New York State
Office of Alcoholism and Substance Abuse Services (OASAS)
Office of Mental Health (OMH)
Office of People with Developmental Disabilities (OPWDD)
Consolidated Budget Reporting (CBR) and Claiming Manual

January 1, 2011 to December 31, 2011
July 1, 2012 to June 30, 2012
Issued: August 1, 2011

Complete CBR Manual

Subject

• Introduction, Contacts & Resources
• General Instructions
• Methods of Accounting
• Software
• Budget Modifications
• Budget Related Due Dates

General Policies and Procedures

• Service Provider Responsibilities
  • Fiscal Record Keeping Requirements
  • General Fiscal Reporting Requirements
  • Intra-Year Fiscal Reporting Requirements
  • Final Fiscal Reporting Requirements
• Local Governmental Unit (LGU) Responsibilities
  • Fiscal Record Keeping Requirements
  • LGU General Fiscal Reporting Requirements
  • LGU Mid-Year Fiscal Reporting Requirements
  • LGU Final Fiscal Reporting Requirements
• Advance Payments

Consolidated Budget Report (CBR)

• Budget Submission Matrix
• CBR-i Agency Identification and Certification Statement
• CBR-4 Personal Services
• DMH-2 Aid to Localities/Direct Contract Summary
• DMH-2A Reserved for Future Use
• DMH-3 Aid to Localities and Direct Contracts Program Funding Source Summary

State Aid Claims Preparation and Submission Instructions

• Introduction to State Aid Claiming in the Consolidated Fiscal Reporting System (CFRS)
• OASAS Requirements for the Preparation and Submission of State Aid Claims
  • OASAS LGU Requirements
  • OASAS Direct Contract Service Provider Requirements
• OMH Requirements for the Preparation and Submission of State Aid Claims
  • OMH LGU Requirements
  • OMH Direct Contract Service Provider Requirements
• OPWDD Requirements for the Preparation and Submission of State Aid Claims
  • OPWDD LGU Requirements
  • OPWDD Direct Contract Service Provider Requirements
• DMH Processing of State Aid Fiscal Reports

Form Instructions for State Aid Advances and Claims

• AC-1171 State Aid Voucher
  • General Instructions
  • LGU State Aid Claim Instructions
  • Direct Contract Service Provider Advance Payment Instructions
  • Direct Contract Service Provider State Aid Claim Instructions
• CQR-1 Agency Quarterly Fiscal Summary
• CQR-2 NYC Fiscal Summary
• CQR-3 LGU Fiscal Summary
  • Note: Instructions for completing final State Aid claiming schedules DMH-2, DMH-2A and DMH-3 are included in the Consolidated Fiscal Reporting and Claiming Manual issued for the same reporting period as the CBR.
• Appendix A Glossary
• Appendix B Acronyms
• Appendix C County Codes
• Appendix D (Included in Consolidated Fiscal Reporting (CFR) Manual only)
• Appendix E OASAS Program Types, Definitions and Codes
• Appendix F OMH Program Types, Definitions and Codes
• Appendix G OPWDD Program Types, Definitions and Codes
• Appendix H (Included in CFR Manual only)
• Appendix I Agency Administration
• Appendix J Allocating Expenses for Shared Program/Site
• Appendix K LGU Administration Allocation
• Appendix L Acceptable Time Studies
• Appendix M OASAS Rules for Counting Visits and Days
• Appendix N DMH Funding Codes and Funding Code Indexes
• Appendix O Guidelines for Depreciation and Amortization
• Appendix P Program Development Grants (PDGs) for OMH & OPWDD
• Appendix Q Guidelines for OMH Residential Exempt Income
• Appendix R Position Titles and Codes
• Appendix S Revenue Codes for Federal and State Grants
• Appendix T (Included in CFR Manual only)
• Appendix U Splits for Counties with Populations of Less Than 200,000
• Appendix V Guidelines for OMH Salary Sharing
• Appendix W Prompt Contracting
• Appendix X Adjustments to Reported Costs
• Appendix Y Procedures for Hospitals
• Appendix Z In-Contract vs. Out-of-Contract (DMH Only)
• Appendix AA (Included in CFR Manual Only)
• Appendix BB Reserve for Future Use
• Appendix CC (Included in CFR Manual 1Only)
• Appendix DD OMH Comprehensive Outpatient Program Services (COPS) and Community Support Program (CSP) Medicaid Revenue
• Appendix EE OPWDD Reimbursement Principals

The New York State Consolidated Budget Reporting and Claiming Manuals for these periods are also available for your reference:

• January 2010  December 31, 2010 Upstate; 2009-2010 New York City
• January 2009  December 31, 2009 Upstate; 2008-2009 New York City
• January 2008  December 31, 2008 Upstate; 2007-2008 New York City

Comments or questions about the information on this page can be directed to the Community Budget & Financial Management (CBFM) Group.