UFR Reporting Guidance for Child Care Contractors With EEC Infant/Toddler Contracts
As a reminder, effective July 1, 2014, the Massachusetts Department of Early Education and Care (EEC) unblended the Infant/Toddler contract rates. In recent guidance issued by the EEC, the previously combined programs must now be reported separately on the Uniform Financial Report (UFR). For example, child care contractors who receive EEC funding and have a fiscal year-end of December 31st should file a combined infant/toddler UFR program for the first six months of the year, and then file separate infant and toddler UFR programs for the last six months of the year.
The following is guidance on UFR program reporting for EEC funded contractors from the Operational Service Division’s UFR Preparation Manual.
Reporting by Program
Each child care provider/System that has a responsibility to file a UFR must complete a Schedule B for each of its programs. A program is defined in 808 CMR 1.02 as the “delivery of one or more discrete services in an organized and coordinated fashion in order to achieve contract objectives.”
Center-Based Programs and Schools
For purposes of filing a UFR, each center-based provider or school must prepare and file a Schedule B for each age group that the center/school serves through either a contract or a voucher agreement.
Family Child Care Systems
If a System has a center-based program and a family child care program, they must file separate
Schedule B’s for each age group they serve at their center-based program and a separate
Schedule B for the children served by their affiliated family child care providers (all age groups served will be combined for the family child care program).
Any administrative add-on revenue the System receives for supporting its affiliated family child care providers must also be included in the System’s Schedule B for its family child care program.
If you have any questions or need additional information, please contact your AAF Partner, or Dave Kelleher, CPA, CGMA at 774.512.4042, DKelleher@nullaafcpa.com