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GAO-01-554G Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft)
The Federal Financial Management Improvement Act (FFMIA) of 1996 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)1 and Office of Management and Budget (0MB) Circular A-127, Financial Management Systems. The JFMIP requirements document describes the federal financial system architecture as consisting of (1) core financial systems, (2) other financial and mixed systems (including the property management systems), not all of which are applicable to all agencies, (3) shared systems, and (4) departmental executive information systems (systems to provide management information to all levels of management). 2 Figure 1 is the JFMIP model that illustrates how these systems interrelate in an agency's overall systems architecture.
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This publications supersedes AIMD-00-21.2.2, Core Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, February 2000. 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 No. A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intended 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.
GAO-04-763G Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act
The Fed. Financial Management Improvement Act (FFMIA) of 1996 requires that agencies implement and maintain management systems that substantially comply with fed. financial management systems requirements. To assist in reviews of financial management systems under FFMIA, the author issued 3 checklists concurrently as practice aids. This checklist reflects the Joint Financial Management Improvement Program¿s ¿Framework for Federal Financial System Management Requirements.¿ Although the framework document is primarily a reference tool rather than a standard-setting document, it is intended to promote understanding of key financial management systems concepts and requirements, esp. as they relate to system integration.