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Required Supplementary Information

Combining Statement of Budgetary Resources

For the Year Ended September 30, 2007
(In Millions)

 

 

CMS

 

 

Medicare
HI

 

Medicare SMI

 

 

Medicaid

Other
 Agency

Budgetary Accounts[1]

Agency
Combined Totals

Budgetary Resources:

 1. Unobligated balance, brought forward, October 1

 $            -

 $           -

 $ 26,486

 $ 41,434

 $ 67,920

 2. Recoveries of prior year unpaid obligations

168

485

13,899

 3,052

17,604

 3. Budget Authority

 222,844

 187,674

168,614

 367,035

 946,167

 4. Nonexpenditure transfers, net, anticipated & actual

 (8,614)

8,036

(2,805)

3,292

 (91)

 5. Temporarily not available pursuant to Public Law

 (8,190)

(12,603)

-

186

 (20,607)

 6. Permanently not available (-)

 (22)

(37)

 -

 (29,589)

 (29,648)

 7. Total Budgetary Resources

 $ 206,186

 $ 183,555

 $ 206,194

 $ 385,410

 $ 981,345

 

Status of Budgetary Resources:

 8. Obligations Incurred

 $ 206,173

 $ 183,543

 $ 202,378

 $ 364,576

 $ 956,670

 9. Unobligated Balances - Available

-

 -

 3,644

13,696

17,340

10. Unobligated Balances - Not Available

 13

12

172

7,138

7,335

11. Total Status of Budgetary Resources

 $ 206,186

 $ 183,555

 $ 206,194

 $ 385,410

 $ 981,345

 

Relationship of Obligations to Outlays:

12. Obligated Balance, Net

 $ 21,041

 $ 19,495

 $ 19,183

 $ 75,118

 $ 134,837

13. Obligations incurred, Net (+/-)

 206,173

 183,543

 202,378

 364,576

 956,670

14. Gross outlays

(206,574)

(183,039)

 (188,247)

 (361,173)

 (939,033)

 

15. Obligated balance transferred, Net

 -

 -

 -

 18

18

16.  Recoveries of prior year unpaid obligations

 (168)

 (485)

 (13,899)

 (3,052)

(17,604)

17.  Change in uncollected customer payments

 -

 -

 -

466

466

18.  Obligated balance, Net, end of period

$   20,472

$  19,514

$   19,415

$  75,953

$  135,354

19.  Net Outlays

 $ 187,488

 $(53,984)

 $ 187,888

 $ 350,467

 $ 671,859

 

Summary of Other Agency Budgetary Accounts

 

 

Budgetary Resources

Status of Budgetary
Resources  

Net
Outlays

ACF

 $ 51,414

 $ 51,414

 $ 46,248

AoA

1,392

1,392

1,361

AHRQ

 357

357

142

CDC

 9,990

 9,990

8,288

CMS

265,431

 265,431

 249,071

FDA

2,135

 2,135

1,147

HRSA

7,216

 7,216

6,676

IHS

4,874

4,874

3,315

NIH

32,524

 32,524

28,112

OS

5,438

5,438

2,418

PSC

1,130

1,130

480

SAMHSA

 3,509

 3,509

3,209

Totals

 $ 385,410

 $ 385,410

 $ 350,467



Deferred Maintenance For the Years Ended September 30, 2007 and 2006 (In Millions)

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.

Cost to Return to Acceptable Condition

Category of Asset

Condition

2007

2006

General PP&E

  Buildings

1 - 4

$  1,077

$  925

  Equipment

4

        8

               8

  Other Structures

1 - 4

55

    22

Total

 

$  1,140

$  955


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.


Stewardship Property, Plant, and Equipment For the Year Ended September 30, 2007

The HHS has two types of property, plant, and equipment (PP&E) for stewardship reporting: Heritage Assets, and Indian Trust Lands.

Heritage Assets are PP&E of historical, natural, cultural, educational, or artistic significance.  Heritage Assets are generally expected to be preserved indefinitely.  This category includes buildings on the National Historic Register, cemetery sites, etc.

Indian Trust lands are those lands that do not meet the definition of Stewardship land (i.e., land other than those acquired for or used in connection with general (capitalized) PP&E), but have always been held by IHS as separate and distinct, because of the Government's long-term trust responsibility.  All Trust lands, when no longer needed by 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. 

The IHS' draft guidelines will establish procedures for stewardship real property accountability and reporting.  Currently, the IHS asset accountability reports differentiate Indian Trust land parcels, by site and installation numbers and trust lands, from general PP&E situated thereon.  Indian Trust land balances are removed from IHS FY 2007 Balance Sheet, and reported as Stewardship Assets - Indian Trust Lands.

IHS Stewardship Classes and Trust Land

Asset Description

Number of Sites

 

Total Square Footage

 

Federal Hectares

 

Total Hectares

 

 

 

 

 

 

 

 

Heritage Assets

1

 

     2,295

 

 

 

 

Indian Trust Lands

79

 

N/A

 

424.9 (1,049 acres)

 

424.9 (1,049acres)

Distribution of Stewardship Assets by Type and Area

 

Heritage Assets

 

Indian Trust Lands

 

Number of Sites

 

Square Footage

 

 Total Hectares

 

Number of Sites

 

Tota Hectares

Aberdeen

 

 

 

 

 

 

  9

 

  75

Albuquerque

 

 

 

 

 

 

  4

 

    4

Bemidji

 

 

 

 

 

 

  2

 

    9

Billings

 

 

 

 

 

 

  7

 

  48

Navajo

 

 

 

 

 

 

          35

 

255

Oklahoma City

 

 

 

 

 

 

  1

 

   2

Phoenix

1

 

2,295

 

 

 

13

 

  19

Portland

 

 

 

 

 

 

  3

 

    1

Tucson

 

 

 

 

 

 

  5

 

  12

Total IHS

1

 

2,295

 

 

 

79

 

425

[1] "Other Agency Budgetary Accounts" includes the budgetary accounts of the eleven HHS Agencies other than CMS, as well as the remaining budgetary accounts not reported by CMS under Medicare and Medicaid.

Social Insurance

The required supplementary information (RSI) contained in this section is presented in accordance with the requirements of the Federal Accounting Standards Advisory Board (FASAB). Included are a description of the long-term sustainability and financial condition of the program and a discussion of trends revealed in the data.


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