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Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

AIMD-21.2.6 Published: Apr 01, 2000. Publicly Released: Apr 01, 2000.
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Highlights

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.

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Topics

Auditing and Financial Management
Auditing proceduresAuditing standardsDirect loansFederal agency accounting systemsFinancial management systemsInternal controlsLoan accounting systemsFinancial managementSystem requirementsAuditors