Direct Loan System Requirements:
Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act
AIMD-21.2.6: Published: Apr 1, 2000. Publicly Released: Apr 1, 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.