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

New York State
Consolidated
Budget and Claiming
Manual
Subject: DMH-2 (Budget) – Aid to
Localities/Direct Contract
Summary
For the Periods:
January 1, 2010 to December 31, 2010
July 1, 2010 to June 30, 2011
Section/Page: 13.14
Issued: February 15, 2010
32. Uncollectible Accounts Receivable
Make no entry. Uncollectible Accounts Receivable is not an allowable adjustment to
revenue for State Aid budgeting and claiming.
33. Other (Attach detail if greater than $1,000)
For each reported program, enter all other anticipated revenues not reported on lines 31
and 32 above.
OASAS: Detail must be provided for any individual revenue item in excess of $1,000.
OMH:
Detail must be provided for all revenue items regardless of the dollar
amount
OPWDD: Detail must be provided for any individual revenue item in excess of $1,000.
34. Total GAAP Adjustments
For each reported program, enter the sum of lines 31 through 33.
35. Net GAAP Revenues
For each reported program, enter the result of line 30 minus line 34.
Non-GAAP Adjustments To Revenue
36. Exempt Contract Income
For each applicable program, enter the anticipated exempt contract income for the
reporting period. Exempt contract income is calculated by subtracting participant wages
and raw materials from total contract sales. Worksheets supporting the calculation of
exempt contract income must be maintained by the service provider.
Calculation: Contract sales minus Participant Wages minus Raw Materials =
Exempt Contract Income
Note:
If non-consumer employees work on industrial contracts, the portion of the
contract income attributable to these employees, their wages and the raw
materials they use cannot be included in the exempt contract income
calculation. Additionally, any of the resources above that are not attributable
to industrial contracts (such as janitorial services for your agency) cannot be
used in the exempt contract income calculation.