Office of Management and Budget (OMB) Circular A-123 self assessment review of CMS’ (Central and Regional Offices, Data Centers, and Medicare contractors) Internal Controls over Financial Reporting (ICOFR) subcontract to Grant Thornton LLP under contract to Centers for Medicare and Medicaid Services. NCCG provide Medicare and Medicaid expertise to assist in compliance with the reporting requirements of Office of Management and Budget (OMB) Circular A-123 “Review of Internal Controls over Financial Reporting (ICOFR)of the Centers for Medicare & Medicaid Services (CMS) " Project included visits to 10 CMS Regional Offices, 22 Medicare FFS Contractor sites, 12 Data Centers and CMS Central Office to review and test controls associated with CMS and CMS contractors’ basic financial statements, all required supplementary information, and all related scheduled and disclosures included in the CMS Financial Report. . The project task included: Documenting Controls and Evaluate Design of the Controls; Test controls for compliance and Operating Effectiveness and Identifying and Addressing Deficiencies, Validating previous Corrective Action Plans; (CAP’s) and generating Reports on Internal Controls over Financial Reporting for each site visited. This internal review encompassed Medicare Hospital (Part A) and Medicare Medical (Part B), Medicare Advantage (Part C) and Prescription Drug Program (Part D) and Medicaid/SCHIP.