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Office of Mental Health

New York State Consolidated Budget and Claiming Manual Subject: DMH-3 (Budget) – Aid to Localities and Direct contracts Program Funding Source summary Section: 15
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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The DMH-3 (Budget) schedule of the Consolidated Budget Report (CBR) is used to display individual program expenses, revenues and net operating costs by funding source code for the program types and/or program sites and/or and contract for programs funded and/or certified by one (1) or more of the Department of Mental Hygiene (DMH) State Agencies. Please refer to Section 8 of the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) for more detailed information on program types and program sites.

The following guidelines should be followed in completing this schedule:

  1. A separate DMH-3 (Budget) schedule must be prepared for each DMH State Agency from which the service provider receives Aid to Localities (State Aid) funding. Aid to Localities funding may be provided directly through a contract with a DMH State Agency or indirectly through a contract with the Local Governmental Unit (LGU).
  2. A separate DMH-3 (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 a DMH State Agency or indirectly through a contract with the Local Governmental Unit (LGU).
  3. The programs reported on the DMH-3 (Budget) schedule must be arrayed in the same order they appear on the CBR-4, DMH-2 (Budget) and DMH-2A (Budget) schedules.

Heading Instructions

For the Period *

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

State Agency *

Indicate the DMH State Agency(ies) that fund(s) and/or certify(ies) the reported programs.

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).

Date Prepared *

Enter the date the DMH-3 (Budget) schedule was prepared.

* Complete this at the top of each page of the DMH-3.

County Name and Code *

Enter the name and associated code of the county where the budgeted services will be provided and/or funded through a local contract or a direct contract with a DMH State Agency. Please see Appendix C of this manual and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) for a list of New York State counties and their associated county codes.

OMH Note: Service providers located in the five (5) boroughs of the City of New York (Bronx, Kings, New York, Queens and Richmond) should use the county name "New York" and the county code "31" for all reported programs.

Prepared by *

Enter name of person that prepared the CBR and can answer questions about the information contained in the document.

Telephone *

Enter the preparer's telephone number.

Column Number

For each program reported, assign a column number. Label programs in consistent column order within each funding DMH State Agency’s 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.

Note: Approved Consolidated Fiscal Reporting System (CFRS) software automatically assigns and organizes column numbers.

Line Instructions

  1. Accounting Method

    For each reported program, enter the method of accounting used i.e., accrual, modified accrual or cash. Please refer to Section 3.0 of this manual for more information on accounting methods.

  2. Program Type

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

    * Complete this at the top of each page of the DMH-3.

  3. 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, F 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.

    OMH:

    1. Use the same array of program codes and indexes as were used during the prior reporting period unless programs have been added or removed from OMH funding for this reporting period. If programs have been added or removed from OMH funding, consult with the OMH Field Office for the appropriate array of program codes and indexes to be used.
    2. For OMH Community Residences, each supervised site, each MI/MR site and each Children and Youth site is considered a program and must be reported in a separate column.
    3. For OMH start up program and PDG program codes and indexes, see Appendix F of this manual and the CFR Manual.

    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).
  4. Total Persons Served/Month

    For each reported program, enter the anticipated average number of persons to be served on a monthly basis.

  5. Total Units of Services

    For each reported program, enter the anticipated units of service to be provided during this reporting period.

    Note:Budgeting and claiming of units of services may not be applicable to some programs.  Please see Appendices E through G for more information on units of service applicability.

  6. Gross Cost/Unit of Service

    For each applicable program, divide the amount reported on line 13 of the DMH-2 (Budget) schedule by the total units of service reported on line 5.

  7. Net Cost/Unit of Service

    For each applicable program, divide the amount reported on line 43 of the DMH-2 (Budget) schedule, by the total units of service reported on line 5.

  8. Please check:

    OASAS: Make no entry.

    OMH: Make no entry.

    OMRDD: Indicate if the revenue reported in the funding sources is on a non-participant specific basis or a participant specific basis. Use the following guidelines:

    The methodology for the allocation of revenue categories varies as follows:

    • Non-participant Specific Revenue: Allocates revenues to State agencies based on the percentage of units of service provided to each State agency. The revenues reported on the DMH-2 (Budget) schedule must be designated as appropriate for each program. In order to allocate revenues for the same program by State agency, the percentage of the Total Units of Service indicated at the top of the Schedule DMH-3 must be used. For example, if 35% of the total units of service are for an OMRDD Workshop, then 35% of the gross expenditures, revenue and net operating cost are allocated to the NYS Office of Mental Retardation and Developmental Disabilities.

    This methodology also applies when allocating among funding sources within the same program for one disability. The only exception to this methodology would be a funding source within that program which requires a separate site and separate records.

    • Participant Specific Revenue:Allocates revenues on a program participant specific basis by funding source. Service providers using this methodology must maintain records supporting the allocations to funding sources. The revenues reported on the DMH-2 (Budget) schedule must be allocated for each program by funding source. Participant specific revenue includes all of the revenue categories that are specific to program participants. Allocating these revenues involves an accurate recording of revenues received. Also, this process automatically classifies revenues by State Agency. Gross expenditures must be allocated using units of service for each funding source. The participant specific revenue is then applied to each funding source as recorded in the service provider’s ledger.

Funding Source Code (s) - Blocks A - C:

State Aid reimbursement for each reported program will come from one (1) or more funding source codes and/or indexes.  Different funding source codes and indexes cannot be commingled.   Within each funding source code block, the funding source code/index (lines 9, 16 and 23), number of persons served/month (lines 10, 17 and 24), number of units of service (lines 11, 18 and 25), total adjusted expenses (lines 12, 19 and 26), less applied net revenue (lines 13, 20 and 27), net operating costs (lines 14, 21 and 28) and contract number (lines 15, 22 and 29) should be entered in accordance with the following instructions:

Funding Source Code/Index

For each program reported, enter the applicable three (3) digit numeric funding source code(s) to be used for the reimbursement of Aid to Localities (State Aid) funding. Please see Appendix N of this manual and the CFR Manual for a listing of valid funding source codes and their associated reimbursement rates.

Where applicable, the associated funding source code index should be entered as follows:

OASAS: For each reported program, enter the applicable alphabetic funding source index in the box to the right of the three digit numeric funding source code on lines 9, 16 and/or 23. The funding source code(s) and indexes used should be consistent with the service provider’s most recently approved budget as indicated on the county LGU Funding Authorization (Approval Letter) or Appendix B of OASAS direct contracts.  Valid OASAS funding source code indexes are F, O, S, C or P.  OASAS Funding source code indexes are defined in Appendix N of this manual and the CFR Manual.

OMH: OMH funded service providers must index funding source codes as listed in Appendix N of this manual. Enter this letter in the box to the right of the funding source codes, lines 9, 16, 23.

OMRDD: Make no entry.

Funding source codes indicated in each funding block of the DMH-3 (Budget) schedule must be consistent across the page for each funding block.

Non-funded Expenses

The last funding source block before totaling the program column will be used for non-funded amounts (funding source code 090). The difference between program total adjusted expenses, applied revenue and net operating costs and the adjusted expenses, applied revenue and net operating cost eligible for Aid to Localities reimbursement (including direct contracts) is the non-funded amount. Number of Persons Served and Units of Service should not be entered for this non-funded block.

OMH Note: Please refer to Appendix Z – In Contract-Out of Contract for additional instructions.

Line Instructions

Number Persons Served/Month (lines 10, 17 and 24)

Enter the anticipated average number of persons to be served on a monthly basis.

Number Units of Service (line 11, 18, 25)

For each applicable program, enter the anticipated units of service associated with each individual funding source code and/or index.

Note: Not all programs generate units of service. Please check the appropriate DMH State Agency’s program code appendix in this manual for program code definitions and units of service applicability.

Total Adjusted Expenses (line 12, 19, 26)

For each unique funding source code and index in a program, enter the applicable portion of Total Adjusted Expenses from line 13 of the DMH-2 (Budget) schedule.

Less Applied Net Revenue (line 13, 20, 27)

For each unique funding source code and index in a program, enter the applicable allocated portion of Total Net Revenues from the DMH-2 (Budget) schedule.

Net Operating Costs (line 14, 21, 28)

For each unique funding source code and index in a program, enter the applicable allocated portion of Net Operating Costs from line 43 of the DMH-2 (Budget) schedule.

Contract Number (line 15, 22, 29)

For each unique funding source code and index in a program, enter the contract number as follows:

State Contract Number: For direct contracts with a funding DMH State Agency, enter the State Contract Number.

LGU Contract Number: For local county contracts, enter the LGU Contract Number if applicable. A contract number must be entered.  If there is no county contract number assigned to the program enter the applicable county name or county abbreviation (up to 7 characters).

OASAS Note: The contract number used for each unique funding source code and index in a program on a DMH-3 (Budget) schedule must match the contract number used for that program on line 2 of the DMH-2 (Budget) schedule. No contract number is required for funding source code 090.

OMH Note: The contract number used in each column (Unique program code + program code index) of the DMH-3 (Budget) schedule should consist of a single State direct contract number or an appropriate local contract number.  Direct and local contract numbers cannot be used in a single column on the DMH-3 (Budget) schedule.

OMRDD Note: There may be both direct contract numbers and local contract numbers in the same column (program code) of the DMH-3 (Budget) schedule.  Each funding source code may have a unique contract number. At least one (1) contract number and associated type of contract (State or local) must match the contract number and type of contract in the same column (program code) of the DMH-2 (Budget) schedule.

Block D - Totals from A-C Above:

  1. Total Adjusted Expenses

    For each reported program, enter the sum of the Total Adjusted Expenses line for each unique funding source code and index used.  This amount must match line 13 of the DMH-2 (Budget) schedule. If more than three (3) unique funding code and funding code index combinations are used, enter this total on the last DMH-3 (Budget) continuation sheet used.  Do not enter page subtotals on any DMH-3 (Budget) continuation schedule other than the last one used.

  2. Less Net Revenue

    For each reported program, enter the sum of the Less Applied Net Revenue line for each unique funding code and funding code index combination used. This amount must match line 42 of the DMH-2 (Budget) schedule. If more than three (3) unique funding code and funding code index combinations are used, enter this total on the last DMH-3 (Budget) continuation sheet. Do not enter page subtotals on any DMH-3 (Budget) continuation schedule other than the last one used.

  3. Net Operating Costs

    For each reported program, enter the sum of the Net Operating Costs line for each unique funding source code and index used.  This amount must match line 43 of the DMH-2 (Budget) schedule. If more than three (3) unique funding code and funding code index combinations are used, enter this total on the last DMH-3 (Budget) continuation sheet. Do not enter page subtotals on any DMH-3 (Budget) continuation schedule other than the last one used.

Total Column

Enter the sum of amounts listed in all columns going across the page for each unique funding code and funding code index combination. If more than five (5) unique program code and program code index combinations are used, enter this total on the last DMH-3 (Budget) continuation sheet. Do not enter funding code and funding code index combination subtotals on any DMH-3 (Budget) continuation schedule other than the last one used.

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