SECTION III: OTHER INFORMATION
FY 2015 HHS Agency Financial Report
Topics In This Section: Other Financial Information | Improper Payments Information Act Report (Section 1-10 | 11 | 12-15) | Summary of Financial Statement Audit | Summary of Management Assurances | FY 2015 Top Management and Performance Challenges Identified by the Office of Inspector General (OIG)
Other Financial Information
Combining Schedule of Spending By Object Class
As of September 30, 2015
(in Millions)
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 |
Medicare Hospital Insurance | - | 277,001 | 2 | - | 8,071 | 285,074 |
Medicare Supplementary Medical Insurance | - | 276,841 | 44 | - | 4,755 | 281,640 |
Payments to Trust Funds | 195,385 | 72 | - | - | 67,445 | 262,902 |
Medicare Prescription Drug Benefit (Medicare Part D) | - | 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 Program | 11,486 | - | 4 | - | 6 | 11,496 |
Children and Families Services | 10,121 | - | 262 | 143 | 19 | 10,545 |
Transitional Reinsurance Program | - | 8,249 | - | - | - | 8,249 |
Foster Care and Permanency | 7,360 | - | 26 | - | 1 | 7,387 |
Indian Health Services | 2,834 | - | 803 | 1,332 | 733 | 5,702 |
National Cancer Institute | 3,609 | - | 1,178 | 504 | 95 | 5,386 |
Primary Health Care | 4,794 | - | 233 | 70 | 15 | 5,112 |
Allergy and Infectious Diseases | 3,043 | - | 1,492 | 310 | 83 | 4,928 |
Child Support Enforcement and Family Support | 3,637 | - | 710 | - | - | 4,347 |
Medicare Health Information Technology Incentive | - | 4,282 | - | - | - | 4,282 |
Low Income Home Energy Assistance | 3,392 | - | 3 | - | - | 3,395 |
Heart, Lung, and Blood Institute | 2,237 | - | 551 | 152 | 33 | 2,973 |
Child Care Entitlement to States | 2,929 | - | 17 | - | - | 2,946 |
Mental Health | 1,982 | - | 348 | 97 | 20 | 2,447 |
Child Care and Development Block Grant | 2,396 | - | 39 | - | - | 2,435 |
Ryan White HIV/AIDS Program | 2,199 | - | 83 | 27 | 9 | 2,318 |
General Medical Sciences | 2,141 | - | 103 | 29 | 2 | 2,275 |
Substance Abuse Treatment | 2,024 | - | 146 | 10 | 7 | 2,187 |
Risk Adjustment Program Payment | - | 2,141 | - | - | - | 2,141 |
Public Health and Social Services | 455 | - | 1,085 | 119 | 304 | 1,963 |
Aging Services Programs | 1,850 | - | 35 | 27 | 4 | 1,916 |
Health Care Fraud and Abuse | - | - | 1,775 | 55 | 7 | 1,837 |
Diabetes and Digestive and Kidney Diseases | 1,417 | - | 206 | 112 | 23 | 1,758 |
Social Services Block Grant | 1,648 | - | 11 | 1 | - | 1,660 |
Service and Supply Fund | - | - | 980 | 261 | 372 | 1,613 |
Neurological Disorders and Stroke | 1,205 | - | 207 | 85 | 22 | 1,519 |
Refugee and Entrant Assistance | 1,247 | - | 137 | 10 | 4 | 1,398 |
Child Health and Human Development | 961 | - | 313 | 98 | 20 | 1,392 |
Medicare and Medicaid Innovation | 595 | 63 | 649 | 61 | 3 | 1,371 |
Public Health Preparedness and Response | 633 | - | 273 | 104 | 343 | 1,353 |
National Institute on Aging | 1,094 | - | 151 | 68 | 16 | 1,329 |
HHS Service and Supply Fund | - | - | 974 | 150 | 98 | 1,222 |
Disease Control Research and Training | 605 | - | 332 | 151 | 115 | 1,203 |
Chronic Disease Prevention and Health Promotion | 764 | - | 301 | 128 | 8 | 1,201 |
HIV/AIDS, Viral Hepatitis, STD and Tuberculosis Prevention | 751 | - | 185 | 166 | 16 | 1,118 |
National Institute on Drug Abuse | 723 | - | 222 | 66 | 13 | 1,024 |
Other Agency Budgetary Accounts | 11,589 | 3,172 | 12,450 | 6,449 | 2,372 | 36,032 |
Total Amounts Agreed to be Spent | $699,113 | $652,250 | $26,489 | $10,804 | $88,825 | $1,477,481 |
The Combined Schedule of Spending presented below includes HHS's spending for all programs with spending greater than $1 billion to increase transparency.
Combining Schedule of Spending By Object Class
As of September 30, 2014
(in Millions)
How was the Money Spent/Issued? | Grants, Subsidies, & Contributions | Financial Assistance Direct Payments | Other Contractual Services | Personnel Compensation & Benefits | Other | FY 2014 |
---|---|---|---|---|---|---|
Medicaid | $ 325,548 | $ - | $ 96 | $ 17 | $ 3,359 | $ 329,020 |
Medicare Hospital Insurance | - | 272,336 | 5 | - | 6,630 | 278,971 |
Medicare Supplementary Medical Insurance | - | 258,024 | 53 | - | 5,982 | 264,059 |
Payments to Trust Funds | 225,295 | - | - | - | 33,431 | 258,726 |
Medicare Prescription Drug Benefit (Medicare Part D) | - | 71,581 | - | - | - | 71,581 |
Taxation on OASDI Benefits, HI | 18,066 | - | - | - | - | 18,066 |
Temporary Assistance for Needy Families | 16,702 | - | 55 | 2 | - | 16,759 |
State Children’s Health Insurance Program | 10,054 | - | 21 | - | 37 | 10,112 |
Children and Families Services | 9,455 | - | 280 | 141 | 18 | 9,894 |
Transitional Reinsurance Program | - | - | - | - | - | - |
Foster Care and Permanency | 7,393 | - | 35 | - | - | 7,428 |
Indian Health Services | 2,756 | - | 813 | 1,298 | 562 | 5,429 |
National Cancer Institute | 2,981 | - | 1,424 | 492 | 100 | 4,997 |
Primary Health Care | 3,652 | - | 199 | 68 | 10 | 3,929 |
Allergy and Infectious Diseases | 2,744 | - | 1,336 | 302 | 75 | 4,457 |
Child Support Enforcement and Family Support | 3,569 | - | 756 | - | - | 4,325 |
Medicare Health Information Technology Incentive | - | 6,809 | - | - | - | 6,809 |
Low Income Home Energy Assistance | 3,375 | - | 26 | - | - | 3,401 |
Heart, Lung, and Blood Institute | 2,229 | - | 578 | 147 | 36 | 2,990 |
Child Care Entitlement to States | 2,916 | - | 30 | - | - | 2,946 |
Mental Health | 2,096 | - | 305 | 95 | 21 | 2,517 |
Child Care and Development Block Grant | 2,336 | - | 35 | - | (1) | 2,370 |
Ryan White HIV/AIDS Program | 2,192 | - | 97 | 24 | 2 | 2,315 |
General Medical Sciences | 2,252 | - | 119 | 28 | 2 | 2,401 |
Substance Abuse Treatment | 2,024 | - | 141 | 8 | 8 | 2,181 |
Risk Adjustment Program Payment | - | - | - | - | - | - |
Public Health and Social Services | 238 | - | 871 | 113 | 333 | 1,555 |
Aging Services Programs | 1,663 | - | 32 | 21 | 3 | 1,719 |
Health Care Fraud and Abuse | - | - | 1,546 | 51 | 4 | 1,601 |
Diabetes and Digestive and Kidney Diseases | 1,512 | - | 255 | 108 | 27 | 1,902 |
Social Services Block Grant | 1,647 | - | 10 | 1 | - | 1,658 |
Service and Supply Fund | 7 | - | 966 | 247 | 344 | 1,564 |
Neurological Disorders and Stroke | 1,298 | - | 201 | 84 | 21 | 1,604 |
Refugee and Entrant Assistance | 1,411 | - | 109 | 6 | 2 | 1,528 |
Child Health and Human Development | 892 | - | 302 | 96 | 24 | 1,314 |
Medicare and Medicaid Innovation | 564 | 116 | 452 | 45 | 4 | 1,181 |
Public Health Preparedness and Response | 627 | - | 272 | 105 | 398 | 1,402 |
National Institute on Aging | 925 | - | 147 | 65 | 17 | 1,154 |
HHS Service and Supply Fund | - | - | 825 | 151 | 66 | 1,042 |
Disease Control Research and Training | - | - | - | - | - | - |
Chronic Disease Prevention and Health Promotion | 764 | - | 289 | 124 | 8 | 1,185 |
HIV/AIDS, Viral Hepatitis, STD and Tuberculosis Prevention | 741 | - | 193 | 165 | 18 | 1,117 |
National Institute on Drug Abuse | 799 | - | 231 | 63 | 13 | 1,106 |
Other Agency Budgetary Accounts | 11,746 | 290 | 15,176 | 6,264 | 2,587 | 36,063 |
Total Amounts Agreed to be Spent | $672,469 | $609,156 | $28,281 | $10,331 | $54,141 | $1,374,378 |
Consolidating Balance Sheet by Budget Function
As of September 30, 2015
(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) | $ 9,925 | $ 151,312 | $ 44,785 | $ 13,437 | $ 219,459 | $ - | $ 219,459 |
Investments, Net (Note 4) | - | 5,658 | 263,993 | - | 269,651 | - | 269,651 |
Accounts Receivable, Net (Note 5) | 92 | 2,632 | 85,026 | 3 | 87,753 | (86,748) | 1,005 |
Other Assets (Note 8) | 16 | 192 | 24 | 15 | 247 | (69) | 178 |
Total Intragovernmental Assets | 10,033 | 159,794 | 393,828 | 13,455 | 577,110 | (86,817) | 490,293 |
Accounts Receivable, Net (Note 5) | - | 14,724 | 6,775 | 416 | 21,915 | - | 21,915 |
Inventory and Related Property, Net (Note 6) | - | 9,516 | - | - | 9,516 | - | 9,516 |
General Property, Plant and Equipment, Net (Note 7) | - | 5,609 | 308 | - | 5,917 | - | 5,917 |
Other Assets (Note 8) | - | 1,151 | 3 | - | 1,154 | - | 1,154 |
Total Assets | $10,033 | $190,794 | $400,914 | $13,871 | $615,612 | $(86,817) | $528,795 |
Stewardship Land (Notes 1 and 20) | |||||||
Liabilities(Note 9) | |||||||
Intragovernmental Liabilities | |||||||
Accounts Payable | $ 21 | $ 260 | $ 86,757 | $ - | $ 87,038 | $ (86,729) | $ 309 |
Other Liabilities (Note 13) | 2 | 3,272 | 9 | 414 | 3,697 | (88) | 3,609 |
Total Intragovernmental Liabilities | 23 | 3,532 | 86,766 | 414 | 90,735 | (86,817) | 3,918 |
Accounts Payable | 12 | 482 | 75 | 5 | 574 | - | 574 |
Entitlement Benefits Due and Payable (Note 10) | - | 41,928 | 66,221 | - | 108,149 | - | 108,149 |
Accrued Liabilities (Note 12) | 698 | 12,965 | (63) | 650 | 14,250 | - | 14,250 |
Federal Employee and Veterans Benefits (Note 11) | 3 | 12,062 | 7 | - | 12,072 | - | 12,072 |
Contingencies and Commitments (Note 14) | - | 9,095 | 10 | - | 9,105 | - | 9,105 |
Other Liabilities (Note 13) | 19 | 2,258 | 1,035 | 8 | 3,320 | - | 3,320 |
Total Liabilities | 755 | 82,322 | 154,051 | 1,077 | 238,205 | (86,817) | 151,388 |
Net Position | |||||||
Unexpended Appropriations-Funds from DedicatedCollections (Note 19) | - | (100) | 30,284 | - | 30,184 | - | 30,184 |
Unexpended Appropriations-All Other funds | 9,200 | 94,120 | - | 12,769 | 116,089 | - | 116,089 |
Cumulative Results of Operations-Funds from Dedicated Collections (Note 19) | - | 4,901 | 216,579 | - | 221,480 | - | 221,480 |
Cumulative Results of Operations-All Other funds | 78 | 9,551 | - | 25 | 9,654 | - | 9,654 |
Total Funds from Dedicated Collections | - | 4,801 | 246,863 | - | 251,664 | - | 251,664 |
Total All Other Funds | 9,278 | 103,671 | - | 12,794 | 125,743 | - | 125,743 |
Total Net Position | 9,278 | 108,472 | 246,863 | 12,794 | 377,407 | - | 377,407 |
Total Liabilities and Net Position | $10,033 | $190,794 | $400,914 | $13,871 | $615,612 | $(86,817) | $528,795 |
Consolidating Statement of Net Cost by Budget Function
For the Year Ended September 30, 2015
(in Millions)
Intra-HHS Eliminations | ||||||||
---|---|---|---|---|---|---|---|---|
Responsibility Segments | Education, Training, & Social Services | Health | Medicare | Income Security | Agency Combined Totals | Cost (-) | Revenue | Consolidated Totals |
ACF | $ 12,312 | $ - | $ - | $ 37,999 | $ 50,311 | $ (57) | $ 15 | $ 50,269 |
ACL | 1,755 | - | - | - | 1,755 | (9) | 9 | 1,755 |
AHRQ | - | 179 | - | - | 179 | (18) | 197 | 358 |
CDC | - | 10,246 | - | - | 10,246 | (126) | 223 | 10,343 |
CMS | - | 366,691 | 547,135 | - | 913,826 | (521) | 15 | 913,320 |
FDA | - | 3,189 | - | - | 3,189 | (269) | 12 | 2,932 |
HRSA | - | 9,207 | - | - | 9,207 | (138) | 51 | 9,120 |
IHS | - | 4,871 | - | - | 4,871 | (160) | 196 | 4,907 |
NIH | - | 29,724 | - | - | 29,724 | (617) | 229 | 29,336 |
OS | - | 2,949 | - | - | 2,949 | (574) | 719 | 3,094 |
PSC | - | 684 | - | - | 684 | (21) | 542 | 1,205 |
SAMHSA | - | 3,292 | - | - | 3,292 | (38) | 136 | 3,390 |
Net Cost of Operations | $14,067 | $431,032 | $547,135 | $37,999 | $1,030,233 | $(2,548) | $2,344 | $1,030,029 |
Gross Cost and Exchange Revenue
For the Year Ended September 30, 2015
(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 | $ 122 | $ (57) | $ 65 | $ (31) | $ 15 | $ (16) | $ 50,235 | $ (15) | $ 50,269 |
ACL | 20 | (9) | 11 | (9) | 9 | - | 1,744 | - | 1,755 |
AHRQ | 53 | (18) | 35 | (197) | 197 | - | 324 | (1) | 358 |
CDC | 807 | (126) | 681 | (367) | 223 | (144) | 9,836 | (30) | 10,343 |
CMS | 1,407 | (521) | 886 | (27) | 15 | (12) | 1,010,464 | (98,018) | 913,320 |
FDA | 1,250 | (269) | 981 | (33) | 12 | (21) | 3,244 | (1,272) | 2,932 |
HRSA | 253 | (138) | 115 | (51) | 51 | - | 9,043 | (38) | 9,120 |
IHS | 815 | (160) | 655 | (207) | 196 | (11) | 5,503 | (1,240) | 4,907 |
NIH | 1,604 | (617) | 987 | (314) | 229 | (85) | 28,998 | (564) | 29,336 |
OS | 936 | (574) | 362 | (777) | 719 | (58) | 2,812 | (22) | 3,094 |
PSC | 317 | (21) | 296 | (1,019) | 542 | (477) | 1,659 | (273) | 1,205 |
SAMHSA | 101 | (38) | 63 | (136) | 136 | - | 3,328 | (1) | 3,390 |
Totals | $7,685 | $(2,548) | $5,137 | $(3,168) | $2,344 | $(824) | $1,127,190 | $(101,474) | $1,030,029 |
Freeze the Footprint
For the Year Ended September 30, 2015
Freeze the Footprint Baseline Comparison (in Square Footage) | |||
---|---|---|---|
2012 Baseline | 2014 Year End | +/- Change | |
Total Leased | 13,603,974 | 13,593,265 | (10,709) |
Total Owned | 6,112,229 | 6,457,747 | 345,518 |
Total | 19,716,203 | 20,051,012 | 334,809 |
Reporting of O&M Costs-Owned and Direct Lease Buildings (in Millions) | |||
---|---|---|---|
2012 Baseline | 2014 Year End | +/- Change | |
Operation and Maintenance Costs | $83.3 | $84.7 | $1.4 |
Consistent with Section 3 of the OMB Memorandum-12-12, Promoting Efficient Spending to Support Agency Operations and OMB Management Procedures Memorandum 2013-02, the "Freeze the Footprint" policy 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 FY 2012 Baseline, the HHS inventory of office and warehouse space increased by 334,809 square feet in FY 2014, an overall increase of 1.7%. This is consistent with our projections in the September 2014 HHS Freeze the Footprint Plan. Because of known projects currently underway, HHS continues to project that it will be the end of FY 2016 when we can meet the FY 2012 Baseline. HHS will accomplish this through aggressively pursuing space and cost savings in office and warehouse space, through implementation of the HHS 170 useable square feet per person utilization rate policy for office space and through 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
- Appendices