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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.
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 systems requirements. These requirements are detailed in the Financial Management Systems Requirements series issued by the Joint Financial Management Improvement Program (JFMIP), in Office of Management and Budget (OMB) Circular A-127, Financial Management Systems, and in OMB's Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996, issued September 9, 1997. 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 individual types of financial management systems.
GAO-04-763G Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act
GAO-05-225G Core Financial System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act
The Fed. Financial Mgmt. Improvement Act of 1996 (FFMIA) requires, among other things, that agencies implement & maintain financial mgmt. systems that substantially comply with fed. financial mgmt. system requirements. The GAO issued this checklist, which reflects the Joint Financial Mgmt. Improvement Program's (JFMIP) rev. Core Financial System Requirements” (JFMIP-SR-02-02, Nov. 2001), to assist: (1) financial systems analysts, systems accountants, systems developers, program mgrs., & others who design, develop, implement., operate, or maintain financial mgmt. systems; & (2) mgmt. & auditors in reviewing agency core systems to determine if the systems substantially comply with FFMIA.