Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act of 1996 (Superseded by AIMD-21.2.6)
AIMD-00-21.2.6
Published: Nov 01, 1999. Publicly Released: Nov 01, 1999.
Skip to Highlights
Highlights
This publication is superseded by AIMD-21.2.6, Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, April 2000. GAO published a checklist to assist: (1) agencies in implementing and monitoring their direct loan systems; and (2) management and auditors in reviewing their direct loan systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act.
Full Report
Office of Public Affairs
Topics
Auditing proceduresAuditing standardsDirect loansFederal agency accounting systemsFinancial management systemsInternal controlsLoan accounting systemsFinancial systemsFinancial managementDebt collection