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Enclosure A

ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF FINANCIAL OFFICER LEGISLATION

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FDA Salaries and Econsas, FDA

75_0600 Salaries and Eponses, FDA (Royales)

75J_0600 Rental Payments (FDA)

75_0601 Bulldings und Factihlas, FDA

75X0603
Revolving Fund for Corticwon and Other Services

T5XA309
Cooperative Research and Development Agreements (FDA) 75X3140
Food and Drug administration Unconditional Gin Fund

75X8247 HASA Health Resources and Services

75_0350 Haakh Professions & Nursing Student Loans (MRSA)

75J_0350 Consolidated Working Fund (HASA)

75X3903 Medical Facilities Quaranta and Loan Fund

75X1130 Health Professions Graduate Student Loan Fund

75X4305 Nurse Training Fund

75X4306 Homecom Eucom

75X4307 Vaccine Injury Compensation

75_0320 Vaccine Improvement Program Trust Fund

7520X8175 Public Health Service Condnional Gin Fund, HASA

75X8284 Pallonts' Bonolit Fund, PHS Hosphals, HASA

75X8889 HS Indlan Health Services

75_0390 lan Hanh sex dac dao

75J_0090 Indian Health Facilities

75X0391 Consolidated Working Fund (Grants for Research, IHS)

75X3921 Ronts and Charges/Operation and Maintenance of Quartiers (HS) 175X5071 Contributions, Indian Health Facimies

74X8073 COC Disease Control, Research, and Training

75_0943 Cooperative Research and Development Agreements (COC) 75X5 146 Hazardous Substance Trust Fund (Transfer from EPA)

75208145 Gils and Donations, COC

75X&ZSO NIH National Library of Medicina

75_0807 John E Fogasty International Care

75_0819 Bulldings and Facilities, NIH

75X0838 National Institute on Aging

75_0843 Nallonal Insekuta on Aging (Poyatles)

75J_0843 National Institute of Child Hoann and Human Development 75_0844 National Inst of Child Hoanh & Human Dov (Poyatles)

75 J_0844 Office of the Director, NIH

75_0846 Office of the Director, NIH (Royakies)

175 J_0846 Rasearch Resources

75_0848 National Canca Instituto

175_0849
National Cancer Instituto (Royalties)

T5J_0849
National Institute of General Medical Sciences

75_0851
National Institute of Environmental Health Sciences

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71,911,936 13.932.537 23.515.092 214,328.975

1700) 414,763.216

(1,011) 55.810.665

(104.33.2) $99.287.204 1,580.547.964

(217,656) 82.441.295 183.954.240

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75_0862 National Instituto of Environmental Health Sciences (Royahtles) T5J_0862

(755)

1. Revolving Funds
2 Tres Funds
I Plot Program

Subastantial Commercial Activity
5. Not covered by Law
& Not an Active Account

ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF ANANCIAL OFFICER LEGISLATION

Symbol

Oudents in FY 89

Code

Appropriation Account Tudo

Apancy

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NIH Nallonal Heart, Lung, and Blood Institusi

75_0872 National Heart, lung. and Blood Instituto Royaltles)

75J_0872 National Institute of Dental Research

75_0873
National Instituto of Dental Research Poyatles)

75J_0873
National Institute of Diabetes, and Digestive and Kidney Diseases |75_0884
Nat Inst of Diabetes. & Digestive & Kidney Diseases (Royalties) 75J_0884
National Institute of Allergy and Infectious Diseases

75_0885
Nailonal Institute of Allergy & Infectious Diseases (Royales) 75 J_0885
National Insthute of Nourological Disorders and Stroke

75_0886 Nallonal Institute of Neurological Disorders & Suroko (Royalties) 75 J_0886 National Eye Instituto

75_0887 National Institute of Arthritis & Musculoskeletal & Skin Diseases 75_0888 National Center for Nursing pasearch

75_0889 National Institute on Duatnass & Other Communication Disorders 175_0890 National Center for Human Genoma Pesearch

75_0891 Management Fund, NIH

75_3966 Management Fund, NIH (Royalles)

75 J.3966 Service and Supply Fund, NIH

75X4554 Cooperative Research and Development Agreements (NIH) 75X5145 National Institutes of Health Unconditional Gin Fund

75X8248 National Instrutos of Hoanh Conditional GIM Fund

75X8253 Pallents' Benefit Fund, National Institutes of Health

75X8888 ADAMHA Fodoral Subsidy for Salnt Bizabeths Hospital

75_1300 Construction and Renovation, Saint Elzabeths Hospital

75X1312 Alcohol, Drug Abuse, and Mental Health

75_1361 Alcohol. Drug Abuso, and Mental Health (Royalties)

75J_1361 Cooperathve Research and Dovelopment Agreements (ADAMHA) 75X6147 Saint Elizabeths Hospital Unconditional GIN Fund

75X8555 Pallents' Banesit Fund, Saint Elizabeths Hospital

75X8559 OASH Retirement Pay and Medical Benelts for Commissioned Officers 75_0379 Oince of the Assistant Secretary for Health

75_1101 Scientific Activities Overseas, Special Foreign Currency Program 75X1102 Service and Supply Fund, OASH

75X4552 Public Health Service Unconditional Gin Fund

75X8249 AHCPR Health Care Policy and Research

75_1700 HCFA Program Management, HCFA

75_0511 Grants to Stales la Mediala

75X0512 Payments for Credits against Health care contributions

75X0513 Payments to Health Care Trust Funds

75_0580 Health Malntenance Organizallon Loan & Loan Guarantee Fund 75X4420 Survey and conlfication Revolving Fund

75X4421 Federal Supplementary Medical Insurance Trust Fund

7520X8004 Federal Hospital Insurance Trust Fund

7520X8005 Catastrophic

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90.544.852 34.603.975.842

554.580.379 31.221.000.000 (2.960.714)

0 38.215.178.826 58.237,528.06€

0

ON Noua

75X8184

1. Rovoking Funds
2 Trust Funds
2 Plot Program
4. Substantial Commercial Activity
6. Not covered by low
6. Not an Active Account

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ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF FINANCIAL OFFICER LEGISLATION

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Payments to Social Securtty Trust Funds
Supplemental Securtty Income Program
Special Benefits for Disabled Coal Miners
Payments for Credis against Social Security Contributions
Federal Old-Abo und Survivors Insurance Trust Fund
Federal Disability Insurance Trust Fund
Umitation on Administrativo Expenses (SSA)

75_0404 75X0406 75X0109 75XOLO 7520X8006 7520X8007 75X8704

$3.865.895,982 12.554.726.832

FSA Program Administration, FSA

Family Support Payments to Stales
Low Income Home Energy Assistance
Rotugoo and Entrant Assistance
Community Services Bloct Grand
Interim Assistanca to Sales for Legalization
Payments to States for AFDC Work Programs

Gints and Contributions, Community Services Administration HDS Social Services Block Grant :..Grants to States for Social and Child Wellgo Services

Human Development Services

Payments to Slates for Foster Care and Adoption Assistance OS General Departmental Management

Policy Research
Office of the Inspector General
Otrico for Chil Rights
Otfice of Consumer Affairs
Working Capital Fund, OS

892,712,012 2.288,130,954 208.711,194,411 23.486.533.296 1.429.560,395

75_1500 75X1501 75_1502 75_1503 75_1504 175_1508 175_1509 7:5X8905

79.183.533
11,165,680.806
1,393,258.150

388.433.131
383.073.066
322,715.495
85,511.306

Nu u uu uuu

75_1634 75X1634 75_1636 75_1645

2,669.735.775

832.949 2.835.339.055 1,343,881,531

5 5 5

75_0120 75_0122 75_0128 75_0135 75_0137 75X2503

80.556.013

4,855.847 36.778.719 15.460.80S 1.627.902 7,042,040

5 5 5 5 5 1

1. Porotving Funds 2 Truse Funds 3 Pilot Program 4. Substantial Commercial Activity 5. Mae Covered by Low 6. Not an Active Account

Enclosure B

USTING OF HHS ACCOUNTS WHICH ARE AFFECTED BY FY 1991 WAIVER REQUEST

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Question. In the past, you have said that a lack of government-wide accounting standards limits the auditing work that can be performed. will the CFO Act change this?

Answer. One of the problems which we think will be found in the preparation of financial statements is the lack of coverage in the current accounting standards for dealing with certain financial arrangements that the Federal government makes. Generally, such financial arrangements are not acknowledged through transactions in the accounting records.

For example, the government has a reversionary interest in funds and assets provided to grantees on a conditional basis. When we know that a certain segment of the grantee population is not complying with these conditions, should we treat the applicable funds or assets as accounts receivables or perhaps as some kind of a contingent receivable? Generally accounting standards do not recognize contingent receivables.

These kinds of issues may be difficult for auditors to address because there may be problems in finding suitable guidance for handling them. These issues will not make it impossible to audit the statements, but may result in the need for numerous explanations of why the auditors could not reach a conclusion about whether the financial statements are fairly stated.

The passage of the CFO Act will not directly effect an improvement in Federal accounting standards. However, the creation of the Federal Accounting Standards Advisory Board (FASAB) may result in a longrange improvement in this situation. The FASAB was created at about the same time the CFO Act was passed. It was created to bring about improvements in Federal accounting standards and to put in place a process for developing accounting standards on a broader authority than was previously the case. Previously, Federal accounting standards were promulgated by the General Accounting office. The FASAB has a composition which is quite broad; it should thus result in standards which are more broadly accepted by the Federal financial management community. As the FASAB becomes productive, the issues which management and auditors find troublesome in the preparation and audit of financial statements should be considered and resolved.

Question. Are you in favor of the Department's request to waive the CFO Act's audit requirements for some parts of HHS?

Answer.

As I stated in my testimony, I support

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