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Office of Mental Health

New York State Consolidated Budget and Claiming Manual Subject: CBR-4 Personal Services Section: 12
For the Periods:
January 1, 2009 to December 31, 2009
July 1, 2009 to June 30, 2010
Issued: September 9, 2009

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The CBR-4 Consolidated Budget Report (CBR) schedule is used to list budgeted personal services expenses by program type and/or program site and/or contract for programs funded and/or certified by one (1) or more of the DMH State Agencies.  Please refer to Section 8 of the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) for more detailed information on program types and program sites.

The CBR-4 reports the hours worked, amounts paid and full time equivalents (FTEs) associated with each position title (job function) employed by the county operated or not-for-profit service provider.

Two (2) sets of CBR-4s are completed:

  1. One (1) set reports program specific personal service expenses, and
  2. One (1) set reports agency administration personal service expenses.

Note: Article 28 hospitals are not required to complete an agency administration CBR-4 schedule.

Program Specific CBR-4 General Instructions

  1. A separate CBR-4 schedule is completed for each funding DMH State Agency.
  2. A separate DMH State Agency specific CBR-4 is completed for each Local Governmental Unit (LGU) funding a program or programs operated by the service provider.
  3. Program specific CBR-4s can only include program/site, program administration and/or LGU administration position title codes (100–599 and 700–799).

Agency Administration Specific CBR-4 General Instructions

  1. Article 28 hospitals are not required to complete an agency administration CBR-4.
  2. Only one (1) agency administration CBR-4 is completed.
  3. The agency administration CBR-4 schedule includes the total service provider agency administration personal services expenses not just those expenses associated with the funding DMH State Agency(ies) and/or LGU(s).
  4. Agency administration CBR-4 schedules can only include agency administration position title codes (600-699).
  5. All funding DMH State Agencies and/or LGUs must receive a copy of the same agency administration CBR-4 schedule.  There cannot be separate CBR-4 schedules with different agency administration personal service expenses sent to each funding DMH State Agency and/or LGU.

General CBR-4 Instructions

These general instructions apply to both the program CBR-4 schedules and the agency administration CBR-4 schedules.

  1. Amounts paid must be reported in whole dollars.
  2. Include anticipated overtime, bonuses and cafeteria plan or split dollar benefits.
  3. Calculate FTEs to three (3) decimal places.
  4. Employee hours worked, amounts paid and FTEs must be allocated if any of the following circumstances occur:
    1. The employee works at more than one (1) program.
    2. The employee works in programs funded by more than one (1) DMH State Agency and/or LGU.
    3. The employee works in more than one position title (job function).

    Please see Appendix J and/or Appendix L of this manual and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) for more information on allocating expenses.

Heading Instructions

For the Period *

Enter the beginning and ending dates of the budget period covered by the document.

State Agency *

Indicate the DMH State Agency(ies) that fund(s) and/or certify(ies) the reported programs.

Agency Name *

Enter the name of the organization (service provider) operating the reported program(s).

Agency Code *

Enter the five (5) digit code assigned to the organization operating the reported program(s).

* Complete this at the top of each page of the CBR-4.

Staffing Category

Check the appropriate staffing category. Each of the two staffing categories must be reported on a separate page.

Staffing Category Position Title Position Title Codes
Program/Site Support 100 through 199
Direct Care 200 through 299
Clinical 300 through 399
Production 400 through 499
Program Administration 500 through 599
LGU Administration 700 through 799
Agency Administration Agency Administration 600 through 699

Note: All agency administration staff for the entire corporate entity must be reported on a separate schedule in a single column. One and only one CBR-4 schedule for Agency Administration must be completed per service provider.

Article 28 Hospitals are not required to detail agency administration staff.

Column Number (Leave blank for the agency administration CBR-4 schedule)

For each program reported, assign a column number. Label programs in consistent column order within each funding DMH State Agency's schedules. Programs must be assigned the same column number throughout all schedules of the CBR. Additional program/sites should be assigned the next sequential column number on additional pages if necessary.

Note: Approved Consolidated Fiscal Reporting System (CFRS) software automatically assigns and organizes column numbers.

Program Code and Program Code Index (Leave blank for the agency administration CBR-4 schedule)

For each reported program, enter the applicable DMH State Agency program code and program code index.  Please see Appendices E, F and G of this manual and the CFR Manual for complete listings of valid program codes.  Program code indexes are assigned as follows:

OASAS: Use the same array of program codes and indexes as were used during the prior reporting period unless programs have been added or removed from OASAS funding for this reporting period. If programs have been added or removed from OASAS funding, consult with the OASAS Field Office for the appropriate array of program codes and indexes to be used.

OMH: Use the same array of program codes and indexes as were used during the prior reporting period unless programs have been added or removed from OMH funding for this reporting period.  If programs have been added or removed from OMH funding, consult with the OMH Field Office for the appropriate array of program codes and indexes to be used.

OMRDD: OMRDD programs reported on a program type basis (expenses and revenues aggregated and reported in one (1) column) and programs codes 0053, 0054, 0090, 0091, 0200, 0202, 1090, 1091, 2090, 2091, 3090, 4090, 5090, 5091, 6090 and 6091use index code “00”.  For all other OMRDD programs use “01” for the first occurrence of each program type, “02” for the second occurrence, “03” for the third occurrence, etc (e.g. Family Support).

County Code

Enter the county code of the county where the budgeted services will be provided and/or funded through a local contract.  Please see Appendix C of this manual and the CFR Manual for a list of New York State counties and their associated county codes.

OMH Note: Service providers located in the five (5) boroughs of the City of New York (Bronx, Kings, New York, Queens and Richmond) should use county code “31” for all reported programs.

Position Title Code

For each reported program, enter the appropriate position title code using the job descriptions listed in Appendix R of this manual and the CFR Manual.

The following rules and restrictions apply to position title code reporting:

  1. Select the position title code code (s) for the position title description that most closely describes the employee's(s') job function.
  2. Certain position title codes are only valid for specific DMH State Agencies and/or specific types of programs
  3. Multiple employees with the same position title code and the same standard work week must be combined and reported on the same line.  Position title codes can only be used more than once if employees in the same position title code work different standard work weeks.
  4. Employees performing job duties relating to more than one position title must be reported using all applicable Position Title Codes based on the hours worked in each different job function.

Position Title

For each reported program, enter the appropriate position title(s) for the Position Title Code(s) used. 

Standard Work Week

Check the standard number of hours (35, 37.5 or 40) to be worked per week for a full time employee by indicating "x" in the corresponding box.  If the standard work week differs from what is pre-printed on the schedule, check "other" and note the number of hours.  A standard work week cannot be less than 35 hours nor more than 45 hours.

Note: When reporting an employee who works part-time, check the number of standard work week hours the employee would be required to work if they were a full time employee. For example, if a social worker regularly works 20 hours, but would be required to work 40 hours as a full time employee, the standard work week is 40, not 20 hours per week.

Hours Paid

For each program reported, enter the total budgeted hours to be paid all employees within the position title for the reporting period.  This total must include all overtime.  Overtime must be reported as straight time.  For example, 10 additional hours paid at time and one half should be reported as 10 hours, not 15 hours.

Note: If an employee works in multiple job titles and/or works at multiple programs/sites, allocate the hours paid for each job title and/or program/site using methodology explained in Appendix J and/or Appendix L of this manual and the CFR Manual.

Full Time Equivalent (FTE)

For each program reported, calculate the FTE for each Position Title Code to three (3) decimal places.  Divide the number of hours paid by the product of the standard full time work week times 52 weeks per year.

Example 1:  A social worker has a standard work week of 35 hours and will work 25 hours a week for 40 weeks:

25 x 40 = 1000 = .549 FTEs
35   52 1820

Example 2:  A psychologist has a standard work week of 37 ½ hours and will work 37 ½ hours a week for 52 weeks:

37.5 x 52 = 1950 = 1.000 FTEs
37.5   52 1950

Note: Approved Consolidated Fiscal Reporting System (CFRS) software automatically calculates FTEs.

Amount Paid

For each reported program, enter the amount to be paid to all employees within each position title for the reporting period. The amount must be reported in whole dollars and include all overtime, bonuses, and cafeteria or split dollar benefits.

Note: If an employee works at multiple programs/sites, allocate the amount paid to each program/site as explained in Appendix J and/or Appendix L.

Total FTE

For each program reported, enter the total FTEs.

Total Amount Paid

For each reported program, enter the total amount to be paid.

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