... Financial Audit Manual Page 2010 - 107 Volume 3 2010 – Checklist for Federal Accounting Section VIII – Custodial Activity Questions related to accounting for custodial activity in the financial ... the employees under the plan. (SFFAS 5, par. 88) August 2007 GAO/PCIE Financial Audit Manual Page 2010 - 94 Volume 3 2010 – Checklist for Federal Accounting Pensions, Other Retirement, ... than not) and measurable? (SFFAS 5, par. 95) August 2007 GAO/PCIE Financial Audit Manual Page 2010 - 95 Volume 3 2010 – Checklist for Federal Accounting Inventory, Materials, Supplies,...