DEPARTMENT OF HEALTH & HUMAN SERVICES FEB 13 1991 Office of the Secretary The Honorable Richard G. Darman Dear Mr. Darman: The Chief Financial Officers (CFO) Act of 1990 (HR 5607) requires Executive Branch agencies to produce audited financial statements for all trust funds, revolving funds, and accounts having substantial commercial activity starting as of the end of fiscal year 1991. Included in the CFO Act is a provision, section 3515(e) (3), that allows the Director of the Office of Management and Budget (OMB) to waive the requirement for preparation and/or audit of fiscal year 1991 financial statements. 1. Washington, D.C. 20201 Our Department has made an assessment of all accounts, programs and activities that fall within the scope of the legislation. is attached at Enclosure A and requires coverage of 60 accounts which represent 80% of our outlays. We are making an early effort to aggressively engage in the preparation and audit of financial statements for those activities covered by the CFO Act. Our desire was to begin the process in FY 1991. Towards this end, we and our Inspector General have jointly developed a plan. However, the Administration's request for 1991 funding of this effort did not materialize. Our present strategy takes into consideration major variables that affect early implementation of the legislation. The first is the absence of funding. The President's FY 1992 budget includes funding that will allow us to make major progress. A second variable involves the size and complexity of program activities. We are now pursuing a phase-in strategy that will, by necessity, require some deferment in implementation. Accordingly, we must request OMB waiver for some of the CFO Act's requirements. revised plan is as follows: Our It For FY 1991 we will continue the preparation and audit of all seven program activities of the Social Security Administration which account for $253 billion. These include: Payments to Social Security Trust Funds, Supplemental Security Income Program, Special Benefits for Disabled Coal Miners, 2. 3. O Enclosures Payments for Credits against Social Security : Federal Old-Age and Survivors Insurance Trust Federal Disability Insurance Trust Fund and Limitation on Administrative Expense: (SSA). In addition, we will prepare and audit statements for the Office of the Secretary Working Capital Fund. For FY 1991 we will begin in FY 1991 to phase-in As new resources arrive in FY 1992, they will allow us to produce FY 1992 financial statements that will be audited for all HHS accounts (60) falling within the purview of the CFO Act. It should be noted that for FY 1991, HHS will have audited financial statements incorporating a minimum of 56% of HHS outlays and in excess of $250 billion dollars. For FY 1992 over 50% of HHS accounts will be included in audited financial statements. That will incorporate approximately 80% of the Department's outlays, the remainder of which falls outside the scope established by the CFO Act. Based upon the aforementioned plan, and in accordance with the waiver provision of the CFO Act, I am requesting a waiver of the preparation and audit of the FY 1991 financial statements as described above and as itemized in Enclosure B. If there are questions regarding our phase-in plan or waiver request, your staff should feel free to contact Dennis Fischer, Deputy Assistant Secretary for Finance (202-245-2084). Sincerely yours, Moly Kevin Moley Agency ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF FINANCIAL OFFICER LEGISLATION FDA Salaries and Expenses, FDA #HS Appropriation Account Title `HRSA Health Resources and Services COC NIH Salaries and Expenses, FDA (Royalties) Rental Payments (FDA) Buildings and Facilities, FDA Revolving Fund for Certification and Other Services Cooperative Research and Development Agreements (FDA) |Health Professions & Nursing Student Loans (HRSA) Medical Facilities Guarantee and Loan Fund Health Professions Graduate Student Loan Fund Nurse Training Fund Health Professions Education Fund Vaccine Injury Compensation Vaccine Improvement Program Trust Fund Public Health Service Conditional Gift Fund, HRSA |Indian Health Services Indian Health Services (Medicare/Medicaid) Disease Control, Research, and Training Cooperative Research and Development Agreements (CDC) |National Library of Medicine John E. Fogarty International Center National Institute on Aging National Institute on Aging (Royalties) National Institute of Child Health and Human Development National Inst of Child Health & Human Dev (Royalties) Office of the Director, NIH Office of the Director, NIH (Royalties) Symbol Research Resources National Cancer Institute National Cancer Institute (Royalties) National Institute of General Medical Sciences National Institute of Environmental Health Sciences National Institute of Environmental Health Sciences (Royaltles) 75_0600 75_0601 75X0603 75X4309 75X5148 75X8247 Consolidated Working Fund (Grants for Research, IHS) 75X3921 Rents and Charges/Operation and Maintenance of Quarters (IHS) |75X5071 74X8073 75_0350 75_/_0350 75X3903 75X4430 75X4305 75X4306 75X4307 75_0320 7520X8175 75X8254 75X8889 75_0390 75J_0390 75_0943 75X5146 75208145 75X8250 75_0807 75_0819 75X0838 75_0843 75J_0843 75_1_0844 75_0846 75J_0846 75_0849 75_1_0849 75_0862 Outlays in FY 89 Code 8477,440.023 30,611,894 1,566,975 61,935 0 (12.071) Enclosure A 1,465,560,685 4 (14,274,844) 4 1,589.276 27,157,782 1 (10,213,227) (83,247) 1 4 726.658 1,761,135 63,756 984,054,198 10.294,575 (444,488) 1,028.617 20,782.900 823.573,287 0 39,964,339 0 71,911,936 13.932.537 29.515.092 214,328.975 (700) 399.287,204 1,580,547,964 (217,656) 193,954,240 1. Revolving Funds 2. Trust Funds 3. Pilot Program 4. Substantial Commercial Activity 5. Not Covered by Law 6. Not an Active Account 5 414,763.216 (1.011) 4 55,810,665 5 (104,332) 2 555545 4 4 4 4 |
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