United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2002-10-01 monographic deposited born digital 64 p. GA 1.13:GAO-03-31 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-31 P0b002ee18037824a f:d0331 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-03-31 machine generated eng fdlp REPORT GAOREPORTS-GAO-03-31 GAO-03-31 Financial management Financial management systems Reporting requirements Federal agencies Performance measures Accountability Noncompliance Other Written Product A05219

The ability to produce the data needed to efficiently and effectively manage the day-to-day operations of the federal government and provide accountability to taxpayers has been a long-standing challenge at most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the 24 Chief Financial Officers Act agencies to implement and maintain financial management systems that comply substantially with (1) federal system requirements, (2) federal accounting standards, and (3) the U.S. Government Standard General Ledger (SGL). FFMIA also requires GAO to report annually on the implementation of the act. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-31/html/GAOREPORTS-GAO-03-31.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-31/pdf/GAOREPORTS-GAO-03-31.pdf GAO-03-31 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-31 Other Written Product GAO-03-31; Financial Management: FFMIA Implementation Necessary to Achieve Accountability; Financial management Financial management systems Reporting requirements Federal agencies Performance measures Accountability Noncompliance Title 31 Section 3512 31 U.S.C. 3512 Volume 104 Page 2838 104 Stat. 2838 Public Law 101-576 Public Law 104-208