The Fiscal Year 2021 Updates for the CMS Internet Only Manual (IOM) Publication (Pub.) 100-06, Medicare Financial Management Manual, Chapter 7 - Internal Control Requirements
This Change Request (CR) contains the upcoming Fiscal Year 2021 annual document updates, and provides clarification for the Office of Management & Budget (OMB) A-123 and Internal Controls over Financial Reporting (ICOFR).
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: March 23, 2021
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