Blue Shield of California
Roots Community Health Center maintains a budget aimed at funding an effective and efficient delivery system of the various services that are offered. Roots generates revenue through fee-for-services payments, provider capitation payments, social enterprise product sales, private foundation grants, fiscal sponsorship fees, revenue leveraging agreements and government contracts. Employee salaries comprise the highest percentage of the budget expenses because of the labor cost associated to service delivery. Root’s goal is to always offer competitive living wages to our employees. The remaining expense lines are projected to support the needs and activities of Roots during the fiscal year. In the past 4 years, Roots has been able to maintain a revenue surplus at the close of each fiscal year. We have been able to re-invest the surplus to fund growth and expansion in the services offered. This is considered a key indicator of the effectiveness of our operations.
ref. Blue Shield of CA Fnd.pdf, June 2018 – Dan Abrahamson
Core Whole Health Care Area:
Program:
Themes, Keywords & Tags: Budget; Finance
Emancipators Initiative
Roots Community Health Center maintains a budget aimed at funding an effective and efficient delivery system of the various services that are offered. Roots generates revenue through fee-for-services payments, provider capitation payments, social enterprise product sales, private foundation grants, fiscal sponsorship fees, revenue leveraging agreements and government contracts. Employee salaries comprise the highest percentage of the budget expenses because of the labor cost associated to service delivery. Root’s goal is to always offer competitive living wages to our employees. The remaining expense lines are projected to support the needs and activities of Roots during the fiscal year. In the past 4 years, Roots has been able to maintain a revenue surplus at the close of each fiscal year. We have been able to re-invest the surplus to fund growth and expansion in the services offered. This is considered a key indicator of the effectiveness of our operations.
ref. ACOCAP_RFP_Response.pdf, 2017-2019 – Dan Abrahamson
Core Whole Health Care Area: Navigation
Program: Emancipators Initiative
Themes, Keywords & Tags: Accounting
East Oakland Building Healthy Communities
Roots manages multiple programs with discrete budgets involving a wide range of contracts and grants, including Alameda County contracts that require reporting in accordance with their Results Based Accountability standards and the development, tracking and invoicing of multiple budgets. We are accustomed to providing monthly reports, including expenses with source documentation, line item invoicing against approved budgets, and deliverables/outcomes to all funders. We utilize strict accounting practices and produce regular financial reports to ensure maximum utilization of allocated resources and monitoring of deliverables as they relate to expenditures. Several fiscal control mechanisms are in place including validation with source documentation, segregation of duties, and other appropriate checks and balances. Roots leadership and management are committed to ensuring appropriate oversight and support for all programs, adhering to performance standards, and exceeding expectations.
Our experience over the past year is providing a solid foundation to act as the hub home for EOBHC. Roots has provided fiscal sponsorship for four organizations/ groups, helping them to build their internal capacity, broaden their scope and deepen their impact in their respective communities. We have also incubated small businesses, providing them with technical assistance regarding branding, business planning, licensing, etc. We provide a variety of ongoing opportunities for training and leadership development for our partners and our community. Our services as a fiscal sponsor have ranged from being a “pass through” of funds, to providing training and expertise in areas such as proposal development, budgets, fund development, organizational structure and leadership development.
We have developed protocols for processing payments in a timely manner for individuals and small groups who may not have the capacity or experience with more complex accounting processes. As an organization we value being nimble and flexible, while prioritizing organizational stability and sustainability. As a result, we are able to be responsive to the community’s needs while also providing training on fostering healthy sponsorship relationships that are both accommodating and sustainable for the benefit of both parties. In this manner, we are able to avoid undue strain on our organization, while managing and meeting the expectations of our fiscally sponsored groups.
Core Whole Health Care Area:
Program: First5, East Oakland Ready for School
Themes, Keywords & Tags: Budget; Finance
West Oakland Street Outreach
Matching funds for this project from Roots will come from fee-for-service income from our clinical programs. These matching funds will be used to offset “in-kind” staff to purchase equipment such as computers for use by the case management staff. WAFC will also provide partial staff salaries and partial cost of rental space “in-kind” through their unrestricted funds including donations/contributions. Because fee-for-service and donation income is generated on an ongoing basis, we intend to contribute these funds in an ongoing fashion, beginning April 1, 2016 and ending on June 30, 2017. This equates to $4,605 per month for Roots, and $4,452 for WAFC for the duration of the project. Roots Board of Directors has agreed that the matching funds would appropriately come from clinic revenue, based on (1) our commitment to providing supportive services to the reentry community, and (2) our recognition that by providing robust wraparound services, the clinician is able to focus on providing medical care that is reimbursable, while handing off the patient to case managers to assist with the non-reimbursable activities. As such, clinic operations remain efficient despite the higher needs of this population. WAFC has also concluded that matching funds will come from discretionary funds within their operating budget, as the proposed program will allow staff compensation for some of their current volunteer activities, and it will allow for an expansion of the critical, mission-focused work they are already committed to doing.
ref. OU_Narrative_FINAL_1020am.docx West Oakland Street Outreach Proposal, April 2018 – Dan Abrahamson
Core Whole Health Care Area:
Program: West Oakland’s Word Assembly Churches; Healthy Measures
Themes, Keywords & Tags: Finance
Healthy Measures: Health Care Connection Services for Formerly Incarcerated
Because Roots is a licensed community clinic, opportunities for billing individual services provided to patients exist. Enrollment into healthcare benefits, medical visits with a provider, ancillary services (blood draw, EKG, etc.), certain types of patient education, as well as therapy sessions with the psychologists are all reimbursed at a rate that sustains clinic operations. Because this revenue and associated cost are not specifically program-related, rather part of the organization’s fee-for-service income and expense, they were not factored into the program budget. However, by expanding our patient base and providing the robust wraparound services required for this population, additional revenue is generated as the clinician is able to focus on providing medical care that is reimbursable, while handing off the patient to support staff to assist with the non-reimbursable activities. As such, clinic operations remain efficient despite the higher needs this population presents with. Roots is also enthusiastic about the opportunity under this program to work with HCSA to develop a Medi-Cal Administrative Activities (MAA) claiming plan which would generate additional revenue to re-invest into the program. The proposed funding would expand not only the clinical services provided currently to reentry patients, but also the re-entry services currently provided through our Emancipators Initiative by funding barrier removal for program participants. Currently, Roots receives barrier removal funding only for individuals who are engaged in Emancipators on-the-job training program.
At present, Roots leadership is exploring opportunities to expand barrier removal services beyond both the workforce training and the reentry population as outlined in this proposal. Because of the success of the Emancipators Initiative in removing barriers to successful reintegration into society, Roots is currently in discussions with a potential funder interested in supporting a barrier removal department, accessible to the community at large.
Core Whole Health Care Area:
Program:
Themes, Keywords & Tags: Budget; Finance
City County Neighborhood Initiative Sobrante Park Resident Action Council
Roots manages multiple programs with discrete budgets involving a wide range of contracts and grants, including Alameda County contracts that require reporting in accordance with their Results Based Accountability standards and the development, tracking and invoicing of multiple budgets. We are accustomed to providing monthly reports, including expenses with source documentation, line item invoicing against approved budgets, and deliverables/outcomes to all funders. We utilize strict accounting practices and produce regular financial reports to ensure maximum utilization of allocated resources and monitoring of deliverables as they relate to expenditures. Several fiscal control mechanisms are in place including validation with source documentation, segregation of duties, and other appropriate checks and balances. Roots leadership and management are committed to ensuring appropriate oversight and support for all programs, adhering to performance standards, and exceeding expectations.
Roots has provided fiscal sponsorship for four organizations/ groups, helping them build their internal capacity, broaden their scope and deepen their impact in their respective communities. We have also incubated small businesses, providing them with technical assistance regarding branding, business planning, licensing, etc. We provide a variety of ongoing opportunities for training and leadership development for our partners and our community. Our services as a fiscal sponsor have ranged from being a “pass through” for funds, to providing training and expertise in areas such as proposal development, budgets, fund development, organizational structure and leadership development.
We have developed protocols for processing payments in a timely manner for individuals and small groups who may not have the capacity or experience with more complex accounting processes. As an organization we value being nimble and flexible, while prioritizing organizational stability and sustainability. As a result, we are able to be responsive to the community’s needs while also providing training on fostering healthy sponsorship relationships that are both accommodating and sustainable for the benefit of both parties. In this manner, we are able to avoid undue strain on our organization, while managing and meeting the expectations of our fiscally sponsored groups.
Core Whole Health Care Area:
Program:
Themes, Keywords & Tags: Budget; Finance
IRUSA Narrative
Roots manages multiple programs with discrete budgets involving a wide range of contracts and grants, including Alameda County contracts that require reporting in accordance with their Results Based Accountability standards and the development, tracking and invoicing of multiple budgets. We are accustomed to providing monthly reports, including expenses with source documentation, line item invoicing against approved budgets, and deliverables/outcomes to all funders. We utilize strict accounting practices and produce regular financial reports to ensure maximum utilization of allocated resources and monitoring of deliverables as they relate to expenditures. Several fiscal control mechanisms are in place including validation with source documentation, segregation of duties, and other appropriate checks and balances. Roots leadership and management are committed to ensuring appropriate oversight and support for all programs, adhering to performance standards, and exceeding expectations.
Roots has provided fiscal sponsorship for four organizations/ groups, helping them build their internal capacity, broaden their scope and deepen their impact in their respective communities. We have also incubated small businesses, providing them with technical assistance regarding branding, business planning, licensing, etc. We provide a variety of ongoing opportunities for training and leadership development for our partners and our community. Our services as a fiscal sponsor have ranged from being a “pass through” for funds, to providing training and expertise in areas such as proposal development, budgets, fund development, organizational structure and leadership development.
We have developed protocols for processing payments in a timely manner for individuals and small groups who may not have the capacity or experience with more complex accounting processes. As an organization we value being nimble and flexible, while prioritizing organizational stability and sustainability. As a result, we are able to be responsive to the community’s needs while also providing training on fostering healthy sponsorship relationships that are both accommodating and sustainable for the benefit of both parties. In this manner, we are able to avoid undue strain on our organization, while managing and meeting the expectations of our fiscally sponsored groups.
ref. IRUSA Narrative
Core Whole Health Care Area:
Program:
Themes, Keywords & Tags: Budget; Finance; Payment
Mdei-Cal and CalFresh Renewal, Assistance and Enrollment Project
Roots’ accounting procedures, internal controls, financial planning and reporting, revenue and accounts receivable, expense and accounts payable, and asset management procedures are detailed in its Fiscal Policies & Procedures, approved by its Board in February 2012. Roots’ Chief Financial Officer, Chris Akhidenor, CPA, oversees the Finance Department which includes accounting, finance and billing staff, ensuring that accounting records are complete and accurate, and that expenditures are approved in a consistent fashion and are in accordance with their respective budgets.
Roots executive leadership prioritizes the alignment of the agency’s overall mission with its financial goals, and as such, remains involved with key aspects of financial management on an ongoing basis. Periodic top-level review of outcomes (CEO) and execution (COO) are performed as they relate to overall organizational goals and operation. Roots leadership supports the production of timely and accurate reporting, including financial reports. Key Performance Indicators developed by Program Directors are reviewed by the CEO to ensure consistency with overall agency goals.
Roots manages multiple programs with discrete budgets for a wide range of contracts, grants and subcontracts, some of which require managing multiple budgets within one program. We currently carry out various contracts in Alameda County that require reporting in accordance with Results Based Accountability standards as well as the development, tracking and invoicing of multiple budgets. Roots is accustomed to providing monthly reports, including expenses with source documentation, line item invoicing against approved budgets, and reporting of deliverables and outcomes to various funders, including foundations, public agencies and academic partners.
Multiple budgets within the same project are tracked appropriately by Roots finance staff utilizing the approved line item budget with proper assignment of classes and subclasses for invoicing and tracking purposes. Accounting staff utilize strict bookkeeping practices to ensure that expenditures are properly tracked and managed. Expenditures are recorded in a manner that is at least as detailed as the categories itemized on the approved program budget. Income and expense reports are generated monthly and are reviewed in conjunction with program budgets. The Finance Director furnishes regular reports to Program Directors to ensure maximization of allocated resources and monitoring of deliverables and outcomes as they relate to expenditures.
Roots Community Health Center employs several safeguards to ensure that financial transactions are properly authorized, appropriated, executed and recorded. Several fiscal control mechanisms are in place, including comparison of information from different sources, validation with source documentation, segregation of duties, and other appropriate checks and balances to ensure accurate reporting and safeguard against misappropriation and error. Duties and record-keeping requirements are segregated and checked against one another in order to safeguard against error. As such, every effort is made to segregate duties so that no single individual is solely responsible for all aspects of a transaction. For instance: vendor selection, approval of invoices and paying of invoices are handled by different individuals in the organization; the custodian of a particular asset belonging to the organization would not be involved in any recordkeeping regarding that asset; the person responsible for approving payroll is not the same individual who signs payroll checks.
Variances and other concerns, should they arise, are to be documented and reported by the Finance Director to executive staff immediately and reviewed and acted upon in a timely manner. In addition, Roots’ assets and equipment are inventoried and monitored to protect the organization’s property and safeguard grant assets. Property acquired in connection with a grant or contract is logged as such, and the organization’s inventory is maintained and audited on an annual basis. Roots strives to maintain a state of audit-readiness at all times. To that end, Roots conducts internal financial audits on a quarterly basis, and an annual external audit.
Core Whole Health Care Area:
Program:
Themes, Keywords & Tags: Budget; Finance; Payment