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GAO-01-186G 1 (2000-12-01)

handle is hein.gao/gaobacief0001 and id is 1 raw text is: im Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 December 2000 The Federal Managers' Financial Integrity Act of 1982 (FMFIA) (31 U.S.C. 3512(c), (d)) requires the General Accounting Office (GAO) to issue government internal control standards and guidelines. As part of our responsibility under FMFIA and because of our commitment to improving financial management in government, we are updating our guidance related to controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance (T&A) reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements on electronic signature control. This document relates solely to the internal control environment for a time and attendance reporting system. The functional requirements for human resources and payroll systems for civilian personnel are defined in the Joint Financial Management Improvement Program's April 1999 Human Resources & Payroll Systems Requirements (JFMIP-SR-99-5), Office of Management and Budget (OMB) Circular A-127, Financial Management Systems, and OMB's Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996, issued September 9, 1997. In March 2000, GAO issued a checklist, Human Resources and Payroll Systems Requirements (GA O/AIMD-O0-21.2.3), based on the JFMIP requirements document. Additional copies of this document can be obtained from the U.S. General Accounting Office, 700 4' Street NW, Room 1100, Washington, DC 20548, or by calling (202) 512-6000 or TDD (202) 512-2537. It is also available on the Internet on GAO's Home Page (www.gao.gov) under Other Publications. Please send comments by March 31, 2001, to Bruce K. Michelson, Assistant Director at U.S. General Accounting Office 441 G Street NW, Room 5W13 Washington, DC 20548 Jeffrey C. Steinhoff Managing Director Financial Management and Assurance

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