Maintaining Effective Control over Employee Time and Attendance Reporting
Published: 2003-01-01T00:00:00

Fast Facts:

Highlights:
section_title: What GAO Found
paragraphs: Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements.

section_title: Letter
paragraphs: Technological advances and changes in workplace habits have increasingly  affected the operating environment for time and attendance (T&A)  reporting in recent years. For example, trends in the government to  streamline operations through automation and encourage more flexible  work schedules and places have provided a major impetus for changes in  T&A reporting. Perhaps the most significant influence on changes to T&A  reporting, however, is advancing technology and the accelerated adoption  of automation driven largely by the need for increased efficiency, as  promoted by the Government Paperwork Elimination Act (GPEA).  Although focused on electronic systems that process information obtained  from and provided to sources outside the government, GPEA encourages  agencies to seek internal applications of paperless systems and use of  electronic signatures.
We are responsible under the Federal Managers’ Financial Integrity Act of  1982 (FMFIA) (31 U.S.C. 3512 (c), (d)), for issuing standards and guidance  on internal control for the federal government. In order to address the  potential impact on internal control of the above-mentioned changes in  T&A reporting, and because of our commitment to improving financial  management in the federal government, we are updating our guidance  related to controls over employee T&A reporting. This document (1) provides agencies with the flexibility needed to streamline T&A  reporting systems and reduce their costs while maintaining adequate  internal control, (2) updates the requirements for electronic signature  control, and (3) addresses the need for controls over alternative workplace  arrangements. We have modified the language from our earlier exposure  draft on this topic to emphasize (1) the link between internal control over  T&A information and the overall objectives of the Internal Control Standards, (2) the importance of compliance objectives, (3) the role of the  supervisor in ensuring proper recording of T&A information, and (4) to  address comments received on the exposure draft.
This document relates solely to internal control for a T&A reporting  system. The overall functional requirements for human resources and  payroll systems for civilian personnel are defined in the Joint Financial  Management Improvement Program’s Human Resources & Payroll  Systems Requirements, JFMIP-SR-99-5 (Washington, D.C.: April 1999),  Office of Management and Budget (OMB) Circular A-127, Financial  Management Systems (Washington, D.C.: July 23, 1993) and OMB's  implementation guidance Revised Implementation Guidance for the  Federal Financial Management Improvement Act (Washington, D.C.:  Jan. 4, 2001). Also, we have issued a checklist Human Resources and  Payroll Systems Requirements, GAO/AIMD-21.2.3 (Washington, D.C.:  March 2000) based on the JFMIP requirements document.
The work schedule followed by civilian employees differs from that  generally followed by members on active duty in the armed services.  Because work schedules influence internal control in T&A systems, this  document contains two major parts. Part I of this guidance deals with  civilian employees who typically have predetermined work schedules. Part  II deals with members of the active duty armed services who are expected  to be in a “duty status” and thus on call 24 hours a day. Employees who are  paid regardless of their presence or absence and who do not accrue leave,  such as political appointees, are exempt from the provisions of this  document.
Questions on or interpretations of any material in this document may be  submitted to the Managing Director, Financial Management and Assurance,  U.S. General Accounting Office, 441 G Street NW, Washington, D.C. 20548.
Additional copies of this document can be obtained from the U.S. General  Accounting Office by calling (202) 512-6000 or TDD (202) 512-2537, or you  may fax a request to (202) 512-6061. It is also available on the Internet on  GAO’s Home Page (www.gao.gov) under “Other Publications.”
subsections: section_title: Part I: Civilian Employees
subsections: section_title: Internal Control Objectives in T&A Systems
paragraphs: The primary objectives of internal control in a T&A system are to ensure  that the system complies with applicable legal requirements, supports  reporting of reliable financial information, and operates effectively and  efficiently. To achieve these objectives, internal control over T&A systems  should be guided by GAO’s Standards for Internal Control in the Federal  Government (Internal Control Standards) and control activities should  provide reasonable assurance that (1) T&A transactions are authorized and  approved and (2) T&A information is properly and promptly recorded and  retained.
subsections: section_title: Internal Control over T&A Systems Should Be Guided by the Internal Control Standards
paragraphs: As T&A systems evolve toward increasingly automated methods of  recording and reporting employee work and leave times, it is important  that agencies implement and maintain well-defined internal control  activities that provide management with the confidence that the system is  working as designed. GAO’s Internal Control Standards provide the criteria  for federal agencies to follow in establishing internal control over their  operations, including T&A reporting. Consistent with the Internal Control  Standards, agency development of control activities over T&A information  should give due consideration to (1) the control environment in which T&A  processing occurs, (2) applicable risks, (3) the needs of users of T&A  information, and (4) the results of control monitoring and evaluation. To do  this the agency should   have a well-defined organizational structure and flow of T&A  information with clearly written and communicated policies and  procedures setting forth the responsibilities of employees, timekeepers  (if applicable), supervisors, and others regarding recording, examining,  approving, and reporting on T&A information;  apply available technology and concepts to achieve efficient and  effective T&A system processes and controls in accordance with  applicable legal and other requirements, this guidance, associated risks,  and the environment in which the agency operates; and   review and test all aspects of the T&A systems’ processing procedures  and controls with sufficient scope, depth, and frequency to provide  reasonable assurance that key procedures and controls are effective in  meeting legal and other requirements, and that data integrity is  maintained.
section_title: Authorizing, Approving, Recording, and Retaining T&A Information
paragraphs: The supervisor has primary responsibility for authorizing and approving  T&A transactions. Supervisors and timekeepers should be aware of the  work time and absence of employees for whom they are responsible. To  help ensure proper recording of T&A information, completed T&A records  should be reviewed and approved on an appropriate basis by the supervisor  (or other equivalent official). To the extent practical, changes to an  employee’s normal work schedule should generally be approved prior to  the change actually occurring. Unanticipated changes should be reviewed  for approval or disapproval as soon as reasonably possible.
In an automated environment, system edits (such as those that check for  format, omissions, and reasonableness of data) and other automated tests  can assist the supervisor in his or her reviews to verify that T&A  information has been properly recorded and provide a reasonable basis for  making payments. The nature and extent of T&A transaction approvals and  controls can vary among T&A systems. Fully automated systems, for  example, may require fewer approvals than manual systems because of  automated edits and controls and the use of automated signatures.  Nevertheless, the nature and extent of T&A approvals should be such that  management has assurance that supervisors or other authorized officials  know they are accountable for the approval of an employee’s work time  and absences.  “Proper” recording of T&A information refers to whether the recorded  information is complete, accurate, valid, and complies with applicable legal  requirements. Such legal requirements may include, but are not limited to,  statutes, regulations, and decisions. T&A information should also be  recorded as promptly as practicable to maintain its relevance. Detailed  control objectives relative to T&A information are presented later in this  guidance.
Most federal civilian employees are paid on an hourly basis (or fractions of  an hour) and earn and charge leave on that basis. A proper record of the  time an employee works should be retained as an official agency record  available for review or inspection. To provide a basis for pay, leave, and  benefits, the records should include aggregate hours of regular time, other  time (e.g., overtime, credit hours, or compensatory time), and leave.
section_title: T&A Transactions Should Be Authorized and Approved
paragraphs: Supervisory authorization and approval is a key part of ensuring the  propriety of T&A information. The supervisor or other authorized official  should review and authorize employee’s planned work schedules and  applications for leave, and review and approve employee submissions of  actual time worked and leave taken, as well as information in T&A reports,  and any adjustments or corrections to T&A records. Employees may  approve their own T&A reports when authorized in writing to do so, if they  are high level managers or if it is infeasible for the supervisor to approve  the T&A reports.
subsections: section_title: Supervisory Approval
paragraphs: This subsection defines approval and discusses how approvals can be  achieved in a manual or automated T&A system environment. Approval is  the supervisor’s, other equivalent official’s, or higher level manager’s  agreement to, ratification of, or concurrence with (1) a planned work  schedule and leave of an employee or (2) actual T&A information. Such  approval indicates that the actual work schedule recorded is to the best of  the approving official’s knowledge properly recorded and in accordance  with applicable legal requirements. The approving official acknowledges  awareness and understanding of his/her responsibility when approving  T&A information.
The documentary evidence of approval will of necessity differ between  manual and automated systems. In manual systems, approval is usually  indicated by the signature or initial of an individual on a hard copy  document. Accountability is established by having the signature or initial  be traceable to the individual providing the approval. In automated  systems, approval is represented by what can be referred to generically as  an electronic signature. There are many types of electronic signature  technologies offering different degrees of confidence, control, and security.  In selecting and/or developing and implementing a particular electronic  signature technology for an automated T&A application, management  should assess the risks associated with the loss, misuse, or compromise of  the electronic T&A information and signature compared to the benefits,  costs, and effort associated with selecting and/or developing and managing  the automated systems and electronic signature. See appendix I for a  further explanation of electronic signatures and GAO’s review of such  applications.
section_title: Authorizing an Employee’s Work Schedule
paragraphs: When an employee’s work schedule (1) differs from the agencywide  schedule established by management or (2) reflects a flexible work  schedule, the employee’s work schedule should be approved by the  supervisor or the official most knowledgeable of the employee’s schedule  in advance of the period when the plan takes effect. If the schedule is not  approved in advance, the plan should be approved as soon after the start of  the pay period as possible.
When agency work schedule programs allow for credit hours to be  earned, employee requests to work such hours should be reviewed by the  supervisor to determine if work demands warrant the employee working  the additional hours and, if so, approved before the work has been  performed when feasible.
Approval also should be obtained for overtime before the work has been  performed when feasible and, when not feasible, as soon as possible after  the work has been performed. Care should be taken to distinguish between  regular overtime and irregular overtime or occasional overtime (or  compensatory time in lieu of overtime, where allowed) in order for the  agency to properly document and calculate an employee’s overtime pay  entitlements.
section_title: Approval of Leave
paragraphs: Approval of leave should be made by the employee’s supervisor, or other  designated approving official, before the leave is taken. If leave is not  approved in advance, because of an unusual or emergency situation, it  should be reviewed for approval or disapproval as soon as reasonably  possible after it is taken.
section_title: Approval of T&A Reports and Related Records
paragraphs: All T&A reports and related supporting documents (e.g., overtime pay  authorizations) should be reviewed and approved by an authorized official.
Review and approval should be made by the official, normally the  immediate supervisor, most knowledgeable of the time worked by and  absence of the employee involved. Approval of T&A reports and related  documents is based on personal observation, work output, timekeeper  verification, information checks against other independent sources,  reliance on other controls, or a combination of these methods. The  integrity of the information recorded in the T&A reporting system depends  largely on the conscientious exercise of the supervisor (or other official) of  his or her approval authority and an appropriate basis for such approval.  Management may want to reemphasize to supervisory staff (or other  authorizing officials) the importance of this responsibility periodically or as  needed.
The official most knowledgeable of the time worked should approve any  overtime or compensatory time records. Care should be taken (1) to ensure  that the overtime was approved, preferably in advance, and (2) that the  amount and type of overtime (regular or irregular), credit hours, and  compensatory time is accurately recorded and reported.
If practical, T&A information should be approved at the end of the last day  of the pay period or later. When this is not feasible because of payroll  processing requirements to meet established paydays, T&A information  should be prepared and approved as close to the end of the pay period as  possible to allow processing of the payroll by payday.
section_title: Adjustments or Corrections after the T&A Period Ends
paragraphs: Adjustments or corrections required because of changes after T&A  information was approved should be processed promptly and be traceable  to the pay period for which the correction applies. Changes should be  approved by an authorizing official.
section_title: Self-Approval of T&A Reports
paragraphs: In general, employees may not approve their own T&A information.  However, the head of an agency (or designee) may authorize particular  individuals to approve their own T&A information if they are high-level  managers (such as the head of a large unit within the agency).
Other exceptions to the general prohibition against self-approval of T&A  information apply when the supervisor lacks a basis for approving the T&A  information or when it is not feasible to have T&A information approved by  a supervisor. Examples of where the supervisor may lack a basis for  approving the T&A information include, but are not necessarily limited to,  (1) employees working alone at a remote site for long periods and  (2) employees based at the same duty station as their supervisors or  timekeepers but frequently at work sites away from the duty station. In  situations when it is not practical for the supervisor to approve T&A  information promptly, the employee may be paid and the supervisor may  subsequently review and approve the information.
In all cases, an official authorized by the agency head (or designee) should  grant advance authority in writing, and the agency should have effective  controls in place to ensure the proper reporting of T&A information.
section_title: T&A Information Should Be Properly and Promptly Recorded and Retained
paragraphs: Information in T&A records should be promptly and properly recorded to  meet control objectives. It should be complete, accurate, valid, and comply  with legal requirements. Agency policy should establish accountability for  recording T&A information and for the maintenance of and access to T&A  records and supplementary records. Agency policy should establish how  T&A information for employees temporarily assigned to another agency  will be recorded and maintained. Management may require employees and  timekeepers, if any, to attest or verify T&A information. T&A information  that supports financial reporting or cost reporting should be auditable.
subsections: section_title: Control Objectives Relative to T&A Information
paragraphs: Controls over T&A information should provide reasonable assurance that  such information (1) is recorded completely, accurately, and as promptly as  practicable, (2) relates to authorized individuals, (3) reflects actual work  performed and leave taken or other absences during authorized work- hours and periods, (4) is sufficiently detailed to allow for verification,  (5) complies with legal requirements, and (6) is supported by recorded  evidence of supervisory review and approval. Typically, to achieve these  objectives, agencies record and maintain, for each employee and pay  period, the following information or documentation:  1. employee name and unique identifying number, 2. pay period number or dates, 4. hours of premium pay, by type, and overtime to which the employee is  entitled, 5. dates and number of hours of leave (by type), credit hours, and  compensatory hours earned and used,6. evidence of approval by an authorized official (usually the supervisor),  7. supporting documentation or records for absences.
Recording T&A Information Agency policy should assign accountability for recording T&A information  and maintaining related records to support the control objectives referred  to in the previous subsection. The information may be recorded by the  individual employee, timekeeper, supervisor, or a combination of the three.  If the employee is not recording his or her own T&A information, several  techniques can be used individually or in combination to provide the basis  for recording T&A information. The basis could be (1) the timekeeper’s or  supervisor’s observation, (2) time clocks, or other automated timekeeping  devices, where not prohibited by law, or (3) other applicable techniques.  The person recording the T&A information should acknowledge  responsibility for the propriety of the recorded information.
The point at which T&A information is recorded can vary among different  T&A systems. For example, T&A information may be recorded (1) daily, (2)  when deviations from an individual’s or agency’s established work schedule  occur, or (3) at the end of the pay period. Regardless of the timing of  recording T&A information, management should have in place control  activities that provide reasonable assurance that the recorded information  reflects time worked, leave taken, or other absences.
A T&A record can be (1) a manually completed hard copy document, (2) an  automated file retained electronically, or (3) a combination of automated  and manual records. The T&A information can be obtained using a number  of different methods, including but not limited to, preprinted or specially  designed T&A forms; other standard forms; internal memorandums;  e-mails; employee, timekeeper, or supervisor notations (that might, for  example, result from phone conversations); or other formats so long as the documents are controlled and retained as the official T&A record of  employees.
section_title: Attestation and Verification by Employees and Timekeepers
paragraphs: Attestation refers to an employee affirming T&A information to be proper.  Verification is a confirmation, usually by the timekeeper or supervisor, that  to the best of his or her knowledge recorded information is proper. This  guidance does not require such attestations and/or verifications. However,  if management requires such attestations and/or verifications, they should  be performed as close to the end of the pay period as possible. When not  possible until after the end of the pay period, a copy of the T&A report and  related documents, when applicable, should be provided to the employee  promptly for attestation and to the timekeeper promptly for verification.  The employee and/or timekeeper should promptly disclose any  discrepancies to the supervisor for prompt resolution.
The documentary evidence of attestations and verifications differs between  manual and automated systems in the same manner that the documentary  evidence of approval differs between manual and automated systems in the  subsection “Supervisory Approval” of this guidance.
section_title: Supplementary T&A Records
paragraphs: Supplementary T&A records should be completed and maintained, as  necessary, to support the control objectives relative to T&A information  described above. Examples of such records include those for establishing  (1) work schedules, (2) flexi-place arrangements, (3) cumulative leave  balances available for use by type, (4) regular overtime and irregular or  occasional overtime, (5) compensatory time earned and used, (6) credit  hours earned and used under an alternative work schedule, and (7) number  of unscheduled duty hours.
section_title: Employees Temporarily Assigned to Another Agency
paragraphs: When an employee is on temporary assignment to another agency, the  agency to which the employee is detailed should record T&A information  for the employee in accordance with the guidance in this document. It  should also report the information to the employee’s home agency  promptly to facilitate disbursement of pay by the home agency.
section_title: Access to T&A Information
paragraphs: Access to T&A information should be limited to those authorized to access  the information for the purpose of carrying out their official duties.
section_title: T&A Information That Supports Financial or Cost Reporting
paragraphs: Where T&A information supports amounts appearing in financial reports,  an audit trail should exist between the T&A information and the accounting  records underlying the financial reports to allow for verification of  reported amounts. Controls over T&A information that is used to support  cost reporting should ensure the information is captured in sufficient  detail, such as by appropriation, organizational code, work activity, or  other unit as necessary to meet the cost reporting objectives and be  auditable.
section_title: Exception-Based Systems
paragraphs: Exception-based T&A systems, as the name implies, require pay period  recording of arrival and departure times only if material variances from  preestablished work schedules occur. Employees’ schedules are  established, either through management designated work schedules or by  mutual agreement between employees and management. When employees’  arrival and departure times for a pay period are established, these  schedules become the basis for recorded T&A information unless material  variances or deviations occur. As previously noted, if no material variances  occur, arrival and departure times and hours worked per day need not be  recorded.
Material variances or deviations should be approved by the supervisor  before the change occurs, if feasible, or promptly after the change occurs,  if not feasible. As part of their approval of the change, supervisors or  designees should verify that the dates and amounts of material changes  have been recorded in the appropriate T&A record. However, in either case  (material variance or no variance), each employee’s T&A record should be  approved by the supervisor or comparable official.
Several alternatives exist for recording changes to established schedules.  Changes can be noted by recording arrival and departure times directly on  an employee’s time sheet, recording arrival and departure times on a  centrally maintained time-in/time-out log used by many employees, or  noting the number of hours and minutes of the deviation in a record that  the supervisor maintains. The method selected by management to record  the deviations should be the most efficient and effective one under the  circumstances.
section_title: Transmitting T&A Information to Payroll
paragraphs: T&A information should be transmitted to the payroll system for all  employees or, under exception-based systems, for employees who have  changes to their normal work schedules. While the choice of methods used  to transmit the T&A information may be based on cost effectiveness and  management information needs, the system used to transmit the  information should protect T&A information from unauthorized change or  alteration and should generate a record of any changes made. If  management requires employee attestation of T&A information, any  change to previously attested to and approved information should be  reviewed and attested to by the employee whose information was changed.  In either case, the changed information should be reviewed and approved  by an authorized official.
section_title: Alternative Workplace Arrangements
paragraphs: Alternative workplace arrangements involve working at locations other  than the traditional government office. Locations of alternative workplaces  are usually the employee’s home or tele-centers. Although numerous  benefits exist for both the agency and employees participating in  alternative workplace arrangements (such as improved employee morale  and lower commuting costs), such arrangements are a management option,  not an employee benefit. All employees working in alternative workplaces  should sign a written agreement with their agency. The agreement should  identify, among other items, the period of time the agreement is in effect,  location of the alternative site, work schedule and tour of duty the  employee will work at the alternative site, time and attendance, and work  assignments and performance.
As a basis for approving T&A information, supervisors are required to  obtain reasonable assurance that employees working at remote sites are  working when scheduled and that T&A information accurately reflects time  worked and absences from scheduled tours of duty. Numerous techniques  are available to the supervisor to obtain this assurance including, for  example, reviewing the employee’s work output or calling or visiting the  remote work site during the employee’s scheduled tour of duty.
section_title: Part II: Military Service Members
subsections: section_title: Active Military Personnel
paragraphs: Active military personnel are considered to be on duty 24 hours a day.  Because the nature of some military assignments makes a confirmation of  the presence at duty stations difficult, if not impossible, the recording of  presence for duty and of specific hours during which duty is performed  each day is not required. This is similar to exception-based T&A systems,  explained earlier. Most active duty military personnel follow exception- based systems. However, superiors are expected to be aware of the  presence and absence of service members for whom they are responsible.  When a service member is on temporary assignment to another component  of the armed services or to a civilian agency, the entity to which the service  member is detailed should provide time and attendance recording for the  service member and report the information to his or her home component  promptly to facilitate payment of basic pay and allowances by (or through)  the home component.
Absence reports should be maintained daily to indicate those service  members who are to be charged leave and those who are not present for  duty but who should be. Examples of reports that might contain such  information are “morning” or “day” reports, strength reports, unit diaries,  and other similar reports.
Information on absences that affect pay should be compiled each pay  period and transmitted to the payroll system. Without such information, the  payroll system may mistakenly pay the member for unauthorized pay and  allowances or fail to record leave used. The following guidance for review  and approval applies: 1. Reports of such information and related supporting documents should  be reviewed and approved by a designated authorizing official. The  official should be aware of the responsibilities he or she is taking  regarding the propriety of the reports. 2. Approvals of such reports will be made at the end of the last day of the  pay period whenever possible. When this is not possible because of  payroll processing requirements to meet established paydays,  documents should be approved as close to the end of the pay period as  possible. 3. Approval should be done in accordance with guidance found in the  subsection “Supervisory Approval” of section “T&A Transactions  Should Be Authorized and Approved” of this document.
4. Adjustments or corrections required because of changes in reported  absences after T&A information was approved should be processed  promptly and be traceable to the pay period for which the correction  applies.
All changes should be approved by the authorizing official prior to being  entered into the payroll system. Service members may not approve their  own absence reports unless prior authority to do so is granted in writing by  an authorized official.
When feasible (as in an office setting or environment), cost effective, and  applicable, attendance reporting and related internal controls set forth in  “Part I: Civilian Employees” should be instituted for service members to the  extent management deems appropriate.
section_title: Military Reservists
paragraphs: T&A controls for military reservists depend largely on the nature of the  work. If they have defined work schedules and are not expected to be  available for duty around the clock, the T&A requirements for civilian  employees are operative and should be used. If, however, they are  employed in a way that is similar to those who are on active duty or are  actually on active duty, then the controls in the section “Active Military  Personnel” are operative and should be used.
section_title: GAO’s Review of Electronic Signature Applications
paragraphs: GAO has been asked by several federal agencies to review electronic  signature systems used in financial management systems and to discuss  how such systems should be evaluated. Because of some of the unique  risks associated with highly automated environments, traditional data  integrity techniques, such as password- and user identification-based  systems, used to authenticate an individual may not provide the same  degree of assurance as that provided by paper-based systems. For example,  in a paper-based system, an individual's signature on the paper document is  a time-tested method of showing that an individual intended to be bound by  the terms and conditions in the paper document. However, in an electronic  world, where adequate controls have not been implemented, the similar  approach of having an individual's name appended to a data record does  not provide the same assurance because, for example, the terms and  conditions can be changed without obtaining the individual’s approval of  the changes made.
When reviewing electronic signature systems, we evaluate whether a  system generates electronic signatures that represent an individual's or an  entity's intent to be bound. To do this, we determine whether the electronic  signature system provides reasonable assurance that the signature  produced by the system is (1) unique to the signer, (2) under the signer's  sole control, (3) capable of being verified, and (4) linked to the data so that,  if the data are changed, the signature is invalidated. Adopting these criteria  facilitates our evaluation of how well the electronic signature system  addresses its threats and helps identify vulnerabilities that may be present  in the system. We have also found these criteria useful since they are  technology neutral (can be used regardless of the technology used to  produce the signature) and allow for a variety of implementation methods,  depending on the degree of risk associated with a given application.
When deciding on an electronic signature system for T&A data, agencies  should identify and/or develop and document the criteria used in the  selection of the signature system and how the criteria and the selected  system comply with the GPEA definition of an electronic signature. In  addition, the agency’s risk assessment process (as called for in the OMB  guidance) should disclose the risks considered that would prevent the  system from successfully complying with the criteria selected by the  agency. Without developing the criteria that the system should meet and  then effectively assessing the risks, agencies could adopt signature systems  that will not provide the necessary data integrity.
section_title: Related GAO Products
paragraphs: These related products address three main categories: internal control,  financial management systems, and financial reporting (accounting  standards). We have developed these guidelines and tools to assist agencies  in improving or maintaining effective operations and financial  management.
subsections: section_title: Internal Control
paragraphs: Internal Control Management and Evaluation Tool. GAO-01-1008G.  Washington, D.C.: August 2001.
Determining Performance and Accountability Challenges and High Risks.  GAO-01-159SP. Washington, D.C.:November 2000.
Streamlining the Payment Process While Maintaining Effective Internal  Control. GAO/AIMD-00-21.3.2. Washington, D.C.: May 2000.
Standards for Internal Control in the Federal Government. GAO/AIMD-00- 21.3.1. Washington, D.C.: November 1999.
section_title: Financial Management Systems
paragraphs: Property Management Systems Requirements Checklist. GAO-02-171G.  Washington, D.C.: December 2001.
Grant Financial System Requirements Checklist. GAO-01-911G.  Washington, D.C.: September 2001.
Guaranteed Loan System Requirements Checklist. GAO-010-371G.  Washington, D.C.: March 2001.
Seized Property and Forfeited Assets Requirements Checklist. GAO-01-99G.  Washington, D.C.: October 2000.
Travel System Requirements Checklist. GAO/AIMD-00-21.2.8. Washington,  D.C.: April 2000.
Direct Loan System Requirements Checklist. GAO/AIMD-00-21.2.6.  Washington, D.C.: April 2000.
Human Resources and Payroll Systems Requirements Checklist.  GAO/AIMD-00-21.2.3. Washington, D.C.: March 2000.
Core Financial System Requirements Checklist. GAO/AIMD-00-21.2.6.  Washington, D.C.: February 2000.
System Requirements for Managerial Cost Accounting Checklist.  GAO/AIMD-99-21.2.9. Washington, D.C.: January 1999.
Inventory System Checklist. GAO/AIMD-98-21.2.4. Washington, D.C.: May  1998.
Framework for Federal Financial Management System Checklist.  GAO/AIMD-98-21.2.1. Washington, D.C.: May 1998.
section_title: Financial Reporting (Accounting Standards)
paragraphs: Checklist for Reports Prepared Under the CFO Act (Section 1004 of the  GAO/PCIE Financial Audit Manual). Washington, D.C.: July 2001.
Title 2 Standards Not Superceded by FASAB Issuances. GAO-02-248G.  Washington, D.C.: November 2001.