1. Copyright © 2019, The University of Pittsburgh
411: Act 148 Invoicing
Copyright © 2019, The University of Pittsburgh
This material is copyrighted by The University of Pittsburgh. It may be used freely for training and other educational purposes by public child welfare agencies and other not-for-profit child welfare agencies that properly attribute all material use to The University of Pittsburgh. No sale, use for training for fees, or any other commercial use of this material in whole or in part is permitted without the express written permission of The Pennsylvania Child Welfare Resource Center of the School of Social Work at The University of Pittsburgh. Please contact the Resource Center at (717) for further information or permissions.
All names and identities used in this module are fictitious. Any resemblance to actual persons, living or dead, is coincidental.

2. Act 148 Invoicing Agenda: Day One
Welcome and Introductions
Online Prerequisite Review through Readiness Assurance Test (RAT)
Revenues Overview
Program Income
Title IV-E Placement
TANF
Title IV-B and Title XX
Title IV-E Placement
Administration and Training
Medical Assistance
State and County Match Calculation
Fiscal Summary Calculation and Invoice Completion
Day 1 Review and Day 2 Preview

3. Act 148 Invoicing Agenda: Day Two
Day 1 Review and Day 2 Preview
Second County Data Completion
CY-383: Fee for Service Schedule Completion
Third County Data Completion
Summary and Evaluation

4. Learning Objectives
Recognize the laws that regulate the fiscal responsibilities of child welfare professionals
Describe the elements of the child welfare fiscal invoicing policies and procedures
Recognize the processes necessary to complete the Act 148 Invoice.

5. Revenue is applied in the following manner:
1st
Program Income (Parental Support, SS, etc.)
2nd
Federal Revenue (Title IV-E, TANF, etc.)
3rd
State Revenue (Act 148)
4th
Local Revenue (County Portion)

6. TOTAL
EXPENSES
Total Revenues =

7. Revenue Breakdown Total Revenues Total Expenses = PI Federal State
Local

8. Examples of Program Income (PI)
Parental Support (Title IV-D)
Social Security Income: Social Security Disability (SSD), Survivors Benefits, etc.
Supplemental Security Income (SSI)
Veterans (VA) Benefits
Human Services Development Fund (HSDF) grant
Donations
Interest Income
Other private funds

9. Federal Revenue
Title IV-E Maintenance – Reimburses a portion of eligible expenses related to maintaining an eligible child in an eligible placement. Uncapped
TANF – Reimburses for certain expenses relating to prevention and treatment activities and those related to emergency shelter placements for eligible clients. Capped

10. Federal Revenue (cont’d)
Title IV-B – Reimburses the child welfare agency for expenses, which are not funded with TANF, Medicaid or Title IV-E funds, and are related to any In-Home Services – with the exception of costs centers used to report investigation services. It may also be applied to Community Based, Institutional (excluding secure facilities) and Administration costs. Capped
Title XX – Reimbursement used to offset the costs for any IH services (excluding Adoption services and Adoption Assistance) and the non-maintenance (i.e. non-Title IV-E allowable) portion of the Community Based and Institutional per diems (excluding secure facilities) that are not funded by Title IV-E, TANF, or Medicaid. Capped

11. Federal Revenue
Title IV-E Admin & Training – Reimburses the child welfare agency for a portion of expenses related to staff and agency performing Title IV-E eligible activities. Uncapped
Medical Assistance (MA) – Based on state-wide RMTS results, MA reimburses for a portion of expenses related to staff and agency performing MA eligibility determinations. Uncapped
- It is also possible to receive MA funds to pay for the care of medically fragile children, if your county
is an approved MA provider.

12. State Revenue
After deducting PI and Federal Revenues from Total Expenses, the resulting Net Expense amount is used to calculate the amount of State Revenue that the county may apply to expenses.
The State reimburses counties according to the type of expenditure (State Participation Rates). Capped

13. Local Revenue
All of the remaining expense is reimbursed with county funds. The county must commit to reimburse this remaining portion of the Child Welfare Expense

14. Group Home Demonstration
Total (GH) Expense: Total
PI for GH
Net Expense
Title IV-E Maintenance
Net Remaining Expense 70
State (80%)
County (20%)
Total Revenues = 100
Expenses= 100

15. Types of Program Income
Client Specific
Parental Support
Retirement, Survivors, and Disability Insurance (RSDI)
Supplemental Security Income (SSI)
Social Security Disability Insurance (SSDI)
VA Benefits
Non-Client Specific
Special Grants
Interest
Donations
Other Private Funding

16. Title IV-E
Title IV-E Maintenance is a federal revenue source available to Child Welfare Agencies for reimbursement of specific expenses related to maintaining an eligible child in an eligible, federally defined foster care setting, Adoption Assistance payments for special needs children, and Subsidized Permanent Legal Custodianship (SPLC) payments.
The Agency must determine the child’s eligibility and continually monitor the child’s eligibility and “reimbursability” status.

17. If a child is Title IV-E eligible and reimbursable…
Program Income is applied;
2nd
A percentage of the remaining expenses are paid by Title IV-E;
3rd
A percentage of the remaining expense is paid by the State (Act 148); and
4th
Finally, Local Revenue pays for the remainder of the expenses.

18. Federal Medical Assistance Participation (FMAP) Rates
Set by the Federal Department of Health and Human Services
Used to determine the percentage of eligible expenses to be reimbursed with Title IV-E funds
Percentage that Title IV-E reimburses depends on the FMAP in effect on the date the child received the service

19. Temporary Assistance to Needy Families (TANF)
Capped federal revenue
Pays for 100% of an eligible client’s eligible expenses
Must be used to reimburse eligible expenses not funded with Program Income or Title IV-E revenues
Used for Emergency Shelter costs and all In-Home service costs, except Adoption Assistance, SPLC, and Juvenile Act Proceedings

20. Title XX and Title IV-B
Title XX: Federal revenue source available to Child Welfare Agencies for reimbursement of expenditures relating to specific In-Home cost centers and NON-MAINTENANCE ONLY portions of Specific Community Based and Institutional Placement cost centers. Capped
Title IV-B: Federal revenue source available to Child Welfare Agencies for reimbursement of expenditures relating to specific In-Home cost centers, all Community Based, specific Institutional Placement cost centers and Administration. Capped

21. How to Apply Title XX and Title IV-B
Title XX and Title IV-B should first be applied to eligible purchased services expenses NOT funded with Program Income or Federal Revenues in order to avoid reducing the Administrative cost pool.

22. Reimbursement Rate by Cost Center Demo 1
Scenario # 1 - IV-B used in 90% reimbursement cost center
Exp
IV-B
% State Reimb
STATE
LOCAL
100
80% 80 20
90%
60% 60 40
TOTAL
140
Counseling
Emergency Shelter
Residential Service

23. Reimbursement Rate by Cost Center Demo 2
Scenario #2- IV-B used in 80% reimbursement cost center
Exp
IV-B
% State Reimb
STATE
LOCAL
100
80%
90% 90 10
60% 60 40
TOTAL
150 50
Counseling
Emergency Shelter
Residential Services

24. Reimbursement Rate by Cost Center Demo 3
Scenario # 3 - IV-B used in 60% reimbursement cost center
Exp
IV-B
% State Reimb
STATE
LOCAL
100
80% 80 20
90% 90 10
60%
TOTAL
170 30
Counseling
Emergency Shelter
Residential Services

25. Title IV-E Administration and Training
Title IV-E funds are also available to reimburse expenses resulting from Child Welfare Agency staff performing specific Title IV-E eligible activities
Requires the same State and Local matching funds as the Title IV-E Maintenance Revenues
Expenses are accumulated in the wages, benefits, operating, and fixed assets objects of expenditure

26. Random Moment Time Study (RMTS)
Statewide time study that determines percentage of time child welfare staff spend engaged in Title IV-E eligible activities - e.g., Case Planning & Management, Eligibility Determinations, Pre-Placement Activities, Other Administration, and Training.
Provides a justifiable method to determine portion of county operating expenses reimbursed with Title IV-E funds
Unlike the County Time Study, RMTS is performed constantly and the resulting statewide percentages are distributed to counties on a quarterly basis.

27. RMTS Counts vs ACF Data Counts

28. FY 15-16 Q2 Case Counts & Penetration Rates

29. Medicaid Administrative Invoice/Claim
Calculated to reimburse a portion of child welfare agency expenses for staff time spent engaged in children’s Medicaid eligibility determination activities

30. = Total Revenues TOTAL EXPENSES Total Revenues Total Expenses = PI
Federal
State
Local
TOTAL
EXPENSES
Total Revenues =

31. Questions and Answers