1. Finance Committee
August 1, 2018

2. FY18 Performance - June Cash back up over $3M
June 2018 Actuals
June 2018 Budget
June 2018 Budget Variance
Revenues
Contributions
37,020.65
13,550.99
23,469.66
Grant Revenue-Development
0.00
210.88
(210.88)
Grant Revenue
183,818.69
221,638.65
(37,819.96)
Managed Care
16,660.16
12,000.00
4,660.16
Interest Income
677.36
714.97
(37.61)
Division of Voc Rehab
20,513.12
14,981.80
5,531.32
DMH-Non-Medicaid (POS)
19,074.45
9,644.88
9,429.57
Medicaid Revenue-CCBHC PPS
1,203,423.11
1,496,950.15
(293,527.04)
Revenue - Bridges, Peter & Paul
72,090.88
Other Revenue Categories
(3,678.72)
(1,740.84)
(1,937.88)
Total Revenues
1,549,599.70
1,840,042.36
(290,442.66)
Expenditures
Wages
1,031,669.34
1,082,614.38
50,945.04
Tax & Benefits Expense
203,650.11
255,365.60
51,715.49
Client Assistance
58,403.49
47,907.82
(10,495.67)
Contractual Payments
4,610.99
10,567.52
5,956.53
Professional Fees
49,034.35
40,508.71
8,525.64
Expenses - Bridges, Peter & Paul
85,266.19
(85,266.19)
Food & Beverages
9,877.21
9,333.80
(543.41)
Travel Expense
64,533.73
50,932.68
(13,601.05)
Other Expenditure Categories
153,208.65
167,206.75
13,998.10
Total Expenditures
1,660,254.06
1,664,437.26
21,234.48
Total Revenues Over (Under) Expenditures
(110,654.36)
175,605.10
(269,208.18)
Cash back up over $3M
A/R down by over $1.4M due to collection of Non-Medicaid DMH claims
Reduced Vacation Liability Accrual by $68K

3. 7/1/2016 - 6/30/2017 Actuals (Prior Year)
FY18 Performance YTD
7/1/ /30/2018 Actuals
7/1/ /30/2018 Budget
7/1/ /30/2018 Budget Variance
7/1/ /30/2017 Actuals (Prior Year)
YTD FY18 vs. Prior Year
Revenues
Contributions
597,839.78
585,812.81
12,026.97
547,303.03 9%
Grant Revenue-Development
366,700.00
395,166.68
(28,466.68)
76,500.00
379%
Grant Revenue
2,484,403.05
2,702,125.50
(217,722.45)
3,286,466.90
-24%
Managed Care
148,117.56
112,398.00
35,719.56
0.00
Interest Income
18,248.63
12,481.33
5,767.30
12,290.92
48%
Division of Voc Rehab
87,326.26
175,000.00
(87,673.74)
169,434.78
-48%
DMH-Non-Medicaid (POS)
164,963.65
115,739.00
49,224.65
869,813.30
-81%
Medicaid Revenue-CCBHC PPS
14,105,673.11
14,815,998.20
(710,325.09)
11,305,115.04
25%
Revenue - Bridges, Peter & Paul
850,598.82
Other Revenue Categories
53,189.16
(15,875.86)
69,065.02
980,091.00 5%
Total Revenues
18,877,060.02
19,749,444.48
(872,384.46)
17,247,014.97
Expenditures
Wages
12,049,346.95
12,783,715.79
734,368.84
10,717,677.06
12%
Tax & Benefits Expense
2,591,202.45
3,019,635.88
428,433.43
2,224,680.62
16%
Client Assistance
617,863.12
579,495.54
(38,367.58)
553,566.78
Contractual Payments
65,974.28
117,710.56
51,736.28
85,966.47
-23%
Professional Fees
474,648.02
483,218.40
8,570.38
429,116.65
11%
Expenses - Bridges, Peter & Paul
987,246.04
(987,246.04)
Food & Beverages
121,176.17
123,809.88
2,633.71
116,701.68 4%
Travel Expense
528,796.71
601,657.59
72,860.88
506,392.89
Other Expenditure Categories
1,803,629.99
1,935,211.35
131,581.36
2,051,061.64
-12%
Total Expenditures
19,239,883.73
19,644,454.99
404,571.26
16,685,163.79
Total Revenues Over (Under) Expenditures
(362,823.71)
104,989.49
(467,813.20)
561,851.18

4. FY19 Budget

5. FY19 Budget Background Budget Preparations DMH Allocation Letter
Non-DMH Allocation Revenue
Expenses
DMH Allocation Letter
New PPS Rate $196 (for now)
$1M Deficit Budget

6. FY19 Preliminary Budget-Revenue
FY18 Budget
FY18 Preliminary
FY19 Preliminary Budget
FY19 Budget Change from FY18 Budget
FY19 Budget Change from FY18 Preliminary
Revenues
Contributions
585,813
597,840
627,430
41,617
29,590
Grant Revenue-Development*
151,967
366,700
146,300
(5,667)
(220,400)
Grant Revenue**
2,714,625
2,484,403
2,358,783
(355,842)
(125,620)
Managed Care
112,398
148,118
35,720
Interest Income
12,481
18,249
18,253
5,772 4
Division of Voc Rehab
175,000
87,326
(87,674)
DMH-Non-Medicaid (POS)
115,739
164,964
359,854
244,115
194,890
Medicaid Revenue-CCBHC PPS
15,666,597
14,956,063
16,563,192
896,595
1,607,129
Allowance for Uncollected Revenue
(60,000)
Prior Year Revenue
11,317
(1,241)
(11,317)
1,241
T1 Housing-Medicaid Contra
(467,854)
467,854
Medicare***
220,000
198,179
60,000
(160,000)
(138,179)
Miscellaneous Revenue
177,020
192,118
167,677
(9,343)
(24,441)
Health Care Home-PMPM
577
(577)
Rental Income
149,821
191,619
145,542
(4,279)
(46,077)
Total Revenues
20,032,778
18,877,061
20,622,475
589,697
1,745,414
Billable Visits-12 months
92,444
81,699
87,404
5,705
Rate
189.32
196.00
6.68
*Doesn't include Anonymous Grant
**Doesn't include any unknown status proposals
***Changed classification to more accurately reflect correct payer

7. FY19 Preliminary Budget-Expenses
FY18 Budget
FY18 Preliminary
FY19 Preliminary Budget
FY19 Budget Change from FY18 Budget
FY19 Budget Change from FY19 Preliminary
Expenditures
Wages
12,794,509
12,049,347
13,000,179
205,670
950,832
Tax & Benefits Expense
3,021,342
2,591,202
3,083,841
62,499
492,639
Client Assistance
579,496
617,863
1,353,610
774,114
735,747
Contractual Payments
117,711
65,974
89,963
(27,748)
23,989
Depreciation Expense
309,490
284,095
266,095
(43,395)
(18,000)
Food & Beverages
123,810
121,176
121,278
(2,532)
102
Insurance
175,670
151,146
130,734
(44,936)
(20,412)
Interest & Fees
153,339
114,484
122,867
(30,472)
8,383
Miscellaneous Expense
66,039
145,533
139,230
73,191
(6,303)
Occupancy Expense
300,289
346,231
413,584
113,295
67,353
Professional Fees
483,218
1,461,894
1,624,930
1,141,712
163,036
Reproduction & Printing
43,359
32,950
50,194
6,835
17,244
Supplies
133,630
99,915
111,491
(22,139)
11,576
Taxes
1,783
915
2,405
622
1,490
Communications
725,213
628,360
624,438
(100,775)
(3,922)
Travel Expense
601,658
528,797
521,323
(80,335)
(7,474)
Total Expenditures
19,630,556
19,239,882
21,656,162
2,025,606
2,416,280
Total Revenues Over (Under) Expenditures
402,222.00
(362,821.00)
(1,033,687.00)
(1,435,909.00)
(670,866.00)

8. FY19 Budget – Solutions Meetings with DMH and Coalition Staff
Technical Assistance with Mercer-Rate Increase
4 Large Federal Grants Possible in October
Revenue Maximization Strategies
Managed Care, Medicare, Commercial Payers, Mental Health Board
Increase in Visits
Efficiencies

9. FY19 Budget – Contingencies
Hiring Pause: Short term solution until the rate is increased retroactively to July 1
There will be an immediate pause in hiring for any currently vacant positions
IF we don’t get a new rate: If the currently vacant positions were not filled this year, the cost savings would be enough to balance the FY19 budget.
IF we get a new rate: We will need to do projections with that rate and our allocation to ensure we will have enough for the year- looks likely, it will be close to our full allocation.

10. FY19 Budget New Rate-Revenue
FY18 Preliminary
FY19 Preliminary Budget
FY19 Budget Change from FY18 Budget
FY19 Budget Change from FY18 Preliminary
Revenues
Contributions
585,813
597,840
627,430
41,617
29,590
Grant Revenue-Development*
151,967
366,700
146,300
(5,667)
(220,400)
Grant Revenue**
2,714,625
2,484,403
2,358,783
(355,842)
(125,620)
Managed Care
112,398
148,118
35,720
Interest Income
12,481
18,249
18,253
5,772 4
Division of Voc Rehab
175,000
87,326
(87,674)
DMH-Non-Medicaid (POS)
115,739
164,964
359,854
244,115
194,890
Medicaid Revenue-CCBHC PPS
15,666,597
14,956,063
18,709,071
3,042,474
3,753,008
Allowance for Uncollected Revenue
(60,000)
Prior Year Revenue
11,317
(1,241)
(11,317)
1,241
T1 Housing-Medicaid Contra
(467,854)
467,854
Medicare***
220,000
198,179
60,000
(160,000)
(138,179)
Miscellaneous Revenue
177,020
192,118
167,677
(9,343)
(24,441)
Health Care Home-PMPM
577
(577)
Rental Income
149,821
191,619
145,542
(4,279)
(46,077)
Total Revenues
20,032,778
18,877,061
22,768,354
2,735,576
3,891,293
Billable Visits-12 months
92,444
81,699
(0)
Rate
189.32
229.00
39.68
*Doesn't include Anonymous Grant
**Doesn't include any unknown status proposals
***Changed classification to more accurately reflect correct payer

11. FY19 Budget New Rate-Expenses
FY18 Preliminary
FY19 Preliminary Budget
FY19 Budget Change from FY18 Budget
FY19 Budget Change from FY19 Preliminary
Expenditures
Wages
12,794,509
12,049,347
13,000,179
205,670
950,832
Tax & Benefits Expense
3,021,342
2,591,202
3,083,841
62,499
492,639
Client Assistance
579,496
617,863
1,353,610
774,114
735,747
Contractual Payments
117,711
65,974
89,963
(27,748)
23,989
Depreciation Expense
309,490
284,095
266,095
(43,395)
(18,000)
Food & Beverages
123,810
121,176
121,278
(2,532)
102
Insurance
175,670
151,146
130,734
(44,936)
(20,412)
Interest & Fees
153,339
114,484
122,867
(30,472)
8,383
Miscellaneous Expense
66,039
145,533
139,230
73,191
(6,303)
Occupancy Expense
300,289
346,231
413,584
113,295
67,353
Professional Fees
483,218
1,461,894
1,624,930
1,141,712
163,036
Reproduction & Printing
43,359
32,950
50,194
6,835
17,244
Supplies
133,630
99,915
111,491
(22,139)
11,576
Taxes
1,783
915
2,405
622
1,490
Communications
725,213
628,360
624,438
(100,775)
(3,922)
Travel Expense
601,658
528,797
521,323
(80,335)
(7,474)
Total Expenditures
19,630,556
19,239,882
21,656,162
2,025,606
2,416,280
Total Revenues Over (Under) Expenditures
402,222.00
(362,821.00)
1,112,192.00
(1,435,909.00)
(670,866.00)