Seized Property and Forfeited Assets Systems Requirements:

Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes AIMD-21.2.5)

GAO-01-99G: Published: Oct 1, 2000. Publicly Released: Oct 1, 2000.

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This publication supersedes AIMD-21.2.5, Seized Property and Forfeited Assets System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), April 2000. GAO published a guide to help agencies and internal auditors maintain their financial management systems in compliance with the Federal Financial Management Improvement Act of 1996. This checklist is intended to assist: (1) agencies in implementing and monitoring their seized property and forfeited systems, and (2) managers and auditors in reviewing agency seized property and forfeited systems to determine if they substantially comply with the act.

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