Consolidated Fiscal Reporting System (CFRS) Overview
The Consolidated Fiscal Reporting System (CFRS) consists of the following three (3) components:
- Year-end cost reporting
- State aid budgeting
- State aid claiming
Year-End Cost Reporting
The Consolidated Fiscal Report (CFR) is the year-end cost report required for submission by most service providers operating OASAS certified and/or funded substance use disorder and/or problem gambling programs. Required CFRs are submitted on an annual basis. There are two (2) main fiscal reporting periods: January - December and July - June.
State Aid Budgeting
The Consolidated Budget Report (CBR) is the primary document used in the state aid budgeting process. Required CBRs are submitted on an annual basis. As with the CFR, there are two (2) main fiscal reporting periods: January - December and July - June. For more information on the CBR, please see the Consolidated Budget and Claiming Manual.
State Aid Claiming
There are two (2) primary state aid claim submissions: mid-year/quarterly claims and year-end final claims. The Consolidated Quarterly Report (CQR-1) is the primary document used for mid-year/quarterly claims. Aid to Localities/Direct Contract Summary (DMH-2) schedule of the year-end CFR. Mid-year/quarterly claims and year-end final claims are submitted on the same fiscal reporting period covered by the approved budget. For more information on claim submissions visit the Consolidated Budget and Claiming Manual.
The Consolidated Fiscal Reporting section of the OASAS website addresses OASAS year-end cost reporting.