DOH Activates 2023 ACF Financial Report

(Dec. 10, 2024) The Department of Health (DOH) has issued a Dear Administrator Letter (DAL) and Enclosures announcing the activation of the 2023 Adult Care Facility (ACF) Annual Financial Report on the Health Commerce System (HCS). The ACF Annual Financial Report must be submitted via the HCS for all ACFs whose current operator has been in operation for six months or more during calendar year 2023, as well as ACFs that underwent a change of operator between related ACFs during calendar year 2023. The DAL also outlines that:

the ACF Certified Public Accountant (CPA) Certification must be completed by all ACFs with 26 beds or more.
the Certification of Operation statement must be completed by all ACFs using the DOH-5780 available here.

We want to ensure that members note an important exception that may save some members the cost of securing the Opinion of Independent Accountant Statement, given the conditions are met. The ACF Financial Report Companion Guide states:

Organizations that file RHCF-4 or financial reports with the Office of Charities Registration must submit the annual financial report via the Health Commerce System For organizations that file RHCF-4 or financial reports with the Office of Charities Registration, they may submit a certified copy to acffinrpt@health.ny.gov in lieu of the Opinion of Independent Certified Public Accountant Statement. However, if the information in the submitted certified copy does not match the information in the submitted ACF Annual Financial Report, an Opinion of Independent Accountant Statement must be submitted.

The deadline for submission of the 2023 ACF Annual Financial Report and the relevant certifications is:

For ACFs using a calendar year (Jan. 1^st – Dec. 31^st) as their fiscal year, the due date is May 31, 2025.
Per 18 NY Codes, Rules, and Regulations (NYCRR) §487.10(e), ACFs using a fiscal year period that differs from a calendar year are required to file their report by the 15^th day of the sixth calendar month following the close of their fiscal year. If this falls before May 31, 2025, then the due date is May 31, 2025.

Only individuals assigned the facility’s roles as Financial Data Reporter and Financial Submitter may enter financial data for this report; however, only the Financial Submitter can submit the data.

Any questions can be directed to DOH at acffinrpt@health.ny.gov.

Below are links to all relevant documents issued by DOH:

Contact: Diane Darbyshire, ddarbyshire@leadingageny.org, 518-867-8828