**GAO-01-554G**                      Published: Jun 01, 2001. Publicly Released: Jun 01, 2001.                  

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## Highlights

This publication has been superseded by GAO-02-171G, Property Management Systems Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, December 2001. This checklist reflects the Joint Financial Management Improvement Program's Property Management Systems Requirements to assist (1) agencies in implementing and monitoring their property management systems and (2) managers and auditors in reviewing agency property management systems to determine if they substantially comply with the Federal Financial Management Improvement Act. This checklist is provided as a tool for use by experienced staff and is one in a series of documents issued by GAO to assist agencies in improving or maintaining effective operations.

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## Topics

Auditing and Financial Management

Financial managementReporting requirementsAuditing standardsAuditing proceduresFederal propertyFinancial management systemsProperty managementDepreciationFinancial systemsAudit trail