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 2004-07-01 monographic deposited born digital 135 p. GA 1.13:GAO-04-763G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-763G P0b002ee180378d46 f:d04763g DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-04-763G machine generated eng fdlp REPORT GAOREPORTS-GAO-04-763G GAO-04-763G Accounting standards Auditing procedures Auditing standards Federal agency accounting systems Financial management systems Regulatory agencies Systems analysis Other Written Product A11168 The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's revised Core Financial System Requirements (JFMIP-SR-02-01, November 2001), to assist (1) financial systems analysts, systems accountants, systems developers, program managers, and others who design, develop, implement, operate, or maintain financial management systems and (2) management and auditors in reviewing agency core systems to determine if the systems substantially comply with FFMIA. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-763G/html/GAOREPORTS-GAO-04-763G.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-763G/pdf/GAOREPORTS-GAO-04-763G.pdf GAO-04-763G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-763G Other Written Product GAO-04-763G; Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act; Accounting standards Auditing procedures Auditing standards Federal agency accounting systems Financial management systems Regulatory agencies Systems analysis