SECTION 2000

 

DEPARTMENT OF HUMAN SERVICES

 

Section 2001 - General Information

 

.01 The Philadelphia Home Rule Charter of 1951 assigned to the Department of Public Welfare (now the Department of Human Services) provides for the following principal functions:

 

… To receive, care for and place dependent, mentally defective, neglected, incorrigible and delinquent children, and mentally defective, aged, infirm and destitute adults whose support is paid for out of the City Treasury; to investigate from time to time the manner in which they are being cared for; and to locate, care for and return to their places of residence, transients who because of age, lack of means, or other appropriate reasons require such assistance.

 

… To approve or disapprove all bills rendered to the City for the care of children and adults; and to transmit to the Department of Collections for collection all accounts due to the City for the care and placement of children and adults, and the care and return of transients.

 

.02 The Department of Human Services seeks to contribute to the quality of life in the City of Philadelphia through the provision of a comprehensive, effective system of human services. The Department of Human Services is dedicated to the protection, safety and promotion of the well-being of the City of Philadelphia's most vulnerable citizens: dependent and delinquent children and youth and the aged and their families. The Department's services and programs focus on the individual within the context of their families and communities. The Department is committed to the goal of enhancing the capacities of families and communities to assume responsibility for their children, youth and elderly. In addition to the provision of service, the Department is committed to assuming a leadership role in policy and advocacy in the areas of child welfare and juvenile justice on the local, State and national level.

 

.03 The Department is charged with the public mandate to provide child welfare and juvenile justice services to children, youth and their families. Services of the Department are directed towards ensuring the safety and well-being of children and youth, toward preserving families, ensuring the achievement of permanent, secure and nurturing homes for all children and youth, and preparing dependent youth for independent living. The Department services are based on the philosophy that each child and youth is entitled to an environment which assures his or her growth and safety and protects him/her from abuse and neglect.

 

.04 The Department is charged with the responsibility and financing for services for juvenile delinquents in the City of Philadelphia. The Department assures the provision of a comprehensive juvenile delinquency program, works with the Court system and others in the juvenile justice system to prevent, deter, and treat juvenile delinquents, provides appropriate placements and seeks to work with others in the community towards the prevention of juvenile delinquency.

 

 

Section 2001 (Cont.)

 

.05 The mission of the Department incorporates an understanding and acceptance of the trust given to us by the Commonwealth of Pennsylvania and the City of Philadelphia to protect the welfare of our most vulnerable citizens. We seek to work cooperatively with all public and private sectors in the community to accomplish the mandates given to the Department and to cooperate in the achievement of the ultimate goal of protecting the vulnerable from abuse and neglect through the provision of a comprehensive, effective system of human services.

 

 

SECTION 2100

 

CHILDREN AND YOUTH DIVISION AND JUVENILE JUSTICE SERVICES

 

Section 2101 - General Information

 

Children and Youth Division

 

.01 This Division has the public mandate to provide child welfare to children and youth and their families. All of the services are aimed at ensuring the safety of children and youth, and also preserving families, achieving permanent, secure and nurturing homes for all children and youth, and enhancing the capacities of families and communities to assume responsibility for their children.

 

Basic Components:

 

Family Centers - Delivery of social work services to children, youth and their families with the aim of reuniting them or keeping them intact wherever possible.

 

Adoptions - Assistance with the placement of children where the biological family cannot provide the necessary care.

 

Parent Action Network - Prevention of abuse and re-abuse.

 

Emergency Foster Homes - Monitor foster homes designated for emergency use.

Unit

 

Liaison Unit - Facilitation of effective cooperative working relationships with other human services.

 

Resource Information and - Review and analysis of programs/proposals for new

Development contract services.

- Availability of resources.

 

Diagnostic - Case consultation and requests for psychological and psychiatric assessments.

 

Policy, Planning and - Planning Process

Administration Center - Policy Development

- Delivery Capacity

- Training

 

Juvenile Justice Services

 

.02 This Division is charged with the following responsibilities:

 

… To protect the community by providing safe and secure temporary custody in a

 

Section 2101 (Cont.)

 

restrictive environment for alleged juvenile offenders as ordered by the Family Court of Philadelphia, pursuant to the Juvenile Act of Pennsylvania, as provided by the Department of Human Services for Philadelphia.

 

… To provide a structured program designed to promote the positive growth and development of detained youth, including activities that encourage options that are conducive to appropriate behavior.

 

… To consistently promote and advocate a Juvenile Justice System with a full range of services responsive to the needs of the community, family and youth.

 

Basic Components:

 

Youth Study Center - Provide detention juveniles as ordered by the Court, in accordance with the Juvenile Act.

 

Community Based

Emergency Services - Alternative to detention.

 

 

Section 2110 - Program Descriptions and Operations

 

.01 Contractual services are provided for both dependent (overseen by the Children and Youth Division) and delinquent (overseen by Juvenile Justice Services) youth. These contractual services consist of the following:

 

Placement Services

 

.02 FOSTER CARE: Foster Family Care is substitute family care for no more than six youth (including the natural children of the foster parents) in a foster home for a planned period of time. It is provided on a 24-hour basis in an Agency-supervised, privately-owned or rented home of persons evaluated and approved as foster parents.

 

.03 GROUP HOME CARE: Group Home Service consists of 24-hour residential group care and auxiliary services for 6 to 12 youth. It is provided in an Agency-owned or rented facility in an open community setting from institutional grounds.

 

.04 INSTITUTIONAL CARE: Institutional Care Services provides 24-hour residential care for more than 12 youth in a large congregate care facility or several smaller facilities located on the same grounds.

 

.05 SUPERVISED INDEPENDENT LIVING: Supervised Independent Living Service provides 24-hour residential placement for youth 16 1/2 - 18 years in individual rental apartments or in a boarding home setting in the community together with social work supervision and supportive services. This service provides guided activities and interactions for youth in the greater society

Section 2110 (Cont.)

 

through which they gradually acquire the necessary life skills with which to manage the societal expectations and responsibilities of adulthood.

 

Non-Placement Services

 

.06 SERVICES TO CHILDREN IN THEIR OWN HOMES: S.C.O.H. Services provides a specific constellation of services, delivered primarily in the family's home, to maintain, enhance, or rehabilitate parent, child and family functioning in the home and the community at large.

 

.07 DAY CARE SERVICES: Day Care Services provides out-of-home care for part of a 24-hour day to children 3 months to 13 years of age. It excludes care provided by relatives or day care furnished in places of worship during religious services.

 

.08 DAY TREATMENT SERVICES: Day Treatment Services, under social service auspices, is the non-residential or daytime equivalent to Residential Treatment Services. It provides or arranges for treatment services in a center during daytime and early evening hours.

 

.09 IN HOME DETENTION: In Home Detention provides non-placement supervisory and social services in the youth's own home.

 

.10 COMMUNITY BASED DETENTION: Community Based Detention Services are provided to pre-adjudicated youth in foster homes, their own homes, or more secure settings.

 

 

Section 2120 - Federal CFDA Numbers/Other Regulations

 

.01 The Federal CFDA Numbers are 93.560 and 93.658 for Placement Services. The Federal CFDA Number is 93.560 for non-placement services.

 

.02 All Programs listed in Section 2110 are subject to Title 55 Public Welfare Chapter 3170 "Allowable Costs and Procedures for County Children."

 

 

Section 2130 - Program Compliance Procedures

 

.01 As discussed in Sections 300 and 500 of this Audit Guide, each City of Philadelphia Department Program has specific auditing requirements. These requirements are in addition to those areas of audit specified in Sections 300 and 500 of this Guide. The audit requirements listed below are not all inclusive and do not represent an audit program for conducting a financial and compliance audit of the program(s). The audit requirements listed are presented as highlights of areas of special interest to the Department. Any deficiencies noted as a result of the procedures are to be disclosed in the Schedule of Finding and Questioned Costs.

 

.02 For Fee-for-Service Contracts the client care contracts are written for a group of unspecified clients to receive a covered group of services at specified per diems, usually written for a period of one year.

 

Section 2130 (Cont.)

 

.03 The auditor should perform tests, relating to Fee-for-Service, to determine that:

 

… Provider maintains case records for all clients appearing on monthly billings.

 

… Client attendance and participation in the service is documented.

 

 

Section 2140 - Financial Compliance Procedures

 

.01 Contracted agencies are required to have in place a cost allocation plan to account for indirect costs relating to the provision of program services in accordance with the Commonwealth of Pennsylvania, Department of Public Welfare, Chapter 3170 Regulations (DPW), Section 3170.60. The auditor should determine that this allocation plan is in compliance with the DPW Section 3170.60 regulations and the "Indirect Cost Allocations" Section of the Instructions For Completing The Report of Functional Expenditures as specified in Exhibit B in this Guide Section.

 

 

Section 2150 - Supplemental Financial Schedules and Reports

 

.01 The Organization's audit report must include the following Supplemental Financial Schedules for each City of Philadelphia contract with $300,000 or more of expenditures, in addition to the financial statements as specified in Sections 400 and 500 of this Audit Guide. A designation has been made for those supplemental schedules required for a "single audit" report (Section 400) or a "program audit" report (Section 500). The auditor will be required to issue an opinion on the Supplemental Schedules listed below as specified in Section 400 of this Audit Guide.

 

Section

Ref. to Single Program

Supplemental Sample Audit Audit

Financial Schedule Format Report Report

 

… Report of Revenue by Functional Program (1) 2150.02 Yes Yes

 

… Report of Functional Expenditures (1) 2150.03 Yes Yes

 

… Independent Auditor's Report on Cost

Allocation Plan 2150.04 Yes Yes

 

Explanatory Note:

 

(1) These reports are to be completed by the Organization based upon the final audited expenditures in accordance with the instructions referenced below:

 

Explanations for Completing Report Exhibit Ref.

 

Report of Revenue by Functional

Program A

 

Report of Functional Expenditures B

 

REPORT OF REVENUE BY FUNCTIONAL PROGRAM

 

Year Ended

Agency Name:

 

Address:

City of Philadelphia

Department of Human Services

Sources of Revenue

Total All

Functions

            

60

Federal Government

              

61

Title I

              

62

Title II

              

63

Title XIX

              

64

Title XX

              

65

Other Federal (Specify)

              

66

                

67

                

68

                

69

                

70

                

71

State Government (Specify)

              

72

                

73

                

74

Phila. DHS

              

75

Phila. DHS Comm. Block Grants

              

76

Other Counties (Specify)

              

77

                

78

                

79

                

80

Board of Education

              

81

C.O.O.D.A.P.

              

82

MH/MR

              

83

Other (Specify)

              

84

                

85

Private Fund Raising

              

86

Investment Income

              

87

                

88

Rental Income

              

89

Endowment Funds

              

90

Foundations

              

91

United Way

              

92

Program Income

              

93

Client Fee

              

94

                

95

Grand total

              

 

Notes per multiple year funding. Use the following codes: Accounting Method Used

A - Last year B - 2nd year C - 3rd year

 

REPORT OF FUNCTIONAL EXPENDITURES

 

Year Ended

Agency Name:

 

Address:

City of Philadelphia

Department of Human Services

Objects of Expense

Total All

Functions

            
 

Salaries & Wages

              

1

Administration

              

2

Professional

              

3

Clerical

              

4

Maintenance & Services

              

5

Child Care & Activities

              

6

F.I.C.A. (Employer's Share)

              

7

Unemployment Compensation

              

8

Workmen's Compensation

              

9

Employee Benefits

              

10

Other (Specify)

              

11

Total Social Services & Child Care

              

12

MH/MR Salaries

              

13

MH/MR F.I.C.A. (Employer's Share)

              

14

MH/MR Unemployment Comp.

              

15

MH/MR Workmen's Comp.

              

16

MH/MR Employee Benefits

              

17

Total MH/MR

              

18

Educational Salaries

              

19

Educational F.I.C.A. (Emp. Share)

              

20

Educational Unemployment Comp.

              

21

Educational Workmen's Comp.

              

22

Educational Employee Benefits

              

23

Total Educational

              

24

Medical Salaries

              

25

Medical F.I.C.A. (Employer's Share)

              

26

Medical Unemployment Comp.

              

27

Medical Workmen's Comp.

              

28

Medical Employee Benefits

              

29

Total Medical

              

30

TOTAL SALARIES & WAGES

              

 

 

 

REPORT OF FUNCTIONAL EXPENDITURES

 

Year Ended

Agency Name:

 

Address:

City of Philadelphia

Department of Human Services
 

Total All

Functions

            
 

OPERATING EXPENSE & ADMIN.

              

31

Prof. Fees & Contract Payments

              

32

Supplies

              

33

Telephone

              

34

Postage & Shipping

              

35

Local Transportation

              

36

Outside Printing, Artwork Etc.

              

37

Conferences, Conventions & Mtgs.

              

38

Subscriptions, Publications

              

39

Membership Dues

              

40

Awards & Grants

              

41

Equip. Furn & Mtr. Vehicles Rental

              

42

Equip. Furn & Mtr. Vehicle Use Allow.

              

43

Fund Raising

              

44

Other (Specify)

              

45

Total Social Services & Child Care

              

46

Operating Expense - MH/MR

              

47

Operating Expense - Educational

              

48

Operating Expense - Medical

              
                 

49

TOTAL OPER. EXP. & ADMIN.

              
                 
 

OCCUPANCY

              
                 

50

Office Rent

              

51

Bldg. & Bldg. Equip. Ins.

              

52

Bldg. & Grounds Maint. & Repairs

              

53

Utilities

              

54

                

55

                

56

                

57

Other (Specify)

              

58

Total Social Services & Child Care

              

59

Occupancy Expense - MH/MR

              

60

Occupancy - Educational

              

61

Occupancy Expense - Medical

              
                 

62

TOTAL OCCUPANCY EXPENSE

              

 

 

 

 

 

 

REPORT OF FUNCTIONAL EXPENDITURES

 

Year Ended

Agency Name:

 

Address:

City of Philadelphia

Department of Human Services
 

Total All

Functions

            
 

CHILDREN'S DIRECT EXPENSE

              

63

Food or Board Payments

              

64

Subsidy Payments to Foster Par.

              

65

Clothing, Cleaning & Repairing

              

66

Activities, Recreation, Camp

              

67

Personal Expenses

              

68

Transportation

              

69

Med. & Dental Fees & Supplies

              

70

Other (Specify)

              

71

Total Social Services & Child Care

              

72

Children's Direct Exp. - MH/MR

              

73

Children's Direct Exp. - Educ.

              

74

Children's Direct Exp. - Medical

              

75

TOTAL CHILDREN'S DIRECT EXP.

              
                 
 

GRAND TOTAL EXPENSES

              

76

Child Care & Social Services

              

77

MH/MR

              

78

Educational

              

79

Medical

              

80

Non-Allowable Expenses

              
                 

81

GRAND TOTAL ALL EXPENSES

              
                 
                 

TOTAL DAYS OF CARE ALL CHILDREN

              

TOTAL DAYS OF CARE DHS CHILDREN

              
                 

CAPACITY OF ALL FACILITIES

              

 

 

 

Section 2150.04

 

 

INDEPENDENT AUDITOR'S REPORT ON COST ALLOCATION PLAN

 

We have audited the financial statements of (Name of Organization) for the year ended June 30, 19XX and have issued our report thereon dated September 15, 19XX. As part of our audit, we audited the methods used by (Name of Organization) to allocate indirect costs as reflected in the City of Philadelphia, Department of Human Services Report of Functional Expenditures as required by the Commonwealth of Pennsylvania, Department of Public Welfare, Section 3170.60 of the Chapter 3170 Regulations; and the "Indirect Cost Allocations" Section of the City of Philadelphia Subrecipient Audit Guide - Instructions For Completing The Report of Functional Expenditures (Section 2000, Exhibit B).

 

The commonwealth of Pennsylvania, Department of Public Welfare, Section 3170.60 of the Chapter 3170 Regulations state that "The overall objective of the allocation process is to distribute the indirect costs of the Agency to its various services or cost categories in reasonable proportion with the benefits provided to these services or categories." The Regulations require that the method used "shall result in a fair and equitable distribution of costs and shall be in direct relation to actual benefits accruing to the services to which costs are charged."

 

In our opinion, the cost allocation plan of (Name of Organization), results in a distribution of indirect costs, as reflected in the City of Philadelphia, Department of Human Services Report of Functional Expenditures for the year ended June 30, 19XX in accordance with Section 3170.60 of the Chapter 3170 Regulations issued by the Commonwealth of Pennsylvania, Department of Public Welfare and the "Indirect Cost Allocations" Section of the City of Philadelphia Subrecipient Audit Guide - Instructions For Completing The Report of Functional Expenditures.

 

This report is intended for the information of the audit committee, management, and the city of Philadelphia, Department of Human Services. This restriction is not intended to limit the distribution of this report, which is a matter of public record.

 

(Signature)

 

 

 

(Date)

 

 

EXHIBITS

 

Children and Youth Division and Juvenile Justice Services

 

 

 

TABLE OF CONTENTS

 

 

 

EXHIBIT DESCRIPTION

 

A Instructions for Completing the Report of Revenue by Functional Program

 

B Instructions for Completing the Report of Functional Expenditures

 

C Schedule of Days of Care

Exhibit A

 

INSTRUCTIONS FOR COMPLETING THE REPORT OF

REVENUE BY FUNCTIONAL PROGRAM (85-396)

 

All revenue, from whatever source, should be disclosed on the Report of Revenue by Functional Program. As the name of the report implies, all revenue should be shown for each functional program provided by the Agency. If certain types of income or revenue are not directly attributable to a specific agency function, the revenue should be pro-rated among the various functions in the same ratio as the costs of the various functions. Total revenue for all functions should also be indicated.

 

Columnar headings are provided for total revenue as well as for selected program services. For other services, the type(s) of service or function should be typed in one or more of the blank columnar headings provided for this purpose.

 

Revenue is to be reported in a manner which conforms to that used in the agencyํs CPA audit, listing all revenue sources indicated on the report. The agency should state which accounting method it utilizes, whether cash or accrual, or any variant thereof, in the space at the lower right of the form.

 

For sources of revenue not specifically indicated on the form, the agency should utilize one of the spaces marked "other" and specify what the source of revenue is, in that space. Bequests and contributions are examples of "other" sources of revenue.

 

Revenue from the Federal government should be listed first, followed by State sources of revenue, Philadelphia Department of Human Services, other counties, and then miscellaneous public and private revenue sources.

 

A definition of each revenue source listed on the form follows:

 

Line 61 Title I ๑ refers to the Elementary and Secondary Education Act (ESEA). This title is for grants to improve basic skills achievement for educationally deprived children who live in the attendance areas that have high concentrations of children from low income families.

 

Line 62 Title II ๑ This also refers to ESEA. It includes grants to provide additional library resources, textbooks, and other instructional materials for all children.

 

Line 63 Title XIX - refers to the Social Security Act, as amended. This title provides for grants for Medical Assistance Programs to furnish: (1) medical assistance on behalf of families with dependent children, and (2) rehabilitation and other services to help such families to attain or retain capability for independence or self-care.

 

Line 64 Title XX - also refers to the Social Security Act. It provides for grants for basic social services to prevent or reduce dependency to prevent or reduce neglect, abuse, or exploitation of children, and to prevent or reduce inappropriate institutional care by providing for community-based care, home based care, or other forms of less intensive care.

 

 

Lines 65-70 Any other Federal source of funding should be reported on lines 65 through 70, if needed. These other sources would include Social Security benefits in behalf of a child, Railroad Retirement benefits, Supplemental Security Income, and Veterans Administration benefits. In addition, Titles IV-A and IV-B, of the Social Security Act, as defined below, should be included under "other federal" revenue sources.

 

Title IV-A - grants for aid and services to needy families with dependent children, which includes money payments with respect to, or medical care in behalf of, dependent children.

 

Title IV-B - grants for child welfare services which supplement, or substitute for, parental care and supervision for the purpose of preventing or remedying the neglect, abuse, exploitation, or delinquency of children.

 

Lines 71-73 Any funding provided by the State Government should be shown on these lines. If funds are received from any other state than Pennsylvania, specify which state.

 

Line 74 Philadelphia DHS - indicates per-diem rate funds received from the Children and Youth Agency. Total annual funds should be reported here, not the daily rate.

 

Line 75 Philadelphia DHS Community Block Grants - These are City of Philadelphia Councilmanic grants used in the prevention of juvenile delinquency, and providing recreational activities and counseling.

 

A Group - up to $15,000, for licensed facilities

B Group - up to $6,500, unlicensed facilities

C Group - up to $5,000, to non-structured,

small community based, unlicensed groups.

 

Lines 76-79 Other counties. Funding from any other County Children and Youth Agency should be reported here. The County providing the funds should be specified.

 

Line 80 Board of Education - Funding provided by the Board of Education should be indicated on this line. If funds are received from a School District outside the City of Philadelphia, specify which school board provides the funds.

 

Line 81 C.O.D.A.A.P. - This is the City of Philadelphia Coordinating Office for Drug and Alcohol Abuse Programs. This office passes on funds from the Governor's Council on Drug & Alcohol Abuse, as well as from other sources.

 

Line 82 MH/MR - Funds received from the local Mental Health/Mental Retardation agency should be reported here. If the MH/MR agency is outside the City of Philadelphia, specify which agency provides the funds.

 

 

Lines 83-84 Funds from any other State or local government agency should be reported here. The source of the funds should be specified.

 

Line 85 Funds received from any source of private fund raising should be reported here, whether from corporate grants, bake sales, etc.

 

Lines 86-87 Investment Income - In from, investment income may include interest, dividends, royalties, gains on dispositions of securities, and even net earnings from activities conducted solely for the production of income. Enter all such income on this line.

 

Line 88 Rental Income - This includes income from the rental of real estate, buildings, or property, whether the facility or resource is owned by the agency or is available for its use as an income-producer.

 

Line 89 Endowment Fund - A fund arising from a bequest, gift, or other donor instrument, the income of which is devoted to a specific purpose until a specified time, or the occurrence of a specific event, or in perpetuity. The income from the fund should be reported here.

 

Line 90 Foundation Income - Income received from any foundation should be reported here. The name of the foundation should be indicated on Line 90, after the word "foundation".

 

Line 91 United Way - These funds include three main categories: (1) deficit financing; (2) grants, which are determined by various review committees, and are not linked to a particular service; and (3) project funding, for specified services of an agency, usually of an innovation nature. In addition, there is some funding for particular items of expense, such as capital improvements.

 

Line 92 Program Income - This category should include revenue from activities that, although administered by it, a voluntary agency regards as incidental to its primary services, or from activities that are conducted primarily as therapeutic training or vocational training. Income from the operation of a farm is an example of the latter type of activity.

 

Line 93 Client Fees - These are direct fees charged the clients for program services rendered.

 

Line 94 Other - Include revenue from any other source not mentioned in instructions.

 

Line 95 Grand Total - Total of all funds, grants and revenue.

 

 

For revenue specifically earmarked for a particular function, the agency should place an asterisk to the left of such revenue item(s) on the form.

 

For multiple year funding, a code letter should be used to indicate whether the, funding will continue and which year of funding has been received in the fiscal period just ended. "A" should be used to indicate the first year of funding; "B" the second year; and "C" the third year of funding.

 

(For any additional years of funding, use "D", "E", "F", for 4th, 5th, and 6th year, respectively.) If the funding is to be continued in the next fiscal period (i.e. the fiscal period following the one just ended and reported on herein), use a "Y" to indicate this fact. If the funding will not be continued in the current fiscal year, use an "X" to indicate this. The code letters A, B, or C should be placed to the upper right of the revenue figure: the code letter Y or X should be placed to the lower right of the figure.

 

Exhibit B

 

INSTRUCTIONS FOR COMPLETING

THE REPORT OF FUNCTIONAL EXPENDIIURES 85-185 (REV. 5195)

 

 

INTRODUCTION

 

Cost accounting is an essential element of compliance with the regulations governing purchase of care by public child welfare agencies as set forth in Pennsylvania Department of Public Welfare 55 PA Code, Chapter 3170 "Allowable Costs and Procedures For County Children and Youth".

 

Careful determination of costs is essential to the continued vigor of programs conducted under contracts with provider agencies. Recognition is given that there are both direct and indirect costs which contribute to the quality and viability of services.

 

 

REIMBURSABLE AND NON-REIMBURSABLE EXPENDITURES

 

Effective for the Contract Year beginning July 1, 1995, the City of Philadelphia has issued Contract Cost Principles And Guidelines, This document contains instructions for the determination of Direct and Indirect costs, basic guidelines for allowability of costs, reasonableness of costs and standards for selected cost items.

 

In determining allowable expenses for this report, Contract cost Principles And Guidelines should be considered in conjunction with the 55 PA Code, Chapter 3170, entitled "Allowable Costs And Procedures For County Children And Youth and the Office of Management And Budget Circular A-122 entitled Cost Principles For Nonprofit Organizations".

 

All phases of a function should be included so that both intake and post-placement (after care) service costs are reflected.

 

 

MH/MR , EDUCATIONAL AND MEDICAL COSTS

 

When calculating MH/MR, Educational and Medical costs, consider only the costs that are an addition to the normal social service and child care costs (e.g. The salary and wage cost for a social worker who provides the same service for all clients whether in special MH/MR or Medical programs or not would all be considered social service cost. The salary and wage cost for a worker who specializes in the care of MH/MR or medical clients and works with these clients only would be considered MH/MR or medical cost).

 

 

 

REPORT FORMAT

 

A) Column Headings - DHS Contracted Services

 

1) Columns must be headed by functional services titles as they appear on the agency's monthly billings to the city.

 

2) A separate column must be prepared for each service.

 

e.g., If the agency bills for several different categories of Foster Family Care, a separate column must be prepared for each specific foster care service. It is not acceptable to combine services and list them in one column such as combining several different categories of foster family care under the heading "Foster Care".

 

3) Reporting by agency cost center is not acceptable if these cost centers do not directly correspond with specific DHS contracted services.

 

If agency costs centers do not correspond with specific DHS contracted services, a method of allocation must be used to determine costs attributable to specific services.

 

e.g., A column headed by Administration and Management is not acceptable. These costs must be allocated to individual services.

 

B) Column Headings - Non-DHS Contracted Services

 

1) Figures for functions performed by the agency which are not purchased by DHS must be included so that the "Total All Functions" column will agree with the total per the Statement of Revenue, Expenses and Changes in Fund Balance.

 

2) Functions not purchased by DHS may be listed individually or may be combined in one column with the heading "All Non-DHS Services".

 

C) Column Heading - Total All Functions

 

1) Amounts in this column should include all agency expenditures (DHS and Non-DHS) for all programs and the Grand Total of All expenses must agree with the total per the Statement of Revenue, Expenses and Changes in Fund Balances.

 

2) All line items must be correctly cross-footed.

 

Please note only properly formatted reports will be accepted.

 

 

DESCRIPTION OF-REPORT FORM ENTRIES

 

Enter all items whether allowable or non-allowable. The total of non-allowable expenses is to be entered on Line 80.

 

SALARIES AND WAGES

 

Lines 1 through 5

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-5

 

Include:

 

- Full time and part-time employees.

- Direct charges and indirect charge allocations. Do Not Include:

 

- Consultants and others engaged on a contract basis.

 

- Employees who provide Mental Health/Mental Retardation, Educational or Medical services.

 

Lines 6 through 9

 

CONTRACT COST PRINCIPLES SECTION II PARAGRAPH D-5

Include:

- The FICA, Unemployment Compensation, Workmen's Compensation and Employee Benefits (Pension Plans, Health Insurance, etc.) applicable to the wages listed on Lines 1 through 5.

 

Line 10

 

Include:

 

- All salaries and wages paid which do not fall into any of the previous classifications, plus the applicable taxes and benefits.

 

- Specify the type of wage expense listed.

Line 11 is the total of Lines 1 through 10.

Line 12

Include:

 

- Only the wages paid to employees who provided MH/MR services. These are employees who specialize in the care and treatment of clients who experience mental retardation and/or acute and extended mental illness.

 

Lines 13 through 16

 

Include:

 

- The FICA, Unemployment Compensation, Workmen's Compensation and Employee Benefits applicable to the wages listed on Line 12.

 

Line 17 is the total of Lines 12 through 16.

 

Line 18

 

Include:

 

- Only the wages paid to employees who provided educational services. This would encompass teachers and employees in teaching related positions who are engaged in an accredited education program.

 

Do Not Include:

 

- Tutors who are not part of an accredited education program that are providing supplementary teaching services. List these wages on Line 2.

 

Lines 19 through 22

 

Include:

 

- The FICA, Unemployment Compensation, Workmen's Compensation and Employee Benefits applicable to the wages listed on Line 18.

 

Line 23 is the total of Lines 18 through 22.

 

Line 24

 

Include:

 

- Only the wages paid to employees who provided medical services. These are employees who specialize in the care and-treatment of clients who experience severe medical afflictions or prolonged illness. This would encompass doctors, nurses, physical therapists and employees in other health care related positions.

 

Lines 25 through 28

 

Include:

 

- The FICA, Unemployment Compensation, Workmen's Compensation and Employee Benefits applicable to the wages listed on Line 24.

 

Line 29 is the total of Lines 24 through 28.

Line 30 is the sum of Lines 11, 17, 23 and 29.

 

 

OPERATING EXPENSE AND ADMINISTRATION

 

Line 31 - Professional Fees And Contract Payments

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-19

 

- Include fees and-expenses of professional practitioners and consultants who are not employees of the agency and are engaged as independent contractors for specified services on a fee or other individual contract basis such as legal, auditing and consulting fees and expenses.

 

Line 32 - Supplies

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-16

 

- Include the cost of office supplies and materials.

 

Line 33 ๑ Telephone

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-4

 

Include telephone charges.

 

- Line 34 - Postage And Shipping

 

CONTRACT COST PRINCIPLES SECTION III PARAGRAPH D-4

 

- Include postage, parcel post, trucking and other delivery expenses.

 

Line 35 - Local Transportation

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-24

 

- Include expenses of travel and transportation for staff and clients such as bus, taxi or railroad fares and the expenses of operating agency vehicles such as gas, oil, repairs, etc. Also include mileage allowances for the use of employee or volunteer automobiles and parking charges and tolls.

 

Line 36 - Outside Printing, Artwork, Etc.

 

CONTRACT COST PRINCIPLES SECTION III PARAGRAPH D-18

 

- Include the costs of printing, commercial artists, art work, photographs and other costs of in-house publications such as annual reports, brochures, newsletters, etc.

 

Line 37 - Conferences, Conventions And Meetings

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-17

 

- Include all expenses of conducting or of staff attendance at meetings related to an agency's activities such as transportation, mileage allowances, hotel, meals and incidental expenses of out-of-town conferences and conventions. Also include speaker honorariums, meeting space, equipment rentals and other related expenses.

 

Line 38 - Subscriptions, Publications

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-17

 

- Include the costs of subscriptions, reference and resource publications, technical journals, books and pamphlets.

 

Line 39 - Membership Dues

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-17

 

- Include all membership dues in other organizations, both individual and agency, quota payments and other formula-based or prescribed payments to local or national organizations.

 

Line 40 - Awards And Grants

 

CONTRACT COST PRINCIPLES SECTION 11, PARAGRAPH D-11

 

- Include amounts paid to individuals or organizations for support of research, fellowship, scholarship and other health or welfare programs.

 

Line 41 - Rental Expense of Equipment, Furniture And Motor Vehicles

 

CONTRACT COST PRINCIPLES SECTION 11, PARAGRAPH D-20

 

- Include the rental or lease expense of equipment, furniture and motor vehicles essential to the operation of the programs under contract.

 

Line 42 - Use Allowance For Equipment, Furniture And Motor vehicles

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-7

 

- Determine the use allowance for Equipment, Furniture and Motor Vehicles in accordance with the instructions contained in Paragraph D-7.

 

Line 43 - Fund Raising

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-9

 

- Include all expenses of activities that constitute or are an integral part of an appeal for financial support.

 

Line 44 - Other

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPHS D-2, 3, 8, 10, 13, 23

 

Include:

 

- All operating and administrative expenses which are not reportable under Lines 31 through 43 and Lines 46 through 48.

 

- Specify the type of expense listed.

 

Line 45 is the Sum of Lines 31 through 44

 

Line 46 - Operating Expense - MH/MR

 

- Include the total of all expenses which could be classified under Lines 31 through 44 but were incurred specifically in the provision of services to clients who experience mental retardation and/or acute and extended mental illness.

 

Line 47 - Operating Expense - Educational

 

- Include the total of all expense which could be classified under Lines 31 through 44 but were incurred specifically in the provision of an accredited education program.

 

Line 48 - Operating Expenses - Medical

 

- Include the total of all expenses which could be classified under Lines 31 through 44 but were incurred specifically in the provision of services to clients who experience severe medical afflictions or prolonged illness.

 

Line 49 in the Sum of Lines 45 through 48.

 

OCCUPANCY

 

Line 50 - Office Rent

 

CONTRACT COST PRINCIPLES SECTION II PARAGRAPH D-20

 

- Include amounts paid under rental or lease agreements for buildings or offices used in providing contracted services.

 

- The parties must be unrelated and continue as such. When an agency enters into a sale and lease back agreement with a related purchaser, the expense is non-allowable.

 

 

Line 51 - Building And Building Equipment Insurance

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPH D-12

 

- Include the cost of all insurance associated with the use of buildings and the related equipment such as property and fire insurance.

 

Line 52 - Building And Grounds Maintenance And Repairs

 

CONTRACT COST PRINCIPLES SECTION II, PARAGRAPHS D-15, 21