Excess and Deficit Examples

Excess Adjustment

Adjustment of excess amounts earned in a Fiscal Year (FY) beginning between March 12, 2017, and March 11, 2018, must be applied to the following FY. An example is illustrated below.

Excess Example

Annual Compliance Level for FY 2019, Beginning July 1, 2018 = $704,300

Excess Uncompensated Services Provided in FY 2018 = $1,000

CPI adjustment between 2016 and 2017 = 2.5 percent

Excess + (Excess x Percent Change in CPI) = Adjusted Excess

$1,000 + ($1,000 x 2.5 percent) = $1,025 (Adjusted Excess)

Annual Compliance Level - Adjusted Excess = Adjusted Annual Compliance Level

$704,300 - $1,025 = $703,275 (Adjusted Annual Compliance Level)

 

Deficit Adjustment

Adjustment of deficits incurred in a FY beginning between March 12, 2017, and March 11, 2018, must be made up in the following FY, is illustrated below:

Deficit Example

Annual Compliance Level for FY 2018, Beginning July 1, 2018 = $704,300

Deficit Amount from FY 2018 to be made up in FY 2019 = $1,000

CPI adjustment between 2016 and 2017 = 2.5 percent

Deficit + (Deficit x Percent Change in CPI) = Adjusted Deficit

$1,000 + ($1,000 x 2.5 percent) = $1,025 (Adjusted Deficit)

Annual Compliance Level + Adjusted Deficit = Adjusted Compliance Level

$704,300 + $1,025 = $705,325 (Adjusted Annual Compliance Level)

Date Last Reviewed:  April 2018


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