New York State Subject: Appendix A - Glossary Section: 34.0 Page: 34.1 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Adaptive Equipment: Devices, aids, controls, appliances or supplies of either a communication or adaptive type, determined necessary to enable the person to increase his or her ability to function in a home and community based setting with independence and safety. Affiliate: An associate with respect to a partnership - each partner within the partnership; a corporation - each officer, director, principal stockholder and controlling person within the corporation; a natural person - each member of the person's immediate family; each partnership; and each partner of the person; each corporation in which the person or any affiliate of the person is an officer, director, principal stockholder, or controlling person. Agency Administration: Those expenses which are not directly attributable to a specific program but rather to the overall administration of all the programs, or a support function for the agency, such as personnel, that is not specific to any particular program, service, or contract. Ambulatory Patient Group (APG): A defined group of outpatient procedures, encounters or ancillary services grouped for payment purposes. This Medicaid revenue is regulated in law 14NYCRR Part 599. Part 599 uses Ambulatory Patient Groups as the basis for Medicaid fee-for-service payments for mental health outpatient clinic services. The APG payment methodology is based on the Enhanced Ambulatory Patient Groups classification system, a product of the 3M Health Information Systems, Inc. Amortization: The process of writing off a regular portion of the cost of an intangible asset over a fixed period of time. Refer to Appendix O - Guidelines for Depreciation and Amortization. Arm's Length Transaction: A transaction entered into by unrelated parties, each acting in its own best interest. It is assumed that in this type of transaction, the prices used are the fair market values of the property or services being transferred in the transaction. Asset: Property and service rights, measurable in terms of money, which the entity acquires for its economic benefit or value. Building: The basic structure, shell and additions. The remainder is identified as fixed equipment. Land costs are not depreciable and should be excluded from building costs. Capital Expenditure: The acquisition of both property and equipment having a useful life which extends over more than one accounting period. A capital expenditure either adds a fixed asset unit or increases the value of an existing fixed asset. Expenditures benefiting only the current year should be treated as an operating expense. Closely allied entities (CAEs): Closely allied entities include corporations, partnerships, unincorporated associations or other bodies that have been formed or are organized to provide financial assistance and aid for the benefit of the service provider or receive financial assistance and aid from the service provider. Financial assistance and aid include engaging in fund raising activities, administering funds, holding title to real property, having an interest in personal property of any nature, and engaging in any other activities for the benefit of the service provider or the closely allied entity. Community Support Programs (CSP revenue): Medicaid revenue that is added to the Medicaid rate of certain OMH outpatient programs in proportion to the amount of community support program state and local net deficit funding that has previously been replaced by CSP. This Medicaid revenue is regulated in law 14NYCRR Part 588. New York State Subject: Appendix A - Glossary Section: 34.0 Page: 34.2 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Comprehensive Outpatient Programs (COPS revenue): Medicaid revenue that is added to the Medicaid rate of certain OMH outpatient programs in proportion to the amount of state and local net deficit funding that has previously been replaced by COPS. This Medicaid revenue is regulated in law 14NYCRR parts 592. Controlling Party: Any person or organization who by reason of a direct or indirect ownership interest or designated responsibility (whether of record or beneficial) has the ability, acting either alone or in concert with others with ownership interest or designated responsibility, to direct or cause the direction of the management or policies of a corporation, partnership or other entity. Neither the commissioner nor any employee of DMH, SED nor any member of a local legislative body of a county or municipality, nor any county or municipal official except when acting as the administrator of a program shall, by reason of his or her official position, be deemed a controlling party of any corporation, partnership or other entity. For SED purposes, "Controlling Party" shall have the same meaning as "less-than-arm's-length relationship" as defined in Section 200.9 of the SED Commissioner's Regulations. Department of Mental Hygiene (DMH): The agency in New York State charged with the responsibility for providing services for the care and treatment of mental illness, developmental disabilities, alcoholism and substance abuse as well as the prevention of such conditions. Depreciation: The process of writing off the acquisition cost of a fixed asset over the estimated useful life. Depreciation is the decline in economic potential of limited life assets originating from wear and tear, natural deterioration through interaction of the elements, and technical obsolescence. Refer to Appendix O - Guidelines for Depreciation and Amortization. Expensed Adaptive Equipment: Includes the costs of all adaptive equipment purchased during the CFR reporting period with a value of less than $5,000 or a useful life of less than two years. Expensed Equipment: Includes the costs of all equipment purchased during the CFR reporting period with a value of less than $5,000 or a useful life of less than two years. Federal Grants: Sources of revenue in the form of grants received directly from the federal government to support service provider programs. Federal Medicaid Salary Sharing: Medicaid revenue. Through the Federal Medicaid Salary Sharing program, counties can be reimbursed for part of the cost of county staff time related to the management of certain aspects of Medicaid programs funded through OMH and/or OPWDD. (Costs associated with staff who operate medical programs or who provide direct care, are, however, not included). New York State Subject: Appendix A - Glossary Section: 34.0 Page: 34.3 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Fixed Equipment: Includes attachments to buildings, such as wiring, electrical fixtures, plumbing, elevators, heating and air conditioning systems, etc. The general characteristics of this equipment are: a) affixed to the building and not subject to transfer; and b) minimum useful life of two years, but shorter than the life of the building to which affixed. Fund Raising: All expenses associated with the activities a service provider may use to supplement its revenues in obtaining contributions, gifts, grants, etc. All fund raising and special events expenses (personal services, leave accruals, fringe benefits, OTPS, equipment and property) are to be included as “other programs” (Column 7) on Schedule CFR-2 and the appropriate operating expenses (personal services, leave accruals, fringe benefits and OTPS) included on Schedule CFR-3, line 48. Historical Cost: The cost at date of acquisition of an asset, less discounts plus all normal incidental costs necessary to bring the asset into existing use and location. Immediate Family: A relationship including brother, sister, grandparent, grandchild, first cousin, aunt or uncle, spouse, parent, or child of such person, whether such relationship arises by reason of birth, marriage or adoption. Improvement(s): A capital expenditure which extends or improves the useful life of an asset or improves it in some manner over and above the original asset. Thus, if an expenditure adds years to an asset's useful life or improves its rate of output, it would be considered an improvement. In contrast, a maintenance or repair expense is not capitalized. In-Contract vs. Out of Contract: Programs that are approved to receive Aid to Localities net deficit funding on the Consolidated Budget Report (CBR) are designated as in-contract (i.e., utilizing one of the funding codes listed in Appendix N, except for the non-funded code 090), while programs not receiving Aid to Localities net deficit funding (i.e., utilizing funding code 090) are regarded on the CBR as out-of-contract. See Appendix Z for Policy Statement and Procedures. Leasehold: An agreement between the lessee and the lessor specifying the lessee's rights to use the leased property for a given time at a specified rental payment. Leasehold Improvements: Modifications or upgrades made by a lessee to leased property which revert to the lessor at the expiration of the lease term. See Appendix O for amortization rules. Local Governmental Unit (LGU) Administration: A program category which includes all local government costs related to administering services for the mentally ill, developmentally disabled, alcohol and/or substance abuser. These costs should not include agency and program administration costs, but should include community service board costs. Long-Term Sheltered Employment (LTSE): New York State’s long-term sheltered employment appropriation funds sheltered employment services and related vocational services to eligible people with disabilities who are unable, at this time, to work in fully integrated settings. LTSE funds are recorded as revenue in the aforementioned programs. These programs are under the auspices of the Office of Mental Health and/or the Office For People With Developmental Disabilities. Maintenance in Lieu of Rent: Expenditures should include the rent of premises or the cost to own and maintain the premises. If the building is occupied jointly with other tenants, this cost should be allocated on the basis of the service provider's proportionate share of the total usable square footage of the building. Medicaid: A revenue category representing payments received for services to eligible participants under the combined Federal/State program which pays for medical care for those who cannot afford it, regardless of age. New York State Subject: Appendix A - Glossary Section: 34.0 Page: 34.4 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Medicare: A revenue category representing payments received for services to eligible participants under the Federal programs which pay for medical care for those 65 years old or over and/or disabled under Title II and in receipt of Social Security disability benefits for 24 months. Moveable Equipment: The general characteristics of this equipment are: a. capable of being moved as distinguished from fixed equipment; b. a unit cost sufficient to justify ledger control; c. sufficient size and identity to make control feasible by means of identification tags; and d. a minimum useful life of approximately two years. Refer to Appendix O - Guidelines for Depreciation and Amortization. MTA Tax (Metropolitan Commuter Mobility Tax): This is a tax imposed on certain employers (agencies) engaged in business within the metropolitan commuter transportation district (MCTD). Net Deficit Funding: All revenues resulting from: a. direct contract with New York State Department of Mental Hygiene (DMH); b. contract with Local Government Unit (state and county Share); Note: Do not include the provider share (voluntary contribution) in this amount. Not-for-Profit Organization: A group, institution, or corporation formed for the purpose of providing goods and services under a policy where no individual (e.g., trustee) will share in any profits or losses of the organization. Profit is not the primary goal of not-for-profit entities. Profit may develop, however, under a different name (e.g., surplus, increase in fund balance). Assets are typically provided by sources that do not expect repayment or economic return. Usually, there are restrictions on resources obtained. All income and earnings will be used exclusively for the purpose of the corporation and no part shall inure to the benefit or profit of any private individual firm or corporation. Organizational Expense: Expenditures incurred in starting a business. They include attorney's fees and various registration fees paid to State governments. The total of all the expenditures is considered to be an intangible asset. Theoretically, these expenditures may benefit the company throughout its operating life, but must be amortized. Refer to Appendix O for amortization rules. Principal Stockholder: A person who beneficially owns, holds or has the power to vote, ten percent (10%) or more of any class of securities issued by said corporation. Program Administration Expense: Administrative expenses directly attributable to a specific program which may include but are not limited to personal services and fringe benefits of Program Director, Billing Personnel, etc. Related Party Transaction: A transaction between the reporting entity, its affiliates, principal owners, management and members of their immediate families and any other party with which the reporting entity may deal when one party has the ability to significantly influence management or operating policies of the other to the extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Salvage Value: The amount expected to be realized upon the sale or other disposition of the asset when it is no longer useful to the program. Site Specific Methodology: An accepted cost development and reporting methodology in which costs of programs are related to specific sites where services are provided, as opposed to aggregating and averaging costs for all sites (cost averaging). State Grant: A revenue category which represents income from State agencies other than OASAS, OMH, OPWDD and SED. New York State Subject: Appendix A - Glossary Section: 34.0 Page: 34.5 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 State Paid Services: 100% State funding of services for people with disabilities who do not qualify for Medicaid but are approved for state funding of the service (formerly known as Mirrored Services). Not to be confused with Net Deficit Funding. Third Party: A revenue category which includes payments received for services to participants from private health insurance coverage such as Blue Cross, etc. Uncompensated Care: New York State has submitted a federal Medicaid waiver request to establish an indigent care funding pool for mental health clinics that is jointly funded by the State and federal government. Assuming the waiver is approved, the pool would offset a portion of losses from uncompensated care experienced by: a. most Diagnostic and Treatment Centers licensed by DOH; b. mental health clinics licensed by OMH that are not affiliated with hospitals or directly operated by OMH; and c. clinics operated by some D&TCs not eligible to participate in DOH’s Uncompensated Care distribution. Unit of Service: The workload measure by which programs are evaluated. Units of service vary with the type of program provided. New York State Subject: Appendix B – Table of Acronyms Section: 35.0 Page: 35.1 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 The following lists commonly used acronyms: Acronym Translation ACCES Adult Career & Continuing Education Service ACD Agency for Child Development ACT Assertive Community Treatment APG Ambulatory Patient Group CAE Closely Allied Entity CBR Consolidated Budget Report CCR Consolidated Claiming Report CDT Continuing Day Treatment CEO Chief Executive Officer CFDA Catalog of Federal Domestic Assistance CFR Consolidated Fiscal Report CFRS Consolidated Fiscal Reporting System CFO Chief Fiscal Officer CITER OMH Center for Information Technology and Evaluation Research CMHS Federal Community Mental Health Services Block Grant COPs Comprehensive Outpatient Providers CPA Certified Public Accountant CPEP Comprehensive Psychiatric Emergency Program CPSE Committee for Preschool Special Education CQR Consolidated Quarterly Report CSE Committee for Special Education CSP Community Support Program CSS Community Support Services DA Dormitory Authority DCJS Division of Criminal Justice Services DCN Document Control Number DDRO Developmental Disabilities Regional Office DHHS Federal Department of Health and Human Services DMH Department of Mental Hygiene DMV Department of Motor Vehicles DOH Department of Health DOL Department of Labor FBTP Family-Based Treatment Program FTE Full Time Equivalent GAAP U.S. Generally Accepted Accounting Principles HCBS Home and Community Based Services HUD Federal Department of Housing and Urban Development ICF Intermediate Care Facility New York State Subject: Appendix B – Table of Acronyms Section: 35.0 Page: 35.2 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Acronym Translation ICM Intensive Case Management IDEA Federal Individuals with Disabilities Education Act Funds IPRT Intensive Psychiatric Rehabilitation Treatment IRA Individual Residential Alternative ISP Individual Service Plan JAIBG Federal Juvenile Accountability Incentive Block Grant JCAHO Joint Commission on the Accreditation of Health Care Organizations LA Local Assistance LGU Local Governmental Unit LTSE Long-Term Sheltered Employment MATS Managed Addiction Treatment Services MCFFA Medical Care Facilities Finance Agency MHL Mental Hygiene Law MHPD Mental Health Provider Data Exchange MICA Mentally Ill Chemical Abusers MMIS Medicaid Management Information Systems MTA Metropolitan Transportation Authority NDF Net Deficit Funding NYCDOHMH New York City Department of Health and Mental Hygiene NYCRO New York City Regional Office OASAS Office of Alcoholism and Substance Abuse Services OCFS Office of Children and Family Services OMH Office of Mental Health OPWDD Office For People With Developmental Disabilities OSC Office of the State Comptroller OTPS Other Than Personal Services PDG Program Development Grant PHP Permanent Housing Program PRU Program Reporting Unit RCCA Residential Care Center for Adults RIV Reinvestment RRSY Residential Rehabilitation Services for Youth RTF Residential Treatment Facility RV Ratio Value SCM Supportive Case Management SED State Education Department SEIT Special Education Itinerant Teacher SPMI Seriously and Persistently Mentally Ill SRO Single Room Occupancy New York State Subject: Appendix B – Table of Acronyms Section: 35.0 Page: 35.3 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Acronym Translation SSA Social Security Administration SSI Supplemental Security Income TANF Temporary Assistance for Needy Families TPUR Targeted Provider Utilization Review TUBS Temporary Use Beds UPK Universal Pre-K UPL Upper Payment Limit U.S. GAAP U.S. Generally Accepted Accounting Principles New York State Subject: Appendix C – County Codes Section: 36.0 Page: 36.1 Consolidated Fiscal Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 New York State Counties County Code County Code Albany 01 Niagara 32 Allegany 02 Oneida 33 Bronx 03 Onondaga 34 Broome 04 Ontario 35 Cattaraugus 05 Orange 36 Cayuga 06 Orleans 37 Chautauqua 07 Oswego 38 Chemung 08 Otsego 39 Chenango 09 Putnam 40 Clinton 10 Queens 41 Columbia 11 Rensselaer 42 Cortland 12 Richmond 43 Delaware 13 Rockland 44 Dutchess 14 St. Lawrence 45 Erie 15 Saratoga 46 Essex 16 Schenectady 47 Franklin 17 Schoharie 48 Fulton 18 Schuyler 49 Genesee 19 Seneca 50 Greene 20 Steuben 51 Hamilton 21 Suffolk 52 Herkimer 22 Sullivan 53 Jefferson 23 Tioga 54 Kings 24 Tompkins 55 Lewis 25 Ulster 56 Livingston 26 Warren 57 Madison 27 Washington 58 Monroe 28 Wayne 59 Montgomery 29 Westchester 60 Nassau 30 Wyoming 61 New York 31 Yates 62 Statewide – OMH Budgets and Claims Only OMH Statewide Contracts – Calendar Year (OMH Only) – Use County Code 63 OMH Legislative Special Grants and OMH Statewide Contracts – July - June (OMH Only) - Use County Code 64 Non-New York State Counties All Non-New York State Counties – Use County Code 80 New York State Subject: Appendix D – General CFR Rejection Section: 37.0 Page: 37.1 Consolidated Fiscal Criteria Reporting and Claiming Manual Reporting Period: January 1, 2013 to December 31, 2013 Issued: 11/13 Listed below are reasons why a Consolidated Fiscal Report (CFR) may be rejected. Reasons for rejection include but are not limited to the following: 1. Units of Service were not reported in accordance to the CFR Manual. It is critical that the units of service delivered during the reporting period are captured, counted and reported correctly. 2. All required programs were not reported. 3. A separate CFR was submitted for each State Agency instead of submitting a single consolidated CFR. 4. Schedule CFR-i was not signed and dated by the Executive Director. 5. Schedule CFRii/iiA, if required, was not signed and dated by an independent certified public accountant. 6. Schedule CFR-ii/iiA was altered to an unacceptable format. 7. The letter submitted by your independent accountant in lieu of CFR-ii/iiA differed significantly from the wording on Schedule CFR-ii/iiA. 8. A review was performed by your independent accountant when an audit was required. 9. The left-hand portion of Schedule CFR-iii (for service providers receiving Aid to Localities funding only) was not signed by the voluntary local service provider director or, if county-operated, the LGU’s chief fiscal officer. 10. Areas of non-compliance addressed on desk reviews of prior period CFRs were not addressed by the service provider on their current CFR submission. 11. The program codes, program code indexes and/or site codes were incorrect. 12. When reporting periods coincide, total expenses and revenues reported on the service provider’s audited and certified financial statements differed materially from the total expenses and revenues reported on the CFR and the service provider did not submit a reconciliation of the differences. 13. All required schedules were not completed for all funding CFR State Agencies. 14. Required financial statements were not submitted. 15. The CFR submitted was not prepared using approved CFRs software. 16. The CFR was not transmitted electronically via the Internet. 17. The Document Control Number (DCN) of the Internet CFR submission did not match the DCN that appeared on the certification schedules CFR-i, CFR-ii/CFR-iiA and CFR-iii. 18. The wrong type of CFR submission was submitted (for example, an Abbreviated CFR was submitted instead of a Full CFR) 19. Expenses and revenue were not reported in accordance with the CFR Manual.