Department of Drug and Alcohol Programs FISCAL MANUAL

Department of Drug and Alcohol Programs FISCAL MANUAL

July 1, 2015 ? June 30, 2020

Effective 7-1-2015

FISCAL MANUAL TABLE OF CONTENTS

Part One:....................................................... Purpose and Use of the Manual

Part Two: ........................................................................ General Information

Acronyms ......................................................................................................2.01 General Definitions .......................................................................................2.02 Activity Definitions ......................................................................................2.03

Part Three: .............................................................. SCA Fiscal Management

Budget Development ....................................................................................3.01 Budget Revisions ..........................................................................................3.02 County Match................................................................................................3.03 Fund Balances/Deficits .................................................................................3.04 Invoicing .......................................................................................................3.05 Encumbering and Expenditure Guidelines ...................................................3.06 Fixed Asset Management Guidelines ...........................................................3.07 Cost Allocation .............................................................................................3.08 Supplantation ................................................................................................3.09

Part Four: ........................................................... Revenues and Expenditures

Classification of Major and Minor Objects ..................................................4.01 Major Object 100 ? Personnel Services........................................................4.02 Major Object 300 ? Operating Expenses ......................................................4.03 Major Object 400 ? Fixed Assets..................................................................4.04 Provider Revenue and Income ......................................................................4.05 SCA Revenue and Income ............................................................................4.06

Part Five: ............................................................ Funds Use and Allowability

State Funds....................................................................................................5.01 SAPTBG ......................................................................................................5.02 Pregnant Women and Women with Children (PWWWC) ...........................5.03 Human Immunodeficiency Virus (HIV) .......................................................5.04 SAPTBG Prohibitions/Restrictions ..............................................................5.05 Student Assistance Program (SAP) Funds....................................................5.06 Drug and Alcohol Treatment Services Fund ................................................5.07 Compulsive and Problem Gambling Treatment Fund (CPGTF) ..................5.08 Other DDAP Funding ...................................................................................5.09 Behavioral Health Special Initiative (BHSI) Funds......................................5.10 Act 152 Funds ...............................................................................................5.11

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Part Six: ..............................................................................................Reserved

Part Seven: .................................Liability for Addiction Treatment Services

General Provisions ........................................................................................7.01 Exempt Services............................................................................................7.02 Determination of Liability ........................................................................... 7.03 Cost Sharing Assistance for Clients with Insurance .....................................7.04 Reduction or Elimination of Liability...........................................................7.05 Collection and Write-Off of Past Due Accounts ..........................................7.06 Client Fee Schedules.....................................................................................7.07 Instructions for Use of Liability Tables and Forms ......................................7.08 Client Liability Tables ..................................................................................7.09

7.09-A1: Inpatient Residential Client Liability Table .................. Web Link 7.09-A2: IOP-Partial Client Liability Table ................................. Web Link 7.09-A3: Outpatient Drug-Free Client Liability Table ................. Web Link Client Liability Forms...................................................................................7.10 7.10-A1: Client Liability Determination Form ............................. Web Link 7.10-A2: Request for Liability Reduction or Elimination Form... Web Link

Part Eight: .................................................... Reporting and Record Keeping

Records and Retention ..................................................................................8.01 Fiscal Reporting ............................................................................................8.02

Part Nine:................................................................................................ Audits

Audit Coverage .............................................................................................9.01 Audit Source Documents ..............................................................................9.02 Types of Audits.............................................................................................9.03 Audit Reporting Package Required Components .........................................9.04 Submission of Audit Materials .....................................................................9.05 Audit Responsibilities ...................................................................................9.06 General Audit Provisions ..............................................................................9.07

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PART ONE: PURPOSE AND USE OF THE MANUAL

The Department of Drug and Alcohol Programs (DDAP) has developed this Fiscal Manual to provide Single County Authority (SCA) fiscal personnel with a central source of information to assist in fiscal operations and outline necessary requirements as set forth by the Commonwealth of Pennsylvania. This Manual also includes overview sections describing funding sources, the budget process and invoicing instructions, as well as reporting and record keeping requirements. Because all aspects of the SCA's agreement with DDAP are not included in the Fiscal Manual, it is not intended to be an all-inclusive resource guide. Unless DDAP instructions are specific to providers of services or otherwise prohibit application to service providers, SCAs may choose to adapt certain parts of the Manual to the provider level in accordance with the SCA's operational requirements.

The requirements, policies, procedures, and instructions in this Manual are official and are to be adhered to by the SCAs. If there are conflicts with other documents, the SCA Grant Agreement generally takes precedence over the Prevention, Treatment, Fiscal and Operations Manuals issued by DDAP. However, certain exceptions to the order of precedence may occur. For instance, travel rates for lodging, as set forth by the Commonwealth's Management Directive 230.10, Rev. 1/21/09 would take precedence over the Commonwealth Travel and Subsistence Rates, Rev. 4/12, incorporated into the SCA Grant Agreement.

Since no instruction system can anticipate every conceivable situation, the principles and procedures in this Manual shall be regarded as guidelines. Questions from SCAs regarding applicability of specific parts of this Manual may be directed to their respective Program Representative (Project Officer).

Any additions or updates to the Fiscal Manual will be sent through Policy Bulletin or Management Directive to the SCA Administrator, as well as the fiscal contact assigned by the SCA and provided to DDAP. In addition, it may be necessary to issue temporary instructions, which will take precedence over material in this Manual. When this is done, the temporary instructions will clearly state the exception and include an expiration date.

Fiscal Manual

July 2015

1.01.1

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