Supplemental Handbook for Public Health
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2008 BARS Supplemental Handbook for Public Health |
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Introduction Under RCW 43.09.200, the State Auditor’s Office (SAO) has prescribed the use of a uniform chart of accounts and procedures for Category I and II governmental entities.
Under the SAO’s Budgeting Accounting and Reporting System (BARS) manual, Public Health is recorded as the expenditure category of 562.00 with the statement: “The department or agencies actually performing these services will use the detailed chart of accounts in the appropriate BARS support system available from ... the state agency responsible for the program”.
The Department of Health (DOH) is the central point to gather information for public health related programs. It is DOH’s desire to be able to consolidate information from all 35 health jurisdictions for preparation of accurate reports that will reflect statewide program activities and funding sources. DOH’s BARS Supplemental Handbook for Public Health is intended to provide guidelines to ensure uniform reporting on revenues according to sources and expenditures by type of broad service categories for public health activities. Chart of Accounts - Revenues
291.70 BEGINNING FUND BALANCE 292.70 308.00 310 TAXES 320 LICENSES AND PERMITS 321 Business Licenses and Permits 322 Non-Business Licenses and Permits 330 INTERGOVERNMENTAL REVENUE 331 Direct Federal Grants 332 Federal Entitlement, Impact Payments, & In-Lieu Taxes 333 Indirect Federal Grants 334 State Grants 335 State Shared Revenues 336 State Entitlements, Impact Payments, & In-Lieu Taxes 337 Interlocal Grants, Entitlements, Impact Payments, & In-Lieu Taxes 338 Intergovernmental Service Revenues 340 CHARGES FOR GOODS AND SERVICES 346 Mental and Physical Health 350 FINES AND PENALTIES 360 MISCELLANEOUS REVENUES 361 Interest and Other Earnings 362 Rents, Leases, and Concessions 365 Internal Service Fund Miscellaneous Revenues 366 Interfund/Interdepartmental Miscellaneous Revenues 367 Contributions and Donations from Private Sources 368 Special Assessments 369 Other Miscellaneous Revenues 370 PROPRIETARY/TRUST GAINS (LOSSES) AND OTHER INCOME (EXPENSES) 380 NON-REVENUES 390 OTHER FINANCING SOURCES 397
Transfers-In
The following revenue accounts are those most frequently used by local health jurisdictions. For additional information and detailed account listings, refer to the State Auditor’s BARS manual Part 1, Chapter 3. 291.70 Beginning Fund Balance 292.70 These accounts record the estimated and actual amounts of 308.00 fund balance at the beginning of the year; that is, the excess of fund assets over liabilities. 308.10 Reserved Fund Balance 308.80 Unreserved Fund Balance 310.00 Taxes 320.00 Licenses and Permits Charges for the issuance of licenses and permits. Licenses are required for selected trades, occupations, and other activities for regulatory purposes. These businesses and activities are selected because of health, safety, or security hazards which might arise in the absence of regulation. Licenses may be accompanied by inspection of the premises by city, county, or state departments. Inspection may be repeated upon renewal of the license. License fees are usually designed to cover the cost of administration, inspection and continuing services in connection with regulation. If inspection charges are assessed separately, they should be coded as 342.40. Permits are issued to aid regulation of new business activities. Some represent public control over private activity while other permits regulate private use of public property. Issuance of permits protects the property from dangerous or unauthorized use. 321.00 Business Licenses and Permits Proceeds from the issuance of licenses and permits to businesses and occupations that must be licensed before doing business within a governmental unit. 321.20 Health 322.00 Non-Business Licenses and Permits 322.10 Buildings, Structures and Equipment Example: Septic Tank Permits 330.00 Intergovernmental Revenue Grants, entitlements, shared revenues and payments for goods and services provided by one government to another. 331.00.00 Direct Federal Grants Cash or other assets furnished by the federal government to local governments under contractual arrangements that provide aid to local governments. Programs provided by the federal government are classified into 15 types of assistance: eight nonfinancial and seven financial types of assistance. The seven types of financial assistance that are available to state and local governments are: formula grants; project grants; direct payments; direct loans; guaranteed/insured loans; insurance; sale, exchange, or donation of property and goods. Most federal financial assistance is in the form of cash awards, but there are programs that do not involve cash transactions (e.g. vaccine supplied). Direct federal grants are distinguished from indirect grants by the fact that direct grants are received from a federal department or agency without passing through an intermediary state or local government or other nonfederal agency. 332.00.00 Federal Entitlements, Impact Payments, and In-Lieu Taxes Cash furnished by the federal government to local governments based on a distribution formula. Entitlements are distributed per capita or based on some eligibility requirements. 333.00.00 Indirect Federal Grants Indirect federal grants are distinguished from direct grants by the fact that they are passed through one or more intermediary governments or nonfederal agencies before reaching the local government. 334.00.00 State Grants Cash or other assets furnished by the state government to local governments directly or indirectly, through another local government, under contractual arrangements that provide aid or reimburse the local government. Code state grants by the state agency which provides the grant using the element, subelement and unit fields. Do not confuse state grants with grants received from the state but originating with the federal government; when the state is acting as an agent of the federal government, the grants should be classified as indirect federal grants, account 333. Be careful to segregate federal indirect moneys from state matching grants, which may be paid on the same state remittance. The coding applies whether such arrangements are called awards, grants, block grants, subsidies, programs, cost reimbursement, contracts, or agreements. STATE AGENCIES (examples of other state agencies who may pass money to LHJ’s): 334.03.1X Department of Ecology 334.03.5X Traffic Safety Commission 334.04.2X Department of Community, Trade and Economic Development (DCTED) 334.04.6X Department of Social and Health Services (DSHS) See BARS Manual (1.1.3) for a complete list of state agencies. 335.00.00 State Shared Revenues Moneys which represent the local government’s portion of a revenue levied and collected by the state. 336.00.00 State Entitlements, Impact Payments, and In-Lieu Taxes Moneys furnished by the state government to local governments based on a distribution formula, either per capita or according to some eligibility criteria, such as local taxing efforts, qualifying employees, or clients served. 336.04.23 I 695 Replacement Funds - Public Health State distributed financial assistance for the purpose of public health. Replaces revenue code 335.00.82, the excise tax revenues lost as the result of the Legislature's elimination of the Motor Vehicle Excise Tax in response to the passage of I 695. 337.00.00 Interlocal Grants, Entitlements, Impact Payments, and In-Lieu Taxes Cash or other assets furnished by one unit of local government to another unit of local government, other than for services rendered or goods provided. 338.00 Intergovernmental Service Revenues To record the revenue derived by one unit of government for performing a service that is the statutory responsibility of another unit of government. Shared costs of providing services are included within these accounts. These accounts will appear on the books of the governmental unit that actually performs the work. The payment may be based on actual costs or a fixed fee. 338.62 Public Health 338.64 Mental Health 338.66 Substance Abuse 338.68 Developmental Disabilities Also may use the last 2 digits to delineate between County general health pool contributions and special purposecontributions (e.g. 338.62.01, 338.62.02, etc.)
Also use account 338.00 to code federal funds received as
fee for service. To aid proper classification when compiling and comparing data
statewide, include 338.97.78 Medicaid Title XIX (Fee for Service) 338.97.74 Medicare-Supplemental Medical Insurance (Fee for Service) 338.92.68 Perinatal Hep B (Fixed Fee) 338.84.18 ITEIP, CICC, IDEA Part H (Fixed Fee) 340.00 Charges for Goods and Services 346.00 Mental and Physical Health 346.10 Hospital, Assisted Living, and Convalescent Center 346.20 Public Health Clinic Include daily and ancillary services. Do not include grants or other governmental revenues. 346.30 Substance Abuse Services Payments made by or on behalf of recipients of services. Do not include grants or other governmental revenues. 346.40 Mental Health Services 346.50 Environmental Health Services Include environmental lab fees, inspection fees, water system plan check fees, etc. Do not include fees or charges for licenses or permits such as sewage and design permits, food handler cards and licenses for sewage system designers, installers and pumpers. 346.60 Developmental Disabilities Services Payments made by or on behalf of recipients of services. Do not include grants or other governmental revenues. 346.70 Other Public Health Fees Including Vital Statistics 346.80 Coroners’ Fees 346.90 Miscellaneous Services 349.00 Interfund/Interdepartmental Sales and Services Include sales and charges for services by one department or fund to another department or fund of the same government. 349.39 Other Environmental Services 349.62 Public Health Clinic Services 349.64 Mental Health Services 349.66 Substance Abuse Services 349.68 Developmental Disabilities Services 349.69 Other Health Services 350.00 Fines and Penalties 360.00 Miscellaneous Revenues Derived from sources not otherwise provided for in accounts 310 to 359. 361.00 Interest and Other Earnings Interest earned on investments, contracts, notes, loans, accounts receivable, etc. (net of investment fee). 367.00 Contributions and Donations from Private Sources Include gifts, pledges, grants, and bequests from private sources. 368.00 Special Assessments An assessment levied by a local government to support a particular operation. 369.00 Other Miscellaneous Revenues From other sources not otherwise included in accounts 361.00 through 368.00 369.81 Cashier’s Overages or Shortages 369.90 Other Miscellaneous Revenue (including NSF fees) 370.00 Proprietary/Trust Gains (Losses) and Other Income (Expenses) These accounts are provided for the segregation of special transactions that affect the net income of enterprise, internal service, and fiduciary funds. 380.00 Nonrevenues Receipts which do not meet revenue criteria (e.g. capital contributions, etc). 390.00 Other Financing Sources 397.00 Transfers-In Include the regular, recurring transfers previously classified as contributions from active funds.
Revenue Codes for Indirect Federal Grants Administered by DOH All BARS revenue codes for federal grants use abbreviated versions of the numbers assigned by the federal government in the Catalog of Federal Domestic Assistance (CFDA). The CFDA codes are in two parts, the first two digits identify the federal agency where the funding originates, and the last three identify the grant program itself. Refer to BARS Manual (Part 1, Chapter 3) for more details. Grants from all federal agencies except DHHS will be coded using the first three digits of the number assigned that program in the CFDA. For grants that DOH administers, the last digit of the CFDA number is the seventh digit number in the BARS code. CFDA BARS 10.557 Special Supplemental Nutrition Program-WIC 333.10.57 10.572 WIC Farmers Market Nutrition Program 333.10.52 10.561 Food Stamp Nutrition Education 333.10.51 Grants from the federal DHHS will be coded using the last three digits of the CFDA number preceded by a “9”. The catalog number of all DHHS grants begins with 93. Since there are numerous DHHS grants to distinguish and since the BARS is limited to 7 digits, the 93 is substituted by the number 9. CFDA BARS 93.110 Maternal & Child Health Federal Consolidated Programs 333.91.10 93.116 Project Grants for Tuberculosis Control Programs 333.91.16 93.127 Emergency Medical Services for Children 333.91.27 93.136 Injury Prevention Programs 333.91.36 93.184 Disabilities Prevention 333.91.84 93.217 Family Planning-- Services 333.92.17 93.268 Immunization Grants 333.92.68 93.283 CDC Investigation & Technical Assistance 333.92.83 93.889 PHEPR Hospital Preparation 333.98.89 93.575 Child Care & Development Block Grant 333.95.75 93.576 Refugee & Entrant Assistance (formerly Refugee Health) 333.95.76 93.778 Medical Assistance Program (Medicaid) 333.97.78 93.917 HIV Care Formula Grants 333.99.17 93.919 Breast & Cervical Cancer Early Detection Program 333.99.19 93.940 HIV Prevention Activities - Health Department Based 333.99.40 93.944 HIV/AIDS Surveillance 333.99.44 93.945 CDC Cardiovascular Health Program 333.99.45 93.977 Preventive Health Services - STD Control Grants 333.99.77 93.991 Preventive Health & Health Services Block Grant 333.99.91
93.994 Maternal & Child Health Services
Block Grant
333.99.94 Revenue Codes for Indirect Federal Grants Miscellaneous Grants The following CFDA numbers represent other grants which would be coded as the BARS number if received by the Local Health Jurisdictions through DOH. This list represents grants received by DOH. They may not be available for allocation through subgrants. CFDA BARS 66.419 Water Pollution Control 333.66.49 66.432 State Public Water System Supervision 333.66.42 66.468 Capitalization Grants for Drinking Water (SRF) 333.66.48 66.472 Beach Monitoring & Notification Program Implementation 333.66.47 93.130 Primary Care Services 333.91.30 93.161 Health Program for Toxic Substances/Disease Registry 333.91.61 93.197 Childhood Lead Poisoning Prevention Projects 333.91.97 93.235 Abstinence Education 333.92.35 93.777 State Survey & Certification of Health Care Providers 333.97.77 93.913 Grants to States for Operation of Offices of Rural Health 333.99.13 93.988 Diabetes Control Programs 333.99.88 The following CFDA numbers represent other indirect federal grants the Local Health Jurisdictions may be receiving through other State agencies. This list does not include Federal Fee for Service contracts. The last digit is left to the discretion of the Local Health Jurisdiction unless it is a grant provided by DHHS. CFDA BARS 93.556 Family Preservation & Support Services 333.95.56 93.959 Block Grant, Prevention and Treatment of Substance Abuse 333.99.59 Revenue Codes for Direct Federal Grants Direct federal grants are coded in the same manner as the federal indirect with one significant difference. The initial three numbers are 331, with the final "1" indicating that the funding was received directly from the awarding federal agency without passing through another government. Revenue Codes for DOH State Grants Code state grants by the state agency that provides the grant, using the element, subelement, and unit fields. Do not confuse state grants with grants received from the state but originating with the federal government. When the state is acting as an agent of the federal government, the grants should be classified as indirect federal grants. Grants from all state agencies will be coded using the three-digit code listed in the BARS Manual Part 1, Chapter 3. 334.04.9 DEPARTMENT OF HEALTH .91 General Fund State (GF-S) .92 LCDF .93 Provisoed GF-S .94 Provisoed HSA .95 State/Federal Matching Funds .96 Interagency State Funds .97 State Settlement Funds - Tobacco .98 Private/Local (Appropriation 500; Drinking Water-Klickitat)
.99 Public Health Funding - SSB5930 Revenue Account Definitions for State DOH Grants334.04.91 General Fund State (GF-S) This is general fund money that DOH allocates to the local health jurisdictions for specified activities. General Fund State must be spent according to the state fiscal year it is allocated in and cannot be carried over from the first fiscal year to the second. The funds must be spent for the specific activity and any unspent funds will revert back to the State General Fund. 334.04.92 Local Capacity Development Funds Formerly known as Urgent Needs, Local Capacity Development Fund (LCDF) money is allocated to each local health jurisdiction on a per capita and base funding formula basis. 334.04.93 Provisoed GF-S This is general fund money that DOH allocates to the local health jurisdictions but is mandated in statute for a restrictive purpose or to perform a certain activity. 334.04.94 Provisoed HSA
Health Services Account (HSA)
is money allocated to local health jurisdictions for a certain activity or
restricted purpose 334.04.95 State/Federal Matching Funds Funds (GF-S or HSA) which are allocated to local health jurisdictions as required cash match for a federal grant. This funding must be treated the same way federal money is since it is considered “matching” federal funds. 334.04.96 Interagency State Funds Funds allocated to local health jurisdictions by Department of Health in an agreement with another State agency for a specific service or activity as a joint effort. 334.04.97 State Settlement Funds - Tobacco State funds dedicated to funding the implementation of tobacco prevention and control activities within the state. 334.04.98 Private/Local Funds received from local non-governmental sources, or private foundation grants and gifts. 334.04.99 Public Health Funding - SSB 5930
Funding for enhancement of
core public health services delivery and performance, particularly those
services related to communicable and chronic disease. Chart of Accounts - Expenditure
Summary of Expenditure Accounts562.00 Public Health
291.80 ENDING FUND BALANCE 292.80 508.00 562.1_ PUBLIC HEALTH ADMINISTRATION/POLICY DEVELOPMENT 562.21 CHILD DEATH REVIEW 562.22 MATERNAL/INFANT/CHILD/ADOLESCENT HEALTH 562.24 ORAL HEALTH 562.25 CHILDREN WITH SPECIAL HEALTH CARE NEEDS 562.26 FAMILY PLANNING-NON TITLE X 562.27 FAMILY PLANNING-TITLE X 562.28 WOMEN, INFANT, CHILDREN (WIC) 562.29 OTHER FAMILY & INDIVIDUAL HEALTH 562.32 IMMUNIZATION 562.33 SEXUALLY TRANSMITTED DISEASES 562.34 TUBERCULOSIS 562.35 HIV/AIDS 562.39 OTHER COMMUNICABLE DISEASES 562.41 CARDIOVASCULAR RISK REDUCTION 562.42 OBESITY 562.43 CANCER PREVENTION & CONTROL 562.44 TOBACCO PREVENTION & CONTROL 562.45 VIOLENCE & INJURY PREVENTION 562.49 OTHER NON-COMMUNICABLE DISEASES AND CHRONIC ILLNESSES 562.52 DRINKING WATER QUALITY 562.53 SOLID & HAZARDOUS WASTE 562.54 OSS & LAND DEVELOPMENT 562.55 VECTOR 562.56 FOOD 562.57 CHEMICAL & PHYSICAL 562.58 LIVING ENVIRONMENT 562.59 OTHER ENVIRONMENTAL HEALTH 562.60 ENVIRONMENTAL WATER QUALITY 562.71 VITAL RECORDS 562.72 LABORATORY 562.73 GENERAL HEALTH EDUCATION 562.74 SERVICES PERFORMED BY OTHER AGENCIES 562.78 PHARMACY 562.79 EPIDEMIOLOGY 562.8_ ASSESSMENT 562.88 BIOTERRORISM - SURVEILLANCE & CAPACITY 562.9_
MISCELLANEOUS Expenditure Account Definitions (Not unique to Public Health) The following accounts are used by all agencies in reporting expenditures: 291.80 Ending Fund Balance 292.80 To be used to indicate the estimated and actual amounts of fund 508.00 balance at the end of the year. It represents the excess of assets over liabilities. This account may be used in budget preparation if the law requires or permits the accumulation of moneys for future use. 508.10 Reserved Fund Balance 508.80 Unreserved Fund Balance *** The following expenditure accounts are to be used by Local Health Jurisdictions if they provide services in these areas. Supplemental Handbooks are available through the DSHS Finance Division Director’s Office, or from the State Auditor's Office website at www.sao.wa.gov/applications/lgfrs/ under BARS definitions, BARS Manual. BARS Supplemental Handbook for Aging & Adult Services (555.00) Programs administered through this Handbook include: Disease Prevention and Health Promotion Senior Nutrition Prevention of Elder Abuse BARS Supplemental Handbook for Mental Health (564.00) Programs administered through this Handbook include: RSN-County Department Program Administration Consultation, Education & Public Information Community Support Crisis Response Systems BARS Supplemental Handbook for Alcohol & Substance Abuse (566.00) Programs administered through this Handbook include: Prevention Community Information, Outreach & Referral Intervention & Interim Services Assessment & Treatment Services Support Services Shelter Services Detoxification & Sobering Services BARS Supplemental Handbook for Developmental Disabilities (568.00) Programs administered through this Handbook include: Early Intervention Services (ITEIP, Part H) County Interagency Coordinating Council (CICC) Child Development Services (Birth to Three)
Public Health Expenditure Account Definitions562.1 Administration/Policy Development Services for department wide administration, finance, planning, supervision, evaluation, policy-making decisions, training, other administrative services (e.g. Environmental Health Administration, Personal Health Administration). The 5th digit should be used at the discretion of the health jurisdiction to track activities separately according administrative functions. Family and Individual Health 562.21 Child Death Review Services/Activities related to the review of all unexpected deaths of children under the age of eighteen within the jurisdiction. Deaths due to prematurity are excepted unless the infant's family had a history of CPS involvement during the previous twelve months. 562.22 Maternal/Infant/Child/Adolescent Health/Children with Special Health Care Needs (also see 562.25) Services/activities related to the health of pregnant women, infants, children, and adolescents through age 19 including children with or at risk for special health/developmental needs. 562.24 Oral Health Services/activities relating to oral health/dental care activity for individuals or the community. 562.25 Children with Special Health Care Needs (also see 562.22) At the Local Health Jurisdiction’s discretion, this BARS code may be used to track CSHCN expenditures separately from the MICA Health (562.22). 562.26 Family Planning-Non Title X Services/activities for family planning and reproductive health issues. Does not include Title X funding. 562.27 Family Planning-Title X Services/activities relating to Title X funded family planning and reproductive health activities. (Includes Title X and 10% local funds for match). 562.28 Women, Infant, Children - WIC Services/activities for pregnant and breastfeeding women, infants, and children under age five who are at nutritional risk. 562.29 Other Family & Individual Health Services/activities for families and individuals that cannot be otherwise categorized. May include Adult Health, School Health, Home Health, Refugee Health, Migrant Health, Jail Health, Rural Health, Minority Health, etc. Programs should be set up for each unrelated activity within the expenditure Basic Account. Communicable Disease 562.32 Immunization Services/activities to administer and distribute vaccine for vaccine preventable diseases for individuals of all ages. 562.33 Sexually Transmitted Diseases Services/activities for the diagnosis, treatment, and control of sexually transmitted diseases. 562.34 Tuberculosis Services/activities for the diagnosis, treatment, and control of tuberculosis. 562.35 HIV/AIDS Services/activities for the education, surveillance, clinical care, intervention, community planning, and prevention of HIV/AIDS and persons infected with the virus. Regional lead agencies should report only those dollars expended for their jurisdiction. Money passed through to other agencies in their region will be reported as expenditures by those agencies. 562.39 Other Communicable Diseases Services/activities for the diagnosis, treatment, and control of communicable diseases that cannot be otherwise categorized. Non-communicable Disease 562.41 Cardiovascular Risk Reduction Services/activities to prevent cardiovascular (heart) disease. 562.42 Obesity Services/activities to address the threat of obesity in Washington state 562.43 Cancer Prevention and Control Services/activities related to the prevention and control of cancer (e.g. Breast & Cervical Health Program). 562.44 Tobacco Prevention & Control Services/activities to decrease access and use of tobacco by youth and adults. 562.45 Violence and Injury Prevention Services/activities to promote personal safety and decrease intentional and unintentional violence. 562.49 Other Non-Communicable Diseases and Chronic Illnesses Services/activities to promote prevention and control of non-communicable diseases and chronic illnesses not otherwise categorized. Environmental Health 562.52 Drinking Water Quality Services/activities related to the planning development |