________________________________________________________________________________________
August 2018
Dear Fiscal
Officer:
The
Consolidated Fiscal Reporting
and Claiming Manual (CFR Manual) and forms for the July 1, 2017 to June 30, 2018 reporting period
are now available. A summary of notable
changes and State Agency specific information can be found on pages 2 through 6
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 at https://www.oms.nysed.gov/rsu/Manuals_Forms/.
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 2017/2018 reporting period.
The New
York State Office of Mental Health is the sole vendor for the 2017/2018 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 2017/2018 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).
2017/2018 CFR Due
Date(s) and Requests for Extensions
For
OMH and SED filers, the due date for the 2017/2018 CFR is November 1, 2018. 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 November 1, 2018.
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 2017/2018 CFR is December 1, 2018. There are no extensions available for OASAS
and OPWDD filers.
Significant Changes in the CFR Manual,
Software and/or Forms
Ÿ
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.
Ÿ
Section
1.0 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).
Ÿ
Section
2.0 of the CFR Manual was revised as follows:
Ø
The
combination submission matrix has been updated to reflect that an Article 28
hospital, that operates only OMH and OASAS programs, must complete and submit
an Article 28 Abbreviated CFR.
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 of the CFR Manual was revised to provide clarification 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.
Ÿ
Section
10.0 of the CFR Manual was revised as follows:
Ø
The
CFR-i instructions were revised to reflect that
OASAS, OMH, OPWDD and SED will now accept the signed CFR-i
schedule uploaded through the CFRS Upload page.
Ÿ
Section
11.0 of the CFR Manual and Schedules CFR-ii and CFR-iiA
were revised as follows:
Ø
Schedules
CFR-ii and CFR-iiA were revised to comply with
guidance issued by the American Institute of Certified Public Accountants (AICPA)
in Statement on Standards for Attestation Engagements (SSAE) No. 18.
Ø
The
CFR-ii/CFR-iiA instructions were revised to reflect
that OASAS, OMH, OPWDD and SED will now accept the signed CFR-ii/CFR-iiA schedule uploaded through the CFRS Upload page.
Ÿ
Section
12.0 of the CFR Manual was revised as follows:
Ø
The
CFR-iii instructions were revised to reflect that OASAS, OMH & OPWDD will
now accept the signed CFR-iii schedule uploaded through the CFRS Upload page. In addition, this section includes
instructions for the new CFR-iv schedule.
Significant Changes in the CFR Manual,
Software and/or Forms - continued
Ÿ
Section
14.0 of the CFR Manual was revised as follows:
Schedule
CFR-2A and instructions:
Ø
References
to “Supplemental Information” on line 28, have been replaced with a new section
titled “Operating Transactions”. Line
28A is now used to report operating revenues and operating gains and line 28B
is now used to report operating expenses and operating losses.
Ø
Line
33, entitled “Debt Management”, has been added.
Lines 33A and 33B require yes/no answers to debt compliance questions.
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.
Ÿ
Section
18.0 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.
Ÿ
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.
Ÿ
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.
Ÿ
Section
60.0 (Appendix AA) of the CFR Manual was updated to include a reference to SSAE
18, which supersedes SSAE 10 and SSAE 14.
Ÿ
In Section
62.0 (Appendix CC) of the CFR Manual, the Agreed Upon Procedures Report format
was revised to comply with guidance issued by the AICPA in SSAE No. 18.
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. OASAS has amended its
financial statement requirement. OASAS-only
providers that are required to submit financial statements and have a gross
revenue of less than $750,000 from all sources, in all lines of business, may
submit a financial statement review instead of audited and certified financial
statements.
3. 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.
Instructions for OASAS Funded and/or
Certified Service Providers
- continued
4.
Sections
20.0 and 22.0 of the CFR Manual were revised to clarify the reporting of OASAS
non-allowable items. OASAS added
language to clarify what expenses are non-allowable, how to calculate the
prorated share of OASAS non-allowable items, and how to effectively remove them
so they are not included in the State Aid calculation.
5.
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.
6. In Section 38.0
(Appendix E):
·
The
following program codes were deleted:
Ø
0140 – Outpatient Chemical Dependence for Youth
Ø
0605 – Methadone-to-Abstinence - Outpatient
Ø
3070 – Shelter Plus Care Housing
·
The
following programs have had program titles, descriptions and/or units of
service modified:
Ø
2030 – Methadone Maintenance - Residential
Ø
2050 – Methadone Maintenance - Outpatient
Ø
2150 – KEEP Units – Outpatient - Methadone
Ø
3078 – Continuum of Care Rental Assistance Case
Management
Ø
3270 – NY NY III: Post-Treatment Housing
Ø
3370 – NY NY III: Housing for Persons at Risk for Homelessness
Ø
3470 – Permanent Supported Housing
Ø
6030 – Methadone-to-Abstinence - Residential
7. In Section 47.0
(Appendix N):
·
The
following funding source code index was added:
Ø E – Empire State Supportive Housing Initiative
·
The
following OMH/OASAS Only DMH code index and description was revised:
Ø 013 - Continual 100%
Net Deficit-State/Federal
8.
Section
53.0 of the CFR Manual was revised to clarify the instructions for completing
DMH-2. OASAS added language to clarify
the method that should be used to allocate administrative costs.
Instructions for OMH Funded and/or
Certified Service Providers
1.
The
following sections of the CFR Manual were revised due to the discontinuation of
the Clinic Uncompensated Care Program, which has been replaced by the Safety
Net Payments program, effective July 28, 2016:
Ø
Section
13.0 (CFR-1)
Ø
Section
22.0 (DMH-2)
Ø
Section
27.0 (OMH-4)
Ø
Section
34.0 (Glossary)
2.
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.
Instructions for OMH Funded and/or
Certified Service Providers - continued
3.
In
Section 39.0 - Appendix F:
·
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
4.
In
Section 47.0 - Appendix N:
·
The
following funding source codes were added:
Ø 096O –
Adult HCBS General
Ø 096Z –
Adult HCBS Medicaid
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. Section 13.0 of the CFR Manual and Schedule
CFR-1 were revised. Line 68e-ICF/IID Day
Services Liability was added as an OPWDD only informational line. When people with disabilities residing in a
VOICF/IID attend a Day Habilitation or Prevocational Services program, operated
by the ICF/IID provider or another entity, the associated value of the service
(which is the amount that the service provider has billed for the service
provided) is to be reported on this line.
When provided by another entity, the associated billed value of these
services will be provided to you by the service provider.
3. In Section 40.0 - Appendix G:
·
The
following programs have had program titles, descriptions and/or units of
service modified:
Ø
0092
– Day Services for Individuals
Residing in an Intermediate Care Facility
Ø
0094
– Site Based Vocational Services for
Individuals Residing in an Intermediate Care Facility
Ø
0095
– Community Based Vocational
Services for Individuals Residing in an Intermediate Care
Facility
Ø
0422
– HCBS Self-Hired Community
Habilitation
Ø
0423
– HCBS Self-Hired Respite Service
Ø
0424
– HCBS Self-Hired Supported
Employment
Ø
0427
– Self-Directed OTPS/Family
Reimbursed Respite
• The following program codes were added:
Ø 0246 –
HCBS Vehicle Modifications: effective 8/1/17
Ø 0311 –
HCBS In-Home Respite: effective 7/1/17
Ø 0312 –
HCBS Site Based Respite: effective 7/1/17
Ø 0313 –
HCBS Intensive Respite: effective 7/1/17
Ø 0314 –
HCBS Camp Respite: effective 7/1/17
Ø 0315 –
HCBS Recreational Respite: effective 7/1/17
Ø 1221 –
Care at Home-Case Management Services: effective 4/1/17
Ø 1222 –
Care at Home-Respite Services: effective 4/1/17
Ø 1223 –
Care at Home-Environmental Modifications:
effective
4/1/17
Ø 1224 –
Care at Home-Assistive Technologies-Adaptive Devices: effective 4/1/17
Instructions for OPWDD Funded and/or
Certified Service Providers
- continued
• The following program codes were deleted
Ø
1220
– Care at Home – III: effective 4/1/17
Ø 2220 –
Care at Home – IV & VI: effective 4/1/17
Ø
3070
– Shelter Plus Care Housing: effective 1/1/17
• The following program codes are effective
through June 30, 2017:
Ø
0233
– HCBS Freestanding Respite
Ø
0235
– HCBS Other Than Freestanding
Respite
4. In
Section 47.0 (Appendix N):
• The
following funding source code was added:
Ø 650 – Minimum Wage Adjustment
5. 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.
Instructions for SED Funded and/or
Certified Service Providers
1.
Effective
immediately, SED will accept emailed submissions of certification schedules and
Attestation Statements in PDF form.
Providers must keep original signed certification schedules and
Attestation Statements corresponding to those emailed for the required
retention period and must be able to make these documents available upon
request by SED.
Submission of the CFR Document
Service
providers are required to submit their completed 2017/2018 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.
Submission of CFR
Certification Pages -
continued
OMH
requires that signed paper copies of certification schedules CFR-i, CFR-ii/CFR-iiA, CFR-iii and
CFR-iv be sent to OMH by the due date.
Sending copies of the certification schedules to the county 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,
CFR-iii and DMH-2 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.
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.
Submission of Final State Aid Claim
Schedules for OPWDD
- continued
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 NYC Fiscal Summary (CQR-2)
·
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,
Kathy Katz
Kathy
Katz (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 |