Preschool/School Supportive Health Services Program (SSHSP) Medicaid Cost

Preschool/School Supportive Health Services Program (SSHSP)  Medicaid Cost

Preschool/School Supportive Health Services Program (SSHSP) Medicaid Cost Report and Cost Settlement Training Fall 2016 Presentation to School Business Officials New York State Department of Health New York State Education Department Agenda NY SSHSP

NY SSHSP Overview NY SSHSP Cost Settlement Timeline NY SSHSP Services NY SSHSP Allowed Cost Cost Report Overview & Demonstration General and Statistical Annual Payroll Information

Direct Medical Service Materials, Supplies, and Equipment Annual Contract Cost Annual Tuition Cost Intergovernmental Agreements Supplemental Forms Transportation Summary and Certification Desk Review Cost Settlement Calculation SSHSP Policy Updates

www.pcghealth.com | 2016 NYSSHSP Cost Report Training NY SSHSP Overview - Background In New York State, Medicaid reimbursement is available for certain services provided to students with Individualized Education Programs (IEPs). This program is called the Preschool/School Supportive Health Services Program (SSHSP) and is administered by the New York State

Department of Health in conjunction with the State Education Department. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Medicaid provides reimbursement for medically necessary services that are provided by SSHSP billing providers (public school districts and counties) to Medicaid-eligible students with

IEPs as long as all Medicaid requirements are met. NY SSHSP Overview - Background School districts and counties participating in SSHSP are responsible for submitting interim fee-for-service claims to Medicaid throughout the year as services are provided. SSHSP providers receive interim payments based on a fee schedule.

School districts which employ direct medical clinicians who provide Medicaid billable services are responsible for including those clinicians on the quarterly RMTS rosters. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Following the close of each school fiscal year (June 30th), all districts and counties participating in SSHSP are

required to submit an Annual Medicaid Cost Report. NY SSHSP Program Participation SSHSP participation is voluntary and requires participation in the certified public expenditure (CPE) process (RMTS and annual cost reporting). School districts and counties that choose to opt out of NY SSHSP must participate in the RMTS and complete the annual NY SSHSP cost report for all years for which interim fee-for-service Medicaid claims were paid. School districts and counties that do not complete annual cost report and RMTS for years in which they had interim paid claims will be responsible for returning Medicaid payments received for interim fee-for-service SSHSP claims.

www.pcghealth.com | 2016 NYSSHSP Cost Report Training IMPORTANT REMINDER NY SSHSP Overview School districts and counties participating in SSHSP are responsible for submitting claims to Medicaid throughout the year as services are provided. SSHSP providers receive interim payments based on a fee schedule. See Medicaid Alert #15-01, posted January 20, 2015, announcing the approval of Medicaid State Plan amendments for certified public expenditures (CPEs). NY SSHSP Overview Cost Based

Reimbursement What is cost based reimbursement? Cost based reimbursement is a reimbursement methodology designed to ensure that reimbursement for the delivery of medical services reflects the actual cost of providing the service. A cost based reimbursement methodology determines the actual cost of delivering SSHSP services to special education students. School districts and counties are responsible for submitting an Annual Medicaid Cost Report in order to determine their allowable cost settlement. The Annual Medicaid Cost Report determines the cost settlement amount. www.pcghealth.com | 2016 NYSSHSP Cost Report Training

NY SSHSP Overview Cost Based Reimbursement What are the possible results of cost settlement for SSHSP providers? 1. If Medicaid costs exceed reimbursement received, a settlement will be due. Cost Settlement Medicaid Cost For Direct Medical Services Federal Financial Participation (FFP) Medicaid Cost for Direct Medical Services, Net of FFP

Medicaid Interim Payments Received for Direct Medicals Services, Net of FFP Medicaid Cost Settlement, Net of FFP www.pcghealth.com | 2016 NYSSHSP Cost Report Training Cost $510,000 50% $255,000 $200,000

$55,000 NY SSHSP Overview Cost Based Reimbursement What are the possible results of cost settlement for SSHSP providers? 1. If Medicaid costs are less than reimbursement received, school districts and counties may have to pay back the difference. Cost Settlement Medicaid Cost For Direct Medical Services Federal Financial Participation

(FFP) Medicaid Cost for Direct Medical Services, Net of FFP Medicaid Interim Payments Received for Direct Medicals Services, Net of FFP Medicaid Cost Settlement, Net of FFP www.pcghealth.com | 2016 NYSSHSP Cost Report Training Cost $450,000

50% $225,000 $300,000 ($75,000) NY SSHSP Overview Cost Based Reimbursement How does the random moment time study (RMTS) relate to the cost reporting process? The SSHSP cost settlement process directly links to the RMTS. Only the salaries of those employees listed on a school district RMTS roster are eligible to be included in the cost settlement process. Contractors are not included in the RMTS and should not be included on rosters.

Districts or counties with 100% contracted clinicians do not need to participate in the RMTS. If a county has employees providing direct services, those individuals complete 100 percent time tracking. www.pcghealth.com | 2016 NYSSHSP Cost Report Training NY SSHSP Overview Cost Based Reimbursement How does the random moment time study (RMTS) relate to the cost reporting process? (continued) The RMTS is used to capture the percentage of time direct medical staff spend on providing direct medical services. This percentage is called the direct medical percentage and is used to

calculate direct medical service costs. The direct medical percentage is used in the final cost settlement calculations. www.pcghealth.com | 2016 NYSSHSP Cost Report Training NY SSHSP Timeline Cost Settlement Cycle www.pcghealth.com | 2016 NYSSHSP Cost Report Training NY SSHSP Timeline Cost Settlement Cycle NYSSHSP Cost Settlement

Step 13/14 Cost Settlement 14/15 Cost Report Training 14/15 Cost Report Open 14/15 Cost Report Certification 14/15 Desk Review www.pcghealth.com | 2016 NYSSHSP Cost Report Training Date 10/13/2016 11/30/2016

Week of 11/14/2016 12/31/2016 1/4/2017 1/25/2017 NYSSHSP Services and Allowed Cost What are the Medicaid Allowable Costs? Medicaid Allowable Service Costs included in the annual Medicaid Cost Report must relate to one of the following direct medical services which are included in the State Plan Amendment: Allowed Direct Medical Services: Psychological Evaluations Occupational Therapy

Medical Specialist Evaluations Physical Therapy Speech Therapy Audiological Evaluations Psychological Counseling Medical Evaluations Skilled Nursing www.pcghealth.com | 2016 NYSSHSP Cost Report Training NYSSHSP Services and Allowed Cost Who can provide the Medicaid allowed direct medical services? Medicaid Allowed Direct Medical Services must be provided by a Medicaid qualified

practitioner in order for the cost to be reported. Slides 15 and 16 include the list of Medicaid qualified practitioners for the SSHSP. Handout 1, posted on SEDs Medicaid-in-Education website, also includes this information: http://www.oms.nysed.gov/medicaid/training_materials/handout_1_prov_quals_and_d oc_rqrmnts_may_2015.pdf www.pcghealth.com | 2016 NYSSHSP Cost Report Training Medicaid Approved Practitioners SERVICE Occupational Therapy Speech Therapy

Physical Therapy Skilled Nursing Medicaid Qualified Practitioners NYS licensed and registered occupational therapist; or certified occupational therapy assistant (COTA) under the direction of such a qualified licensed and registered occupational therapist NYS licensed and registered speech-language pathologist; or teacher certified to provide speech and language services, under the documented direction of such a qualified licensed and registered speech-language pathologist NYS licensed and registered physical therapist; or certified

physical therapy assistant under the direction of such a qualified licensed and registered physical therapist NYS licensed and registered professional nurse; NYS licensed and registered practical nurse supervised by a licensed and registered healthcare provider in accordance with the Nurse Practice Act www.pcghealth.com | 2016 NYSSHSP Cost Report Training Medicaid Approved Practitioners SERVICE

Medicaid Qualified Practitioners Psychological Counseling NYS licensed and registered psychiatrist; NYS licensed and registered psychologist; NYS licensed and registered clinical social worker (LCSW); NYS licensed and registered master social worker (LMSW) under the supervision of such qualified psychiatrist, psychologist, or LCSW NYS licensed and registered psychiatrist; or NYS licensed and registered psychologist Psychological Evaluation

Medical Evaluation NYS licensed and registered physician, physician assistant, or nurse practitioner Medical Specialist Evaluation NYS licensed and registered physician, physician assistant, or nurse practitioner specialist practicing in the related area of specialization Audiological Evaluation NYS licensed and registered audiologist www.pcghealth.com | 2016 NYSSHSP Cost Report Training

NYSSHSP Services and Allowed Cost How does a students IEP factor into the NY SSHSP Cost Settlement? In order for a medical cost to be reported, the cost must be associated with a student who has an IEP for one of the Medicaid Allowable Services (see list on Slide 13) Should school districts and counties use cost or accrual accounting when reporting cost? Districts and counties should use accrual accounting. Accrual based accounting is based on date of service. SSHSP providers should not use cash accounting or date of payment. www.pcghealth.com | 2016 NYSSHSP Cost Report Training

IMPORTANT REMINDERS NY SSHSP Services and Allowed Cost 1. In order to report an allowed medical service cost, the service must be provided by a Medicaid qualified practitioner. 2. The service must be included in the individuals IEP 3. The report must use Accrual Based Accounting Cost Report Overview & Demonstration General and Statistical Information Service Encounters

Districts and Counties will need to count the number of Individualized Educational Program (IEP) direct medical service encounters delivered per school year. NOTE: The reporting requirement for the Encounter data will begin with reporting periods beginning on or after July 1, 2014. LEAs will not be required to report this data for periods prior to July 1, 2014. An encounter is defined as a documented face-to-face direct medical service visit that was provided pursuant to the recommendations of a students IEP by a qualified provider. Example: a students IEP contains a recommendation that Occupational Therapy services

are to be provided for 20-30 minutes/3 times a week for 6 months. Each documented visit in which the student actually received at least 20 minutes of occupational therapy from a qualified provider would be counted as one encounter www.pcghealth.com | 2016 NYSSHSP Cost Report Training IMPORTANT REMINDERs General and Statistical Information 1. Districts and Counties who billed Medicaid for special transportation, should report transportation cost and ratio data. 2. Service Encounters is a mandatory cost report section, and should be completed based on district and county medical records. 3. For Service Encounters: Consider only face-to-face contact time with the

student and qualified provider; do not include pre-session planning or post-session write-up time when totaling up service encounters IMPORTANT REMINDERS Annual Payroll Information 1. Salaries are those payments from which payroll taxes are deducted. The reported salaries should be the total gross earnings for the individual during the reporting period. 2. Salary and benefits should only reflect the compensation for the quarters worked in which the employee participated in the RMTS. Ex. If an employee participated in two (2) of the RMTS quarters, only the salary and benefits for the two quarters should be reported

Direct Medical Service Materials, Supplies, and Equipment What are the approved direct medical service material, supply and equipment costs? CMS has approved a very limited list of direct medical service material, supply, and equipment costs (available on the MCRCS Dashboard). Only those items included within the approved list can be reported on the Medicaid cost report. Examples include: hearing aids, stethoscopes, wheelchairs, etc. Districts and counties can report costs for materials, supplies, and equipment which are actively used for the provision of a direct medical service. www.pcghealth.com | 2016 NYSSHSP Cost Report Training

IMPORTANT REMINDERS Direct Medical Service Materials, Supplies, and Equipment 1. When reporting Direct Medical Service Materials, Supplies, and Equipment, districts and counties should report all CMS approved costs less than $5,000 on the Direct Medical Service Materials, Supplies, and Equipment page. Direct Medical Service Materials, Supplies, and Equipment in excess of $5,000, should be reported on the Direct Medical Service Materials, Supplies, and Equipment Depreciation page. 2. Districts and Counties should ONLY report Direct Medical Service Materials, Supplies, and Equipment cost if there is a CMS approved practitioner approved to provide the service in use of the medical service materials, supplies, and equipment.

IMPORTANT REMINDERS Direct Medical Service Materials, Supplies, and Equipment Depreciation Costs for Approved Direct Medical Service Equipment 1. Straight-line depreciation method is a method of calculating the depreciation of an asset which assumes the asset will lose an equal amount of value each year 2. The annual depreciation is calculated by dividing the purchase price by the estimated useful life of the asset IMPORTANT REMINDERS Annual Contractors Cost

1. All individuals whose costs are captured in this section must be included on the Supplemental Form for Contracted Practitioners this includes BOCES 2. Contract Costs with other school districts or counties must be reported in Intergovernmental Contract Cost 3. Contract costs should only be reported for students with an IEP for a related service IMPORTANT REMINDERs Annual Tuition Cost 1. Public School Tuition should NOT be reported in Annual Tuition Cost. Public School Tuition should be reported in Intergovernmental Tuition 2. Tuition cost should ONLY be reported for costs associated with a student who had an IEP for a related service

3. BOCES cost should not be reported under Annual Tuition, but the cost should be broken out by related service in Annual Contract Cost Intergovernmental Tuition and Contract Cost (continued) Example: A public school district contracts with a county for Speech Therapy. The school district reports an expense to the county under IA Contract Expenses Once all reports are certified, PCG extracts this information from the school districts report and provides it to the county The county will then validate that amount during the Desk Review as an IA Contract Revenue www.pcghealth.com | 2016 NYSSHSP Cost Report Training

IMPORTANT REMINDERS Intergovernmental Tuition and Contract Cost 1. Public school districts and counties are required during the Desk Review period to validate revenues received from other districts and counties for the provision of contract or tuition service. 2. As with Annual Tuition and Contract Cost, Intergovernmental Tuition and Contract Cost must be associated with a service provided to a student with an IEP that includes the related service. 3. Costs related to dormitory or maintenance fees are not Medicaid reimbursable and therefore should not be included in this section. IMPORTANT REMINDERS Intergovernmental

Tuition and Contract Cost 1. Please see Medicaid Alert 13-10, Clarification of Federal Guidelines for Medicaid Reimbursement of Transportation for SSHSP http://www.oms.nysed.gov/medicaid/medicaid_alerts/ alerts_2013/13_10_clarification_of_federal_guidelines_for_transport_8_28_ 13.pdf NY SSHSP Timeline Cost Settlement Cycle www.pcghealth.com | 2016 NYSSHSP Cost Report Training Desk Review and Monitoring

Review Desk Review Desk Review Process: PCG will send each district and county a Desk Review email via [email protected] Upon receipt, each district and county will need to respond and either confirm the information is accurate or request to make an adjustment to allow for corrections. Once the districts and counties Desk Review responses are received via email, PCG will respond and either: Request further explanation if there are still outstanding questions; Open the applicable report(s) if an adjustment has been requested;

or, Close out the desk review if all items are resolved www.pcghealth.com | 2016 NYSSHSP Cost Report Training Desk Review Below is an example of a Desk Review email. Each email is unique to each district or county. As you can see below, the Example District is being asked to review Annual Payroll. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Desk Review

Below is an example of a provider response. The Example District documented that they reviewed the salaries and benefits and identified one error, listed below and confirmed all other costs were reported accurately www.pcghealth.com | 2016 NYSSHSP Cost Report Training Desk Review Below is an example of the Reviewer Response. The Reviewer is PCG. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Desk Review Once the district or county has completed the adjustments and re-certified

their reports, PCG will conduct a secondary Desk Review of the revised information. If there are no outstanding concerns, PCG will send a closing email (see below). www.pcghealth.com | 2016 NYSSHSP Cost Report Training Desk Review Desk Review Reminders: A district or countys Desk Review must be completed in order for the fiscal year cost settlement result to be calculated. Please respond by the due date stated in the email. All follow-up correspondence must be responded to in a timely fashion. PCG Help Desk is available via phone and email for any questions or

assistance regarding the desk review process. www.pcghealth.com | 2016 NYSSHSP Cost Report Training IMPORTANT REMINDERS Desk Review 1. Desk Review responses must be transmitted via email to the desk review email. 2. Desk Review responses must be provided by due dates. Monitoring Review After all cost settlement processes have been completed, PCG will also be conducting comprehensive audits of a random sample of school district and

county cost reports These audits will be comprehensive in evaluating: Salary and benefit costs reported for staff listed on the RMTS Licensing and credentials of direct service staff listed on the RMTS Direct medical service materials and supplies costs reported Depreciation expenses reported for direct medical service equipment Contracted staff costs Student counts reported for the numerator of the IEP Ratio School districts and counties are required to maintain supporting documentation for all financial and statistical information reported during the SSHSP cost settlement process for a period of six years from the date services are furnished or paid, whichever is later (18 NYCRR 504.3(a)) www.pcghealth.com | 2016 NYSSHSP Cost Report Training

Cost Settlement Statistical Data Elements The 4 CMS-approved data elements used to determine Medicaid costs for Direct Medical Services include: 1. Random Moment Time Study (RMTS) percentage or Direct Medical Service (DMS) percentage results 2. School District and County Indirect Cost Rates (ICR) 3. Health Related Tuition Percentages 4. Individualized Education Program (IEP) Ratio Each direct service data element applied to the cost report is populated by PCG.

www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements Direct Medical Service % Random Moment Time Study (RMTS) results (also known as the Direct Medical Service [DMS] Percentage) The direct medical service percentage is calculated by PCG based on the results of the quarterly Random Moment Time Study. When the results of the RMTS are coded, specific codes identify, on average, how much time direct medical service providers spend performing direct medical services. The direct medical percentage is a statewide average rate and is not specific to a school district or county. The average from the three quarterly time study periods that occurred throughout the school

fiscal year (October - December, January - March, and April - June) (no time study for July September) are used to calculate the DMS%. The DMS% is applied to all reported Salary, Benefit, Materials, Supplies, and Equipment Costs. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements Indirect Cost Rate CMS recognizes that school districts and counties incur indirect costs for SSHSP program administration. Indirect costs represent the expenses of doing business that are not readily identified

within a particular grant, contract, or program, but are necessary for the general operation of the organization to conduct its activities. Each School District in New York State has its own ICR. Counties are given a flat 10% ICR. The ICR is applied to Annual Payroll Costs, Annual Material, Supplies, and Equipment Costs, and Annual Equipment Depreciation costs (total costs less amount paid with federal funds) in order to allow for proper identification of indirect costs. The ICR is not applied to contract or tuition cost. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements Health Related Percentage for Annual Tuition Tuition costs entered will be used to calculate the Tuition Payments Net Federal

Funds (Tuition Payments) (Federal Funds) = Tuition Payments Net Federal Funds This value will then be multiplied by the Health Related Percentage which is distinct for each school/agency and will be calculated by PCG based on data from the agency or schools Consolidated Fiscal Report (CFR) or the school districts Annual Financial Report (ST-3) (Tuition Payments Net Federal Funds) x (Health Related Percentage) = Health Related Expense The Health Related Expense will then be used to determine the Medicaid allowable costs for cost settlement. www.pcghealth.com | 2016 NYSSHSP Cost Report Training

Statistical Data Elements Health Related Tuition Percentage for IA Tuition When reporting an IA tuition expense, the health related percentage is applied in the same manner used for Annual Tuition Costs. (Tuition Expense Net Federal Funds) x (Health Related Percentage of reported entity) = Health Related Expense When determining the IA tuition revenue, the health related percentage for the reporting district/county will be applied. (Tuition Expense Net Federal Funds) x (Health Related Percentage of reporting entity) = Health Related Revenue www.pcghealth.com | 2016 NYSSHSP Cost Report Training

Statistical Data Elements IEP Ratio What is the IEP Ratio? IEP Ratio = Total Number of Medicaid Eligible IEP Students with a Direct Medical Service in their IEP Total Number of ALL IEP Students with a Direct Medical Service in their IEP What is the purpose of the IEP Ratio? The purpose of the IEP ratio is to allocate direct medical service costs to the Medicaid program. In other words, it is used to determine Medicaids portion of direct medical service costs incurred by school districts and counties for the provision of SSHSP direct medical services IEP Ratios will be uploaded by PCG into the Medicaid Cost Report and Claiming System (MCRCS) and applied to each cost report in order to

determine the Medicaid Allowable Direct Cost. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements IEP Ratio School districts and counties are responsible for submitting a list identifying each student with at least one direct medical service in their IEP to the Central New York Regional Information Center (CNYRIC). The list must be from the first Wednesday in October student count (BEDS day) for special education students that receive medical services each fiscal year. Upon receiving these lists, CNYRIC will identify the number of students in each school district and county that are Medicaid eligible and calculate an IEP ratio for each school district and county cost report.

SEDs contractor, CNYRIC, will make the calculated IEP ratio available to each school district and county and to SED. SED will provide every IEP ratio to DOH to be uploaded by PCG into the MCRCS. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements IEP Ratio The IEP ratio corresponding to each LEA will be applied to an LEAs Payroll, Materials, Supplies and Equipment, Contract Cost and Tuition cost. Example: The IEP ratio for an LEA is 40% and a school district or county paid $500,000 for all cost categories except Intergovernmental Agreements. How is this calculated?

$500,000 x 0.40 (40%) = $200,000 In this example, $200,000 of cost would be recognized as Medicaid direct medical service cost within the Medicaid cost report. www.pcghealth.com | 2016 NYSSHSP Cost Report Training IMPORTANT REMINDERS Statistical Data Elements 1. Data elements are prepopulated in the webtool by PCG. Districts and counties do not have to report this data 2. Districts and counties must report IEP denominator data in CNYRICWeb (students with an IEP for a related service on Beds Day of the reporting year)

www.pcghealth.com | 2015 NYSSHSP Cost Report Training 71 Statistical Data Elements Specialized Transportation The 7 CMS-approved cost and data elements used to determine Medicaid costs for Specialized Transportation Services include: 1. Salary costs for eligible specialized transportation service providers 2. Benefit costs for eligible specialized transportation service providers 3. Approved Specialized Transportation Non-Personnel costs 4. Depreciation costs for Approved Specialized Transportation

NonPersonnel costs 5. School District and County Indirect Cost Rates (ICR) (pre-populated by PCG) 6. Specialized Transportation Ratio 7. One-Way Trip Ratio www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements Specialized Transportation What is the Specialized Transportation Ratio? The Specialized Transportation Ratio is used to break out specialized transportation costs from general transportation costs.

The ratio is calculated by the district or county and reported annually on the Medicaid SSHSP Cost Report. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Statistical Data Elements Specialized Transportation What is the One Way Trip (OWT) Ratio? The ratio is calculated and reported annually on the Medicaid SSHSP Cost Report A Medicaid one-way trip is defined as a trip in which a Medicaid enrolled student who has specialized transportation services in their IEP and received another Medicaidcovered service provided by the school district or county on the day of the trip. The numerator will be completed by PCG based on paid claims data

The purpose of the One Way Trip ratio is to allocate specialized transportation costs to the Medicaid Program. In other words, it is used to determine Medicaids portion of specialized transportation costs incurred by School districts and counties for the provision of SSHSP specialized transportation services. www.pcghealth.com | 2016 NYSSHSP Cost Report Training NY SSHSP Timeline Cost Settlement Cycle www.pcghealth.com | 2016 NYSSHSP Cost Report Training

Cost Settlement Example www.pcghealth.com | 2016 NYSSHSP Cost Report Training Cost Settlement Example www.pcghealth.com | 2016 NYSSHSP Cost Report Training Cost Settlement - Claims School districts and counties have 11.5 months to submit SSHSP claims under current timely filing requirements for the SSHSP program. This directive is included in Medicaid Alert 13-14. School districts and counties must wait until after the claiming window closes for the

final cost reconciliation and settlement to be calculated. While school districts and counties will have 11.5 months to submit SSHSP claims under timely filing requirements for the SSHSP program, it is highly recommended that billing occur as soon as practicable, once all documentation is in place. Once paid claims are finalized, PCG will net these out of the overall cost reported by each school district and county in order to calculate the final settlement. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Cost Settlement - CPE After all final calculations have been made and entered into MCRCS, the system will calculate the final cost settlement amount. School districts and counties will be notified that cost settlements have been finalized

and will then be responsible for reviewing the final cost settlement information in MCRCS and approving the settlement. A Certification of Public Expenditure (CPE) form can then be printed from MCRCS. This form must be signed by an authorized officer of the school district or county (CEO, CFO, Superintendent) and mailed to PCG at the address listed on the form and to NYSDOH. CPE forms MUST be returned to both PCG and NYSDOH. www.pcghealth.com | 2016 NYSSHSP Cost Report Training Questions and Answers www.pcghealth.com | 2015 NYSSHSP Cost Report Training

80 PCG Contacts: PCG Coordinators: Nora Boyle Ashley Licardo Email: [email protected] Phone: 1-866-912-2974 www.pcghealth.com | 2016 NYSSHSP Cost Report Training

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