Basic Cost Allocation Training Curriculum
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1 Basic Cost Allocation Training Curriculum Training Overview The goal of this session is to provide each participant with the basic concepts related to public assistance cost allocation plans, including regulatory requirements, the plan development and amendment processes, and how to use a cost allocation plan as a revenue enhancement tool. We will pay specific attention to the federal regulations (e.g., Uniform Guidance, 45 CFR , etc.) that guide states in submitting plans for approval and will discuss approaches to comply with these requirements. In addition, we will discuss some of the hot topics that are affecting states and their cost allocation plans in this current climate of budget shortfalls, constant reorganizations, and uncertainty over the future of healthcare. Training Prerequisites The only prerequisite is the desire to expand your knowledge of cost allocation plans! Please note that this class will be taught at the basic level, if you are looking for an Advanced Cost Allocation Class, we recommend you sign up for that course when it is offered. This class will be taught at a basic level and assume that many of the topics are new to participants, though we will address specific participant questions. Training Goals The primary goal of this training session is to provide state and local health and human services fiscal representatives with the critical components involved in operating a plan, as well as insight into opportunities to customize plans to their individual agencies. Also, training participants will be able to identify the resources and guidelines available for support when developing and amending plans. It is impossible to discuss public assistance cost allocation plans without also discussing the programs that they are associated with, so we will also be touching topics related to Medicaid, Title IV-E, SNAP, and other federal/state programs. Training Materials Each participant has been given training materials, including the following: Training Curriculum (outlined in the following pages); and Training Binder: Basic Cost Allocation Training. Certain materials referenced on the curriculum will be handed out during the session. Training Dates and Hours Trainings days will be May 22 24, 2018 in Oklahoma City, Oklahoma from 8AM 4 PM (local time) the first two days and 8AM 11:30 AM the final day. Meals The hotel is providing breakfast for those staying in the hotel. HSFo is providing lunch on Tuesday and Wednesday and snacks and beverages during the training sessions. If you have any questions regarding meals, please speak to an HSFo representative. Sign-In We have sign-in sheets for each morning and afternoon session (a total of 5 in all). If you are not requiring CPE credit, we will require that you sign in on the first day, in the morning only. If you do require CPE, 1
2 you must sign in for each session, a total of 5 times. We cannot grant credit without confirming that you were present for all sessions. Training Instructors The sessions will be conducted by Amy Ferraro, Cece Carsky-Bush, and Heather Caldwell from Public Consulting Group, Inc. Please see the Attachments Section of your Training Binder for information on our presenters expertise in preparing and reviewing cost allocation plans for health and human services agencies. 2
3 Training Outline Day 1 (Tuesday, May 22 nd ) Welcome and Introductions 8:00 8:30 Amy Ferraro ** Conversation: What Do You Want to Get Out of This Training?** What is a Cost Allocation Plan? What is a Public Assistance Cost Allocation Plan? CAP Structure and Basic Requirements Central Services Plans Indirect Cost Rates Benefitting Objectives Effective Dates Cost Allocation vs. Budgeting Federal Circulars Importance of Doing it Right How do Time Studies Interact with CAPs? Review Guide Regulatory Documents & Guidance 8:30 10:30 Amy Ferraro **What is a PACAP Quiz** 30 Minute Break Basic Cost Allocation Plan Structure Overview of Submission Requirements Overview of CAP Structure and Basic Requirements Organizational Charts Certifications Plan Narrative Financial Reports Backup & Audit Trails 11:00 12:00 Amy Ferraro **Review of an Actual CAP** 1 Hour and 10 Minute Lunch Break Overview of the Cost Determination Process Overview Direct Costs Indirect Costs Direct Costs vs. Indirect in PACAPs Using Federal Guidance in Cost Determination Process Group Exercise 1:10 2:15 Amy Ferraro 3
4 **Cost Determination Quiz** 15 Minute Break Allocation Methodologies What is an Allocation Method? Direct Allocations Full Time Equivalent (FTE) Head Counts Total Costs Client (Case) Counts and Eligibility Rates Usage Statistics Other Methodologies 2:30 4:00 Amy Ferraro **Case Study What Allocation Method is Best?** Join us at 6:00 PM CST at Bricktown Brewery 1 N Oklahoma Ave, Oklahoma City, OK It s a short walk.buy your own drinks and food, get to know the other trainees, and network with your colleagues. 4
5 Training Outline Day 2 (Wednesday May 23 rd ) Time & Effort Reporting Overview and Administration Time and Effort Reporting Overview Who Should be Time Studied? Methods of Administration Types of Time Studies Regular Reviews Common Pitfalls Cost Allocation Plan Documentation Visual Examples 8:00 9:45 Amy Ferraro **Time & Effort Reporting Overview Quiz** 30 Minute Break Time & Effort Reporting Developing and Maintaining Activities Specific Activities Common Activities Drafting Activity Descriptions Training Participants 10:15 12:00 Amy Ferraro **Time & Effort Reporting Activities Quiz** 1 Hour and 15 Minute Lunch Break **Group Exercise Time Study Development Exercise** 1:15 2:30 All 15 Minute Break Amending Cost Allocation Plans Amending Cost Allocation Plans Advance Planning Documents What to Submit Ability to Submit Prospective Amendments The Negotiation Process 2:45 4:00 Amy Ferraro **When to Amend Your Plan Quiz** 5
6 Training Outline Day 3 (Thursday, May 24 th ) Using a Cost Allocation Plan as a Revenue Enhancement Tool Guiding Principles Creating a Funding Hierarchy Ensuring Proper Identification of Costs and Activities Addressing Functions Supported by Multiple Funding Sources Common Pitfalls 8:00 9:15 Amy Ferraro **Group Exercise How to Fund Costs That Can be Funded by Multiple Programs** 15 Minute Break **Review of a CAP Narrative and Supporting Reports** 9:30 10:30 All Final Quiz 10:30 11:15 All Evaluations 11:15 11:30 All 6
Basic Cost Allocation Training Curriculum DRAFT
Basic Cost Allocation Training Curriculum Training Overview The goal of this session is to provide each participant with the basic concepts related to public assistance cost allocation plans, including
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