A Check List for New Agencies Designing and Implementing Financial Management Systems, Joint Financial Management Improvement Program

摘要

The checklist is planned to help new agencies assure compliance with basic governmental requirements and to establish firm foundations for sound financial management in a timely, efficient and effective manner. Four principal processes are outlined in the checklist that agencies must consider in implementing their financial management system. (1) Planning, organizing and staffing financial activities; (2) Budget system design, implementation and operation; (3) Accounting system design, implementation and operation; and (4) Program control, feedback and evaluation.