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MassHealth Issues One-Time Payments to Behavioral Health Care Providers

Please be aware that MassHealth has authorized its MassHealth Reinvestment Payment 2016, a distribution of managed care savings to Massachusetts behavioral health care providers.  These payments are from managed care savings that the State has authorized to be disbursed to providers under contract with a Medicaid Managed Care Organization in CY 2014. MassHealth has requested that Beacon Health Options (Beacon) administer these funds and apportion them among providers on behalf... continue reading

Form SF-SAC Submission for Single Audits Deadline Extended

The U.S. Office of Management and Budget (OMB) created, but has yet to issue its new data collection form (Form SF-SAC) applicable to single audits performed under Uniform Guidance (UG).  Nonprofits whose audits were performed under the Uniform Guidance are unable to submit the Form SF-SAC and their reporting package to the Federal Audit Clearinghouse (FAC) at this time.  In response to the delay, the OMB has determined that any... continue reading

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... continue reading

Are Raises the Same as Bonuses?

OSD Regulations on Salaries, Raises and Bonuses for Nonprofits Who File the UFR The Massachusetts Operational Services Division (OSD), as the responsible oversight entity for health and human services organizations who hold contracts with the Commonwealth, maintains compliance requirements specific to employee compensation. These requirements include specific parameters related to incentivizing employees with salaries, raises and bonuses. Bonuses – In accordance with OSD regulations, bonuses are considered employee morale, health... continue reading

2014 Uniform Financial Reporting Requirements

On August 28th, AAF held a UFR Update webinar for more than 80 registered viewers. Our presenter, Robin Kelley, CPA, provided the participants with an update of the impact of Chapter 257 on the UFR and the new reporting requirements as well as discussion of risk areas and surplus revenue retention management. If you missed the webinar, here is a summary of the new reporting requirements in the 2014 UFR preparation manual:... continue reading

2014 UFR Update

Good news to share!   The 2014 UFR Preparation Manual was released yesterday and, after much consideration, the Commonwealth of MA, Executive Office of Health and Human Services (EOHHS) decided to allow providers to combine programs that have the same program code this year and not require you to separate non Chapter 257 funded costs from Chapter 257 funded costs.  You may combine all contracts and report them in one... continue reading

Are You Ready for the 2014 UFR?

Chapter 257 of the Acts of 2008 placed the authority for determining human and social service reimbursement rates with the Executive Office of Health and Human Services (EOHHS). The Uniform Financial Report (UFR) is a key source for the financial data used in this analysis. In 2013, the UFR Preparation Manual instructions listed the activity codes (MMARS codes) that are associated with Chapter 257 and required that they not be... continue reading