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HHS is Health and Human Services, the federal department tasked with running Obamacare.
The important thing to note about this story is how completely normal it seems for a government agency like HHS to have significant problems keeping track of its money and operations. No one is ever surprised when a government agency is found incompetent in this manner, and in fact, it happens frequently. And yet, the President and the Democrats in Congress thought it perfectly reasonable to hand over control of healthcare to that same government.
Not only is this story further evidence that Obamacare should be repealed, it illustrates again how clueless the Democrats were who voted for it.