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 2005-09-20 monographic deposited born digital 56 p. GA 1.13:GAO-05-881 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-881 P0b002ee18037935c f:d05881 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-05-881 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-881 GAO-05-881 Accountability Accounting procedures Accounting standards Financial management Financial management systems Internal controls Noncompliance Performance measures Reporting requirements Systems evaluation U.S. Government Standard General Ledger Other Written Product A37457

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 continues to be a challenge for most federal agencies. To help address this challenge, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires the Chief Financial Officers (CFO) Act agencies to implement and maintain financial management systems that comply substantially with (1) federal financial management systems 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-05-881/html/GAOREPORTS-GAO-05-881.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-881/pdf/GAOREPORTS-GAO-05-881.pdf GAO-05-881 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-881 Other Written Product GAO-05-881; Financial Management: Achieving FFMIA Compliance Continues to Challenge Agencies; Accountability Accounting procedures Accounting standards Financial management Financial management systems Internal controls Noncompliance Performance measures Reporting requirements Systems evaluation U.S. Government Standard General Ledger Title 31 Section 3512 Title 31 Section 3512(c) 31 U.S.C. 3512 31 U.S.C. 3512(c) Volume 96 Page 814 96 Stat. 814 Volume 104 Page 2838 104 Stat. 2838 Volume 107 Page 285 107 Stat. 285 Volume 108 Page 3410 108 Stat. 3410 Volume 110 Page 186 Volume 110 Page 3009 110 Stat. 186 110 Stat. 3009 Volume 115 Page 1012 115 Stat. 1012 Volume 116 Page 745 Volume 116 Page 2049 Volume 116 Page 2899 116 Stat. 745 116 Stat. 2049 116 Stat. 2899 Volume 118 Page 1275 118 Stat. 1275 Public Law 101-576 Public Law 104-208 Public Law 107-204 Public Law 107-289 Public Law 108-330