Archive for September, 2009

CPS Workers Get Bonuses, But Their Accounting System Doesn’t Record it That Way

September 13, 2009

Just look at the first few paragraphs of this report. It shows:

The data contained in this report may not agree with the FY 2007 budget and accounting records

Why?

the cost of furnishing personnel in lieu of cash are included in the grants data, but are recorded as personnel service costs in accounting records

Here’s the whole report:

ForEwOrd

The Department of Health and Human Services (HHS) is the principal United States (U.S.) government agency for protecting the health of all Americans and providing essential human services to those in need. As one of the largest federal departments, the nation’s largest health insurer, and the largest grant-making agency, HHS represents almost a quarter of all federal outlays and administers more grant dollars than all other federal agencies combined. HHS manages an array of grant programs in basic and applied science, public health, income support, child development, and health and social services. Collectively these programs are the Department’s primary means to achieve its strategic goals and objectives, described in the FY 2007-2012 HHS Strategic Plan (see Appendix A). The top 50 programs by award amount are identified in Appendix B.

To realize these goals HHS forms partnerships with other federal departments; state, local, and tribal governments; academic institutions; hospitals; the business community; nonprofit and volunteer organizations including faith-based and community-based organizations; and foreign countries and international organizations. The primary vehicle used in these partnerships is a grant. Grants are financial assistance awards that provide support or stimulation to accomplish a public purpose authorized by federal statute. The primary beneficiary under a grant or cooperative agreement is the public, as opposed to the government. Unique to the HHS Indian Health Service (IHS) are Public Law 93-638 Title V Compact and Title I Contract awards, which are self-determination funding agreements. Compacts are explained further in the IHS portfolio section of this report.

This report is the annual summary of grants HHS awarded during Fiscal Year 2007 (October 1, 2006, through September 30, 2007). The purpose of this report is to provide an overview of the Department’s grant programs, which are described in the Catalog of Federal Domestic Assistance (CFDA) (www.cfda.gov). The source of the grant data is the Tracking Accountability in Government Grants System (TAGGS), the Department’s central grant funding information database. Annual grants reports for fiscal years 1997 through 2006 are located at the TAGGS Web site (http://taggs.hhs.gov/AnnualReports.cfm).

This report does not include technical assistance, which provides services instead of money; other assistance in the form of loans, loan guarantees, interest subsidies, or insurance; direct payments of any kind to individuals; or contracts which are required to be entered into and administered under procurement laws and regulations.

By aggregating this grant information into this single report, we hope to provide a more complete and useful understanding of the Department’s grant awards. This report provides grant award information in four sections: Overview, Mandatory Grant Awards, Discretionary Grant Awards and Operating Division (OPDIV) Grant Programs.

U.S. Department of Health and Human Services

Office of the Secretary
Office of the Assistant Secretary for Resources and Technology
Office of Grants

Table of Contents

Foreword……………………………………………………………………………………………………………………….. 2
Table of Contents……………………………………………………………………………………………………………. 3
Notes on Methodology, TAGGS……………………………………………………………………………………….. 4
Section I. Overview…………………………………………………………………………………………………………. 5
Organizational Chart…………………………………………………………………………………………….. 7
Grant Awards By Operating Division………………………………………………………………………. 8
Section II. Mandatory Grant Awards………………………………………………………………………………… 10
Section III. Discretionary Grant Awards by Financial Assistance Type………………………………… 16
Section IV. Operating and Staff Division Grant Portfolios
Administration for Children and Families (ACF)……………………………………………………… 22
Agency for Healthcare Research and Quality (AHRQ)…………………………………………… 24
Administration on Aging (AoA)……………………………………………………………………………… 25
Centers for Disease Control and Prevention (CDC)……………………………………………….. 27
Centers for Medicare & Medicaid Services (CMS)………………………………………………… 30
Food and Drug Administration (FDA)……………………………………………………………………. 32
Health Resources and Services Administration (HRSA)…………………………………………. 34
Indian Health Service (IHS)…………………………………………………………………………………. 36
National Institutes of Health (NIH)………………………………………………………………………… 38
Office of the Secretary (OS)
Office of the Assistant Secretary for Planning and Evaluation (ASPE)………….. 41
Office for Public Health and Science (OPHS)……………………………………………. 43
Office of Global health AFFAIRS (OGHA)…………………………………………………. 46
Office of the Assistant Secretary for Planning and Evaluation (ASPR)………….. 48
Substance Abuse and Mental Health Services Administration (SAMHSA)………………… 50
Appendix A. HHS Strategic Goals and Objectives…………………………………………………………….. 52
Appendix B. HHS Grant Programs………………………………………………………………………………….. 53

Notes on Methodology, TAGGS

The grant information contained in this report is from the HHS TAGGS, which contains data generated by the HHS grant-making operating divisions (OPDIVs) and several staff divisions (STAFFDIVs) within the Office of the Secretary (OS). For purposes of this report, OS is considered an OPDIV. Developed and maintained by the Office of Grants (OG), TAGGS is the Department’s central repository for all HHS grant award data.

TAGGS currently tracks obligated grant funds of mandatory and discretionary grant programs at the primary transaction level. HHS grant-making OPDIVs submit grant award data to the TAGGS database monthly and annually. Other data submitted to TAGGS include grant recipient demographic (e.g., type of organization, address); funding and grants payments, managed in the Payment Management System; and descriptive program information included in the CFDA Web site. (www.cfda.gov).

The OG maintains a public Web site (http://taggs.hhs.gov), where users are able to view standard TAGGS-generated reports and to query the database. This TAGGS Web site is used by HHS staff, congressional offices, other executive agencies, potential and current grant recipients, and other interested parties for a variety of informational purposes. Some commonly searched TAGGS fields are congressional district, grant program name, recipient (grantee) name, recipient location (state, city, zip, and/or congressional district), awarding OPDIV, transaction amount (or sum of transactions), and fiscal year.

The data in this report reflect all grant awards obligated during FY 2007. The number of grants is a count of awards or projects receiving grant funds. This report also includes funds deobligated in FY2007 that were awarded in prior fiscal years. Deobligations are downward adjustments to previously awarded obligations, representing cost revisions, corrections, or award cancellation. However, any deobligations to FY 2007 Awards occurring in subsequent fiscal years will not be contained in this report.

The data contained in this report may not agree with the FY 2007 budget and accounting records (e.g., Medicaid’s accounting adjustments) for several reasons. For examples: 1) the grant award data may include reobligations of prior years’ funds in addition to current year funds; 2) the cost of furnishing personnel in lieu of cash are included in the grants data, but are recorded as personnel service costs in accounting records; and 3) jointly funded grants are included in accounting records, but are not included herein unless awards are made by HHS programs.

The dollar amounts set forth in this report for each OPDIV may also differ from the amounts shown in the each OPDIV’s Budget Request (“Preliminary Budget Submission to HHS,” the “Justification of Budget Estimates to OMB,” and the “Justification of Estimates for Appropriations Committees”). Percentages used throughout the report may not add up to exactly 100% due to rounding and other minor adjustments.

Section I. Overview

The Department of Health and Human Services awards approximately 60% of the federal government’s grant dollars. HHS awards two types of grants: mandatory and discretionary. Mandatory grants are those that a federal agency is required by statute to award if the recipient, usually a state, submits an acceptable state plan or application, and meets the eligibility and compliance requirements of the statutory and regulatory provisions of the grant program. Discretionary grants are those that permit the federal government, according to specific authorizing legislation, to exercise judgment, or “discretion,” in selecting the applicant/recipient organization, through a competitive grant process.

Over three quarters of HHS’s budget is comprised of mandatory programs. Medicare, Medicaid, State Children’s Health Insurance Program (SCHIP), and Temporary Assistance for Needy Families (TANF) are the largest HHS mandatory programs, providing a total of approximately $600 billion annually in health and human services to over 80 million Americans. Medicare and Medicaid are the nation’s largest health insurance programs assisting states, healthcare providers, and individuals in the provision of adequate health care for those in need. Although Medicare and Medicaid are entitlement programs, Medicare is directly administered by HHS and state governments. TAGGS does not track such direct payments; thus, they are not included in this report.

Other HHS health programs encompass biomedical research, training of biomedical research scientists and health professionals, support of health professional schools, development and delivery of health services, disease prevention and health promotion programs, and construction of research, educational, and health facilities.

HHS social service programs provide support to every group of Americans, including children, youth, families, and the elderly. As a social service program, TANF provides block grants to states to provide benefits and services to low income families with children. In addition to providing cash benefits to needy families, states use TANF to provide a wide range of benefits such as child care and transportation aid and activities to help reduce out-of-wedlock pregnancies to support two-parent families. Other HHS social service programs to improve the social and economic well being of those in need include refugee assistance, enforcement of child support orders, foster care and adoption, prevention of child abuse and neglect, Indian tribal services, Head Start programs, youth at-risk prevention, and other programs and initiatives targeted toward improving the social and economic well being of those in need.

The following HHS OPDIVs/STAFFDIVs administer and manage over 300 grant programs which are described in the Catalog of Federal Domestic Assistance (www.cfda.gov). In this report, Agency for Toxic Substances and Disease Registry awards are included in the Centers for Disease Control and Prevention grant funding data.

ACF – Administration for Children and Families
AHRQ – Agency for Healthcare Research and Quality
AoA – Administration on Aging
ATSDR – Agency for Toxic Substances and Disease Registry
CDC – Centers for Disease Control and Prevention
CMS – Centers for Medicare & Medicaid Services
FDA – Food and Drug Administration
HRSA – Health Resources and Services Administration
IHS – Indian Health Service
NIH – National Institutes of Health
OS/ASPE – Office of the Secretary/Assistant Secretary for Planning and Evaluation
OS/OPHS – Office of the Secretary/Office of Public Health and Science
OS/OGHA – Office of the Secretary/Office of Global Health Affairs
OS/ASPR – Office of the Secretary/Office of the Assistant Secretary for Preparedness and Response
SAMHSA – Substance Abuse and Mental Health Services Administration

Organizational Chart

The following organizational chart shows the structure of HHS.

GRANT AWARDS BY OPERATING DIVISION

FY 2007 Total Dollars: $273,301,411,087
FY 2007 Total Awards: 76,088
FY 2007 Total Recipients: 11,725

OPDIV
Awards
%
Awards
Dollars
%
Dollars
ACF
7,899
10.38
$45,238,834,935
16.55
AHRQ
339
0.45
$88,424,530
0.03
AoA
1,086
1.43
$1,355,120,415
0.50
CDC
3,167
4.16
$4,037,343,122
1.48
CMS
573
0.75
$192,028,184,295
70.26
FDA
108
0.14
$30,380,660
0.01
HRSA
6,119
8.04
$5,281,558,538
1.93
IHS
600
0.79
$171,458,993
0.06
NIH
53,480
70.29
$21,263,484,000
7.78
OS/ASPE
5
0.01
$3,093,802
0.00
OS/OPHS
438
0.58
$372,752,471
0.14
OS/OGHA
9
0.01
$4,807,501
0.00
OS/ASPR
101
0.13
$481,820,913
0.18
SAMHSA
2,164
2.84
$2,944,146,912
1.08
Total
76,088
100.00
$273,301,411,087
100.00
In FY 2007, HHS awarded $273.3 billion in grants. This included $40.2 billion in discretionary awards and $233.1 billion in mandatory awards.

CMS, which administers the Medicaid Program, awarded 70% ($192 billion) of the total HHS grant funds, representing less than 1% of the total number of grants.

ACF awarded the second highest percentage (16.5%, $45.2 billion) of the total HHS grant funds, which represents 10% of the total number of grants.

NIH awarded 70% (53,480) of the total number of HHS grants, totaling $21 billion, in FY 2007. This represents 53% of the discretionary grant funds, but only 8% of the total HHS grants funds.

OPDIV Grant Funding: Mandatory and Discretionary Totals
OPDIV
Mandatory
Discretionary
Total
#
%
Dollars
%
#
%
Dollars
%
#
%
Dollars
%
ACF
3,013
65.20
$37,624,670,128
16.14
4,886
6.84
$7,614,164,807
18.96
7,899
10.38
$45,238,834,935
16.55
AHRQ

339
0.47
$88,424,530
0.22
339
0.45
$88,424,530
0.03
AoA
841
18.20
$1,307,696,737
0.56
245
0.34
$47,423,678
0.12
1,086
1.43
$1,355,120,415
0.50
CDC
104
2.25
$92,928,932
0.04
3,063
4.29
$3,944,414,190
9.82
3,167
4.16
$4,037,343,122
1.48
CMS
338
7.31
$191,401,916,760
82.10
235
0.33
$626,267,535
1.56
573
0.75
$192,028,184,295
70.26
FDA

108
0.15
$30,380,660
0.08
108
0.14
$30,380,660
0.01
HRSA
92
1.99
$555,342,206
0.24
6,027
8.43
$4,726,216,332
11.77
6,119
8.04
$5,281,558,538
1.93
IHS

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