UFR Reporting Guidance for Child Care Contractors With EEC Infant/Toddler Contracts
Posted on
As a reminder, effective July 1, 2014, the Massachusetts Department of Early Education and Care (EEC) unblended the Infant/Toddler contract rates. In recent guidance issued by the EEC, the previously combined programs must now be reported separately on the Uniform Financial Report (UFR). For example, child care contractors who receive EEC funding and have a fiscal year-end of December 31st should file a combined infant/toddler UFR program for the first six months of the year, and then file separate infant and toddler UFR programs for the last six months of the year.
The following is guidance on UFR program reporting for EEC funded contractors from the Operational Service Division’s UFR Preparation Manual. Reporting by Program
Each child care provider/System that has a responsibility to file a UFR must complete a Schedule B for each of its programs. A program is defined in 808 CMR 1.02 as the “delivery of one or more discrete services in an organized and coordinated fashion in order to achieve contract objectives.” Center-Based Programs and Schools
For purposes of filing a UFR, each center-based provider or school must prepare and file a Schedule B for each age group that the center/school serves through either a contract or a voucher agreement. Family Child Care Systems
If a System has a center-based program and a family child care program, they must file separate
Schedule B’s for each age group they serve at their center-based program and a separate
Schedule B for the children served by their affiliated family child care providers (all age groups served will be combined for the family child care program).
Any administrative add-on revenue the System receives for supporting its affiliated family child care providers must also be included in the System’s Schedule B for its family child care program.
If you have any questions or need additional information, please contact your AAF Partner, or Dave Kelleher, CPA, CGMA at 774.512.4042, DKelleher@nullaafcpa.com
Dave provides audit, tax, and business advisory solutions to nonprofit organizations including independent and charter schools, early education and care (EEC) agencies, multi-service human and social services providers, and community development corporations. He helps nonprofit organizations navigate complex regulatory requirements including multi-state filings, related party transactions, and executive compensation disclosures in various federal and state tax filings. He also advises on state-specific filing requirements, such as the Massachusetts Uniform Financial Report (UFR), and funding source …
0
We use cookies to ensure we give you the best experience on our website. By continuing your visit, you consent to the use of these cookies. See our:
Functional cookies
Always active
The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network.
Preferences
The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.
Statistics
The technical storage or access that is used exclusively for statistical purposes.The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.
Marketing
The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.
