________________________________________________________________________________________
December 2018
Dear Fiscal
Officer:
The
Consolidated Fiscal Reporting and
Claiming Manual (CFR Manual) and forms for the January 1, 2018 to December
31, 2018 reporting period are now available.
A summary of notable changes and State Agency specific information can
be found on pages 2 through 5 of this letter.
Other essential CFR information follows on subsequent pages.
Acquisition of CFR
Manuals and Forms
CFR
Manuals and forms are available for download from the CFR Manual Home Page as
follows:
Manual - https://www.oms.nysed.gov/rsu/Manuals_Forms/Manuals/CFRManual/home.html
Forms - https://www.oms.nysed.gov/rsu/Manuals_Forms/Forms/CFR/home.html
Consolidated Fiscal
Reporting System (CFRS) Software
All
service providers are required to use the CFRS software approved by the CFR
Interagency Committee to create an appropriate CFR submission. Approved CFRS software can also be used to
create Consolidated Budget Reports (CBRs) and intra-year State Aid claims
(CQRs) for the Calendar Year 2018 reporting period. The New
York State Office of Mental Health is the sole vendor for the Calendar Year 2018 reporting period.
Once
the NYS-issued CFRS software is approved, it will be available for download on
the CFRS Home Page: https://apps.omh.ny.gov/omhweb/cfrsweb/default.asp. As of this date, software approval has not
yet been issued for the Calendar Year 2018 reporting period.
Service
providers should sign up for the CFRS Mailing List at https://apps.omh.ny.gov/omhweb/listserv/cfr.htm
to be notified when the software is approved and available for download, of software
issues and their solutions, and when software patches are released.
For
assistance with the CFRS software, please refer to the Table of Contents on the
CFRS Home Page or the CFRS Software Online HELP function. If further assistance is required, contact
the Help Desk at 1-800-HELPNYS (1-800-435-7697) and select option #2, or email the
Help Desk at healthhelp@its.ny.gov. If outside of New York State, please call 1-518-474-5554.
Help Desk hours are 8:00 am to 5:00 pm,
Monday through Friday. The
certifying/funding State Agencies may also be of assistance (see Section 8.0 of
the CFR Manual for the related telephone numbers).
Calendar Year 2018 CFR
Due Date(s) and Requests for Extensions
For
OMH and SED filers, the due date for the Calendar Year 2018 CFR is May 1, 2019. A thirty-day extension will be granted to OMH
and SED providers who electronically complete and submit the Pre-Approved
30-Day Extension Request by May 1, 2019.
The Pre-Approved 30-Day Extension Request must be electronically
completed and submitted using Survey Monkey.
No response to this extension request will be sent, therefore, you
should print a copy for your records prior to submitting the completed
survey. The link to the Pre-Approved
30-Day Extension request will be available on the CFR Manual Home Page at: https://www.oms.nysed.gov/rsu/Manuals_Forms/Manuals/CFRManual/home.html.
For
OASAS and OPWDD filers, the due date for the Calendar Year 2018 CFR is June 1,
2019. There are no extensions available
for OASAS and OPWDD filers.
Significant Changes in the CFR Manual,
Software and/or Forms
A
new schedule titled “CFR-iv Supplemental Attestation Schedule” has been
added. Schedule CFR-iv is required as
part of the Full, Abbreviated, or Article 28 Abbreviated CFR submissions of
Not-For-Profit and Proprietary providers submitting to the Office of Alcoholism
and Substance Abuse Services (OASAS), Office of Mental Health (OMH) and Office
for People With Developmental Disabilities (OPWDD).
Ø Note, Schedule CFR-iv is not required
for:
o
SED-Only
CFR filers
o
Governmental
service providers
o
Mini-Abbreviated
CFRs
Ø Schedule CFR-iv is used to report agency
identifying data and serves as a certification statement by the service
provider’s Chief Executive Officer attesting to the validity of the information
contained in the document, under the penalties prescribed in accordance with
Article 175 of New York State Penal Law (False Written Statements).
Ø Section 12.0 of the Manual has been
updated to include the instructions for the new Schedule CFR-iv.
·
The
CFR-i, CFR-ii/CFR-iiA and
CFR-iii instructions were revised to reflect that OASAS, OMH, OPWDD and SED
will now accept the signed schedules uploaded through the CFRS Upload
page. Sections 10.0, 11.0 and 12.0 were
updated to reflect this change.
Section
1.0 (Introduction) of the CFR Manual was revised to provide clarification that
Adult Home and Community Based Services (HCBS) Waiver service providers
designated by OASAS or OMH must report these services on the CFR under the
appropriate program code(s).
Section
2.0 (Submission Requirements) of the CFR Manual was revised as follows:
Ø
The
submission matrices for agencies operating OASAS, OMH or OPWDD programs have
been updated to reflect the addition of the CFR-iv Supplemental Attestation
Schedule as part of the Full, Abbreviated and Article 28 Abbreviated CFR
submissions for Not-For-Profits and Proprietary providers.
Ø
The
General CFR Submission Requirements section was revised to reflect that OASAS,
OMH, OPWDD and SED now accept the submittal of certification pages through the
CFR upload process.
·
Section
3.0 (Reporting Periods) of the CFR Manual was revised as follows:
Ø
Clarification
was added on determining a service provider's standard reporting period for
OASAS, OMH and OPWDD providers whose administrative headquarters are located
outside of New York State.
Ø
Additional
reporting requirements:
The reporting requirement
for an additional CFR has been
limited to a Mini-Abbreviated CFR.
·
Section
8.0 (General Instructions) of the CFR Manual was revised to add a frequently
asked question (FAQ) to provide guidance on reporting excise taxes imposed by
the Tax Cut and Jobs Act of 2017 (ACT) on certain tax-exempt employers.
Significant Changes in the CFR Manual,
Software and/or Forms - continued
Section
14.0 (CFR-2/CFR-2A) of the CFR Manual was revised as follows:
Schedule
CFR-2A and instructions:
Ø
The
net assets section has been revised to comply with FASB Accounting Standards
Update (ASU) No. 2016-14. Providers are
now required to report their net assets/changes in net assets as without donor
restrictions and/or with donor restrictions.
Ø
Line
34, entitled “Going Concern”, has been added.
Providers are required to answer yes/no if there was substantial doubt
raised in their audited financial statements about their entity’s ability to
continue as a going concern.
Reconciliation Worksheet schedule and instructions
Ø
“Non-Monetary
Contributions” was added as a predefined entry line in the addition and
subtraction drop-down boxes under the Revenue and Expense tabs of the
Reconciliation Worksheet.
Section
18.0 (CFR-5) of the CFR Manual was revised as follows:
Ø
The
“key person” definition was revised.
Ø
Schedule
CFR-5 and instructions were revised to require OMH providers to complete
Question 2 in Sections A and Section D, as applicable.
Section
34.0 (Appendix A) of the CFR Manual was revised as follows:
Ø
Updated
to indicate that the cost of punitive damages awarded in a lawsuit is
non-allowable.
Ø
The
“Fundraising” definition was revised.
Section
55.0 (Appendix V) of the CFR Manual was significantly revised. This section now applies to all three of the Department
of Mental Hygiene (DMH) Agencies: OASAS, OMH and OPWDD.
Section
57.0 (Appendix X) of the CFR Manual was updated to indicate that the cost of punitive
damages awarded in a lawsuit is non-allowable.
Instructions for OASAS Funded and/or
Certified Service Providers
1. The PAS-124 has been
replaced with Schedule CFR-iv. The CFR-iv
schedule can be completed in the CFRS Software.
Section 12.0 of the CFR Manual has been updated to include instructions
for this new schedule.
2. Section 4.0 of the CFR
Manual has updated guidance on sanctions for non-compliance with OASAS CFR
reporting requirements as follows:
Ø
Administrative
and Fiscal Guidelines for OASAS-Funded Providers supersedes Local Services
Bulletin (LSB) No. 2007-05.
Ø
LSB
No. 2014-21 supersedes LSB No. 2007-05 for providers operating OASAS certified
non-funded programs.
3.
Section
23.0 of the CFR Manual was revised to provide guidance for reporting the
applicable State Contract Number/LGU Contract Number (lines 15, 22 and
29). For local contract funded programs,
OASAS providers should enter the first seven (7) letters of the funding
county’s name.
4. In Section 38.0
(Appendix E):
·
The
following program codes were deleted:
Ø
0605 – Methadone-to-Abstinence - Outpatient
Instructions for OASAS Funded and/or
Certified Service Providers
– continued
·
The
following programs have had program titles, descriptions and/or units of
service modified:
Ø
2050 – Methadone Maintenance - Outpatient
Ø
2150 – KEEP Units – Outpatient - Methadone
Ø
3520 – Medically Supervised Outpatient
Ø
3530 – Outpatient Rehabilitation Services
5.
In
Section 47.0 (Appendix N):
·
The
following funding source code indexes were added:
Ø E – Empire State Supportive Housing Initiative
(State Funded)
Ø G – Problem Gambling
Services (State Funded)
·
The
following OASAS Only DMH code index and description was revised:
Ø
013
– Continual 100% Net Deficit-State/Federal
6. In Section 51.0
(Appendix R):
·
The
following position titles and codes were added:
Ø 208 – Certified Recovery Peer Advocate – CRPA and
CRPA-Provisional (OASAS Only)
Ø 209 – Family Support
Navigator (OASAS Only)
Ø 210 – Peer Professional
– Non-CRPA (OASAS Only)
Ø 211 – Volunteer
Coordinator (OASAS Only)
Instructions for OMH Funded and/or
Certified Service Providers
1.
The
following predefined entries were added:
Ø
“Intensive
Outpatient Program (IOP) Grant – OMH clinic program (2100) only” was added to
CFR-1
Line 94; DMH-1 Line 30; and DMH-2 Line 29.
Ø “Safety Net Payment” was added to DMH-1
Line 30.
2.
In
Section 39.0 (Appendix F):
·
The
following program codes were deleted:
Ø
1590 – Performance Based Early Recognition Coordination
and Screening Services
Ø
8340 – Limited License PROS
·
The
program descriptions of the following programs were revised:
Ø 1080 – Residential Treatment Facility -
Children and Youth
Ø 2620 –
Health Home Non-Medicaid Care Management
Ø 2720 –
Non-Medicaid Care Coordination
Ø 2740 –
Health Home Care Management Service Dollars
3. In Section 47.0 (Appendix N):
• The
following funding source code was deleted:
Ø 042 – Federal Medicaid Infrastructure
Grant - (OMH Only)
Instructions for OPWDD Funded and/or
Certified Service Providers
1. OPWDD providers must
use CFR@opwdd.ny.gov
when submitting communications to the CFR Processing Unit. The CFR Processing Unit has discontinued use
of the rate.setting@opwdd.ny.gov
mailbox.
2. In Section 40.0 - Appendix G:
• The following program had its program title,
description and/or units of service modified:
Ø 0427 – Self-Directed OTPS/Family
Reimbursed Respite
The
following program codes are effective through June 30, 2018:
Ø
0229
– Medicaid Service Coordination (MSC)
Ø
0416
– HCBS Waiver Plan of Care Support Services (PCSS)
3. In
Section 47.0 (Appendix N):
• The
following funding source code was added:
Ø 192 – DSP 3.25% (effective July 1, 2017)
Ø 650 – Minimum Wage Adjustment (effective July 1, 2017)
4. Section
8.0 of the CFR Manual was revised as follows:
Ø A frequently asked question (FAQ) was
added to provide guidance on reporting to/from transportation expenses for
OPWDD programs.
Submission of the CFR Document
Service
providers are required to submit their completed Calendar Year 2018 CFR via the
internet at https://apps.omh.ny.gov/omhweb/cfrsweb/default.asp. The CFR information received is distributed
to the appropriate State Agency(ies) on a daily basis.
Submission of CFR
Certification Pages
Schedule
CFR-i is required for every submission type. To determine if Schedules CFR-ii, CFR-iiA, CFR-iii and CFR-iv are required, refer to Sections
2.0, 11.0, and 12.0 of the CFR Manual.
Signed
and dated certification schedules for any CFR, for any filing period, may now
be submitted electronically through the OMH CFRS Upload page at: https://apps.omh.ny.gov/omhweb/cfrsweb/cfrsupload/.
OASAS,
OPWDD and SED will accept copies of the signed certification schedules via
email for CFR submissions (see Section 2.0 of the CFR Manual). Refer to page 2.10 of the CFR Manual for
OASAS revisions to the naming of emailed PDF files of certification schedules
and Attestation Statements.
OMH
requires that signed certification schedules CFR-i,
CFR-ii/CFR-iiA, CFR-iii and CFR-iv be electronically
uploaded to the OMH CFR Unit. Sending paper
copies of the signed certification schedules to the Local Governmental Unit
(LGU) or OMH Field Office does not fulfill this requirement.
Refer
to pages 2.12 through 2.13 of the CFR Manual for information on where to send
your agency’s CFR certification schedules.
Verify that the Document Control Number (DCN) of your agency’s Internet
submission matches 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
requires 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 email electronic copies of CFR Schedules CFR-i and
CFR-iii to the Bureau of Provider Monitoring and Funding in Albany at: apStAid@oasas.ny.gov.
Service
providers receiving State Aid through a local contract with a county Local Governmental
Unit (LGU) should contact the county for their specific county submission
requirements.
Submission of Final
State Aid Claim Schedules for OASAS
LGUs
are required to email electronic copies of the CFR-i,
CFR-iii, and DMH-2 schedules for each service provider funded through a local
contract to the Bureau of Provider Monitoring and Funding in Albany at: apStAid@oasas.ny.gov.
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 OPWDD
Service
providers receiving State Aid through a direct contract with OPWDD are required
to submit a paper copy of the entire CFR along with an original signature State
Aid Voucher (AC-1171) to the OPWDD New York City Regional Office (NYCRO) or CFR
Schedules CFR-i, CFR-iii, DMH-2 and DMH-3 to the
appropriate geographic office of the DDRO, 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 OPWDD
Claims Unit in Albany:
·
An
original signature State Aid Voucher (AC-3253S)
·
A
completed LGU Fiscal Summary (CQR-3)
·
CFR-i, CFR-iii, DMH-2, and DMH-3 Schedules for each service
provider funded through a local contract.
If
you have any questions or concerns regarding the CFR or the contents of this
letter, please contact the appropriate State Agency listed on page 8.8 and 8.9 of
the CFR Manual or refer to the CFR Resources listed on page 8.10 of the CFR
Manual.
Sincerely,
Michelle Chilinski
Michelle
Chilinski (OMH)
Chairperson
CFR Interagency Committee
cc: James
Kampf (SED)
Dr.
G. Edward Hack (OASAS)
Susan
A. Ivie Mahar (OPWDD)
NYS Office of Alcoholism and Substance Abuse Services (OASAS) 1450 Western Avenue Albany, NY 12203-3526 Bureau of Provider Monitoring and Funding: (518) 457-5553 Homepage:
https://www.oasas.ny.gov Email: CFRS@oasas.ny.gov |
|
NYS Office of Mental Health (OMH) 44 Holland Avenue, 7th Floor Albany, NY 12229-0001 CBFM – CFR Unit: (518) 473-3572 CBFM Group: (518) 473-7885 Homepage:
https://www.omh.ny.gov Email: CFR@OMH.NY.GOV |
|
NYS
Office for People With
Developmental Disabilities (OPWDD) 44
Holland Avenue, 4th Floor Albany,
NY 12229-0001 OPWDD
Only: CFR
Processing Unit: (518) 402-4275 Email:
CFR@opwdd.ny.gov Claims: (518) 402-4321 Homepage: https://opwdd.ny.gov |
|
NYS Education Department (SED) Rate Setting Unit Room 302 Education Building 89 Washington Avenue Albany, NY 12234 (518) 474-3227 Homepage: https://www.oms.nysed.gov/rsu/home.html Email: RATEWEB@NYSED.GOV |