accounting Derecognising Provisions

 Derecognising Provisions
The adjusted depreciable amount of the asset is depreciated over its useful life (under both the cost and revaluation method). Where the related asset is at the end of its useful life, all subsequent changes are recognised in profit and loss (Interpretation 1.7).

Disclosure requirements
Make good provisions are a separate class of provision requiring the following disclosure under AASB 137.84:

a.    The carrying amount at the beginning and end of the period;

b.    Additional provisions made in the period, including increases to existing provisions;

c.    Amounts used (i.e. incurred and charged against the provision) during the period;

d.    Unused amounts reversed during the period; and

e.    The increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate.
Practical Guidance

→    Illustrative examples 1 & 2 demonstrate the practical application of disclosures required under AASB 137.84.

28.    In accordance with AASB 101.85 the changes in the asset revaluation reserve resulting from changes in make good provisions may be a separate line item in other comprehensive income, where entities consider it is relevant to an understanding of the entity’s financial performance.


Budget Implications


Transaction    Fiscal Balance1    Underlying Cash Balance      
1. Recognise provision    Worsen
(due to movement in non-financial assets)    Nil impact
(no effect on net cash receipts)      
2. Unwinding of discount    Worsen
(interest expense reduces net operating balance)    Nil impact
(no effect on net cash receipts)      
3. Decrease in provision (recognised in ARR)    Nil impact
(no impact on net operating balance or non-financial assets)    Nil impact
(no effect on net cash receipts)      
4. Decrease in provision (recognised in P&L)    Nil impact
(as decrease in provision recognised as ‘other economic flow’ there is no impact on net operating balance or non-financial assets)    Nil impact
(no effect on net cash receipts)      
5. Increase in provision (recognised in ARR)    Nil impact
(no impact on net operating balance or non-financial assets)    Nil impact
(no effect on net cash receipts)      
6. Increase in provision (recognised in P&L)    Nil impact
(as increase in provision recognised as ‘other economic flow’ there is no impact on net operating balance or non-financial assets)    Nil impact
(no effect on net cash receipts)      
7. Derecognition of provision    Nil impact
(no impact on net operating balance from operations or non-financial assets)    Worsen
(decrease in cash resulting from restoration/decommissioning)   
1. The impact of make good is currently being reviewed by Finance in consultation with the ABS.

Note: The Australian Bureau of Statistics (ABS) Government Finance Statistics (GFS) would only record a provision where there was a legal obligation to identified counterparties or groups of counterparties.

Appendix 1
Illustrative examples

The following illustrative examples provide practical application of the accounting for decommissioning, restoration and similar provisions (‘make good’):

Illustrative example 1: Recognition of provision to make good a building at the end of an operating lease;
Illustrative example 2: Recognising an increase in make-good provisions in profit or loss; and
Illustrative example 3: Recognising an increase in make-good provisions in the asset revaluation reserve.
While these examples illustrate changes in a provision resulting from a revision in the estimated amount required to settle the obligation, the same accounting requirements would be applied if the change in the provision was the result of a revision to the discount rate.

In addition, although the examples illustrate changes in a provision where the related asset is measured using the revaluation model, the same accounting requirements would be applied under the cost method except that changes in the provision would be added to or deducted from the carrying amount of the related asset, rather than recognised in the asset revaluation reserve or in profit or loss.

Illustrative example 1 – Recognition of provision to make good a building at the end of an operating lease (including illustration of disclosure requirements)

Information:

An entity enters into an operating lease for an office block on 1 July 2005 for a period of 5 years and makes $200,000 worth of leasehold improvements. The contract specifies that the entity must make good the premises at the end of the lease term. Assume the entity depreciates PPE on a straight-line basis, a discount rate of 10% applies and inflation is 4.564% at 1 July 2005.

Answer:

In accordance with AASB 116.16(c) the cost of the asset, being the leasehold improvements of $200,000, will include an estimate of the cost of making good the premises at the end of the lease.

The entity estimates that at 1 June 2005 it would cost approximately $40,000 to return the building to its original condition. To determine the expenditure required at the end of the lease (30 June 2010), the entity projects the current value using an inflationary measure (such as CPI or building index) of 4.564%.

        Future Value = Present Value x (1 + inflation rate) Time period
        Future Value = $40,000 x (1 + 0.04564)5
                      = $50,000

As the time value of money is material, the provision will be discounted to its present value.


1 July 2005 – Recognition of Asset/Provision    Debit    Credit      
Dr. Leasehold Improvements
   Cr. Provision for make good
   Cr. Cash/Accounts Payable/Appropriations
$50,000 / (1.10)5 = $31,046    231,046   
31,046
200,000   
 
30 June 2006 – Unwinding of discount    Debit    Credit      
Dr. Interest expense
   Cr. Provision for make good
$50,000 / (1.10)4 - $50,000 / (1.10)5 = 3,105    3,105   
3,105      
30 June 2007 – Unwinding of discount              
Dr. Interest expense
   Cr. Provision for make good
$50,000 / (1.10)3 - $50,000 / (1.10)4 = $3,415    3,415   
3,415      
30 June 2008 – Unwinding of discount              
Dr. Interest expense
   Cr. Provision for make good
$50,000 / (1.10)2 - $50,000 / (1.10)3 = $3,756    3,756   
3,756      
30 June 2009 – Unwinding of discount              
Dr. Interest expense
   Cr. Provision for make good
$50,000 / (1.10)1 - $50,000 / (1.10)2 = $4,133    4,133   
4,133      
30 June 2010 – Unwinding of discount              
Dr. Interest expense
   Cr. Provision for make good
$50,000 - $50,000 / (1.10)1  = $4,545    4,545   
4,545      
1 July 2010 – Derecognise provision              
Dr. Provision for make good
   Cr. Cash/payable
To derecognise provision as premises is made good    50,000   
50,000   

At 1 July 2010 the provision is derecognised as the premises are made good at the end of the lease. Where estimates have been incorrect and the full provision is not derecognised when the entity vacates, the provision reversal will be recognised in profit and loss, in accordance with Interpretation 1.7.

The entity will also recognise depreciation expense of $6,209 for years 1-5. This is derived from the cost of restoration included in the cost of the asset of $31,046 depreciated on a straight-line basis over the term of the lease (5 years).


1 July 2006-10 – Depreciation of Asset    Debit    Credit      
Dr. Depreciation expense
(leasehold improvements)
Cr. Accumulated depreciation
(leasehold improvements)    6,209   
6,209   


Note: Other Provisions


    2005/06    2006/07    2007/08    2008/09    2009/10      
Carrying amount at 1 July 200X (opening)
Additional provisions made
Provisions no longer required
Unwinding of discounted amount
arising from the passage of time
Carrying amount at 30 June 200X (closing)    0

31,046
-
3,105

34,151    34,151

-
-
3,415

37,566    37,566

-
-
3,756

41,322    41,322

-
-
4,133

45,455    45,455

-
(50,000)
4,545

-   

If however at 1 July 2010 the entity extends its lease at the property and therefore does not make good the property, rather than derecognising the provision the entity is required to revalue the provision to take into consideration the delay in the outflow of the resources (refer to paragraphs 8 and 9). The leasehold asset is fully depreciated therefore it will not be required to be depreciated over this new period. 


Illustrative example 2 – Recognising an increase in make-good provisions in profit or loss

Information:

An entity enters into an operating lease on 1 July 2004 for a period of 20 years
(i.e. until 1 July 2024). The entity makes $500,000 of leasehold improvements. The expected cost to make good the premises at the end of the lease is $100,000. A discount rate of 10% applies.

On 1 July 2008 the entity makes changes to the building, creating a number of new offices/meeting rooms, which leads to an increase of $70,000 in the expected cost to make good the premises, as the entity will now need to remove the internal structures upon vacating the premises.

In accordance with the FMOs, the entity measures PPE under the revaluation model and no credit balance exists in the asset revaluation reserve in respect to leasehold improvements.

Answer:

At 1 July 2004 the entity recognises a provision for make good of:
100,000 / (1.10)20 = $14,864.


1 July 2004 – Recognition of provision    Debit    Credit      
Dr. Leasehold Improvements*
   Cr. Provision for restoration
   Cr. Cash/Accounts Payable/Appropriations
* $500,000 + 14,864 = $514,864    514,864   
14,864
500,000   

Accounting Guidance Note

 Accounting guidance notes
Accounting guidance notes are intended for use by Australian Government reporting entities covered by:
S49 of the Financial Management and Accountability Act 1997; or
Clause 2 of Schedule 1, of the Commonwealth Authorities and Companies Act 1997.
The aim of the accounting guidance notes is to provide non-mandatory explanation and examples relating to the interpretation and application of Australian Accounting Standards and the Finance Minister’s Orders to the above entities.
Accounting for Decommissioning, Restoration and Similar Provisions (‘Make Good’)

Purpose

To provide guidance on the accounting and disclosure requirements for initial recognition of make good provisions and subsequent changes made to them.

Target audience

This guidance note applies to Australian Government entities which have obligations to dismantle, remove and restore items of property, plant and equipment.

Applicable accounting pronouncements

AASB 116 Property, Plant and Equipment;
AASB 137 Provisions, Contingent Liabilities and Contingent Assets; and
AASB Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities.
Legislative requirements

Divisions 33 Valuation of Non-Financial Assets and 42 Provisions of the Finance Minister’s Orders (FMOs).
Definitions used

A list of relevant definitions is located at Appendix 2.

Key points

1.    Many agencies have obligations to dismantle, remove and restore items of property, plant and equipment (often referred to as ‘make good’). For example, agencies which lease premises may be required to restore the premises to its original condition at the conclusion of the lease.

2.    Accounting standards require these obligations to be recorded as liabilities in certain circumstances, as set out in this note. They are also required to be recorded as liabilities for budget purposes (see budget implications) although funding would not normally be provided to agencies until such time as payments are required to be made.

Initial recognition and measurement of provision

3.    AASB 116 requires the cost of an item of property, plant and equipment to include an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period (AASB 116.16(c)).

Cost of an item of property, plant and equipment includes (AASB 116.16):
Purchase price
(inc. duties & taxes)
Directly attributable costs
(see AASB 116.17)
Initial estimate of costs of make good






Practical Guidance
→    The following journal illustrates the initial recognition of an asset and the associated provision for make good.

Dr. Property, Plant and Equipment            XX
Cr. Cash                        XX
Cr. Provision for make good                XX
Cr. Expense (directly attributable costs)            XX

→    Even though the above journal entry does not separate the make good proportion of the asset, entities may find it useful to show the make good proportion of the asset separately in the asset register/ledger. This will assist entities when applying revaluations and impairment requirements on the separate assets.

4.    AASB 137 sets out how the resulting provision for decommissioning and restoration needs to be recognised and measured. An entity will be required to establish a provision for restoration costs only when the following recognition criteria is satisfied:

a.    an entity has a present obligation (legal or constructive) as a result of a past event;

b.    it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and

c.    a reliable estimate can be made of the amount of the obligation.

If these conditions are not met no provision should be recognised (AASB 137.14).

5.    The amount of the provision will be the best estimate of the expenditure required to settle the present obligation at reporting date (AASB 137.36). The provision will be discounted to reflect the present value of the expenditures where the time value of money is material (AASB 137.45). 

→    A common method of estimating the expenditure required to settle the obligation is to obtain a reasonable estimate of the expenditure required to make good the asset in the present day (i.e. through quotes/based on past experience in similar situations) and then adjusting this using inflationary measures such as the Consumer Price Index (CPI) or Building Price Indices to obtain the expenditure required in a future reporting period. Where the time value of money is material the provision will be discounted to reflect the present value of the expenditures (i.e. using the government bond rate).

→    Illustrative Example 1 demonstrates the estimation of expenditure required to settle the present obligation at reporting date.

6.    The provision shall be reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed (AASB 137.59).

Changes in the measurement of an existing provision

Unwinding of the discount

7.    The periodic unwinding of the discount shall be recognised in profit or loss as a finance cost as it occurs; it cannot be capitalised (Interpretation 1.8).  The unwinding of the provision should be recognised before revising the provision at year end.

$31,046

$34,151
$50,000
$41,322
$37,566
$45,455
Practical Guidance
→    Consider a situation where you are required to pay ABC $50,000 in 5 years time and a 10% discount rate applies. The present value of the $50,000 in today’s terms would only be worth $31,046 (i.e. if you were to invest at a rate of 10%, the $31,046 would be worth $50,000 in 5 years time).

The unwinding of the discount effectively increases the provision each year to reflect the passage of time. As in the above example, after one year has passed the entity must recognise that the $31,046 would no longer be sufficient to settle the $50,000 liability in 4 years time. The value of the $50,000 after one year would be worth $34,151 (i.e. if you were to invest at a rate of 10%, the $34,151 would be worth $50,000 in 4 years time).

Therefore the entity must increase the provision by $3,105 (the difference between $34,151 and $31,046).

→    Also see Illustrative examples 1 & 2.

Change in provision resulting from other changes

8.    Other changes in the measurement of an existing decommissioning, restoration and similar liability result from changes in:

a.    the estimated timing or amount of the outflow of resources embodying economic benefits required to settle the obligation; or
b.    the discount rate. (Interpretation 1.4)

9.    Accounting for changes in the measurement of the existing provision is dependent on the measurement of the related asset subsequent to initial recognition (cost model or revaluation model).

10.    Except otherwise required the FMOs require not-for-profit entities to measure property, plant and equipment using the revaluation model (with the exception of specialist military equipment), while for-profit entities and universities may apply either the cost or revaluation model (FMOs section 33.7).

Cost Model

11.    Under the cost model, an asset is initially measured at cost and subsequently carried at cost less accumulated depreciation and impairment losses. A subsequent increase (decrease) in the associated make good provision is added to (deducted from) the cost of the related asset in the current period.

Cost Model – increase in provision

12.    Similar to the initial recognition of the make good provision, an increase in the provision leads to an increase in the cost of the related asset, as demonstrated below.
Practical Guidance

→  Dr. Property, Plant and Equipment            XX
         Cr. Provision for make good                XX

13.    The increase in the cost of the asset may be an indicator that the asset may not be fully recoverable. If it is such an indication, the entity would be required to test for impairment in accordance with AASB 136 Impairment of Assets.
Practical Guidance

→    An asset is impaired when its carrying amount exceeds its recoverable amount. The recoverable amount of the asset is the higher of its fair value less costs to sell and its value in use. For more information on impairment please see AASB 136 Impairment of Assets.

Cost Model – decrease in provision

14.    A decrease in the provision leads to a reduction in the cost of the related asset. The amount of the reduction is not permitted to exceed the carrying amount of the asset. Any excess over the carrying value is taken immediately to profit or loss.

Practical Guidance
→    The following journal illustrates a decrease in the provision for make good:

Dr. Provision for make good                XX
   Cr. Property, Plant and Equipment                XX

The deduction is not allowed to exceed the carrying amount of the asset. Take for example an entity which has revised its initial estimate of make good provision downwards by $75,000. The related asset cost $600,000 on initial recognition and as it is nearing its useful life, has accumulated depreciation of $550,000. As the amount of the deduction ($75,000) would exceed the carrying amount of the asset ($50,000), the entity will deduct $50,000 from the asset, and the excess $25,000 would be recognised in profit or loss.

→    Also see AASB Interpretation 1 - Illustrative Example 1, which illustrates a decrease in a decommissioning provision under the cost model.
Revaluation Model

15.    Under the revaluation model, an asset is initially measured at cost and subsequently carried at fair value less any subsequent accumulated depreciation and impairment losses.
Practical Guidance

→    When revaluing assets for which there is a related make good provision it is important to understand whether the asset is valued on a ‘gross’ or ‘net’ basis.

If the asset is valued on a ‘gross’ basis, this means that the value of the asset has been determined without deducting any allowance for decommissioning costs. Where the asset is valued on a ‘net’ basis the value of the asset will be determined after deducting an allowance for decommissioning costs.

→    For more information see AASB Interpretation 1 Illustrative example 2.

16.    Not-for-profit entities apply revaluations to a class of asset. Revaluation increases and decreases relating to individual assets within a class are allowed to be offset against one another within that class (i.e. net revaluation increase/decrease), but should not be offset by revaluations in different classes.
Practical Guidance

→    Take for example, two motor vehicles (A and B) owned by an entity under the PPE class of ‘motor vehicles’. At the end of the reporting period vehicle A is revalued downwards by $2,000, while vehicle B is revalued upwards by $3,000. As these items are in the same class of asset these revaluations can be offset, resulting in a net revaluation increase of $1,000 ($3,000-$2,000).

17.    To understand changes in make good provisions under the revaluation model, it is first important to understand the treatment of previous asset revaluations, and the balance of the asset revaluation reserve. These are discussed below.

18.    An increase in the carrying amount of an asset due to a revaluation must be taken to the asset revaluation reserve unless the increase reverses a previous decrease of the same asset that was previously recognised in profit or loss.
Practical Guidance

→    The following journal illustrates an increase in the carrying amount of an asset where there have been no previous revaluation decrements recognised in profit or loss:

Dr. Property Plant and Equipment            XX
   Cr. Asset Revaluation Reserve                XX

→    The journal below illustrates an increase in the carrying amount of an asset where there has been a previous revaluation decrease recognised in profit or loss.

Dr. Property Plant and Equipment            XX
   Cr. Revaluation Expense                    XX
   Cr. Asset Revaluation Reserve (excess, if any)            XX

For example, an entity owns an item of PPE with an initial carrying amount of $200,000. In the previous year the asset was subject to a downwards revaluation of $20,000, which was recognised in profit or loss in that period. The entity now revalues the asset upwards by $35,000. The entity is therefore required to ‘reverse’ the previous decrement recognised in profit or loss and any excess above that amount in the revaluation reserve:

Dr. Property Plant and Equipment            35,000
   Cr. Revaluation Expense                    20,000
   Cr. Asset Revaluation Reserve (excess)            15,000

19.    A decrease in the carrying amount of an asset will be recognised in profit or loss. The decrease will be debited directly to the revaluation reserve to the extent of any credit balance existing in the respect of that asset.

→Practical Guidance
    The following journal illustrates a decrease in the carrying amount of an asset where there is no existing balance in the asset revaluation reserve.

Dr.    Revaluation Expense                XX
   Cr. Property Plant and Equipment                XX

→    The journal below illustrates a decrease in the carrying amount of an asset where there is an existing balance in the asset revaluation reserve relating to that asset:.

Dr.    Asset Revaluation Reserve                XX
Dr. Revaluation Expense (excess, if any)        XX
   Cr. Property Plant and Equipment                XX

Revaluation Model – Changes in the provision

20.    Changes in make good provisions under the revaluation model are the reverse of revaluations of the related asset, the only difference being the account affected (asset or provision).

21.    An increase in the provision for make good (similar to a revaluation decrease of the related asset) is recognised in profit or loss, except that it should be debited directly to the revaluation reserve to the extent of any credit balance existing in respect of the related asset.

→Practical Guidance
    The following journal illustrates an increase in the provision for make good where there is no existing balance in the asset revaluation reserve in respect of the related asset.

Dr.    Revaluation Expense                XX
   Cr. Provision for make good                    XX

→    The journal below illustrates an increase in the provision for make good where there is an existing balance in the asset revaluation reserve in respect of the related asset.

Dr.    Asset Revaluation Reserve                XX
Dr. Revaluation Expense (excess, if any)        XX
   Cr. Provision for make good                    XX

22.    A decrease in the provision for make good (similar to a revaluation increase of the related asset) is taken to the asset revaluation reserve unless the decrease reverses a previous revaluation decrease of the related asset that was previously recognised in profit or loss. This is subject to paragraph 23 below.

→    The following journal illustrates a decrease in the provision for make good where there have been no previous revaluation decrements of the related asset recognised in profit or loss:

Dr. Provision for make good                XX
   Cr. Asset Revaluation Reserve                XX

→    The journal below illustrates an decrease in the provision for make good where there has been a previous revaluation decrease in the related asset recognised in profit or loss.

Dr. Provision for make good                XX
   Cr. Reversal of previous asset write down (income: gain)    XX
   Cr. Asset Revaluation Reserve (excess, if any)            XX

23.    If the decreases in the provision exceeds the amount that the asset would have been carried under the cost model (i.e. its depreciated cost), the excess is taken to profit or loss. This means that the maximum an asset can be reduced is the same under the cost model and the revaluation model.

24.    As with the cost model, changes in the provision may be an indication that the asset (both the related asset and make good asset) may need to be revalued to ensure its carrying amount does not differ materially from its fair value at the reporting date (Interpretation 1.6c).

25.    Consistent with the revaluation model requirements (para. 18-19), not-for-profit entities shall account for increases and decreases in make good provisions in relation to the class of asset and are permitted to offset these changes within the class (Interpretation 1 Aus6.1).

Nurse Aide I

This Nurse Aide I course is designed for individuals who are entering the healthcare field for the first time or those renewing previously expired certifications. NUX 7501 prepares individuals to provide personal care and perform basic nursing skills for adults. Emphasis is placed on the aging process (including mental, social, and physical needs of the elderly), patient's rights, nutrition management, elimination procedures, safe environment, restorative services, personal and special care procedures and activities, human body structure/function and related common diseases/disorders, communication
And documentation, death and dying, and roles of the nursing assistant and health team members. This course includes didactic (classroom), online (computer), skills verification lab, and clinical learning experiences. Upon successful completion of NUX 7501, a skill/competency evaluation is required. Registration for the NC Competency Evaluation will take place AFTER successful completion of the nurse aide course.
Requirements:
Students must be 18 years of age on or before the first day of the course. Students will submit proof of current immunizations, proof of a negative TB test done 30 days prior to the first day of class and a medical physical within the 12 months prior to the first day of class.  Additionally students will be required to have a criminal background check done by the college approved vendor and complete a urine drug screening 10 days prior to the first day of class.  Students will bring all the required Immunization, Medical Physical, Urine Drug Screening forms to the first day of class. The forms will be mailed to all individuals who pass the screening test 434

CCE Refund Policies

Self-supporting classes (indicated by SS after the course description under the “Refund” column) are eligible for a refund based on the following policy:

• 100% of tuition paid will be refunded by the College if the student officially withdraws prior to the first day of the class. Call Customer Service at 704.330.4223 to withdraw.
• If you do not withdraw and do not attend, you are still responsible for payment.
• Tuition will be refunded 100% for any classes canceled by the College.
   

Occupational Extension classes (indicated by OE after the course description under the “Refund” column) are eligible for a refund based on the following policy:

• 100% of tuition paid will be refunded by the College if the student officially withdraws prior to the first day of the class. Call Customer Service at 704.330.4223 to withdraw.
• 75% of tuition paid will be refunded by the College if the student officially withdraws on or after the first day through the 10% point of the class.
• Tuition will be refunded 100% for any class canceled by the College

• Developmental Disabilities

  
  Division of Nursing & Human Services, Developmental Disabilities Concentration
  
  In North Carolina there are 125,000 persons with mental retardation and/or developmental disabilities. In Mecklenburg County there are over 16,000 persons with mental retardation and/or developmental disabilities who are served by approximately 40 agencies.
  
  What does the term Developmental Disability mean?
  Individuals with developmental disabilities have a wide range of skills and needs. The term developmental disability refers to an individual with a mental or physical impairment or a combination of both, who is limited in the ability to function in three or more areas of life such as self-care, receptive and expressive language, learning, mobility, self-direction, independent living and economic self-sufficiency. In order to have a defined developmental disability, the disability must occur during the years of development or before age 22. Diagnostic labels commonly associated with or included in the term of developmental disabilities are: mental retardation, cerebral palsy, epilepsy, learning disabilities, autism, mental illness, and brain injury.
  
  Career Opportunities
  This is an exciting time to pursue a career working with individuals with developmental disabilities. The past three decades have produced major advances in legislation, education and services for individuals with disabilities. With the support of innovative services: families are raising their children at home rather than in institutions; children previously considered uneducable are attending public schools, and; adults with developmental disabilities are becoming productive members of their communities both at work and home.
  
  Graduates of the Human Services Technology Program, with a concentration in Developmental Disabilities, should qualify for employment in: Group homes, foster care homes, respite services; vocational rehabilitation agencies, supported employment programs, sheltered workshops, adult vocational activity programs; early childhood intervention programs, public school classrooms as teacher assistants, community support services, and; in other programs that provide support for individuals with developmental disabilities and mental retardation.
  
  Developmental Disabilities Program
  A key component of service provision is identifying the individual needs and supports for persons with disabilities. The Develop-mental Disabilities Program is designed to train students to work with children and adults with physical, mental, and emotional disabilities. Students specialize in the area of developmental disabilities. Students will gain an understanding of the support needs of individuals with developmental disabilities in medical, psychological, social, educational, vocational, and economic terms. Fieldwork and clinical experience in community agencies, which provide comprehensive services to persons with disabilities and their families, will be offered.
  
  Coursework in this area can be taken:
  
• Individually;
• To obtain a Developmental Disabilities Certificate, and/or;
• as part of a two year Human Services Technology Associate Degree.

The four courses in this concentration are:

• DDT 110 Introduction to Developmental Disabilities
• DDT 120 Teaching Developmentally Disabled
• DDT 210 Health issues
• DDT 220 Program Planning Process
• DDT 230 Supported Employment Methods
• DDT 240 Aging Lifelong Disability

Developmental Disabilities Certificate Program (C4538A)

Internship Frequently Asked Questions:

For More Information

The Human Services Technology program is in the Nursing and Human Services...

•  

 

Human Services Technology

narising

Nursing, Human Services, and Health Education

 
Welcome to the Nursing, Human Services and Health Education Division Home Page!!

Within this Division there are several diverse programs of study. Please take the time to examine each area that is of interest to you. After you have carefully read all the information provided, if you have specific questions about a particular program, our faculty and staff are here to assist you. 
Human Services are designed to promote or enhance the personal well-being of individuals. The Human Services Technology degree at CPCC provides students with a basic body of knowledge and skills that will prepare students to be effective in a wide range of human service agencies. Within the Human Services Program, students may choose to concentrate in either Developmental Disabilities, Human Services Technology, or Substance Abuse.

• is one of the largest industries in America
• 12% of the people employed in the United States work in this field
• has evolved over the years into a network of programs and agencies that provide an array of services to millions of Americans

- Schmolling, Youketes & Burger, (1993). Human Services in Contemporary America, Brookes/Cole Pub. Co.

Program Description

Students will take courses from a variety of disciplines. Course work will provide an understanding of the personal, psychological and social impact of issues such as:

• Domestic violence
• Child abuse and neglect
• Homelessness
• Mental illness
• HIVAIDS
• Substance abuse
• Teen pregnancy
• Developmental disabilities
• Aging

Human Services Technology courses have been approved by the National Board for Certified Counselors (NBCC)

Career opportunities

Human Services is one of the fastest growing professions heading into the next century. Graduates should qualify for positions in mental health, family services, social services, rehabilitation, correction, child care and educational agencies.