System Requirements for Managerial Cost Accounting Checklist:

Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Supersedes AIMD-98-21.2.9)

AIMD-99-21.2.9: Published: Jan 1, 1999. Publicly Released: Jan 1, 1999.

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This publication supersedes AIMD-98-21.2.9, Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), July 1998. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting systems; and (2) management and auditors in reviewing the systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act of 1996.

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