Performance and Accountability Report
Fiscal Year 2002

2002

Restated
2001

Assets (Note 2)

Intragovernmental

    Fund Balance with Treasury (Note 3)

$84,772

$80,949

    Investments, Net (Note 5)

273,867

244,931

    Accounts Receivable, Net (Note 6)

843

907

    Anticipated Congressional Appropriation - CMS (Note 7)

10,399

11,166

    Other Assets (Note 11)

150

94

Total Intragovernmental

$370,031

$338,047

Accounts Receivable, Net (Note 6)

4,150

4,165

Loans Receivable and Foreclosed Property, Net (Note 8)

370

427

Cash and Other Monetary Assets (Note 4)

375

137

Inventory and Related Property, Net (Note 9)

165

67

General Property, Plant & Equipment, Net (Note 10)

2,756

2,331

Other Assets (Note 11)

61

7

Total Assets

$377,908

$345,181

Liabilities (Note 12)

Intragovernmental

    Accounts Payable

270

30

    Accrued Payroll and Benefits

76

67

    Other Liabilities (Note 17)

967

1,026

Total Intragovernmental

$1,313

$1,123

Accounts Payable

775

643

Entitlement Benefits Due and Payable (Note 13)

44,576

40,441

Environmental and Disposal Costs (Note 15)

15

16

Accrued Grant Liability (Note 16)

3,480

3,075

Loan Guarantees Liabilities (Note 8)

276

312

Federal Employee & Veterans Benefits (Note 14)

8,174

7,501

Accrued Payroll & Benefits

792

713

Other Liabilities (Note 17)

862

775

Total Liabilities

$60,263

$54,599

Net Position

Unexpended Appropriations

73,786

70,051

Cumulative Results of Operations

243,859

220,531

Total Net Position

$317,645

$290,582

Total Liabilities & Net Position

$377,908

$345,181

2002

Restated 2001

Inter-OPDIV Eliminations

Operating Division

OPDIV Consolidated Totals

Costs (-)

Earned/Exchange Revenues (+)

HHS Consolidated Totals

HHS Consolidated Totals

ACF

$45,959

$(27)

$4

$45,936

$43,666

AoA

1,104

(2)

-

1,102

959

AHRQ

276

(5)

-

271

221

CDC

4,553

(113)

93

4,533

4,059

CMS

384,924

(46)

1

384,879

352,330

FDA

1,298

(78)

19

1,239

1,112

HRSA

5,794

(102)

27

5,719

5,220

IHS

2,857

(29)

20

2,848

2,677

NIH

20,575

(438)

93

20,230

17,013

OS

1,285

(73)

115

1,327

842

PSC

946

(22)

208

1,132

2,161

SAMHSA

2,883

(34)

9

2,858

2,648

Net Cost of Operations

$472,454

$(969)

$589

$472,074

$432,908

Cumulative Results of Operations

Unexpended Appropriations

Total Net Position

Beginning Balances

$220,531

$70,051

$290,582

Prior period adjustments (+/-) (Note 20)

(51)

(67)

(118)

    Unreconciled Transactions Affecting Change in Net Position

11

-

11

Beginning balances, as adjusted

$220,491

$69,984

$290,475

Budgetary Financing Sources:

    Appropriations received

-

338,688

338,688

    Appropriations transferred-in/out (+/-)

-

(307)

(307)

    Other adjustments (rescissions, etc) (+/-)

36

(9,165)

(9,129)

    Appropriations used

325,414

(325,414)

-

    Nonexchange revenue

170,231

-

170,231

    Donations and forfeitures of cash and cash equivalents

47

-

47

    Transfers-in/out without reimbursement (+/-)

(884)

-

(884)

    Other budgetary financing sources (+/-)

223

-

223

Other Financing Sources:

    Donations and forfeitures of property

1

-

1

    Imputed financing from costs absorbed by others

363

-

363

    Other (+/-)

11

-

11

Total Financing Sources

$495,442

$3,802

$499,244

Net Cost of Operations (+/-)

472,074

-

472,074

Ending Balances

$243,859

$73,786

$317,645

Budgetary

NonBudgetary Credit Program Financing Accounts

Total

Budgetary Resources:

Budget Authority

    Appropriations Received

$624,555

-

$624,555

    Net transfers (+/-)

149

-

149

    Other

1,954

-

1,954

Unobligated Balances

    Beginning of Period

6,288

-

6,288

    Net transfers, actual (+/-)

(1,958)

-

(1,958)

Spending Authority from Offsetting Collections

    Earned

        Collected

4,029

52

4,081

        Receivable from Federal sources

43

-

43

    Change in unfilled customer orders

        Advance received

374

-

374

        Without advance from Federal sources

217

-

217

    Transfers from trust funds

2,388

-

2,388

    Subtotal

$7,051

$52

$7,103

Recoveries of prior year obligations

7,623

-

7,623

Temporarily not available pursuant to Public Law

(30,910)

-

(30,910)

Permanently not available (-)

(4,097)

-

(4,097)

Total Budgetary Resources

$610,655

$382

$611,037

Status of Budgetary Resources:

Obligations Incurred

    Direct

$599,614

$28

$599,642

    Reimbursable

2,953

-

2,953

    Subtotal

$602,567

$28

$602,595

Unobligated Balances - Available

    Apportioned

5,338

-

5,338

    Exempt from apportionment

150

354

504

Unobligated Balances - Not Available

2,600

-

2,600

Total Status of Budgetary Resources

$610,655

$382

$611,037

Relationship of Obligations to Outlays:

Obligated Balance, Net – Beginning of Period

$72,194

-

$72,194

Obligated Balance, Net - End of Period

    Accounts receivable (-)

(1,536)

-

(1,536)

    Unfilled customer orders from Federal sources (-)

(607)

-

(607)

    Undelivered orders

69,404

-

69,404

    Accounts payable

9,119

-

9,119

Outlays

    Disbursements

590,124

28

590,152

    Collections (-)

(6,417)

(52)

(6,469)

    Subtotal

$583,707

$(24)

$583,683

Less: Offsetting receipts

25,965

-

25,965

Net Outlays

$557,742

$(24)

$557,718

OPDIV Consolidated Totals

Inter-OPDIV Eliminations

HHS Consolidated Totals

RESOURCES USED TO FINANCE ACTIVITIES:

Budgetary Resources Obligated

    Obligations Incurred

$602,595

-

$602,595

    Less: Spending Authority from Offsetting Collections and Recoveries

14,726

-

14,726

    Obligations Net of Offsetting Collections and Recoveries

$587,869

-

$587,869

    Less: Offsetting Receipts

25,965

-

25,965

    Net Obligations

$561,904

-

$561,904

Non-Budgetary Resources

    Donations and Forfeitures of Property

1

-

1

    Imputed Financing From Costs Absorbed by Others

416

(53)

363

    Other Non-Budgetary Resources

11

-

11

    Net Non-Budgetary Resources Used to Finance Activities

$428

$(53)

$375

Total Resources Used to Finance Activities

$562,332

$(53)

$562,279

RESOURCES USED TO FINANCE ITEMS NOT PART OF THE NET COST OF OPERATIONS:

    Change in Budgetary Resources Obligated for Goods, Services and Benefits Ordered but Not Yet Provided

$4,399

-

$4,399

    Resources That Fund Expenses Recognized in Prior Periods

44,740

-

44,740

    Budgetary Offsetting Collections and Receipts That Do Not Affect Net Cost of Operations:

        Credit Program Collections That Increase Liabilities for Loans Guarantees or Allowances for Subsidy

(49)

-

(49)

        Other

(720)

-

(720)

    Resources That Finance the Acquisition of Assets or Liquidations of Liabilities

631

-

631

    Other Resources or Adjustments to Net Obligated Resources That Do Not Affect Net Cost of Operations

87,102

-

87,102

Total Resources Used to Finance Items Not Part of the Net Cost of Operations

$136,103

-

$136,103

Total Resources Used to Finance the Net Cost of Operations

$426,229

$(53)

$426,176

COMPONENTS OF NET COST OF OPERATIONS THAT WILL NOT REQUIRE OR GENERATE RESOURCES IN THE CURRENT PERIOD

Components Requiring or Generating Resources in Future Periods:

    Increase in Annual Leave Liability

$28

-

$28

    Increase in Environmental and Disposal Liability

3

-

3

    Increase in Exchange Revenue Receivable from the Public

745

-

745

    Other

1,116

-

1,116

        Accrued Entitlement Benefit Costs (CMS only)

44,576

-

44,576

Total Components of Net Cost of Operations That Will Require or Generate Resources in Future Periods

$46,468

-

$46,468

Components Not Requiring or Generating Resources:

    Depreciation and Amortization

$142

-

$142

    Losses or (Gains) from Revaluation of Assets and Liabilities

(1)

-

(1)

    Other

(384)

(327)

(711)

Total Components of Net Cost of Operations That Will Not Require or Generate Resources

$(243)

$(327)

$(570)

Total Components of Net Cost of Operations That Will Not Require or Generate Resources in the Current Period

46,225

(327)

45,898

NET COST OF OPERATIONS

$472,454

$(380)

$472,074