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Audit & CPA Certification Now Required for Enriched Housing Programs

By Chelsea Murray, on February 24th, 2022

Beginning in fiscal year 2020, all New York State Adult Care Facilities (including Enriched Housing Programs (EHPs)) certified for 26 beds or more, must submit an Opinion of Independent Certified Public Accountant Statement accompanied with the 2020 ACF Annual Financial Report. All types (listed below) of Adult Care Facilities (ACFs) have historically been required to complete and submit the ACF Annual Financial Report via the Health Commerce System along with a Certification of Operation Statement. This change, beginning in fiscal year 2020, will impact Enriched Housing Programs that will now be required, like the rest of the ACFs, to complete an Opinion of Independent Certified Public Accountant Statement. The deadline for submission of the 2020 ACF Annual Financial Report and the relevant certifications is May 15, 2022.

What does this new requirement mean for EHPs? In order for your accountant to complete the Opinion of Independent Certified Public Accountant Statement for the 2020 ACF Annual Financial Report, an audit of the facility’s 2020 financial statements is mandatory. This has the potential to be a significant change and cost for an Enriched Housing Program if they have not historically had an audit of their financial statements in the past.

The ACF Annual Financial Report and Operator & CPA certifications must be submitted for all new ACFs and for ACFs having undergone a change of operator status within the preceding 6 months. If the ACF Annual Financial Report is not filed or deemed acceptable, it may result in enforcement action and assessment of civil penalties as outlined in Social Services Law 461-e(4)(a), and 18 NYCRR 487.10(e).

Adult Care Facility Types

  • Adult Home (AH)
  • Assisted Living Program (ALP)
  • Assisted Living Residence (ALR)
  • Enhanced Assisted Living Residence (EALR)
  • Enriched Housing Program (EHP)
  • Special Needs Assisted Living Residence (SNALR)

If you have any questions or need assistance in preparing the 2020 ACF Cost Report, please feel free to contact Chelsea Murray.

This material has been prepared for general, informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. Should you require any such advice, please contact us directly. The information contained herein does not create, and your review or use of the information does not constitute, an accountant-client relationship.

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Written By

Chelsea Murray March 21
Chelsea Murray
Executive Vice President

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