2016 – 2017
ARR Process & Submission
Tips and Guidelines
June 6, 2017
Rose Tremblay, Senior Consultant Contracts
Community Sector
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Getting Started on the ARR
•
2016-17 ARR report template is similar in format to last year’s
template
•
The ARR User Guide prepared for 2016-17 will be very helpful
as a how-to-complete refresh.
•
User Guide is available on the Health Data Branch Web Portal
at www.hsimi.on.ca . Access to this website requires preregistration if you haven’t already done so.
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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 and save it to the same
folder with your CAT Q4 for easy reference.
For valuable information, please read the first tab in the ARR template
“Instructions-Please Read”
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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 – Green tabs
•
Report tabs are Purple in colour, and will automatically
calculate and populate related fields once the data input has
been completed
Rose Tremblay, Senior Consultant Contracts
Community Sector
6
Completing the ARR – Data Input
•
Clear cells in the Data Input worksheets require manual data
input where applicable
•
Cells with a blue, grey, 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.
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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.
Rose Tremblay, Senior Consultant Contracts
Community Sector
8
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 2016-17.
•
CCAC – QBP, CCAC – Health Links, PSW Wage Enhancement,
Self Management, and Complex Diabetes Care
•
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the PSW Funding Initiative
•
Funding for the PSW Wage Enhancement Initiative (PSW) will
be reconciled separately
•
HSPs are required to report the aggregated PSW funding and
expenditures separately in the ARR
•
Settlement of PSW funding for 2016-17 will be determined
based on total PSW funding provided over the last three years
minus eligible expenses incurred in 2016-17 as set out in the
Directive Addenda
•
2016-17 PSW funding includes all annualized PSW funding
provided in Year 1 (2014-15) and Year 2 (2015-16),
subsequently rolled over to Year 3 (2016-17); and all new PSW
funding approved and provided in Year 3
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the PSW Funding Initiative
•
For settlement purposes, HSPs are permitted to use 2016-17
funding surplus from their general operating funds to offset
deficits related to the PSW initiative.
•
Note: other funding initiatives cannot be used to offset PSW
wage enhancement initiative deficits.
•
HSPs will not be permitted to use the surplus funding from the
PSW initiative to offset other non-PSW related
deficits/pressures.
•
Please refer to specific details regarding this initiative outlined
in the ARR user guide (page 21)
Rose Tremblay, Senior Consultant Contracts
Community Sector
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the ARR – Funding Reporting
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the ARR – Funding Reporting
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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
Funding – LHINs One Time
Sessional Fee Funding – LHIN
Ministry Managed Funding
Line 1
Line 3
Line 5
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
15
Completing the ARR – Funding Reporting
•
Your ARR submission reconciles Sessional Fees funded by the
LHIN and are reported in a separate TBPE (CMHP1) 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 111
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the ARR – Funding Reporting
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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 for
settlement purposes
•
The total expenses reported on line 38 will be used for
settlement purposes
Rose Tremblay, Senior Consultant Contracts
Community Sector
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 base operating funding
 Table D-2  Report one time non-capitalized expenditures
> $5,000 made with base operating funding
•
Expenses reported in Table C-2 also need to be included in
lines 19 to 32 on Table B
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the ARR – Expenses Reporting
•
 Table C-1  Report capitalized purchases made from one
time funding by TPBE
 Table C-2  Report operating expenses paid from one time
funding (the most commonly used table) by TPBE
Expenses reported in Table C-2 also need to be included in
lines 19 to 32 on Table B
Rose Tremblay, Senior Consultant Contracts
Community Sector
20
Completing the ARR – Expenses Reporting
 Table D-1  Report one time capitalized purchases made
with base operating funding by TPBE
 Table D-2  Report one time non-capitalized expenditures
> $5,000 made with base operating funding by TPBE
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Completing the ARR – One Time Expenses
•
Please Note:
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
22
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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 report 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.
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Note to Auditors
•
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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Auditor’s Report
•
Prior to the commencement of an audit, it is suggested that
Auditors be provided with copies of:
• Community Financial Policy
• Chapters 3 and 4 of OHRS (found on Health Data
Branch portal www.hsimi.on.ca)
• Funding approval letters that may provide details and
specifications or restrictions to funding i.e. PSW initiative
• SAA agreement and amending funding letters
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Certification by Provider
•
This form (purple tab) can be printed and must be signed by
2 signing officers of your organization i.e. Board Chair and
Senior Director.
•
Please have 2 copies with signatures for both ministry and
LHIN submissions.
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Your ARR Submission
•
Your ARR submission is both an online (SRI) and a paper copy
submission; the deadline for both is June 30, 2017
•
Your ARR package must be uploaded to SRI including Auditor
Report and Audited Financial Statements
 For technical assistance, please call 1-800-495-9986 or contact
[email protected]
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Hard copy ARR Submission
For CSS, CHC and CCAC funded programs:
•
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
Financial Management Branch
Ministry of Health & Long-Term Care
5700 Yonge Street, 12th Floor
Toronto, ON M2M 4K5
South East LHIN
71 Adam Street
Belleville, ON
K8N 5K3
Attention: Anne Hagerman
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Hard copy ARR Submission
For CMHA funded programs:
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:
South East LHIN
71 Adam Street
Belleville, ON K8N 5K3
Attn: Anne Hagerman
Financial Reports – Community Mental Health & Addictions
Financial Management Branch
Ministry of Health and Long-Term Care
5700 Yonge Street, 12th Floor
Toronto, ON M2M4K5
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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
Contact Information
(800) 495-9986 or [email protected]
Completion of the ARR including policy
inquiries
Ministry’s Financial Management Branch
(Please refer to the table below)
Financial Management Branch Contact
Program Name
Mental Health & Addiction
CCAC, Community Services & CHC
FMB Representative
Susana Maldonado
Sam Wang
Kelvin Wong
Marie Marchese
E-mail
[email protected]
[email protected]
[email protected]
[email protected]
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Some handy links !
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[email protected]
Resetting password, submission issue, complaints
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[email protected]
TB Submission/OHFS issue
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[email protected]
Funding Confirmation for year-end purpose
•
[email protected]
Request for change of HSP information including bank
account
•
[email protected]
Resubmission of duplicate ARR
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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)
Rose Tremblay, Senior Consultant Contracts
Community Sector
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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 LHIN before any identified recoveries are processed in the
payment system
•
Discussions may occur between your agency, the LHIN, and
the ministry if omissions/errors have been made on your ARR
and subsequent re-submission of amended ARRs have been
allowed
Rose Tremblay, Senior Consultant Contracts
Community Sector
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Questions ?
ARR-gh!!!
Rose Tremblay, Senior Consultant Contracts
Community Sector
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