FISCAL OFFICER TRAINING MANUAL

Transcription

1 FISCAL OFFICER TRAINING MANUAL CONSOLIDATED FISCAL REPORT (CFR) SUBMISSION Business Prcess: (what is it?) The Cnslidated Fiscal Reprt (CFR) is required t be cmpleted by service prviders receiving funding frm any r all f the fllwing New Yrk State agencies: Office f Alchlism and Substance Abuse Services (OASAS), Office f Mental Health (OMH), Office fr Peple with Develpmental Disabilities (OPWDD), and State Educatin Department (SED). Service prviders perating prgrams under the jurisdictin f ne r mre f these state agencies must file an annual CFR t dcument the expenses and revenues related t thse prgrams. A single CFR is required frm a service prvider fr each reprting perid fr which they are required t file. This single CFR includes all expenses and all revenues f the service prvider. The CFR is used as bth a year-end cst reprt and a year-end claiming dcument. Brief Descriptin f Prcess: (hw des it wrk?) Each service prvider must file a CFR submissin. The type f submissin is determined by the type f prvider (Article 31 Free Standing Clinic r Article 28 Hspital Based Clinic), the prgrams perated, and the amunt f state and federal funding received by the prvider and the prgrams. Each CFR submissin type (Full, Article 28 Abbreviated, Abbreviated, and Mini-Abbreviated) cntains different cmbinatins f schedules and has slightly different rules gverning the methds f accunting used n thse schedules. The CFR is prepared by cllecting prgram infrmatin including: prgram details, Expense detail, Revenue detail, Persnal Services detail, Capital Equipment details, Units f Service and Persns Served detail, and ther prgram infrmatin. It is recmmended that cllectin and rganizatin f expense, revenue and ther required data int a frmat readily transferable int the CFRS sftware be dne prir t the actual creatin f the CFR dcument in the CFRS sftware. All service prviders are expected t use CFR Interagency Cmmittee apprved NYS CFRS sftware t cmplete and submit the apprpriate CFR dcument via the internet. Cunty cntracted service prvider have their CFR-i and CFR-iii schedules signed and then uplad their CFR file electrnically t the OMH CFRS website. At that time, service prviders send cpies f their CFR reprt with signed CFR-i & CFR-iii schedules t the Cunty LGU fr review and signature. The Cunty LGU reviews the CFR dcument, cmmunicates t the prvider any revisins that are needed, and apprves the CFR by signing the Schedule CFR-iii. Depending n the state agency, the service prvider mails any ther requirement materials t the NYS agency, see manual fr details. When any CFRS submissins are upladed t the OMH CFRS website fr submissin, the data is saved in a data repsitry (database) and data is prcessed vernight and laded int ther NYS applicatins. The tls, ALFS fr OMH and SABRS fr OASAS, are utilized t manage funding, budgets, claims, and ther infrmatin. At this time, nly ALFS is accessible fr Cunty LGU staff fr use and neither is available t lcal service prviders. OPWDD has n such tl and, currently, there are n plans fr any future applicatin. Frequency: The CFR is cmpleted annually with the pssibility f submitting revisins until final NYS clseut. The due date f the CFR is 120 days frm the clse f the fiscal year. A thirty-day extensin will be granted t prviders wh electrnically cmplete and submit the Pre-Apprved 30-Day Extensin Request by May 1. N respnse t this extensin request is sent. Retain a cpy fr yur files prir t submitting the cmpleted frm. The pre-

2 apprved extensin des nt apply t the required claiming schedules fr all OASAS funded service prviders. (Refer t Sectin 4.0 f the CFR Manual). The link t the Pre-Apprved 30-Day Extensin Request frm (using Survey Mnkey) is available frm the NYS Educatin Department at: NOTE: A PAPER COPY OF THE EXTENSION FORM WILL NOT BE ACCEPTED BY ANY OF THE FUNDING STATE AGENCIES, ONLY ELECTRONIC FILING WILL BE ACCEPTED Instructins: LGU Splits: The Cunty LGU Prgram (0890) is reprted as ne prgram n the Cre schedules (CFR-1 DMH-1) and gets split amng the three state agencies OMH, OASAS and OPWDD n the Claim schedules (DMH-2 DMH- 3). The histrical allcated percentages between the Department f Mental Hygiene (DMH) agencies fr the LGU administratin expenses and revenues were discntinued fr Upstate 2011 and NYC reprting cycles. Cunties shuld reprt the administrative expense required fr each DMH agency based upn calculatins in Appendix K f the CFR manual and they shuld be representative f the administrative activities in the cunty. CFR Schedules: The CFR is divided int several sectins, each with their wn schedules. Depending n which type f CFR is filed, nt every schedule may be required. Refer t the CFR Manual and Appendices fr mre detailed infrmatin abut the CFR schedules. Signature Page Schedules: CFR-i: Agency Identificatin and Certificatin Statement is used t reprt agency identifying data and serves as a certificatin statement by the service prvider s chief executive fficer attesting t the validity f the infrmatin cntained in the dcument. This schedule is required fr all CFR submissins. CFR-ii / CFR-iiA: Accuntant s Reprt is required fr mst Full CFR filers and is signed by an accuntant/auditr after an independent audit r cmpliance review f the required schedules. CFR-iii: Cunty/New Yrk City Certificatin Statement is required fr Abbreviated, Article 28 Abbreviated, and Mini-Abbreviated CFRs. This schedule MAY be required fr Full CFR Submissins. This schedule is nly required f service prvider receiving Aid t Lcalities funding (State Aid) frm ne (1) r mre f the Department f Mental Hygiene (DMH) State Agencies. This schedule must be signed by the service prvider s Chief Executive Officer (n left) r cunty LGU s Chief Fiscal Officer (in middle) and is signed by the cunty Directr f Cmmunity Mental Health Services (n right) as the Cunty certificatin statement. Cre Schedules: CFR-1: Prgram/Site Data is used t reprt Prgram Administratin and Prgram/Site expenses and revenues fr the designated reprting perid n a prgram/site specific basis. CFR-2: Agency Fiscal Summary is used t capture ttal expenses and revenues that are attributable t the service prvider as a whle and shuld tie t the service prvider s financial statements.

3 CFR-3: Agency Administratin is used t reprt and allcate the administrative csts that are nt directly related t specific prgrams/sites, but are attributable t the verall peratin f the agency. CFR-4 / CFR-4A: Persnal Services is used t reprt the hurs wrked, amunts paid, and the full time equivalents (FTE s) assciated with each psitin title emplyed by the service prvider. CFR-4A: Cntracted Direct Care and Clinical Persnal Services is used t reprt the amunt paid t individuals/rganizatins that have cntracted with the service prvider t prvide direct care and/r clinical persnal services. CFR-5: Transactins with Related Organizatins/Individuals is used t reprt all transactins, including cmpensatin, between the reprting entity, its affiliates, principal wners, management and members f their immediate families and any ther party with which the reprting entity may deal when ne party has the ability t significantly influence management r perating plicies f the ther t the extent that ne f the transacting parties might be prevented frm fully pursuing its wn separate interests. CFR-6: Gverning Bard and Cmpensatin Summary is used t reprt cmpensatin prvided t bard members, five highest paid emplyees and independent cntractrs, and t all emplyees whse earning exceed mre than $125,000 in annualized salary/cntracted payments. DMH-1: Prgram Fiscal Summary is used t aggregate expenses, revenues, and units f service by State agency, prgram type and index fr all the individual sites perated by the service prvider. Claiming Schedules (als referred t as the Cnslidated Claim Reprt r CCR): DMH-2: Aid t Lcalities/Direct Cntract Summary is used t reprt claiming expenses, revenues and deficit funding amunts by cunty, prgram type r cntract number. The DMH-2 is the state aid claiming dcument fr OMH, OASAS and OPWDD. DMH-3: Aid t Lcalities and Direct Cntracts Prgram Funding Surce Summary is used t list, by funding cde and funding surce, claimed expenses, revenues and deficit funding amunts by cunty, prgram type and cntract number. A separate DMH-3 must be prepared fr each State Agency and Lcal Gvernmental Unit (LGU) frm which the service prvider receives Aid t Lcalities funding either thrugh direct cntracts r indirectly thrugh the LGU. Other Supplemental Schedules: OMH-1: Units f Service by Prgram/Site must include all units f service and, depending n prgram type, either the weighted visits r service hurs rendered by prgram/site. OMH-2: Medicaid Units f Service by Prgram/Site captures all Medicaid Units f Service and, depending n prgram type, either the weighted visits r service hurs rendered by prgram/site. OMH-3: Client Infrmatin is used t capture the number f persns served by prgram/site. OMH-4: Units f Service by Payr is cmpleted based upn date f service rendered and nly fr services prvided during the reprting perid. The OMH-4 is used fr OMH licensed Clinic Treatment prgrams and is a requirement t participate in the Uncmpensated Care Pl related t Clinic Restructuring. This schedule reprts units f service by payer and any assciated revenue.

4 OPWDD-1: ICF/DD Schedule f Services is used t reprt services and supplies within ICF/DD prgrams. OPWDD-2: ICF/DD Medical Supplies is used t reprt medical supplies. OPWDD-3: HUD Revenues and Expenses is used t reprt all expenses and revenues assciated with the Husing and Urban Develpment (HUD) funding. OPWDD-4: Fringe Benefit Expense and Prgram Administratin Expense Detail is used t reprt detail f fringe benefit expense and prgram administratin that have been reprted n the CFR-1 fr a list f prgrams. SED-1: Prgram and Enrllment Data is t be cmpleted by all service prviders requiring tuitin rates frm the NYS Educatin Dept. fr schl age and preschl prgrams. SED-4: Related Service Capacity, Need and Prductivity is used t determine the capacity, need and prductivity f related services fr schl age and preschl special educatin prgrams. Recmmended Order f Cmpletin: Generally the suggested rder in which t cmplete the CFR schedules is as fllws: CFR-4 / 4A CFR-1 CFR-2 CFR-3 CFR-5 CFR-6 DMH-2 DMH-3 Any required supplemental schedules Sme fields n varius schedules are ppulated frm ther schedules. This rder allws fr schedules t be ppulated apprpriately frm ther schedules and makes the prcess as efficient as pssible. CFR Submissin: Submissin type is dependent n the type f prgram(s) perated by the service prvider and the amunt and type f funding received frm the CFR state agencies. Refer t the submissin matrices (Sectin 2 f the CFR manual) t determine the type f CFR submissin required. Full CFR s must be certified by an independent certified public accuntant with the exceptin f certain OASAS nly service prviders r OMH nly service prviders that meet the criteria as described in Sectin 2 f the CFR manual. Cunty LGUs may submit any ne f the fllwing t meet certificatin requirements: Cmpliance Review, Schedule CFR-ii, r CFR-iiA. General CFR Submissin requirements: All service prviders are expected t use CFR Interagency Cmmittee apprved NYS CFRS sftware t cmplete and submit the apprpriate CFR dcument via the internet. Signed and dated paper cpies f the certificatin schedules (CFR-i, CFR-ii r CFR-iiA, and CFR-iii) must be sent t OMH, OPWDD and SED alng with a cpy f the service prvider s certified financial statements

5 OASAS will accept manual r electrnic certificatins and signatures fr CFR submissin. ed certificatin schedules and/r Attestatin Statements must be sent t the fllwing address: cfrs@asas.ny.gv Financial Statements and OMG Circular A-133 audited Federal Funds reprt must be submitted electrnically via the Internet as part f the CFRS uplad prcess unless a prvider has apprval frm the funding CFR agency(ies) r is requested by the funding CFR agency(ies) t submit by mail r . Financial Statements and the A-133 Reprt shuld be submitted at the time f the CFR submissin r as sn as pssible since they are required fr reprting cmpliance. Financial Statements and the A-133 Reprt shuld be in PDF frmat and the file names needs t fllw specific naming cnventin as reprted in CFR Manual Sectin 2, Page Signed and dated paper cpies f the certificatin schedules (CFR-i and CFR-iii) must be sent directly t all certifying/funding State Agencies. (Budget and Claims Unit) The Dcument Cntrl Number (DCN) n the certificatin schedules must match the DCN f the Internet submissin. Fr mailing addresses, refer t Sectin 2 f the CFR manual. OASAS als requires a Preliminary (Estimated) claim submissin t be submitted prir t the CFR due date. If the filing deadline is nt met, there is n 30 day extensin fr OASAS claims. OPWDD requires that a paper cpy f the CFR be submitted t NYS OPWDD. CFR dcument must be transmitted via the OMH website: CFR Recmmendatins and Tips: Create a Master list f prgrams, prgram cdes & indexes, site cdes, and units f service methd. The CFR-4 Persnal Services schedule preparatin is the mst time cnsuming and imprtant schedule. Mst prgrams expenses are made up f 70% persnal services and fringe benefits, thus every prgrams verall makeup is driven by this analysis. An average Full CFR will take hurs t cmplete, Abbreviated hurs, Article 28 Abbreviated hurs, and Mini-Abbreviated, 1 10 hurs. It is recmmended t create wrksheets f the CFR schedules in Excel and cmplete them befre entering int the CFRS sftware. This helps efficiency, effectiveness, prvides backup and auditrs like electrnic files fr validatin. Cmpare CFR submissin t CBR r CAT submissin, CBR prgram and/r fiscal revisins may be necessary. Resurces: 1. Cnslidated Fiscal Reprt Manuals and sftware are available at the fllwing website:

6 2. CFR Training is prvided every year. Dates are usually available at the fllwing websites: The SED Rate Setting Unit hmepage at r; The OMH CFR Unit hmepage athttp:// 3. CFRS Sftware training is als available thrugh the NYS Helpdesk: HELP-NYS r at helpdesk@mh.ny.gv 4. T receive ntificatin f new versin releases, knwn prblems, and ther infrmatin related t the CFR, please jin CFRS Annuncement Mailing List: Date: March 24, 2014 OMH Review: (nne) OASAS Review: (nne) OPWDD Review: (nne)