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Reporting and Auditing Requirements – Medicaid Cost Report Engagements - Section IJ Our examination disclosed the following instances of material noncompliance applicable to state and federal regulations: • ______________________________________________ In our opinion, except for the instances of material noncompliance described above, ________________________________complied with, in all material respects, the aforementioned requirements for the income and expenses reported on the Medicaid cost report for the period _________________, through ____________________; resident days for the period ___________________, through _______________________; and for resident accounts for the period __________________, through__________________. This report is intended solely for the information and use of the Tennessee General Assembly and the Tennessee Department of Finance and Administration. However, this report is a matter of public record, and its distribution is not limited. Sincerely, Deborah V. Loveless, CPA Director IJ-10
SECTION JK QUICK REFERENCE LINKS Audit Manual Web References Accounting and Financial Reporting Manual for Tennessee Emergency Communications Districts http://www.comptroller.tn.gov/la/pdf/TNECDManual2008.pdf http://www.comptroller.tn.gov/repository/CA/MG/TNECDManual2008.pdf Allotment (Department) Code Definitions http://www.comptroller.tn.gov/la/grantcon.asp CFDA Catalog https://www.cfda.gov/ Collateral Pool Banks http://treasury.tn.gov/bank/index.html Confirmation Contacts and Phone Numbers http://www.comptroller.tn.gov/la/Confirmations.asp Contract to Audit Accounts https://www.comptroller.tn.gov/RA_Upload/http://www.comptroller1.state.tn.us/au dit/contract.asp County Chart of Accounts http://www.comptroller.tn.gov/la/LGSlocalGovernment.asp http://www.comptroller1.state.tn.us/la/CountyGovernment.asp Government Auditing Standards (Yellow Book) http://www.gao.gov/yellowbook Grantor Agency Contacts /Grantor Information http://www.comptroller.tn.gov/la/grantcon.asp OMB Circular A-133 Compliance Supplement and OMB Circulars http://www.whitehouse.gov/omb/circulars_default/ Formatted: Font: 12 pt Field Code Changed Formatted: Hyperlink, Font: 12 pt Formatted: Default Paragraph Font, Font: 10 pt JK-1
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S T A T E O F T E N N E S S E E DEP
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SPECIAL PURPOSE GOVERNMENTS (INCLUD
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Trust Funds - Procedures IJ-5 Resid
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PREFACE This audit manual supersede
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Introduction This manual sets forth
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(9) Establish minimum standards for
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Section 9-3-213, Tennessee Code Ann
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SECTION A GENERAL INFORMATION Compt
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Auditing Standards and Requirements
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Miscellaneous - Section APP.E APP.E
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EXAMPLE OF A PROPOSAL EVALUATION ME
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