Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal211 Financial Management Improvement Act of 1996

摘要

To assist in reviews of financial management systems under the requirements of211u001ethe FFMIA, the authors are issuing this exposure draft of a checklist that 211u001ereflects JFMIP's Managerial Cost Accounting System Requirements. The purpose of 211u001ethis checklist is to assist (1) agencies in implementing and monitoring their 211u001emanagerial cost acconting systems and (2) management and auditors in reviewing 211u001ethe systems to determine if they are in substantial compliance with FFMIA. This 211u001echecklist is not required to be used in assessing the managerial cost accounting 211u001esystem. It is provided as a tool for use by experienced staff. This checklist, 211u001ethe JFMIP source document, and the two previously mentioned OMB documents 211u001e(Circular A-127 and the September 9, 1997, implementation guidance) should be 211u001eused concurrently.