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NEW YORK STATE
Office of Alcoholism and Substance Abuse Services (OASAS)
Office of Mental Health (OMH)
Office of Mental Retardation and Developmental Disabilities (OMRDD)
State Education Department (SED)
Consolidated Fiscal
Reporting
And
Claiming Manual
For the Period:
January 1, 2005 to December 31, 2005
Copyright © 1990, New York State CFR Interagency Committee
Revision Date: October, 2005
|
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
Recommended Order of
Schedule Completion
..
Page 8.1
Shared Program
Reporting
..
Page 8.1
Program Type vs.
Program/Site Information
..
...
Page 8.2
OASAS Instructions for
Program Type and Program/Site Reporting
..
.
. Page
8.4
OMH Instructions for
Program Type and Program/Site Reporting
Page 8.4
OMRDD Instructions for
Program Type and Program/Site Reporting..
.
....... Page
8.5
SED Instructions for
Program Type and Program/Site Reporting
..
Page 8.6
Manual Preparation of
Mini-Abbreviated and Abbreviated CFRs
.
Page 8.8
Miscellaneous
Instructions
.
Page 8.9
Contact Information
..
.
Page 8.11
CFRS Resource
Information
..
Page 8.13
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
DMH-3 Aid to Localities and
Direct Contracts Program
Funding Source Summary 24.0
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
APPENDICES
Appendix A Glossary 34.0
Appendix B Table of Acronyms 35.0
Appendix C County Codes 36.0
Appendix D General CFR Rejection Criteria 37.0
Appendix E OASAS Program Types, Definitions and
Codes 38.0
Appendix F OMH Program Types, Definitions and Codes
39.0
Appendix G OMRDD Program Types, Definitions and
Codes 40.0
Appendix H SED Program Types, Definitions and Codes
41.0
Appendix I Agency Administration 42.0
Appendix J Allocating Expenses for Shared
Program/Site 43.0
Appendix K LGU Administration Allocation and
Percentage Splits 44.0
Appendix L Acceptable Time Studies 45.0
Appendix M Rules for Counting Visits and Days 46.0
Appendix N DMH Funding Source Codes 47.0
Appendix O Guidelines for Depreciation and
Amortization 48.0
Appendix P Program Development Grants
(PDGs) and
Start-up for OMH & OMRDD 49.0
Appendix Q Guidelines for OMH Residential Exempt
Income 50.0
Appendix R Position Titles and Codes 51.0
Appendix S Revenue Codes for Federal and State
Grants 52.0
Appendix T Abbreviated Submissions 53.0
Appendix U Splits for Counties with Populations of
Less Than 200,000 54.0
Appendix V Guidelines for Federal Medicaid Salary
(OMH Budgeting and Claiming Only) 55.0
Appendix W Prompt Contracting 56.0
Appendix X Adjustments to Reported Costs 57.0
Appendix Y Procedures for Hospitals 58.0
Appendix Z In-Contract vs. Out-of-Contract
(DMH)
59.0
Appendix AA Audit Guidelines 60.0
Appendix BB Reserved for Future Use 61.0
Appendix CC Compliance Review
(LGU Only) 62.0
Appendix DD COPS and CSP Medicaid Revenue
(OMH
Only) 63.0
Appendix EE OMRDD Reimbursement Principles
(OMRDD
Only) 64.0
Section 1.0 -
Introduction
The Consolidated Fiscal Report (CFR) is required to be completed by
service providers receiving funding from any or all of the following
New York State agencies:
- Office of Alcoholism and Substance Abuse Services (OASAS)
- Office of Mental Health (OMH)
- Office of Mental Retardation and Developmental Disabilities
(OMRDD)
- State Education Department (SED)
Service providers who operate programs under the jurisdiction of
one or more of these state agencies must file an annual CFR to
document the expenses and revenues related to those programs. A single
CFR is required from a service provider for each reporting period for
which they are required to file. This single CFR includes all
expenses and revenues of the service provider.
The Consolidated Fiscal Reporting System (CFRS) is a standardized
reporting method accepted by all of these state agencies, consisting
of schedules which, in different combinations, capture financial
information for budgets, quarterly claims, an annual cost report, and
a final claim. The instructions in this manual specify that a standard
set of rules be followed in order to provide consistent data for
comparison purposes. Software is available to assist in the
preparation of the CFR (see Section 5).
The CFR consists of these three sections:
- Core: CFR-i, CFR-ii/iiA and schedules CFR-1 through CFR-6
which are required by each New York State Agency.
- Claiming: CFR-iii, schedules DMH-1 through DMH-3 which are
required for OASAS, OMH and OMRDD.
- Supplemental: OMH-1 through OMH-3, OMRDD-1 through OMRDD-4,
SED-1 and SED-4 which are specific to each New York State
Agency.
The CFR is used as both a year-end cost report and a year-end
claiming document.
The year-end cost report consists of the core and supplemental
schedules. The year-end cost report is used to set rates and
analyze the appropriateness of fees and contracts. The cost
reporting schedules are completed using a consistent reporting
methodology in order for the data to be comparable between
providers, regions and programs. The consistent methodology
includes:
· using accrual accounting, including the
depreciation of equipment and property,
· using the ratio value method to allocate agency
administration costs.
The year-end claiming document consists of the claiming
schedules. The year-end claiming document is used to report
expenses and revenues for service providers receiving Aid to
Localities (State Aid) funding through a direct contract with a
Department of Mental Hygiene (DMH) State Agency and/or a local
contract with a county Local Government Unit (LGU). Depending on
the contract budget, the claiming schedules may be completed
using:
· accrual,
· modified accrual or
· cash basis accounting.
Service providers should review the reporting
instructions for each schedule prior to completing the schedule.
Service providers are also strongly encouraged to read the first nine
(9) sections of this manual to ensure a basic understanding of the CFR
requirements.
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
There are five (5) types of final CFR submissions:
Full CFRs, Article 28 Abbreviated CFRs, Abbreviated CFRs, OASAS-Only
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
the CFR state agencies. Please review the document submission matrices
on pages 2.3 through 2.9 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.
Full CFR Submissions
Full CFR submissions are generally 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 applicable CFR schedules and submission of a copy of
the providers certified financial statements.
Full CFRs must be 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 three (3) 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) and
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.
NOTES:
Failure to submit all required schedules or
failure to resubmit corrected schedules when requested may result
in the imposition of sanctions or penalties.
Significant revisions to Full CFRs already
submitted may result in the revised CFR having to be recertified
by the service providers independent licensed or independent
certified public accountant.
Abbreviated CFR Submissions
Abbreviated CFR submissions require completion of
fewer CFR schedules. Only Abbreviated, OASAS-Only Abbreviated and
OMRDD funded Mini-Abbreviated CFR submissions require a copy of the
providers certified financial statements. No Abbreviated CFR
submissions are required to have the CFR certified by an independent
licensed or independent certified public accountant (see Section
53).
New York State Department of Mental Hygiene (DMH)
Consolidated Fiscal Report Document Submission
Matrix
For Service Providers Which Operate a COMBINATION
of OASAS, OMH and/or OMRDD programs
START
See .pdf version for flowcharts
New York State Department of Mental Hygiene (DMH)
Consolidated Fiscal Report Document Submission
Matrix
For Service Providers Which Operate only OASAS
programs
See .pdf version for flowcharts
OASAS Submission Requirements
The following information delineates the specific criteria the
Office of Alcoholism and Substance Abuse Services (OASAS) uses to
determine the type of CFR a service provider operating chemical
dependence programs is required to submit. This criteria applies to
not-for-profit service providers, proprietary service providers and
county operated service providers.
Article 28 Certified Hospital Providers
Funded 1: All Article 28 certified hospitals
receiving OASAS net deficit funding (State Aid) for one (1)
or more chemical dependence programs are required to submit
an Article 28 CFR. All chemical dependence programs operated
by the hospital must be reported on the CFR whether they are
funded or not.
Unfunded 2: Article 28 certified hospitals
that submit a CFR as a result of NYS Office of Mental Health
(OMH), NYS Office of Mental Retardation and Developmental
Disabilities (OMRDD) and/or NY State Education Department (SED)
reporting requirements must include all funded and unfunded
chemical dependence programs on OASAS-specific schedules of
the required CFR.
NOTE: Article 28 certified hospitals that do not receive
OASAS net deficit funding (State Aid) for any of their chemical
dependence programs and are not required to submit a CFR to OMH,
OMRDD and/or SED are not required to submit a CFR.
Article 28 Certified Diagnostic and Treatment Center (D&TC)
Providers
Funded 1: All Article 28 certified D&TCs
receiving OASAS net deficit funding (State Aid) for one (1)
or more chemical dependence programs, that also receive
Medicaid for one (1) or more of those programs, are required
to submit a Full CFR. All chemical dependence programs
operated by the D&TC must be reported whether they are
funded or not.
Unfunded 2: Article 28 certified D&TCs
that do not receive OASAS net deficit funding (State Aid)
for any of the chemical dependence programs they operate,
but do receive Medicaid for one (1) or more of those
programs, are required to submit a Full CFR. All chemical
dependence programs operated by the D&TC must be
reported on the CFR.
1 Funded programs are programs receiving net deficit
funding (State Aid) from OASAS in support of chemical dependence
services. State Aid can be provided through a direct contract with
OASAS or through a local contract with a county.
2 Unfunded programs are programs that receive no net
deficit funding (State Aid) from OASAS. Financial support for
unfunded programs comes completely from Medicaid, client fees,
health insurance carriers and other third party payors.
All Other OASAS Certified Treatment Providers
(Not including Article 28 Certified Hospitals and Article
28 Certified D&TCs)
OASAS Funded 1 Providers:
All non-Article 28 certified providers receiving OASAS net
deficit funding (State Aid) for one (1) or more chemical
dependence programs, that also receive Medicaid for one (1) or
more chemical dependence programs they operate, are required to
submit a Full CFR. All chemical dependence programs operated by
the provider must be reported on the CFR whether they are funded
or not.
All non-Article 28 certified providers receiving OASAS net
deficit funding (State Aid) for one (1) or more chemical
dependence programs, that do not receive Medicaid for any of the
OASAS programs they operate, are required to submit either an
Abbreviated CFR or a Mini-Abbreviated CFR unless they are
required to submit a Full CFR as a result of NYS Office of Mental
Health, NYS Office of Mental Retardation and Developmental
Disabilities and/or NY State Education Department reporting
requirements. All chemical dependence programs operated by the
provider must be reported on the CFR whether they are funded or
not.
OASAS Unfunded 2 Providers:
Non-Article 28 certified providers that do not receive OASAS
net deficit funding (State Aid) for any of the chemical dependence
programs they operate, but do receive Medicaid for one (1) or more
of those programs, are required to submit a Full CFR. All chemical
dependence programs operated by the service provider must be
reported on the CFR.
Non-Article 28 certified providers that submit a CFR as a
result of NYS Office of Mental Health, NYS Office of Mental
Retardation and Developmental Disabilities and/or NY State
Education Department reporting requirements must include all
funded and unfunded chemical dependence programs on OASAS-specific
schedules of the required CFR.
Exceptions: Unfunded physician-based methadone maintenance
programs are not required to submit a CFR.
Unfunded service providers that operate program services
eligible for Medicaid reimbursement that are not enrolled in
the Medicaid program are not required to submit a CFR.
1 Funded programs are programs receiving net deficit
funding (State Aid) from OASAS in support of chemical dependence
services. State Aid can be provided through a direct contract with
OASAS or through a local contract with a county.
2 Unfunded programs are programs that receive no net
deficit funding (State Aid) from OASAS. Financial support for
unfunded programs comes completely from Medicaid, client fees,
health insurance carriers and other third party payors.
New York State Department of Mental Hygiene (DMH)
Consolidated Fiscal Report Document Submission
Matrix
For Service Providers Which Operate only OMH
programs
See .pdf version for flowcharts
New York State Department of Mental Hygiene (DMH)
Consolidated Fiscal Report Document Submission
Matrix
For Service Providers Which Operate only OMRDD
programs
See .pdf version for flowchart
New York State Education Department (SED)
Consolidated Fiscal Report Document
Submission Matrix
See .pdf version for flowchart
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 providers
certified 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
Note: In addition to their Internet
submission, service providers funded through a direct
contract with OASAS are expected to submit paper copies of
CFR-i, CFR-iii, DMH-2, DMH-2A, DMH-3 and a final State Aid
Voucher (AC-1171) to the OASAS Bureau of Financial
Administration and Support Services.
If Aid to Localities funding is
contracted through the NYC Department of Health and Mental
Hygiene (DOHMH), submit a paper copy of the CFR to the NYC
DOHMH.
New York State Office of Mental Health
CBFM CFR Unit
44 Holland Avenue 7th Floor
Albany, New York 12229
New York State Office of Mental
Retardation and Developmental Disabilities
CFR Processing Unit
44 Holland Avenue 5th Floor
Albany, New York 12229-0001
Note: If Aid to Localities funding is
contracted through the Local Government Unit (LGU), submit
one copy to that (those) LGU(s).
If Aid to Localities funding is
contracted through the NYC Department of Health and Mental
Hygiene (DOHMH), submit a paper copy of the CFR to the NYC
DOHMH.
If funded and/or certified by OMRDD,
submit one copy to the OMRDD Developmental Disabilities
Service Office (DDSO) or New York City Regional Office in
addition to the above requirements.
New York State Education Department
Rate Setting Unit
Room 304 Education Building
89 Washington Avenue
Albany, New York 12234
Internet Submissions: To transmit your
agencys CFR via the Internet, please access this OMH
website: http://www.omh.state.ny.us/omhweb/finance/main.htm
and follow the appropriate links. The data from your agencys
CFR submission will be saved to a central repository
maintained by the OMH and forwarded to each applicable funding
State Agency. For example, if your agency is funded by OMRDD
and SED, you would submit your CFR by accessing the OMH
website and following the appropriate steps. After a
successful submission, your agencys CFR data will be
transmitted to OMRDD and SED. Generally, the information will
be forwarded to each funding State Agency on a daily basis .
Section 3.0 - Reporting
Periods
A service providers standard reporting period is
generally based on the geographic location of their corporate
headquarters.
Headquarters Location Standard
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.
-
A service provider receiving funding only
from the State Education Department (and not from OMH, OMRDD or
OASAS) pursuant to Article 81 or 89 of the Education Law will
use the reporting period of July 1 through June 30.
-
All OASAS ONLY service providers receiving
cost based Medicaid rate or foster care rate from OASAS shall
file on the calendar year basis.
Additional reporting requirements are listed below.
-
The regular submission will use the
service providers standard reporting period.
-
The additional Abbreviated or Mini
Abbreviated CFR (see Section 2.0) will use the reporting
period specified by the county or direct contract. Please
contact the funding DMH State Agency(ies) to verify which
type of CFR must be submitted.
For example:
A service provider that has its corporate
headquarters in Manhattan and operates programs in both Manhattan
and Westchester County, must submit their regular CFR on the
standard reporting period of July 1 through June 30. This service
provider would complete the CFR to include expenses and revenues
for all programs in operation during that time period, including
the Westchester County programs. Note that the expenses and
revenues reported for the Westchester programs would be the
accrued amounts for the July 1 through June 30 period, not the
amounts specified in the contract.
This same service provider must also submit an additional
Abbreviated or Mini Abbreviated CFR on the January 1 through
December 31 reporting period for the programs funded by
Westchester County only. The expenses and revenues reported on
this CFR would be related to the calendar year.
-
A service provider receiving funding for
Member Items (Special Legislative Grants) must complete an
Abbreviated or Mini-Abbreviated CFR corresponding to the
reporting period stated in the contract. This reporting period
often will not correspond to either the CFR calendar or fiscal
reporting periods (it often runs from April 1 to March 31). If a
service provider has additional CFR programs that require a
regular CFR submission be filed on either the CFR calendar or
fiscal reporting periods, the Special Legislative Grant must also
be included in this CFR. Note that only the expenses and
revenues of the Special Legislative Grant pertaining to the
CFR calendar or fiscal reporting periods should be included
in this CFR.
For example:
A service provider that must file a calendar
year CFR would include the expenses and revenues of the Special
Legislative Grant which fall within the calendar year. If the
Special Legislative Grant has a reporting period from April 1 to
March 31, the expenses from April 1 to December 31 would be
included in the first calendar year CFR, while the expenses from
January 1 to March 31 would be included in the second calendar
year CFR.
In addition, the service provider must file an
Abbreviated or Mini-Abbreviated CFR corresponding to the reporting
period stated in the Member Items (Special Legislative Grant)
contract.
Only expenses and revenues for the proper CFR
reporting period should be included in the CFR. CFRs submitted with
expenses and revenues for a different reporting period will not be
accepted.
Section 4.0 - Due
Dates
|
Due Date |
|
January December Filers |
July - June Filers |
|
Full, Abbreviated, OASAS-Only Abbreviated, Article 28
Abbreviated or Mini-Abbreviated CFR |
May 1st
|
November 1st
|
|
30-Day Extension Request |
May 1st |
November 1st |
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:
|
Due Dates for Preliminary
("Estimated") Claims |
|
OASAS Jan. Dec. Filers (Direct Contract
funded) |
Service providers with an approved 30-day
extension for filing their CFR must submit preliminary
("Estimated") CFR-i, CFR-iii, DMH- 2 and DMH-3 claim
schedules to OASAS no later than May 1st. |
|
OASAS Jan. Dec. Filers (LGU funded) |
Service providers with an approved 30-day
extension for filing their CFR must submit preliminary
("Estimated") CFR-i, CFR-iii, DMH- 2 and DMH-3 claim
schedules to their LGU in time for the LGU to submit a
preliminary final claim to OASAS no later than May 1st. |
|
OASAS July June Filers (Direct Contract
funded) |
Service providers with an approved 30-day
extension for filing their CFR must submit preliminary
("Estimated") CFR-i, CFR-iii, DMH- 2 and DMH-3 claim
schedules to OASAS no later than November 1st. |
|
OASAS July June Filers (NYC Department of
Health and Mental Hygiene funded) |
Service providers with an approved 30-day
extension for filing their CFR must submit preliminary
("Estimated") CFR-i, CFR-iii, DMH- 2 and DMH-3 claim
schedules to their LGU in time for the NYC DOH and Mental
Hygiene to submit a preliminary final claim to OASAS no later
than November 1st . |
|
OMRDD Jan. Dec. Filers (Direct Contract
funded) |
Service providers with an approved 30-day
extension for filing their CFR must submit preliminary
("Estimated") DMH- 2 and DMH-3 claim schedules to the
OMRDD Regional Office no later than May 1st . |
|
OMRDD July June Filers (Direct Contract
funded) |
Claims will be processed only following OMRDD
acceptance of a final CFR. The DCN of the claim must be the same
as the CFR that was accepted by the OMRDD CFR Processing Unit
and must be accompanied by a copy of the letter of acceptance. |
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.
NOTE: OASAS will consider preliminary
("estimated") claim schedules to be "final" if the
final claim schedules associated with a completed CFR are not
submitted within 60 days of the submission due dates indicated above.
STATE AGENCIES WILL NOT BE RESPONSIBLE FOR ANY LOSS
OF STATE AID WHICH RESULTS FROM NON-COMPLIANCE WITH THE REQUIRED
DEADLINES OR LATE AMENDMENTS.
LATE SUBMISSION OF A CFR MAY RESULT IN A SANCTION
OR PENALTY BEING IMPOSED AGAINST THE SERVICE PROVIDER.
Section 5.0 - Software
All of the CFR state agencies 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 not approved by the CFR Interagency Committee will not be
accepted. 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.
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 will:
· A CFR must have
a DCN in order to be an acceptable submission.
· A DCN indicates
that final calculations and carry forwards have been
completed.
· The assigned DCN
will appear on each page of a printed CFR.
· Create an upload
file in the correct format.
CFR software is approved for each specific
reporting period. Therefore, a CFR completed using software from a
different reporting period will not be accepted.
CFRs generated by approved software must be
submitted via the Internet. A document control number is required in
order to create the upload file which will be transmitted 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 providers certified financial statements. The
DCN on the certification schedules must match the DCN of the Internet
submission.
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 annual certified financial statements. The financial
statements shall be certified by a licensed or certified public
accountant independent of the organization.
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 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.
Note: Financial statements are not required for the
following CFR submissions:
OASAS, OMH and OMRDD do not require submission of
financial statements for County Local Governmental Units (LGUs) or
for municipalities.
OASAS, OMH and OMRDD do not require submission of
financial statements for Article 28 hospitals.
OASAS and OMH do not require submission of
financial statements for mini-abbreviated CFRs.
Section 7.0 - Methods of
Accounting
The State Education Department requires accrual
accounting for CFR reporting purposes. The Department of Mental
Hygiene recognizes the following three (3) methods of accounting:
Accrual Accounting - Accrual accounting records
revenues when earned or when levies are made and records
expenditures at the time they result in liabilities for benefits
received, notwithstanding that the receipt of the revenue or the
payment of the expenditure will take place, in whole or in part,
during another accounting period.
Modified Accrual Accounting - Modified accrual
accounting treats revenues and expenditures as follows:
Revenues are recorded when received except for
the following.
1. Those revenues which are susceptible to
accrual. Revenues are susceptible to accrual if they are
measurable and "available" to finance the operations
of the current year. "Available" means collectible
within the current accounting period or soon enough
"thereafter" to be used to pay liabilities of the
current period. Generally, "thereafter" should not
exceed 60 days.
2. Those revenues of a material amount that
have not been received at the normal time of receipt. Revenues
of a material amount ordinarily recorded on a cash method will
be accrued if receipt is delayed beyond the normal time of
receipt.
Expenditures are recorded when incurred.
Compensation due to employees and related fringe benefits at the
end of the year will be accrued. Liabilities for retirement costs
of public retirement systems will be recorded as expenditures when
due to that retirement system.
Cash Basis Accounting - Cash basis accounting
records revenues when received and records expenditures when paid.
Although this method of accounting is recognized for use by DMH
service providers receiving Aid to Localities funding, caution is
advised in its use because it may cause a distorted view of the
fiscal activity of an agency and does not provide comparable fiscal
reports from period to period.
The cost reporting schedules CFR-1 through DMH-1,
must be completed using accrual accounting according to generally
accepted accounting principles.
Note: The exceptions to this reporting are
detailed in the reporting requirements for each type of CFR
submission outlined below.
The claiming schedules DMH-2 and DMH-3 may be
completed using a method of accounting other than accrual, such as the
modified accrual or cash basis accounting.
Each CFR submission type (Full, Article 28
Abbreviated, Abbreviated, OASAS-Only Abbreviated and Mini-Abbreviated)
contains different combinations of schedules and has slightly
different rules governing the methods of accounting used on those
schedules. The requirements for each of the five (5) different CFR
submission types are as follows:
Full CFRs
Schedules CFR-1 through CFR-6 and DMH-1 must
be completed using accrual accounting according to generally accepted
accounting principles. Claiming schedules DMH-2 and DMH-3 may
be completed using a method of accounting other than accrual.
Abbreviated CFRs
Schedules CFR-2, CFR-4, CFR-5, CFR-6 and DMH-1 must
be completed using accrual accounting according to generally accepted
accounting principles. Claiming schedules DMH-2 and DMH-3 may
be completed using a method of accounting other than accrual.
Article 28 Abbreviated CFRs
Schedules CFR-4, and DMH-1 must be completed
using accrual accounting according to generally accepted accounting
principles. Claiming schedules DMH-2 and DMH-3 may be completed
using a method of accounting other than accrual.
OASAS-Only Abbreviated CFRs
Schedules CFR-2, CFR-4, CFR-5, CFR-6 and claiming
schedules DMH-2 and DMH-3 may be completed using accrual, cash
basis or modified accrual accounting.
Mini Abbreviated CFRs
Schedules CFR-4, CFR-5 and claiming schedules DMH-2
and DMH-3 may be completed using accrual, cash basis or
modified accrual accounting.
Note:
Claiming schedules DMH-2 and DMH-3 may be
completed on any method of accounting but must be consistent with
the service providers approved budget and must be consistent
from year to year.
Service providers must have approval from each
applicable DMH funding agency in order to change their method of
accounting from the prior year's method. Additionally, service
providers funded through a contract with a Local Governmental Unit (LGU)
must also get prior approval from the contracting LGU .
recommended order of schedule completion
Section 8.0 - General
Instructions
Some of the fiscal information reported on certain
lines of Consolidated Fiscal Report (CFR) schedules carries forward to
specific lines on different CFR schedules. It is therefore recommended
that certain schedules of the CFR are completed before others.
The recommended order of
completion of the core CFR schedules is as follows:
|
Schedule |
|
Schedule Name |
|
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 |
By default, data entry using approved CFRS software
follows the recommended order of schedule completion; however, the
schedules can be completed in any order.
NOTE: Approved CFRS software requires that
the agency definition and program/site definition(s) be
created before any data entry can occur.
CFRS SHARED PROGRAM
REPORTING
Shared programs are specific individual
program/sites funded by more than one New York State Agency.
When reporting a shared program/site, the two
(2) or more New York State Agencies funding that program/site
must be designated.
Shared program/sites are reported on a
separate set of shared program/site schedules in the core of the
CFR. Shared program/sites are not reported on the same
set of core schedules with program/sites that are funded solely
by one State Agency.
Expenses and revenues for each shared
program/site are reported in a single column in the core
schedules of the CFR.
Shared program/sites with different
combinations of funding State Agencies are reported on different
sets of shared program/site schedules reflecting each unique
combination of State Agencies.
For example, a sheltered workshop program
[program code 0340] funded by both OMH and OMRDD is reported on
a separate set of schedules from a Local Governmental Unit
Administration program [program code 0890] funded by OASAS, OMH
and OMRDD.
Shared program sites are reported in a single
column on the following schedules:
|
Schedule |
|
Schedule Name |
|
CFR-1 |
|
Program/Site Data |
|
CFR-4 |
|
Personal Services |
|
CFR-4A |
|
Contracted Direct Care and Clinical
Personal Services |
CFRS PROGRAM TYPE vs. PROGRAM/SITE
INFORMATION
Fiscal information in the CFR is reported on a
program type or program/site specific basis. This means that the
columns shown on the CFR schedules are related to program level or
program/site level segregation of data.
Below is a listing of which schedules are completed
on a program/site basis and which schedules are reported on a program
type basis.
|
Reported By Program/Site |
|
Reported 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 |
|
|
Schedules CFR-2, CFR-3, CFR-5 and CFR-6 are
completed using fiscal information for the entire provider agency and
are not completed on a program/site or program type basis.
SED Note: All SED programs are reported on a program type basis.
Program Type (Program)
Program types are specified by law, regulation, policy or
programmatic approval. Some of the factors used to define program
types are:
The population served.
The setting where the service is provided.
The method of service delivery.
The function performed.
Program types are identified by a four (4) digit program code.
Program types may be specific to one or more State Agencies. Valid
State Agency program types are defined in Appendices E through H of
this manual.
SED NOTE: All SED programs are reported by program type in
the CFR.
OMRDD NOTE: OMRDD program code descriptions in Appendix G of
this manual specify if the program is reported on a program/site
basis or a program type basis.
Program/Site (Site)
A program/site is that entity which is reported discreetly on Core
schedules CFR-1, CFR-4 and CFR-4A. A site is generally the specific
location where a particular program is being provided. When program
specific reporting is specified, a program/site represents the
aggregate of all locations where a specific program is provided. The
determining factors are listed in the program definition appendices of
this manual.
Generally, each program/site must be defined in approved CFR
software before expenses, revenues or statistics can be entered.
Service providers should refer to page 13.2 of CFR-1 instructions for
assistance in determining the appropriate program/site identification
number for each program/site.
Program/Site Identification Numbers
Program/site Identification Numbers are used to
identify the information reported on Consolidated Fiscal Reports (CFRs)
at the individual site level. Each of the State Agencies uses
different information to create Program/Site Identification Numbers.
The Program/Site Identification Numbers to use for each State Agencys
program/sites are as follows:
OASAS: Use the five-digit Program Reporting
Unit (PRU) number. Exception: use 99999 when a program type with
multiple PRUs is required to be aggregated into one column.
OMH: Use the Operating Certificate number for
certified programs and the Facility-Unit code for non-certified
programs.
OMRDD: Use the Operating Certificate number
for certified programs except when certified programs (i.e.
supported apartment programs) are required to be aggregated into
one column.
For the certified programs required to be
aggregated and other non-certified programs, use the first
four digits of the agency code and the last three digits of
the program code. Where more than one program/site is assigned
to the same program/site identifier, increase the number of
the last digit by one.
SED: This field should be the first 4 digits
of your agency code and the first 3 digits of your program code.
State Agency Specific Instructions Regarding
Program/Type and Program/Site Reporting
OASAS
For all contracted services, whether the
contract is between a service provider and a county (Aid to
Localities) or between a service provider and OASAS (direct
contract) each budgeted column is to be reported as a
program/site.
Supportive Living community residence programs
with multiple sites should be combined into one column.
Expenses and revenues for outpatient additional
locations that do not have separate Program Reporting Unit (PRU)
numbers should be combined with the main site.
OMH
OMH requires that a program/site code be unique
within a submission. Approved software will prevent the use of an
identical code for more than one (1) OMH program/site.
OMH Satellites
A satellite is defined as a physical extension
of a program and does not have its own separate operating
certificate. Do not report these satellite programs on a site
specific basis. The expenses, revenues, and units of service will
be included in the certified program.
OMH Start-up
OMH programs having a start-up component (as
approved on their budget) will treat the start-up as a separate
program. For OMH start-ups, enter "A0" as the program
code index. Example: 6070 A0. If there are two or more start-ups
for a particular program type, enter "A1" for the first
occurrence, "A2" for the second occurrence, etc.
OMH Discrete Programs
OMH programs should only be reported discretely
if they are operated as individual programs and are not part of a
larger program. For example, service providers may not report a
case management programs expenses and revenues as a discrete
program on one document, but include those same expenses and
revenues as part of a clinic treatment program on a different
document.
OMH program/sites Split by Funding
OMH programs/sites split by funding source
(i.e., reinvestment versus non-reinvestment funding, etc.) on
the CBR may be split by funding source ONLY on the claiming
schedules (DMH-2 and DMH-3) NOT on the cost reporting schedules
(CFR-1 through CFR-6).
The columns reported on the claiming
schedules must match the columns reported on the budget. This
may result in single columns on the core schedules being split
into multiple occurrences on the claim. Please refer to software
instructions on the creation of additional sites on schedules
DMH-2 and DMH-3 to accommodate these multiple occurrences.
OMH
The following programs must be reported by
program/site throughout the CFR including schedules DMH-1, DMH-2
and DMH-3.
Permanent Housing (program code 1070);
Family Based Treatment (program code 2040);
Transient Housing (program code 2070);
Supported/Single Room Occupancy (program code
5070);
Treatment/Congregate (program code 6070);
Support/Congregate (program code 6080);
Community Residence, Children & Youth
(program code 7050), and.
Community Residence/Single Room Occupancy
(program code 8050).
OMRDD
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 required for:
ICF/DD's
Supervised Community Residences - Room and
Board
Supervised Community Residences-
Residential Habilitation
Day Treatment Programs
HCBS Freestanding Respite
SED
Effective July 1, 2005, Chapter 437 of the Laws
of 2005 requires that the revenues and expenditures awarded by
local education agencies (LEAs) pursuant to Section 611 (g)(1)
and Section 619 (g)(1) of the Individuals with Disabilities Act
(IDEA) be reported in separate and discrete cost columns.
Previously, these funds and related expenditures were reported
within the program that benefited from LEAs suballocation.
Program codes 9805 and 9806 are to be used to report the revenues
and expenses of §611 and §619 suballocations, respectively.
Accrual accounting is required.
All programs are reported by program type.
| 