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Office of Mental Health

New York State Consolidated Budget and Claiming Manual Subject: DMH-2A (Budget) Aid to Localities/Direct Contract Equipment Summary Section: 14
For the Periods:
January 1, 2009 to December 31, 2009
July 1, 2009 to June 30, 2010
Issued: September 9, 2009

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Service providers are not required to complete this schedule for their OMH funded programs.

The DMH-2A (Budget) schedule of the Consolidated Budget Report (CBR) is used to provide an itemized listing of the anticipated equipment assets service providers intend to purchase during the reporting period. Only those items of equipment included on line 9 of the DMH-2 (Budget) schedule are detailed on the DMH-2A (Budget). Do not include any minor expensed equipment items budgeted in other than personal service (OTPS) as minor expensed equipment.

The following guidelines should be followed in completing this schedule:

  1. A separate DMH-2A (Budget) schedule must be prepared for the NYS Office of Alcoholism and Substance Abuse Services (OASAS) and/or NYS Office of Mental Retardation and Developmental Disabilities.
  2. A separate OASAS and/or OMRDD DMH-2A (Budget) schedule must be prepared for each county in which the service provider operates programs and receives Aid to Localities (State Aid) funding. Aid to Localities funding may be provided directly through a contract with OASAS and/or OMRDD or indirectly through a contract with a Local Governmental Unit (LGU).
  3. The programs reported on the DMH-2A (Budget) schedule must be arrayed in the same order they appear on schedules CBR-4, DMH-2 (Budget) and DMH-3 (Budget).
  4. The actual costs of the equipment asset purchases should be indicated on this schedule, not the depreciation value.
  5. This schedule must be completed by all service providers budgeting expenses on line 9 of the DMH-2 (Budget) schedule.
  6. The equipment items budgeted on this schedule should correspond only to those expenses on line 9 of the DMH-2 (Budget) schedule. Do not include any expensed equipment with a value of less than $1,000 or a useful life of less than two years if it was budgeted as part of OTPS.
  7. All individual items of equipment costing over $2,500 each must be listed separately.
  8. All multiple or bulk purchases of like items whose total aggregate cost is equal to or greater than $2,500 must be detailed as indicated in the examples below.

    Examples: 12 desks @ $250 each, or, 3 vans @ $15,000 each.

  9. All miscellaneous individual items of equipment costing less than $2,500 each and not purchased in bulk can be aggregated into one total amount on line 23.

Heading Instructions

For the Period *

Enter the beginning and ending dates of the budget period covered by this document.

State Agency *

Indicate OASAS and/or OMRDD on State Agency specific schedules.

Agency Name *

Enter the name of the organization (service provider) operating the reported program(s).

Agency Code *

Enter the five (5) digit code assigned to the organization operating the reported program(s).

Column Number

For each program reported, assign a column number. Label programs in consistent column order within each funding DMH State Agencys schedules. Programs must be assigned the same column number throughout all schedules of the CBR. Additional programs must be assigned the next sequential column number on additional pages when necessary.

* Complete this at the top of each page of the DMH-2A (Budget).

Line Instructions

  1. Program Type

    For each reported program, enter the type of program operated using the program names in Appendices E and G of this manual and the CFR Manual.

  2. Program Code & Program Code Index

    For each reported program, enter the applicable DMH State Agency program code and program code index. Please see Appendices E and G of this manual and the CFR Manual for complete listings of valid program codes. Program code indexes are assigned as follows:

    OASAS:

    1. Use the same array of program codes and indexes as were used during the prior reporting period unless programs have been combined, added or removed from OASAS funding for this reporting period. If programs have been added or removed from OASAS funding, consult with the OASAS Field Office for the appropriate array of program codes and indexes to be used.

    OMRDD:

    1. OMRDD programs reported on a program type basis (expenses and revenues aggregated and reported in one (1) column) and programs codes 0053, 0054, 0090, 0091, 0200, 0202, 1090, 1091, 2090, 2091, 3090, 4090, 5090, 5091, 6090 and 6091 use index code 00. For all other OMRDD programs use 01 for the first occurrence of each program type, 02 for the second occurrence, 03 for the third occurrence, etc (e.g. Family Support).
  3. Equipment Greater than or Equal to $2,500.

    Enter the description of each individual item of equipment or bulk purchase greater than or equal to $2,500 as described in the guidelines indicated on the page 15.1

    For each program reported, enter the dollar value of the equipment applicable to that program.

  4. Equipment Less than $2,500

    For each program reported, enter the total dollar value of all items of equipment costing less that $2,500 that are applicable to that program. This should be done consistent with the guidelines indicated on page 15.1.

  5. Total Equipment

    For each program reported, enter the sum lines 3 through 23.

    Note: If equipment purchases with a value of more than $1,000 and having a useful life of two (2) or more years are being expensed in the year of purchase (not depreciated) the number entered on line 24 of the DMH-2A (Budget) schedule must equal the number entered on line 9 of the DMH-2 (Budget) schedule submitted. However, line 24 of the DMH-2A (Budget) schedule will not equal line 9 of Schedule DMH-2 (Budget) schedule if line 9 of the DMH-2 (Budget) schedule also includes expenses relating to leased equipment.

Comments or questions about the information on this page can be directed to the Community Budget & Financial Management (CBFM) Group.