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

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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

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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

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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

 

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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.

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