Managerial Cost Accounting System Checklist:

Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft) (Superseded by AIMD-99-21.2.9)

AIMD-98-21.2.9: Published: Jul 1, 1998. Publicly Released: Jul 1, 1998.

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This publication has been superseded by AIMD-99-21.2.9, System Requirements for Managerial Cost Accounting Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996, January 1999. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting 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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