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 AndClaiming Manual
For the Period:  January 1, 2007 to December 31, 2007

Copyright © 1990, New York State CFR Interagency Committee
Revision Date:  October, 2007

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 8.9
Miscellaneous Instructions…………………………………………………………….   Page 8.10
Contact Information …………..……………………………………………………….  Page 8.11
CFRS Resource Information …………………………………………………………..  Page 8.13
Getting Started ......................................................................................................................................................................9.0
Frequently Asked Questions …………………………………………………………..   Page 9.1
Getting Started with NYS CFRS Software…………………………..                                 Page 9.6

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

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 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:

• 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.

Submission Requirements

There 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:

• 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.

• OASAS 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 OASAS certified and/or funded Chemical Dependence Inpatient Rehabilitation program (Program Code 3550), Residential Rehabilitation Services for Youth program (Program Code 3551), Medically Supervised Withdrawal Services – Outpatient program (Program Code 3059) or Medically Supervised Withdrawal Services – Inpatient/Residential program (Program Code 3039) or Residential Chemical Dependency Program for Youth - Short-Term (Program Code 4030).

                                                                 AND

• The service provider receives $750,000 or less in State Aid and Medicaid from all OASAS certified, and/or funded and/or unfunded programs combined.

                                                                 AND

• The service provider receives $250,000 or less in Medicaid from all OASAS certified and/or funded programs combined.

• 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.

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 provider’s independent certified public accountant.

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 Matrix

For Service Providers Which Operate a COMBINATION of OASAS, OMH and/or OMRDD Programs

Notes:

• Schedule DMH-2A is not required for OMH programs.
  1. Financial Statements are only required for OMRDD service providers
  2. Schedule CFR-6 is not required for OMH service providers.
  3. Community Residence programs include Treatment/Congregate (6070), Support/Congregate (6080), Community Residence, Children and Youth (7050), Treatment/Apartment (7070) and Community Residence, Single Room Occupancy (8050) programs.

New York State Department of Mental Hygiene (DMH)

Consolidated Fiscal Report Document Submission Matrix

For Service Providers Which Operate only OASAS programs

START

Note:

• All schedules of this CFR may be completed on accrual, modified accrual or cash basis accounting consistent with the service provider’s approved budget.

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
(Not including Article 28 Certified Hospitals and Article 28 Certified D&TCs)

OASAS Funded 1 Providers:

1. 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.  See page 2.1 of this manual for OASAS threshold requirements governing CPA certification of Full CFRs.

1. All non-Article 28 certified providers that do not receive Medicaid for any of the OASAS programs they operate but do receive more than $750,000 in OASAS net deficit funding (State Aid) for all chemical dependence programs combined are required to submit a CPA certified Full CFR.  All chemical dependence programs operated by the provider must be reported on the CFR whether they are funded or not.

1. All non-Article 28 certified providers that do not receive Medicaid for any of the OASAS programs they operate but receive $750,000 or less in OASAS net deficit funding (State Aid) for all chemical dependence programs combined 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:

1. 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.  See page 2.1 of this manual for OASAS threshold requirements governing CPA certification of Full CFRs.

1. Non-Article 28 certified providers 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.

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 Matrix

For Service Providers Which Operate only OMH programs

                    START

Notes:

• All schedules of this CFR may be completed on accrual, modified accrual or cash basis accounting consistent with the service provider’s approved budget.
  1. Community Residence programs include Treatment/Congregate (6070), Support/Congregate (6080), Community Residence, Children and Youth (7050), Treatment/Apartment (7070) and Community Residence, Single Room Occupancy (8050) programs.

New York State Department of Mental Hygiene (DMH)

Consolidated Fiscal Report Document Submission Matrix

For Service Providers Which Operate only OMRDD programs

    START

Notes:

• All schedules of this CFR may be completed on accrual, modified accrual or cash basis accounting consistent with the service provider’s approved budget.

Consolidated Fiscal Report Document Submission Matrix

          START

Notes:

• Municipalities that operate special education programs under Article 81 or Article 89 of the Education Law will be sent a cost center report under separate cover.
  1. VESID agencies that do not operate Article 81 or 89 programs do not need to submit a CFR to SED or cost out the VESID programs separately.  Instead VESID programs for SED purposes are to be reported under the other column (col. 7) of the CFR-2 and in other programs on the CFR-3 line 48.

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:

• 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.

General CFR submission requirements are as follows:

• All service providers are expected to use CFR Interagency Committee approved NYS CFRS software to complete and submit the appropriate CFR document via the Internet. 

• OASAS, OMH, OMRDD and SED are currently unable to accept electronic signatures for CFR certification schedules (CFR-i, CFR-ii or CFR-iiA, and CFR-iii).  Therefore, signed and dated 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.

• Copies of signed and dated certification schedules MUST be sent directly to all certifying/funding State Agencies.  Sending copies of signed and dated certification schedules to the County, local Developmental Disabilities Service Office (DDSO) or regional office does not fulfill certification submission requirements. 

• 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 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.

• 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 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.

• New York State Education Department

Rate Setting Unit
Room 304 Education Building
89 Washington Avenue
Albany, New York 12234

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 Periods

A 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.

• 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 regardless of the location of their corporate headquarters.

Additional reporting requirements are listed below.

• A service provider receiving Aid to Localities funding through a county contract or direct contract with a specified reporting period that is not the same as the service provider's standard reporting period, will complete two CFRs:

• The regular submission will use the service provider’s 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 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.

• 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 if this is different from their standard reporting period.  The contract reporting period for the Special Legislative Grant 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:            

• XYZ, Inc. is required to file a Full CFR annually on a July/June fiscal reporting period reporting two (2) certified/funded outpatient clinics.

• XYZ, Inc. receives a Special Legislative Grant of $15,000 with a contract reporting period of April 1, 2005 to March 31, 2006.

Here’s how XYZ, Inc. would file the appropriate CFRs:

• On XYZ, Inc.’s July 1, 2004 to June 30, 2005 Full CFR they would report all of the July 2004 to June 2005 expenses for the two (2) outpatient clinics AND the expenses for the Special Legislative Grant for the April 1, 2005 to June 30, 2005.

• On XYZ, Inc.’s July 1, 2005 to June 30 2006 Full CFR they would report all of the July 2005 to June 2006 expenses for the two (2) outpatient clinics AND the expenses for the Special Legislative Grant for the July 1, 2006 to March 31, 2006.

• A separate Mini-Abbreviated CFR covering the period April 1, 2005 to March 31, 2006 would be prepared by XYZ, Inc. and would only include those expenses associated with the Special Legislative Grant

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 Dates

All 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.  If your agency is funded through a local county contract, a copy of the request should be sent to the county.

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.

For Providers Operating OASAS Certified and/or Funded Programs:

Sanctions:             Sanctions for non-compliance with OASAS consolidated fiscal reporting requirements will be imposed in accordance with the policies and procedures described in OASAS Local Services Bulletin 2007-05: Sanction Policy for Non-Compliance with OASAS Consolidated Fiscal Reporting Requirements.

State Aid Claims:  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.  It is expected that OASAS State Aid claim schedules will be prepared using approved NYS Consolidated Fiscal Reporting System (CFRS) software and submitted electronically via the Internet.

For Providers Operating OMRDD Funded Programs:

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 OMRDD service providers funded by direct contract

STATE AGENCIES WILL NOT BE RESPONSIBLE FOR ANY LOSS OF STATE AID WHICH RESULTS FROM NON-COMPLIANCE WITH THE REQUIRED DEADLINES OR LATE AMENDMENTS.

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.

Software

All of the CFR state agencies expect that all CBRs, CQRs and CFRs will be completed using approved NYS 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. It also creates an upload file for submission via the Internet and printed reports in the specified formats.

The approved software will:

• Perform the edits required by the CFR Interagency Committee.

• Assign a unique Document Control Number (DCN) to the CFR submission each time the final validations are run successfully.

• A CFR musthave 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 and will become part of the upload file for that submission.

• Create an upload file in the correct format.

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 NYS CFRS software, contact the appropriate New York State Agency(ies) listed in Section 8.0.  A listing of the approval status of NYS CFRS software is also available at:

http://www.omh.state.ny.us/omhweb/finance/vendor.htm

The Office of Mental Health maintains a webpage related to the NYS CFRS software.  This can be accessed at:

http://www.omh.state.ny.us/omhweb/cfrsweb/default.asp

This page includes links to pages for:

• Downloading the software
• Instructions for installing the software
• Instructions for importing your previous submissions
• Uploading the submissions
• Obtaining manual and forms
• Information on enrolling in web based training sessions
• Various resources to help the users find answers to their questions

The software also has help available on many topics from the menu.  You should be able to complete most tasks using the information found in Help.

Financial Statements

Financial Statements

CFR 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:

• 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.

Federal Audit Requirements

States, local governments, and not-for-profit organizations receiving federal funds are required to identify and report these funds and their sources as part of a single audit.  A single audit is an organization-wide audit that includes the organization's independently prepared financial statements as well as a listing of federal awards received. 

In accordance with OMB Circular No. A-133, Audits of States, Local Governments, and Non-Profit Organizations published in the June 27, 2003 Federal Register, organizations expending $500,000 or more a year in federal awards are required to have a single or program-specific audit conducted.  New York State specifies that organizations required to have a Circular No. A-133 audit must submit the A-133 audit to each of the state agencies from which they receive federal awards.  Questions regarding these requirements should be directed to your agency’s certified public accountant or accounting professional.

More information on federal single audit requirements can be found at the following web page:

Office of Management and Budget

http://www.whitehouse.gov/omb/circulars/a133/a133.html

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 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 Instructions

recommended order of schedule completion

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:

By default, data entry using approved NYS CFRS software follows the recommended order of schedule completion; however, the schedules can be completed in any order.

Note:      Approved NYS 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:

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:

• 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 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

• 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 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.

• 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 Programs Reported by Program/Site

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.

Note:   This does not apply to Program Code 0234 (NYS OPTS) where Service Type reporting is required (see Section 40.0 for specific instructions).

• 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 LEA’s 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.

• Infant/toddler (0-2) programs funded through the Department of Health must be reported as SED programs throughout the CFR.  All infant/toddler programs should be aggregated and reported in one column using Program Code 9300.  Refer to appendix H for a program description.  Calendar year filers must separate this program into 2 six-month segments.

• For service providers operating approved 2.5 hours per day special classes in integrated settings, data related to preschool students with disabilities and preschool students without disabilities should be reported as a single column (2 six month columns for calendar year filers) using Program Code 9165 (Program Code range is 9165 - 9169).  For service providers operating approved special classes in integrated settings for more than 2.5 hours per day, data related to preschool students with disabilities and preschool students without disabilities should be reported as a single column (2 six month columns for calendar year filers) using Program Code 9160 (Program Code range is 9160 - 9163).   If there is one integrated program approved for both 2.5 hours and greater than 2.5 hours per day, the service provider must separate the data on the CFR between the two time periods as Program Codes 9165 and 9160.  For all integrated programs, non-disabled revenues must be reported as either "Participant Fee" revenue on Schedule CFR-1, Section C, line 69, or, if Universal Pre-K revenue, on CFR-1, Section C, line 94. Non-disabled student FTEs should be reported on line 100 or line 101 of Schedule SED-1, as applicable.

• Day Care expenses in excess of the integrated program should be reported in a separate column (Program Code 9164).  Calendar year filers must separate this program into two six-month segments.

• Expenses and revenues and FTE enrollment for approved 1:1 teacher aides (preschool and school age) must be reported as a separate column (Program Code 9230).  Calendar year filers must separate this program into 2 six-month segments.

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.

• Expenses relating to projects funded or anticipated to be funded through bonds issued through the New York State Dormitory Authority as authorized by Chapter 698 of the Laws of 1991, Chapter 737 of the Laws of 1988, or Chapter 407 of the Laws of 1989 must be reported as a separate column (Program Code 9250).  Calendar year filers must separate this program into 2 six-month segments.

• For service providers operating approved 2.5 hours per day special class segregated preschool programs, data should be reported as a single column (2 six month columns for calendar year filers) using Program Code 9115 (Program Code range is 9115 - 9119).  For service providers operating approved special class segregated preschool programs in excess of 2.5 hours per day, data should be reported as a single column (2 six month columns for calendar year filers) using Program Code 9100 (Program Code range is 9100 - 9109).  If there is one special class segregated preschool program approved for both 2.5 hours and greater than 2.5 hours per day, the service provider must separate the data on the CFR between the two time periods as Program Codes 9115 and 9100.  If a service provider operates a 2.5 hour morning session and a 2.5 hour afternoon session, with one program approval, the expenses, revenues and FTE enrollment must be reported in a single column.  Calendar year filers must separate this program into 2 six-month segments.

• For service providers operating programs funded through the Agency for Child Development (ACD), the revenues, expenses and related statistical data must be reported as a separate column (Program Code 9164). Calendar year filers must separate this program into 2 six-month segments.  ACD revenues must be reported on CFR-1, line 94, “Other”.  Since day care and special education services are separate programs with distinct funding streams, expenses must be directly charged to either SED or ACD.  All costs that cannot be directly charged to either funding source must be allocated with justification for the allocations.  Expenditures for staff who are funded through SED and ACD should be based on actual hours of service.  Enrollment for SED and ACD programs must be separately reported on schedule SED-1.  SED enrollment must be in accordance with Section 175.6 of the Regulations of the Commissioner of Education.  ACD enrollment should equal the day care contract capacity.  New York State regulations specify that full-time day care service is a minimum of six hours per day.  Preschool students with a disability who are enrolled in special class programs or special class in integrated settings programs are not considered to be receiving day care services during the hours of the special education program.  These children, if ACD - eligible, may receive day care services before and/or after the special education classes.  The general education students in an integrated setting are considered to be receiving ACD services during the instructional day.

• SED providers operating both VESID programs and SED rate-based programs (school age and/or preschool) must report all VESID programs under other programs, column 7, of the CFR-2.  The operating costs for these programs must also be reported under other programs on the CFR-3 line 48.  This relates to VESID programs previously reported under Program Codes 9680 and 9695.

• Providers funded by both DMH and SED and which operate VESID programs (and NO school age and/or preschool programs), must report all VESID programs under other programs, column 7, of the CFR-2.  The operating costs for these programs must also be reported under other programs on the CFR-3, line 48. This relates to VESID programs previously reported under Program Code 9695.  Please note that the CFR is NOT required to be filed with SED, but is required by DMH.  Please do not submit this CFR to SED.

• Legislation has been signed into Law that permits Article 28 clinics that have a less-than-arm’s length relationship with an approved preschool (Section 4410 of Education Law) provider to bill Medicaid for preschool services.  The actual full cost of the IEP related services incurred by the clinic must be reported on the New York State Consolidated Fiscal Report (CFR) in the related preschool cost center in which the student is placed.  The associated Medicaid revenue must be reported in the same manner.

• Universal Pre-K:  The following pertains to Early Childhood programs for eligible 4 year olds provided at school and non-school sites pursuant to Chapter 436 of the Laws of 1997.  If your agency operates Universal Pre-K in conjunction with a special class in an integrated setting program (program 9160 or 9165), report the revenues and expenses for Universal Pre-K in the same column(s) as 9160 and 9165.  Revenues for Universal Pre-K should be reported as “Other Revenues” (CFR-1, line 94) and identified as such.  Report non-disabled enrollment for Universal Pre-K on line 101 of Schedule SED-1.  If the Universal Pre-K program is not operated in conjunction with a special class in an integrated setting program, report the expenses and revenues for this program in Column 7, “Other Programs”, of Schedule CFR-2.

• Approved school-age programs that have received funding from the Excessive Teacher Turnover Prevention Program should report these revenues on CFR-1 line 80 as “State Grants” in the discrete program cost column that includes the salary of the targeted teacher positions.

  MANUAL PREPARATION OF MINI-ABBREVIATED AND ABBREVIATED CFR SUBMISSIONS  (OMRDD service providers only)

  Please note:   OASAS and OMH expect that all CFR Types (Full, Article 28 Abbreviated, Abbreviated and Mini-Abbreviated) are completed using approved NYS Consolidated Fisca