EXHIBIT 21

SUBSIDIARIES OF THE CORPORATION

The following entities constitute all of the direct or indirect wholly-owned subsidiaries of the Company. The subsidiaries listed below are included in the Company’s audited consolidated financial statements filed with its Annual Report on Form 10-K for the fiscal year ended December 31, 2003.

	Place of
Subsidiary	Incorporation
AMS Technical Systems, Inc.	Delaware
American Management Systems International, Inc.	Delaware
American Management Systems Operations Corporation	Delaware
Budgeting Technology, Inc.	Maryland
eStateGov, Inc.	Delaware
InsideOut Technologies, Inc.	Delaware
Karcher Group Incorporated	Virginia
Proponix, Inc.	Delaware
R.M. Vredenburg & Co.	Virginia
Synergy Consulting, Inc.	Delaware
Vista Concepts, Inc.	Delaware
AMS Australia International Pty Ltd	Australia
AMS Management Systems Australia Pty. Limited	Australia
AMS Management Systems Brasil, LTDA	Brazil
AMS Management Systems Canada Inc.	Canada
AMS Management Systems Deutschland GmbH	Germany
AMS Management Systems Espana, S.A.	Spain
AMS Management Systems Europe, S.A./N.V.	Belgium
AMS Management Systems France S.A.	France
AMS Management Systems Italia S.p.A.	Italy
AMS Management Systems Krakow Sp. z o.o.	Poland
AMS Management Systems Mexico, S.A. de C.V.	Mexico

AMS Management Systems Poland Sp. z o.o.	Poland
AMS Management Systems Portugal, Lda	Portugal
AMS Management Systems (Switzerland) AG	Switzerland
AMS Management Systems U.K. Limited	England
AMSY Management Systems Netherlands B.V.	Netherlands
AMSY Management Systems Hellas E.P.E.	Greece
American Management Systems Norway AS	Norway
Nacar Tecnologias de la Informacion, S.L.	Spain
Nordic Business Management Systems AB	Sweden