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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Miscellaneous Topics
Reporting of Medicare-Related Programs

CFDA 93.794, Reimbursement of State Costs for Provision of Part D Drugs — This program is the only Medicare-related program subject to OMB A-133 and is included in SEFA. It was confirmed that ERS, TRS, UT and A&M do not report Medicare Part D under CFDA 93.794. These agencies are reported under CFDA 93.770, Medicare Prescription Drug Coverage. CFDA 93.770 is not subject to OMB A-133 audit and therefore is not included in SEFA. Instead, these funds are reported as a deduction reconciling item on SEFA, Note 2: Reconciliation.

Note: CFDA 93.794, Reimbursement of State Costs for Provision of Part D Drugs, is no longer an active program. This program was archived in 2009.

Other Medicare-related programs that are not subject to Uniform Guidance and not included in SEFA — Revenues received from other Medicare-related programs include revenues for state medical facilities serving Medicare-eligible patients. These revenues are not reported as federal revenues since they are sales of services. They are not subject to Uniform Guidance and are not reported in SEFA. Other Medicare-related programs include:

CFDA # Program Title
93.770 Medicare Prescription Drug Coverage
93.773 Medicare Hospital Insurance
93.774 Medicare Supplementary Medical Insurance
93.782 Medicare Transitional Drug Assistance Program for Territories
93.783 Medicare Transitional Drug Assistance Program for States

Note: CFDA 93.783, Medicare Transitional Drug Assistance Program for States, is no longer an active program. This program was archived in 2009.

Since these programs are reported as federal revenue on the operating statement, they are included as reconciling items on SEFA, Note 2: Reconciliation.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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