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MANAGEMENT SERVICES DIVISION OFFICE OF RATES MANAGEMENT

MANAGEMENT SERVICES DIVISION OFFICE OF RATES MANAGEMENT. ANNUAL COST REPORT TRAINING DDA RESIDENTIAL SUPPORT PROGRAMS Reporting Year 2015. ANNUAL COST REPORT TRAINING DDA RESIDENTIAL SUPPORT PROGRAMS Reporting Year 2015. MANAGEMENT SERVICES DIVISION OFFICE OF RATES MANAGEMENT.

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MANAGEMENT SERVICES DIVISION OFFICE OF RATES MANAGEMENT

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  1. MANAGEMENT SERVICES DIVISIONOFFICE OF RATES MANAGEMENT ANNUAL COST REPORT TRAINING DDA RESIDENTIAL SUPPORT PROGRAMS Reporting Year 2015 ANNUAL COST REPORT TRAINING DDA RESIDENTIAL SUPPORT PROGRAMS Reporting Year 2015 MANAGEMENT SERVICES DIVISIONOFFICE OF RATES MANAGEMENT

  2. PURPOSE OF COST REPORTING • Provides program cost data to regional managers and residential providers, • Provides information to establish rates and/or allocate appropriated funds, • Determine settlement for the ISS staff cost centers • Provides information to the legislature and department management for budget development and policy decisions, • Provides accountability and transparency for the use of public tax dollars.

  3. SCHEDULE AGENERAL INFORMATION PART A – PROVIDER IDENTIFYING INFORMATION • This schedule is used to provide basic information about the agency and the report preparer contact information. • Item 1 – Provider will select from a drop down list. • Item 1 – Select the correct agency name & region ID as some agencies are listed in two or more regions. • Items 2(a-b) and 8 will auto-fill once the provider name is selected for item 1.

  4. SCHEDULE AGENERAL INFORMATION PART B – PROVIDER CERTIFICATION • The Individual who signs the provider's federal income tax return must also sign the certification. • Enter the signer’s title and the date signed. • Scan and email, fax or mail the original signed Schedule A directly to your resource manager and/or rates analyst.

  5. Schedule B-1 Actual Staff Hours & Costs Schedule B-1 is used to report a summary of the agency’s payroll using 5 basic employee categories • Administrative & Non-ISS Staff Only (Category 1) • ISS & Professional Services Staff w/Hours Split Between ISS & Non-ISS (Category 2) • ISS & Professional Services Staff Only (Category 3) • Administrator Only (Select 1based on agency type & eligibility) • Group Home (Category 4) • SL or Combined SL/GH with more than 41,600 Direct Care/ISS hours (Category 5) • SL or Combined SL/GH with 41,600 or fewer Direct Care/ISS hours or less (Category 6) • Authorized Purchased Professional Services for assessed professional services required (Direct Care/ISS) i.e. RN, LPN Must have supporting documentation(Category 7) **Please note these employee categories are the same as those listed on Schedule B-2

  6. Schedule B-1 Actual Staff Hours & Costs • Schedule B-1 should be constructed using Schedule B-2 (internal use only) or using the agency’s internal payroll records providing the data reported Schedule B-1 can be tied directly to the agency’s internal payroll records. • Using Schedule B-2 transfer the year end totals for each employee category for Columns 5, 6, 7, 8b, 9, 10, 11, 13, 14, & 15 to the corresponding employee category and column listed on Schedule B-1. • Schedule B-1 Totals Summary (Green) section should equal amounts reported on Schedule B, Schedule C, Schedule E & Schedule J Summary (if eligible**) once complete.

  7. Schedule B-2 INTERNAL USE ONLY • Schedule B-2 is a form that must be used to track detailed ISS & Non-ISS employee hours worked & ISS & Non-ISS employee salaries & wages, including purchased professional services. Column (8b) has also been added for Non-contracted Direct Care hours used for allocation purposes on Schedule C. • Schedule B-2 is not submitted with the cost report however the Schedule or Payroll records must be made available if requested by the department. • Schedule B-2 reporting periods can be weekly, bi-weekly, monthly, quarterly, or annually based on your agencies preference. • Internal payroll records may be used in place of Schedule B-2 however the data reported on Schedule B-1 must tie directly to the agencies internal payroll records. • Schedule B-2 is used to summarize annual totals to be transferred to Schedule B-1 using the filter tool.

  8. Schedule B-2 INTERNAL USE ONLY For each reporting period list the following for each employee: • Name (Col 1) • Job Title (Col 2) • Category (Col 3) • Regular ISS Hours (Col 5) • Overtime ISS Hours (Col 6) • Other ISS Hours &/or Sleep/Call Back Hours &/or Authorized Purchased Professional Services (Col 7) • Non-Contracted Direct Care Hours (Col 8b) • Regular Administrative (Non-ISS) Hours (Col 9) • Overtime Administrative (Non-ISS) Hours (Col 10) • Other Administrative (Non-ISS) Hours (Col 11) • Paid Time Off Hours (Holidays, Vacation, Sick Leave) (Col 13) • If an employee works a holiday the number of hours actually worked would be reported as ISS hours in Columns 5-7 not as paid time off

  9. Schedule B-2 INTERNAL USE ONLY For each reporting period list the following for each employee, (continued): • ISS Salary & Wages (Col 14) • Include the salary and wages for paid time off hours (column 13, i.e. vacation, holiday & sick leave) for employee categories 2, 3, and 4 if any; however, do not report the paid time off hours (column 13) as ISS paid hours worked on Schedule B. Employee category 1 - all salary & wages are non-ISS, column 14 is zero Employee category 2 - report the salary & wages for the total ISS hours reported in column 8a plus the paid time off hours reported in column 13. Employee category 3 - report the salary & wages for the total ISS hours reported in column 8a plus the paid time off hours reported in column 13. Employee category 4 - report the salary & wages for the total ISS hours reported in column 8a (if any) plus the paid time off hours reported in column 13. * If the Administrator does not provide ISS hours to clients column 14 is zero Employee category 5 - all salary & wages are non-ISS, column 14 is zero Employee category 6 - the allowable ISS salary & wages for settlement are calculated using the average benchmark; therefore, column 14 is zero and all salary & wages are reported in column 15. Employee Category 7 are Authorized Purchased and/or Contracted Professional Services (i.e. RN, LPN) – report the total amount paid for all services (keep copies of invoices with Schedule B-2 records) *Professional Services must be part of client(s) assessment

  10. Schedule B-2 INTERNAL USE ONLY For each reporting period list the following for each employee, (continued): • Total Salary & Wages (Col 15) Employee category 1 - 6 – report the total salary & wages paid for the ISS, non-ISS & paid time off hours (column 8a + column 12 + column 13) Employee category 7 – Does not apply **Column 16 Results (Auto-filled) The results for column 16 should equal the total Administrative Non-ISS salary & wages reported on Schedule C, Section 4, Account 5411 (Allocated & Non-Allocated)

  11. Schedule B-2 INTERNAL USE ONLY • Be sure each employee listed is categorized accurately otherwise year end totals will not calculate properly. • If additional rows are needed - insert rows and copy formulas • Use the filter tool to transfer year end totals to Schedule B-1. • Filter each employee category 1-7 individually (leave “Total” checked) and transfer the resulting totals of columns 5, 6, 7,8b, 9, 10, 11, 13, 14, & 15 to Schedule B-1.

  12. Schedule B-2 / Schedule B-1 Filtered Schedule B-2 employee category 2 (above). Transfer column totals to corresponding columns on Schedule B-1, Line 2 (below).

  13. Schedule B-2 / B-1 Verification Verify total of all employee categories (remove filters) listed on Schedule B-2 (above) equals Total Summary section of Schedule B-1 (below).

  14. Schedule B-1 Imbalanced • Complete Schedule B-1, B, C, E, & J Summary • Review Schedule B-1 for red boxes - Red boxes indicate that one or more schedule’s are not in balance • Use column notes (green cell above red box) to resolve variances • Make the necessary corrections to schedule(s) • Verify the red box on Schedule B-1 has gone blank.

  15. Schedule BPROGRAM INFORMATION SECTION Schedule B – Business & Program Information • Line 1: Indicate if you provide or purchase medical services. This would include medical personnel such as nurses and doctors on staff or contracted. • Line 2: Indicate your type of business structure. • Line 3: Indicate the type of accounting method used for this report. • Line 4: Allocation of Shared Costs • Indicate if your agency operate multiple programs • Indicate if you allocate program costs • Indicate the method used to allocate costs

  16. Schedule B Paid Hours Worked Section • Paid Hours Worked (ISS Staff) is defined as Actual annual paid hours less vacation, sick leave, holidays or other hourly adjustments to equal actual paid hours worked. • Paid Hours Worked includes paid hours worked as ISS by the Administrator (if eligible**) and excludes summer program and client evaluation hours. **GH only programs are eligibleto include paid hours worked as ISS by Administrator. **SL & Combined SL/GH programs are eligible to claim ISS hours worked by Administrator only if they have 41,600 or fewer Direct Care/ISS hours. **The above guidelines only apply if the Administrator provides direct care/ISS for clients for any program.

  17. Schedule B Paid Hours Worked Section • For programs subject to settlement Section 1 the total paid hours worked column (g) will auto-post to the Total Paid ISS Hours Worked on Schedule J Summary, Line 2. - Hours reported must equal the agencies payroll reported on Schedule B-1 • Use Section 1, rows A-D for programs subject to settlement (contracted) – List each program in column (a). • Use Section 2, row E for SSP programs. • Use Section 2, rows F-G for “Other/Non-Contracted” program direct care hours that are not subject to settlement but are necessary for allocation purposes on Schedule C. For each program listed enter the following information

  18. Schedule B-1 / Schedule B Verification Example of how Schedule B-1 (left side) ties to Schedule B Paid Hours Worked section (right side) *Throughout the presentation additional examples of how Schedule B-1 ties to cost report schedules will be noted.

  19. Schedule CADMINISTRATIVE & OPERATING COSTS • Schedule C is used to: • Report Administrative & Non-ISS hours worked (every provider must have admin hours) • Report Administrative & Operating costs • Expense Descriptions: (not discussed in this training) • Refer to the DDA Chart of Accounts, DDA Policy 6.04 & the Cost Report Instructions. • The total paid hours worked listed on Line 1 are carried over from schedule B, Rows A-G. • Line 2 auto-fills the percent of total paid hours worked for each program listed on Line 1 (Percentages will be used for the allocated sections on Schedule C, Lines 3-7). • Allocated & Non-allocated Sections: • For sections labeled “Allocated” enter amounts in the “Agency Totals” column. The allocated amounts for each program will auto-fill based on the percentage of total Direct Care/ISS hours worked on Line 2. (Costs listed here must apply to all program hours listed on Schedule C, Line 1, otherwise use the non-allocated sections) • For sections labeled “Non-Allocated” enter program specific costs in columns A-G. The “Agency Totals” column will auto-fill the sum of each line item for all programs.

  20. Schedule CADMINISTRATIVE & OPERATING COSTS Line 3 Hours- Report all “Administrative and Other Non-ISS Staff Hours” using the “Allocated” and “Non-allocated” sections Administrators who are eligible to claim worked hours as ISS – will report only their administrative hours here (ISS hours are reported on Schedule B) Lines 4 Administrative Expenses - Report costs using the “Allocated” and “Non-allocated” sections • GH – Report only the portion of compensation that pertains to administrative hours worked (the portion relative to ISS hours will be reported on Schedule E, Line 3) • SL & Combined (if eligible) – Report total Administrator compensation on Schedule C Line 4 (Hours worked as ISS will be calculated on Schedule J Summary, Lines 10-12, using the average reimbursement rate, not actual compensation) Lines 5 – 7 Program Expenses - For the following categories, report program expenses using the “Allocated” and/or the “Non-allocated” sections. 5) Program Operations Expense 6) Capital & Property Expense – include square footage of leased & owned buildings 7) Interest & Tax Expense Line 8 Totals (Auto-fill) - Calculates the total expenses for each program and should equal the agencies expense records. (Note: Line 8 totals are carried forward to Schedule E for each program.)

  21. Schedule C/ Schedule B-1 Hours Section Verification Total Hours reported on Schedule B-1, Column 12 (right) should equal the total number of hours reported on Schedule C, Section 3 (Hours), Agency Totals Column, Allocated plus Non-Allocated (below)

  22. Schedule C/ Schedule B-1 Dollars Section Verification Total Non-ISS salary & wages calculated on Schedule B-1, Column 16 (above) should equal amounts reported on Schedule C, Section 4 (Dollars), Agency Totals Column, Acct 5411, Allocated plus Non-Allocated (left)

  23. SCHEDULE EPROGRAM SUMMARY and DIRECT CARE RELATED COSTS • Costs from Schedule C, Line 8 (A-G) are carried forward to Schedule E, Line 1 (A-G) • Records client services costs and accumulates total expenses (Schedule C & E) for each program • Amounts entered in columns A-G will auto-sum in the “Totals” column • Line 7(a-c) provides cost per ISS hour data • use for reasonability & analysis purposes

  24. SCHEDULE EDIRECT CARE COSTS • LINE 2 – Direct Care Staff Compensation • For each program report ISS/Direct Care staff compensation on Line 2, rows a-f • Line 2(a-b) report salary & wages for ISS/Direct Care & Professional Services staff (include paid time off i.e. vacation, sick leave, holiday) • Line 2c report other taxable & non-taxable Direct Care/ISS Professional Services staff fringe benefits and payroll taxes (Do not report paid time off here) • Line 2d report Authorized Purchased Direct Care/ISS Professional Services • Professional services must be part of the client(s) assessment • Must provide supporting documentation if requested by the department

  25. SCHEDULE EDIRECT CARE COSTS • LINE 2 – Direct Care Staff Compensation • Report SSP & Non-Contracted (optional) Direct Care Compensation on Line 2, row f, Columns E, F, & G • The sum of Line 2, row a-e “Total Direct Care Staff Compensation for Programs Subject to Settlement” will auto-fill Schedule J Summary, Line 9

  26. SCHEDULE EDIRECT CARE COSTS • Line 2e - Staff Lodging Expense • ISS Compensation Expense:In this section, staff lodging expenses are the cost of a primary residence for ISS personnel as part of their compensation package and would be reported as income to the IRS. • Overnight staff accommodation expenses for on-duty staff is reported on Line 4a.

  27. SCHEDULE EDIRECT CARE COSTS (Group Homes Only) • LINE 3 - ADMINISTRATOR ISS/DIRECT CARE COMPENSATION • For each program report the administrator’s compensation & related costs paid for the time involved with ISS/direct care for clients on Line 3(a-b), (if any). • Amounts reported on Line 3(a-b) will auto-post to Schedule J Summary, Line 9; along with the costs derived from Line 2, “Total Direct Care Staff Compensation for Program’s Subject to Settlement”

  28. Schedule E/ Schedule B-1 Verification Schedule B-1 (below), Totals-Summary Section (bottom far left circled amounts, auto-filled from Column 14) should equal amounts posted to Schedule E (left), Section 2, rows (a+b), row (d) & Section 3, row (a)

  29. SCHEDULE EOTHER CLIENT RELATED EXPENSES • Line 4 – Overnight Staff Coverage Lodging Expense • In this section, staff lodging expenses are the cost of maintaining a residential unit for on-duty overnight staff when it is not the primary residence of the staff person.

  30. SCHEDULE EOTHER CLIENT RELATED EXPENSES Line 4 – Transportation Expense • This section is for reporting the cost of providing transportation for and on behalf of clients. • Do not include non-client related transportation such as travel to meetings, trainings or other administrative activities in this section. (Administrative transportation expenses are reported on Schedule C, Line 5 & 6) • Report the total mileage for staff owned vehicles on Line 4(i)(Report only miles driven to provide transportation for clients per mileage log(s) • Report the total mileage for agency owned vehicles on Line 4(j)(Report only miles driven to provide transportation for clients per mileage log(s)

  31. SCHEDULE EOTHER CLIENT RELATED EXPENSES Line 4 - Maintenance/Laundry/Housekeeping/Dietary • This is typically a Group Home cost category • Supported Living Programs may have costs in this category • - the agency paid for maintenance or repair of client’s homes and was not reimbursed by the department or the client • - if there is a staff person or contractor whose job duties are to maintain/repair client’s homes • If you had maintenance/repair costs that were reimbursed by DDA, include your net cost only (total cost less DDA reimbursement)

  32. SCHEDULE FPROPERTY AND RELATED EXPENSES • This schedule details the depreciation for owned buildings, equipment, furniture, & vehicles • Assets are reported at their purchase price from unrelated, arm’s length transactions. Assets received by donation or acquired at below market value are recorded at the appraised value • The beginning balances should equal the ending balances from the prior year’s report • If an asset is fully depreciated the accumulated depreciation equals cost less salvage value (if any)

  33. SCHEDULE FPROPERTY AND RELATED EXPENSES TOTAL ALLOWABLE PROPERTY & RELATED ASSETS Line 1 – Record beginning balances (should match previous report ending balances) Line 2 – Record all asset additions for the reporting period Line 3 – Record all asset retirements for the reporting period Line 4 (Auto-filled) – The asset ending balance (Line 1+Line 2-Line 3) Line 5 – Record the cost of assets included in Line 4 that are not used to provide resident care Line 6 (Auto-filled) – The Total Allowable Property & Related Asset amounts (Line 4-Line 5)

  34. SCHEDULE FPROPERTY AND RELATED EXPENSES CURRENT PERIOD DEPRECIATION Line 7 – Identify the depreciation method for each asset grouping Line 8 – Identify the useful life for each asset grouping. Buildings useful life must be at least 30 years. Various may be used providing the agency has separate depreciation schedules or records that reflect the amount reported. Line 9 – Identify the estimated salvage value for each asset grouping (if any) Line 10 – Enter the current allowable depreciation expense for each asset grouping

  35. SCHEDULE FPROPERTY AND RELATED EXPENSES • Line 10 totals, columns B-H are posted to Schedule C, Line 6. Amounts may be split between allocated and non-allocated as appropriate; however, total depreciation expense must agree with this detail. • Line 10’s total for column I is posted to Schedule E, Line 4h if it is client related transportation cost. If the vehicle(s) are used for administrative purposes the total is posted to Schedule C, Line 6 and may be split between allocated and non-allocated as appropriate. • If the vehicle(s) is used for both administrative and client(s) transportation purposes the depreciation may be split between both schedules E & C; however, total depreciation expense must agree with this detail.

  36. SCHEDULE FPROPERTY AND RELATED EXPENSES Schedule F Depreciation Expense must agree with Schedule C Depreciation Expense Schedule F (above) 667+10,833+600+150 = Schedule C (left) 800+11,450

  37. SCHEDULE FPROPERTY AND RELATED EXPENSES ACCUMULATED DEPRECIATION Line 11 – Record the accumulated depreciation beginning balance for each asset grouping. (should match the ending balance from the previous cost report) Line 12 (Auto-filled) – Current period depreciation from Line 10 Line 13 – Record the accumulated depreciation amounts by asset group for any retirements made this period Line 14 (Auto-filled) – Ending Accumulated Depreciation Balance (Line 11+Line 12-Line 13) Line 15 – Space for notes or explanations to information reported on Schedule F

  38. SCHEDULE GINTEREST EXPENSE • Schedule G is used to detail the debt expense for three categories: Working Capital, Property and Other Related Debt, and Vehicle Debt Expenses • Record the debt obligation(s) for which interest expense was incurred during the reporting period For each debt record the following: Column A: Date of Loan Column B: Creditor Column C: Purpose and Security Column D: Original Term of the Loan Column E: Annual Interest Rate Column F: Original Loan Amount Column G: Balance at Beginning of the Period Column H: Principal Payments for Reporting Period Column I: Interest Payments for Reporting Period Column J: Balance at the End of the Period

  39. SCHEDULE GINTEREST EXPENSE CURRENT PERIOD INTEREST EXPENSE (COLUMN I) • Column I auto-sums the total interest paid for each Section, 1-3. (Yellow fields) • These amounts are transferred to Schedule C and/or E. Sections 1-2, Working Capital / Property and Other Related Debt • These amounts are posted to Schedule C, line 7. • Amounts may be split between allocated and non-allocated as appropriate. • Total interest expense must agree with this detail. Section 3, Vehicle Debt • If the interest is client related transportation cost post it to Schedule E, line 4h. • If the interest is administrative related transportation cost post it to Schedule C, line 7. • Amount may be split between allocated and non-allocated as appropriate. • If the vehicle(s) is used for both administrative and client(s) transportation purposes the interest may be split between Schedule C and E. • Total interest expense must agree with this detail. Section 4 • Space for notes or explanations for information reported on Schedule G.

  40. SCHEDULE GINTEREST EXPENSE Interest expense reported on Schedule G must agree with interest expense reported on Schedule C Schedule G (120 + 4,267) = (2,120 + 2,200+67) Schedule C

  41. SCHEDULE HPROGRAM REVENUES • REVENUE RECEIVED OR EARNED DURING THE REPORT PERIOD • (The revenue for residential services must be reported on an accrual basis) • Revenue for Services includes total ISS, admin and transportation • Amounts reported in the Revenue for Services section must be received or earned during the reporting year regardless of when the payments were actually received (accrual basis - report revenues earned in December 2015 but were not received until January 2016 and do not report revenues received in Jan 2015 for revenues earned in 2014 ) • Revenues reported in the Other Operating Revenue and Non-Operating Revenue sections may be on either the accrual or cash basis • Revenue identified with SSP client(s) should be reported on Line 5 (Other), Column E

  42. Schedule J SummaryProgram Settlement • Schedule J is used for settlement calculation for SL, GH, & Combined programs that are subject to the settlement process as explained in DDA policy 6.04, Section VII. • Settlement consists of 3schedules: Schedule J Summary, J Detail, and J Detail pg 2- COCA. Providers may also use Schedule J Detail by Client a provider use onlyform. • Settlement (Schedule J Summary) is a comparison of actual ISS staff hours worked (plus hours worked as ISS by administrator, if eligible) (Line 4), to ISS staff hours reimbursed (Line 1). If Line 1 is greater than Line 4, the difference (Line 5) is multiplied by the average reimbursement rate (Line 6) to produce Settlement A (Line 7). • Settlement then compares the actual ISS staff costs incurred by the provider (Line 13) to the ISS staff reimbursements (Line 8), for the reporting period. If Line 8 is greater than Line 13, the difference will produce Settlement B (Line 14). • The actual settlement is the greater of Settlement A or Settlement B. Schedule J Summary, Line 15 will auto-fill the settlement amount due, if any once Schedule’s A-O have been completed.

  43. Schedule J SummarySchedule B / Settlement A, Line 2 Schedule B, Section 1, Column (g) total paid ISS hours worked will auto-post to Schedule J Summary, Line 2

  44. Schedule J SummarySchedule B-1 / Settlement A, Line 3 Eligible SL & Combined programs Only: Total paid hours worked as ISS by Administrator reported on Schedule B-1, Line 6, Column 8a (above) will auto-post to Schedule J Summary, Line 3 (below).

  45. Schedule J SummarySchedule B & B-1 / Settlement A, Line 4 Schedule J Summary, Line 4 (above) should equal Schedule B-1, Column 8a (right) and Schedule B, Section 1, Column (g) (below)

  46. Schedule J SummarySchedule E / Settlement B, Line 9 & 10 - Line 9 is auto-filled by the sum of Schedule E, Line 2, row a-e “Total Direct Care Staff Compensation for Programs Subject to Settlement” plus the sum of Schedule E, Line 3, row a-b “Total Administrator ISS/Direct Care Compensation” - Administrator salary & related costs for eligible SL and Combined SL/GH programs are not included on Line 9. These costs are determined by multiplying the hours on Line 10 (auto-filled from Line 3) by the average reimbursement rate on Line 11 (Line 8 divided by Line 1 = Average Reimbursement Rate)

  47. Schedule J Detail by Client • The Schedule J Detail by Client can be used to record the periods of service and individual rates associated with each client. The rates and time periods for each client are constructed using contract Exhibit C and COCA information received throughout the year. • This is an optional form and is intended for provider use only. Do not submit this form with your cost report, it will contain client names and ID numbers. • Schedule J Detail by Client is used to determine final settlement. • Providers that choose to use this form will need to compile the information (Exhibit C’s & COCA’s) and fill out the form using the template available on the web.

  48. Schedule J Detail by Client • Although Schedule J Detail by Client is optional there are benefits to using it: • Provides figures needed for settlement schedule J Detail: • Resident Days Paid • Total ISS Hours Paid • Total Admin Paid • Total Admin at Standard Rates • Professional Service Hours by Rate • ISS hours by Program Type & Rate • Allows providers, at any point in time during the year, to compare or reconcile ISS payroll hours (Schedule B & B-1/2) & allowable ISS payroll costs (Schedule E & B-1/2) to total ISS hours contracted (Exhibit C’s & COCA’s) & reimbursed (Payments Received). This would allow providers to monitor throughout the year whether they have under or over provided ISS hours (Settlement A) or have unspent ISS reimbursements (Settlement B). • For training purposes the final schedule will refer to the Schedule J Detail by Client for information to complete settlement. Providers have the option of using other sources or processes to obtain the necessary data.

  49. Schedule J DetailReimbursed ISS Hours • For each service type enter the following: • Type of Service (SL or GH) • Dates of Service • ISS Hours Reimbursed • Related Benchmark • Report reimbursements on an accrual basis • Report services provided in Dec 2015 but were not paid until Jan 2016 • Do not report payments received in Jan 2015 for services provided in 2014 • Information Sources • Schedule J Detail by Client (recommended) • Billing and payment remittance documents

  50. Schedule J DetailReimbursed ISS Hours Manual Calculation for Reimbursed ISS Hours • Multiply the number of days X number of ISS Hours per client day (PCD) for each client • Example: Refer to Schedule J Detail by Client (Client B) *See Next Slide • 184 (Client days, Column K) X 10.50 (ISS Hours PCD, Column L) = 1932 Annual ISS Hours for Client B • Sum the results from each client calculation for each different benchmark rate • 1932 Hours (Client B) + 1380 Hours (Client D) = 3312 Total Annual Hours at $15.48 benchmark rate (Column M) • Post the total annual hours for each program type (SL or GH) and benchmark rate to Schedule J Detail using Lines 1-11 (below).

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