Financial Management Systems: Lack of Disciplined Processes Puts Implementation of HHS' Financial System at Risk

A letter report issued by the Government Accountability Office with an abstract that begins "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HHS directed the department to establish a unified accounting system that, when fully implemented, would replace five outdated accounting systems.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.