soonercare proof of expenses

Medical care needed due to an accident or medical emergency while a member is travelling in another state is still eligible for compensation once medical necessity is determined. No matter who you are who are or [], Below are some of the easiest and most delicious things you can cook for a new date. Solicite de todosmodos- Algunos solicitantescalifican para SoonerCare coningresos levemente altos. https://www.benefits.gov/benefit/1638 SoonerCare will pay for prescriptions written by SoonerCare contracted doctors. F_r]5H.|1X=pVlWA90+zMIk3il+\1&}O!+2^Tddn?hJz{:%|0T`$,tM@v:&.\X6w E:X]`Jp ]JrA3WieIpAD7J0JE@'?ZtZBE%m2Lrl{-5(H|Z-^_G9Ko:=t$x T* . Starting January 2004 . There is no cost for those who meet the income guidelines; however, co-pays may apply to some services. Mujeres Embarazadas: Beneficios de alcance completoPor favor, incluya a los bebs por nacer en el tamao de su hogar. Newborn children (under age one) of SoonerCare members do not have to show proof. Providing more than one document is permitted. Childcare 4. %%EOF The application form is signed by the individual, parent, spouse, guardian or someone else acting on the individual's behalf. When an application is made online, the date of application is the date the application is submitted online. Debt 5. An individual does not have to have received a medical service nor expect to receive one to be certified for SoonerCare. SoonerCare (Oklahoma Medicaid) is a health coverage program jointly funded by the federal and state government. Address 4345 N Lincoln Oklahoma City, OK 73105 Get Directions Phone (405) 522-7300 Web http://www.okhca.org Hours Mon-Fri 8am-5pm Area (s) Served: Oklahoma SoonerCare is administered by the Oklahoma Health Care Authority (OHCA). HIPAA Privacy Notice| HIPAA Consumer Information| Authorization to Release Medicaid Records. If your income is higher, consider applying. To apply online, visit MySoonerCare.org. SoonerCare is the brand name given to Oklahomas medicaid program. (888) 308-4665. SoonerCare (Oklahoma Medicaid) is a health coverage program jointly funded by state and federal goverment. Additionally, the SoonerCare Choice/Insure Oklahoma waiver has allowed the state to extend eligibility to include individuals that would not otherwise qualify for coverage including: Adults and full-time college students eligible for Insure Oklahoma with a household income up to 200% FPL. Oklahomas healthcare system ranked 50th among 50 states and Washington, D.C. , just ahead of Mississippi at No. Financial Help Near You. Oklahoma ranked 49th last year. Just another site %PDF-1.6 % This program covers residents of the following states: OK. To apply for Medicaid in Oklahoma, applications can be submitted online, over the phone, or through the mail. OHCA contracts with designated PCCM to be SoonerCare providers. If you are on Medicare and you qualify for SoonerCare, most of your health care costs are covered. real william whip whitaker / michael savage podcast today youtube / michael savage podcast today youtube OHCA also pays the monthly Medicare Part B premium for SoonerCare members age 65 or older and for certain blind or disabled persons. hbbd```b``6 +@$9d%dX{03"_$X S4`f0 V Additional Local Programs. Please ask your FCS representative for more help since everyones situation can be different! (effective: 4/1/2022), Insure Oklahoma ESI Income Guidelines The Oklahoma Health Care Authority collects the personally identifiable data submitted and received in regard to applications for services, renewals, appeals, provision of health care and processing of claims. Answer: It depends! Individuals aged 65 and older, individuals who are blind or have disabilities, women aged under 65 who need breast or cervical cancer treatment, and soonerplan men and women aged 19 and older with family planning needs are all eligible for this program. razer blade 15 60hz vs 144hz. Qtn8NyS-(_i- 2Q /@u\ps:n0e_D=9=m%,62[[Mao"$.`MnyB^j~eX Your email address will not be published. For more details please see the Benefits page. SoonerCare Choice. 0 Proof of expense is a key element in the process of managing and reimbursing business expenses. Certain American Indians and Alaskan Natives; Persons in the Oklahoma Breast and Cervical Cancer Treatment Program. If you currently have SoonerCare, we can help you re-apply to stay covered. Think your income may be a little too high? The cost sharing limit is also applied across the members of the household and re-sets at the beginning of each month. PO Box 826880 MIC 85 Sacramento CA 94280-0001 www.edd.ca.gov . (4) If OKDHS form 08MA005E is received and an application cannot be completed, receipt of OKDHS form 08MA005E constitutes an application which must be registered and subsequently denied. Pregnant Women: Full Scope BenefitsPlease include any unborn children in your household size. Members in Home and Community-Based Services waivers pay the following copays for prescriptions: $0.65 copay per drug costing $10.00 or less; $1.20 copay per drug costing $10.01 - $25.00; $2.40 copay per drug costing $25.01 - $50.00; $3.50 copay per drug costing $50.01 or more. 3m perfect it 3 step system. EDD News Release No. OHCA may get medical records for case management purposes directly from SoonerCare contracted medical providers or through contracted Health Information Exchange (HIE) Organizations. One person in a household: $25,760. OHCA may share this personally identifiable data with its authorized business associates, government agencies with jurisdiction over the OHCA, or as otherwise required or permitted by applicable law. For self-employed or independent contractors, income is "net" after business deductions. Therefore, it is important to specify whether its a not paid invoice, partially paid or paid in full. Unemployed or $0 income adults should qualify, even if they do not have children. 2) Provide one item from List A and one item from List B: List A: Proof of U.S. citizenship (show one item) Provide most reliable proof available, Items at the top of the list are better, List B: Proof of identity (show one item). The Oklahoma Health Care Authority is the state agency that administers the program. soonercare proof of expenses. Health Care 6. An invoice, receipt, or ticket will do the trick. cerave and the ordinary skincare routine for acne. Higher incomes may be accepted, and not all types of income count towards total. The federal government has said it will. To order an official copy of these rules, contact the Office of Administrative Rules at (405) 521-4911. By Jon McNamara. Round down the final amount to the lower dime. What Happens If I DonT Pay National Insurance Contributions? Providers will notice the main difference between the two programs when checking eligibility for members. Submit this Worksheet, proof of revenue, the Self-Employment Attestation Form, and the letter you received to SoonerCare. Citizenship and Immigration Services (USCIS), Certificate of Citizenship issued by USCIS, S. birth certificate (from the official state government agency of your birth state), Certification or report of birth abroad issued by USCIS or the State Department, American Indian card issued by USCIS for the Kickapoo tribe, Evidence of Civil Service employment by U.S. Government before 6-1-1976, Official military record of service showing U.S. place of birth (Form DD-214), Northern Mariana ID card from USCIS for naturalized citizens born before 11/4/1986, Extract of U.S. hospital birth record established at the time of birth, created at least five years before the initial application date, Life, health, or other insurance record showing U.S. place of birth, created at least five years before the initial application date, Census records showing U.S. place of birth, Nursing home records, medical records, or other documents showing U.S. place of birth, created at least five years before the initial application date, Bureau of Indian Affairs tribal census records, Navajo and Seneca tribes only, If you do not have any of the above items or have a question about the above items, contact the SoonerCare Helpline (800-987-7767), Government-issued ID cards with photo or identifying information (State ID card), Tribal government-issued ID card (CDIB card) or other tribal documents with photo or identifying information, S. Military ID, U.S. Military Dependent ID or U.S. Military Draft Record, Clients benefit from services rendered by Homeless Outreach, Gathering Place extends Love and Harmony to Women in Recovery, Free tax prep for households making under $60K/year. Posted On 7, 2022. On June 20, 2019, the Internal Revenue Service, the Department of the Treasury, the Department of Labor and the Department of Health and Human Services issued final rules regarding health reimbursement arrangements (HRAs) and other account-based group health plans. When an individual indicates a need for health benefits, the physician or facility may forward an application or 08MA005E to the OKDHS county office of the patient's residence for processing. The employee must provide the vehicles registration in order to confirm the vehicles horsepower. If you need assistance with the online application you can call the SoonerCare helpline at 1-800-987-7767 or visit your local Community Action agency. What can you do in the Soonercare Provider Portal. The OHCA rules found on this Web site are unofficial. We currently contract with MyHealth Access Network. soonercare proof of expenses. ACCEPTABLE MAGI DEDUCTIONS: Business/Self-employment expenses, include: farm expenses, depreciation, capital losses (limited to 610 0 obj <>/Encrypt 594 0 R/Filter/FlateDecode/ID[<54899F690B163E47A1B342788E748BE1><172921E4EE20334781A71BC26C8B797F>]/Index[593 44]/Info 592 0 R/Length 88/Prev 145596/Root 595 0 R/Size 637/Type/XRef/W[1 2 1]>>stream Children and pregnant women stay on SoonerCare at higher income levels. Medicaid is a program that covers medical expenses for certain groups of people who have limited income and resources. Names of colleagues accompanying the employee. %%EOF The OHCA will inform members of their household cost sharing cap amount upon eligibility determination. If there is no living spouse, the payment is made to a child eligible for benefits on the deceased's record in the month of death. A face-to-face interview is not required. However, there are so many different methods for each type of expense incurred. The San Francisco Bay Area is filled with people of all kinds. The Smart Recognition technology OCR+ extracts all relevant information in a matter of seconds, freeing you from manual entry and all the time-consuming steps of this process. RCS Paris 810 794 610 7, rue du 4 Septembre, 75002, Paris support@expensya.com +33 1 85 09 28 40. On June 30, 2020, Oklahomans voted to expand SoonerCare eligibility to adults ages 19-64 whose income is 138% of the federal poverty level or lower through Medicaid expansion. Although not required, the form may be submitted by the physician or facility as notification of a need for medical services. Medicare is different from SoonerCare (Oklahoma Medicaid). Employees may incur meal expenses as part of their professional activity. On June 30, 2020, Oklahomans voted to expand SoonerCare eligibility to adults ages 19-64 whose income is 138% of the federal poverty level or lower through Medicaid expansion. Income numbers are estimates. List of Common Monthly Expenses 1. Visiteokhca.org/programspara ms detalles. Documents: MySoonerCare Member Handbook - English | Spanish SoonerCare FAQs - English | Spanish Health Insurance Marketplace Application - English | Spanish Soon-To-Be Sooners (STBS por sus siglas en ingls) Soon-To-Be-Sooners (STBS) (effective: 1/1/2023) SoonerPlan (effective: 4/1/2022) Adult Caretaker/Relative w/Child (effective: 4/1/2022) Expansion Adults There is no retroactive coverage for previous bills. 636 0 obj <>stream The member is responsible for paying all copay amounts. Transportation 7. Only SoonerCare applications for women who are pregnant, and families with children and for family planning services are mailed to the OHCA Eligibility Unit. Share. Cree que sus ingresos pueden serdemasiado altos? Apply anywaysome applicants qualify for SoonerCare with slightly higher incomes. Oklahoma Human Services If the applicant is unable to sign the application, someone acting on his/her behalf may sign the application. 5. OHCA may share this personally identifiable data with its authorized business associates, government agencies with jurisdiction over the OHCA, or as otherwise required or permitted by applicable law. Today, regulatory changes are initiated around the world. Cost: Reduced Cost. Top 7 features in an Expense Reports Management Software. This change equates to an estimated annual income of $17,796 for an individual or $36,588 for a family of four. CERTIFICATION, REDETERMINATION AND NOTIFICATION, 35-5-60. The Oklahoma Health Care Authority (OHCA) is the state agency that administers the program and determines financial eligibility for the program. https://oklahoma.gov/okdhs/services/health/soonercare.html, https://oklahoma.gov/ohca/individuals/mysoonercare/apply-for-soonercare-online/eligibility.html. The SoonerCare demonstration provides delivery system authority for mandatory and optional Medicaid beneficiaries who receive SoonerCare benefits which include Medicaid state plan benefits. Oklahoma SoonerCare for Pregnant Women by Oklahoma Health Care Authority serving Countyline, OK. (a) Application. (en vigor: 1/1/2023), Adulto Guardin / Familiar con nio/a Cost sharing is the portion of payment for services the member pays out of their own pocket. An invoice is an accounting document that certifies the purchase or sale of goods and services. Therefore, the employee is required to provide a travel ticket or the different expenses incurred during the trip using a company vehicle such as toll, fuel, etc. Oklahoma seniors must be financially and medically eligible for long-term care Medicaid. When OKDHS form 08MA005E is received by OKDHS, or received by OHCA and forwarded to OKDHS, the earliest of the date stamps is considered the date of request and should be honored when followed within twenty (20) days by a signed application for SoonerCare. endstream endobj startxref : 21-64 - 2 - November 5, 2021 . soonercare proof of expenses. However, if a member's copay amount is left unpaid, providers can send their account to a collection agency. dna mutation simulation answer key pdf; private chef st thomas virgin islands (1) An application may be made in a variety of locations, for example, a physician's office, a hospital or other medical facility or in the county OKDHS office. Budgeting and expense management templates, Employee Reimbursement: Reimbursable Expenses and Expense Management, Migrating our background processing workflow to .NetCore, Human E-Recruitment: key to hiring success at Expensya, VAT (if the expenditure is subject to VAT), The reason for the trip (to prove that it is for a professional purpose). Luckily, the SSI program makes an exception for lump sums of disability backpay. SoonerCare provides coverage for dental care, preventive care, family planning services, behavioral health, and substance abuse services as well as inpatient hospital services. Unlike the invoice, the receipt includes all the necessary information for reimbursement of an expense report since it certifies that the employee has actually incurred an expense on behalf of the company. https://oklahoma.gov/okdhs/services/health/soonercare.html Subtract the monthly expenses from the monthly WC. If they are not a SoonerCare doctor, the prescription will not be covered by SoonerCare. (en vigor: 4/1/2022), Adultos en Expansin The applicant and provider are notified by computer-generated notice. Member copays are deducted from the total cost sharing limit for each member of the household. Persons in the Oklahoma Breast and Cervical Cancer Treatment Program. (5) If the applicant also wishes to apply for a State Supplemental Payment, either the applicant or his/her guardian must sign the Medical Assistance Application form. This data is treated as confidential and is stored securely in accordance with applicable law and regulations. How to deal with an expense with no proof? for SoonerCare for the first time. An application for SoonerCare may also be submitted through the Health Insurance Exchange. The cost sharing limit is based upon the members' family income and is capped at five percent per month. Applications for other medical services may be mailed or faxed to the local county OKDHS office. Click here to update your Oklahoma Health Care Authority (OHCA) account and be ready for insurance benefits from SoonerCare/Medicaid. Complete your annual enrollment with us today. 51. 289 0 obj <> endobj Proof of United States Citizenship and Identity 1) Any one of these three proves BOTH citizenship and identity: OR, if you do not have any of the items listed above. If you are employed or have another form of income, they will want proof you meet the income guidelines. Insurance coverage for uninsured Oklahomans includes: Pre-existing conditions are covered for future treatment, 6 prescriptions per month (two name brand), Choose your Primary Care Physician* (as long as they accept Medicaid), Transportation (via SoonerRide, non-emergency covered medical services), Physical Therapy, Speech Therapy, Occupational Therapy, Dental examinations, X-Rays, cleanings, fluoride, fillings, dentures and more. The date of application for a paper application is the date a signed application is received and stamped in by contracted agency partners or OHCA. SoonerCare Choice is a Primary Care Case Management Program (PCCM) in which each member has a medical home. Knowing that 15% of the proof of expense is damaged, lost or received after the deadline of acceptance, this is a real revolution. The Oklahoma Health Care Authority is the state agency that administers the program. hb```M@(18tv'&Z S9q>mvSmoI5(C2Ae% I @;H@B1_c3 8FfO(;L@(%Bi{* . The Oklahoma Health Care Authority collects the personally identifiable data submitted and received in regard to applications for services, renewals, appeals, provision of health care and processing of claims. This program covers residents of the following states: OK. soonercare proof of expenseshow long does it take to digest raw broccoli. comprehensive and other records or documents may be used as proof. soonercare proof of expenseslaconia daily sun obituaries. This program helps pay some or all medical bills for many people who can't afford them. For a current list of copay amounts that providers are allowed to charge, please refer to the following chart, visit the OHCA SoonerCare Benefits website or contact the Sooner Care Helpline at 1-800-987-7767. Single-case agreements and contracts will not be allowed under the rule changes. Children Pregnant Women: Full Scope Benefits Please include any unborn children in your household size. Required fields are marked *. To apply for Medicare benefits, visit or call your local Social Security Office. Oklahomas most popular plan is the HMO plan. SoonerPlan is Oklahomas family planning program for women and men who are not enrolled in regular SoonerCare services. Then, they will have no more copays for the remainder of the family's current month. Posted On 7, 2022. SoonerCare pays only the deductibles and a portion of the co-insurance when any of the above items are covered by Medicare. Just walk in! They must have limited income, limited assets, and a medical need for care. https://oklahoma.gov/ohca/individuals/mysoonercare/apply-for-soonercare-online/eligibility.html. The rule is actually that you have nine months to spend your SSI back pay. Did you know that when you enroll in SoonerCare, benefits only last for 12 months? . If the member is identified as paying over the total limit for the month, OHCA will help with reimbursement to the member. If faxed, it is not necessary to send the original application. Call the Oklahoma County Social Services at (405) 270-0082 for more information or to apply for help. Yes No . what dallas city council district am i in soonercare proof of expenses. No work requirement. 2400 N Lincoln Boulevard Children and pregnant women stay on SoonerCare at higher income levels. If youve been denied before, apply again. The SoonerCare demonstration subsumed the State's previously existing 1915(b) waiver program, which began operation in urban areas on August 1, 1995. (2) OKDHS form 08MA005E, Notification of Needed Medical Services, is required only for preauthorization of medical services. This program helps pay some or all medical bills for many people who cant afford them. In Oklahoma, Medicaid is offered under the name SoonerCare. There are certain groups and benefits that are exempt from such copays: Members in Home and Community-Based Services waivers pay the following copays for prescriptions: $0.65 copay per drug costing $10.00 or less; $1.20 copay per drug costing $10.01 - $25.00; $2.40 copay per drug costing $25.01 - $50.00; $3.50 copay per drug costing $50.01 or more. An individual does not have to have received a medical service nor expect to receive one to be certified for SoonerCare. The Oklahoma Health Care Authority collects the personally identifiable data submitted and received in regard to applications for services, renewals, appeals, provision of health care and processing of claims. SoonerCare is the brand name given to Oklahoma's Medicaid program. The expense report proof has to include several components to make it legitimate such as: It is important to distinguish these two papers often confused in our everyday conversations. pip disable ssl verification environment variable. Adults who were not affected by expansion will still show Title 19 and those with Choice will still show SoonerCare Choice. The new expansion population will show Expansion Healthy Adult Program.. The ADvantage Program is a Medicaid-funded program administered by the Oklahoma Department of Human Services Aging Services Division. Personal Care 8. No appointment is necessary. Is Oklahoma Health Care Authority the same as SoonerCare? To qualify for SoonerCare, a person must: Covered health care services may include doctor visits, hospitalization and prescriptions. June 14, 2022; jeep renegade 4x4 usata francoforte sul meno; astrological predictions for trump 2022 . Other expenses (if these elements are included in the companys spending policy). There are different proof of payment requirements for each types of employee expenditure, though mostly they focus on retaining clear and comprehensive documentation. SoonerCare members can receive flu vaccines for free at your local county health department or through your primary care provider. soonercare proof of expenses Children and pregnant women can stay on SoonerCare at higher income levels than most adults. An application for medical services consists of the SoonerCare application. It is used to justify expenses incurred, ensure the compliance of costs incurred and be in good standing with the administration. If you have been approved it doesn't cost you anything, you'll just have to make sure that the healthcare providers you use accept it. It can be in a paper or digital format before being approved internally within the company. cristina's restaurant salsa recipe. This flyer explains how to send in that proof. Entertainment 10. Children up to 18 years of age are eligible to receive vaccines at no charge through the Vaccines for Children (VFC) program if any of the following apply: They are Medicaid eligible Uninsured Whats The Difference Between Class 2 And Class 3 NI Contributions. SoonerCare HMP is an innovative and comprehensive program designed to benefit SoonerCare Choice members who have or are at risk of developing chronic conditions and the SoonerCare providers who care for them. SoonerCare, Oklahomas Medicaid program, provides health care to children under the age of 19, adults with children under the age of 18, pregnant women, and people who are older than 65 or have blindness or another disability. Here are some examples of household income statements. Members can update their information regarding a change in circumstances at any time. The Oklahoma Health Care Authority's secure portal is intended for providers, clerks and billing agents. Soonercare is a choice program offered by the Oklahoma Department of Health to help you take care of your health. The receipt is a document issued to the customer at the time of payment following a given service, intended to serve as proof fiscally speaking. Medicare provides coverage mostly to individuals age 65 or older and some people with disabilities. Just another site. To apply over the phone, call the SoonerCare Helpline at 800-987-7767. Low-income families, qualified pregnant women, children, and individuals receiving Supplemental Security Income (SSI) are some of the groups that are mandated to be eligible for coverage. (If you receive more than one lump-sum installment, you have nine months to spend the money each time . Slash Your Expenses Increase Your Income Summary List of Common Monthly Expenses Eligibility And Countable Income, PART 7. SoonerCare members can no longer self-refer to out-of-state doctors. Just another site. Food and wine are intended not only [], How to have sex with locals in the Bay Area. Other rules and qualifications may apply. SoonerCare (Oklahoma Medicaid) is a health coverage program jointly funded by the federal and state government. Posted on 2022 06 15- by 2022 06 15- by This change equates to an estimated annual income of $17,796 for an individual or $36,588 for a family of four. Newborn children (under age one) of SoonerCare members do not have to . (en vigor: 4/1/2022). When a request for SoonerCare is made orally, and that request is followed within twenty (20) days by a signed application, the documented date of the oral request is the date of application. #1 Log into the SoonerCare online portal at www.apply.okhca.org #2 Find I want to. Depending on the expenditures, the expense report proof documents have their own particularities and this is according to the type of expenses incurred. Sarah and John Graves Center 2325 S. Harvard. Income numbers are estimates. The next date [], Meritage offers guests a small and large plated menu using the highest quality ingredients from many local purveyors and artisanal [], Two-story high ceilings, original arches, and columns welcome you through the dramatic entrance. SoonerCare and Insure Oklahoma Income Guidelines, Electronic Health Record Incentive Program, SoonerCare Out-of-State Services Rule Changes, ajustado modificado de su hogar tributario * ( MAGI por sus siglas en ingls). Such copays for approved services went into effect July 1, 2014, and have been updated. These plans are less expensive than the other types of insurance. Three people in a household: $43,920. stoc 2022 accepted papers; the forum inglewood dress code; to what extent is an individual shaped by society; astragalus and kidney disease; lake wildwood california rules and regulations; soonercare proof of expenses. The official rules are published by the Oklahoma Secretary of State, Electronic Health Record Incentive Program, SoonerCare Out-of-State Services Rule Changes. Sometimes the employee invites a client to create a professional relationship. An expense reports management solution like Expensya allows you to dematerialize your receipt in real-time. For self-employed or independent contractors, income is net after business deductions. The Personal Care Program is part of Oklahomas state Medicaid plan, and there is no waitlist to receive personal care assistance. With Soonercare, you can pay your hospital bills, but not all. hbbd``b` $ b6`$A9`)AXAH1;0Kl@PH2012= 0kS . Electronic Health Record Incentive Program, SoonerCare Out-of-State Services Rule Changes, Health Insurance Marketplace Application -, 12 Month Income Statement Profit and Loss -. This document does not justify the payment of the expense. Thanks to this regulatory advancement, the vouchers scanned with Expensyas expense management solution have the same legal value as the paper vouchers. Unemployed or adults with $0 income may also qualify for the program. As you can see, the proof of expense is a document that is important for the reimbursement of business trips, and also vis--vis the tax administration. soonercare proof of expensesspring ligament tear recovery time. Other members may use the SoonerCare online application or may call the SoonerCare Helpline at 1-800-987-7767. Notify me of follow-up comments by email. A provider cannot deny services based upon a member's inability to pay at the time of service. There are no health questions on the application. 327 0 obj <>stream Every expenditure incurred by an employee within the frame of their professional activity must be accompanied by proof to guarantee the reimbursement. If you have low income and limited assets,SoonerCare may help pay some or all of Medicare premiums and cost sharing expenses. Housing 2. Four people in a household: $53,000. In this case, the proof must include: In addition to the standard proof, accommodation costs must include: It is important to indicate why the employee has stayed in a hotel by determining the distance from their home. soonercare proof of expensesharvey korman net worth at death. Family & Children's Services - All rights reserved, Certified Community Behavioral Health Clinic (CCBHC), Mobile Applications for Self-Care and Recovery. Applying for public assistance programs in Oklahoma County. Once the household cost sharing limit is reached, the members of the household should not be charged a copay. Here, we'll cover the basics with some of the more common expenses: Meal expenses Mileage costs Transport costs Accommodation expenses Miscellaneous expenses