Direct Loan System Checklist
Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft) (Superseded by AIMD-00-21.2.6) Gao ID: AIMD-98-21.2.6 December 1, 1997This publication has been superseded by AIMD-00-21.2.6, Direct Loan System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act of 1996, November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.