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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 chemical dependence or gambling programs. Required CFRs are submitted on an annual basis. There are two (2) main fiscal reporting periods: January - December calendar and July - June fiscal.

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 calendar and July - June fiscal. For more information on the CBR, please see the Consolidated Budget and Claiming Manual.External Link

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.External Link

The Consolidated Fiscal Reporting section of the OASAS website will deal primarily with OASAS year-end cost reporting.