Substance Abuse Treatment Cost Allocation and Analysis Template (SATCAAT) Study, 1992-1994: [United States]

The Substance Abuse Treatment Cost Allocation and Analysis
Template (SATCAAT) is a unit cost protocol based on rigorous cost
accounting methods and standards for collecting substance abuse
treatment cost data. This protocol provides a uniform accounting
system for treatment providers that ultimately translates costs by
category into costs by unit of service. Each treatment provider may
include up to eight service delivery units (SDUs), which are defined
as a single treatment modality delivered at a single geographic
site. Data are entered into a series of spreadsheets within the
template, beginning with the conversion of the provider's financial
accounting reports into the Center for Substance Abuse Treatment's
(CSAT's) chart of accounts structure and continuing through the
allocation of costs using a step-down method of cost allocation. The
allocation of costs will produce a "cost profile" of average cost per
client by unit of service for each SDU. This data collection includes
data from a purposive sample. These data are useful for examining
patterns of service unit costs across the sampled SDUs. However,
generalization to other providers or provider types is not
possible. This release includes two files: (1) the SDU summary file
for residential women and children (RWC) (78 records), and (2) cost
data for all SDUS (213 records). The SDU summary file for RWC includes
four SDU types: (1) residential pregnant and postpartum women, (2)
residential long-term pregnant and postpartum women, (3) residential
short-term pregnant and postpartum women, and (4) residential women
and children. The SATCAAT Study includes data for multiple years for
some SDUs. Each year of data for each SDU constitutes one
record. SATCAAT captures costs for 14 different services: initial
assessment, medical exams, project evaluation, psychosocial
evaluation, individual counseling, group counseling, HIV testing and
counseling, medical and diagnostic services, housing and meals,
clinical case management, networking and outreach, client
transportation, client education, and staff education. The focus of
the SDUs in the cost data file were (1) Aftercare, (2) Children, (3)
Detox, (4) HIV, (5) Outpatient, (6) Residential, and (7) Women. This
file includes 27 different SDU types based on the service delivery
design of the sampled treatment providers (e.g., aftercare -- women
only, outpatient aftercare -- adult, outpatient aftercare --
adolescent).