New York State
Consolidated Fiscal Reporting
Interagency Committee
May 22, 2007
Dear Fiscal Officer:
The Consolidated Fiscal Reporting (CFR) manual and forms for the
July 1, 2006 to June 30, 2007 reporting period are now available. A
summary of notable changes to the 2006/2007 CFR manual as well
as State Agency specific special information can be found on pages
3, 4, 5 and 6 of this letter.
Acquisition of CFR Manuals and Forms
CFR manuals and forms are available for download from the NYS
Education Department Rate Setting Unit’s homepage at http://www.oms.nysed.gov/rsu/Manuals_Forms/Manuals/CFR.html. Manuals
are available in both PDF (printable) and HTML (web browser version)
formats. Forms are available in PDF format.
Consolidated Fiscal Reporting System (CFRS) Software
All service providers are expected to
use CFRS software approved by the CFR Interagency Committee to
create the appropriate CFR submission. Additionally, approved
CFRS software can be used to create Consolidated Budget Reports
(CBRs) and intra-year State Aid claims (CQRs) for the 2006/2007
reporting period. The New York
State Office of Mental Health is the sole vendor for the 2006/2007
reporting period.
Service providers are expected to download the software via the
Internet. When the NYS-issued CFRS software is approved,
it will be available for download at the CFRS Home Page: https://www.omh.state.ny.us/omhweb/cfrsweb/default.asp. As
of this date, approval has not yet been issued for the 2006/2007
reporting period.
Note: If you experience difficulty
using New York State software, it is highly recommended that you
reference the CFRS Home Page and associated Table of Contents or
the CFRS Software Online Help function for assistance prior to
calling the Help Desk or certifying/funding State Agencies.
2006/2007 CFR Due Date(s) and Requests for Extensions
The due date of the 2006/2007 CFR is November 1, 2007. A
thirty-day extension will be granted to providers who complete
and submit the attached Pre-Approved 30-Day Extension Request form
by November 1, 2007 to each applicable State Agency. Submission
of the completed Pre-Approved 30-Day Extension Request form via
mail or fax will guarantee your 30-day extension. No response
to this request will be sent; therefore, you must retain a copy
for your files. The pre-approved extension does not apply
to the required claiming schedules for all OASAS funded service
providers. Please refer to Section 4.0 of the CFR Manual.
The Pre-Approved 30-Day Extension Request form is available for
download from the NYS Education Department Rate Setting Unit’s
homepage at: http://www.oms.nysed.gov/rsu/Manuals_Forms/Manuals/CFR.html
Note: Submit extension requests only to the State Agencies
that fund and/or certify your agency’s programs.
Submission of the CFR Document
Service providers are expected to submit their completed 2006/2007
CFR electronically via the Internet. Service providers will
access the webpage at http://www.omh.state.ny.us/omhweb/cfrsweb/default.asp to
upload their CFR submission. On a daily basis, the information
received is distributed to the appropriate State Agency(ies).
Submission of CFR Certification Pages
Please note that OASAS, OMH, OMRDD and SED currently do not accept
electronic certifications or signatures for CFR submissions. Therefore,
in addition to transmitting the CFR via the Internet, service providers
must also submit signed paper copies of the required certification
schedules (CFR-i, CFR-ii/CFR-iiA and CFR-iii) and certified financial
statements to each funding State Agency by the due date in the
CFR manual. 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. To determine if Schedules CFR-ii, CFR-iiA,
CFR-iii or certified financial statements are required, please
refer to Sections 2.0, 6.0, 11.0 and 12.0 of the CFR Manual. Please
refer to pages 2.11 and 2.12 of the CFR manual for information
on where to send your agency’s CFR certification pages and
certified financial statements. Additionally, the Document Control
Number (DCN) of your agency’s Internet submission must match
the DCN that appears on the paper certification schedules mailed
to each funding State Agency.
Submission of Final State Aid Claim Schedules for OASAS
OASAS expects all service providers to prepare State Aid claim
schedules using approved Consolidated Fiscal Reporting System (CFRS)
software and to file those schedules electronically via the Internet.
Service providers receiving State Aid through a direct contract
with OASAS are required to submit paper copies of CFR schedules
CFR-i, CFR-iii, DMH-2, DMH-2A and DMH-3 along with an original
signature State Aid Voucher (AC-1171) to the Bureau of Financial
Management in Albany. Paper copies of only the claim schedules
should also be sent to the OASAS NYC Field Office.
Service providers receiving State Aid through a contract with
the NYC Department of Health and Mental Hygiene (NYCDOHMH) should
contact the county for their specific county submission requirements.
The NYCDOHMH is required to submit paper copies of the following
materials to the Bureau of Financial Management in Albany:
* A completed
NYC Fiscal Summary (CQR-2)
* CFR-i, CFR-iii,
DMH-2, DMH-2A and DMH-3 schedules for each service provider funded
through a local contract.
Submission of Final State Aid Claim Schedules for OMH
Service providers receiving State Aid through a direct contract
with OMH or through a local contract with a county must submit
the required claim schedules via the Internet. Service providers
receiving State Aid through a local county contract should contact
the county for additional county specific submission requirements. No
paper copies are sent to the OMH Contract and Claims Unit in Albany,
nor are paper copies sent to the OMH Field Office.
Submission of Final State Aid Claim Schedules for OMRDD
Service providers receiving State Aid through a direct contract
with OMRDD are required to submit paper copies of CFR schedules
CFR-i, CFR-iii, DMH-2, DMH-2A and DMH-3 along with an original
signature State Aid Voucher (AC-1171) to the OMRDD Regional Office
or DDSO as applicable.
Service providers receiving State Aid through a local county contract
should contact the county for their specific county submission
requirements.
Counties are required to submit paper copies of the following
materials to the OMRDD Claims Unit in Albany:
- An original signature State Aid Voucher (AC-1171)
- A completed NYC Fiscal Summary (CQR-2)
- CFR-i, CFR-iii, DMH-2, DMH-2A and DMH-3 schedules for each
service provider funded through a local contract.
Significant Changes to the CFR Manual, Software and/or
Forms for 2006/2007:
- In Sections 4.0 (Due Dates) and 8.0 (General Instructions),
the SED web address to obtain the manual, forms and extension
requests has been revised.
- Section 9.0 (Frequently Asked Questions) has been expanded
to introduce the MHPD process for
OMH users.
- In Section 13.0 (CFR-1 - Program/Site Data):
- The narrative descriptions of lines 22 and 69 have been modified.
- A narrative description has been added to the beginning of
the Revenue and GAAP Adjustment to Revenue sections.
- In Section 15.0 (CFR-3 – Agency Administration), the
narrative description of line 9 has been modified.
- In Section 21.0 (DMH-1 – Program Fiscal Summary):
- The narrative description under Abbreviated CFR Filers on
line 18 has been modified.
- A narrative description has been added to the beginning of
the Revenue and GAAP Adjustment to Revenue sections.
- The narrative description of line 15 has been modified.
- In Section 22.0 (DMH-2 – Aid to Localities/Direct Contract
Summary):
- A narrative description has been added to the beginning of
the Revenue and GAAP Adjustment to Revenue sections.
- The narrative description of line 14 has been modified.
- Section 43.0 (Appendix J) has been updated and modified for
clarity purposes.
- In Section 47.0 (Appendix N), modifications were made to the
title and/or description of Funding Source Codes 031 and 039.
- In Section 48.0 (Appendix O), the useful life guidelines were
amended to agree with The Estimated Useful Lives of Depreciable
Hospital Assets- Revised 2004 Edition.
- In Section 51.0 (Position Title Codes), the names of the following
Position Title Codes have been modified:
305, 349, 352, 501, 502, 505, 509, 516, 520, 521, 605, 614, 620,
621 and 704.
Significant Changes to the CFR Manual, Software and/or
Forms for 2006/2007 (continued):
- In the approved CFRS software:
- The predefined entries on line 40, CFR-1, have been modified.
- Line 17 in CFR-3, has the predefined entry, “Data Processing.”
- Most of the “Other” lines in CFR-1, CFR-3, DMH-1
and DMH-2 have the additional predefined entry “All Items <$1,000.”
Special Instructions for OASAS Funded and/or Certified
Service Providers
- OASAS criteria for determining whether a Full CFR must be completed
have changed. Service providers operating any OASAS
certified and/or funded programs should refer to the revised
submission type matrices on pages 2.3 and 2.4 of the 2006/2007
CFR Manual to determine if the required CFR submission type for
their agency has changed.
- OASAS has instituted a new policy governing CPA certification
of Full CFRs. OASAS certified and/or funded service providers
that are required to complete a Full CFR should refer to the
threshold criteria defined on page 2.1 of the 2006/2007 CFR Manual
for specific instructions on CPA certification of their Full
CFR.
- The OASAS-Only Abbreviated CFR submission type has been eliminated.
- Specific criteria for identifying when OASAS requires a service
provider to submit a CFR and what submission type that CFR should
be can be found on pages 2.5 and 2.6 of the 2006/2007 CFR Manual. It
is recommended that agency staff responsible for completing the
CFR review this section prior to their preparation of the CFR. Please
note that OASAS CFR submission requirements apply to all funded
service providers as well as many unfunded service providers
both for profit and not-for-profit.
- In Section 13.0 (CFR-1):
- The narrative descriptions of lines 22 and 36 were modified.
- Line 40 has been modified to include additional predefined
OASAS Only entries.
- Section 38.0 (Appendix E) has been modified to conform to the
inventory of valid program codes. It is recommended that
agency staff completing the CFR review this section prior to
completing their CFR.
- The Bureau of Financial and Emergency Management is now known
as the Bureau of Financial Management.
Special Instructions for OMH Funded and/or Certified
Service Providers
1. In Section 21.0 (DMH-1 – Program Fiscal
Summary), the narrative description under Abbreviated CFR Filers on
line 18 has been modified.
2. In Section 39.0 (Appendix F):
- Program Codes 0790, 1410 and 1420 were added.
- The description of Program Code 0860 was modified.
3. In Section 47.0 (Appendix N), Funding Source Codes 031G,
038, 038A, 038B, 038C, 038D, 038E, 046N, 046P, 072G, 073G, 078G,
162 and 164 have been added.
- In Section 51.0 (Appendix R), Position Title Code 353 was added.
Special Instructions for OMH Funded and/or Certified
Service Providers (continued):
- Section 59.0 (Appendix Z) was modified to include a URL for
spending plan guidelines under “OMH Policy Statement: In-Contract/Out-of-Contract
Reporting.”
- Section 63.0 (Appendix DD) has been revised.
- Funding formerly referred to as Non-COPS is now known as Level
II COPS.
Special Instructions for OMRDD Funded and/or Certified
Service Providers
1. In Sections 16.0 (CFR-4), 17.0 (CFR-4A) and 21.0
(DMH-1), modifications were made to the narrative
under letter “c” of the Program Code Index.
2. In Section 40.0 (Appendix G):
- Program Codes 0080, 0212, 0213, 0222, 0400, 1670, 3091, 3190,
7090 and 7091 have been deleted.
Notes:
- Expenses and revenue that were reported in Program Code 0222
(Other Service Coordination) must now be reported in Program
Code 0229 (Medicaid Service Coordination).
- Expenses that were reported in Program Code 3091 (VOICF/DD
School District Contract - not operated by the service operator)
must now be reported in CFR-1, line 68c only. The associated
revenue must now be reported as Medicaid in the related ICF/DD
program.
- Expenses that were reported in Program Code 7090 or 7091 (VOICF/DD
Day Services) must now be reported in CFR-1, line 68d only. The
associated revenue must now be reported as Medicaid in the related
ICF/DD program.
- Modifications have been made to the descriptions of Program
Codes 0060, 0070, 0090, 0150, 0190, 0229, 0234, 0360, 0370,
0380, 0390, 0411, 0414, 0610, 0630, 0810, 1090, 3090, 6090
and 6091 and to the titles of Program Codes 0190, 0234 and
0630.
3. In Section 47.0 (Appendix N):
- Funding Source Codes 187 (HCE II),505 (2006/2007 COLA) and
515 (2007/2008 COLA) were added.
- Funding Source Codes 008, 015, 057, 079 and 151 were deleted.
- The titles of Funding Source Codes 080, 089 and 188 were
modified.
4. Schedules CFR-1 and OMRDD-1 have been modified:
- Informational Only lines 68c and 68d have been added to CFR-1.
- OMRDD-1 has additional blacked out purchase lines for certain
service types and the description for some of the service types
has been revised.
5. In approved CFRS software, schedule OMRDD-4, line
22, has an additional predefined entry.
Special Instructions for SED Funded Service Providers
- In Section 15.0 (CFR-3), line 63’s instructions have
been modified.
- In Section 32.0 (SED-1), modifications were made to the General
Rules for Completing Schedule SED-1.
- In Section 51.0 (Appendix R), Position Title Codes 254, 301,
305, 309, 312, 344, 350 and 400 are not valid for SED.
- Programs 9800 – 9810: Ratio value is not required to
be applied to these programs. Ratio value may be applied
but providers are also permitted to enter an amount of agency
administration other than that determined via ratio value or
enter no agency administration costs.
CFR Training
Notification of training dates has been sent to you under separate
cover. If you have any questions regarding training dates, please
access one of the following websites:
If you have any questions or concerns, please contact the appropriate
State Agency listed on page 8.11 of the CFR manual or refer to
the CFR Resources listed on page 8.13 of the CFR Manual.
Sincerely,
Warren
D. Moessner, Jr.
Chairperson
CFR Interagency Committee
Attachment
cc: Don Berryann (OMH)
Carlene
Coons (OMRDD)
Peter LaPan
(SED)
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