Directions for UFR filers due to COVID-19
In response to recent inquiries, OSD is not automatically issuing extensions for providers to submit their Uniform Financial Report due to COVID-19. Extensions must be processed through the UFR eFile system, https://ufr.osd.state.ma.us/.
A properly completed Uniform Financial Statements and Independent Auditor’s Report or exemption documentation must be uploaded to the UFR eFiling application on or before the 15th day of the fifth month after the close of the Contractor organization’s fiscal year. Additional information may be found here.
A written request for an extension must be uploaded into the UFR eFiling System prior to the original due date. An extension request must exhibit credible cause beyond the control of the Contractor, such as serious illness of key financial staff, breach of contract by the independent auditor, or a natural disaster. If the COVID19 pandemic has substantially impacted your organization’s operations, then you should describe this impact in your extension request.
Colleges, Universities, and Hospitals that are subject to the provisions of OMB Circular A-133 must submit via the UFR eFiling application, a properly completed Uniform Financial Statements and Independent Auditor’s Report, or exemption documentation on or before nine months after the end of the Contractor’s Fiscal Year.
The UFR eFile system allows human and social service contractors to file their annual financial statements via the Internet. It also provides these statements to the general public at no charge. Subscribers may access these financial information in a variety of additional ways for a nominal fee such as;
- Publishes annual federal reports
- Maintains database for reporting the submission of the UFRs
- Assists users in applying the Division’s policies and procedures, regulations and reporting requirements.
- Conducts UFR prescreening and desk reviews
- Provides notifications to contractors, CPAs and purchasing departments of contractor’s failure to file the UFRs or to meet the minimum filing requirements
- Parses UFR excel template into the UFR database
- Issues monthly reports to EOHHS on Corrective Action Plans(CAPs)
- Provides technical support to contractors, independent auditors and state agencies
Compliance, Reporting and Auditing for Human and Social Services
Click on the links below to obtain resource materials associated with the filing of the UFR. Please note that certain documents, e.g., those containing signatures, must be scanned into a document imaging format prior to uploading them to the UFR eFile system.
As you upload UFR materials, the system will timeout in 20 minutes if no activity has occurred. Therefore, we suggest you have all the documents prepared and ready to upload prior to starting the submission.
Reminder: Please update your contact information via the "Edit Profile" link in the upper right corner of the webpage after you have signed in. OSD uses this information to contact you for UFR purposes and to inform you about your eligibility to make purchases using Statewide Contracts.
Manuals and Regulations:
- General Audit and Compliance Requirements - Note: This high-level summary provides a general overview of the audit requirements and policies (detailed in the manuals below). It is intended for departments, contractors, and other interested parties.
- Notice of Revised FY2019 UFR Audit and Preparation Manual
- UFR Audit and Preparation Manual for FY2019
- UFR Auditor's Compliance Supplements for 2019
- Fair Information Practices Act (FIPA) notification
- 808 CMR 1.00, Compliance, Reporting and Auditing for Human and Social Services
- 801 CMR 21.00, Procurement of Commodities and Services, including Human and Social Services
- FY2019 Excel UFR Template - Up to 40 Programs
- FY2019 Excel UFR Template - Up to 120 Programs (more than 40 programs) Note: Please do not add worksheets to the template. Altering the template will prevent you from submitting your filing to OSD.
- Supplier Diversity Program (SDP) Form for Purchase of Services (POS)
- Corrective Action Plan Template
- Contractor User Guide
- CPA User Guide
- Public User Guide
- UFR Material for Prior Years
- How to Request a Profile
- How to File a UFR
- How to Re-file/Piecemeal a UFR
- Internal Revenue Service - for help with the Attorney General's PC Form/IRS 990
- Office for Management and Budget - for help with OMB Circular A-133