psychiatric r ehabilitation public finance 101
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Psychiatric Rehabilitation Public Finance 101
Presentation to:The New Jersey Psychiatric Rehabilitation Annual ConferenceNovember 21, 2013, Pines Manor, Edison, NJ
By Tom Pyle MBA, MS, CPRP
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Budgetting
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Budgetting
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Budgetting
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Budgetting
1. Mental Health Association Essex County Audit Report
(Agency Financials)
2. Community Mental Health Block Grant(System and programs description)
3. NJ State Budget(State specific funding for DMHAS, others)
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Today’s Objectives
1. Determine info sourcesForm 990s, Block Grant Apps, Gov’s
Budget...
2. Differentiate info typesRevenues, expenses, assets, liabilities
3. Inspect particular info“Line items”, funding for programs
4. Evaluate overall info
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The Question...
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The Answer...
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The Problem (Kaplan & Porter, 2011)
“…almost complete lack of understanding of how much it
costs to deliver patient care, much less how those costs compare with
the outcomes achieved.”
Robert Kaplan & Michael Porter
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The Goal?
Access? Availability? Equity? Cost containment?
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The Goal?
Access? Availability? Equity? Cost containment?
VALUE for the Consumer
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What Is Value? (Oxford English Dictionary)
The regard that something is held to deserve; the importance, worth, or usefulness of something: your support is of great value
the material or monetary worth of something...
... compared to its price.
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Value: A Calculation (Porter,
2010)
Value = ❑❑
𝑂𝑢𝑡𝑐𝑜𝑚𝑒𝑠𝐶𝑜𝑠𝑡𝑠
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Presentation Outline
1. IntroBalance SheetIncome Statement
2. Agency
3. Block Grant
4. Governor’s Budget
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Intro: Balance Sheet
What I Have = What I Own
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Balance Sheet
What I Have = What I Own What I Have = What I Own + What I
Owe
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Balance Sheet
What I Have = What I Own What I Have = What I Own + What I
Owe Assets = Equity +
Liabilities
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Balance Sheet
What I Have = What I Own What I Have = What I Own + What I
Owe Assets = Liabilities +
Equity
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Balance Sheet
What I Have = What I Own What I Have = What I Own + What I
Owe Assets = Liabilities +
Equity
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Balance Sheet
What I Have = What I Own What I Have = What I Own + What I
Owe Assets = Liabilities +
Equity
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Intro: Income Statement
Revenues – Expenses = Profit
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Income Statement
Revenues – Expenses = Profit (or, Surplus)
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Agency
Balance Sheet
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Agency
Balance Sheet
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Agency
Income Statement
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Sidebar: Form 990
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Sidebar: Form 990
“501(c)3”
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Form 990
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Let’s Take A Closer Look...
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Block Grants
To states for behavioral health issues1) Substance Abuse, 2) Mental Health
http://www.samhsa.gov/grants/blockgrant/
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Block Grants
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NJ Mental Health Planning Council
http://www.state.nj.us/humanservices/dmhs/boards/planning_council.html
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Bi Yearly Application Process
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…Which Produces This Document…
http://www.state.nj.us/humanservices/divisions/dmhas/Final%202012-2013%20Joint%20Block%20Grant%20Application.pdf
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…Found on the DMHAS site…
http://www.state.nj.us/humanservices/divisions/dmhas/
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A Look At The Application...
http://www.state.nj.us/humanservices/divisions/dmhas/Final%202012-2013%20Joint%20Block%20Grant%20Application.pdf
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Let’s Take A Closer Look...
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NJ State Budget
http://www.nj.gov/treasury/omb/
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…Which leads to…
http://www.nj.gov/treasury/omb/publications/14budget/index.shtml#budget
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…Which leads to…
http://www.nj.gov/treasury/omb/publications/14budget/pdf/FY14BudgetBook.pdf
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Revs & Exps
Expenditures
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Let’s Take A Closer Look...
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What Have We Learned?
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What To Do?
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References
Kaplan, Robert S., & Porter, Michael E. (2011). How to solve the cost crisis in health care. Harvard Business Review, 89(9), 46-64.
Mental Health Association of Essex County, Inc. (2012). Form 990: Return of organization exempt from income tax. Montclair, NJ: Mental Health Association of Essex County, NJ.
Mental Health Association of Essex County, Inc. (2013). Financial statements and supplementary information: June 30, 2012 and 2011. Montclair, NJ: Mental Health Association of Essex County, Inc.
New Jersey Department of Human Services. (2013). Combined 2014-15 Substance Abuse Prevention and Treatment Block Grant and Community Mental Health Services Block Grant Application. Trenton, NJ: New Jersey Department of Human Services.
Pyle, Thomas H. (2012). Value: A better measure for health care and mental health services. Unpublished paper.
State of New Jersey. (2013). The Governor's FY 2014 budget. Trenton, NJ: New Jersey Department of the Treasury, Office of Management and Budget,.
Also: Slides available at www.psychodyssey.net.
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