This publication supersedes AIMD-98-21.2.3, Personnel-Payroll System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), December 1997. GAO published a functional requirements document to assist: (1) agencies in implementing and monitoring their human resources and payroll systems; and (2) management and auditors in reviewing their human resources and payroll systems to determine if they substantially comply with the Federal Financial Management Improvement Act of 1996.