Included in CFR Manual Only - New York State Office of Mental Health

More documents

Recommendations

Info

New York State Consolidated Budget and Claiming Manual Subject: Appendix T - Abbreviated Consolidated Fiscal Reports – General Instructions For the Periods: January 1, 2010 to December 31, 2010 July 1, 2010 to June 30, 2011 Section/Page: 44.7 Issued: February 15, 2010 Schedule Completion Recommendations for Article 28 Abbreviated CFRs 1. The program site CFR-4 is completed first so the total amount paid for personal services can be brought forward to the Personal Services line on schedule DMH-1 (line 6). Approved software will bring totals forward automatically. Agency Administration CFR-4 is not completed. Please see Section 16 for detailed instructions on completing schedule CFR-4. 2. DMH-1 expense lines (except Agency Administration Allocation) are completed using the fiscal information contained in your agency’s general ledger. Please see Section 21 for detailed instructions on completing schedule DMH-1. 3. Enter the agency administration expenses for each program reported on the appropriate lines of each State Agency’s DMH-1. Article 28 hospitals may use the same step-down methodology used in their Institutional Cost Report (ICR) 4. Enter the revenue for each program reported on the appropriate lines of schedule DMH-1. For direct contract funded programs, all revenue received from OASAS, OMH or OPWDD is reported as Net Deficit Funding. For programs funded through a local contract with a county, all revenue received from OASAS, OMH, OPWDD and/or the county is reported as Net Deficit Funding. 5. Transfer all items of expense and revenue from DMH-1 to DMH-2. Make all adjustments necessary to accommodate other than accrual accounting for claims. Please see Section 22 for detailed instructions on completing schedule DMH-2. 6. DMH-3 is completed indicating the appropriate funding source code(s) for each program reported. Please see Section 24 for detailed instructions on completing schedule DMH-3. Allocating Agency Administration by Ratio Value Agency administration expenses are allocated between the State Agencies and Other Programs using the ratio value allocation methodology. This method uses operating costs as the basis for the allocation. Operating costs in the Consolidated Fiscal Reporting System are defined as personal services, vacation leave accruals, fringe benefits and OTPS. Note: The NYS CFRS software now includes an agency administration worksheet for Abbreviated and Mini-Abbreviated CFRs. This worksheet
New York State Consolidated Budget and Claiming Manual Subject: Appendix T - Abbreviated Consolidated Fiscal Reports – General Instructions For the Periods: January 1, 2010 to December 31, 2010 July 1, 2010 to June 30, 2011 Section/Page: 44.8 Issued: February 15, 2010 will calculate the six digit ratio value factor and distribute total agencywide agency administration expenses between all applicable funding sources (OASAS, OMH, OPWDD and all other programs). The worksheet requires the user to enter an amount for total agency administrative costs (see step 3 below). It also includes a waiver option for situations where the provider is unable to use the ratio value. The allocation of agency administration expenses between all funding sources is a multistep process. Step 1 For Abbreviated CFRs, subtotal the operating costs for each State Agency, the Shared Programs and the Other Programs by adding lines 1 through 4 in each column of schedule CFR-2. OASAS operating costs are totaled from column 2, OMH operating costs are totaled from column 3, OPWDD operating costs are totaled from column 4, Shared Program operating costs are totaled from column 6 and Other Program operating costs are totaled from column 7. For Mini-Abbreviated CFRs, total OASAS operating costs, total OMH operating costs, total OPWDD operating costs and total non-CFR programs’ operating costs are subtotaled from the information contained in your agency’s general ledger. Note: Operating Costs for programs 0190, 0880, and 0890 and Raw Materials reported for program 0340 are excluded from the calculations of Operating Costs (see Figure 1 for the calculation of Operating Costs). Step 2 Calculate total agency operating costs by adding together the subtotals developed in Step 1. Step 3 Calculate the total agency administration expenses for the entire organization from your agency’s general ledger. Step 4 Calculate the Ratio Value Factor by dividing the total agency administration expenses developed in Step 3 by the total agency operating costs developed in Step 2. Calculate the Ratio Value Factor to six (6) decimal places. Step 5 Allocate total agency administration expenses to each State Agency and all other non-CFR programs by multiplying their respective operating costs by the Ratio Value Factor. Step 6 For Abbreviated CFRs, allocate each State Agency’s total share of agency administration between their respective programs on schedule DMH-1 using the Ratio Value Factor. This step is not applicable for Mini-Abbreviated CFRs and OASAS-Only CFRs as these submission types do not include schedule DMH-1.
Page 1 and 2:
New York State Office of Alcoholism
Page 3 and 4:
New York State Consolidated Budget
Page 5 and 6:
Page 7 and 8:
Page 9 and 10:
Page 11 and 12:
Page 13 and 14:
Page 15 and 16:
Page 17 and 18:
Page 19 and 20:
Page 21 and 22:
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43 and 44:
Page 45 and 46:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171 and 172:
Page 173 and 174:
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
Page 229 and 230:
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
Page 237 and 238:
Page 239 and 240:
Page 241 and 242:
Page 243 and 244:
Page 245 and 246:
Page 247 and 248:
Page 249 and 250:
Page 251 and 252:
Page 253 and 254:
Page 255 and 256:
Page 257 and 258:
Page 259 and 260:
Page 261 and 262:
Page 263 and 264:
Page 265 and 266:
Page 267 and 268:
Page 269 and 270:
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
Page 277 and 278: New York State Consolidated Budget
Page 327: New York State Consolidated Budget
show all

Included in CFR Manual Only - New York State Office of Mental Health

Create successful ePaper yourself

Delete template?

Save as template?