**GAO-04-1008**                      Published: Sep 23, 2004. Publicly Released: Sep 30, 2004.                  

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## Highlights

In June 2001, the Secretary of HHS directed the department to establish a unified accounting system that, when fully implemented, would replace five outdated accounting systems. GAO was asked to review HHS' ongoing effort to develop and implement the Unified Financial Management System (UFMS) and to focus on whether the agency has (1) effectively implemented disciplined processes; (2) implemented effective information technology (IT) investment management, enterprise architecture, and information security management; and (3) taken actions to ensure that the agency has the human capital needed to successfully design, implement, and operate UFMS.

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## Topics

Auditing and Financial Management

AccountingAccounting standardsAccounting systemsEnterprise architectureFinancial management systemsHuman capitalInformation resources managementInformation security managementInternal controlsPerformance measuresRisk managementStaff utilizationStrategic planningSystems conversionsSystems evaluationIT investment managementInvestment managementSystems development