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Certify your Adult Residence Annual Report

Over the past few months, many of our clients have received inquiries from the New York State Department of Health (DOH) inquiring as to the status of the certification of the Not-for-Profit Adult Home/Residents for Adults Annual Financial Report (ACF). There are certain criteria when an auditor must certify the ACF. As this has become a focus point of the DOH, we wanted to remind facilities of these specific criteria.

All ACF reports must be accompanied by an opinion signed by an independent auditor if the facility is certified for at least ten beds. However, there are two exceptions to this rule, which are as follows:

  • If an organization files a cost report (RHCF-4) with the DOH as a multi-level facility, they may satisfy the reporting requirement by submitting a certified copy of the RHCF-4 along with the ACF. As the financial report utilizes information from the RHCF-4, the accountant’s opinion is not required.
  • If an organization files financial reports with the Charities Bureau, they satisfy the reporting requirement by submitting a certified copy of the financial reports along with the ACF, if the ACF is prepared from information utilized in the filing. If it is not, then the accountant’s opinion is still required.

If you have any questions on whether you have met one of the above exceptions or have general reporting questions related to the ACF, please feel free to email or call us and we would be happy to help!

Janine Mangione is a partner based out of our Rochester, NY office.

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.