Participant Budget Information
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Participant Monthly Budget
Account
Information
NEPA CIL and
ACES$ Employee
W-2
Replacement Policy and Request Form
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to Download
NEPA CIL and ACES$ W2 Replacement Policy
A Tribute to
Active Aging
"Young@ Heart began in
1982 the members all lived in an
elderly housing project in Northampton, MA
called the Walter
Salvo House. The first group included elders who
lived through
both World Wars.....The current performers in
Young@Heart
range in age from 72 to 88....There are some with prior
professional theater or music experience, others who have
performed
extensively on the amateur level, and some who never stepped onto a
stage before turning eighty. None of the current performers of Y@H
were part of the original group that formed in 1982, but they have
kept alive the spirit of the early pioneers and
continue to push the group
into glorious new directions."
Click the link to their website for
more information
Young @
Heart
Click each link below to see
the Young @ Heart cover rock songs
Young @
Heart - I Wanna Be Sedated
(The
Ramones cover)
Young @ Heart - Fix You
(Coldplay cover)
Young @ Heart - Stayin' Alive & I Will Survive
(Bee Gees Cover & Gloria Gaynor cover)
.jpg)
Click the
Picture Above to Download the
2 Page Enrollment Brochure in PDF Form
NORTHEAST PENNSYLVANIA CENTER FOR INDEPENDENT LIVING (DBA)
ACES$
is
dedicated to advancing the rights of persons with
disabilities in order to promote a full life in the
community through the prevention and elimination of
physical, psychological, social and attitudinal barriers
which serve to deny them the rights and privileges common to
the general public. The essence of the Independent Living
movement and its concepts are being proven daily by more and
more people with severe disabilities as they choose to
resume the responsibilities of directing their own lives by
becoming active, contributing participants in the mainstream
of their communities. The
mission of NORTHEAST
PENNSYLVANIA CENTER FOR INDEPENDENT LIVING,
(DBA)
ACES$
is to help people determine their own
individual lifestyle, based on personal choice, from a wide
spectrum of acceptable alternatives. The staff draws upon
their own experiences of living with a disability, as well
as professional training. Services are not limited by type
of disability or age. Our services are for any person with a
disability, service providers, and/or individuals interested
in disability related issues.
Types of Consumer Directed Compensation Models
What Is A
Fiscal/Employer Agent (F/EA)?
There are two
Fiscal/Employer Agent models that operate under section 3504
of the IRS Code, the Government Fiscal/Employer Agent and
the Vendor Fiscal/Employer Agent.
Both models work well as
the neutral site or “bank” for individuals’ budget funds
allowing funds to follow the individual program participant
rather than the agency-based provider. Both F/EA models
provide individuals and their representatives with a high
level of choice and control over directing the use of their
individual budget funds and managing their support services
while providing fiscal accountability for state programs and
reducing some of the fiscal burden for participants and
their representatives. Both F/EA models are considered
qualified Medicaid waiver services but not qualified State
Plan services without a Medicaid 1115 waiver. In general, F/EAs
should not be direct care providers because of the conflict
of interest of being both the bank or public funds manager
and a direct service provider.
Government Fiscal/Employer Agent
(In accordance with IRS
Revenue Procedures 80- 4 and 2003-70)
Under the
Government Fiscal/Employer Agent (F/EA) model, a
state or local government entity may apply for and receive
approval from the IRS (under Section 3504 of the IRS Code
and IRS Revenue Procedure 80-4 and Proposed Notice 2003-70)
to be an employer agent on behalf of
individuals for the limited purpose of withholding, filing
and depositing federal employment taxes (e.g., FICA and FUTA)
and income tax withholding for workers they hire directly.
It also may:
<
Invoice a
state for individuals’ budget funds,
< Act
as a “bank for individuals’ budget funds and disburse and
track these funds,
< Manage
federal advanced earned income credits as necessary,
< Withhold,
file and deposit state income (if required) and
employment taxes (e.g.,
SUTA and disability, if applicable),
< Collect,
verify and process workers’ timesheets,
< Prepare
and distribute payroll checks to support workers hired by
individuals, and
< Process
and pay non-labor related invoices as approved in the
individual’s budget.
A Government F/EA also
may broker worker’s compensation and other insurance,
conduct criminal background checks on prospective support
workers, assist in verifying support workers’
citizenship/legal alien status and generate standardized
reports for state/county agencies and individuals, as
required.
The Government
Fiscal/Employer Agent model provides participants with a
high level of choice and control over their individual
budget funds and services while ensuring state programs
fiscal accountability and reducing some of the fiscal burden
for participants and their representatives (e.g., payroll
and bill payment).
Government F/EAs can
perform the “bank,” employer and bill payment functions on
behalf of participants (as their agent) without being
considered the common law employer of participants’ support
workers.
A Vendor Fiscal/Employer Agent
Vendor
Fiscal/Employer Agent (in accordance with IRS Revenue
Procedure 70-6). Under the Vendor Fiscal/Employer Agent
(F/EA) model, a private or public vendor entity or
authority may apply for and be approved by the IRS (under
IRS Rev. Proc. 70-6) to act as an employer agent on
behalf of individuals and perform similar tasks as a
Government F/EA described earlier.
The Vendor F/EA model is
the most popular ISO option used by states. NEPA CIL
(DBA)
ACES$
chooses to operate as a Vendor F/EA model because it
provides individuals with a high level of choice and control
while ensuring state programs fiscal accountability and
reducing some of the fiscal burden for participants and
their representatives (e.g., payroll and bill payment).
Vendor F/EA can perform the “bank,” payroll and bill
payment functions for participants without being considered
the common law employer of their support workers.
Historically, the Vendor F/EA model
facilitated states being able to meet CMS’ requirement for
freedom of provider and the receipt of program match for
F/EA costs for the purpose of the Federal Medicaid match.
The predominant role of ISOs is to
enable program participants or their representatives to
participate in consumer-directed support service programs.
Some types of ISOs (Government and Vendor IRS Employer
Agent-Fiscal ISOs) assist program participants and/or their
representatives in performing employer-related tasks (e.g.,
computing, withholding, filing and depositing payroll taxes,
processing payroll checks, arranging for employee benefits
(e.g., workers compensation coverage). Some ISOs also verify
legal immigration status and conduct criminal background
checks on candidates for employment without being the legal
employer of the worker and without the program participant
receiving Medicaid benefits directly. Under these Fiscal ISO
models the program participant or his/her representative is
the legal employer of his/her support service worker.
An IRS Employer
Agent-Fiscal ISO
may be a governmental or private (profit/non-profit)
organization. The Internal Revenue Service distinguishes
between governmental (IRS Rev. Proc. 80-4) and
non-governmental (IRS Rev. Proc. 70-6) employer agents by
prescribing specific procedures for each type to use in
filing payroll taxes. Only 6% of the consumer-directed HCB
support services programs examined used the government-based
IRS Employer Agent or Third Party Payer approach. Forty-five
percent (45%) of consumer-directed HCB support services
programs examined used the Vendor IRS Employer Agent (e.g.,
Fiscal ISO) approach. A majority (70%) of Vendor "Employer
Agent" ISOs are non-profit organizations.
A minority of
consumer-directed HCB support services programs (12%)
examined use the ISO model referred to as the "Fiscal
Conduit" ISO. This Fiscal ISO model coordinates the
disbursing of program funds directly to adults/elders with
disabilities or to family caregivers. The programs are
primarily funded with state-only revenues. Many of the
programs that use a Fiscal Conduit ISO are designed to
offset care-related expenses incurred by family caregivers.
The only Medicaid programs using the Fiscal Conduit ISO
model are those with 1115 research and demonstration waivers
to test this approach.
Agency with Choice
ISOs act as the legal employer of participant-hired workers
while delegating authority to participants and/or their
representatives for hiring/firing, training, and supervising
the day-to-day activities of their support service workers.
Twenty-one percent (21%) of consumer-directed HCB support
services programs examined use the "Agency with Choice" ISO
model. This ISO model is particularly effective in providing
significant choice and control for individuals with
cognitive impairments whose representative may not be
willing or able to be the legal employer of the support
service workers they recruit.
A minority (13%) of
consumer-directed HCB support services programs examined use
the "Supportive" ISO model. Supportive ISOs tend to
be special-purpose organizations or private individuals,
often with case management experience, whose primary role is
to provide a variety of supportive services to program
beneficiaries and/or their representatives (e.g., skills and
advocacy training, counseling, maintaining worker registries
and monitoring service quality and program participants'
satisfaction with their support services).
It should be noted that
ISO models are not necessarily mutually exclusive. Some
programs use more than one type of ISO (e.g., a Vendor
Fiscal ISO and a Supportive ISO). In some cases the ISOs
used by a consumer-directed support service program may meet
the criteria for more than one ISO model (e.g., combined
Fiscal and Supportive ISO or, in some cases, Support
Brokerage). Also, information about ISO models used was not
available for some programs.
ACES$ Fiscal
Employer Agent (F/EA) Quality Improvement Team:
Director, Public Policy & Initiatives
~ Tina Seidel, CPP
Controller ~ Kelly
Cole, CPP
Director of
Financial Operations
~ Duane Seidel, MBA, CPP
Operations Supervisor ~
Christopher Klein
The Director of Financial Management has 12 years of
experience in F/EA, the Controller has 4 years of
experience, and
the Staff Accountant has 4 years for an aggregate
combined total of over
20 years
of experience.
All are Certified Payroll Professionals with the
American Payroll Association and must take annual
Continuing Education Units to retain the certification.