Performance and Accountability Report
Fiscal Year 2002

Required Supplementary Information

U.S. Department of Health and Human Services
Combining Statement of Budgetary Resources
For the Fiscal Year Ended September 30, 2002
(in millions)

CMS

Medicare HI Medicare SMI Medicaid OPDIV Budgetary Accounts OPDIV Combined Totals

Budgetary Resources:

1. Budget Authority

$178,744

$105,679

$147,111

$195,124

$626,658

2. Unobligated Balances

-

-

110

4,550

4,660

3. Spending Authority from Offsetting Collections

-

-

2

7,101

7,103

4. Recoveries of prior year obligations

-

-

4,198

3,425

7,623

5. Temporarily not available pursuant to Public Law

(31,543)

3,512

-

(2,879)

(30,910)

6. Permanently not available (-)

-

-

(760)

(3,337)

(4,097)

7. Total Budgetary Resources

$147,201

$109,191

$150,661

$203,984

$611,037

Status of Budgetary Resources:

8. Obligations Incurred

$147,201

$109,191

$150,661

$195,542

$602,595

9. Unobligated Balances - Available

-

-

-

5,842

5,842

10. Unobligated Balances - Not Available

-

-

-

2,600

2,600

11. Total Status of Budgetary Resources

$147,201

$109,191

$150,661

$203,984

$611,037

Relationship of Obligations to Outlays:

12. Obligated Balance, Net � Beginning of Period

$818

$556

$5,332

$65,488

$72,194

13. Obligated Balance Transferred, Net (+/-)

-

-

-

-

-

14. Obligated Balance, Net � End of Period

968

922

5,049

69,441

76,380

15. Outlays

147,051

108,825

146,744

181,063

583,683

16. Less: Offsetting receipts

1,524

24,427

-

14

25,965

17. Net Outlays

$145,527

$84,398

$146,744

$181,049

$557,718

"Other OPDIV Budgetary Accounts" includes the budgetary accounts of the eleven HHS OPDIVs other than CMS, as well as the remaining budgetary accounts not reported by CMS under Medicare and Medicaid. Information on each of the major budgetary accounts for individual OPDIVs can be found in each OPDIV's own annual report.

Summary of Other OPDIV Budgetary Accounts

Budgetary Resources

Status of Budgetary Resources

Net Outlays

ACF

$47,341

$47,341

$45,671

AoA

1,206

1,206

1,106

AHRQ

343

343

(67)

CDC

5,726

5,726

4,402

CMS

103,004

103,004

95,049

FDA

1,753

1,753

1,125

HRSA

7,081

7,081

5,735

IHS

4,096

4,096

2,817

NIH

25,517

25,517

20,456

OS

3,788

3,788

1,578

PSC

807

807

296

SAMHSA

3,322

3,322

2,881

$203,984

$203,984

$181,049

33

U.S. Department of Health and Human Services
Condensed Balance Sheet
Franchise and Intra-Governmental Support Revolving Funds
As of September 30, 2002
(in millions)

HHS Service and Supply Fund

NIH Service and Supply Fund

Combined Totals

Assets

Fund Balance with Treasury

$ 41

$ 195

$ 236

Accounts Receivable, Net

116

13

129

Property, Plant and Equip, Net

12

69

81

Other Assets

16

17

Total Assets

$ 185

$ 294

$ 479

Liabilities

Accounts Payable

$ 45

$ 55

$ 100

Accounts Payable

$ 45

$ 55

$ 100

Other Liabilities

18

146

164

Total Liabilities

$ 63

$ 201

$ 264

Net Position

Cumulative Results of Operations

$ 122

$ 93

$ 215

Total Liabilities and Net Position

$ 185

$ 294

$ 479

U.S. Department of Health and Human Services
Condensed Statement of Net Cost
Franchise and Intra-Governmental Support Revolving Funds
For the Fiscal Year Ended September 30, 2002
(in millions)

Program/Business Line Gross Costs Less: Earned Revenue Net Costs

HHS Service and Supply Fund

Administrative Operations Services

$ 173

$ 164

$ 9

Financial Management Service

51

52

(1)

Human Resources Service

61

(2)

Federal Occupational Health

110

113

(3)

Total

$ 393

$ 390

$ 3

NIH Service and Supply Fund

Administrative Services

$ 373

$ 409

$ (36)

Information Technology

148

156

(8)

Instrumentation Services

10

10

0

Animal Services

41

43

(2)

Total

$ 572

$ 618

$ (46)

The Program Support Center (PSC), a component of the Office of the Secretary, manages the HHS Service and Supply Fund. The PSC provides support services to federal agencies on a competitive, "service-for-fee" basis. Services and products are available in the areas of Acquisitions, Computer and Information Technology, Finance, Medical Supply Operation, Health Services, Personnel and Payroll and Support Services. Major customers are other HHS Operating Divisions and components of many federal agencies including Departments of Defense, Education, Housing and Urban Development, Interior, Energy, Labor, State, Transportation, Treasury and other independent federal organizations.

NIH provides administrative services, which include facilities management, supply stores, printing and reproduction, medical arts and photography, procurement, and a wide range of other research support services. The information Technology includes the regional data processing center, which sells computing services and programming services and enterprise IT software development. Instrumentation Services include biomedical fabrication and instrumentation activities, which entails creating highly technical bioengineering structures. The Animal Services entails purchasing, housing and feeding animals used in research. NIH's major customers are the NIH Research Institutes and Centers and for computer services, the Department of Defense.

U.S. Department of Health and Human Services
Deferred Maintenance
For the Fiscal Years Ended September 30, 2002 and 2001

Deferred maintenance is maintenance that was not performed when it should have been, was scheduled and not performed, or was delayed for a future period. Maintenance is the act of keeping fixed assets in acceptable condition, including preventive maintenance, normal repairs, replacement of parts and structural components and other activities needed to preserve the asset so that it continues to provide acceptable services and achieves its expected life. Maintenance does not include activities aimed at expanding the capacity of an asset or otherwise upgrading it to serve needs different from, or significantly greater than, those originally intended. Maintenance expense is recognized as incurred. The Centers for Disease Control and Prevention, the National Institutes of Health, and the Food and Drug Administration all use the condition assessment survey for all classes of property. The Indian Health Service uses two types of surveys to assess installations - annual general inspections and deep look surveys.

Category of Asset Condition Cost to Return to Acceptable Condition 2002 2001 Restated

General PP&E

Buildings

3 - 4

$ 718

$ 690

Equipment

4

5

7

Other Structures

4

11

13

Total

$ 734

$ 710

Asset Condition is assessed on a scale of 1-5 as follows: Excellent-1; Good-2; Fair-3; Poor-4; Very Poor-5. A "fair" or 3 rating is considered acceptable operating condition. Although PP&E categories may be rated as acceptable, individual assets within a category may require maintenance work to return them to acceptable operating condition. Therefore, asset categories with an overall rating of "fair" or above may still report necessary costs to return them to acceptable condition.

U.S. Department of Health and Human Services
Intragovernmental Transactions - Assets
For the Fiscal Year Ended September 30, 2002
(in millions)

Agency TFM Dept Code Fund Bal.w/ Treasury Investments Accounts Receivable Other (1)

Dept of Agriculture

12

$ -

$ -

$ 5

$ -

Dept of Commerce

13

-

3

7

-

Dept of Defense

17,21,57,97

-

-

138

1

Dept of Education

91

-

-

2

-

Dept of Energy

89

-

-

6

-

Dept of Housing & Urban Development

86

-

-

13

-

Dept of the Interior

14

-

-

1

-

Dept of Justice

15

-

-

8

-

Dept of Labor

16

-

-

5

-

Dept of State

19

-

-

3

-

Dept of Transportation

69

-

-

2

-

Dept of the Treasury

20

84,772

273,867

44

10,410

Dept of Veterans Affairs

36

-

-

5

-

Agency for International Development

72

-

-

14

-

Environmental Protection Agency

68

-

-

44

-

Federal Emergency Mgmt Agency

58

-

-

26

131

General Services Admin

47

-

-

3

-

National Aeronautics & Space Admin

80

-

-

1

-

National Science Foundation

49

-

-

3

-

Nuclear Regulatory Commission

31

-

-

-

-

Office of Personnel Mgmt

24

-

-

-

-

Small Business Admin

73

-

-

-

-

Social Security Admin

28

-

-

2

-

RRB

60

-

-

412

-

All other Federal agencies

-

-

103

-

Total

$ 84,772

$ 273,867

$ 843

$ 10,549

Other Includes Anticipated Congressional Appropriation of $10,399.

U.S. Department of Health and Human Services
Intragovernmental Transactions - Liabilities
For the Fiscal Year Ended September 30, 2002
(in millions)

Agency TFM Dept Code Accounts Payable Accrued Payroll & Benefits Other (1)

Dept of Agriculture

12

$-

$-

$-

Dept of Commerce

13

-

-

-

Dept of Defense

17,21,57,97

6

-

4

Dept of Education

91

-

-

-

Dept of Energy

89

3

-

5

Dept of Housing & Urban Development

86

-

-

57

Dept of the Interior

14

9

-

-

Dept of Justice

15

-

-

28

Dept of Labor

16

-

15

4

Dept of State

19

-

-

-

Dept of Transportation

69

-

-

-

Dept of the Treasury

20

-

34

654

Dept of Veterans Affairs

36

4

-

2

Agency for International Development

72

-

-

-

Environmental Protection Agency

68

-

-

54

Federal Emergency Mgmt Agency

58

-

-

26

General Services Admin

47

-

-

76

National Aeronautics & Space Admin

80

-

-

1

National Science Foundation

49

-

-

-

Nuclear Regulatory Commission

31

-

-

-

Office of Personnel Mgmt

24

1

27

-

Small Business Admin

73

-

-

-

Social Security Admin

28

224

-

-

RRB

60

-

-

-

All other Federal agencies

-

-

14

Total

$ 270

$ 76

$ 967

U.S. Department of Health and Human Services
Intragovernmental Transactions - Revenues and Expenses
For the Fiscal Year Ended September 30, 2002
(in millions)

33
-

Non-exchange Revenue

Agency TFM Dept Code Earned Revenue Gross Cut Transfers-In Transfers-Out

Dept of Agriculture

12

$ 10

$ (5)

$ -

$ -

Dept of Commerce

13

7

(44)

-

-

Dept of Defense

17,21,57,97

63

(35)

81

-

Dept of Education

91

10

(4)

-

-

Dept of Energy

89

(49)

-

-

Dept of Housing & Urban Development

86

7

-

-

-

Dept of the Interior

14

5

(58)

-

-

Dept of Justice

15

94

(112)

-

-

Dept of Labor

16

10

(28)

-

-

Dept of State

19

5

(49)

-

-

Dept of Transportation

69

5

(18)

-

-

Dept of the Treasury

20

32

(42)

-

Dept of Veterans Affairs

36

42

(37)

-

-

Agency for International Development

72

43

(9)

-

-

Environmental Protection Agency

68

37

(5)

78

-

Federal Emergency Mgmt Agency

58

13

(238)

-

-

General Services Admin

47

9

(659)

-

-

National Aeronautics & Space Admin

80

3

(1)

-

-

National Science Foundation

49

3

(15)

-

-

Nuclear Regulatory Commission

31

1

-

-

-

Office of Personnel Mgmt

24

-

(2,124)

-

-

Small Business Admin

73

3

-

-

-

Social Security Admin

28

10

(6)

2

(1,405)

RRB

60

-

-

373

(5)

All other Federal agencies

33

(85)

-

(8)

Total

$478

$(3,623)

$534

$(1,418)

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Performance and Accountability ReportFiscal Year 2002

Required Supplementary Information

U.S. Department of Health and Human ServicesDeferred MaintenanceFor the Fiscal Years Ended September 30, 2002 and 2001

U.S. Department of Health and Human ServicesIntragovernmental Transactions - AssetsFor the Fiscal Year Ended September 30, 2002(in millions)

U.S. Department of Health and Human ServicesIntragovernmental Transactions - LiabilitiesFor the Fiscal Year Ended September 30, 2002(in millions)

U.S. Department of Health and Human ServicesIntragovernmental Transactions - Revenues and ExpensesFor the Fiscal Year Ended September 30, 2002(in millions)

Performance and Accountability Report
Fiscal Year 2002

U.S. Department of Health and Human Services
Deferred Maintenance
For the Fiscal Years Ended September 30, 2002 and 2001

U.S. Department of Health and Human Services
Intragovernmental Transactions - Assets
For the Fiscal Year Ended September 30, 2002
(in millions)

U.S. Department of Health and Human Services
Intragovernmental Transactions - Liabilities
For the Fiscal Year Ended September 30, 2002
(in millions)

U.S. Department of Health and Human Services
Intragovernmental Transactions - Revenues and Expenses
For the Fiscal Year Ended September 30, 2002
(in millions)