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

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New York State Consolidated Budget and Claiming Manual Subject: Appendix CC – Compliance Review (LGUs Only) For the Periods: January 1, 2010 to December 31, 2010 July 1, 2010 to June 30, 2011 Section/Page: 53.2 Issued: February 15, 2010 c. Inquire of same person concerning the retention policy that is followed by the LGU/municipality with respect to source documents supporting the CFR. d. Based on a description of the procedures obtained in items b and c above, identify all the source documents which are to be retained by the LGU/municipality for a minimum of seven years. For each type of source document, observe that the document exists for the period. e. Discuss the system of internal controls with the person responsible for supervising and maintaining the CFR data. Inquire whether personnel independent of the preparer reviews the source documents and data summaries for completeness, accuracy and reasonableness and how often such reviews are performed. Perform tests, as appropriate, to ensure these reviews are performed. f. Test the mathematical accuracy of the report. g. Ensure summarization schedules agree to detail schedules, as prescribed by the CFR Manual. h. Obtain the supporting worksheets/reports utilized by the agency to prepare the final data which are transcribed to the CFR. Compare the data included on the worksheets to the amounts reported in the CFR. Test the arithmetical accuracy of the summarizations. i. Verify that the CFR software used to prepare the CFR is approved for the CFR reporting period. j. Verify that the books and records fully support the total of each amount entered on each line of the specified CFR schedules. Identify significant reconciling items and conclude on their propriety. The auditor must document the specific procedures followed, personnel interviewed, documents reviewed, and tests performed in the work papers. The work papers should be available for DMH review for a minimum of seven years following the CFR report year. The auditor may perform additional procedures which are agreed to by the auditor and the LGU/municipality, if desired. The auditor should clearly identify the additional procedures performed in a separate attachment to the certification report as procedures that were agreed to by the LGU/municipality and the auditor, but not by DMH. CFR Agreed Upon Procedures Report Format: The following is a suggested certification format for CFR data, and is strongly recommended:
New York State Consolidated Budget and Claiming Manual Subject: Appendix CC – Compliance Review (LGUs Only) For the Periods: January 1, 2010 to December 31, 2010 July 1, 2010 to June 30, 2011 Section/Page: 53.3 Issued: February 15, 2010 Community Mental Health Board (name of LGU/municipality) We understand that the (name of LGU/municipality) receives Medicaid reimbursement and/or Aid to Localities for programs funded by the New York State Department of Mental Hygiene (DMH) and in connection therewith, the LGU/municipality is required to report certain information to DMH. DMH has established the following standards with regard to the data reported to it in the Consolidated Fiscal Report (CFR): • A system is in place and maintained for recording data in accordance with CFR definitions. • Source documents are available to support the reported data and maintained for DMH review and audit for a minimum of seven years following DMH's receipt of the CFR. The data are fully documented and securely stored. • A system of internal controls is in place to assure the accuracy of the data collection process and that the recording system and reported documents are not altered. Documents are reviewed and signed by a supervisor, as required. • The data collection methods are adequate to support the amounts reported. • Reported amounts agree to supporting documentation. • Reported amounts are consistent with prior reporting periods and other facts known about LGU/municipality operations. We have applied procedures to the data contained in the accompanying CFR with Document Control Number __________, for the fiscal year-ending (date). Such procedures, which were agreed to and specified by DMH, were applied to assist you in evaluating whether the LGU/municipality complied with the standards described in the second paragraph of this report. Additional procedures performed, which are agreed to by the LGU/municipality but not by DMH, are described in a separate attachment to this report. This report is intended solely for your information and DMH, and should not be used by those who did not participate in determining the procedures. The following information and findings came to our attention as a result of performing the procedures described in the attachments to this report. Itemize all information and findings. If none, so state.
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Included in CFR Manual Only - New York State Office of Mental Health

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