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Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Supersedes GAO-01-554G)

GAO-02-171G Published: Dec 01, 2001. Publicly Released: Dec 01, 2001.
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Highlights

This publication supersedes GAO-01-554G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act (Exposure Draft), June 2001. The Joint Financial Management Improvement Program's Property Management Systems Requirements assist (1) agencies implement and monitor their property management systems and (2) managers and auditors review agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to help agencies improve or maintain effective operations.

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Auditing proceduresAuditing standardsFinancial managementReporting requirementsFederal propertyFinancial management systemsAccounting standardsFinancial systemsProperty managementDepreciation