J CUECs – Financial (HIGLAS)

30.9.6.2 – J CUECs – Financial (HIGLAS) (Rev. 331, Issued: 11-15-19, Effective: 10-01-19, Implementation: 12-17- 19) J – Control Objective Number J – CUEC Description J.1, J.7 Contractors on HIGLAS/CAFM rely on controls at CMS to obtain reasonable assurance that HIGLAS systematically records all activity resulting in the Treasury Report on Receivables (TROR), Balance Sheets, Income Statements and cash (letter of credit) transactions. J.3, J.6 Contractors on HIGLAS/CAFM rely on controls at CMS to provide reasonable assurance that CMS has communicated standard language for demand letters to the system maintainer and in HIGLAS. J.4 Contractors on HIGLAS/CAFM rely on CMS to approve employee access to HIGLAS for specific job functions. J.6 Contractors on HIGLAS/CAFM rely on CMS to ensure that HIGLAS calculates the aged accounts receivable completely and accurately. J.5, J.6 Contractors on HIGLAS/CAFM rely on CMS to provide oversight on the HIGLAS support contractor and system maintainer to maintain controls to properly record the accounting activity. ALL CMS accurately and timely communicates mandated regulatory requirement changes and internal policy changes. End Section 30.9.6.2 – J CUECs – Financial (HIGLAS): Back to Table of Contents