________________________________________________________________________________________

         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

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.

 

·            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.

 

Ÿ   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).

 

Ÿ   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

 

Ÿ   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.

 

Ÿ   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.

 

Ÿ   Section 34.0 (Appendix A) of the CFR Manual was revised as follows:

Ø   The “Fundraising” definition was revised.

 

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.

 

 

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