I think a lot of this advice does not apply widely outside of the federal government. For example, I sell COTS software to school districts. There are 15,000 jurisdictions in the US that operate autonomously, but to achieve very similar goals and with very similar operation. While there are differences in state law that can be important, there's far more in common across school districts than not.

To pick on one part of the bureaucracy, if you're the Department of Health and Human Services in the US, there may only be one of you, with pretty unique requirements that change when the law or regulations change. If you're a state agency who largely implements federal programs, there may only be 50 of you. Yeah, that's a market, but a pretty small one and more likely to have meaningful quirks. But a lot of the US is not like this-- school districts, municipal and county government, etc would do pretty poorly to follow some parts of these guidelines, and quite well served to follow others.

With a document like this, I feel like it's important to state the audience and some assumptions up front. They try to do this with some basic definitions, but I've too often seen someone take a document like this to justify maintaining a custom built municipal accounting system on an AS400 that three people in their sixties know how to maintain, as though there isn't a very robust COTS accounting system market for municipalities.