Oposición polar entre las experiencias de vértigo y las de éxtasis

10. Gross Revenues

Full CFR Filers: For each State Agency, the sum of all entries on Schedule CFR-1, line 95.

Abbreviated CFR Filers: For each State Agency, the sum of all entries on Schedule DMH-1, line 31.

11. GAAP Adjustments To Revenues

Full CFR Filers: For each State Agency, the sum of all entries on Schedule CFR-1, line 99.

Abbreviated CFR Filers: For each State Agency, the sum of all entries on Schedule DMH-1, line 35.

12. Net GAAP Revenues

Full CFR Filers: For each State Agency, the result of line 10 minus line 11. Columns 2 through 6 equal the sum of all entries on Schedule CFR-1, line 100.

Abbreviated CFR Filers: For each State Agency, the result of line 10 minus line 11. This line for Columns 2, 3, 4, and 6 equals the sum of all entries on Schedule DMH-1, line 36.

Reconciliation of Revenues and Expenses

(This is a supplemental schedule in the CFR software.) Reconciliation of Expenses

a. “Total Agency Expenses from Financial Statements”: Total expenses as reported in the Statement of Activities in the audited and certified Financial Statements.

b. “Additions:” Expenses included in the CFR-2 that were not included in the Statement of Activities in the audited and certified Financial Statements.

c. “Subtractions:” Expenses included in the Statement of Activities in the audited and certified Financial Statements that were not included in the CFR-2.

d. “Total adjustments:” Net of the “Additions” and “Subtractions.”

e. “Adjusted Financial Statement Expenses”: Sum of “Total Agency Expenses from Financial Statements” and

“Total adjustments.” This amount should reconcile to “Total CFR Expenses.”

f. “CFR-2, Column 1, Line 9”: This line populates automatically using CFR-2 data.

g. “CFR-2, Column 1, Line 8”: This line populates automatically using CFR-2 data.

h. “CFR-3, Line 41”: This line populates automatically using CFR-3 data.

i. “Total CFR Expenses”: Sum of “CFR-2, Column 1, Line 9”, “CFR-2, Column 1, Line 8” and “CFR-3, Line 41”.

This amount should reconcile to “Adjusted Financial Statement Expenses.”

j. “Difference”: The difference between “Adjusted Financial Statement Expenses” and “Total CFR Expenses.”

The difference should be $0.

Reconciliation of Revenues

k. “Total Agency Revenues from Financial Statements”: Total revenues as reported in the Statement of Activities in the audited and certified Financial Statements.

l. “Additions:” Revenues included in the CFR-2 that were not included in the Statement of Activities in the audited and certified Financial Statements.

m. “Subtractions:” Revenues included in the Statement of Activities in the audited and certified Financial Statements that were not included in the CFR-2.

n. “Total adjustments:” Net of “Additions” and “Subtractions.”

o. “Adjusted Financial Statement Revenues”: Sum of “Total Agency Revenues from Financial Statements” and

“Total adjustments.” This amount should reconcile to “Total Agency Revenues from CFR-2, Column 1, Line 12.”

p. “Total Agency Revenues from CFR-2, Column 1, Line 12”: This line populates automatically using CFR-2 data.

q. “Difference”: The difference between “Adjusted Financial Statement Revenues” and “Total Agency Revenues from CFR-2, Column 1, Line 12.” The difference should be $0.

The following common reconciling items may be reported as additions/subtractions in the Reconciliation Schedule.

Additional items may be reported as “Other” as needed, with further description provided.

Elimination of Intercompany Expenses and Revenues.

Depreciation Differences: Differing allowable depreciation methods have been reported in the CFR and Statement of Activities expense in the audited and certified Financial Statements.

Fundraising – Net vs. Gross: Fundraising revenues and expenses have been reported “net” in the audited and certified Financial Statements and “gross” in the CFR.

Other: Report any other item differences between the audited and certified Financial Statements and the CFR that are not reported as Adjustments/Non-Allowable Costs on CFR-1 or CFR-3. A description should be added with any items reported here.

Rounding: Any remaining difference between expenses reported on the audited and certified Financial Statements and the CFR should be reported on this line.

The CFR-3 schedule IS required for submission with Full CFRs.

The CFR-3 schedule IS NOT required for submission with Abbreviated, Article 28 Abbreviated or Mini-Abbreviated CFRs.

Note: An agency administration worksheet is available in the NYS CFRS software for Abbreviated and Mini-Abbreviated CFRs. Please refer to Appendix T for more information.

This schedule is used to report and allocate the administrative costs that are not directly related to specific programs/sites (See Appendix I), but are attributable to the overall operation of the agency. These include:

• Costs for the overall direction of the organization (service provider);

• Costs for general record-keeping, budget and fiscal management; agency-wide audit;

• Costs for governing board activities;

• Costs for public relations (excluding fundraising and special events);

• Costs for parent agency expenditures.

Agency administrative costs do not include fundraising costs, special events costs, costs of management services provided to another entity through an ongoing contract and Local Governmental Unit (LGU) Administration.

Fundraising, special events and management services contract costs and their related revenues are reported on Schedule CFR-2 in Column 7, “Other Programs”. For county operated service providers, LGU Administration costs are reported as a shared program using Program Code 0890 on the applicable Schedules CFR-1 through CFR-6 and DMH-1 (Refer to Appendix K).

Upon calculating total agency administrative costs, agency administrative costs must be allocated to each applicable program. In order to ensure equity of distribution and to provide uniformity in allocation, the DMH and SED require the ratio value (R/V) method of allocation to be used on the core CFR schedules (CFR-1 through CFR-6) and Schedule DMH-1. The ratio value method uses operating costs as the basis for allocating agency administration costs. The total of the expenses as reported on line 42 of Schedule CFR-3 must be allocated to OASAS, OMH, OPWDD, SED, Shared Programs and Other Programs based upon the ratio of the service provider's agency administration costs to the service provider's total operating costs. Operating costs include personal services, leave accruals, fringe benefits and OTPS. Operating costs do not include equipment, property, and/or raw materials.

In addition, expenses of certain programs are not included as operating costs and therefore, are exempt from an allocation of agency administration at the agency-wide level (on CFR-3, lines 43 through 47) and/or within each State Agency (CFR-3, lines 60 through 64). The programs that are exempt from agency administration allocation are identified in the instructions for lines 43 through 64 of this schedule.

Report expenses on the appropriate expense lines. If there is no applicable line, report the expense on the “Other”

lines. If any “Other” line items are completed (lines 17, 24 and 36), detail any individual item greater than $1,000. The detail for the “Other” line items must be entered directly into the CFRS Software. The entry on this line is constructed through the use of a worksheet in CFRS software. Items to be included on this line must be entered with the clarifying detail in the worksheet. Items with a cost in excess of $1,000 must be listed in the worksheet separately by description and amount. Items costing less than $1,000 each may be aggregated and listed as “All Items < $1,000 Each” with the corresponding combined total amount. There are some predefined entries available. When the worksheet is saved, the total is transferred onto this line. Please refer to the Online HELP feature in the CFRS software for more information on worksheets. This Online HELP feature is available from any CFRS screen.

NYS CFRS Software Note

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Header Section

Agency Name: The name of the organization (service provider).

Agency Code: The five-digit code assigned to the organization (service provider).

School Code (SED Only): The twelve-digit code assigned to your organization (service provider).

Personal Services

1. Total Personal Services: The total amount paid from Schedule CFR-4 for agency administration (Position Title Codes 600 - 699).

2. Vacation Leave Accruals: The amount of change between the leave accruals posted at the end of the prior cost reporting period and the end of the current reporting period. An amount only needs to be reported if a vacation accrual adjustment is made by the service provider at year end. This must correspond directly to the salaries reported on line 1 of this schedule.

Fringe Benefits

Note: Service providers may use actual fringe benefits or a fringe benefit percentage.

3. Mandated Fringe Benefits: The costs of all employer contributions mandated by Federal, State or local laws for agency administration staff salaries reported on line 1 of this schedule (i.e., Social Security, Workers Compensation/Unemployment Insurance and New York State Disability).

4. Non-Mandated Fringe Benefits: The costs of all fringe benefits not mandated by Federal, State or local laws for agency administration staff salaries reported on line 1 of this schedule.

Examples include: sick leave accruals (vested and funded); employer contributions of health insurance, dental insurance, major medical, combined insurance plan (single premium that includes health, dental, and/or major medical) and/or life insurance; and pension and/or retirement plan costs.

Where cash is an option of the cafeteria plan, that cash is reported as salary, not fringe. Please note the employee contribution in a deferred compensation program should be reported as salary rather than a fringe benefit.

5. Total Fringe Benefits: The sum of lines 3 and 4.