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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

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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

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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

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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

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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.

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Also see these sections of the Agency Financial Report:

Content created by Office of Finance (OF)
Content last reviewed on November 24, 2015