HIGLAS Architecture

The Healthcare Integrated General Ledger Accounting System (HIGLAS), a single integrated Internet-based accounting system, leverages the very latest in commercial off-the-shelf (COTS) software to support CMS' mission to:

• Collect standardized accounting data from Medicare Contractors for Part A and Part B claims
• Process Medicaid and CHIP grants
• Perform internal administrative program accounting

HIGLAS Functions

HIGLAS is responsible for performing seven major financial functions:

Accounts Payable

• Disbursing payments owed to providers, physicians, suppliers, beneficiaries, insurers, employers, and other entities

Accounts Receivable

• Collecting overpayments made to providers, physicians, suppliers, beneficiaries, insurers, employers, and other entities

General Ledger

• Posting and recording all financial transactions
• Summarizing and maintaining account balances by the fund structure and individual general ledger accounts

Cash Management

• Reconciling Medicare Contractors' bank statements

Administrative Program Accounting

• Maintaining data used to generate CMS' financial statements
• Supporting the issuance of grants and subsidiaries made to other organizations or Individuals
• Supporting budget formulation and execution

Audit Control

• Auditing the integrity of the data as it is entered, altered or deleted
• Performing financial statement audits

Healthcare Transaction Base

• Providing a federal document view of the data in HIGLAS