The Office of Alcoholism and Substance Abuse Services, Office of Mental Health, Office of Mental Retardation and Developmental Disabilities, and the State Education Department do not discriminate on the basis of age, color, religion, creed, disability, marital status, veteran status, national origin, race, gender or sexual orientation in the programs and activities that they operate. Portions of this publication can be made available in a variety of formats including Braille, large print, or audiotape, upon request. Inquiries regarding equal opportunity and affirmative action may be referred to the appropriate New York State Department's Affirmative Action Officer.

TABLE OF CONTENTS

SUBJECT SECTION

Introduction 1.0

Submission Requirements 2.0

Reporting Periods 3.0

Due Dates 4.0

Software 5.0

Financial Statements 6.0

Methods of Accounting 7.0

General Instructions 8.0

Reporting of Shared Programs ……………………………..………………………… Page 8.1

Program Type vs. Program/Site Reporting…………………………………………… Pages 8.1, 8.2

OASAS Exceptions to Program/Site Reporting ……………………………..……….. Page 8.2

OMH Exceptions to Program/Site and Program Type Reporting ………..…….……. Page 8.3

OMRDD General Instructions for Program/Site Reporting ………………………….. Pages 8.4

SED General Instructions for Program Type Reporting ….……………..…….……... Pages 8.4, 8.5, 8.6

Miscellaneous Instructions ……………………………..……………………………. Pages 8.7, 8.8, 8.9

Contact Information …………..………………………………………………………. Page 8.10

CFRS Resource Information …………………………………………………………. Page 8.11

Frequently Asked Questions 9.0

CORE SECTION

CFR-i Agency Identification and Certification Statement 10.0

CFR-ii/CFR-iiA Accountant's Report 11.0

CFR-iii County/New York City Certification Statement 12.0

CFR-1 Program/Site Data 13.0

CFR-2 Agency Fiscal Summary 14.0

CFR-3 Agency Administration 15.0

CFR-4 Personal Services 16.0

CFR-4A Contracted Direct Care and Clinical Personal Services 17.0

CFR-5 Transactions with Related Organizations/Individuals 18.0

CFR-6 Governing Board and Compensation Summary 19.0

CLAIMING SECTION

Introduction to DMH Consolidated Claiming 20.0

DMH-1 Program Fiscal Summary 21.0

DMH-2 Aid to Localities/Direct Contract Summary 22.0

DMH-2A Aid to Localities/Direct Contract Equipment Summary 23.0

OMH SUPPLEMENTAL SECTION

OMH-1 Units of Service by Program/Site 25.0

OMH-2 Medicaid Units of Service by Program/Site 26.0

OMH-3 Client Information 27.0

OMRDD SUPPLEMENTAL SECTION

OMRDD-1 ICF/DD Schedule of Services 28.0

OMRDD-2 ICF/DD Medical Supplies 29.0

OMRDD-3 HUD Revenues and Expenses 30.0

OMRDD-4 Fringe Benefit Expense and Program Administration Expense Detail 31.0

SED SUPPLEMENTAL SECTION

SED-1 Program and Enrollment Data 32.0

SED-4 Related Service Capacity, Need and Productivity  33.0

Go To 2004-05 CFR Appendices Section

Section 1.0 - Introduction

The Consolidated Fiscal Reporting System (CFRS) was developed to allow organizations (service providers) who receive funding (through prices, rates, fees and/or Aid to Localities) from New York State or Local Governments to report their expenses and revenues on a standardized reporting form that will be accepted by multiple New York State agencies. These organizations provide mental hygiene services, operate school age programs, preschool programs, and/or vocational rehabilitation programs. The following New York State agencies require completion of the Consolidated Fiscal Report (CFR):

A single Consolidated Fiscal Report (CFR) submission is required from a service provider for each cost reporting period for which they are required to file. This CFR submission includes all expenses and revenues of the service provider, generally including all components of the organization.

The CFR is used as a:

year end cost report;

year end claiming document.

The CFR consists of three sections:

Service providers should note that there may be different reporting guidelines for each of the three different sections of the CFR. For example, the full accrual basis of accounting is required for the core schedules whereas modified accrual or cash is allowed for certain claiming schedules. Service providers should review the reporting instructions for each schedule prior to completing the schedule. Please refer to Sections 8.0 and 9.0 for further information.

The respective New York State agencies reserve the right to reject the information submitted if the instructions contained in this manual are not followed.

Section 2.0 - Submission Requirements

Service providers that receive funding from OASAS, OMH, OMRDD and/or SED must complete a Consolidated Fiscal Report (CFR). This funding may be in the form of prices, fees, cost-based rates and/or Aid to Localities funding (also known as State aid or Net Deficit Funding). Additionally, any service provider operating programs certified by OMH and/or OMRDD (whether funded or not) must complete a CFR.

There are four (4) types of final CFR submissions: Full CFRs, Abbreviated CFRs, Article 28 Abbreviated CFRs and Mini-Abbreviated CFRs. The type of CFR a service provider must complete depends on the type of program(s) operated by the service provider and the amount and type of funding received from OASAS, OMH, OMRDD and/or SED. Generally, full CFR submissions are required if a service provider operates certified, rate-based or cost-based programs, receives Aid to Localities funding in excess of $750,000 or receives Medicaid for any program. Full CFR submissions require completion of all CFR schedules and submission of a copy of the provider’s audited financial statements. Abbreviated CFR submissions require completion of fewer CFR schedules. Please review the document submission matrices on pages 2.3 through 2.7 to determine the type of CFR submission required.

Note: When a service provider is funded/certified by more than one CFR state agency, the most stringent CFR reporting requirements must be followed. For example, if a service provider operates OMRDD programs which require an abbreviated CFR submission, but also operates OMH programs which require a full CFR submission, the most stringent reporting requirements apply and the service provider must submit a full CFR.

 

Service providers completing Full CFRs must have the CFR certified by an independent licensed or independent certified public accountant. This certification is affirmed on either Schedule CFR-ii or schedule CFR-iiA. Please note that there are four (4) exceptions to having a Full CFR certified:

OMH only service providers completing a full CFR are not required to have the CFR certified if all of the following criteria are met:

the service provider operates an OMH Medicaid certified program (Clinic Treatment, Continuing Day Treatment, Day Treatment, Partial Hospitalization or Intensive Psychiatric Rehabilitation Treatment programs) and;

the service provider receives less than $100,000 in Aid to Localities funding from the State and local governmental unit and;

the service provider receives Medicaid revenue of less than $200,000 for the year for which the CFR is being submitted.

 

OMRDD only service providers completing a full CFR are not required to have the CFR certified if all of the following criteria are met:

The service provider does not operate an OMRDD ICF/DD, CR, Day Treatment, IRA, or Day Habilitation program, and;

The total Medicaid funding for the OMRDD programs is $250,000 or less.

County Local Governmental Units (LGUs) completing a Full CFR may submit a Compliance Review in lieu of Schedule CFR-ii or Schedule CFR-iiA. Please refer to Appendix CC for more detailed information on Compliance Reviews.

Municipalities completing a Full CFR may submit a Compliance Review in lieu of Schedule CFR-ii or Schedule CFR-iiA. Please refer to Appendix CC for more detailed information on Compliance Reviews.

NOTE: Significant revisions to Full CFRs already submitted may result in the revised CFR having to be recertified by the service provider’s independent licensed or independent certified public accountant.

Failure to submit all required schedules or failure to resubmit corrected schedules when requested may result in the imposition of sanctions or penalties.

New York State Department of Mental Hygiene (DMH)

Consolidated Fiscal Report Document Submission Matrix

For Service Providers Which Operate only OASAS programs

New York State Department of Mental Hygiene (DMH)

Consolidated Fiscal Report Document Submission Matrix

For Service Providers Which Operate only OMH programs

New York State Department of Mental Hygiene (DMH)

Consolidated Fiscal Report Document Submission Matrix

For Service Providers Which Operate only OMRDD programs

New York State Education Department (SED)

Consolidated Fiscal Report Document Submission Matrix

SED Reporting Requirements

NOTE: For all SED funded service providers, resubmissions of certified or attested Consolidated Fiscal Reports will ONLY be considered for errors in the reporting of student FTE enrollment, and only if verified with the student enrollment reported on the STAC system.

If a service provider is funded pursuant to Article 81 or 89 of the Education Law, the CFR is required. In general, the CFR submitted to SED must be a full agency-wide report containing the programs defined in Appendix H. General purpose financial statements certified by an independent licensed or independent certified public accountant must be submitted with the CFR. The following provisions and exceptions apply to SED service providers only:

If the service provider is not required to file the CFR with DMH and has a school age or preschool special education program, the CFR submitted to SED must be reported on a July to June basis.

If the service provider is required to file a calendar year CFR with DMH, SED will accept a calendar year CFR.

If the service provider is required to file an abbreviated CFR with DMH on a calendar year basis, the service provider must then file either a full calendar year CFR with SED/DMH or the abbreviated calendar year CFR with DMH and a full CFR on a July to June basis with SED.

If the service provider is required to file the Standards of Payments (SOP) report with the New York State Office of Children and Family Services which details the cost of SED programs, the service provider may file a July to June CFR with SED (Schedules CFR-1, 3, 4, 4A, 5, 6), SED-1 and SED-4 (if applicable). The CFR should include only SED programs and need not be certified. A CPA attestation is required. The method of allocating agency administration expenses used in completing the SOP report is permitted in lieu of the ratio value method in completing the CFR. The SED programs on the CFR must reconcile to the SED programs on the SOP report.

If the service provider is a hospital certified by the Department of Health and is not required to file a CFR with DMH, SED requires either a calendar year or fiscal year CFR (Schedules CFR 1, 3, 4, 4A, 5, 6), SED-1 and SED-4 (if applicable). The CFR should include only SED programs and need not be certified. A CPA attestation is required. The Step-Down method of allocating agency administrative expenses is permitted in lieu of the ratio value method in completing the CFR. Please note that service providers with DMH funding must also complete DMH CFR reporting requirements. Please refer to the applicable DMH submission matrix on pages 2.3 through 2.6.

If the service provider is required to file a calendar year CFR, each school age, preschool, infant, and preschool evaluation program needs to be reported in six-month segments, (January to June in one column and July to December in another column) for Schedules CFR-1, 4, 4A and SED-1. All infant/toddler programs should be combined (using program code 9300) and reported in six-month segments. VESID programs are not required to be reported in six-month segments.

If the only special education program a service provider operates is a special education itinerant teacher program (program 9135), schedule SED-4 is not required.

A completed CFR must be submitted in its entirety as follows:

All service providers will be expected to use CFR Interagency Committee approved CFRS software to complete and submit the appropriate CFR document via the Internet. The state agencies do not currently accept electronic signatures for the certification schedules (CFR-i, CFR-ii or CFR-iiA, and CFR-iii); therefore, signed paper copies of the certification schedules must be sent to each applicable state agency along with a copy of the service provider’s audited financial statements. Sending copies of the certification schedules to the County or local DDSO does not fulfill this requirement. Copies of the certification schedules MUST also be sent directly to the state agencies. The Document Control Number (DCN) on the certification schedules must match the DCN of the Internet submission.

The required information should be mailed to the applicable certifying/funding State Agency(ies) listed below:

New York State Office of Alcoholism and Substance Abuse Services

Bureau of Health Care Financing/Third Party Reimbursement

1450 Western Avenue

Albany, New York 12203-3526

New York State Office of Mental Health

CBFM CFR Unit

44 Holland Avenue – 7^st Floor

Albany, New York 12229

New York State Office of Mental Retardation and Developmental Disabilities

CFR Processing Unit

44 Holland Avenue – 5^th Floor

Albany, New York 12229-0001

New York State Education Department

Rate Setting Unit

Albany, New York 12234

Section 3.0 - Reporting Periods

Reporting periods are generally based on the geographic location of the service provider's corporate headquarters.

Location Reporting Period

New York City July 1 through June 30

(all five boroughs)

Other than New York City January 1 through December 31

Exceptions to the above reporting period requirements are listed below.

Only report expenses and revenues for the proper CFR reporting period. CFRs submitted with expenses and revenues for a different reporting period will not be accepted.

Section 4.0 - Due Dates

A 30-day extension beyond the due date will be granted by submitting the Consolidated Fiscal Report (CFR) Pre-approved 30-Day Extension Request form to the NY State agency(ies) that require you to file a CFR. If you are funded by more than one NY State agency, the request must be sent to each funding State agency. The extension form can be obtained by accessing the SED website at http://www.oms.nysed.gov/rsu/home.html. No response to this extension request will be sent, therefore, you must retain a copy for your files.

The pre-approved extension does not apply to the required Aid to Localities (State aid) claim schedules CFR-i, CFR-iii, DMH-2 and DMH-3 for all OASAS funded service providers and OMRDD service providers funded by direct contract. Preliminary ("Estimated") claims schedules are due as follows:

Preliminary ("Estimated") claims are used to ensure that appropriate Aid to Localities payments are prepared prior to the lapsing of available funding. Therefore, amended claiming schedules incorporated into a late CFR submission may not be processed.

Section 5.0 - Software

The NYS OASAS, NYS OMH, NYS OMRDD and NYS SED expect that all CBRs, CQRs and CFRs will be completed using approved CFRS Software. CFR Interagency Committee approved software is available from private vendors and the New York State Office of Mental Health. CFRs generated by software which has not been approved by the CFR Interagency Committee will not be accepted.

Approved CFR software applications have been reviewed by the CFR Interagency Committee and contain the accepted calculation of agency administration distribution (ratio value), FTE(s), sub-totals, page totals and carry-forwards of amounts to all proper schedules. Approved software also contains the edits required by the CFR Interagency Committee. Approved CFR software will assign a Document Control Number (DCN) to the CFR submission. A DCN indicates that final calculations and carry forwards have been completed.

Proposed CFR software applications must be submitted to the CFR Interagency Committee for review within 45 days of the Committee’s announcement of the final approved schedules and reporting instructions for a given CFR reporting period. Failure to submit CFR software for review within 45 days may result in non-approval of the software application for that particular CFR reporting period.

CFRs generated by approved software must be submitted via the Internet. A document control number is required in order to submit via the Internet. The state agencies do not currently accept electronic signatures for the certification schedules (CFR-i, CFR-ii or CFR-iiA, and CFR-iii); therefore, signed paper copies of the certification schedules must be sent to each applicable state agency along with a copy of the service provider’s audited financial statements. The DCN on the certification schedules must match the DCN of the Internet submission.

Note: All approved software vendors will possess a letter from the CFR Interagency Committee indicating the CFR fiscal reporting period covered by approval of their software. Software approved for a previous fiscal reporting period does not carry forward to the current reporting period.

To obtain information concerning approved CFRS software, contact the appropriate New York State agency(ies) listed in Section 8.0. A listing of approved CFRS software vendors is also available at http://www.omh.state.ny.us/omhweb/finance/vendor.htm .

Section 6.0 - Financial Statements

CFR submissions must be accompanied by the service provider's certified financial statements. These financial statements should correspond to the CFR reporting period if the service provider's fiscal year is the same as the CFR reporting period. If the service provider's fiscal year differs from the required CFR reporting period, the service provider's most recent financial statements will be accepted.

The financial statements shall be certified by a licensed or certified public accountant independent of the organization. In instances where the licensed or certified public accountant or accounting entity provides other non-audit services to the program such as management consulting, automation consulting or bookkeeping services, the provision of these services shall be fully disclosed via an explanatory note to the audited financial statements.

The required financial statements for not-for-profit service providers shall include a statement of financial position, a statement of activities and a statement of cash flows. The required financial statements for for-profit service providers shall include a balance sheet, an income statement and a statement of cash flows. For not-for-profit and for-profit service providers, any notes that may be appropriate to explain the data contained in the above statements, a management letter if available, and a report on the reliability of the systems of internal control, if available, shall also be included.

CFR submissions that do not include the most current set of certified financial statements will be considered incomplete and, as such, may result in imposition of sanctions or penalties against the service provider. Please refer to the applicable submission matrix in Section 2.0.

Financial statements are not required for the following CFR submissions:

OASAS and OMH do not require submission of financial statements for mini-abbreviated CFRs.

OASAS, OMH and OMRDD do not require submission of financial statements for County Local Governmental Units (LGUs).

OASAS, OMH and OMRDD do not require submission of financial statements for municipalities.

OASAS, OMH and OMRDD do not require submission of financial statements for Article 28 hospitals.

Note: If your agency’s financial statements are not included with your agency’s CFR submission, please note your agency code and school code (if applicable) on the financial statements when they are submitted.

Section 7.0 - Methods of Accounting

Schedules CFR-1 through CFR-6 and DMH-1 must be completed using the accrual method of accounting according to generally accepted accounting principles. (Providers funded only by OASAS should refer back to the submission matrix on Section 2.0, page 2.3, for specific requirements regarding methods of accounting.) Claiming schedules DMH-2 and DMH-3 may be completed using a method of accounting other than full accrual. If completing the mini-abbreviated CFR, any method of accounting is appropriate. These methods are described below.

The Department of Mental Hygiene recognizes three (3) methods, by which Local Governmental Units (LGU's) and service providers maintain fiscal records and provide reports from such records. These are described below:

Section 8.0 - General Instructions

In order for each New York State agency to process a CFR, it is necessary that the instructions in this manual are followed by the individual(s) preparing the document. It is recommended that CFR document preparers gain a thorough knowledge of the CFR and these manual instructions prior to completing the cost report.

The CFR forms and manual for each reporting period are available for download at the SED Rate Setting Unit’s homepage address: http://www.oms.nysed.gov/rsu/home.html. If you are unable to download the CFR forms and/or manual, please contact a funding State Agency to request a copy of the pre-printed forms and/or manual. All service providers will be expected to use CFR Interagency Committee approved CFRS software to complete and submit the CFR. Additional information concerning CFR software is contained in Section 5.0.

Service providers completing a CFR who are funded and/or certified by more than one New York State agency, must report the expenses and revenues for each New York State agency on separate pages of the following schedules:

Program/Site (Site)

Below is a listing of schedules that are used to report expenses and revenues by Program/Site or Program Type.

By Program/Site* By Program Type**

CFR-1 *** DMH-1

CFR-4 *** DMH-2

CFR-4A *** DMH-2A

OMRDD-1 DMH-3

OMRDD-2 SED-1

OMRDD-3 SED-4

OMRDD-4

OMH-1

OMH-2

OMH-3

***For SED providers, these schedules are reported by program type.

Note: Service providers who operate a transportation department must report the associated transportation costs as a separate program/site using program code 0670 (Transportation).

The following programs must be reported by program/site throughout the CFR including the claiming schedules:

• For all contracted services, whether the contract is between a service provider and a county (local assistance) or between a service provider and OMRDD (direct contract) each budgeted column is to be reported as a program/site.

• Long-Term Sheltered Employment (LTSE) contracts must be reported as revenue to appropriate program(s).

• All rate or fee services for HCBS Waiver Services (except HCBS Freestanding Respite), Supported Apartment Room and Board, Supported Apartment Residential Habilitation are to be reported aggregated by program type.

• Site specific reporting is necessary for:

• ICF/DD's

• Supervised Community Residences - Room and Board

• Supervised Community Residences- Residential Habilitation

• Day Treatment Programs

• HCBS Freestanding Respite

CFR-4 - Personal Services

CFR-4A - Contracted Direct Care and Clinical Personal Services

CFR-1 - Program/Site Data, Lines 1 through 64

CFR-2 - Agency Fiscal Summary, Lines 1 through 6 of Col. 7

CFR-3 - Agency Administration, Lines 1 through 40

CFR-5 - Transactions with Related Organizations/Individuals

CFR-3 - Agency Administration, Lines 41 through 69

CFR-1 - Program/Site Data, Lines 65 through 107

CFR-2 - Agency Fiscal Summary

CFR-6 - Governing Board and Compensation Summary

• Unrealized gains and losses on investments should be reported on schedule CFR-2, column 7 as revenues (unrealized gains) or contra-revenues (unrealized losses).

• For CFR reporting purposes, expenses related to fundraising are reported on Schedule CFR-2 in column 7, "Other Programs". Expenses related to fundraising must not be reported as an agency administration expense on Schedule CFR-3 (lines 1 through 42). Agency administration will be allocated to all programs including "Other Programs" via the Ratio Value Method allocation method. Revenues related to fundraising are reported on Schedule CFR-2, in column 7, "Other Programs" on lines 10 through 12.

For CFR reporting purposes, fundraising expenses must not be netted against revenues received through fundraising. Refer to Sections 8.0 and 15.0.

• Expenses and revenues relating to special events are reported in column 7, "Other Programs", of Schedule CFR-2. If the expenses of special events are netted against revenue on your agency’s financial statements, the expenses (costs of direct benefit to donors) should be netted in the revenue section in column 7 of CFR-2. Consequently, the costs of direct benefit to donors will not be included in the operating expenses (line 48 of CFR-3) used to allocate agency administration. Questions regarding the accounting standards for reporting special events should be directed to your agency’s certified public accountant. For example, the cost of theatre tickets provided for a special event can be netted against the amount charged for attendance at a special event.

• When a CFR agency provides management services to another entity as a separate business activity through an ongoing contract, the expenses related to these services are not considered a part of the agency administration of the agency providing the services. They are, therefore, not reported on Schedule CFR-3. The expenses and related revenues must be reported on Schedule CFR-2, in column 7, "Other Programs". The management services expenses will be allocated agency administration expenses via the Ratio Value allocation method.

• Service providers should note that there are different guidelines for reporting in the different sections of the CFR. For example, the core schedules (Schedules CFR-1 through CFR-6) require the use of the full accrual method of accounting and the Ratio Value method of allocating agency administration expenses. In contrast, the claiming schedules (Schedules DMH-2 and DMH-3) may use the modified accrual or cash methods of accounting which allow for the expensing of equipment. Additionally, on the claiming schedules for OMH and OASAS programs, agency administration may be allocated among their programs using a method other than the Ratio Value allocation method. The alternate method of allocating agency administration for OMH and OASAS must be consistent with the approved budget and consistent from year to year. Please refer to page 22.1 of the CFR manual.

• Please include your agency code and SED school code, if applicable, on any correspondence relating to your agency’s CFR submission.

New York State Office of Alcoholism and Substance Abuse Services

Bureau of Health Care Financing/Third Party Reimbursement Phone #: (518) 485-2207

1450 Western Avenue e-Mail: cfrs@oasas.state.ny.us

Albany, New York 12203-3526

New York State Office of Mental Health

CBFM CFR Unit Phone #: (518) 473-3572

44 Holland Avenue – 7^st Floor e-Mail: cfr@omh.state.ny.us

Albany, New York 12229

You can get to the OMH webpage using: www.omh.state.ny.us or go directly to the OMH Finance homepage using: www.omh.state.ny.us/omhweb/finance/main.htm

New York State Office of Mental Retardation and Developmental Disabilities

CFR Processing Unit Phone #: (518) 402-4275

44 Holland Avenue – 5^th Floor

Albany, New York 12229-0001

You can get to the OMRDD webpage using: www.omr.state.ny.us

New York State Education Department

Rate Setting Unit Phone #: (518) 474-3227

Albany, New York 12234

For further explanation of issues regarding the claiming schedules, contact the appropriate New York State agency:

Office of Alcoholism and Substance Abuse Services Phone #: (518) 485-2176

Bureau of Financial Administration and Support Services e-Mail: cfrs@oasas.state.ny.us

1450 Western Avenue

Albany, New York 12203-3526

Office of Mental Health Phone #: (518) 473-7885

Community Budget and Financial Management Group

44 Holland Avenue – 7^th Floor

Albany, New York 12229

Office of Mental Retardation and Developmental Disabilities

Bureau of Community Funding Phone #: (518) 402-4321

44 Holland Avenue – 5^th Floor

Albany, New York 12229-0001

CFRS RESOURCES

Manuals:

• Consolidated Budget Reporting and Claiming Manual (CBR Manual):

http://www.omh.state.ny.us/omhweb/cbr/

• Consolidated Fiscal Reporting and Claiming Manual (CFR Manual):

http://www.oms.nysed.gov/rsu/Manuals_&_Forms/Manuals/CFR.html

Forms:

• Consolidated Budget Report (CBR):

http://www.omh.state.ny.us/omhweb/cfrsweb/form_pages/index.htm

• Consolidated Quarterly Reports (CQR-1, CQR-2 and CQR-3):

http://www.omh.state.ny.us/omhweb/cfrsweb/ form_pages/index.htm

• Consolidated Fiscal Report:

http://www.oms.nysed.gov/rsu/Manuals_&_Forms/Forms/CFR_Forms.html

http://www.omh.state.ny.us/omhweb/cfrsweb/form_pages/index.htm</