The Fiscal Year 2025 Updates for the CMS Internet Only Manual (IOM) Publication (Pub.) 100-06, Medicare Financial Management Manual, Chapter 7 - Internal Control Requirements
The purpose of this Change Request (CR) is to provide updated Internal Controls over Financial Reporting Guidance with respect to the following:
1. Office of Management & Budget (OMB) A-123 Reviews,
2. Certification Package of Internal Controls (CPIC) Reporting,
3. American Institute of Certified Public Accountants (AICPA) SSAE 18 Reporting, &
4. Corrective Action Plan (CAP) Initial & Quarterly Reporting for IOM Pub 100-06, Chapter 7 for the upcoming Fiscal Year 2025.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: December 13, 2024
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