Finance Committee August 1, 2018

FY18 Performance - June Cash back up over $3M June 2018 Actuals June 2018 Budget June 2018 Budget Variance   Revenues Contributions 37,020.65 13,550.99 23,469.66 Grant Revenue-Development 0.00 210.88 (210.88) Grant Revenue 183,818.69 221,638.65 (37,819.96) Managed Care 16,660.16 12,000.00 4,660.16 Interest Income 677.36 714.97 (37.61) Division of Voc Rehab 20,513.12 14,981.80 5,531.32 DMH-Non-Medicaid (POS) 19,074.45 9,644.88 9,429.57 Medicaid Revenue-CCBHC PPS 1,203,423.11 1,496,950.15 (293,527.04) Revenue - Bridges, Peter & Paul 72,090.88 Other Revenue Categories (3,678.72) (1,740.84) (1,937.88) Total Revenues 1,549,599.70 1,840,042.36 (290,442.66) Expenditures Wages 1,031,669.34 1,082,614.38 50,945.04 Tax & Benefits Expense 203,650.11 255,365.60 51,715.49 Client Assistance 58,403.49 47,907.82 (10,495.67) Contractual Payments 4,610.99 10,567.52 5,956.53 Professional Fees 49,034.35 40,508.71 8,525.64 Expenses - Bridges, Peter & Paul 85,266.19 (85,266.19) Food & Beverages 9,877.21 9,333.80 (543.41) Travel Expense 64,533.73 50,932.68 (13,601.05) Other Expenditure Categories 153,208.65 167,206.75 13,998.10 Total Expenditures 1,660,254.06 1,664,437.26 21,234.48 Total Revenues Over (Under) Expenditures (110,654.36) 175,605.10 (269,208.18) Cash back up over $3M A/R down by over $1.4M due to collection of Non-Medicaid DMH claims Reduced Vacation Liability Accrual by $68K

7/1/2016 - 6/30/2017 Actuals (Prior Year) FY18 Performance YTD 7/1/2017 - 6/30/2018 Actuals 7/1/2017 - 6/30/2018 Budget 7/1/2017 - 6/30/2018 Budget Variance 7/1/2016 - 6/30/2017 Actuals (Prior Year) YTD FY18 vs. Prior Year   Revenues Contributions 597,839.78 585,812.81 12,026.97 547,303.03 9% Grant Revenue-Development 366,700.00 395,166.68 (28,466.68) 76,500.00 379% Grant Revenue 2,484,403.05 2,702,125.50 (217,722.45) 3,286,466.90 -24% Managed Care 148,117.56 112,398.00 35,719.56 0.00 Interest Income 18,248.63 12,481.33 5,767.30 12,290.92 48% Division of Voc Rehab 87,326.26 175,000.00 (87,673.74) 169,434.78 -48% DMH-Non-Medicaid (POS) 164,963.65 115,739.00 49,224.65 869,813.30 -81% Medicaid Revenue-CCBHC PPS 14,105,673.11 14,815,998.20 (710,325.09) 11,305,115.04 25% Revenue - Bridges, Peter & Paul 850,598.82 Other Revenue Categories 53,189.16 (15,875.86) 69,065.02 980,091.00 5% Total Revenues 18,877,060.02 19,749,444.48 (872,384.46) 17,247,014.97 Expenditures Wages 12,049,346.95 12,783,715.79 734,368.84 10,717,677.06 12% Tax & Benefits Expense 2,591,202.45 3,019,635.88 428,433.43 2,224,680.62 16% Client Assistance 617,863.12 579,495.54 (38,367.58) 553,566.78 Contractual Payments 65,974.28 117,710.56 51,736.28 85,966.47 -23% Professional Fees 474,648.02 483,218.40 8,570.38 429,116.65 11% Expenses - Bridges, Peter & Paul 987,246.04 (987,246.04) Food & Beverages 121,176.17 123,809.88 2,633.71 116,701.68 4% Travel Expense 528,796.71 601,657.59 72,860.88 506,392.89 Other Expenditure Categories 1,803,629.99 1,935,211.35 131,581.36 2,051,061.64 -12% Total Expenditures 19,239,883.73 19,644,454.99 404,571.26 16,685,163.79 Total Revenues Over (Under) Expenditures (362,823.71) 104,989.49 (467,813.20) 561,851.18

FY19 Budget

FY19 Budget Background Budget Preparations DMH Allocation Letter Non-DMH Allocation Revenue Expenses DMH Allocation Letter New PPS Rate $196 (for now) $1M Deficit Budget

FY19 Preliminary Budget-Revenue FY18 Budget FY18 Preliminary FY19 Preliminary Budget FY19 Budget Change from FY18 Budget FY19 Budget Change from FY18 Preliminary   Revenues Contributions 585,813 597,840 627,430 41,617 29,590 Grant Revenue-Development* 151,967 366,700 146,300 (5,667) (220,400) Grant Revenue** 2,714,625 2,484,403 2,358,783 (355,842) (125,620) Managed Care 112,398 148,118 35,720 Interest Income 12,481 18,249 18,253 5,772 4 Division of Voc Rehab 175,000 87,326 (87,674) DMH-Non-Medicaid (POS) 115,739 164,964 359,854 244,115 194,890 Medicaid Revenue-CCBHC PPS 15,666,597 14,956,063 16,563,192 896,595 1,607,129 Allowance for Uncollected Revenue (60,000) Prior Year Revenue 11,317 (1,241) (11,317) 1,241 T1 Housing-Medicaid Contra (467,854) 467,854 Medicare*** 220,000 198,179 60,000 (160,000) (138,179) Miscellaneous Revenue 177,020 192,118 167,677 (9,343) (24,441) Health Care Home-PMPM 577 (577) Rental Income 149,821 191,619 145,542 (4,279) (46,077) Total Revenues 20,032,778 18,877,061 20,622,475 589,697 1,745,414 Billable Visits-12 months 92,444 81,699 87,404 5,705 Rate 189.32 196.00 6.68 *Doesn't include Anonymous Grant **Doesn't include any unknown status proposals ***Changed classification to more accurately reflect correct payer

FY19 Preliminary Budget-Expenses FY18 Budget FY18 Preliminary FY19 Preliminary Budget FY19 Budget Change from FY18 Budget FY19 Budget Change from FY19 Preliminary   Expenditures Wages 12,794,509 12,049,347 13,000,179 205,670 950,832 Tax & Benefits Expense 3,021,342 2,591,202 3,083,841 62,499 492,639 Client Assistance 579,496 617,863 1,353,610 774,114 735,747 Contractual Payments 117,711 65,974 89,963 (27,748) 23,989 Depreciation Expense 309,490 284,095 266,095 (43,395) (18,000) Food & Beverages 123,810 121,176 121,278 (2,532) 102 Insurance 175,670 151,146 130,734 (44,936) (20,412) Interest & Fees 153,339 114,484 122,867 (30,472) 8,383 Miscellaneous Expense 66,039 145,533 139,230 73,191 (6,303) Occupancy Expense 300,289 346,231 413,584 113,295 67,353 Professional Fees 483,218 1,461,894 1,624,930 1,141,712 163,036 Reproduction & Printing 43,359 32,950 50,194 6,835 17,244 Supplies 133,630 99,915 111,491 (22,139) 11,576 Taxes 1,783 915 2,405 622 1,490 Communications 725,213 628,360 624,438 (100,775) (3,922) Travel Expense 601,658 528,797 521,323 (80,335) (7,474) Total Expenditures 19,630,556 19,239,882 21,656,162 2,025,606 2,416,280 Total Revenues Over (Under) Expenditures 402,222.00 (362,821.00) (1,033,687.00) (1,435,909.00) (670,866.00)

FY19 Budget – Solutions Meetings with DMH and Coalition Staff Technical Assistance with Mercer-Rate Increase 4 Large Federal Grants Possible in October Revenue Maximization Strategies Managed Care, Medicare, Commercial Payers, Mental Health Board Increase in Visits Efficiencies

FY19 Budget – Contingencies Hiring Pause: Short term solution until the rate is increased retroactively to July 1 There will be an immediate pause in hiring for any currently vacant positions IF we don’t get a new rate: If the currently vacant positions were not filled this year, the cost savings would be enough to balance the FY19 budget. IF we get a new rate: We will need to do projections with that rate and our allocation to ensure we will have enough for the year- looks likely, it will be close to our full allocation.

FY19 Budget New Rate-Revenue FY18 Preliminary FY19 Preliminary Budget FY19 Budget Change from FY18 Budget FY19 Budget Change from FY18 Preliminary   Revenues Contributions 585,813 597,840 627,430 41,617 29,590 Grant Revenue-Development* 151,967 366,700 146,300 (5,667) (220,400) Grant Revenue** 2,714,625 2,484,403 2,358,783 (355,842) (125,620) Managed Care 112,398 148,118 35,720 Interest Income 12,481 18,249 18,253 5,772 4 Division of Voc Rehab 175,000 87,326 (87,674) DMH-Non-Medicaid (POS) 115,739 164,964 359,854 244,115 194,890 Medicaid Revenue-CCBHC PPS 15,666,597 14,956,063 18,709,071 3,042,474 3,753,008 Allowance for Uncollected Revenue (60,000) Prior Year Revenue 11,317 (1,241) (11,317) 1,241 T1 Housing-Medicaid Contra (467,854) 467,854 Medicare*** 220,000 198,179 60,000 (160,000) (138,179) Miscellaneous Revenue 177,020 192,118 167,677 (9,343) (24,441) Health Care Home-PMPM 577 (577) Rental Income 149,821 191,619 145,542 (4,279) (46,077) Total Revenues 20,032,778 18,877,061 22,768,354 2,735,576 3,891,293 Billable Visits-12 months 92,444 81,699 (0) Rate 189.32 229.00 39.68 *Doesn't include Anonymous Grant **Doesn't include any unknown status proposals ***Changed classification to more accurately reflect correct payer

FY19 Budget New Rate-Expenses FY18 Preliminary FY19 Preliminary Budget FY19 Budget Change from FY18 Budget FY19 Budget Change from FY19 Preliminary   Expenditures Wages 12,794,509 12,049,347 13,000,179 205,670 950,832 Tax & Benefits Expense 3,021,342 2,591,202 3,083,841 62,499 492,639 Client Assistance 579,496 617,863 1,353,610 774,114 735,747 Contractual Payments 117,711 65,974 89,963 (27,748) 23,989 Depreciation Expense 309,490 284,095 266,095 (43,395) (18,000) Food & Beverages 123,810 121,176 121,278 (2,532) 102 Insurance 175,670 151,146 130,734 (44,936) (20,412) Interest & Fees 153,339 114,484 122,867 (30,472) 8,383 Miscellaneous Expense 66,039 145,533 139,230 73,191 (6,303) Occupancy Expense 300,289 346,231 413,584 113,295 67,353 Professional Fees 483,218 1,461,894 1,624,930 1,141,712 163,036 Reproduction & Printing 43,359 32,950 50,194 6,835 17,244 Supplies 133,630 99,915 111,491 (22,139) 11,576 Taxes 1,783 915 2,405 622 1,490 Communications 725,213 628,360 624,438 (100,775) (3,922) Travel Expense 601,658 528,797 521,323 (80,335) (7,474) Total Expenditures 19,630,556 19,239,882 21,656,162 2,025,606 2,416,280 Total Revenues Over (Under) Expenditures 402,222.00 (362,821.00) 1,112,192.00 (1,435,909.00) (670,866.00)