Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Pass-Through Activity
Miscellaneous Topics
Reporting of Medicare-Related Programs
ALN 93.794, Reimbursement of State Costs for Provision of Part D Drugs — This program is the only Medicare-related program subject to the Uniform Guidance (2 CFR 200) and is included in SEFA. It was confirmed that ERS, TRS, UT and A&M do not report Medicare Part D under ALN 93.794. These agencies are reported under ALN 93.770, Medicare Prescription Drug Coverage. ALN 93.770 is not subject to 2 CFR 200, Subpart F audit requirements and therefore is not included in SEFA. Instead, these funds are reported as a deduction reconciling item on SEFA, Note 2: Reconciliation.
Note: ALN 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:
| ALN # | 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: ALN 93.782, Medicare Transitional Drug Assistance Program for Territories, is no longer an active program.
ALN 93.783, Medicare Transitional Drug Assistance Program for States, is no longer an active program. This program ended 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.