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Office of Mental Health

New York State Consolidated Budget and Claiming Manual Subject: Methods of Accounting Section: 3
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 DMH State Agencies recognize three (3) methods of accounting service providers and Local Government Units (LGUs) can use to maintain fiscal records and provide the required reports.

The three methods of accounting recognized by the DMH State Agencies are:

General Instructions

  1. CBRs, CQRs and CCRs may be completed using one of the three recognized methods of accounting described above.
  2. Service providers and LGUs must use the same method of accounting for all CBR, CQR and CCR submissions within the same fiscal reporting period. Service providers and LGU s must also use the same method of accounting for all CBR, CQR and CCR submissions from year to year.
  3. Service providers cannot change their method of accounting without prior approval by the funding DMH State Agency(ies) and, if funded through a local contract, the funding LGU.
  4. LGUs cannot change their method of accounting without prior approval by the funding DMH State Agency(ies).

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