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Healthcare Integrated General Ledger Accounting System (HIGLAS)

What is HIGLAS?

The Healthcare Integrated General Ledger Accounting System (HIGLAS) is a new dual-entry accounting system that replaces and modernizes the existing fee for service Medicare Contractor accounting systems with a single standardized system. In addition to processing Medicare claims, HIGLAS will replace the legacy Financial Accounting and Control System (FACS), which accumulates CMS' financial activities, both programmatic and administrative, in its general ledger.

Benefits

HIGLAS, a component of the Department of Health and Human Services (DHHS) Unified Financial Management System (UFMS), will:

  • Improve accountability for Medicare's payments to physicians, hospitals, and other providers servicing Medicare beneficiaries.
  • Eliminate redundant accounting systems
  • Allow more timely and effective collection activities on outstanding debts
  • Pay nearly 3 Million healthcare claims a day
  • Result in additional interest earned to the Medicare Trust Funds
  • Meet government financial regulations including the Joint Financial Management Improvement Program (JFMIP) and the Federal Financial Management Improvement Act of 1996 (FFMIA)

Background

The Centers for Medicare & Medicaid Services (CMS) has implemented the Healthcare Integrated General Ledger Accounting System (HIGLAS). HIGLAS is an integrated, dual-entry, general ledger accounting system to manage healthcare outlays. CMS has 45 million providers and beneficiaries, and it uses HIGLAS to process approximately 4.5 million claims daily. HIGLAS improves accountability for Medicare payments to physicians, hospitals, and other providers servicing Medicare beneficiaries. HIGLAS is also used to support accounting for Medicaid and Children’s Health Insurance Program (CHIP) grants and to generate the CMS Financial Statements, including all vendor payments, payables, and receivables.