- Prepare a step-down analysis by completing all tabs in the attached template:
- Exhibit A: Step-down with Training and Education Treated as a Service Center
Exhibit B: Step-down Computations (For Exhibit A)
HARBORCITY CHILDREN' SCENTER INCOME STATEMENT For the Year Ended Dscember 31, 1997 Revenue from patient fees Other reventues 1,381,800 20,000 $1,401,800 Total revenue... 1505: Program services Recordkeeping Training and education General and administrative 940,000 40,000 100,000 368,000 51,448,000 (46,200) Total expenses Surplus (deficit) EXHIBIT 2 Costs and Client Visits for 1997, by Department Client Expenses Visits SalariestOthe Total 5,000 10,000 Homemaker Service Family Planning Counse Parents' Advocacy Mental Health Alcohol Rehabilitation. Community Outreach Referral and Placement 80,000 S 32,000 S 112,000 60,000 64,000 24,000 32,000 32,000 40,000 40,000 80,000 184,000 132,000 92,000 T60,000 60,000 120,000 940,000 160,000 144,000 40,000 100,000 24,000 40,000 20,000 120,000 108,000 60,000 128,000 20,000 80,000 4,000 2,500 6,400 32,900 Subtotal 616,000 324,000 Administration Rent Utilities Training and Education Cleaning 8,000 144,000 40,000 36,000 24,000 152,000 64,000 28,000 2,000 Total 860,000 588,000 $1.448,000 32,900 Number of patient visits Average cost per visit Clien, visits rounded ,o nearest 100, capenses rounded to nearest $1,000. Tinelades finge beteEts. T&E Department Space Usaget Homemaker Service 1,000 1,000 400 Parents' Advocacy Mental Health Alcohol Rehabilitation Community Outreach Referral and Placement . Administration Recordkeeping Training and Education (T&E) 300 500 200 Total 10,000 4,000 In square feet, rounded to earest 100 In hours per year, rovndcd to nearest 100. HARBOR CITY CHILDREN'S CENTER Exhibit A: Stepdown with Training and Education Treated as a Service Center STEPDOWN ANALYSIS REVISED Total ORIGINA Total Directacyhab Directilities & Costs Reassign ()Reassign (2Costs Cleaning (3) Admin. (4 Number Cost per Visit Parents Alcohol Rent Record Training andj of 5)Education (6) Full Cost Visits Rent, Utilities, Cleanin Administration Record Ke and Education Homemaker Service Family Planni Counseli Parents Advo Mental Health Alcohol Rehabilitation Community Outreach 18,000 18,000 36,000 13,333 13,333 13,333 13,333 80,000) 13,333 Referral and Placement TOTAL (1) Only salaries reassigned. Other expenses assumed to be dept. related S108.000/3S36,000 x 2-$72.000 (2) $96,00x05 $48,000532,000 $80.000 to be reassigned $80,0006 $13,333 per department. Other costs not reassigned HARBOR CITY CHILDREN'S CENTER Exhibit B: Stepdown Computations (Exhibit A) Rent, Utilities and Cleani Administration Record K Training & Education Alloc. Base S AllocationAlloc. Bse SAllocation Alloc. Base SAllocationAlloc. Base SAllocation Service Cente Rent, Utilities, Cleanis Administration Record Keeping Training and Education Mission Centers Homemaker Service Family Planning Parents Advo Mental Health Alcohol Rehabilitation Community Outreach Referral and Placement TOTALS
