SECTION III: OTHER INFORMATION
FY 2016 HHS Agency Financial Report
Topics in this Section: Other Financial Information | Freeze the Footprint | Civil Monetary Penalty Adjustment for Inflation | Improper Payments Information Act Report (Section 1-10 | 11 | 12-16) | Summary of Financial Statement Audit and Management Assurances | FY 2016 Top Management and Performance Challenges Identified by the Office of Inspector General | Department’s Response to the Office of Inspector General Top Management Challenges
Other Financial Information
Consolidating Balance Sheet by Budget Function
As of September 30, 2016
(in Millions)
Education, Training & Social Services | Health | Medicare | Income Security | Agency Combined Totals | Intra-HHS Eliminations | HHS Consolidated Totals | |
---|---|---|---|---|---|---|---|
Assets (Note 2) | |||||||
Intragovernmental Assets | |||||||
Fund Balance with Treasury (Note 3) | $ 10,339 | $ 158,539 | $ 53,806 | $ 15,075 | $ 237,759 | $ - | $ 237,759 |
Investments, Net (Note 4) | - | 4,276 | 257,801 | - | 262,077 | - | 262,077 |
Accounts Receivable, Net (Note 5) | 159 | 3,792 | 73,925 | 5 | 77,881 | (76,869) | 1,012 |
Advances (Note 8) | 16 | 290 | 28 | 31 | 365 | (126) | 239 |
Total Intragovernmental Assets | 10,514 | 166,897 | 385,560 | 15,111 | 578,082 | (76,995) | 501,087 |
Accounts Receivable, Net (Note 5) | - | 16,679 | 7,453 | 71 | 24,203 | - | 24,203 |
Inventory and Related Property, Net (Note 6) | - | 9,399 | - | - | 9,399 | - | 9,399 |
General Property, Plant and Equipment, Net (Note 7) | - | 5,415 | 250 | - | 5,665 | - | 5,665 |
Advances (Note 8) | - | 20 | 21,460 | - | 21,480 | - | 21,480 |
Other Assets | - | 819 | - | - | 819 | - | 819 |
Total Assets | $10,514 | $199,229 | $414,723 | $15,182 | $639,648 | $(76,995) | $562,653 |
Stewardship Land (Notes 1 and 20) | |||||||
Liabilities(Note 9) | |||||||
Intragovernmental Liabilities | |||||||
Accounts Payable | 18 | 321 | 76,738 | 1 | 77,078 | (76,739) | 339 |
Other Liabilities (Note 13) | 2 | 3,948 | 3,299 | 70 | 7,319 | (256) | 7,063 |
Total Intragovernmental Liabilities | 20 | 4,269 | 80,037 | 71 | 84,397 | (76,995) | 7,402 |
Accounts Payable | 17 | 761 | 193 | 10 | 981 | - | 981 |
Entitlement Benefits Due and Payable (Note 10) | - | 44,319 | 63,911 | - | 108,230 | - | 108,230 |
Accrued Liabilities (Note 12) | 955 | 12,437 | (55) | 1,083 | 14,420 | - | 14,420 |
Federal Employee and Veterans Benefits (Note 11) | 4 | 12,879 | 9 | - | 12,892 | - | 12,892 |
Contingencies and Commitments (Note 14) | - | 11,734 | 660 | - | 12,394 | - | 12,394 |
Other Liabilities (Note 13) | 19 | 3,570 | 1,366 | 8 | 4,963 | - | 4,963 |
Total Liabilities | 1,015 | 89,969 | 146,121 | 1,172 | 238,227 | (76,995) | 161,282 |
Net Position | |||||||
Unexpended Appropriations-Funds from Dedicated Collections (Note 19) | - | (100) | 36,0124 | - | 35,912 | - | 35,912 |
Unexpended Appropriations-All Other funds | 9,414 | 104,726 | - | 13,989 | 128,129 | - | 128,129 |
Cumulative Results of Operations-Funds from Dedicated Collections (Note 19) | - | 880 | 232,590 | - | 233,470 | - | 233,470 |
Cumulative Results of Operations-All Other funds | 85 | 3,754 | - | 21 | 3,860 | - | 3,860 |
Total Funds from Dedicated Collections | - | 780 | 268,602 | - | 269,382 | - | 269,382 |
Total Net Position - Other Funds | 9,499 | 108,480 | - | 14,010 | 131,989 | - | 131,989 |
Total Net Position | 9,499 | 109,260 | 268,602 | 14,010 | 401,371 | - | 401,371 |
Total Liabilities and Net Position | $10,514 | $199,229 | $414,723 | $15,182 | $639,648 | $(76,995) | $562,653 |
Consolidating Statement of Net Cost by Budget Function
For the Year Ended September 30, 2016
(in Millions)
Intra-HHS Eliminations | ||||||||
---|---|---|---|---|---|---|---|---|
Responsibility Segments | Education, Training, & Social Services | Health | Medicare | Income Security | Agency Combined Totals | Cost (-) | Revenue | Consolidated Totals |
ACF | $ 12,866 | $ - | $ - | $ 38,678 | $ 51,544 | $ (75) | $ 7 | $ 51,476 |
ACL | 2,059 | - | - | - | 2,059 | (10) | 8 | 2,057 |
AHRQ | - | 282 | - | - | 282 | (12) | 78 | 348 |
CDC | - | 11,922 | - | - | 11,922 | (136) | 118 | 11,904 |
CMS | - | 386,946 | 566,114 | - | 953,060 | (422) | 13 | 952,651 |
FDA | - | 2,818 | - | - | 2,818 | (270) | 14 | 2,562 |
HRSA | - | 10,423 | - | - | 10,423 | (277) | 25 | 10,171 |
IHS | - | 4,939 | - | - | 4,939 | (192) | 199 | 4,946 |
NIH | - | 30,004 | - | - | 30,004 | (327) | 344 | 30,021 |
OS | - | 3,122 | - | - | 3,122 | (503) | 485 | 3,104 |
PSC | - | 1,354 | - | - | 1,354 | (81) | 630 | 1,903 |
SAMHSA | - | 3,539 | - | - | 3,539 | (33) | 123 | 3,629 |
Net Cost of Operations | $14,925 | $455,349 | $566,114 | $33,678 | $1,075,066 | $(2,338) | $2,044 | $1,074,772 |
Gross Cost and Exchange Revenue
For the Year Ended September 30, 2016
(in Millions)
Responsibility Segments | Intragovernmental | With the Public | |||||||
---|---|---|---|---|---|---|---|---|---|
Gross Cost | Less: Exchange Revenue | Gross Cost | Less: Exchange Revenue | Consolidated Net Cost of Operations | |||||
Combined | Eliminations | Consolidated | Combined | Eliminations | Consolidated | ||||
ACF | $ 170 | $ (75) | $ 95 | $ (15) | $ 7 | $ (8) | $ 51,420 | $ (31) | $ 51,476 |
ACL | 22 | (10) | 12 | (9) | 8 | (1) | 2,046 | - | 2,057 |
AHRQ | 44 | (12) | 32 | (78) | 78 | - | 316 | - | 348 |
CDC | 805 | (136) | 669 | (272) | 118 | (154) | 11,429 | (40) | 11,904 |
CMS | 1,213 | (422) | 791 | (33) | 13 | (20) | 1,043,824 | (91,944) | 952,651 |
FDA | 1,271 | (270) | 1,001 | (33) | 14 | (19) | 3,616 | (2,036) | 2,562 |
HRSA | 370 | (277) | 93 | (25) | 25 | - | 10,130 | (52) | 10,171 |
IHS | 712 | (192) | 520 | (238) | 199 | (39) | 5,684 | (1,219) | 4,946 |
NIH | 1,366 | (327) | 1,039 | (422) | 344 | (78) | 29,751 | (691) | 30,021 |
OS | 937 | (503) | 434 | (517) | 485 | (32) | 2,742 | (40) | 3,104 |
PSC | 327 | (81) | 246 | (1,237) | 630 | (607) | 2,270 | (6) | 1,903 |
SAMHSA | 70 | (33) | 37 | (130) | 123 | (7) | 3,599 | - | 3,629 |
Totals | $7,307 | $(2,338) | $4,969 | $(3,009) | $2,044 | $(965) | $1,66,827 | $(96,059) | $1,074,772 |
Combining Schedule of Spending By Object Class
As of September 30, 2016
(in Millions)
The Combined Schedule of Spending presented below includes HHS's spending for all Treasury Account Symbols with spending greater than $1.0 billion to increase transparency.
How was the Money Spent/Issued? | Grants, Subsidies, & Contributions | Financial Assistance Direct Payments | Other Contractual Services |
Personnel Compensation & Benefits | Other | FY 2016 |
---|---|---|---|---|---|---|
Medicaid | $393,919 | $ - | $108 | $18 | $4,172 | $398,217 |
Payments to Trust Funds | 215,830 | - | - | - | 94,282 | 310,112 |
Federal Supplementary Medical Insurance Trust Fund | - | 300,768 | 126 | - | 5,668 | 306,562 |
Federal Hospital Insurance Trust Fund | - | 291,252 | 2 | - | 5,594 | 296,848 |
Medicare Prescription Drug Account | - | 92,039 | - | - | 765 | 92,804 |
Taxation on OASDI Benefits, HI | 23,022 | - | - | - | 23,022 | |
Temporary Assistance for Needy Families | 16,649 | - | 71 | 2 | - | 16,722 |
State Children’s Health Insurance Fund | 14,002 | - | 4 | - | 64 | 14,070 |
Children and Families Services Programs | 10,509 | - | 291 | 151 | 24 | 10,975 |
Payments for Foster Care and Permanency | 7,822 | - | 35 | - | 1 | 7,858 |
Transitional Reinsurance Program | - | 7,842 | 4 | 7,846 | ||
National Cancer Institute | 3,300 | - | 1,457 | 511 | 124 | 5,392 |
Indian Health Services | 2,339 | - | 847 | 1,361 | 703 | 5,250 |
Primary Health Care | 4,733 | - | 232 | 64 | 12 | 5,041 |
National Institute of Allergy and Infectious Diseases | 3,384 | - | 1,222 | 319 | 94 | 5,019 |
Payments to States for Child Support Enforcement and Family Support Programs | 3,683 | - | 684 | - | - | 4,367 |
Risk Adjustment Program Payments | - | 3,544 | - | - | 3,544 | |
Low Income Home Energy Assistance | 3,369 | - | 3 | - | - | 3,372 |
National Heart, Lung, and Blood Institute | 2,465 | - | 525 | 158 | 35 | 3,183 |
Child Care Entitlement to States | 2,928 | - | 23 | - | - | 2,951 |
Medicare Health Information Technology Incentive | - | 2,794 | - | - | - | 2,794 |
Payment to States for the Child Care and Development Block Grant | 2,719 | - | 42 | - | - | 2,761 |
National Institute of General Medical Sciences | 2,442 | - | 83 | 31 | 1 | 2,557 |
Ryan White HIV/AIDS Program | 2,149 | - | 92 | 24 | 4 | 2,269 |
Substance Abuse Treatment | 2,045 | - | 144 | 9 | 2 | 2,200 |
Aging and Disability Services Programs | 1,956 | - | 47 | 29 | 4 | 2,036 |
National Institute of Diabetes and Digestive and Kidney Diseases | 1,662 | - | 218 | 116 | 22 | 2,018 |
Health Care Fraud and Abuse Control Account | - | - | 1,267 | 74 | 533 | 1,874 |
Refugee and Entrant Assistance | 1,502 | - | 346 | 13 | 4 | 1,865 |
Public Health and Social Services Emergency Fund | 348 | - | 853 | 122 | 478 | 1,801 |
Service and Supply Fund | 46 | - | 1,108 | 264 | 352 | 1,770 |
National Institute of Neurological Disorders and Stroke | 1,416 | - | 215 | 89 | 31 | 1,751 |
Social Services Block Grant | 1,657 | - | 10 | 1 | - | 1,668 |
National Institute on Aging | 1,383 | - | 154 | 71 | 25 | 1,633 |
National Institute of Mental Health | 1,261 | - | 206 | 95 | 16 | 1,578 |
State Grants and Demonstration | 1,480 | 1 | 80 | 11 | 1 | 1,573 |
National Institute of Child Health and Human Development | 982 | - | 311 | 99 | 18 | 1,410 |
Public Health Preparedness and Response | 613 | - | 300 | 110 | 350 | 1,373 |
HHS Service and Supply Fund | - | - | 1,108 | 149 | 96 | 1,353 |
Centers for Medicare and Medicaid Innovation | 464 | 109 | 645 | 74 | 3 | 1,295 |
Mental Health | 1,069 | - | 118 | 4 | 3 | 1,194 |
CDC-Wide Activities and Program Support | 518 | - | 367 | 179 | 121 | 1,185 |
Chronic Disease Prevention and Health Promotion | 762 | - | 283 | 127 | 7 | 1,179 |
National Institute on Drug Abuse | 864 | - | 194 | 66 | 9 | 1,133 |
HIV/AIDS, Viral Hepatitis, Sexually Transmitted Diseases and Tuberculosis Prevention | 738 | - | 200 | 171 | 14 | 1,123 |
Other Agency Budgetary Accounts | 13,129 | 5,696 | 12,941 | 6,803 | 2,686 | 41,255 |
Total Amounts Agreed to be Spent | $749,159 | $704,045 | $26,962 | $11,315 | $116,322 | $1,607,803 |
Combining Schedule of Spending By Object Class
As of September 30, 2015
(in Millions)
The Combined Schedule of Spending presented below includes HHS's spending for all Treasury
Account Symbols with spending greater than $1.0 billion to increase transparency.
How was the Money Spent/Issued? | Grants, Subsidies, & Contributions
|
Financial Assistance Direct Payments
|
Other Contractual Services |
Personnel Compensation & Benefits | Other | FY 2015 |
---|---|---|---|---|---|---|
Medicaid | $ 375,142 | $ - | $101 | $17 | $3,637 | $378,897 |
Payments to Trust Funds | 195,385 | 72 | - | - | 67,445 | 262,902 |
Federal Supplementary Medical Insurance Trust Fund | - | 276,841 | 44 | - | 4,755 | 281,640 |
Federal Hospital Insurance Trust Fund | - | 277,001 | 2 | - | 8,071 | 285,074 |
Medicare Prescription Drug Account | - | 80,429 | - | - | 154 | 80,583 |
Taxation on OASDI Benefits, HI | 20,208 | - | - | - | - | 20,208 |
Temporary Assistance for Needy Families | 16,657 | - | 58 | 2 | - | 16,717 |
State Children’s Health Insurance Fund | 11,486 | - | 4 | - | 6 | 11,496 |
Children and Families Services Programs | 10,121 | - | 262 | 143 | 19 | 10,545 |
Payments for Foster Care and Permanency | 7,360 | - | 26 | - | 1 | 7,387 |
Transitional Reinsurance Program | - | 8,249 | - | - | - | 8,249 |
National Cancer Institute | 3,609 | - | 1,178 | 504 | 95 | 5,386 |
Indian Health Services | 2,834 | - | 803 | 1,332 | 733 | 5,702 |
Primary Health Care | 4,449 | - | 200 | 41 | 10 | 4,700 |
National Institute of Allergy and Infectious Diseases | 3,043 | - | 1,492 | 310 | 83 | 4,928 |
Payments to States for Child Support Enforcement and Family Support Programs | 3,637 | - | 710 | - | - | 4,347 |
Risk Adjustment Program Payments | - | 2,141 | - | - | - | 2,141 |
Low Income Home Energy Assistance | 3,392 | - | 3 | - | - | 3,395 |
National Heart, Lung, and Blood Institute | 2,237 | - | 551 | 152 | 33 | 2,973 |
Child Care Entitlement to States | 2,929 | - | 17 | - | - | 2,946 |
Medicare Health Information Technology Incentive | - | 4,282 | - | - | - | 4,282 |
Payment to States for the Child Care and Development Block Grant | 2,396 | - | 39 | - | - | 2,435 |
National Institute of General Medical Sciences | 2,141 | - | 103 | 29 | 2 | 2,275 |
Ryan White HIV/AIDS Program | 2,199 | - | 83 | 27 | 9 | 2,318 |
Substance Abuse Treatment | 2,024 | - | 146 | 10 | 7 | 2,187 |
Aging and Disability Services Programs | 1,850 | - | 35 | 27 | 4 | 1,916 |
National Institute of Diabetes and Digestive and Kidney Diseases | 1,417 | - | 206 | 112 | 23 | 1,758 |
Health Care Fraud and Abuse Control Account | - | - | 1,775 | 55 | 7 | 1,837 |
Refugee and Entrant Assistance | 1,247 | - | 137 | 10 | 4 | 1,398 |
Public Health and Social Services Emergency Fund | 455 | - | 1,085 | 119 | 304 | 1,963 |
Service and Supply Fund | - | - | 980 | 261 | 372 | 1,613 |
National Institute of Neurological Disorders and Stroke | 1,205 | - | 207 | 85 | 22 | 1,519 |
Social Services Block Grant | 1,648 | - | 11 | 1 | - | 1,660 |
National Institute on Aging | 1,094 | - | 151 | 68 | 16 | 1,329 |
National Institute of Mental Health | 1,036 | - | 206 | 93 | 16 | 1,351 |
State Grants and Demonstration | 524 | 37 | 65 | 11 | 50 | 687 |
National Institute of Child Health and Human Development | 961 | - | 313 | 98 | 20 | 1,392 |
Public Health Preparedness and Response | 633 | - | 273 | 104 | 343 | 1,353 |
HHS Service and Supply Fund | - | - | 974 | 150 | 98 | 1,222 |
Centers for Medicare and Medicaid Innovation | 595 | 63 | 649 | 61 | 3 | 1,371 |
Mental Health | 946 | - | 142 | 4 | 4 | 1,096 |
CDC-Wide Activities and Program Support | 605 | - | 332 | 151 | 115 | 1,203 |
Chronic Disease Prevention and Health Promotion | 764 | - | 301 | 128 | 8 | 1,201 |
National Institute on Drug Abuse | 723 | - | 222 | 66 | 13 | 1,024 |
HIV/AIDS, Viral Hepatitis, Sexually Transmitted Diseases and Tuberculosis Prevention | 751 | - | 185 | 166 | 16 | 1,118 |
Other Agency Budgetary Accounts | 11,410 | 3,135 | 12,418 | 6,467 | 2,327 | 35,757 |
Total Amounts Agreed to be Spent | $699,113 | $652,250 | $26,489 | $10,804 | $88,825 | $1,477,481 |
Freeze the Footprint
For the Year Ended September 30, 2016
Freeze the Footprint Baseline Comparison (in Square Footage) | |||
---|---|---|---|
2012 Baseline | 2015 Year End | +/- Change | |
Total Leased | 13,603,974 | 14,068,529 | 464,555 |
Total Owned | 6,112,229 | 6,278,246 | 166,017 |
Total | 19,716,203 | 20,346,775 | 630,572 |
Reporting of O&M Costs-Owned and Direct Lease Buildings (in Millions) | |||
---|---|---|---|
2012 Baseline | 2015 Year End | +/- Change | |
Operation and Maintenance Costs | $83.3 | $92.2 | $8.9 |
Per OMB Memorandum-12-12, Promoting Efficient Spending to Support Agency Operations, and OMB Management Procedures Memorandum 2013-02, the "Freeze the Footprint" implementing guidance, all Chief Financial Officers Act of 1990 departments and agencies shall not increase the total square footage of their domestic office and warehouse inventory compared to the FY 2012 baseline.
Compared to the Fiscal Year (FY) 2012 Baseline, the FY 2015 HHS office and warehouse space inventory increased by 630,572 square feet or 3.0 percent; this happened because of known projects already underway and overlap between leases when relocating. This short term increase is consistent with the projections in the HHS Freeze the Footprint Plan. To reach this goal, HHS has aggressively pursued space and cost savings in office and warehouse space, implemented a 170 useable square feet per person policy, and targeted consolidation projects for both office and warehouse space.
Also see these sections of the Agency Financial Report:
- Section I: Management, Discussion and Analysis
- Section II: Financial Section
- Section III: Other Information - Subsection 2
- Section III: Other Information - Subsection 3
- Section III: Other Information - Subsection 4
- Section III: Other Information - Subsection 5
- Appendices
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