1. COLORADO FAMILY PLANNING PROGRAM EXPENDITURE REVENUE REPORT (ERR) Presented on 12/16/13 by Abigail Aukema

2. This presentation: 2  Includes an overview of the Expenditure Revenue Report (ERR) as well as details about how to complete the ERR.  Is designed for delegate agency staff who will be completing the ERR.

3. What is an ERR? 3  The ERR is a tool designed by CDPHE to capture financial information needed for the Title X Family Planning Annual Report.

4. Why do we need an ERR? 4  In order to be competitive for Title X funding, CDPHE pledged statewide “match” of local family planning program funds.  The ERR is the tool we use to collect this financial data from all contractors that will be aggregated and reported to the Feds.  The ERR also helps CDPHE identify revenue trends, such as contractor success in billing insurance and Medicaid.

5. 5 A snapshot of the Financial Table in the Family Planning Annual Report (FPAR)

6. ERR Overview 6  Contractors are required to submit ONE ERR per calendar year for the period January through December.  Report is due to Abigail Aukema on January 15, 2013.  Contractors will be asked to submit match information (as pledged in original approved budgets) at the end of the contract period, or in June 2014. Not in an ERR format, but similar information.

7. Updated ERR form

8. Tips for preparing the ERR 8  Start by gathering (1) Family Planning Program CDPHE Cost Reimbursement Statements for the year (2) financial reports for your agency’s entire family planning program for the year from your accounting department.  Please note that information is required from Fiscal Year 13 AND current Fiscal Year projects

9. Accrual Versus Cash Accounting 9 There are 2 distinct ways agencies can do their accounting: (1) accrual or (2) cash. 1. Accrual basis: Expenses and revenue are recorded as soon as they are incurred (regardless of when the expense is paid or the funds received). 2. Cash basis: Expenses are recorded when they are paid; revenue is recorded when payment is received.

10. ERR and Accrual Basis 10  Your ERR must be done via accrual accounting.  CDPHE consolidates this information into a federal report requiring accrual accounting.  The ERR instructions will direct you to report using the accrual method.

11. Expenditures: CDPHE Funding 11  Gather your cost reimbursement statements for CDPHE Family Planning projects (Title X/State Family Planning, CFPI and combined contract) for the calendar year.  If any cost reimbursement statements have not been submitted, work with your financial team to project what your invoice totals will be and include those figures in your ERR.

12. Expenditures: CDPHE Funding 12 Enter personal services, contractual services, operating expenses, indirect and administrative fee totals for all CDPHE contracts for the full 2013 calendar year. January – June expenses will be a reflection of last year’s expenditures for Fiscal Year 13 closed projects. July – December expenses will be a reflection of the current program year’s expenditures.

13. 13  Based on agency financial reports, enter the total amount received from CDPHE by program for the calendar year.  For January – June, revenue should be separated by program. Separate totals should be included for Title X/State Family Planning Program versus CFPI.  For July – December, revenue should be included only on the Title X line. Since the contract combined all sources of Family Planning Program funding, one invoice was submitted and paid. CDPHE staff will separate payments made by funding source. Revenue: CDPHE Funding

14. 14  If any cost reimbursement statements have not been submitted or reimbursement received, project your invoice and reimbursement totals and include those figures in your ERR. Total revenue in column A should match total expenditures in column A entered earlier. Revenue: CDPHE Funding

15. Expenditures: Non-CDPHE Funding 15  Using your agency’s financial reports, calculate and enter personal services, contractual services, operating expenses and indirect/administrative costs that were paid using other sources of funding in 2013. This information should reflect expenditures from all non-CDPHE funding streams.

16. Expenditures: Non-CDPHE Funding 16 Use the accrual accounting method. If your agency’s financial reports show a December 2013 expense in January 2014, payroll for example, report that total in the 2013 ERR. Conversely, if a December 2012 expense is included in your agency’s January 2013 financial reports, subtract this total. It would not be included as a 2013 expense and should have been reported in the 2012 ERR.

17. Revenue: Non –CDPHE Funding 17  Enter all non-CDPHE revenue in two major categories:  Payment for Services  Other Revenue

18. Revenue: Non –CDPHE Funding 18  Payment for Services  Client Fees/Self-Pay  Client Donations  Medicaid  Medicare  State Children’s Health Insurance (CHP+)  Public Health Insurance  Private Health Insurance

19. Revenue: Non –CDPHE Funding 19 When reporting payment for service revenue, please report billed and yet-to-be-billed amounts even if reimbursement has not been received. Please focus on collecting the most up-to-date information in these sections. Typically, income from insurance and Medicaid is under-reported. The Federal government is especially interested in this revenue, especially as the Affordable Care Act unfolds.

20. Revenue: Non –CDPHE Funding 20  Other Revenue  Temporary Assistance for Needy Families (TANF)  Local Government Grants and Contracts (For many agencies this number can be calculated by subtracting all other revenue from the total program expenditure total.)  Other – Please list and specify the source of all other family planning program revenue.

21. Revenue: Non –CDPHE Funding 21 As mentioned earlier, please be as accurate as possible when reporting program revenue. This includes amounts that have not been reimbursed yet. Besides the Federal government’s interest in how federally- funded programs are complemented by other payers, including Medicaid, CDPHE strives to identify trends and areas that can be improved by technical assistance and other resources.

22. Unspent Funds 22  In column A, your balance of unspent funds should always equal $0.  In column B, Revenue minus Expenditures will automatically calculate.  In column B, update the unspent funds from prior periods. You can find this on your agency’s prior period ERR.

23. Equipment 23  If your agency used Title X funds to purchase a single piece of equipment valued at more than $5,000 during this time period (or at your agency’s capitalization threshold), it must be listed in the Expenditure section. CDPHE staff will reach out to you to request additional information as equipment must be reported.

24. Contacts: 24  For questions, please contact Abigail Aukema at (303) 692-2527. Please submit forms via email to Abigail.Aukema@state.co.us. Abigail.Aukema@state.co.us Thank you!