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Springfield IL 62701-1498
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  Cost and Budget Reporting  



[ Purpose | [ Summary of Changes for 2013 year end reporting | Reporting Requirements | Certified Independent Audit Report Package | Instructions for the Auditor/Sample Opinion | Consolidated Financial Report (CFR) | Instructions to Completing the CFR | Non-Compliance | Forms | Links | Contacts ]

  Purpose  


Welcome to the DCFS Financial Reporting web page. Here you will find important information regarding the year-end financial reporting requirements including information on who is required to do an audit, consolidated financial report (CFR), instructions and forms.

All year-end financial reports are due 180 days after a providers fiscal year end. The Department will notify providers in the fall (after the June 30 fiscal year end) of reports due.

The provider agency shall submit two (2) copies of all required reports within 180 days of the end of the provider agency’s fiscal year to:

Office of Planning and Budget Development
Department of Children and Family Services
Mail Station 440
406 East Monroe Street
Springfield, Illinois 62701-1498


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  Summary of Changes for 2013 year end reporting  



The following has been added to the CFR instructions to clarify the columns on the revenue schedule.
  • Account Title – Please note that Fees & Purchase of Service revenues and Grant revenues must be reported separately for each major funding source identified on the form. The differences between “Fees & Purchase of Service”, “Grant Revenues”, “Contributions & Other”, “Investment Income” and “Net Assets Released from Restriction” are discussed further below
  • Agency Total – The agency total column reports the total funding for the agency. The amounts listed here must agree with the total funding identified in the certified independent audit report. All funding, regardless of source, must be reported in this column.
  • All Other Not Allocated – This column will contain the difference between the “Agency Total” column and the sum of the program columns.
  • Program Columns – The revenues reported for each program required to be separately reported.
The audit checklist has been replaced with a Checklist and Interrogatory for Financial and Statistical Reporting. The new checklist brings into one document the significant year-end reporting requirements. The checklist can be completed by staff in your agency. However, questions now asked within the checklist may necessitate consultation with your independent auditors. Your agency’s leadership is also now asked to attest to the accuracy of the statements made in completing the checklist. It is not expected the changes will increase the cost of the independent audit.

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  Reporting Requirements  


A provider is required to report in the following instances:
  • A certified independent financial audit is required when the provider agency accrues revenue of more than $150,000 from the Department during the State fiscal year. Financial audits must be performed in accordance with Government Auditing Standards. If your agency is required to provide a certified independent financial audit, the Checklist and Interrogatory for Financial and Statistical Reporting must be completed and enclosed with the annual audit and cost reporting submission documents. The checklist should be completed by private agency staff.
  • If a certified independent financial audit is required AND your agency’s State of Illinois, DCFS Contract meets the requirements of Exhibit C; a Consolidated Financial Report (CFR) is due. The Consolidated Financial Report (CFR) must be bound within the certified independent audit report. The independent auditor shall provide an opinion expressing the accuracy of the Cost and Revenue schedules of the Consolidated Financial Report (CFR) in relation to the audited financial statements.
  • If a certified independent financial audit is NOT required, but your agency is required to submit a CFR; the CFR is not required to be opined by the independent auditor.
  • All governmental and not-for-profit organizations must also consider federal reporting requirements and federal audit guidelines. If the total of all sub recipient federal funds expended by your Agency during the Agency’s fiscal year exceeds $500,000, the audit must be completed in accordance with the guidance specified in the Office of Management and Budget (OMB) Circular A-133 Audits of States, Local Government, and Non-Profit Organizations and be submitted to the Department. The Department will notify your agency of sub-recipient dollars received from DCFS.
  • Please note that your agency shall adhere to any additional reporting requirements stated in the contract program plan.


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  Certified Independent Audit Report Package  


Please use and include the Checklist and Interrogatory for Financial and Statistical Reporting to ensure all requirements are met and that the following items are included in the Independent audit package and/or A133 audit submitted.
  • Audit Engagement Letter & Peer Review
  • Management Letter
  • Auditor Communication
  • Independent Auditor’s Report & Consolidated Financial Statements
    • Opinion
    • Statement of Financial Position
    • Statement of Activities with changes in net assets
    • Statement of Functional Expenses for each individual contracted program
    • Statement of Cash Flows
    • Notes to the Financial Statements
    • Report on Compliance and Internal Controls in accordance with Government Auditing Standards
  • OMB A-133 Audit if Required including the Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations [SF-SAC]
  • Consolidated Financial Report (CFR) if required
  • Licensed Child Welfare Agency Management Self Reporting Form (only if licensed by the Department)
  • Illinois Attorney General From 990 (Not required for for-profits, and some categories of non-profits)
  • Checklist and Interrogatory for Financial and Statistical Reporting


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  Instructions for the Auditor/Sample Opinion  


The independent certified public accountant may elect to add a paragraph to the opinion on the basic financial statements. Or, the independent certified public accountant may issue a separate report on the supplementary information. In either case, an opinion must be expressed on the Cost and Revenue schedules of the CFR. An example of an acceptable opinion follows:
  • Our audit was performed for the purpose of forming an opinion on the basic financial statements of XYZ, taken as a whole. The accompanying supplemental information is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.
The manner and extent to which the independent certified public accountant performs particular procedures to support their opinion on the CFR are determined by the independent certified public accountant using his or her professional judgment, but those procedures must include at least the following:
  • Obtaining DCFS Rules (89 Illinois Administrative Code Sections 356, 357, 360 and 434). Available at http://www.state.il.us/dcfs/policy/index.shtml. Obtaining DCFS instructions for preparing the CFR Schedule of Program Costs and Revenue and comparing the classifications used therein to those allowed by the instructions.
  • Agreeing the total expense amounts detailed in the CFR Schedule of Program Costs to the provider’s GAAP based financial statements.
  • Agreeing the total revenue amounts detailed in the CFR Schedule of Program Revenue to the provider’s GAAP based financial statements and to the program that the revenue was received for.
  • Reviewing the methodology used to allocate costs among programs for reasonableness ensuring that the methodology was consistently followed. Agreeing allocated amounts to the general ledger and applicable payroll records.
  • Read 89 Illinois Administrative Code 356.60  (Disallowable Costs and Reduced Reimbursement) and the CFR instructions to ensure that those costs are included on Line 47 of the CFR and a detailed list of those costs are included either in a separate attachment or through the use of the on-line CFR.
  • Mathematically checking all footings and cross footings on the CFR Schedule of Program Costs and Revenues.


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  Consolidated Financial Report (CFR)  


Provider agencies contracted for delivery of 24-hour substitute care services(1), Medicaid Agency Counseling and Intact Family Services programs shall submit two (2) copies of an annual Consolidated Financial Report (CFR).

(1)24-hour Substitute Care Services include:
  • Childcare Institution Programs
  • Shelter Care Programs
  • Group Homes Programs
  • Independent Living And Transitional Living Programs
  • Community Integrated Living Arrangements Programs
  • Agency Foster Care Programs
A Consolidated Financial Report (CFR) is also due for the contract types listed below (identified by the 3 letter contract descriptor code found on the first page of the boiler plate in upper right hand corner) when a provider accrues revenue exceeding $150,000 from the Department during the State Fiscal Year.

ADP Adoption ILO Independent Living Option
AFC Adolescent Foster Care INO Institution Out Of State
APS Adopt. Preserv. Service LAN Local Area Network
AVA Advocate Agency MAC Medicaid Agency Counseling
CAR Treat/Res Child Abuse MAD Medicaid Adoption
CAS Child Advocacy Support MCG Medicaid Group Home
CAY CAYIT MCI Medicaid Institution
CCI Child Care Institution MCT Medicaid Treatment Foster Care
COR Court Ordered Home Study MGF Medicaid Group Home Fee For Service
CPM Child Pers/Phy Maint MIO Medicaid Inst Out State
CSA Counseling Agency MLC Medicaid Ind Living Comprehensive
CSC Counseling Central Office MPA Medicaid Post Adopt
CSI Counseling Intact Family MSL Medicaid Supervised Independent Living
CST Counseling Toxicology NOR Norman Cash Assistance
DRS Differential Response PCC Performance Contract Traditional
EFS Extended Family Service PCD Performance Foster Care Downstate
FCA Agency Foster Home PCS Performance Cook - Small
FCE Foster Care Exempt PPT Pregnant & Parenting Teen
FCI Foster Care Initiative PRH Provider Agency Relative Home
FCN Foster Care - Nonstandard Rate SOC System Of Care
FCS Foster Care Sibling TLP Transitional Living Program
FIC Foster Care - Intake Closed TLS Transitional Living Systems
FPS Family Preservation TYP Transitional Youth Program
FTF Family To Family VIT Visitation
GH Group Home YES Youth Emergency Shelter
HAB Agency Family Habilitation YIC Youth In Crisis
IFS Intact Family Services


The final list to be distributed after June 30, 2013 may contain additional new codes.

Most generally excluded from reporting on the CFR are governmental entities, individuals, contractual employees, electronic data processing services, and out of state providers serving 5 or fewer DCFS youth.

If a certified independent financial audit is NOT required, but your agency is required to submit a CFR, the CFR is not required to be audited.

If you are required to submit the CFR to more than one State Agency (Illinois Department of Human Services (DHS), Children and Family Services (DCFS) and the State Board of Education/Illinois Purchase Care Review Board (ISBE/IPCRB)), you must start all the CFR schedules (except Report of Service Units) with the “Total Agency” columns, taken from the audited financial statements, then break out into columns, all programs that all entities require you to report in detail. In this way, only one set of CFR schedules needs to be completed, with copies submitted to all the entities requiring submittal.

All seven (7) schedules of the Consolidated Financial Report must be completed.
  1. Agency Information Page
  2. Program Names Schedule
  3. Costs Schedule
  4. Revenues Schedule
  5. Service Units Schedule
  6. Personnel Schedule
  7. Contractual Schedule


A web application is used to electronically collect Consolidated Financial Report (CFR) data from provider agencies. Submission of your CFR through this new web application sends the data to each applicable Illinois state agency. The provider agency must still submit a paper copy of the CFR upon which an In Relation To Opinion has been issued.

The website address for the web-based CFR is: https://sec1.isbe.net/cfr. To set up a new account go to: https://sec1.isbe.net/cfr/adminsetup.aspx.

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  Instructions to Completing the CFR  


Instructions to Completing the CFR

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  Non-Compliance  


Audit and cost reports are necessary to evaluate the costs for similar provider services during the same time period. Unless the Department determines that circumstances do not warrant the following action, noncompliance with the fiscal reporting requirements included in this Part and the cost reporting requirements in accordance with 89 Ill. Adm. Code 356.40 (Cost Information Requirements of Providers) will result in:
  1. withholding of rate increases; or
  2. non-renewal or termination of the purchase of service contract; or
  3. withholding of current contract payments in full or in part for services provided (the MRO rate and billing expectations will not be changed and foster parent rates will not be reduced). Such withholding of payments will occur 60 days after the provider has received written notice from the Director of the Department of his/her designee.


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  Forms  


Checklist and Interrogatory for Financial and Statistical Reporting
Extension Request
Waiver Request
Licensed Child Welfare Agency Management Self Reporting Form
Additional Reporting Guidelines for Residential Performance Contracts and Medicaid Contracts

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  Links  


DCFS Rules (89 Illinois Administrative Code)
Illinois State Board of Education CFR Application
Illinois State Board of Education CFR Set up New Account
Medicaid Rule 132.25
DHS Mental Health Rule 119

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  Contacts  


Questions regarding DCFS Financial Reporting should be directed to the Office of Planning and Budget at DCFS.FinancialReports@illinois.gov.

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