Minnesota Minnesota

CFSS Cost Reporting Tool Instruction Manual

CFSS Cost Reporting Tool Instruction Manual

Client programming and support costs

Page posted: 8/27/24

This section of the cost report collects information about costs and allocations related to programming and support for people who receive services, including:

  • · Costs of supplies and equipment (e.g., items approved in a person’s support plan, fidget toys, paper towels for activity clean up, Ensure nutritional supplements for people younger than age 65).
  • · Costs to access community services (i.e., costs for people who receive services to participate in community events or activities [e.g., admission tickets]).
  • · Costs for staff participation (i.e., costs for a provider’s staff to attend community events or activities with people who receive services [e.g., admission tickets]).

    • The cost report preparer should be able to attribute costs on this section to individual people receiving services or to groups of identifiable people receiving services.

    Do not include costs on this section if they are general to a program or facility and cannot be connected directly to providing services to people. The cost report preparer should report supplies and equipment that are more general to a program or facility on the general and administrative costs and cost allocation section.

    Category

    Instructions

    Amount

    Provide the total actual costs incurred during the reporting period for each listed client programming and support expense category.

    Note: On this section, only include mileage reimbursements that are considered in-program transportation. In-program transportation, when part of service delivery, can be reimbursed as of February 2024. Therefore, the cost report preparer should not include transportation costs in cost reporting until the 2025 reporting year.

    Allocations

    For each reported expense category, provide the percentage attributed to each cost category, based on the allocation methodology determined to be appropriate for this section.

    This section does not include administration cost categories. This is because all costs reported on this section are for the provision of services and are therefore direct care costs.

    Total allocation

    The CFSS service allocations and other allocation percentages automatically calculate. These allocation percentages should equal 100%.

    Other client program and support costs

    Describe the expenses categorized as other client program and support costs. Include enough detail so a person unfamiliar with the organization can understand these costs.

    Cost allocation methodology

    Describe the methodology the organization used to allocate costs for this section. Include enough detail so a person unfamiliar with the organization can understand the allocation procedure used.

    For information about how to allocate costs, refer to the general guidance about cost allocation methodologies section.

    Next step

    Next, review general and administrative costs and cost allocation.

    Report this page