Health Care Financing Administration Financial Report: Fiscal Year 1998DIANE Publishing, 2000 - 141 lappuses |
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Accounts Payable accreditation activities agencies allowance for uncollectible amounts appropriate assets audit auditors benefit payments billion Budget Budgetary Resources cash CLIA collections Combined Statement compliance condition-level Consolidated Balance Sheet Consolidated Statement coverage Covered by Budgetary develop due June 30 durable medical equipment Enrollment ensure ERNST & YOUNG estimate Federal fee-for-service financial management financial reporting financial statements Financing Administration Financing Sources fiscal FISS fraud and abuse goal HCFA HCFA's health care Health Care Financing health insurance HIPAA hospital HUMAN SERVICES implemented improve internal control Investments JCAHO laboratories managed care material weaknesses Medicaid programs Medicare accounts receivable Medicare and Medicaid Medicare beneficiaries Medicare contractors Medicare+Choice Medigap Non-MSP nursing operations organizations outlays percent performance premiums procedures program integrity providers reconciliation requirements Revenue September 30 SMI Trust Fund Social Security standards Statement of Budgetary Total uncollectible accounts validation surveys YOUNG LLP
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59. lappuse - Such investments may be made only in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States.
99. lappuse - ... the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
98. lappuse - Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overal financial statement presentation.
101. lappuse - The objectives of a system are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles.
101. lappuse - ... in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
99. lappuse - Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.
121. lappuse - The management of FCA is responsible for complying with laws and regulations applicable to the agency. As part of obtaining reasonable assurance about whether the agency's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of Laws and regulations, noncompliance with which could have a direct and material effect on the determination of financial statement amounts, and certain other laws and regulations specified in OMB Bulletin No.
100. lappuse - September 30, 1991, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure.
123. lappuse - Providing an opinion on compliance with certain provisions of laws and regulations was not an objective of our audit and, accordingly, we do not express such an opinion. This report is intended solely for the information and use of...
101. lappuse - Accountants, reportable conditions are matters coming to our attention relating to significant deficiencies in the design or operation of the internal control...