Comprehensive Revenue and Expenditure Report

The Ohio County Boards of Developmental Disabilities (County Boards) and Councils of Government (COGs) Consolidated Revenue and Expenditure Report is compiled from the annual income and expenditure report submitted by each County Board and each Council of Government. The revenue for each is comprised of federal, state, local, and capital revenue. This report also breaks down the expenditures for each County Board and COG, by program. All expenditures and revenues are on a cash basis for the calendar year, and have not been audited.

​For information concerning the Consolidated Revenue and Expenditure Report, contact the report coordinator at Report-Coordinator@list.dodd.ohio.gov.
For your convenience, we offer a PDF version of the Consolidated Revenue and Expenditure Report for those who like a printed copy.  An Excel version of the report is also available upon request.
Cost Report Resources for County Boards and COGs
Instructions for county boards
Instructions for COGs

Medicaid Administrative Claiming (MAC) and Random Moment Time Study (RMTS)

Medicaid Administrative Claiming (MAC) is a joint state and federal program that offers reimbursement for a portion of cost of certain administrative activities that support the Medicaid program and the population it serves. The Federal Financial Participation (FFP), or federal reimbursement, rate for administrative activities is 50%.

Random Moment Time Studies (RMTS) is a federally-accepted method for documenting time spent on administering Medicaid-funded programs. Qualified participants from DODD Central Office are pooled into one cost group, while qualified participants from County Boards of DD and COGs are combined into a second cost group. Names from each cost group are randomly selected and paired with 'random moments in time' to create representative sampled moments.

Reimbursement is directly related to the percentage of time spent on Medicaid-related administrative activities, as documented by sampled participants from each cost group, and consider participants' payroll costs and eligible contract costs. RMTS participants should respond to all sampled moments to ensure the required compliance rate is met. Failure to do so will negatively impact Medicaid Administrative reimbursements.