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Medicare Financial Management Manual, Chapter 7, Internal Control Requirements
This document updates and provides clarification for Office of Management and Budget (OMB) A-123 and Internal Control over Financial Reporting.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: October 19, 2012
DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.