The Fed. Financial Mgmt. Improvement Act (FFMIA) requires that agencies implement & maintain financial mgmt. systems (FMS) that comply with federal FMS requirements. The Joint Financial Mgmt. Improvement Program intends for the requirements to promote understanding of key FMS concepts & requirements, to provide a framework for establishing integrated FMS to support program & financial managers, & to describe specific require. of individual types of FMS. This checklist assists: agencies in implementing & monitoring their human resources & payroll systems, & mgmt. & auditors in reviewing their human resources & payroll systems to determine if they comply with FFMIA.