FISCAL REPORTS TRAINING

1. FISCAL REPORTS TRAINING January 31, 2011

2. GOAL • To ensure that the Network is receiving reimbursement from the state that reflects anticipated costs.

3. Current CFBHN Rates vs. Model Rates (examples)

4. 65E-14 REPORTS TO BE COMPLETED • Personnel Detail Record • Projected Cost Center Operating Revenue & Expense and Capital Budget • Agency Capacity Report • Program Description – Only need to be completed if you are contacted by your contract manager • Funding represents the contractor’s total amount of projected funding for the year ending June 30, 2012, not just DCF funding. • Expenses represent the contractor’s total amount of projected expenses for the year ending June 30, 2012. • For contractors that are an entity of a system, only the entity’s revenue’s and expenses are required (i.e. the mental health entity of a hospital system).

5. 65E-14 Personnel Detail Report • Used to determine the salary expense and number of direct service delivery (D.S.D.) FTE’s for the Agency Capacity Report for cost centers using State SA or MH funding. • Total net salaries amount goes on Projected Cost Center Operating and Capital Budget under Part II Projected Expenses, Section IIA. Personnel Expenses – Salaries.

6. Personnel Detail Record – Part 1

7. Personnel Detail Record – Part 2

8. Helpful Hints – Personnel Detail • Cost Centers for Substance Abuse and Mental Health services can be combined. • Include premium pay in the annual salary cost. • Lump like positions on one line (don’t combine direct service delivery FTE’s with non-direct service delivery FTE’s. • Annually review all allocations of indirect or non-billable support such as data collection & management.

9. Helpful Hints – Personnel Detail • Budget positions as if they were filled the whole year on the worksheet. - Include staffing at full capacity. - Take into consideration seasonal demands. - Make sure all expenses are accounted for, especially if you over produce units (do more than the State pays).

10. Helpful Hints – Personnel Detail • Carefully check what is used as a direct service delivery FTE on the bottom of each cost center on the worksheet. - Only count FTE’s that generate units of service. - For managers who bill and supervise, estimate the amount of D.S.D FTE. • Include all estimated salary at the projected rate for the year ending June 30, 2012.

11. Projected Cost Center Operating & Capital Budget • Projected Cost Center Operating & Capital Budget Two Sections - Projected Funding Sources & Revenue - Projected Expenses * LIST CFBHN FUNDING UNDER STATE SAMH FUNDING • Use the salary information provided on the personnel detail. • Take into consideration all Fringe Benefits. This can be an average percentage calculation based on your agency’s fringe benefit expenses.

12. Projected Cost Center Operating & Capital Budget (Part 1 – Funding)

13. Projected Cost Center Operating & Capital Budget (Part 2 - Expenses)

14. Helpful Hints – Projected Cost Center Operating & Capital Budget • Verify that the methodology used to allocate staff is still valid. For example, if there is a time study make sure that the information is current. Allocation of building insurance, make sure that the program is still in that building. • Continued monitoring of trends: for example - Health Insurance – continual increase in cost - Property insurance has been increasing - Increase in recruitment ads and expenses due to vacancies - INCLUDE ALL ANTICIPATED COST INCREASES

15. Helpful Hints – Projected Cost Center Operating & Capital Budget • For information purposes – Consumer Price Index As of All Items Medical Care June 2008 655.474 363.616 June 2009 646.121 375.093 June 2010 652.926 388.199 December 2010 656.563 391.946 • Mileage rates should be considered (up to 44.5 cents per mile allowed by the state). • Training costs.

16. AGENCY CAPACITY REPORT • This is used to negotiate unit cost rates with the department. • List all State designated SAMH cost centers and unit of measure for calculation. Line A • If cost center utilizes direct service FTE’s use the figure from Personnel Detail Report

17. AGENCY CAPACITY REPORT • If cost center utilizes beds use the number of licensed beds (include all expenses on the projected cost center Budget). • Slots are the maximum number of patients that can be seen. Usually occurs in 4 hour sessions. Out Patient Detox & Prevention/Intervention-Day Cost Centers utilize slots.

18. AGENCY CAPACITY REPORT Line B • For cost centers using D.S.D FTE’s multiply the number by 2080 • For Cost centers using beds multiply by the number of beds by 365 days. Line C • Multiply line B by the applicable minimum productivity standard percentage

19. AGENCY CAPACITY REPORT Line D Enter the total allowable projected operating expenses for the cost center from the “projected operating and capital budget” Line E Divide the total cost (line d) by the minimum units (line C)

20. Minimum Units (per 65-E14 & revised Instructions)

21. AGENCY CAPACITY REPORT

22. AGENCY CAPACITY REPORT

23. AGENCY CAPACITY REPORT

24. DUE DATE • ALL REPORTS ARE DUE TO CFBHN BY FEBRUARY 28, 2011.

25. QUESTIONS?