Image

The Green Book Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.

Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.

View the Current Green Book

On September 10, 2014 GAO issued its revision of Standards for Internal Control in the Federal Government.

Proposed Revisions to the Green Book

Since the Green Book was last revised in 2014, events such as pandemics and cyberattacks have highlighted the challenges management faces when addressing risks related to fraud, improper payments, information security, and the implementation of new or substantially changed programs, including emergency assistance programs. This proposed revision provides additional requirements, application guidance, and resources for addressing these risk areas when designing, implementing, and operating an effective internal control system. Other changes are made to continue harmonization with the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control - Integrated Framework and make other modifications to clarify the intent of the requirements. Updates emphasize prioritizing preventive control activities and highlight management's responsibility for internal control at all levels and within all functions in the entity's organizational structure, such as program and financial managers.

Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Green Book Advisory Council. GAO considers all comments and input in finalizing revisions to the standards.

GAO is seeking public comment on the exposure draft of the Green Book 2024 revision. To assist you in developing your comments, specific issues are presented in enclosure II of the exposure draft. We encourage you to comment on these issues and any additional issues that you note. The draft will be available from June 27, 2024 until August 26, 2024. Please send your comment letters to GreenBookComments@gao.gov, no later than August 26, 2024.

View the 2024 Exposure Draft

Legislative Authority

Federal Managers' Financial Integrity Act (FMFIA) requires that federal agency executives periodically review and annually report on the agency's internal control systems. FMFIA requires the Comptroller General to prescribe internal controls standards. These internal control standards, first issued in 1983, present the internal control standards for federal agencies for both program and financial management.

State, Local, and Nonprofit Applicability

The Green Book may also be adopted by state, local, and quasi-governmental entities, as well as nonprofit organizations, as a framework for an internal control system.