Human Resources and Payroll Systems Requirements:

Checklist for Reviewing Systems Under Federal Financial Management Improvement Act (Supersedes AIMD-98-21.2.3)

AIMD-00-21.2.3: Published: Mar 1, 2000. Publicly Released: Mar 1, 2000.

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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.

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