Note 29. Stewardship Property, Plant & Equipment

The HHS assets, regardless of their status, are used to support the day-to-day operations of providing healthcare to American Indians and Alaskan Natives in remote areas of the country where no other facilities exist. For stewardship reporting purposes, the HHS identifies two types of assets: Heritage and Indian Trust Lands.

Heritage assets are historically, architecturally, or culturally significant. This category includes:

Buildings Located in a Historic District or Included with a National Landmark
Buildings Determined to be Historic in Nature
Building Submitted to Tribal Historic Preservation or State Historic Preservation Offices for Determination
Buildings Having Some Potential Historic Significance

Indian Trust lands are those lands that do not meet the definition of Stewardship land (i.e., land other than that acquired for or used in connection with general (capitalized) PP&E) but have always been held by the U.S. Government as separate and distinct because of the Government’s long-term trust responsibility. Indian Health Service has built health care facilities on Indian land held in Trust by the U.S. Government. All Trust lands, when no longer needed by the IHS in connection with its general use PP&E, must be returned to the Department of the Interior’s Bureau of Indian Affairs for continuing trust responsibilities and oversight.

Currently, the HHS asset accountability reports differentiate Indian Trust land parcels, by site and installation numbers and trust lands, from general PP&E situated thereon. The IHS is developing new procedures to strengthen its stewardship over real property accounting and reporting. The Required Supplementary Information (RSI) provides additional information for Stewardship PP&E.

Report Date: November 15, 2007

Note 29. Stewardship Property, Plant & Equipment

AFR Section II Links: