FY 2017 HHS Agency Financial Report
Topics in this Section: Other Financial Information | Reduce the Footprint | Summary of Financial Statement Audit and Management Assurances | Civil Monetary Penalty Adjustment for Inflation | Grants Oversight & New Efficiency Act Report | Payment Integrity Report (Section 1-10 | 11 | 12-13) | FY 2017 Top Management and Performance Challenges Identified by the Office of Inspector General
OTHER FINANCIAL INFORMATION
Consolidating Balance Sheet by Budget Function
As of September 30, 2017
(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) | $10,951 | $154,021 | $28,284 | $16,497 | $209,753 | $- | $209,753 |
| Investments, Net (Note 4) | - | 4,822 | 270,702 | - | 275,524 | - | 275,524 |
| Accounts Receivable, Net (Note 5) | 149 | 5,096 | 71,570 | 6 | 76,821 | (75,853) | 968 |
| Advances (Note 8) | 17 | 333 | 25 | 40 | 415 | (182) | 233 |
| Total Intragovernmental Assets | 11,117 | 164,272 | 370,581 | 16,543 | 562,513 | (76,035) | 486,478 |
| Accounts Receivable, Net (Note 5) | - | 12,343 | 20,672 | 66 | 33,081 | - | 33,081 |
| Inventory and Related Property, Net (Note 6) | - | 9,698 | - | - | 9,698 | - | 9,698 |
| General Property, Plant and Equipment, Net (Note 7) | - | 5,547 | 701 | - | 6,248 | - | 6,248 |
| Advances (Note 8) | 97 | 662 | 29,292 | 808 | 30,859 | - | 30,859 |
| Other Assets | - | 459 | - | - | 459 | - | 459 |
| Total Assets | $11,214 | $192,981 | $421,246 | $17,417 | $642,858 | $(76,035) | $566,823 |
| Stewardship Land (Notes 20) | |||||||
| Liabilities (Note 9) | |||||||
| Intragovernmental Liabilities | |||||||
| Accounts Payable | $17 | $592 | $75,466 | $1 | $76,076 | $(75,837) | $239 |
| Other Liabilities (Note 13) | 2 | 3,385 | 6,407 | 65 | 9,859 | (198) | 9,661 |
| Total Intragovernmental Liabilities | 19 | 3,977 | 81,873 | 66 | 85,935 | (76,035) | 9,900 |
| Accounts Payable | 22 | 988 | 84 | 5 | 1,099 | - | 1,099 |
| Entitlement Benefits Due and Payable (Note 10) | - | 47,722 | 60,625 | - | 108,347 | - | 108,347 |
| Accrued Liabilities (Note 12) | 772 | 9,754 | - | 1,346 | 11,872 | - | 11,872 |
| Federal Employee and Veterans Benefits (Note 11) | 4 | 13,519 | 9 | - | 13,532 | - | 13,532 |
| Contingencies and Commitments (Note 14) | - | 13,871 | 926 | - | 14,797 | - | 14,797 |
| Other Liabilities (Note 13) | 19 | 3,594 | 736 | 9 | 4,358 | - | 4,358 |
| Total Liabilities | 836 | 93,425 | 144,253 | 1,426 | 239,940 | (76,035) | 163,905 |
| Net Position | |||||||
| Unexpended Appropriations - Funds from Dedicated Collections (Note 19) |
- | (3) | 17,287 | - | 17,284 | - | 17,284 |
| Unexpended Appropriations - Other funds | 10,286 | 103,451 | - | 15,951 | 129,688 | - | 129,688 |
| Cumulative Results of Operations - Funds from Dedicated Collections (Note 19) |
- | (2,030) | 259,706 | - | 257,676 | - | 257,676 |
| Cumulative Results of Operations - Other funds | 92 | (1,862) | - | 40 | (1,730) | - | (1,730) |
| Total Net Position - Funds from Dedicated Collections | - | (2,033) | 276,993 | - | 274,960 | - | 274,960 |
| Total Net Position - Other Funds | 10,378 | 101,589 | - | 15,991 | 127,958 | - | 127,958 |
| Total Net Position | 10,378 | 99,556 | 276,993 | 15,991 | 402,918 | - | 402,918 |
| Total Liabilities and Net Position | $11,214 | $192,981 | $421,246 | $17,417 | $642,858 | $(76,035) | $566,823 |
Consolidating Statement of Net Cost by Budget Function
For the Year Ended September 30, 2017
(in Millions)
| Intra-HHS Eliminations | ||||||||
|---|---|---|---|---|---|---|---|---|
| Responsibility Segments | Education, Training, & Social Services | Health | Medicare | Income Security | Agency Combined Totals | Cost (-) | Revenue | Consolidated Totals |
| ACF | $12,498 | $- | $- | $38,715 | $51,213 | $(94) | $24 | $51,143 |
| ACL | 1,957 | - | - | - | 1,957 | (10) | 1 | 1,948 |
| AHRQ | - | 319 | - | - | 319 | (25) | 39 | 333 |
| CDC | - | 12,080 | - | - | 12,080 | (429) | 85 | 11,736 |
| CMS | - | 396,203 | 567,129 | - | 963,332 | (418) | 585 | 963,499 |
| FDA | - | 3,047 | - | - | 3,047 | (290) | 19 | 2,776 |
| HRSA | - | 10,932 | - | - | 10,932 | (270) | 9 | 10,671 |
| IHS | - | 5,054 | - | - | 5,054 | (187) | 220 | 5,087 |
| NIH | - | 31,272 | - | - | 31,272 | (549) | 368 | 31,091 |
| OS | - | 3,259 | - | - | 3,259 | (1,045) | 968 | 3,182 |
| PSC | - | 1,191 | - | - | 1,191 | (76) | 653 | 1,768 |
| SAMHSA | - | 3,540 | - | - | 3,540 | (75) | 150 | 3,615 |
| Net Cost of Operations | $14,455 | $466,897 | $567,129 | $38,715 | $1,087,196 | $(3,468) | $3,121 | $1,086,849 |
Gross Cost and Exchange Revenue
For the Year Ended September 30, 2017
(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 | $202 | $(94) | $108 | $(32) | $24 | $(8) | $51,079 | $(36) | $51,143 |
| ACL | 22 | (10) | 12 | (1) | 1 | - | 1,936 | - | 1,948 |
| AHRQ | 43 | (25) | 18 | (39) | 39 | - | 322 | (7) | 333 |
| CDC | 1,115 | (429) | 686 | (252) | 85 | (167) | 11,259 | (42) | 11,736 |
| CMS | 1,079 | (418) | 661 | (595) | 585 | (10) | 1,060,132 | (97,284) | 963,499 |
| FDA | 1,344 | (290) | 1,054 | (26) | 19 | (7) | 3,806 | (2,077) | 2,776 |
| HRSA | 379 | (270) | 109 | (10) | 9 | (1) | 10,615 | (52) | 10,671 |
| IHS | 703 | (187) | 516 | (276) | 220 | (56) | 5,940 | (1,313) | 5,087 |
| NIH | 1,689 | (549) | 1,140 | (498) | 368 | (130) | 30,236 | (155) | 31,091 |
| OS | 1,389 | (1,045) | 344 | (1,004) | 968 | (36) | 2,934 | (60) | 3,182 |
| PSC | 337 | (76) | 261 | (1,454) | 653 | (801) | 2,313 | (5) | 1,768 |
| SAMHSA | 119 | (75) | 44 | (160) | 150 | (10) | 3,581 | - | 3,615 |
| Totals | $8,421 | $(3,468) | $4,953 | $(4,347) | $3,121 | $(1,226) | $1,184,153 | $(101,031) | $1,086,849 |
Reduce the Footprint
For the Year Ended September 30, 2017
| Reduce the Footprint Baseline Comparison (in Square Footage) | |||
|---|---|---|---|
| 2015 Baseline | 2016 Year End | Change | |
| Total Leased | 13,014,210 | 14,183,422 | 1,169,212 |
| Total Owned | 6,273,290 | 5,274,225 | (999,065) |
| Total | 19,287,500 | 19,457,647 | 170,147 |
| Reporting of O&M Costs - Owned and Direct Lease Buildings (in Millions) | |||
| 2015 Baseline | 2016 Year End | Change | |
| Operation and Maintenance Costs | $92.2 | $84.7 | $(7.5) |
OMB Memorandum 12-12, Promoting Efficient Spending to Support Agency Operations, and OMB Management Procedures Memorandum 2015-01, Implementation of OMB Memorandum M-12-12 Section 3: Reduce the Footprint, require CFO Act Departments to set annual targets for reducing the total square footage of their domestic office and warehouse space compared to the FY 2015 baseline.
In FY 2016 HHS office and warehouse space inventory increased by 170,147 square feet (sq.) or 0.8 percent; as compared to the Reduce the Footprint baseline of 19,287,500 sq. established for FY 2015. HHS was unable to meet the FY 2015 target due to delays in disposing of assets planned for FY 2016 and program growth at FDA and Office of Medicare Hearings and Appeals. However, HHS significantly reduced its inventory of office and warehouse space over the past several years with a decrease from 20,346,775 sq. in FY 2014 to the current level in FY 2016 of 19,457,647 sq. HHS expects to reduce the inventory of office and warehouse space by 159,203 sq. by the end of FY 2017 and will continue to review its warehouse inventory to identify future reduction opportunities.
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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