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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. SUBJECT SECTION CORE SECTION CLAIMING SECTION OMH SUPPLEMENTAL SECTION OMRDD SUPPLEMENTAL SECTION SED SUPPLEMENTAL SECTION APPENDICES Appendix A Glossary.................................................................................................
34.0
IntroductionThe 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:
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 allexpenses 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 and/or mid-year 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:
The CFR is used as both a year-end cost report and a year-end claiming document.
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. Submission RequirementsThere are four (4) types of final CFR submissions: Full CFRs, Article 28 Abbreviated CFRs, 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. For Service Providers Operating Any OASAS Programs Service providers that operate any OASAS programs should review the detailed OASAS submission requirements listed on pages 2.5 and 2.6 of this manual. This includes providers of funded programs and unfunded programs. 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 provider’s certified financial statements. Full CFRs must be certified by an independent certified public accountant. This certification is affirmed on either Schedule CFR-ii or schedule CFR-iiA. Please note the following exceptions to having a Full CFR certified:
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Abbreviated CFR Submissions Abbreviated CFR submissions require completion of fewer CFR schedules. Only Abbreviated CFR submissions and OMRDD funded Mini-Abbreviated CFR submissions require submission of the provider’s certified financial statements. No Abbreviated or Mini-Abbreviated CFR submissions are required to have the CFR certified by an independent certified public accountant. Please see Appendix T, Abbreviated Consolidated Fiscal Reports – General Instructions in Section 53 for more detailed information regarding Abbreviated CFR submissions. New York State Department of Mental Hygiene (DMH) Consolidated Fiscal Report Document Submission MatrixFor Service Providers Which Operate a COMBINATION of OASAS, OMH and/or OMRDD Programs
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New York State Department of Mental Hygiene (DMH) Consolidated Fiscal Report Document Submission MatrixFor Service Providers Which Operate only OASAS programs
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 Abbreviated 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. See page 2.1 of this manual for OASAS threshold requirements governing CPA certification of Full CFRs. 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. See page 2.1 of this manual for OASAS threshold requirements governing CPA certification of Full CFRs. 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 payers. All Other OASAS Certified and/or Funded Providers OASAS Funded 1 Providers:
OASAS Unfunded 2 Providers: 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 payers. New York State Department of Mental Hygiene (DMH) Consolidated Fiscal Report Document Submission MatrixFor Service Providers Which Operate only OMH programs START
New York State Department of Mental Hygiene (DMH) Consolidated Fiscal Report Document Submission MatrixFor Service Providers Which Operate only OMRDD programs
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Consolidated Fiscal Report Document Submission Matrix
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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 certified public accountant must be submitted with the CFR. The following provisions and exceptions apply to SED service providers only: General CFR submission requirements are as follows: The required information should be mailed to the applicable certifying/funding State Agency(ies) listed below: Bureau of Health Care Financing & Third Party Reimbursement Note: In addition to the required Internet CFR submission and/or Preliminary (Estimated) Claim 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 Management. 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 in addition to the Internet CFR submission. CBFM CFR Unit CFR Processing Unit Note: If Aid to Localities funding is contracted through the Local Government Unit (LGU), submit one paper copy to that (those) LGU(s). If Aid to Localities funding is contracted through the NYC Department of Health and Mental Hygiene (DOHMH), submit one 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. Rate Setting Unit Internet Submissions: To transmit your agency’s CFR via the Internet, please access this OMH website: http://www.omh.state.ny.us/omhweb/cfrsweb/default.asp and follow the appropriate links. The data from your agency’s CFR submission will be saved to a central repository maintained by the OMH and forwarded to each applicable funding/certifying State Agency. For example, if your agency is funded/certified by OMRDD and SED, you would submit your CFR by accessing the OMH website and following the appropriate steps. After a successful submission, your agency’s CFR data will be transmitted to OMRDD and SED. Generally, the information will be forwarded to each funding State Agency on a daily basis. Reporting PeriodsA service provider’s standard reporting period is generally based on the geographic location of their corporate headquarters.
Exceptions to the above reporting period requirements are listed below. Additional reporting requirements are listed below. 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 detailing 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. For example: Here’s how XYZ, Inc. would file the appropriate CFRs: Had XYZ, Inc. received a Special Legislative Grant with a contract period of July 1, 2005 to June 30, 2006, only one (1) Full CFR would be completed for the reporting period. Included in that CFR would be all of the expenses for the two (2) outpatient clinics AND all of the expenses for the Special Legislative Grant. Important Note: 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. Due DatesAll service providers must submit their completed CFRs to the applicable funding State Agency(ies) no later than 120 days after the end of the reporting period. If a pre-approved extension request form has been submitted, the due date is no later than 150 days after the end of the reporting period.
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/Manuals_Forms/Manuals/CFR.html. No response to this extension request will be sent, therefore, you must retain a copy for your files. LATE SUBMISSION OF A CFR MAY RESULT IN A SANCTION OR PENALTY BEING IMPOSED AGAINST THE SERVICE PROVIDER. STATE AGENCIES WILL NOT BE RESPONSIBLE FOR ANY LOSS OF STATE AID WHICH RESULTS FROM NON-COMPLIANCE WITH THE REQUIRED DEADLINES OR LATE AMENDMENTS. 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. It is expected that OASAS State Aid claim schedules will be prepared using approved Consolidated Fiscal Reporting System (CFRS) software and submitted electronically via the Internet. 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. 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. SoftwareAll 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 only from the New York State Office of Mental Health. CFRs generated by software not approved by the CFR Interagency Committee will not be accepted. The approved CFR software application has been reviewed by the CFR Interagency Committee and contains the accepted calculation of agency administration distribution (ratio value), FTE(s), sub-totals, page totals and carry-forwards of amounts to all proper schedules. The approved software will: CFR software is updated and approved for each specific reporting period. A CFR completed using an inappropriate software version will not be accepted. Please Note: New York State CFR Software has a single version to be used for the current reporting period and for all reporting periods back to 2002/2003. That is, if an agency needs to revise a prior period CFR dating back to 2002/2003, they would download the current reporting period OMH CFR software from the OMH CFRS website, and then proceed to import and revise the prior period CFR accordingly. CFRs generated by the 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 provider’s 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 the approval status of CFRS software is also available at: http://www.omh.state.ny.us/omhweb/finance/vendor.htm Financial StatementsCFR submissions must be accompanied by the service provider's annual certified financial statements. The financial statements shall be certified by a 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, notes to the financial 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:
Methods of AccountingThe State Education Department requires accrual accounting for CFR reporting purposes. The Department of Mental Hygiene recognizes the following three (3) methods of accounting: 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. 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 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 four (4) 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. 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 provider’s 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. General InstructionsRecommended Order of Schedule CompletionSome 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:
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. 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.
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.
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: 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 Agency’s 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. For NYS OPTS (Program Code 0234) use the contract number replacing the starting letter of the contract number with “0” in order to create a seven digit number. 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 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 SatellitesA 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-upOMH 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 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 program’s 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. The following programs must be reported by program/site throughout the CFR including schedules DMH-1, DMH-2 and DMH-3. OMRDD Note: This does not apply to Program Code 0234 (NYS OPTS) where Service Type reporting is required (see Section 40.0 for specific instructions). SED Please note: Salary and fringes of the 1:1 aide(s) and ratio value allocation of agency administrative costs are the only expenditures required to be reported in this program code. An allocation of “Other Than Personal Services (OTPS)” is not required for this program. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
