________________________________________________________________________________________
December 2020
Dear Fiscal
Officer:
The
Consolidated Fiscal Reporting and Claiming
Manual (CFR Manual) and forms for the January 1, 2020 to December 31, 2020
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 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 2020 reporting period. The New
York State Office of Mental Health is the sole vendor for the Calendar Year 2020 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 2020 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 pages 8.8 through 8.9 of the CFR
Manual for the related telephone numbers).
Calendar Year 2020 CFR
Due Date(s) and Requests for Extensions
https://www.oms.nysed.gov/rsu/Manuals_Forms/Manuals/CFRManual/home.html.
For OASAS, OPWDD,
DOH or OCFS filers, the due date for the Calendar Year 2020 CFR is June 1, 2021. There are no extensions available for OASAS,
OPWDD, DOH or OCFS filers.
Significant Changes in
the CFR Manual, Software and/or Forms
The guidance in Sections 2.0, 11.0 and
62.0 was updated to include that governmental entities who file a Full CFR may
submit a Compliance Review to meet the certification requirement.
The
guidance in Sections 10.0, 11.0 and 12.0 was updated to reflect that schedules CFR-i,
CFR-ii/CFR-iiA, CFR-iii and CFR-iv may now be electronically signed.
The
guidance in Sections 13.0, 15.0, 22.0 and 60.0 was updated to reflect the
change in reporting vacation leave accruals. Under the new guidance, providers should
report the amount of change between the vacation leave accruals posted at the
end of the prior cost report period and the end of the current cost report
period.
·
Section
2.0 (Submission Requirements) of the CFR Manual was updated as follows:
Ø
SED
submission requirements were revised for service providers submitting Full and
Abbreviated CFRs.
Ø
The
matrices were updated to include the required new COVID-19 and COVID-19S
schedules for Full CFRs, Abbreviated CFRs, Mini Abbreviated CFRs and Article 28
Abbreviated CFRs.
Section
7.0 (Methods of Accounting) of the CFR Manual was updated as follows:
Ø
Reporting
guidance was added for Special Act School Districts (SASD).
Ø
Reporting
guidance was added for Schedules COVID-19 and COVID-19S.
Ø
Reporting
guidance was added for the SUPP-1 schedule.
·
Section
8.0 (General Instructions) of the CFR Manual was updated as follows:
Ø
The FAQ relating to bad debt expense was
updated.
Ø
The FAQ relating to reporting consolidated
1915(c) Children's HCBS Waiver Services was updated.
Ø
An
FAQ was added to provide guidance on reporting the costs of a defined benefit
postretirement benefits plan other than a pension.
Ø
The
FAQ relating to reporting to/from transportation expenses for OPWDD programs
was updated.
Ø
An
FAQ was added to provide guidance on whether an agency is required to file if
they operated a program for only a portion of a reporting period due to
situations such as a late start to the program, discontinuation of the
program/agency, or a merger into another agency.
Section
10.0 (CFR-i) of the CFR Manual and the CFRS software were updated as follows:
Ø
Contact
information for an agency's President/Chair of the Board of Directors is
required on Schedule CFR-i for all not-for-profit corporations. Not-for-profit corporations will not be able
to validate their CFR without completing the President/Chair of the Board of
Directors information.
·
Section
13.0 (CFR-1) of the CFR Manual and Schedule CFR-1 were updated as follows:
Ø
Line
40 - Other (OTPS): A pre-defined entry titled 'Bad Debt' was added for OASAS,
OMH, OPWDD, SED, DOH and OCFS.
Ø
Line
79 - Federal Grants: Pre-defined
entries related to COVID-19 were added.
Ø
Line
97 - Provision for Bad Debts - Revenue Deduction: The line instructions were
updated.
·
Section
15.0 (CFR-3) of the CFR Manual and Schedule CFR-3 were updated as follows:
Ø
Line
17 - Other: A pre-defined entry titled
'Bad Debt' was added.
Significant
Changes in the CFR Manual, Software and/or Forms
- continued
·
Section
20.0 (DMH-1) of the CFR Manual and/or Schedule DMH-1 were updated as follows:
Ø
Line
25 - Federal Grants: Pre-defined
entries related to COVID-19 were added.
Ø
Line
33 - Provision for
Bad Debts - Revenue Deduction: The line
instructions were updated.
·
Section
22.0 (DMH-2) of the CFR Manual and Schedule DMH-2 were updated as follows:
Ø
Line
6 - Vacation Leave Accruals: The line
instructions were updated.
Ø
Line
24 - Federal Grants: Pre-defined
entries related to COVID-19 were added.
Ø
Line
32 - Provision for Bad Debts - Revenue
Deduction: The line instructions were
updated.
·
Section
33B (COVID-19) of the CFR Manual and the COVID-19 - Informational Schedule have
been added effective July 1, 2019. The
COVID-19 schedule should be used by providers to report increases in program
administration and program/site expenses and revenues in the reporting period,
on a program/site specific basis, that are specifically related to COVID-19.
·
Section
33C (COVID-19S) of the CFR Manual and the COVID-19S - Informational Schedule
(SED Only) have been added effective July 1, 2019. The COVID-19S schedule should be used by
providers to report SED only program net changes in program administration and
program/site expenses and revenues in the reporting period, on a program/site
specific basis, that are specifically related to COVID-19.
·
Section 34.0 (Appendix A) of the CFR Manual has been
updated to include a definition of the term 'Signature (Signed)'.
·
Section
43.0 (Appendix J) of the CFR Manual has been updated to include guidelines for COVID-19
- Special Considerations.
·
Section 53.0 (Appendix T) of the CFR Manual has been
updated to include the COVID-19 - Informational Schedule under the instructions
for completing Abbreviated, Mini-Abbreviated and Article 28 Abbreviated CFRs.
Instructions for OASAS Funded and/or
Certified Service Providers
1.
The
Office of Alcoholism and Substance Abuse Services has changed their name to the
Office of Addiction Services and Supports.
2.
In
Section 8.0 (General Instructions) of the CFR Manual, the FAQ relating to how
to report Vital Access Provider (VAP) revenue on the CFR was updated to include
guidance for OASAS providers.
3.
In
Section 13.0 (CFR-1-Program/Site Data) of the CFR Manual, reporting guidance
was revised for CFR-1 Line 22.-Repairs and Maintenance.
4.
In
Section 21.0 (Introduction to DMH
Consolidated Claiming) of the CFR Manual, OASAS reporting guidance was
updated.
5.
In
Section 22.0 (DMH-2) of the CFR Manual, OASAS reporting guidance was updated.
6.
In
Section 23.0 (DMH-3) of the CFR Manual, OASAS reporting guidance was updated.
Instructions
for OASAS Funded and/or Certified Service Providers - continued
7.
In
Section 38.0 (Appendix E):
·
The
following OASAS program codes were deleted:
Ø
2240
- Child & Youth HCBS
Consolidated Waiver Planned Respite
Ø
2350
- Child & Youth HCBS
Consolidated Waiver Supported Employment
Ø
2360
- Child & Youth HCBS
Consolidated Waiver Pre-Vocational Services
Ø
2380
- Child & Youth HCBS
Consolidated Waiver Crisis Respite
Ø
2390 - Child & Youth HCBS Consolidated Waiver
Caregiver/Family Supports & Services
Ø
2400
- Child & Youth HCBS
Consolidated Waiver Community Self-Advocacy Training and Supports
·
The
following OASAS programs have had program titles, descriptions and/or units of
service modified:
Ø
0465
- Job Placement Initiative
Ø
0850
- Family Support Navigator
Ø
0950
- Peer Engagement
Ø
2780 - Problem Gambling Treatment
Ø
2790 - Problem Gambling Prevention
Ø
3039 - Medically Supervised Withdrawal Services -
Inpatient
Ø
3059 - Medically Supervised Withdrawal Services -
Outpatient
Ø
3100 - Prevention Resource Centers
Ø
3500 - Medically Managed Withdrawal and Stabilization
Services
Ø
3510 - Medically Monitored Withdrawal and Stabilization
Services
Ø
3520 - Medically Supervised Outpatient
Ø
3528 - Enhanced Medically Supervised Outpatient
Ø
3530 - Outpatient Rehabilitation Services
Ø
3550 - Substance Use Disorder Inpatient Rehabilitation
Services
Ø
3551 - Residential Rehabilitation Services for Youth
(RRSY)
Ø
3560 - Intensive Residential
Ø
3570 - Community Residential
Ø
3580 - Supportive Living
·
The
following OASAS programs have had program titles, descriptions and/or units of
service modified:
Ø
3600 - Residential Services
Ø
3970 - Recovery Community Centers
Ø
3980 - Recovery Community Organizing Initiative
Ø 4072 - Vocational
Rehabilitation
8. In Section 59.0 (In-Contract vs.
Out-of-Contract (DMH)) of the CFR Manual, OASAS reporting guidance was updated.
Instructions for OMH Funded and/or
Certified Service Providers
1.
In
Section 8.0 (General Instructions) - OMH revised the FAQ on allowable
food and beverage expenses. The cost of
food, meal supplies and non-alcoholic beverages is allowable for employees
involved in an emergency response to the COVID-19 pandemic. (restrictions
apply)
2.
In
Section 22.0 (DMH-2) of the CFR Manual, OMH reporting guidance was updated. A program that does not receive Aid to
Localities funding and is reported on the DMH-2 schedule should select "local"
for the contract type and "NonFund" for the contract
number.
Instructions for OMH Funded and/or
Certified Service Providers - continued
3.
In
Section 23.0 (DMH-3) of the CFR Manual, OMH reporting guidance was updated. A
program that does not receive Aid to Localities funding and is reported on the
DMH-3 schedule should select "local" for the contract type and use "NonFund" for the contract number.
4.
In
Section 39.0 (Appendix F):
·
The
following OMH program codes were added:
Ø
0680 - Mobile Crisis Services
Ø
5010 - OnTrackNY Coordinated Specialty Care First
Episode Psychosis Program
Ø
5020 - Intensive Crisis Residence
Ø
5030 - Residential Crisis Support
·
The
following OMH program codes were deleted:
Ø
0820 - Blended Case Management
Ø
2240
- Child & Youth HCBS
Consolidated Waiver Planned Respite
Ø
2350
- Child & Youth HCBS
Consolidated Waiver Supported Employment
Ø
2360
- Child & Youth HCBS
Consolidated Waiver Pre-Vocational Services
Ø
2380
- Child & Youth HCBS
Consolidated Waiver Crisis Respite
Ø
2390 - Child & Youth HCBS Consolidated Waiver
Caregiver/Family Supports & Services
Ø
2400
- Child & Youth HCBS
Consolidated Waiver Community Self-Advocacy Training and Supports
Ø
6050
- Supported Housing Rental Assistance
·
The
following OMH programs have had program titles, descriptions and/or units of
service modified:
Ø
0910 - Children's Crisis Residence
Ø
2680 - Crisis Intervention
Ø
6060 - Supported Housing
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 OPWDD program codes were added:
Ø
0066
- Crisis Services for Individuals with Developmental Disabilities (CSIDDs)
Ø
0257
- HCBS Group Community Habilitation - Residential Service
Ø
0500
- CCO Medicaid Care Management (Tier I, Tier II, Tier III & Tier IV)
Ø
0501
- CCO Medicaid Basic HCBS Plan Support
Ø
0502
- CCO-Non-Medicaid Care Management (Willowbrook Case Services, Willowbrook
Service
Coordination,
State Paid Care Management, Early Intervention)
·
The
following OPWDD program codes were deleted:
Ø
1221
- Care at Home - Case Management
Services
Ø
1222
- Care at Home - Respite Services
Ø
1223
- Care at Home - Environmental
Modifications
Ø
1224
- Care at Home - Assistive Technologies
- Adaptive Devices
Ø
2240
- Child and Youth HCBS Children's Waiver
Planned Respite
Ø
2380
- Child and Youth HCBS Children's
Waiver Crisis Respite
Ø
8100
- Child and Youth HCBS Children's
Waiver Community Habilitation
Ø
8110
- Child and Youth HCBS Children's
Waiver Day Habilitation
Instructions for OPWDD Funded and/or
Certified Service Providers -
continued
3. In Section 51.0 (Appendix R):
. The
following OPWDD Only position title code was deleted:
Ø
351
- Service Coordinator Medicaid Service Coordination
. The
following OPWDD Only position title codes were added:
Ø
302
- Lead Care Manager Health
Home Care Management or Basic HCBS Plan Support
Ø
303
- Care Manager Assistant/Associate Health Home Care Management or Basic HCBS
Plan Support
Instructions
for SED Funded and/or Certified Service Providers
1.
In
Section 41.0 (Appendix H):
. The following SED program(s) have had
program titles, descriptions and/or units of service modified:
Ø 9030-9039 - School Age - Residential
Treatment Facility Education Program
·
The
following SED program code was deleted:
Ø
9039
- 4201 Residential Treatment Facility Education Program
Instructions for DOH Funded and/or
Certified Service Providers
Refer to Section 1.0
(Introduction) and Section 2.0 (Submission Requirements) of the CFR Manual for
guidance on DOH CFR submission requirements.
Refer to Appendix HH
for a list of DOH Child & Youth HCBS Consolidated Waiver and Palliative
Care program codes and related descriptions.
Instructions for OCFS Funded and/or
Certified Service Providers
Refer
to Section 1.0 (Introduction) and Section 2.0 (Submission Requirements) of the
CFR Manual for guidance on OCFS CFR submission requirements.
Refer
to Appendix II for a list of OCFS Children & Family
Treatment & Support Services program codes and related descriptions.
1. In
Section 51.0 (Appendix R):
. The
following position title code was revised:
Ø 327 - Licensed Mental Health Counselor
(OASAS, OMH & OCFS Only)
Submission of the CFR Document
Service
providers are required to submit their completed Calendar Year 2020 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
Certification
schedules may now be electronically signed.
An attestation will be required during the certification upload process
to ensure that only the authorized individuals have signed the appropriate
certification pages.
Schedule
CFR-i is required for every CFR 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 submission type, for any filing
period, should be submitted through the OMH CFRS Upload page at: https://apps.omh.ny.gov/omhweb/cfrsweb/cfrsupload/.
The submitted files are distributed to the appropriate State Agency(ies)
on a daily basis.
DOH
and OCFS require that signed certification schedules CFR-i, CFR-ii/CFR-iiA,
CFR-iii and CFR-iv be uploaded. These agencies do not accept copies of the
signed certification schedules via email.
OASAS,
OPWDD and SED will accept copies of the signed certification schedules via
email. Refer to pages 2.12 through 2.14 of
the CFR Manual for information regarding the specific requirements of each NYS
agency accepting email copies of the signed certification schedules.
If
mailing your agency's CFR certification schedules, refer to page 2.15 of the
CFR Manual for CFR Unit mailing addresses.
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.
Sending paper copies to the Local Governmental Unit (LGU) or the OMH
Field Office does not fulfill the signed and dated certification schedule
submission requirement.
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.
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. Paper copies of the claim schedules should
not be sent to the OMH Contract and Claims Unit in Albany or any of the OMH
Field Offices.
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 through 8.9
of the CFR Manual or refer to the CFR Resources listed on page 8.10 of the CFR
Manual.
Sincerely,
Paul
Green
Paul
Green (OASAS)
Chairperson
CFR Interagency Committee
cc: Kenneth
Glindmyer (OPWDD)
Michelle
Chilinski (OMH)
Donna
Cater (DOH)
Karen
Williams (OCFS)
John
Mackey (SED)
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 E-Mail: CFR@OMH.NY.GOV Homepage: https://www.omh.ny.gov |
NYS Office for People With
Developmental Disabilities (OPWDD) 44 Holland Avenue, 4th Floor Albany, NY 12229-0001 CFR Processing Unit: (518) 402-4275 E-Mail: CFR@OPWDD.NY.GOV Claims: (518) 402-4321 Homepage: https://www.opwdd.ny.gov |
NYS Office of Addiction Services and
Supports 1450 Western Avenue Albany, NY 12203-3526 CFR Unit: (518) 457-3601 Financial Management: (518) 457-5553 E-Mail: CFRS@OASAS.NY.GOV Homepage: https://www.oasas.ny.gov |
NYS Education Department (SED) Rate Setting Unit Room 302 Education Building 89 Washington Avenue Albany, NY 12234 (518) 474-3227 E-Mail: RATEWEB@NYSED.GOV Homepage: https://www.oms.nysed.gov/rsu |
NYS Department of Health (DOH) Division of Finance & Rate Setting One Commerce Plaza, Room 1430 99 Washington Avenue Albany, NY 12210 E-Mail: MHRS@HEALTH.NY.GOV Homepage: https://www.health.ny.gov |
NYS Office of Children and Family Services
(OCFS) c/o NYS Office of Mental Health (OMH) 44 Holland Avenue, 7th Floor Albany, NY 12229-0001 CBFM - CFR Unit: (518) 473-3572 E-Mail: CFR@OMH.NY.GOV Homepage: https://www.omh.ny.gov |