FISCAL OFFICER TRAINING MANUAL

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. http://www.mh.ny.gv/mhweb/cfrsweb/cfr_pages/dwnlad.asp 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. http://www.ms.nysed.gv/rsu/manuals_frms/manuals/cfrmanual/ 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-

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: http://www.ms.nysed.gv/rsu/manuals_frms/manuals/cfrmanual/ 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 2011-12 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. http://www.ms.nysed.gv/rsu/manuals_frms/manuals/cfrmanual/hme.html 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.

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.

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

OASAS will accept manual r electrnic certificatins and signatures fr CFR submissin. Emailed certificatin schedules and/r Attestatin Statements must be sent t the fllwing email 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 email. 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 2.11. 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: https://www.mh.ny.gv/mhweb/cfrsweb/default.asp 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 40 60 hurs t cmplete, Abbreviated 20-40 hurs, Article 28 Abbreviated 20-40 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:

http://www.ms.nysed.gv/rsu/manuals_frms/manuals/cfrmanual/hme.html 2. CFR Training is prvided every year. Dates are usually available at the fllwing websites: The SED Rate Setting Unit hmepage at http://www.ms.nysed.gv/rsu/hme.html r; The OMH CFR Unit hmepage athttp://www.mh.ny.gv/mhweb/finance/main.htm 3. CFRS Sftware training is als available thrugh the NYS Helpdesk: 1-800-HELP-NYS r email 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:http://www.mh.ny.gv/mhweb/listserv/cfr.htm Date: March 24, 2014 OMH Review: (nne) OASAS Review: (nne) OPWDD Review: (nne)