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Enclosure A

ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF FINANCIAL OFFICER LEGISLATION

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$477,440.023

4.790 30.611.894 1.566.973

61.935

FDA Salaries and Spenses, FDA

Salaries and Expensas, FDA (Royales)
Rental Payments (FDA)
Buildings und Fachlas, FDA
Revolving Fund for Cortification and Other Services

Cooperative Research and Development Agreements (FDA) 1: ** Food and Drug administration Uncomndulona Gir Fund HASA Health Resources and sendices

Health Professions & Nursing Student Loans (HASA)
Consolidated Worldng Fund (HRSA
Medical Facilities Guaranto und Loan Fund
Health Professions Graduate Student Loan Fund

Nurse Training Fund
:à He hason Educ mun

Vaccino Injury Compensation
Vaccine Improvement Program Trust Fund
Public Health Service Condalonal Gin Fund, HASA

Pallonts' Bonellt Fund, PHS Hosptials, HASA
HS Indlan Health Services

nganHan eves deal deal
Indian Health Facilities
Consolldated Working Fund (Grants for Research, IHS)
Ronts and charges/Operation and Maintenance of Quarters (HS)

ContalbƯlos Indian Han Fedes
Joisease Control, Research, and Training
Cooperative Research and Development Agrooments (COC)
Hazardous Substance Trust Fund (Transfer from EPA)
Girls and Donations, COC

75_0600
75 J_0600
75_0601
TEX0603
7SX4309
75X3148
75X8247
75_0350
75J_0350
75X3903
T5X4430
75X4305
75X4306
75X4307
75_0320
7520X8175
75X8254
75X8889
75_0390
T5J_0090
75X0391
75X3921
75X5071

X8073

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75_0943
75X5146
75208145
75X8250
75_0807
75_0819
75X0838
75_0813
75J_0843
75_0844
75J_0844
75_0846
75 J_0846
75_0848
75_0849
75J_0849
75_0851
75_0862
75 J_0862

71.911.936
13.932.537

29.515.092
214,328.975

(700) 414,763.216

(1,011)
55,810.665

(104.332)
199.287.2014
1,580.547.964

(217,656)
652.441.295
183.984.240

(755)

1. Revolving Funds
2 Trust Funds :

Plat Program
1 Subastantial Commercial Activity
5. Not covered by Law
6. Not an Activo Account

ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF FINANCIAL OFFICER LEGISLATION

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NIH Nallonal Heart, Lung, and Blood Institusi

75_0872 National Heart, Lung, and Blood Institus. (Poyaltles)

75 J_0872 National Institute of Dental Research

75_0873
National Institute of Dantal Research Poyatles)

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

75_0885
National Instituto of Allergy & Infectious DiSALSAS (Royaltles) 75 J_0885
Nailonal Insthute of Nourological Disorders and Suroko

75_0886 National Institute of Neurological Disorders & Stoke (Royalties) 751_0886 National Eye Instituto

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

75_0889 Nauonal Institute on Duanass & Other Communication Disorders 75_0890 Nallonal Center for Human Genomo Alesearch

75_0891 Management Fund, NIH

75_3966
Management Fund, NIH (Poyahlas)

T5J_3966
Service and Supply Fund, NIH

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

75X8248 Nalonal Insanutes of Hoanh Conditional Gin Fund

75X8253 Pulents' Benen Fund, National Institutes of Health

75X8888 ADAMHA Foderal Subsidy for Saint Elizabeths Hospital

75_1300 Iconstruction and Renovation, Saint Elizabeths Hospital

75X1312 Alcohol, Drug Abuse, and Mental Health

751361 Alcohol, Drug Abuse, and Mental Health Proyalties)

75J_1361 cooperative Research and Dovelopment Agreements (ADAMHA) 175X5147 Saint Elizabeths Hospital Unconditional GIN Fund

75X8555 Patients' Beneft Fund, Saint Elizabeths Hospital

75X8559 DASH Retirement Pay and Medical Benellts for Commissioned Officers 75_0379 Joifice of the Assistant Secretary for Health

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

75X4552 Public Hoanh Service Uncondional Gin Fund

75X8249 Hoanth Care Policy and Research

75_1700 Program Management, HCFA

75_0511 Grants to Stales for Medicald

75X0512 Payments for credits against Health Care Contributions

75X0513 Payments to Health Care Trust Funds

75_0680 Health Malntenance Organization Loan & Loan Guarantee Fund 75X4420 Survey and conification Revolving Fund

75X4421 Federal Supplementary Medical Insurance Trust Fund

7520X8004 Federal Hospital Insurance Trust Fund

7520X8005 Catastrophic

75X8184

22.049.042

26.608 1.173.163.123

(6.686)

(3.308)

103.581.509
81.589.846

1.310.822
(5.640.633)

236.940

80.544.852 34.603.975.842

554.580.379 31.227.000.000

(2.960.714)

38.215.178.826 58.237.528.06E

1. Revolving Funds
2 Trust Funds !
2 Plot Program
4. Substantial Commercial Activity
5. Not covered by Law
6. Not an Acthre Account

ANALYSIS OF HHS ACCOUNTS UNDER THE CHIEF FINANCIAL OFFICER LEGISLATION

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Enclosure B

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USTING OF HHS ACCOUNTS WHICH ARE AFFECTED BY FY 1991 WAIVER REQUEST
Agency
Appropriation Account. Titile

Symbol FDA Salaries and Expenses, FDA (Royalties)

175)_0600 Cooperative Research and Development Agreements (FDA) 175X5148 Food and Drug Administration Uncomnditional Gift Fund

175X8247 Health Resources and Services

75_0350 Health Prtofessions & Nursing Student Loans (HRSA)

175)_0350 JConsolidated Working Fund (HASA)

75X3903 Medical Facilities Guarantee and Loan Fund

75X4430 Health Professions Graduate Student Loan Fund

75X4305 Nurse Training Fund

75X4306 Health Professions Education Fund

75X4307 Vaccine Injury Compensation

75 0320 Vaccine Improvement Program Trust Fund

7520X8175 Public Health Service Conditional Gift Fund, HASA

75X8254 Patients' Benefit Fund, PHS Hospitals, HRSA

75X8889 Indian Health Services

75_C390 Indian Health Services (Medicare/Medicaid)

757_0390 Indian Health Facilities

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

75X3921 Rents & Charges/Operation & Maintenance of Quarters (IHS) 75X5071 Contributions, Indian Health Facilities

74X8073 Disease Control, Research, and Training

75_0943 Cooperative Research and Development Agreements (CDC) 75X5146 Hazardous Substance Trust Fund (Transfer from EPA)

75208145 Gifts and Donations, CDC

75X8250 National Institute on Aging (Royalties)

75 / 0843 National Inst of Child Health & Human Dev (Royalties)

75 J_0844 Office of the Director, NIH (Royalties)

75_0846 National Cancer Institute (Royalties)

75 _0849 National Institute of Environmental Health Sciences

75_0862 National Institute of Environmental Health Sciences (Royalties) 75 J_0862 National Heart, Lung, and Blood Institute (Royalties)

75 J_0872 National Institute of Dental Research (Royalties)

75 _0873 Nat Inst of Diabetes, & Digestive & Kidney Diseases (Royalties) 75J_0884 National Institute of Allergy & Infectious Diseases (Royalties) 75J_0885 National Institute of Neurological Disorders & Stroke (Royalties) 75J_0886 Management Fund, NIH (Royalties)

75J_3966 Cooperative Research and Development Agreements (NIH) 75X5145 National Institutes of Health Unconditional Gift Fund

75X8248 National institutes of Health Conditional Gift Fund

75X8253 Patients' Benefit Fund, National Institutes of Health

75X8888 ADAMHA Alcohol, Drug Abuse, and Mental Health (Royalties)

751_1361 Cooperative Research & Development Agreements (ADAMHA) 75X5147 Saint Elizabeths Hospital Unconditional Gift Fund

75X8555 OASH Public Health Service Unconditional Gift Fund

75X8249 HCFA Health Maintenance Org. Loan & Loan Guarantee Fund

75X4420 Federal Supplementary Medical Insurance Trust Fund

7520X8004 Federal Hospital Insurance Trust Fund

7520X8005 FSA Gifts and Contributions, Community Services Administration 75X8905

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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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