United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1999-10-29 monographic deposited born digital 70 p. GA 1.13:AIMD-00-24 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-24 P0b002ee18038d24f f:ai00024 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-00-24 machine generated eng fdlp REPORT GAOREPORTS-AIMD-00-24 AIMD-00-24 Y2K Computer software verification and validation Systems conversions Strategic information systems planning Information resources management Systems compatibility Federal agency accounting systems Financial management systems FMS Year 2000 Program Supplemental Security Income Program FMS Electronic Federal Tax Payment System Government On-Line Accounting Link System Y2K SSI Letter Report AIMD Pursuant to a congressional request, GAO reviewed the Financial Management Service's (FMS) Year 2000 program, focusing on whether FMS is: (1) effectively managing its year 2000 testing; and (2) taking adequate steps to mitigate the year 2000 risks associated with four mission-critical systems that were not implemented by the Office of Management and Budget's (OMB) March 1999 deadline.<p/>GAO noted that: (1) FMS has established effective year 2000 test management controls for its six most mission-critical systems; (2) for instance, FMS developed test guidance, defined compliance criteria, and defined test roles and responsibilities; (3) together, these and other controls, provided the infrastructure needed for planning, executing and reporting year 2000 test activities, including system acceptance and end-to-end testing; (4) in line with GAO's year 2000 test guide, which is widely accepted and used in government and private industry, FMS also engaged an independent verification and validation (IV&V) contractor to ensure that testing was complete and thorough; (5) GAO reviewed this contractor's work and found that: (a) its scope was consistent with GAO's year 2000 test guide; and (b) the contractor identified no material problems with system acceptance testing of five of FMS' six most critical systems; (6) GAO also found that although the IV&V contractor did not review the sixth system, FMS took steps to gain reasonable assurance that year 2000 testing for this system was effectively managed; (7) further, FMS has established effective management controls in performing its portion of selected year 2000 end-to-end tests; (8) specifically, FMS satisfied the end-to-end testing key processes defined in GAO's guidance for three critical test events; (9) these events focused on three of FMS' most important core business functions--social security payments, Supplemental Security Income payments, and Internal Revenue Service (IRS) tax refund payments; (10) the tests included FMS processing payment files from Social Security Administration and IRS, printing checks, and transmitting electronic payment files to Federal Reserve Banks; (11) as of October 1, 1999, FMS reported that it had implemented two of the four systems that did not meet the March 31, 1999, OMB-imposed deadline for implementation; (12) for the remaining two, FMS reported that it has: (a) renovated and tested both; (b) implemented both at two of five sites; and (c) plans to complete their implementation by the end of October 1999; and (13) in addition, FMS has prepared and plans to test system contingency plans for these late systems as well as its other mission-critical systems. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-24/html/GAOREPORTS-AIMD-00-24.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-24/pdf/GAOREPORTS-AIMD-00-24.pdf GAO/AIMD-00-24 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-24 Letter Report GAO/AIMD-00-24; Year 2000 Computing Challenge: Financial Management; Y2K Computer software verification and validation Systems conversions Strategic information systems planning Information resources management Systems compatibility Federal agency accounting systems Financial management systems FMS Year 2000 Program Supplemental Security Income Program FMS Electronic Federal Tax Payment System Government On-Line Accounting Link System Y2K SSI