Year 2000 Computing Challenge: Financial Management Service Has Established Effective Year 2000 Testing Controls

Pursuant to a congressional request, GAO reviewed the Financial Management Service's (FMS) Year 2000 program, focusing on whether FMS is: (1) effectively managing its year 2000 testing; and (2) taking adequate steps to mitigate the year 2000 risks associated with four mission-critical systems that were not implemented by the Office of Management and Budget's (OMB) March 1999 deadline.