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Healthcare Integrated General Ledger Accounting System (HIGLAS)

What is HIGLAS ?

CMS’s Healthcare Integrated General Ledger Accounting System (HIGLAS), a component of the Department of Health and Human Services (DHHS), Unified Financial Management System (UFMS). HIGLAS is a single, integrated dual-entry accounting system that standardizes and centralizes federal financial accounting functions for all of CMS’s programs. 

HIGLAS currently supports four lines of CMS business which include the Medicare Fee-for-Service (FFS), Medicare Secondary Payer (MSP), Federal Facilitated Marketplace (FFM), and the Administrative Program Accounting (APA) activities. The APA line of business (LOB) includes Medicaid and Children’s Health Insurance Program (CHIP) grants, Part C Managed Care and Part D Prescription Drug, federal payroll, travel, and myriad of other activities.

HIGLAS continues to enhance CMS’s oversight of all financial operations in order to achieve accurate, reliable, and timely financial accounting and reporting for all of CMS’s programs and activities.

Achievements over the last 10 years:

  1. Demonstrated compliance with accounting standards and requirements
  2. Eliminated redundant accounting systems
  3. Improved accountability for Medicare FFS payments to physicians, hospitals, and other providers servicing Medicare beneficiaries
  4. Provides timely, reliable, and complete financial reporting
  5. Supports the Federal Payment Levy Program (FPLP) to collect overdue taxes through a continuous levy on certain Federal payments; this includes the Medicare FFS Payments
  6. Meets the Financial Systems Integration Office (FSIO), previously the Joint Financial Management Improvement Program (JFMIP), developed and issued core financial system requirements that provides compliance with Federal Financial Management Improvement Act of 1996 (FFMIA)

HIGLAS Quick Facts:

  1. On a daily basis, HIGLAS processes approximately 4.2 million FFS claims
  2. Processes roughly $1.5 trillion in payments per year
  3. Reclaims through offset (AR/AP Netting) $9 billion per year
  4. Results in additional interest earned to the Medicare Trust Funds
  5. As of October 28, 2016, recouped a cumulative total of over $433.2 million in tax levy offsets and $212.2 million in non-tax levy offsets on behalf of the FPLP