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Office of Mental Health

New York State Consolidated Budget and Claiming Manual Subject: General Instructions Section: 2
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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In order for the DMH State Agencies to adequately process the Consolidated Budget Report (CBR), intra-year claims (CQRs), and Consolidated Claiming Report (CCR), standardized procedures must be followed in preparing the applicable reports.

General Instructions

  1. In accordance with the instructions contained in this manual, CBRs, CQRs and CCRs must be completed including schedules for each DMH State Agency providing Aid to Localities (State Aid) funding to the service provider. Aid to Localities funding may be provided directly to the service provider through a contract with the funding DMH State Agency(ies) or through a contract with the Local Governmental Unit (LGU) by means of the County Approval Letter process.
  2. The same array of programs reported on an approved CBR must also be included on the CQR, CCR and CFR, and for Article 28 Hospitals, the Institutional Cost Report (ICR). If a provider reports a program discretely on an approved CBR, that program must also be reported discretely on all other fiscal documents submitted to the DMH State Agency and the Department of Health. For example, providers may not report a case management program's expenses and revenues as a discrete program on one document, but include those same revenue and expenses as part of a clinic treatment program on a different document. Programs should only be reported discretely if they are operated as individual programs and are not part of a larger program.
  3. Service providers receiving funding from more than one County LGU must complete separate CBRs, CQRs and the DMH-2, DMH-2A (not required by OMH) and DMH-3 schedules in the CCR for each county. Costs will be distributed between each county based on units of service or percentages approved by the funding DMH State Agency(ies).
  4. A DMH State Agency's portion of a shared program is reported on the same CBR, CQR and CCR schedules as with programs funded solely by that DMH State Agency. An example of a shared program is LGU Administration (program code 0890). Additionally, fiscal information for shared programs must be submitted to each State agency associated with the funding of that shared program.
  5. Section 41.47(k) of the Mental Hygiene law specifies that any county that receives Community Support Services (CSS) funding and which has a population of less than 100,000 or which has total program expenditures for mentally ill persons equal to or less than $500,000 in a local fiscal year shall be permitted flexibility in regard to the commingling of funds. Any county that meets at least one of these two criteria, and has OMH programs funded through both CSS and LA, does not have to treat each funding source as a separate program.)
  6. For LGU operated service providers, the accounting entity is determined by the New York State Office of the State Comptroller according to categories contained in the Unified System of Accounts for Counties (USAC).
  7. It is the responsibility of LGU s to ensure that local contract funded service providers:
    1. have the appropriate fiscal record keeping expertise to record and report expenditures and revenues in accordance with the instructions, policies and practices contained in this manual and related resources, and
    2. fiscal reporting is accomplished in a consistent and timely manner.

Documents completed that do not comply with instructions, policies and practices contained in this manual will not be accepted. Each DMH State Agency reserves the right to impose sanctions or penalties as a result of improperly completed or delinquent CBRs, CQRs and/or CCRs.

OMH-Specific General Instructions

  1. All service providers receiving net deficit funding from OMH for any program must include all certified and non-certified mental health programs, except for non-funded inpatient programs, on all CBRs, CQRs CFRs and CCRs. This requirement also includes those programs certified by OMH and funded entirely by Medicaid. OMH will not approve a CBR that does not include all licensed/certified mental health programs.
  2. The Office of Mental Health is changing the way it requires providers to report subcontract arrangements beginning with the 07/01/07-06/30/08 reporting period. The requirements are being revised to better reflect the costs of providing the needed services by eliminating double reporting. This will also allow providers to report in a way which will match the inventory of programs as specified in MHPD.

    Providers who receive funding via a direct contract with OMH, or through an approval letter with the County, will now be expected to report the program type being contracted for on all reporting documents, regardless of whether they subcontract the actual provision of services to another provider.

    • For example, if Provider A has a contract with Madison County to operate an Advocacy/Support program, Provider A would need to show a column for this program (1760) on their CBR and their CFR schedules. If Provider A subcontracts the operation of the program to Provider B, Provider A still needs to report the program as if they were operating it themselves.

    Generally, all expenses paid to the subcontractor will be shown as an OTPS cost. The funding source codes used will be the ones used on the CBR, and will be appropriate for the program type code used. Funding source codes 065-068 will no longer be used.

    Provider B (the subcontractor) will not be required to segregate the expenses and revenues related to this subcontract separately for reporting to OMH. Provider B does not need to report the subcontract as an OMH program on their CBR or CFR. Provider B should include the expenses and revenues related to the operation of this program on their CFR on Schedule CFR-2 as ‘Other Programs'. Provider A can request cost information from Provider B if they wish, but should not require the data be entered on a CBR or CFR to support this request.

  3. When preparing a CBR for OMH, providers must refer to the OMH Resources web site for specific information on the Aid to Localities Spending Plan Guidelines.

OMRDD-Specific General Instructions

  1. CBRs, CQRs and CCRs must show the expenses and revenues of the entire incorporated organization's funded and non‑funded mental retardation services except for Medicaid and HCBS Waiver funded programs.

Miscellaneous Instructions and Information

  1. The schedules of the CBR, CQR and CCR detail the following information:
    Agency Name & Address The incorporated name, street and city address of the service provider operating the program site(s).
    Agency Code The agency code number is the five (5) digit number listed on the mailing label of the letter notifying you that a new version of the CBR Manual is available for download.
    Program Code See Appendices EG for each DMH State Agency's valid program codes.

    Example: 7070 – Treatment/Apartment.

    Program/Site Identification Number PRU Number, Facility-Unit Code, or Operating Certificate Identification Number
    Contract Number The DMH State Agency contract number or the number of the local county contract with the funding LGU.

    Note: If the funding LGU does not use contract numbers, enter the first seven (7) letters of the county name as a proxy. If the county name is seven (7) letters or less, enter the complete county name.

  2. Each set of CBR, CQR and CCR schedules must be returned with the appropriate State Agency(ies) identification information completed.
  3. Each set of CBR, CQR and CCR schedules must be numbered consecutively starting with the first page of the document and ending with the last page of the document. Schedules comprised of more than one page must be kept together as a set.

    Example: A set of schedule DMH‑2 would consist of DMH‑2.1 and DMH‑2.2 in order for each DMH State Agency and/or county.

  4. Do not use dollar signs. Round all cents to the nearest whole dollar.

    Example: 47.50 = 47 or 35.51 = 36.

  5. FTE's should be rounded to three decimal places

    Example: 4.53467 = 4.535

  6. The DMH State Agencies' policies and procedures regarding the reporting of In-Contact versus Out-of-Contract programs can be found in Appendix Z of this manual and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). A definition of In-Contract/Out-of Contract can also be found in the Glossary (Appendix A) of this manual and the CFR Manual.
  7. Direct contract funded service providers should review Appendix W for an explanation of New York State Prompt Contracting policies.

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