INTRODUCTION PART A: OVERVIEW OF THE AοA TECHNICAL ASSISTANCE The "Aging Network." The phrase connotes a loose affiliation of agencies that provide services to the elderly. Rather, it is a big business, multi-million dollar industry that provides advocacy, living support, and nutrition services to an increasingly large population of elderly Americans. Although public support for this industry (through the administration on aging, AoA) has been generous, it is not limitless. The double-edged sword of the economy constrains available funding and forces more and more elderly into income brackets where they need assistance from this network. To meet the challenge of providing more services with fewer resources, AoA programs must adopt a business-oriented approach. They must emphasize management techniques such as planning and budgeting, cost accounting, unit costing, financial management, and monitoring and evaluation to answer a host of daily management questions such as those shown in Exhibit 1. Responsibility for addressing these information needs is focused sharply on Area Agencies on Aging (AAAs), which coordinate a melange of contract service providers. AAAs report to State Units on Aging (SUAs) which, in turn, report to AoA. To assist entire Aging Network in meeting this obligation, AoA contracted with Birch & Davis Associates, Inc. to develop four documents: A financial management assessment guide A financial management and accounting technical assistance manual for SUAS A financial management and accounting manual for AAAS A financial management and accounting manual for contract service providers These manuals will be the basis of training and technical assistance to be provided late in 1982. 1. THE AAA FINANCIAL MANAGEMENT AND ACCOUNTING MANUAL The AAA Financial Management And Accounting Manual provides AAA managers and fiscal personnel comprehensive guidelines for implementing a sound financial management and accounting system. The organization of the Manual is shown in Exhibit 2. Part One is designed to acquaint top managers (including the Board) work the need for detailed planning and budgeting; the work outlined in Part One, however, may be carried out by accounting staff. Part Two is intended primarily How much is the total aging funding for a specific State? What are the various sources of funding for What are the cumulative expenditures for a What are the average client utilization and What are the unit costs per service for a AREA AGENCIES ON AGING What is the average cost of providing a How much is the total funding to AAA and What is the unit cost per service and how do What are the aggregate (State total) costs for How many clients received services, by cost How much income was realized during the current reporting period? CONTRACT PROVIDERS AND SUBGRANTEES What were the total expenditures by cost How much income was received this month, by How many clients received services by cost What is the unit cost per service? Is one service delivery approach more cost What percentage of budget funds have already How do costs per unit of service client compare with those of similar providers? What is the total income from all sources for the current reporting period? What percentage of budgeted funds have already been spent, by line item? |