Direct Loan System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft) (Superseded by AIMD-00-21.2.6)
AIMD-98-21.2.6
Published: Dec 01, 1997. Publicly Released: Dec 01, 1997.
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Highlights
This publication has been superseded by AIMD-00-21.2.6, Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act of 1996, November 1999. GAO published a guide to assist: (1) agencies in implementing and monitoring their financial management 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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Auditing proceduresAuditing standardsDelinquent loansDirect loansFinancial management systemsInternal controlsLoan accounting systemsFinancial systemsFinancial managementReal property