Budget Analysis Essay Example

Budget Analysis Essay

As a health care administrator/manager it will be imperative for you to work with the organizational budget but also have an exemplary understanding and purpose of the budget for your health care organization.

Medicare payments for health care organizations have a complex set of rules. Medicare has paid skilled nursing facilities on a prospective basis since July 1, 1998. The rate is a per diem rate that is calculated to include the costs of all services, including routine, ancillary, and capital. Per diem payments for each admission are case mix adjusted using a resident classification system known as resource utilization groups.

For Part A inpatient institutional care at health care organizations, Medicare uses the inpatient prospective payment system. A prospective payment system is one in which the healthcare organization receives a certain payment for each episode of care provided to a patient, regardless of the actual amount of care used. The amount of the payment is based on the value of a certain diagnosis as determined by Centers for Medicare & Medicaid Services in the form of diagnosis-related groups (DRGs).

Instructions:

1. Open and review the spreadsheet labeled “GHI AL 2012 Budget”. (located in Doc Sharing)

2. Be observant of the specific details such as:

a. Total census

b. Total days

c. Total revenue (all categories such as medical supplies, supply revenue, other service revenue, non-operating revenue)

d. Review the revenue difference before and after the contractual allowance (CA) and what was the factor(s) which were allocated to the contractual allowance e. Then review the expenses what areas fall under the costs of the facility (protected, direct costs, indirect costs which are nonreimbursable) f. The closing of the budget you will review all the totals of the areas

discussed above, both revenue and expenses.

g. Your primary areas will be:

i. Total revenue before CA

ii. Total revenue after CA

iii. Total operating costs

iv. Capital costs

v. Net accrual income

vi. Add capital costs

vii. Less cash capital costs

viii. CASH FLOW

3. Your final insight will be the Summary Per Diem

Case Study Assignment Part I

Course: HA599 Unit: 2 Points: 75

Analysis Assignment

As the health care administrator/manager of GHIAL you need to calculate all the rates as you were to review above on a per patient day (PPD) basis. A budget is not just a budget set for an annual year. You must know and understand the budget operations on a daily basis. Many obstacles will be presented on a daily basis where the health care administrator will need to make precise decisions which will need to reflect the approved budget plan. Such examples may be: if low census occurs you will need to reflect the changes in the expense lines to meet the census change, these expenses are related to each department for both their supplies as well as wage areas. This is where you as the health care administrator/manager will have specified monthly budgets based on per patient day figures to assist your departmental managers in making the necessary changes if the time occurs. Being PREPARED is of ultimate IMPORTANCE in a SUCCESSFUL health care organization. The health care administrator/manager is the KEY to this SUCCESS. Follow the instructions located at the top right of the spreadsheet: 1. Calculate the per patient day (PPD) rates for all areas that are highlighted in blue (column T).

2. Take your per patient day (PPD) calculations and input the requested amounts highlighted in green.

Conclusion

When finished with the spreadsheet, write a one page analysis of your findings with GHI AL facility. Include the following:

1. Total census

2. Total patient days

3. Total room and board revenue (PPD)

4. Total supply revenue (PPD)

5. Total revenue before CA (PPD)

6. Total revenue after CA (PPD)

7. Total protected costs (PPD)

8. Total direct costs (PPD)

9. Total indirect costs (PPD)

10. Total operating costs (PPD)

11. Accrual net income (PPD)

12. Cash Flow (PPD)

13. What is your final analysis of this facility?

14. Do you feel this is a workable realistic budget?

15. What are your thoughts of the importance of understanding the per patient day (PPD) figures as a health care administrator/manager?

PERIOD ENDINGGHI Facility12/31/2012BUDGET ANALYSIS I | PPD CALCULATIONS

DAYS IN PERIOD365

Occupancy & UtilizationBelow you are to calculate the per patient day (PPD)

rates for all areas that are highlighted in blue.

Census97%Column TRows: 62 – 558

5901Room & Board AL Unit 1 (A)44.00

5902Room & Board AL Unit 2 (B)88.40In conclusion, you will gather all the summary totals 5903Room & Board AL Unit 3 (C)33.00for the Summary: Per Diem which will give you a 5904Room & Board AL Unit 4

(D)21.95complete review of the entire budget based on PPD 5905Room & Board AL Unit 5 (E)55.00Column TRows: 562 – 586 5906Room & Board AL Unit 6(F)44.00

5907Room & Board AL Unit 7 (G)44.00

5908Room & Board AL Unit 8 (H)44.00

5909Room & Board AL Unit 9 (I)1514.65

5910Room & Board AL Unit 10 (J)00.00

5920Room & Board AL extra person00.00

5921Room & Board AL Benev. / Foundat00.00

5924Add’l Rate Respite00.00

Total4949.00

Days365

5901Room & Board AL Unit 1 (A)1,460

5902Room & Board AL Unit 2 (B)3,066

5903Room & Board AL Unit 3 (C)1,095

5904Room & Board AL Unit 4 (D)712

5905Room & Board AL Unit 5 (E)1,825

5906Room & Board AL Unit 6(F)1,460

5907Room & Board AL Unit 7 (G)1,460

5908Room & Board AL Unit 8 (H)1,460

5909Room & Board AL Unit 9 (I)5,347

5910Room & Board AL Unit 10 (J)0

5920Room & Board AL extra person0

5921Room & Board AL Benev. / Foundat0

5924Add’l Rate Respite0

Total17,885

Additional Nursing Services#clientshrs/dayhrs/period

Base Nursing Credit0-1.000

Care Level 0 (base level)340.000

Personal Care and/ or Hsk Level 150.50913

Personal Care and/ or Hsk Level 231.001,095

Personal Care and/ or Hsk Level 321.501,095

Personal Care and/ or Hsk Level 432.002,190

Personal Care and/ or Hsk Level 502.500

Personal Care and/ or Hsk Level 603.000

Personal Care and/ or Hsk Level 703.500

Personal Care and/ or Hsk Level 804.000

Licensed Nurse Care01.000

Total Addit’nl Personal/Nursing Care Hrs.475,293

Meal Adjustments#clients#mls/daymeals/per

Breakfast Credit00

Lunch Credit00

Dinner Credit9-3,285

Other Meal Charges1204,380

Total Meal Adjustments1,095

Revenue

Revenue01/01/2011105%

5901Room & Board AL Unit 1 (A)107113.00164,980113.00 5902Room & Board AL Unit 2 (B)104110.00337,260110.00 5903Room & Board AL Unit 3 (C)101107.00117,165107.00 5904Room & Board AL Unit 4 (D)99104.0074,022104.00 5905Room & Board AL Unit 5 (E)97102.00186,150102.00 5906Room & Board AL Unit 6(F)9499.00144,54099.00

5907Room & Board AL Unit 7 (G)9196.00140,16096.00 5908Room & Board AL Unit 8 (H)8994.00137,24094.00 5909Room & Board AL Unit 9 (I)7579.00422,43379.00 5910Room & Board AL Unit 10 (J)00.0000.00

5920Room & Board AL extra person3537.0000.00

5921Room & Board AL Benev. / Foundat00.0000.00

5924Add’l Rate Respite8084.0000.00

TOTAL ROOM & BOARD REVENUE1,723,950325.73

Additional Nursing Services#clients$/day

Base Nursing Credit010.0000.00

Care Level 0 (base level)340.0000.00

Personal Care and/ or Hsk Level 1312.0013,14012.00

Personal Care and/ or Hsk Level 2424.0035,04024.00

Personal Care and/ or Hsk Level 3336.0039,42036.00

Personal Care and/ or Hsk Level 4348.0052,56048.00

Personal Care and/ or Hsk Level 5260.0043,80060.00

Personal Care and/ or Hsk Level 6172.0026,28072.00

Personal Care and/ or Hsk Level 7084.0000.00

Personal Care and/ or Hsk Level 8096.0000.00

Licensed Nurse Care020.0000.00

Total Addit’nl Personal/Nursing Care Hrs.50210,24011.52

5330Meal Adjustments#clientscr/meal

Breakfast Credit00.0000.00

Lunch Credit05.0000.00

Dinner Credit95.00-16,425-5.00

Other Meal Charges7.5032,8501.84

Total Meal Adjustments16,4250.92

Miscellaneous Rate Adjustments$/day

Miscellaneous Credit00.00

Miscellaneous Additional Charge- call lights51.753,1941.75

Total Miscellaneous Rate Adj3,1940.18

TOTAL ADJUSTMENTS229,85912.85

MEDICAL SUPPLIES

5070Medical Supp Billable to Medicare$/day17,885

5071Medicare B-Medicaid0.000000.00

5072Medicare B-Other (Pvt days – Mcaid Days)0.000000.00 5073Private0.44798,0100.45

5074Medicare A0.000000.00

5076Other (Other Days)0.000000.00

5077Medicaid0.000000.00

Total8,0100.45

5080Medical Supplies – Routine

5081Medicare B-Medicaid0.000000.00

5082Medicare B-Other (Pvt days – Mcaid Days)0.000000.00 5083Private0.02624690.03

5084Medicare A0.000000.00

5086Other (Other Days)0.000000.00

5087Medicaid0.000000.00

Total4690.03

5090Medical Minor Eqp – Medicare

5091Medicare B-Medicaid0.00000

5092Medicare B-Other (Pvt days – Mcaid Days)0.00000 5093Private0.00000

5094Medicare A0.00000

5096Other (Other Days)0.00000

5097Medicaid0.00000

Total0

5100Medical Minor Eqp – Routine

5101Medicare B-Medicaid0.00000

5102Medicare B-Other (Pvt days – Mcaid Days)0.00000 5103Private0.00000

5104Medicare A0.00000

5106Other (Other Days)0.00000

5107Medicaid0.00000

Total0

5110Enteral Nutrition Therapy – Medicare

5111Medicare B-Medicaid0.00000

5112Medicare B-Other (Pvt days – Mcaid Days)0.00000

5113Private0.00000

5114Medicare A0.00000

5116Other (Other Days)0.00000

5117Medicaid0.00000

Total0

5120Enteral Nutrition Therapy – Routine

5121Medicare B-Medicaid0.00000

5122Medicare B-Other (Pvt days – Mcaid Days)0.00000 5123Private0.00000

5124Medicare A0.00000

Other (Other Days)0.00000

Medicaid0.00000

Total0

5130Habilitation Supplies

5131Medicare B-Medicaid0.00000

5132Medicare B-Other (Pvt days – Mcaid Days)0.00000 5133Private0.00000

5134Medicare A0.00000

5136Other (Other Days)0.00000

5137Medicaid0.00000

Total0

5140Incontinence Supplies

5141Medicare B-Medicaid0.000000.00

5142Medicare B-Other (Pvt days – Mcaid Days)0.000000.00 5143Private0.559910,0140.56

5144Medicare A0.000000.00

5146Other (Other Days)0.000000.00

5147Medicaid0.000000.00

Total10,0140.56

5150Personal Care Supplies

5151Medicare B-Medicaid0.000000.00

5152Medicare B-Other (Pvt days – Mcaid Days)0.000000.00 5153Private0.05771,0310.06

5154Medicare A0.000000.00

5156Other (Other Days)0.000000.00

5157Medicaid0.000000.00

Total1,0310.06

Rate/weekRes per month

5160Laundry Services9.000019.60009,1730.51

TOTAL SUPPLY REVENUE28,6981.60

OTHER SERVICE REVENUES100%

5310Dry Cleaning Service0.00002,5000.14

5320Communications0.00005,7000.32

5340Barber & Beauty Revenue1.413425,2791.41

5350Personal Purchases (Residents) Rev0.000000.00 5360Radiology Rev0.00002,2000.12

5370Laboratory Rev0.00004,5000.25

5380Oxygen Rev0.00002,6000.15

5392Legend Drugs Billable Rev0.000025,0001.40

5393Legend Drugs Routine2.070737,0342.07

5401Other – TV Cable Rev0.00005,6000.31

5499Miscellaneous0.18643,3330.19

5412Entrance Contribution0.000000.00

Total Other Service Revenue113,7466.36

NON – OPERATING REVENUES

5510Management Services Rev0.000000.00

5520Cash Discounts0.000000.00

5521Late Fee Revenue0.000000.00

5522Furniture Rental3.00002.002,1900.12

5530Rebates & Refunds0.04237570.04

5331meals – employees/guests1500.001.502,2500.13

5339restaurant meals revenue0.00003,2000.18

5540Gift Shop0.00001,5000.08

5550Vending Machine0.00001,5000.08

5560Rental -Space0.00002,2000.12

5571Rental Eqp – Private Pay0.00002,3000.13

5572Rental Eqp – Medicare0.00002,6000.15

5580Rental – Other0.000000.00

5590Interest – Working Capital0.29755,3200.30

5600Interest – Restricted0.000000.00

5610Interest -Funded Depreciation0.000000.00

5620Interest -Related Party0.000000.00

5625Interest -Contributions0.000000.00

5630Endowments Rev0.000000.00

5640Gain/Loss on Asset Disposal0.000000.00

5660Nurse Aide Training Rev0.000000.00

5670Activity Donations -Restricted0.000000.00

5671Unrestricted Donations0.000000.00

5672Employee Contrib – Restricted0.000000.00

5930Assessment Rev (1 time assessment)0.000000.00

Total23,8171.33

TOTAL REVENUE BEFORE CA2,120,069118.54

5520Room Revenue discount for early payment-2%-33,100

TOTAL REVENUE AFTER CA2,086,969116.69

EXPENSES

PROTECTED

Medical Supplies

6000Medical Sup – Mcare Billable 0.00005,6000.31

6001Medical Sup – Mcare NonBillable 175%4,5770.26 6003Oxygen0.00005,8000.32

6005Medical Minor – Mcare Billable0.00004,7000.26 6006Medical Minor – Mcare NonBillable6%1,0730.06

6010Prior Authorized Medical Equip0.000000.00

Total21,7501.22

Utilities

6020Heat, Light, & Power2.344441,9302.34

6021Cable0.29635,2990.30

6030Water & Sewer0.54349,7190.54

6040Trash0.08721,5600.09

6050Hazardous Medical Waste0.02584610.03

Total58,9683.30

Property Taxes

6060Real Estate Taxes0.000000.00

6070Personal Property Taxes0.000000.00

6080Franchise Taxes0.000000.00

6090Bed Tax Fee (Gov’t Mdtd Asses)0.000000.00

6095H O Cost Protected0.000000.00

Total00.00

TOTAL PROTECTED COSTS80,7184.51

PER DAY (OR VISIT)4.5132

DIRECT COSTS

Base Staffing Plan2,080

6105DON1.000

6115LPN Charge

days0.000

eves0.000

nights0.000

total RN0.000

6125LPN

days1.000

eves1.400

nights1.400

total lpn3.800

6130Nurse Aide/Homemaker

days3.050

eves2.800

nights1.400

Ward clerk resource0.250

total Nurse Aide/Homemaker7.500

Baseline Caregiver Staff

subtotal licensed/certified personnel12.300

subtotal licensed/certified personnel hours per day 1.4305

Additional Nursing Services Staff

Personal Care and/ or Hsk Aide0.0000

Licensed Nurse Care0.0000

subtotal licensed/certified personnel0.0000

subtotal licensed/certified personnel hours per day 0.0000

6135Activity Director0.500

6140Activity Staff0.500

6190Social Work – Licensed0.000

6195Social Work – Unlicensed0.500

6196Social Svcs / Pastoral Care0.000

QA0.000

Costs

6102Medical Director – Contracted0.33556,0000.34 6105DON23.0850,2242.81

6115LPN Charge15.7200.00

6125LPN14.25112,6326.30

6130Nurse Aide/Ward clerk resource9.00140,3997.85 6135Activity Director9.079,8760.55

6140Activity Staff7.537,8330.44

6190Social Work – Licensed0.0000.00

6195Social Work – Unlicensed9.079,8760.55

6196Social Svcs / Pastoral Care (contracted)0.0000.00 6205Quality Assurance0.047500.04

6210Consulting & Mgmt Fees0.122,2010.12

6230H O Cost Direct0.000000.00

Total339,79119.00

Purchased Nursing

6300Purchased Nursing -RN0.00000

6310Purchased Nursing -LPN0.00000

6320Purchased Nursing -Aides0.00000

Total0

Nurse Aide Training

6400In-House Trainer Wages0.00000

6410Classroom Wages -Aides0.00000

6420Clinical Wages -Aides0.00000

6430Books & Supplies0.00000

6440Transportation0.00000

6450Tuition Payments0.00000

6455Tuition Reimbursements0.00000

6470Registration/Application Fees0.00000

Total0

Taxes & Fringes

6510Payroll Taxes6.78%22,4311.25

6520Workers’ Comp2.39%7,9070.44

6530Employee Fringes21.77%72,0244.03

6530Employee PTO7.63%19,9041.11

6530Employee NPH1.29%3,3650.19

6531SILB Fringe Benefit0.10%3310.02

6535EAP Administrator0.16%5290.03

6540Self Funded Prog Admin0.00%00.00

6550Staff Development0.75%2,4810.14

Total128,9737.21

TOTAL DIRECT468,76426.21

PER DAY 26.2099

INDIRECT

DIETARY

Meal Volume54,7503.06

Staffing Plan

7005Food Svc Sup1.000

7015Cook AM0.000

7015Cook PM1.500

7015Assistant AM1.500

7015Assistant PM2.000

Total ftes6.000

hours/meal0.228

Costs

7001Dietician0.09391,6800.09

7005Food Svc Sup11.8425,7721.44

7015Cook AM6.8421,3271.19

7015Assistant PM6.8449,7622.78

7025Dietary Supp & Expenses0.423667,5770.42

7030Dietary Minor Eqp0.0000000.00

7035Dietary Maintenance & Repair0.231874,1470.23

7040Food-in-Facility1.2500068,4383.83

7041Food Out-of-Facility0.0000000.00

7045Employee Meals1.250001,8750.10

7050Contracted Meals & Personnel0.0000000.00

Total180,57810.10

7060Payroll Taxes7.29%7,0610.39

7065Workers’ Comp1.77%1,7140.10

7070Employee Fringes16.62%16,0980.90

7070Employee PTO13.55%9,6330.54

7070Employee NPH2.28%1,6210.09

7071SILB Fringe Benefit1.37%1,3270.07

7075EAP Administrator0.18%1740.01

7080Self Funded Prog Admin0.00%00.00

7090Staff Development4.19%7500.04

Total38,3792.15

TOTAL DIETARY218,95712.24

PER DAY 12.2425

PER MEAL3.9992

Indirect Supplies

7100Habilitation Supplies150%00.00

7110Pharmaceutical Consultant0.13422,4000.13

7115Incontinence Supplies150%6,6760.37

7120Personal Care Supplies150%6870.04

7125Program Supplies0.28145,0330.28

Total14,7970.83

Administrative & General

Base Staffing Plan

7200Administrator1.000

7105Medical/Habilitation Records (MIS)0.000

7210Other Admin Personnel (receptionist)1.000

7210Other Admin Personnel (assistant)0.400

7240Laundry/Housekeeping Supervisor1.000

7245Housekeeping -Salaried1.000

7250Laundry & Linen Salaried1.000

7265Accounting -Salaried (Business Office)1.000

7320Plant Ops Supv1.000

7330Plant Ops Staff0.250

Total8.050

Costs102%

7200Administrator20.5144,7892.50

7105Medical/Habilitation Records (MIS)0.0000.00

7210Other Admin Personnel (receptionist)8.2217,0980.96 7210Other Admin Personnel (assistant)7.005,8240.33 7215Consulting & Mgmt Fees0.13982,5000.14

7220Office & Admin Supplies0.50329,0000.50

7225Communications1.391824,8921.39

7230Security Services -Salaried0.000000.00

7231Security Services -Contracted0.000000.00

7235Travel & Entertainment0.23324,1710.23

7240Laundry/Housekeeping Supervisor10.8223,5561.32 7245Housekeeping -Salaried6.9014,3420.80

7246Housekeeping Sup & Contracted Svc0.508,9880.50 7250Laundry & Linen Salaried6.7514,0350.78

7251Laundry & Linen Sup & Contracted Svc0.183,1470.18 7255Universal Precaution Supplies0.305,4050.30

7260Legal Services0.047500.04

7265Accounting -Salaried (Business Office)13.8130,0601.68 7266Accounting -Contracted0.713812,7670.71

7270Dues, Subscriptions, & License0.21703,8810.22 7275Interest -Other0.000000.00

7280Insurance2.072737,0702.07

7285Data Services0.08391,5000.08

7290Help Wanted0.05591,0000.06

7295Amortization of Start up Costs0.000000.00

7310H O Costs9.00%187,82710.50

Total486,70727.21

Plant Operations

7320Plant Ops Supv12.7527,7831.55

7330Plant Ops Staff7.003,6400.20

7340Repairs & Maint1.439325,7421.44

7350Minor Equipment0.05591,0000.06

7400Leased Equipment (Van Lease & Op Exp)0.08391,5000.08

Total59,6653.34

7500Payroll Taxes7.43%20,3641.14

7510Workers’ Comp1.53%4,1930.23

7520Employee Fringes33.47%91,7365.13

7520Employee PTO27.82%8,9070.50

7520Employee NPH4.69%1,5020.08

7521SILB Fringe Benefit0.34%9320.05

7525EAP Administrator0.26%7130.04

7530Self Funded Prog Admin0.00%00.00

7535Staff Development1.00%2,7410.15

Total131,0887.33

TOTAL INDIRECT911,21350.95

PER DAY (OR VISIT)50.9485

NONREIMBURSABLE

9705Legend Drugs NonBillable100%37,0342.07

9706Legend Medicare Drugs – Medicare Billable100%25,0001.40 9710Radiology150%1,4670.08

9715Laboratory150%3,0000.17

9730Late Fees0.000000.00

9740State Income Taxes Inter Assist Living0.01222180.01 9750Insurance -Officer’s Life0.000000.00

9755Promotional Advertising0.782814,0000.78

9760Contributions0.000000.00

9765Bad Debt0.000000.00

9775Miscellaneous0.01031840.01

9780Barber & Beauty -Salary65%16,4310.92

9781Barber & Beauty -Sup0.06711,2000.07

9790Vending Expense150%1,0000.06

9795Gift Shop Expense120%1,2500.07

Total100,7845.64

PER DAY (OR VISIT)5.6351

TOTAL OPERATING COSTS1,561,47987.31

PER DAY 87.3066

NET OPERATING INCOME525,49029.38

CAPITAL COSTS

8010Depreciation – Bldg Impr5.310694,9805.31

8020Amortization – Land Impr0.10271,8360.10

8030Amortization – Leasehold Imprv0.000000.00

8040Depreciation – Eqp2.318841,4722.32

8050Depreciation – Transport Equip0.28385,0760.28 8060Lease & Rent Bldg0.000000.00

Lease & Rent Eqp0.000000.00

8070Interest – PP&E8.5896153,6258.59

8080Amortization – Financing Costs0.45298,1000.45

H O Costs Capital0.000000.00

Depreciation -Renovations0.000000.00

Interest -Renovations0.000000.00

Amortization – Financing Costs Renov0.000000.00

Total305,08917.06

PER DAY (OR VISIT)17.0584

ACCRUAL NET INCOME220,40112.32

Add Accrual Capital Costs305,08917.06

Less Cash Capital Costs324,00018.12

“CASH FLOW”201,49011.27

1406Replacement Reserve-12,000-0.67

“CASH FLOW after Replacement Reserve”189,49010.59

9.65%

REVENUES

TOTAL ROOM & BOARD REVENUE1,723,95096.39

Additional Nursing Services210,24011.76

Meal Adjustments16,4250.92

TOTAL SUPPLY REVENUE28,6981.60

OTHER SERVICE REVENUES113,7466.36

NON – OPERATING REVENUES23,8171.33

TOTAL REVENUE BEFORE CA2,120,069118.54

CA-33,100-1.85

TOTAL REVENUE AFTER CA2,086,969116.69

EXPENSES

TOTAL PROTECTED COSTS80,7184.51

TOTAL DIRECT468,76426.21

TOTAL INDIRECT911,21350.95

NONREIMBURSABLE100,7845.64

TOTAL OPERATING COSTS1,561,47987.31

CAPITAL COSTS305,08917.06

NET ACCRUAL INCOME220,40112.32

Add Capital Costs305,08917.06

Less Cash Capital Costs-324,000-18.12

“CASH FLOW”201,49011.27

SUMMARY: PER DIEM

REVENUES

TOTAL ROOM & BOARD REVENUE96.3996.39

Additional Nursing Services11.7611.76

Meal Adjustments0.920.92

TOTAL SUPPLY REVENUE1.601.60

OTHER SERVICE REVENUES6.366.36

NON – OPERATING REVENUES1.331.33

TOTAL REVENUE BEFORE CA118.54118.54

CA-1.85-1.85

TOTAL REVENUE AFTER CA116.69116.69

EXPENSES

TOTAL PROTECTED COSTS4.514.51

TOTAL DIRECT26.2126.21

TOTAL INDIRECT50.9550.95

NONREIMBURSABLE5.645.64

TOTAL OPERATING COSTS87.3187.31

NET ACCRUAL INCOME12.3212.32

Less Cash Capital Costs-18.12-18.12

“CASH FLOW”11.2711.27