Required Supplementary InformationCombining Statement of Budgetary ResourcesFor 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. 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.
AFR Section II Links:
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