US · guidance
CMS Pub. 100-06, ch. 7, § 60
CMS Contractor Cycle Memo
This outline is provided to give the CMS contractor some guidelines on writing a cycle
memo. The CMS contractor cycle memo narrative is a written summary for the
transaction process. The narrative describes the initial point, the processing type,
completion point, key activities, and supervisory or management review. Within the
cycle memo, the key controls should be clearly identified by highlighting or underlining
and should be clearly numbered with the control activity numbering structure so controls
may be cross referenced to other documentation such as the control deficiency log and/or
corrective action plans. The key controls are identified for A-123 testing. The key
controls are those controls designed to meet the control objectives and cover
management’s financial statement assertions. They are the controls that management
relies upon to prevent and detect material errors and misstatements.
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History
(Rev. 308, Issued: 10-26-18 Effective: 09- 01- 18, Implementation: 11-27-18)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
c553c57ff9e30444d788c206910f31eed18538a6812a9f2515cc261d73ca33d6
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