FAQ's for the DHS Provider Year-End Financial Reporting

Common Questions Regarding: What are the DHS Year End Financial Reporting Requirements?

Q:  Who has to submit a CFR?

A:  All Providers who have been identified as required to complete the CFR on the IDHS Reporting Checklist must complete a CFR.  Those Providers who are identified to complete the CYEFR (Consolidated Year-End Financial Report) in GATA who have the CFR on their IDHS Reporting Checklist have to complete both a CYEFR for GATA and the CFR for the CRV.

Q: Are fee for service contracts exempt from having to complete a Year End Consolidated Financial Report (CFR)?

A: No. Fee for service contracts are not exempt from completing a Year End Consolidated Financial Report (CFR).

Q: How does a Provider know whether to complete the Grant Close Out Report (formerly the Grant Report, or the Grant Allow Cost Summary and the Unallowable Cost Report), the Consolidated Financial Report, or the Consolidated Year-End Financial Report?

A: Review your DHS Reporting Checklist, which is sent to Providers via UPS in May, to determine if you need to complete the Grant Close Out Report and/or a Consolidated Financial Report and/or a Consolidated Year-End Financial Report. If you still have questions, or need a replacement Checklist, please send an email to DHS.OCA.FinancialReporting@Illinois.gov for further assistance, with your Provider Name and FEIN included in your email.  Or you may call the Office of Contract Administration at 217-524-0398.

Q: If Providers are subject to submitting a Grant Close Out Report then do they still need to complete the Consolidated Financial Report or the Consolidated Year-End Financial Report?

A: Yes, if a provider is subject to submitting a Grant Close Out Report, then they will still need to complete the Consolidated Financial Report, or the Consolidated Year-End Financial Report, if identified to do so. These are separate reporting requirements.

Q: Can we receive the IDHS Financial Reporting Checklist from the web page and if not, how can we get a copy?

A: For extra copies of your IDHS Financial Reporting Checklist or any other personalized documents please send an email to: DHS.OCA.FinancialReporting@Illinois.gov. Please include your Provider Name and FEIN in your request.

Q: If I am a provider that is not subject to the Single Audit, does the financial statement audit have to be completed in accordance with Generally Accepted Government Auditing Standards?

A: If you have GATA reporting, you will complete the audit as determined by GATA and as outlined in your Uniform Grant Agreement, Section 15. If you are a Provider exempt from GATA, you will need to complete the audit as outlined in your IDHS Reporting Checklist. If you are a DDD Provider who has an audit listed on their Reporting Checklist and who also has GATA reporting Requirements, you need to follow the instructions found in the FY19 Memorandum to Division of Developmental Disabilities (DDD) Providers (docx).

Q: What is the DUNS number?

A: As outlined in Section 3.1 of your Uniform Grant Agreement, "DUNS Number" means a unique nine digit identification number provided by Dun & Bradstreet for each physical location of Grantee's organization. Assignment of a DUNS Number is mandatory for all organizations seeking an Award from the state of Illinois.  If you have further questions or need additional assistance, please contact the Office of Contract Administration at 217-524-0398.

Q: Where can providers go to determine what the State has on file for our Year End Dates?

A: The Fiscal Year-End Date (FYE) that IDHS has on file for a Provider is found on both the DHS Reporting Checklist and the pre-populated Provider Demographic Information form. For first time reporters, IDHS assumes your fiscal year ends on June 30. If this is incorrect, please write in your year-end date on the Provider Demographic page and post to the Central Repository Vault (CRV) as part of your end-of-year reporting or, if making a correction during the year, by sending the Demographic form via email to DHS.OCA.FinancialReporting@illinois.gov. If you are updating your FYE and have never received a Demographic form, a copy can be found here (pdf). Once we review your form, the reporting database will be updated to reflect the change in FYE. Note: A change in the Fiscal Year-End Date will change the reporting due date.

Common Questions Regarding: How and Where Does a Provider Post their IDHS Financial Reporting Requirements?

Q: Where can a Provider gain access or reset passwords to the Central Repository Vault (CRV) or the Community Service Agreement (CSA) Tracking System?

A:  You will need a functioning External Illinois.gov ID and password. If you do not have an External Illinois.gov ID, you can obtain one at the following web link: Create Illinois.gov Account.

Please note: Choose General Public (Not employed by the State of Illinois) [EXTERNAL] even if you are a State of Illinois employee. Your CSA registration will not be validated if you choose Other Employees [SPS].

If you do not have a State of Illinois driver's license, please email your request to DHS.DHSOCA@illinois.gov with the following information: Name, Company, Address, Phone No., DUNS No., FEIN, and email address.

You will need also need to register for the CRV and/or CSA Tracking System.  In order to register for CRV or CSA Tracking System access, you will need an Invitation Key Code. For an Invitation Key Code for CSA, send an email to DHS.DHSOCA@Illinois.gov. For an Invitation Key Code for CRV, send an email to DHS.CRV.Support@Illinois.gov. The Invitation Key Codes can be used for multiple registrations.

To Reset Your Password or Account online, click here to Reset Your Password/Unlock Your Account.

To Reset Your Password or Account by Phone, please call the Illinois Department of Innovation and Technology Service Desk [217-524-DoIT (3648) or 312-814-DoIT (3648)]. After the voice prompts, press 1 for software assistance and then press 1 for password reset. You need your External Illinois.gov ID reset (not CSA or CRV password).

Q: If items are incorrect on the Provider Demographic Information form, can we just cross out the items and fill in the correct information or do we need to download a blank form from the website and fill out an entire new one?

A: If items are incorrect on the Provider Demographic Information form, there is no need to fill out a new form. Please make necessary changes directly on the form and submit to the Central Repository Vault (CRV) as part of your end-of-year reporting or, if making a correction during the year, by sending the Demographic form via email to DHS.OCA.FinancialReporting@illinois.gov. DHS's reporting database will be updated once we have reviewed your submitted form. If you need a copy of a blank Demographic Form, a copy can be found here (pdf).

Q: How is the Grant Close Out Report (formerly the Grant Report with Grant Allowable Cost Summary and Unallowable Cost Report) submitted? Is it just uploaded to Central Repository Vault (CRV) or is it entered somewhere like the Consolidated Financial Report (CFR)?

A: The Grant Close Out Report is an FY19 replacement for the old two-page Grant Report form used through FY18 Reporting. Once completed, it needs to be uploaded to the Central Repository Vault. Please use the naming convention outlined in the Required Year End Reporting Submission Guidelines (pdf) when loading the Grant Close Out Report to the CRV. Select Grant Report as the type of document from the drop down menu in the Central Repository Vault (CRV). The Grant Close Out Report is still named the same in the CRV and uses the same document type as the Grant Report in prior years.

Q: Can more than one person register for access to the CRV from an agency?

A: Yes, more than one person can register for access to the Central Repository Vault (CRV). It is highly recommended that Providers have more than one person registered for both the CRV and the CSA.

Q: I am unfamiliar with the Community Service Agreement (CSA) Tracking System. The Administrator of the program enters the budget information and the Business Office enters the Year End CFR. Should we use the same login information to see the same information?

A: Each user should have their own External ID and CSA registration. This will provide you with an audit trail of who has completed the work.

Q: What if I cannot complete the CFR by the required due date?

A: If you are unable to meet the deadline and need more time to complete it, please use the Extension/Modification/Waiver Form (pdf). If you still have trouble, please contact the Office of Contract Administration at 217-524-0398 for further assistance or send an email with your agency name and FEIN to: DHS.OCA.FinancialReporting@illinois.gov. This applies to DHS specific reporting requirements and is not guaranteed to be granted. Each request is reviewed on a Provider specific basis. Note: IDHS is not able to grant extensions on GATA reporting requirements (the CYEFR and audit) using the Extension/Modification/Waiver Form (pdf).

Q: We have a program listed as required for the Consolidated Financial Report (CFR) that was active during the previous fiscal year but not during the current fiscal year.  Should we ask for a waiver?

A: Yes. Please use the Extension/Modification/Waiver Form (pdf) to modify the inaccurate program. Remember, the Consolidated Financial Report should be prepared on your entity's fiscal year basis.

Q: We don't have a Program 30U but it is listed on our required reporting list for the Consolidated Financial Report (CFR). Should we use the extension/waiver/modification form to report this?

A: Yes, please use the Extension/Modification/Waiver Form (pdf) to request a waiver of reporting that program code.

Common Questions Regarding Inputting the Consolidated Financial Report (CFR) into the Community Service Agreement Tracking System (CSA).

Q: Can we enter required information for the Year End CFR into an Excel format and then upload it to the CSA System?

A: Currently, Excel versions cannot be loaded or downloaded from the CSA Tracking System.

We have a Blank Excel template of the Consolidated Financial Report on the DHS website for your use in compiling the data. Once compiled, you will still need to enter the information into the CSA Tracking System, which will auto-load the CFR to the CRV as "Year End Actuals". If you are unable to use the CSA to complete the CFR, you can load a .pdf version of the Excel Template to the CRV. This is done by printing the spreadsheet, scanning the printed document and loading it to the CRV, or by saving the spreadsheet as a single .pdf document and loading that to the CRV.

Q: Where is the CFR Year-End Actuals template located?

A: The CFR Year-End Actual template is located in the CSA Tracking System Provider web portal. Please click the Actual Tab once you are in the CSA Tracking System and follow the steps outlined in the user manual. Make sure to hit the "Submit" button when you are done or the CSA will not auto-load the CFR to the CFR. It will remain in "I" status in the CSA (for In-progress) if you do not complete the submission process.

Q: How do we handle a situation where our Agency year-end actuals is significantly different than our Agency budget originally entered in the CSA system? Are we able to update a forecast budget that will coincide more with the actuals on the CFR?

A: With the advent of GATA and other requirements, there is a limit to how much money can be moved from a line item in you budget without doing a formal amendment to your contract. You should check with IDHS Program Personnel with whom you deal with for contract creation/monitoring and voucher processing for clarification of whether an amendment is required. Your CFR should not differ significantly from the most recently created GATA Budget associated with your contract.

Q: When entering our fiscal year end information into the CFR, should I also enter the program expenses and revenues for the same period of time? If so, then that will include two grant periods. Should we then enter two grant contract numbers?

A: Yes, please enter both contract numbers in the Program Description field when entering Program. The CFR is based upon your entity's fiscal year end information, not State Fiscal Year Grant periods.

Q: SUPR Providers have been directed to enter unduplicated clients in the Service Units Schedule on the CFR. What selection should we make in the drop down?

A: Please select days and enter the unduplicated client count on line one of the service unit schedules.

Q: Do you complete the CFR before or after the audit is complete?

A: Please discuss this issue with your auditor for their preference. The CFR can be saved, printed and modified multiple times if changes need to be made throughout your audit process. However, the Provider is responsible for the CFR and should at least have a draft version of the CFR prior to the beginning of the audit. (Note for the CYEFR in the GATA Grantee Portal: You should complete the CYEFR prior to the beginning of your audit so that State agencies can review and approve your CYEFR prior to the audit.)

Q: Even if my organization's fiscal year begins on January 1, does the Year End CFR reporting need to be done according to the State's fiscal year? What about the CYEFR?

A: Both the CFR (loaded to the CRV) and the CYEFR (completed in the GATA Grantee Portal) are based upon the Provider's fiscal year - not the State's fiscal year.

Q: Do we need to complete actuals for our agency fundraising program in the CFR?

A: You do not need to report on your fundraising program's costs separately. However, the total amount on line 44 of the CFR should agree to your agency's total operations. Those programs not funded by the State of Illinois Health and Human Service Agency programs will automatically calculate in the "other not allocated" column for you.

Q: Are Providers going to be reimbursed for the cost of an audit? Can we expense the additional audit cost to the grant?

A: The cost of an audit is an allowable expense either as part of your indirect costs or as a direct program cost.

Q: If a Provider is a corporation or a partnership, is the Provider required to submit both the IRS tax return and the Illinois tax return?

A: Yes, both the IRS and the Illinois tax returns are required. If a Provider has a religious exemption to the completion of the Illinois tax return (IL AG-990), that should be loaded into the CRV with Document Type "Form ILAG990".

Q: Do the auditors need to be a registered CSA user?

A: No. The auditors do not have to be a registered CSA user. The Provider is ultimately responsible for the completion of the CFR in the CSA, so the Provider must be registered. IF a Provider wishes to allow the auditors access to the Provider's CSA account so the auditor can view what the Provider has created, that is permissible. However, the auditor should not be the one completing the CFR and then be the person rendering an opinion on the CFR they created.

Q: Have the schedule formats changed in the CFR from the last time we completed a CFR?

A: Very little has changed in the CFR Format.

Q: Is entering the Year End CFR the same as entering the GATA Budget in the CSA system - only with actual after the year end?

A: The GATA Budget is used for projecting future cost and is now a part of the contract. The CFR is used for reporting Provider actual costs. The navigation tools and templates are virtually identical with the exception of one major factor. The GATA Budget must be reported on the State of Illinois' fiscal year to be in agreement with the Uniform Grant Agreement while the CFR is completed on the entity's FYE (Fiscal Year-End Date) to be in agreement with the entity's financial statements.

Q: For the CFR, do we list only DHS programs and the rest is "not allocated"? The GATA budget originally done included funding sources from other state and federal agencies.  Should it be the same?

A: DHS requires the Provider to list the funding received from the State of Illinois Health and Human Service Agencies. That is funding from the Department of Human Services (DHS), the Department of Public Health (DPH), the Department of Children and Family Services (DCFS), the Department of Healthcare and Family Services (DHFS) and the Department of Aging (DOA).

Q: What does "non-allocated" mean?

A: "Non-Allocated" refers to that data that is the difference between your entity's totals and those programs represented on the CFR. This column is automatically calculated for you when doing the CFR in the CSA System.

Q: If you submit then unsubmit then resubmit a Year End CFR in the CSA System, are there 2 reports posted to the CRV? How do you know which is the correct one in the CRV?

A: The submissions from CSA are date and time stamped in the CRV. The latest dated submission will be the one reviewed.

Q: If we need our auditor to complete the CFR, are we required to get our auditors to provide another opinion on the CFR once we have uploaded the audited financials?

A: An auditor should not be creating/completing a CFR and then be the same person rendering an opinion on that CFR. The Provider should at least create a draft of the CFR for the auditor to review. If the auditor finds issues with the CFR, the Provider can make changes and then submit an amended CFR to the auditor for review. In this way, the auditor is not the one creating the CFR, but is the one reviewing it and then providing an opinion on the CFR as amended.

Q: Who do I call to get a copy of my Financial Year End Reporting Requirements that were mailed in May?

A:  Please call the Office of Contract Administration at 217-524-0398 or send an email with to DHS.OCA.FinancialReporting@Illinois.gov, be sure to include your Provider Name and FEIN in the email. 

Q: If I am not certain how to fill out the Service Units Schedule of the CFR, what should I do?

A: Please refer to your contract number and Division Point of Contact associated with that contract for further clarification.

Q: Are DHS contract funds considered Federal or State funds?

A: This should be identified on your agreement exhibits. If you still have questions, please send an e-mail with your Provider Name and FEIN to DHS.OCA.FinancialReporting@Illinois.gov and we can send you an Audit Confirmation which lists all your payments and the type of funding. You may also call 217-524-0398 to request this information. Note: The State of Illinois lapse period for processing a fiscal year's payments normally runs through August 31. If you wish to see a finalized federal funds report for a State of Illinois Fiscal year, that report will not be available until approximately one month after the lapse period has ended.

Q: What is the difference between the CSA tracking system and the ISBE-CFR site: https://sec1.isbe.net/CFR/ ?

A: Prior to fiscal year 2014, certain DHS divisions were already reporting data to the https://sec1.isbe.net/CFR/ address (the ISBE CFR Portal). IDHS Agreements that are required to submit a Year-End CFR should enter those into the CSA System. If you have already submitted the CFR to the https://sec1.isbe.net/CFR/ address, please make sure to manually upload a copy to the CRV. (NOTE: Documents required to be loaded to the CRV but loaded to another site, such at the GATA Grantee Portal, the ISBE CFR Portal, or the wrong CRV page will be considered as not turned into IDHS.)

Who Do I Contact If I Still Have Questions?

DHS will continue to post frequently asked questions along with the appropriate answer, so please feel free to visit our website. If you have a specific question or would like to provide a comment, suggestion or other feedback, you can send that information to DHS.OCA.FinancialReporting@Illinois.gov or by calling the Office of Contract Administration at 217-524-0398.