Table 8 must be completed by all BPHC grantees.
It is included only in the Universal Report.
The table covers the total cost of
all activities which are within the scope
of the project(s) supported, in whole or
in part, by any of the four BPHC grants
covered by the UDS. All costs are to be
reported on an accrual basis. These are
the costs attributable to the period, including
depreciation, regardless of when actual
payments were made. Do not report on the
UDS the repayment of the principle of a
loan.
direct and loaded costs (Column Definitions)
Column A: This column reports the accrued direct
costs associated with each of
the cost centers / services listed. See
Line Definitions for costs to be included
in each category. Column A also reports
the total cost of administration and facility
(Overhead) separately on Lines 14 and
15.
Column B: This column shows the allocation of
overhead costs (from lines 14 and 15, Column A) to each of the direct cost
centers. The total of facility and administration costs, reported in Column A,
lines 14 and 15, are to be distributed in Column B. The total amounts entered
in Column B will thus equal the amount reported on Line 16, Column A. Lines 1
and 3 refer to aspects of the medical practice. It is acceptable to report all
medical overhead on Line 1 if a more appropriate allocation between lines 1 and
3 is not available. All pharmacy overhead is to be allocated to
the non-supply line (Line 8a). No overhead costs are reported on the
pharmaceutical supplies line (line 8b) which is blacked out in the reporting
software.
The allocation of administration and
facility costs should be done as follows, unless your center has a more
accurate system:
Facility Costs should be allocated based on the
amount of square footage utilized for Medical, Dental, Mental Health, Substance
Abuse, Pharmacy, Other Professional, Enabling, Other Program Related Services
and Administration. Square Footage refers to the portion of the grantee's
facility space used in the operation of the organization, not including common
spaces such as hallways, rest rooms, and utility closets. For reporting
purposes, the square footage associated with space owned by the grantee and
leased or rented to other parties should not be included if it is considered to
be outside of the scope of the project. If it has been included inside the
scope of project, it should be allocated to Other Related Services (Row 12) and
the rent received should be included on Table 9E under Other Revenue (Line
10).
Administrative Costs should be allocated after
facility costs have been allocated, and should include the facility costs
allocated to it. Administrative cost is allocated based on a straight line
allocation method. The proportion of total cost (excluding administrative
cost) that is attributable to each service category should be used to allocate
administrative cost. For example, if medical staff account for 50 percent of
total cost (excluding administration) then 50 percent of administrative cost is
allocated to medical staff. If you have an alternative method that provides
more accurate allocations, it may be used, but save your paperwork for review
and explain the methods used in the table note.
Column C : This column shows the “fully
loaded” cost of each of the cost centers listed on Lines 1 - 13. The loaded
cost is the sum of the direct cost, reported in Column A, plus the allocation
of overhead, reported in Column B. This calculation is now done automatically
in the reporting software. Column C also shows the value of any donated
facilities, services and supplies on Line 18. These non-cash donations should
be reflected as a positive number, and are not included in any of the lines
above. Note that this is the only place that the value of non-cash donations
are shown. Non-cash donations are never reported on Table 9E. Line 19, Column
C is the total cost including the value of donations.
BPHC Major Service Categories (Line Definitions)
A.
Medical Care Services (Lines
1 - 4) – This category includes costs for medical care personnel;
services provided under agreement; X-ray and laboratory; and other direct costs
wholly attributable to medical care (e.g., equipment depreciation, supplies, or
professional dues and subscriptions). It does not include costs associated
with pharmacy, dental care, substance abuse specialists, or mental health
(psychiatrists, clinical psychologists, clinical social workers, etc.)
services.
Staff Costs (Line 1) – Include all staff costs,
including salaries and fringe benefits for personnel supported directly or
under contract, for medical care staff except lab and x-ray staff.
The costs of intake, medical records and billing and collections are considered
administrative and should be included on Line 15 and allocated in Column B.
Include the cost for vouchered or contracted medical services on line 1.
Lab and X-ray Costs (Line 2) – Include all costs for lab
and x-ray, including salaries and fringe benefits for personnel supported
directly or under contract, for lab and x-ray staff; and all other direct costs
including, but not limited to, supplies, equipment depreciation, related
travel, contracted or vouchered lab and x-ray services, etc. The costs of
intake, medical records, billing and collections are considered administrative
and should be included on Line 15 and allocated in Column B. Note that dental
lab and x-ray costs are reported on the dental line, line 5.
Other Direct Costs (Line 3) – Include all other direct
costs for medical care including, but not limited to, supplies, equipment
depreciation, related travel, CME, laundering of uniforms, membership in
professional societies, books and journal subscriptions, etc.
Total Medical (Line 4) – The sum of lines 1 + 2 +
3.
B.
Other Clinical Services (Lines
5 - 10) – This category includes staff and related costs for dental, mental
health, substance abuse services, pharmacy, and services rendered by other
professional personnel (e.g., optometrists, occupational and physical
therapists, and podiatrists).
Dental (Line 5) – Report all costs for the
provision of dental services including but not limited to staff, fringe
benefits, supplies, equipment depreciation, related travel, dental lab services
and dental x-ray. Corporate administrative and facility costs should be
included on Line 15 Column A and allocated in Column B.
Mental Health (Line 6) – Report all direct costs
for the provision of mental health services, other than substance abuse
services, including but not limited to staff, fringe benefits, supplies,
equipment depreciation, and related travel. If a “behavioral health” program
provides both mental health and substance abuse services, the cost should be
allocated between the two programs. Allocations may be based on staffing or
encounters (from Table 5) or any other appropriate methodology. Corporate
administrative and facility costs should be included on Line 15 Column A and
allocated in Column B.
Substance Abuse (Line 7) – Report all direct costs for
the provision of substance abuse services including but not limited to staff,
fringe benefits, supplies, equipment depreciation, and related travel. If a
“behavioral health” program provides both mental health and substance abuse
services, the cost should be allocated between the two programs. Allocations
may be based on staffing or encounters (from Table 5) or any other appropriate
methodology. Corporate administrative and facility costs should be included on
Line 15 Column A and allocated in Column B.
Pharmacy (not including
pharmaceuticals)
(Line 8a) – Report all direct costs for the provision of pharmacy services
including but not limited to staff, fringe benefits, non-pharmaceutical supplies,
equipment depreciation, related travel, contracted purchasing services, etc.
Corporate administrative and facility costs should be included on Line 15
Column A and allocated in Column B.
Pharmaceuticals (Line 8b) – Report all direct costs
for the purchase of pharmaceuticals, including the cost of vaccines and other
injectable drugs. Do not include other supplies. Do not include
the value of donated pharmaceutical supplies (these are recorded
on Line 18, Column C.)
Other Professional (Line 9) – Report all direct costs for
the provision of other professional and
ancillary health care services including
but not limited to: optometry, podiatry,
chiropractic, acupuncture, naturopathy,
speech, occupational and physical therapy,
etc. (A more complete list appears at
Appendix A.) Included in direct costs
are staff, fringe benefits, supplies,
equipment depreciation, related travel,
and contracted services. Corporate administrative
and facility costs should be included
on Line 15 Column A and allocated in Column
B. Note that there is a new “specify”
cell for this line.
Total Other
Clinical (Line
10) – The sum of lines 5 + 6 + 7 + 8a + 8b + 9.
C.
Enabling and Other Program Related Services (Lines 11 - 13) – This category includes enabling staff
and related costs for case management,
outreach, transportation, translation
and interpretation, education, eligibility
assistance – including pharmacy assistance
program eligibility, environmental risk
reduction and other services that support
and assist in the delivery of primary
medical services and facilitate patient
access to care. The cost of these services
are also reported on Table 8B. For definitions
of specific enabling services, see Appendix
B.
It also includes the cost of staff and related costs for other program
related services such as WIC, day care, job training, delinquency prevention
and other activities not included in other BPHC categories.
Enabling (Line 11) – Enabling services include
a wide range of services which support and assist primary medical care and
facilitate patient access to care. A non-exclusive list of 15 such services is
included in Appendix B. Report all direct costs for the provision of enabling
services including but not limited to costs such as staff, fringe benefits,
supplies, equipment depreciation, related travel, and contracted services.
Corporate administrative and facility costs should be included on Line 15
Column A and allocated in Column B.
Lines 11a – 11g provide room to detail six specific types of enabling
services as well as an “other” category for all other forms of enabling
services:
·
Case Management
(11a)
·
Transportation
(11b)
·
Outreach (11c)
·
Patient and
community education (11d)
·
Eligibility
assistance (11e)
·
Translation /
Interpretation Services (11f)
·
Other (11g)
If the “other” category is used, there is room to provide an explanation
for what other forms of enabling services are being included on this line.
Other Program Related (Line 12) – Report all direct costs for the provision
of services not included in any other category here. This includes services
such as WIC, childcare centers, and training programs. Report all direct costs
for staff, fringe benefits, supplies, equipment depreciation, related travel
and contracted services. (Staff for these programs are now reported on line 29a
of Table 5.) Corporate administrative and facility costs should be included on
Line 15 Column A and allocated in Column B. Grantees are asked to describe the
program costs so the UDS editor can make sure that the classification of the
program as an “other related program” is appropriate.
Total
Enabling and other Program Related Services (Line 13) – The sum of lines 11 + 12.
D.
Facility and Administrative Costs (Lines 14 - 16) – This includes all traditional
overhead costs that are later allocated to other cost centers. Specifically:
Facility Costs (Line 14) – Facility costs include
rent or depreciation, interest payments, utilities, security, grounds keeping,
facility maintenance, janitorial services, and all other related costs.
Administrative Costs (Line 15) – Administrative costs
include the cost of all corporate administrative staff, billing and collections
staff, medical records and intake staff, and the costs associated with them
including, but not limited to, supplies, equipment depreciation, travel, etc.
In addition, include other corporate costs (e.g., purchase of insurance,
audits, legal fees, interest payments on non-facility loans, Board of
Directors’ costs, etc.) The cost of all patient support services (e.g.,
medical records and intake) should be included in Administrative Costs. Note
that the “cost” of bad debts is NOT to be
included in administrative costs or shown on this table in any way. Instead,
the UDS reduces gross income by the amount of patient bad debt on table 9D.
Note: Some grant programs have limitations
on the proportion of grant funds that may be used for
administration. Limits on administrative costs for those programs is not to
be considered in completing lines 14 and 15. The Administration and
Facility categories for this report includes all administrative costs
and personnel working in a BPHC-supported program, whether or not that cost was
identified as administrative in any specific grant application.
Total Overhead (Line 16) – The sum of lines 14 + 15.
E. Total Accrued
Cost (Line 17) –
It is the sum of lines 4 + 10 +13 + 16
F.
Value of Donated Facilities, Services and Supplies (Line 18) - Include here the total imputed value of all
in-kind and donated services, facilities and supplies applicable to the
reporting period that are within your scope of project, using the methodology
discussed below. In-kind services and donations include all services
(generally volunteers, but sometimes paid staff donated to the grantee by
another organization), supplies, equipment, space, etc. that are necessary and
prudent to the operation of your program that you do not pay for directly and
which you included in your budget as donated. Line 18 reports the estimated
reasonable acquisition cost of donated personnel, supplies, services, space
rental, and depreciation for the use of donated facilities and equipment. The
value of these services should not be included in the lines above.
The estimated reasonable acquisition cost should be calculated according
to the cost that would be required to obtain similar services, supplies,
equipment or facilities within the immediate area at the time of the donation.
Donated pharmaceuticals, for example, would be shown at the price that would be
paid under the federal drug pricing program, not the manufacturer’s suggested
retail price. Donated value should only be recognized when the intent of the
donating parties is explicit and when the services, supplies, etc., are both
prudent and necessary to the grantee's operation.
If the grantee is not paying
NHSC for assignees, the full market value of National Health Service Corps
(NHSC) Federal assignee(s) , including “ready responders”, should also be
included in this category. NHSC-furnished equipment, including dental
operatories, should be capitalized at the amount shown on the NHSC Equipment
Inventory Document, and the appropriate depreciation expense should be shown in
this category for the reporting period.
Grantees
are asked to describe the items included so the UDS editor can make sure that
the classification of donated items is appropriate.
G.
Total With Donations (Line 19) – It is the sum of lines 17 and 18,
column C.
CONVERSION
FROM FISCAL TO CALENDAR YEAR
Grantees whose cost allocation system
permits them to provide accurate accrued cost data should use that system.
Grantees whose fiscal year does not correspond to the calendar year and whose
accounting system is unable to provide accurate accrued cost data may calculate
calendar year costs, using the following straight-line allocation methodology:
Step 1: Calculate the proportion of the calendar reporting period covered by the
cost report and use that ratio to calculate the proportion of cost in each
category attributable to the calendar year. Example: A grantee whose
fiscal year ends March 31, 2008, allocates 25 percent of costs in each cost
category to the 2008 calendar year.
Step 2: Using the trial balance for the end of December, determine the total
cost for the remainder of the calendar year for each column. For example, a
grantee whose fiscal year ends March 31, 2008 would use the nine-month trial
balance for December 31. (Note: Grantees who do not accrue
depreciation monthly should adjust depreciation to an annual total.)
Step
3: Sum results of
Steps 1 and 2 and enter the total in Column A.
Questions and Answers for Table 8.
1.
Are there any changes to this
table?
Lines
previously included on Table 8B are now included on the new combined Table 8
2.
My auditor says that the cost
of bad debts must be reflected in my financial statement as a cost. Where do I
show it on Table 8?
The UDS
report does not follow all FASBI accounting rules; and this is one of the FASBI
values. Bad debt is not shown as a cost. Instead, it is shown (accounted for)
on Table 9D where it is viewed by BPHC as an adjustment to income.
3.
How are donated services
accounted for?
If an
individual comes to your health center and provides a service to your patients,
you show both the FTE (on table 5) and the value, which is determined by “what
a reasonable person would pay for” the time – (not the service), is
reported on line 18. For example, if an optometrist sees five patients
in a two hour period, the amount shown is what you would pay an optometrist for
two hours of work, not the total charges for the five visits. However,
if you refer a patient for a service to a provider outside of your site who
donates these services neither the charge nor the value of the time is
reported on the UDS. For example, if you refer a patient to the county
hospital for a hip replacement which is provided to your patient at no cost to
you or the patient, neither the time of the surgical team nor the UCR charge
for the service is reported on the UDS.
4.
How are donated drugs accounted
for?
If drugs
are donated directly to the health center which then dispenses them to a
patient, the value of the drugs is calculated at what a reasonable payor
would pay for them and is reported on line 18. This is NOT the retail cost
of the drug, it is the 340(b) price of the drug – an amount which is generally
40% - 60% of the average wholesale price (AWP). Technically if
the drug is donated directly to the patient, even though it may be sent to the
health center, this is not a donation to the center and need not be accounted
for or reported. I
5.
We get most of our vaccines
through the Vaccines For Children (VFC) program. Are these considered to be
donated drugs and accounted for here?
Yes. The
value of donated drugs that are used in the clinic, such as vaccines, should
also be reported on Line 18, again at the reasonable cost.
|
Accrued Cost
( a )
|
Allocation of Facility and
Administration
( b )
|
Total Cost After Allocation
of Facility and Administration
( c )
|
Financial Costs
for Medical Care
|
1.
|
Medical
Staff
|
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2.
|
Lab
and X-ray
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3.
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Medical/Other
Direct
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4.
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TOTAL MEDICAL CARE SERVICES
(Sum Lines 1 Through 3)
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Financial Costs
for Other Clinical Services
|
5.
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Dental
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6.
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Mental Health
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7.
|
Substance Abuse
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8a.
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Pharmacy not including
pharmaceuticals
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8b
|
Pharmaceuticals
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9.
|
Other Professional (Specify)
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10.
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TOTAL OTHER CLINICAL
SERVICES
(Sum Lines 5 through 9)
|
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|
Financial Costs
of Enabling and Other Program Related Services
|
11a
|
Case
Management
|
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11b
|
Transportation
|
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|
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11c
|
Outreach
|
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11d
|
Patient
and Community Education
|
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11e
|
Eligibility
Assistance
|
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11 f
|
Interpretation
Services
|
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11g
|
Other
Enabling Services (specify: ____________)
|
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11.
|
Total Enabling Services Cost
(Sum lines 11a through 11g)
|
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12.
|
Other Related Services
(specify: _________________)
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13.
|
TOTAL ENABLING AND OTHER
SERVICES
(Sum Lines 11 and 12)
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Overhead and Totals
|
14.
|
Facility
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15.
|
Administration
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16.
|
TOTAL OVERHEAD
(Sum lines 14 and 15)
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17.
|
TOTAL ACCRUED COSTS
(Sum Lines 4 + 10 + 13 + 16)
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18.
|
Value of Donated Facilities,
Services and Supplies (specify: _________________________)
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19.
|
TOTAL WITH DONATIONS
(Sum Lines 17 and 18)
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