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 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