Financial Management: Federal Financial Management Improvement Act Results for Fiscal Year 1997
AIMD-98-268
Published: Sep 30, 1998. Publicly Released: Sep 30, 1998.
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Highlights
Pursuant to a legislative requirement, GAO reviewed information concerning: (1) compliance with the Federal Financial Management Improvement Act of 1996's (FFMIA) requirements, including whether the Chief Financial Officers (CFO) agencies' financial statements have been prepared in accordance with applicable accounting standards; and (2) the adequacy of applicable accounting standards for the federal government.
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Accounting proceduresAccounting standardsComputer securityFederal agency accounting systemsFinancial management systemsFinancial statement auditsFinancial statementsInternal controlsNoncomplianceReporting requirementsY2K