This resource provides a crosswalk of cost categories in the service tabs and their associated cost items, with examples. This crosswalk can be downloaded as a PDF file here.
| Crosswalk: Cost Items by Cost Category | |
|---|---|
| Cost Category | Cost Item |
| Direct Care Staff | Behavioral health professional wages - behavioral health (BH) professionals/consultant providing direct participant care (tab S1-BSS only) |
| Behavioral temporary/contractual staff providing direct care (tab S1-BSS only) | |
| DSP FTE/PTE Staff Wages - all billable DSP wages | |
| DSP temporary/contractual staff wages | |
| Nursing staff wages- nursing staff wages for nursing professional providing direct care (tab S5-NS only) | |
| Nursing temporary/contractual staff providing direct care (tab S5-NS only) | |
| Other Direct Care Staff | |
| Employment Related Expenses | Dues and subscriptions - professional or trade association dues, industry magazines/journals/book subscriptions, staff licenses and/or certificates (service-specific licenses and dues required for service delivery) |
| Employee health and wellness - gym memberships, wellness seminars, employee assistance programs, dependent care assistance | |
| Employee incentives - staff bonuses, gifts, tuition reimbursement | |
| Direct support bonuses - bonuses, gifts, tuition reimbursement for direct support employees only | |
| Employee events unrelated to client care - staff picnics, staff meals, and entertainment | |
| Employee insurance - disability insurance, life insurance, health insurance | |
| Direct support insurance - disability insurance, life insurance, health insurance provided for direct support employees | |
| Employee overtime - overtime portion of overtime wages for all non-direct support employees | |
| Direct support overtime - overtime (premium) portion of overtime wages for all direct support employees | |
| Direct support retirement plans - all retirement benefits for direct support employees | |
| Employee retirement plans – 401(k), 403(b), IRA, Roth IRA, pension plan | |
| Paid time off – vacation pay, sick time, unused leave reimbursement | |
| Payroll taxes – worker’s compensation insurance, retirement contributions, FICA, FUTA, SUI | |
| Direct support payroll taxes - portion of worker's compensation, retirement contributions, and FICA, FUTA, SUI for direct support employees | |
| Pre-employment screening – criminal background check, motor vehicle record, credentials verification | |
| Professional fees - payroll tax professionals, payroll tax processing | |
| Recruiting (DSP) - advertisements, job fairs for DSP specific positions | |
| Direct support benefits - other - all other benefits provided to direct support employees | |
| Other ERE | |
| Facility | DSP wages unbillable - wages paid to direct care staff for time spent on facility activities (unbillable time) |
| Facility furniture - furnishing purchased/leased for participant use in the service location | |
| Facility staff wages - security staff, facilities maintenance staff, facility manager, and janitorial staff - wages for staff at the service location | |
| Residential supplies - groceries (residential facilities) | |
| Service facility/property costs - rent/mortgage loan, home equity line of credit, mortgage/loan interest, improvement loans, property depreciation (including for community-based services that have office-based support needs) | |
| Taxes and insurance – real estate taxes, building permits, property insurance, renters’ insurance, real property depreciation. | |
| Technology/IT - IT expenses directly to support participants (e.g., remote monitoring, smart home technology, computers specifically for program participants) | |
| Upkeep and repair - janitorial/fire/safety/security contracts, housekeeping supplies, equipment rental | |
| Utilities (service location) - electricity, gas, water, sewage, internet, business cell phones, cable, telephone, and trash pickup fees | |
| Other Facility | |
| Program Support (items directly related to the provision of the service) | Bad Debt (client related) - unrecouped client expenses (i.e., clothing, personal care, housing costs) |
| Client expenses - medical supplies and equipment, medical copays/premiums, client clothing, client housekeeping | |
| Contracted services - wages paid to contracted staff | |
| DSP wages unbillable - direct care staff wages for documentation time and other unbillable activities (unbillable time) | |
| Employee uniforms - employer provided uniforms, boots, hats | |
| Equipment - purchase/lease of tools, small appliances/furnacing | |
| Direct support PPE - Personal protective equipment for direct support staff | |
| Food - participant snacks/food related to specific services | |
| Program expenses - program activity, client activities and outings, client classes, client recreation | |
| Program support wages - behavioral health professional/consultant, director/manager of activities, nurse/nursing consultant, program supports staff/consultant, residential counselor | |
| Direct support supervisor wages - wages for supervisors providing direct support oversight | |
| Program supports facility/property costs - (participant-service related) office rent/mortgage loan, line of credit, mortgage/loan interest, improvement loans, property depreciation for community-based services that have office-based support needs | |
| Quality assurance activities - wages for staff providing quality oversight of service delivery | |
| Technology/IT - IT expenses directly to support participants (e.g., program staff computers w/case management software) | |
| Other Program Supports | |
| Training | Continued education (DSP) - DSP/Program Staff CEU's, certification classes |
| DSP wages unbillable - wages paid to DSP staff while in training (unbillable time) | |
| DSP/program staff seminars/conferences - registration fees, conference costs for DSP/Program staff (non-admin) | |
| DSP/program staff training travel - airfare, public transportation, hotel expenses for DSP/program staff to attend training | |
| Training supplies - contracted training costs, training materials, cost of printing certificates, staff wages that assist with training documentation (e.g., tracking attendance, filing of certificates) | |
| Direct support training supples - materials and contracted trainer costs related to direct support employee training | |
| Direct support training staff costs - wages paid to staff conducting training for direct support employees | |
| Training staff costs - wages and expenditures paid to staff conducting the training | |
| Other Training | |
| Transportation | DSP wages unbillable - wages paid to direct care staff for unbillable time on transportation tasks |
| Participant transportation - public transportation costs | |
| Direct support staff transportation expenses - mileage and/or travel reimbursement for direct support employees | |
| Staff transportation expenses - mileage and/or travel reimbursement | |
| Vehicle related expenses - vehicle maintenance and repair, tolls, fuel and oil, parking fees, automobile insurance, registration fees, rental lease payments, vehicle depreciation. | |
| Transportation wages - fleet manager wages, van driver wages | |
| Other Transportation | |
| General and Administrative | Admin wages - salaries or wages for FTE/PTE/contracted staff who perform administrative duties (e.g., assist in and/or perform tasks such as answering phone calls, sorting mail and maintaining office supplies) |
| Admin facility expenses - administrative office rent/mortgage loan, line of credit, mortgage/loan interest, improvement loans, property depreciation | |
| Admin staff expenses - travel, meals and entertainment unrelated to client care, non-client related conference food and travel | |
| Advertising - non-DSP staff recruiting, agency advertising and promotional materials | |
| Bad debt (admin related) - unrecouped general business expenses | |
| Bank fees – interest paid on business loans, credit lines, and business credit cards | |
| Business insurance - general liability, professional liability, employment practices liability insurance (EPLI) | |
| Charitable contribution – monetized charitable donations to other organizations/agencies, fundraising and lobbying | |
| DSP wages unbillable - wages paid to direct care staff for unbillable time spent on general and administrative tasks (unbillable time) | |
| Dues and subscriptions - professional or trade association dues, industry magazines/journals/book subscriptions, staff licenses and/or certificates, membership dues and subscriptions (for staff not providing participant services) | |
| Management Wages - management and executive salaries - for staff that perform managerial or executive agency functions (e.g., management or supervision of staff, daily operations and activities, strategic planning, policy and decision-making, team management, and financial management) | |
| Office expenses and supplies - office furniture, cleaning products, pens, paper, notebooks, stationery, snacks and beverages, printer, printer ink, postage fees, or payments for printing services | |
| Other taxes and fees - not including payroll or real estate taxes | |
| Professional service fees – legal services, accounting services (CPAs, financial planning, investment managers), translation services, shredding services | |
| Technology/IT – hardware costs, mobile devices, industry-specific software, software licensing fees and updates, employee training | |
| Utilities (administrative) - electricity, gas, water, sewage, internet, business cell phones, cable, telephone, and trash pickup fees | |
| Other G&A | |