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 2003-06-27 monographic deposited born digital 28 p. GA 1.13:GAO-03-903R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-903R P0b002ee180396964 f:d03903r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-03-903R machine generated eng fdlp REPORT GAOREPORTS-GAO-03-903R GAO-03-903R Congressional oversight Financial management Financial management systems Financial statement audits Financial statements Internal controls Strategic planning Correspondence A07421 GAO was asked to identify the core financial systems used at each of the CFO Act agencies as of September 30, 2002, and the status of any agency plans to update core financial systems. Core financial systems, as defined by the Joint Financial Management Improvement Program, include managing general ledger, funding, payments, receivables, and certain basic cost functions. The core financial systems receive data from other financial and feeder systems, such as acquisition, grant, and personnel systems, as well as from direct user input, and provide data for financial performance measurement and analysis and for financial statement preparation. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-903R/html/GAOREPORTS-GAO-03-903R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-903R/pdf/GAOREPORTS-GAO-03-903R.pdf GAO-03-903R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-903R Correspondence GAO-03-903R; Financial Management Systems: Core Financial Systems at the 24 Chief Financial Officers Act Agencies; Congressional oversight Financial management Financial management systems Financial statement audits Financial statements Internal controls Strategic planning Volume 104 Page 2838 104 Stat. 2838 Volume 116 Page 2049 116 Stat. 2049 Public Law 101-576 Public Law 107-289