| 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 - items apply to all employees. | 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 |
| Employee events unrelated to client care - staff picnics, staff meals, and entertainment |
| Employee insurance - disability insurance, life insurance, health insurance |
| Employee overtime - overtime portion of overtime wages for all 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 |
| 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 |
| 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 |
| 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 |
| 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) |
| 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 |
| 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 |
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