ARR Process & Submission

Transcription

1 ARR Process & Submission Tips and Guidelines March 1, 2016 Rose Tremblay, Financial Analyst SE LHIN

2 What is the ARR (Annual Reconciliation Report) An Excel based reporting tool designed specifically for health service provider year-end reporting Provides the Ministry with information on your agency s annual financial performance Actual expenditures and services are reconciled with Ministry funding for accountability purposes Reconciled with your audited financial statements for completeness and accuracy Enables the Ministry to identify unspent funds to be recovered 2

3 Getting Started on the ARR ARR report template is similar in format to last year s template The ARR User Guide prepared for will be very helpful as a How-to-Complete refresh User Guide is available on the Health Data Branch Web Portal at Access to this website requires pre-registration if you haven t already done so. The ARR User Guide for is currently in DRAFT and will be available on the Health Data Branch Web Portal in the near future. 3

4 What s for More columns added! Sessional Fees reporting there is no separate TPBE for SF Clearer guidance to selection of TPBE and Funding Initiative 4

5 Getting Started on the ARR Create the ARR template file in SRI and download this file to your local drive before starting to complete your report For valuable information, please read the first tab in the ARR template Instructions-Please Read 5

6 Getting Started on the ARR The ARR and the Q4 SRI are not linked, but your Q4 SRI report must be completed before you start the ARR report Have a copy of your Q4 SRI handy to facilitate data input to the ARR template Work your way through the tabs/worksheets in the ARR template in sequential order, starting with the Data Input-ID tab The ID worksheet must provide a contact name should there be questions about the information submitted 6

7 Completing the ARR Data Input LHIN Programs, Ministry Managed Programs (MMP), and other MMP are reported on one ARR template, but on separate Data Input Tabs LHIN Programs, Ministry Managed Programs (MMP), and other MMP are reported on one ARR template, but on separate Data Input Tabs Green tabs Report tabs are Purple in colour, and will automatically calculate and populate related fields once the data input has been completed 7

8 Completing the ARR Data Input Clear cells in the Data Input worksheets require manual data input where applicable Cells with a blue, light blue, green, or orange colour do not permit data entry. These coloured cells calculate values based on the inputs in the other cells Warning, please do not insert, edit, or delete any tab, row, or column in the ARR template. 8

9 Completing the ARR TPBEs The Data Input worksheets must be completed by TPBE (Transfer Payment Business Entity) TPBEs being reported by your agency are selected from dropdown menus along the top of the Data Input worksheet For example, if your agency has a LHIN funded CSS program and Attendant Outreach, you must select a LHIN-CSS TPBE and a AO TPBE along the top of the Data Input-LHIN worksheet. Your agency will have two data input columns to complete NOTE: There is no selection for SF Sessional Fees in the dropdown menu. Please use CMHP and record Sessional Fees on lines 24 and 39 accordingly. 9

10 Completing the ARR Funding Initiative If your agency receives separate funding for the following initiatives, the revenues and expenses must be reported separately from the overall funding allocation for CCAC QBP, CCAC Health Links, PSW Wage Enhancement Retro, PSW Wage Enhancement CHC Health Links, CHC- Uninsured Fund, CHC Physician Fund, CHC Physiotherapy Episode of Care, CHC Diabetes Education Program (LHIN) CSS Diabetes Education Program (LHIN), CSS Health Links, PSW Wage Enhancement Retro, PSW Wage Enhancement

11 Completing the ARR Funding Reporting In order for your ARR report to accurately calculate the recovery amount (if any), the LHIN funding and expenses need to be reported on the correct lines in Table B Use your payment notices to ensure all LHIN funding is reported by the appropriate TPBE The total funding reported on line 7 of your ARR (Total LHIN/ MOHLTC funding as per cash flow) should match your fiscal allocation amount on your payment notice Funding from other sources should be reported on lines 8 through 12 All funding reported in this section of Table B is Fund Type 2 funding. The total funding on line 14 will be used for settlement purposes 11

12 Completing the ARR Funding Reporting 12

13 Completing the ARR Funding Reporting 13

14 Completing the ARR Funding Reporting The various types of funding your agency received need to be reported on the applicable ARR lines in Table B as they will be reconciled separately Funding (operating) LHIN Line 1 Funding LHINs One Time Line 3 Sessional Fee Funding LHIN Line 5 Ministry Managed Funding MMP ARRFIN3 LHIN One Time funding is reported on Line 3. Use the Comments column to provide additional helpful information, such as breakdown of multiple one time funding projects When reporting LHIN One Time funding, the applicable onetime expenses need to be reported in either Table C-1 or C-2. More information to follow on a later slide 14

15 Completing the ARR Funding Reporting Your ARR submission reconciles Sessional Fees funded by the LHIN and are reported in a separate TBPE on line 5 Sessional Fee Supplements are settled through another area in the Ministry and are not part of this reconciliation Applicable Sessional Fee expenses are reported in this same TBPE in Table B on both lines 24 and 39. (enter as a minus on line 39) Unspent Sessional Fee funding will be shown on its own as Sessional Fee Recovery on line 43 of Table B If you report Sessional Fee expenses, you must complete the number of sessions delivered on line

16 Completing the ARR Funding Reporting 16

17 Completing the ARR Expenses Reporting The applicable program expenses should be entered on lines 19 through 32 The expenses should be taken from your Q4 SRI report, so have a copy handy The depreciation/amortization and capitalized purchases will automatically be deducted on lines 34 and 35 respectively The total expenses reported on line 38 will be used for settlement purposes 17

18 Completing the ARR Expenses Reporting If your agency has reported One Time funding on Line 3, your One Time expenses need to be reported in the applicable tables: Table C-1 Report capitalized purchases made from one time funding Table C-2 Report operating expenses paid from one time funding (the most commonly used table) Table D-1 Report one time capitalized purchases made with operating funding Table D-2 Report one time non-capitalized expenditures > $5,000 made with operating Expenses reported in Table C-2 also need to be included in lines 19 to 32 on Table B 18

19 Please Note: Completing the ARR One Time Expenses You must obtain written approval from the LHIN / Ministry prior to making unbudgeted capital purchases or incurring non-capitalized expenses greater than $5,000 And as a reminder: It is important that LHIN approval be sought in advance for any transfer, reallocation, or other expenditure not originally budgeted. Reallocations in excess of $5,000 without LHIN approval of the change will result in recoveries of funds 19

20 Completing the ARR Other Data Input Ministry Managed Programs (MMP) and other MMP Data Input tabs/worksheets are completed in a similar fashion should your agency have MMP and other MMP revenues and expenses. If not, these tabs can be ignored Complete the Data Input FT1(Fund Type 1) and FT3 (Fund Type 3) tab/worksheet if applicable to your agency 20

21 Completing the ARR Review, Review, Review When data input has been completed in all relevant Data Input worksheets, take a moment to review your entries to ensure all fields have been completed as necessary, and any calculated Settlement Recoveries are correct and match your Q4 SRI report. Similarly, the purple coloured Report tabs calculate and populate your ARR reports once the data input is complete. Take a moment to review the Report worksheets for accuracy and completeness Careful review at this stage in your submission will make the remaining steps of your ARR much smoother. 21

22 Reconciliation to Audited Financial Statements Agencies must ensure the ARR submission reconciles with the Audited Financial Statements; both Revenues and Expenses Total Revenues and Total Expenses for all Fund Types (Report - Total Agency ARRFin1 - Table G) must match your audited financial statements 22

23 Auditor s Report Please note the following when submitting your Auditor s Report: The wording of the Auditor s Report should not be altered The Auditor s Report can be copied to your Auditor s letterhead The Auditor s Report needs to be addressed to the Ministry of Health and Long-Term Care The Auditor s Report needs to be signed by your Auditor and submission is a mandatory step in the ARR process Print reports from the Purple tabs and select at the top left of the screen 23

24 Your ARR Submission Your ARR submission is both an online (SRI) and a paper copy submission; the deadline for both is June 30, 2016 Your ARR package must be uploaded to SRI included Auditor Report and Audited Financial Statements For technical assistance, please call or contact sri@ontario.ca A paper copy of your ARR package with all ARR forms duly signed, Audited Financial Statements, and signed Auditor s Report must be submitted to the Ministry and the LHIN: Financial Reports-Community South East LHIN Financial Management Branch 71 Adam Street Ministry of Health & Long-Term Care Belleville, ON 5700 Yonge Street, 12 th Floor K8N 5K3 Toronto, ON M2M 4K5 Attention: Anne Hagerman 24

25 Your ARR Submission Please contact the Ministry - Financial Management Branch with any questions regarding the completion of your ARR Assistance: Contact Information Type of Inquiry For all SRI technical support including password reset Completion of the ARR including policy inquiries Contact Information (800) or SRI@ontario.ca Ministry s Financial Management Branch (Please refer to the table below) Financial Management Branch Contact Program Name FMB Representative Mental Health & Addiction Susana Maldonado Susana.Maldonado@ontario.ca Sam Wang Sam.H.Wang@ontario.ca CCAC, Community Services & CHC Kelvin Wong Kelvin.Wong2@ontario.ca Marie Marchese Marie.Marchese@ontario.ca 25

26 Some handy links! Resetting password, submission issue, complaints TB Submission/OHFS issue Funding Confirmation for year-end purpose Request for change of HSP information including bank account Resubmission of duplicate ARR 26

27 Your Agency s Treatment of Year End Unspent Funds Unspent funds identified at year-end cannot be carried over or deferred from one fiscal year to the next Unspent funds in one TPBE cannot be used to offset a deficit in another TPBE; TBPEs are reconciled separately In the Ministry Settlement process, unspent funds will be recovered by the Ministry in a subsequent fiscal year by reducing cash flow to your agency in that subsequent fiscal year Please do not show the recovery as a reduction in your current year funding. Prior year unspent funds are not an expense in the current year 27

28 Your Agency s Treatment of Year End Unspent Funds Correct treatment of unspent funds is to establish a liability on your Balance Sheet for the amount to be returned as of March 31, and set aside the necessary cash in a Due to LHIN/MOH account When the recovery is completed by the Ministry, the liability is then reversed and the cash previously set aside is utilized to offset the recovery made Unspent funds recoveries will be shown on your payment notice as a Prior Year Recovery (PRYR) 28

29 What comes next - Year End Settlements Year End Settlements are prepared by the Ministry based on the results of the Ministry s reconciliation of your ARR submission (timeframe may be 6 to 18 months) Ministry Settlement Reports require a signature sign-off from the Director, HSP Funding & Allocation, Larry Hofmeister before any identified recoveries are processed in the payment system If your agency has unspent funds identified for recovery, Larry may contact your agency to verify and confirm the recovery before sign off Discussions may occur between your agency, Larry, and the Ministry if omissions/errors have been made on your ARR and subsequent re-submission of amended ARRs have been allowed 29

30 Questions? ARR-gh!!! 30