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Consolidated Financial Report

Provider agencies contracted for delivery of 24-hour substitute care services, intact family care services, or child welfare services shall submit an annual Consolidated Financial Report (CFR).

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.

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

The department is providing a reminder of annual statistical reporting requirements on the “Schedule of Service Units” within the Consolidated Financial Report (CFR).

  • As part of the annual financial and statistical reporting requirements, contracted providers of 24‐hour substitute care services delivered on behalf of department youth must provide information identifying the days of care delivered for all clients regardless of funding source, and, if applicable, the license (infrequently, the program) capacity of the program.
  • This information is annually reported on the “Schedule of Service Units” of the Consolidated Financial Report (CFR) – an Illinois statewide financial and statistical reporting form. The financial and statistical information is generally reported by DCFS contract. However, contracts may be combined for these reporting purposes if the contracted rates are identical.
  • Out‐of‐state provider agencies serving fewer than five DCFS youth are exempted from department CFR reporting requirements.

Reporting days of care (includes certain absent days defined below)

  • A sum of the days of care provided to all youth (DCFS and all other placing agencies/private funders) when the youth is:
    • In the living arrangement, or
    • Days when any child who is absent from his/her living arrangement due to:
      •  Hospitalization for psychiatric or medical reasons.
      • Runaway.
      • Placement in a county‐operated detention center.
      • Or admission to an inpatient alcohol or other drug abuse treatment program licensed by the Illinois Department of Human Services.
      • And, when during those absent days, one or more service to or on behalf of the child are provided and the provision of service is documented in the child’s treatment record.
  • The days of care (and certain absent days) should be reported in the column captioned “Client Units Delivered/Provided” on the Schedule of Service Units of the CFR.
  • Do NOT report DCFS contracted capacity (guaranteed) days.

Reporting days the program operated

  • Report the number of calendar days the program operated.
  • For reporting purposes here, count holidays and weekends as working days.
  • Usually 365 days (366 days if a leap year).

Reporting the beginning and ending license (or infrequently, program) capacity

  • Report the licensed capacity at the beginning of the reporting period (or beginning date of the program if after the beginning date of the reporting period) and at the end of the reporting period (or end of the program if before the ending date of the program).
  • If a change has occurred in the capacity, the date of the change should be reported.
  • Infrequently, the department will approve a rate setting program capacity that is less than the license capacity. If a program capacity that is less than the license capacity has been approved, report the program capacity here instead of the license capacity.

Schedule of service Units (24‐hour substitute care programs)

  • Program Description: Short description of the program (e.g. Residential/Young children.
  • Service Unit Type: Always "days."
  • Client Units of Enrollment: Not used.
  • Client Units Delivered/Provided: Days in placement and certain absent days.        
  • Days Program Operated: Calendar days the program operated during the reporting period.              
  • Beginning License Capacity: License, or approved program capacity at the beginning of the reporting period. Generally, independent living programs will not have a reporting capacity.              
  • Ending License Capacity: License, or approved program capacity at the end of the reporting period. Generally, independent living programs will not have a reporting capacity.
  • Date of Change: Date change in the license capacity or approved program capacity.

For questions, help or corrections, contact Justin Carlin at Justin.W.Carlin@illinois.gov or 217‐558‐5386.

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