ENCLOSURE B
FEDERAL EMPLOYEES HEALTH BENEFITS PROGRAM
FISCAL YEAR REPORTING PACKAGE
For the period October 1, 2001 - September 30, 2002
2002 FISCAL YEAR REPORTING PACKAGE
This section contains the guidelines for your FISCAL YEAR ACCOUNTING STATEMENT REPORTING. A preliminary, estimated Summary Statement is due no later than October 24, 2002, and the final is due no later than December 01, 2002. All statements and supporting schedules must be prepared using the accrual basis of accounting and the information provided in Enclosure A. Please review this information and contact us immediately if you feel it is not accurate.
If your Plan participated in the DOD Project during fiscal year 2002, the financial results pertaining to this activity must be stated separately on the Summary Statement and incorporated in your total financial operations.
The final Fiscal Year Accounting Statement is due at OPM no later than December 01, 2002, and should be forwarded to:
U.S. Office of Personnel Management
Financial Management Division
Attention: Melanese Matthews
1900 E Street, NW, Room 3H25
Washington, D.C. 20415
FEDERAL EMPLOYEES HEALTH BENEFITS PROGRAM
FISCAL YEAR ACCOUNTING STATEMENTS
FOR THE PERIOD ENDING SEPTEMBER 30, 2002
TABLE OF CONTENTS
A. Financial statements and required supplementary schedules of
the FEHBP for the period ending September 30, 2002 and 2001
and independent auditors report, which include:
ESTIMATED SUMMARY STATEMENT OF FINANCIAL OPERATIONS
SUMMARY STATEMENT OF FINANCIAL OPERATIONS
FEHBP BALANCE SHEET
STATEMENT OF OPERATIONS
STATEMENT OF CASH FLOWS
B. Required supplementary schedules include:
Supplemental Schedule of Administrative Expenses
Supplemental Schedule of Health Charges Paid
Supplemental Schedule of Monthly Cash Flows
Supplemental Schedule of Audit Findings
Supplemental Schedule of Treasury Offset Activity
C. Other reports based on reporting option (see Audit Guide)
D. Corrective action plan (see Audit Guide)