Appendix H - Financial Management Performance Measures

Audited financial statements for HHS and CMS are submitted to OMB by submission due date.

FY 1996: No

Yes

Yes

Yes

Yes

Yes

Yes

Number of department-level material weaknesses.

FY 1996: 5

3
Medicare accounts receivable; Medicare EDP; and financial reporting.

2
Financial systems and processes & Medicare EDP controls.

2
Financial systems and processes and Medicare EDP controls.

2
Financial systems and processes and Medicare EDP controls.

2
Financial systems and processes and Medicare information system controls.

2
Financial systems and processes and Medicare EDP controls.

Number of department-level reportable conditions.

FY 1997: 3

4
CMS regional office oversight; Medicaid improper payments; EDP; and property, plant, and equipment.

2
Medicaid improper payments and EDP.

3
Medicaid improper payments; departmental information systems controls; and management systems planning and development.

1
Departmental Information Systems Controls

1
Departmental Information Systems Controls

1
Departmental Information Systems Controls

Percentage of Medicare contractors that will be subject to a SAS 70.

FY 2000: 26 of 50

N/A

50%

32%

50%

48%

33%

Number of department-level instances of FFMIA noncompliance.

FY 1997: 4

3

2

2

2

2

2

Percent of vendor payments made on time.

FY 1998: 91%

96.4%

96.6%

97.7%

98.3%

97.4%

96%

Increase percent of debt collection over prior year.

FY 1998: $13.3 billion

$14.27 billion
7% increase

$15.3 billion
7.2% increase

$14.4 billion
5.8% decrease

$14.4 billion

Not Available

10% increase

Percent of eligible non-waived delinquent debt referred for cross-servicing to the Treasury.

FY 1998: 0%

23%

41.9%

67.8%

93.5%

Not Available

100%

Number of department-level FMFIA material weaknesses/non-conformances pending at year end. Sections 2 & 4.

FY 1997:
Sec 2 - 7
Sec 4 - 0

Sec 2 - 6
Sec 4 - 0

Sec 2 - 4
Sec 4 - 0

Sec 2 - 2
Sec 4 - 1

Sec 2 - 1
Sec 4 - 1

Sec 2 - 0
Sec 4 - 1

Sec 2 - 0
Sec 4 - 1