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

New York State
Consolidated
Budget and Claiming
Manual
Subject: Appendix T - Abbreviated
Consolidated Fiscal Reports –
General Instructions
For the Periods:
January 1, 2010 to December 31, 2010
July 1, 2010 to June 30, 2011
Section/Page: 44.9
Issued: February 15, 2010
Step 7 On the OASAS and OMH DMH-2 schedule, allocate the total agency administration
expenses assigned to each State agency between their respective programs using
the same method that was used to allocate agency administration costs on their
approved operating budgets.
On the OPWDD DMH-2 schedule, allocate the total agency administration expenses
assigned to OPWDD between the OPWDD programs using the Ratio Value
Methodology.
The following charts represent the calculation and allocation of agency administration
expenses by ratio value for an imaginary agency completing an Abbreviated CFR.
Steps 1 & 2
Calculation of Operating Costs for XYZ, Inc.
From Schedule CFR-2
Column 1 2 3 4 5 6 7
Line # Expenses
Agency
Totals
OASAS
Totals
OMH
Totals
OPWDD
Totals
SED
Totals
Shared
Program
Totals
Other
Program
Totals
1
Personal
Services
144,000 29,000 75,000 40,000
2
3
Vac. Lv.
Accruals
Fringe
Benefits
32,000 7,500 12,000 12,500
4 OTPS 24,000 3,500 13,000 7,500
MINUS Raw
Materials
Total Operating
Expenses
200,000 40,000 100,000 60,000