Finance and Expenditures Glossary

On This Page
Expenditures Definitions
Where Do I Put...
Follow-Up Questions
Title V Expenditures Report by Priorities


Expenditures Definitions

Client Fees: Report expenditures that had as their source revenue received as a client fee (i.e. sliding fees for a health care or MCH service).

Local Tax: Report expenditures that had as their source revenue from local tax levies.

Medicaid (Title XIX of the Social Security Act): Report expenditures that had revenue from Medicaid reimbursements as their source. This includes Prepaid Medical Assistance Plans (PMAPs), community based purchasing and community alternative care (CAC), community alternatives for disabled individuals (CADI), development disabled (DD) (formerly known as mental retardation or related conditions (MR/RC)), elderly (EW), and traumatic brain injury (TBI) waivers. This does not include alternative care (AC) which is reported in Other State Funds.

Medicare (Title XVIII of the Social Security Act): Report expenditures that had Medicare reimbursements as their source. Also include revenue from Minnesota Health Senior Options (MSHO).

Other Federal Funds: Report expenditures that had as their source of revenue as the Federal Government other than those specified elsewhere in the glossary (i.e. Medicaid, Medicare, TANF, and Title V). This includes dollars that come directly and as pass thru funds. Any funds with a Catalog of Federal Domestic Assistance (CFDA) number are federal funds. Examples include WIC, Veteran's Administration, Pandemic Flu Supplemental Funding, and Public Health Preparedness. This does NOT include Medicaid, Medicare, Medicaid waivers, Title V, and TANF funds. If a grant is funded by both state and federal sources (e.g., 30% state funds and 70% federal funds) divide the amount appropriately between Other State Funds and Other Federal Funds.

Other Fees (non-client): Report expenditures that had as their source revenue received as a fee for service, or for a license or permit. Usually the charge has been set by statute, charter, ordinance, or board resolution.

Other Local Funds: Report expenditures that had their source from other local funds (not pass thru from state or federal government) including in-kind and contracts, grants or gifts from local agencies such as schools, social service agencies, community action agencies, hospitals, regional groups, non profits, corporations or foundations. Please confirm that these funds do not originate from a federal or state source.

Other State Funds: Report expenditures of dollars spent from other state funds other than those specified including grants and contracts from the Minnesota Department of Health and other state agencies that are not "pass thru" dollars from the federal government. Funding with a CFDA number are federal dollars. Examples of other state funding include alternative care and family planning special project. Please confirm that these funds do not originate from a federal source. If a grant is funded by both state and federal sources (e.g., 30% state funds and 70% federal funds) divide the amount appropriately between Other State Funds and Other Federal Funds.

Private Insurance: Report expenditures that had reimbursements received from private insurance companies as their source.

State General Funds: Report expenditures of dollars that had the state general funds portion of the Local Public Health Act as their source. State general funds are to be used for the operations of community health boards.

State General Match: Report non-federal funds such as local taxes, reimbursements for services, fees, other local funds, and non-federal grants use as local match equaling at least 75 percent of the state general funds used.

TANF: Report the total of invoices sent to MDH for reimbursement for the period of January 1 to December 31 that had Federal TANF as their funding source.

Title V: Report expenditures of dollars that had the federal Title V (MCH) portion of the Local Public Health Act as their source.

Title V Match: Non federal funds that were used for Title V programs are eligible for match. This includes state general funds of the LPH Act, Medicaid, local taxes, client fees, private insurance, other state funds, and other local sources that were used to support programs in the areas of improved pregnancy outcomes; family planning; children with special health care needs; child and adolescent health (ages 1 to 22); and infant health (under one year or age). If you want to use all of your MATCH dollars in one area such as Children with Special Health Needs you can. It is not necessary to use them only in the areas that you used Title V dollars in. For example, you can use Title V dollars in Improved Pregnancy Outcome, Family Planning and Children with Special Health Needs and use Title V match dollars to support Children with Special Health Needs and Child and Adolescent Health.

Where Do I Put...

Funding Report In
Alternative Care (AC) Other State Funds
Child and Teen Check-Up Clinics and Outreach 50%: Other Federal Funds
50%: Other State Funds
City Readiness Initiative Other Federal Funds
Community Alternative Care (CAC) Medicaid
Community Alternatives for Disabled Individuals (CADI) Medicaid
County-Based Purchasing Medicaid
Developmentally Disabled (DD) Medicaid
Early Hearing Detection and Intervention (EHDI) Other Federal Funds
Elderly Waivers (EW) Medicaid
Eliminating Health Disparities Other State Funds
Evidence-Based Home Visiting—Nurse-Family Partnership Implementation and Training Other Federal Funds
Family Planning Special Projects 70%: Other State Funds
30%: Other Federal Funds
Family Services Collaborative Mix of other local, other state, and other federal funds. The percentage of each funding source comprises differs for each collaborative.
Immunization Practices Improvement Program (IPI) Other Federal Funds
Immunization Registry: Minnesota Dept. of Health Other Federal Funds
Immunization Registry: Dept. of Human Services 50%: Other State Funds
50%: Other Federal Funds (C&TC)
Indoor Radon Grant Other Federal Funds
Interagency Early Intervention Committees (IEIC) Other Federal Funds
Lead Safe Housing Grant Other State Funds
Minnesota Family Planning Program Other Federal Funds
Mental Health Collaborative Mix of other local, other state, and other federal funds. The percentage of each funding source comprises differs for each collaborative.
Mental Retardation or Related Condition (MR/RC) Now called Developmentally Disabled
Minnesota Senior Care Plus (MSC+) Medicaid
Minnesota Senior Health Options (MSHO) Medicare
Pandemic Flu Supplemental Funding Other Federal Funds
Perinatal Hepatitis B Other Federal Funds
Prepaid Medical Assistance Plan (PMAP) Medicaid
Public Health Emergency Response (PHER) Other Federal Funds
Public Health Emergency Preparedness (PHEP) Other Federal Funds
Statewide Health Improvement Program (SHIP) Other State Funds
Suicide Prevention 50%: Other State Funds
50%: Other Federal Funds
TANF Training—FHV—Growing Great Kids Training Support Other Federal Funds
Tobacco-Free Communities Other Federal Funds
Traumatic Brain Injury (TBI) Medicaid
WIC Breastfeeding Peer Support Program Other Federal Funds
WIC Program Other Federal Funds

Follow-Up Questions

Emergency Medical Services (EMS): Services provided by an EMT, EMT-I, EMT-P, first responder, or volunteer ambulance attendant. This includes transportation and treatment. Please consult Minn. Stat. § 144E.001 for more information. These funds are placed in Assure the Accessibility and Quality of Health Services.

Correctional Health: Direct cares services provided to the correctional population in county facilities. This is often a service provided through a contract between the county and the local health department. The correctional population may include inmates, detainees, juveniles, night residents, and other persons.

Home Care Services: State licensed services delivered in a place of residence to a person whose illness, disability, or physical condition creates a need for the services as according to Minn. Stat. § 144A.43. This does not include case management. These funds are placed in Assure the Accessibility and Quality of Health Services.

Hospice Services, Hospice Care: State licensed palliative and supportive care and other services provided by an interdisciplinary team under the direction of an identifiable hospice administration to terminally ill hospice patients and their families (Minn. Stat. § 144A.75). These funds are placed in Assure the Accessibility and Quality of Health Services.

Title V Expenditures Report by Priorities

Title V Match: Non federal funds that were used for Title V programs are eligible for match. This includes state general funds of the LPH Grant, Medicaid, local taxes, client fees, private insurance, other state funds, and other local sources that were used to support programs in the areas of improved pregnancy outcomes; family planning; children with special health care needs; child and adolescent health (ages 1 to 22); and infant health (under one year or age). If you want to use all of your MATCH dollars in one area such as Children with Special Health Needs you can. It is not necessary to use them only in the areas that you used Title V dollars in. For example, you can use Title V dollars in Improved Pregnancy Outcome, Family Planning and Children with Special Health Needs and use Title V match dollars to support Children with Special Health Needs and Child and Adolescent Health.

Direct Services: Preventive, primary, or specialty clinical services to pregnant women and children, including children with special health care needs, where MCH Title V Block Grant or Title V Match funds are used to reimburse or fund providers for these services through a formal process similar to paying a medical billing claim or managed care contracts. Do not include the costs of clinical services which are delivered with Title V dollars but reimbursed by Medicaid, or other public or private payers. Examples include, but are not limited to, preventive, primary or specialty medical care visits, emergency department visits, inpatient services, outpatient and inpatient mental and behavioral health services, prescription drugs, occupational and physical therapy, speech therapy, durable medical equipment and medical supplies, medical foods, dental care, and vision care.

Enabling Services: Non-clinical services that enable individuals to access health care and improve health outcomes where MCH Title V Block Grant or Title V Match funds are used to cover these services. Enabling services include, but are not limited to: case management, care coordination, referrals, translation/interpretation, transportation, eligibility assistance, home visiting, health education for individuals or families, environmental health risk reduction, health literacy, and outreach. Do not include the costs for enabling services that are reimbursed by Medicaid, or other public and private payers. This category may include salary and operational support to a clinic or program that enable individuals to access health care or improve health outcomes. Examples include the salary of a public health nurse who provides prenatal care in a local clinic or compensation provided to a specialist pediatrician who provides services for children with special health care needs.

Public Health Services and Systems: Activities and infrastructure to carry out the core public health functions of assessment, assurance, and policy development, and the 10 essential public health services where MCH Title V Block Grant or Title V Match funds are used to cover these services. Examples include the development of standards and guidelines, needs assessment, program planning, implementation, and evaluation, policy development, quality assurance and improvement, workforce development, and population-based disease prevention and health promotion campaigns for services such as newborn screening, immunization, injury prevention, safe-sleep education and anti-smoking. Reporting on public health services and systems should not include costs for direct clinical preventive services, such as immunization, newborn screening tests, or smoking cessation.