Included in CFR Manual Only - New York State Office of Mental Health

New York State
Consolidated
Budget and Claiming
Manual
Subject: Appendix P – Program
Development Grants (PDGs) for
OMH and OPWDD
For the Periods:
January 1, 2010 to December 31, 2010
July 1, 2010 to June 30, 2011
Section/Page: 40.2
Issued: February 15, 2010
Start-Ups - OMH
Purpose
The purpose of OMH Start-ups is to assist ongoing OMH service providers in purchasing
equipment as a one time, non-recurring expense which, if included in the cost of the
program, would exaggerate unit costs.
Approval And Distribution Process
OMH Start-up costs shall be reimbursed at 100% and may be advanced to the service
provider according to their payment schedule. All OMH Start-up costs shall be documented
by the service provider as described in the submitted budget and shall be approved by the
applicable field office. OMH Start-ups may run off-cycle.
Applicable Costs
One time purchases or non-recurring costs are appropriate for OMH Start-ups. Such costs
may include but are not limited to: major repairs due to emergency situations, purchases of
vehicles, office equipment, consultant costs, which would have the effect of artificially
increasing unit costs in an any one program year.
Administrative costs of any kind are not allowable. Do not allocate any such costs to OMH
Start-up costs.
Only those costs which have been approved and budgeted as OMH Start-up costs may be
included. This process should not be confused with the normal differences between cost
reporting and claiming (i.e., items over $1,000 in cost must be capitalized on the cost report,
but can be expensed in the current year on the claim if approved in the budget).
Reporting On The CFR
OMH Start-up costs should be reported by using “A0” as the program code index after the
four digit program code (for example, 6050 would become 6050 A0 for a Supported Housing
program receiving Start-up funds).