Overview
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.
On September 10, 2014 GAO issued its revision of Standards for Internal Control in the Federal Government. You can read the press release here. The 2014 revision will supersede GAO/AIMD-00-21.3.1, Standards for Internal Control in the Federal Government: November 1999.
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 Not-For-Profit Applicability
The Green Book may also be adopted by state, local, and quasi-governmental entities, as well as not-for-profit organizations, as a framework for an internal control system.
Effective Date
GAO's 2014 revision will be effective beginning with fiscal year 2016 and the FMFIA reports covering that year. Management, at its discretion, may elect early adoption of the 2014 Green Book.
Revision Process
Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Green Book Advisory Council. GAO considered all comments and input in finalizing revisions to the standards.
Advisory Council
The Comptroller General of the United States established the Green Book Advisory Council (GBAC) in 2013 to provide input and recommendations for revisions to the Green Book. The GBAC consisted of highly qualified individuals with complementary skills that provided a strong knowledge base in internal controls from entities such as:
- internal audit community;
- federal, state, and local government;
- academia; and
- organizations that perform financial, compliance, and performance auditing.
GBAC members served two year terms and could be reappointed by the Comptroller General. Below is the list of members emeritus.
Advisory Council Emeritus Members and Term
Sort By Name | Sort By Title | Sort By Organization | Sort By Tenure |
---|---|---|---|
Dr. Annette K. Pridgen |
Chair |
Jackson State University |
2013-2018 |
Dr. Brett Baker |
Deputy Director Inspector General for Audit |
Department of Defense Inspector General |
2013-2018 |
Lisa Casias |
Deputy Assistant Secretary of Administration, Office of the CFO |
Department of Commerce |
2013-2018 |
Carole Clay |
Director, Office of Internal Controls |
State Department |
2013-2018 |
Melinda DeCorte |
Partner |
Crowe Horwath LLP |
2013-2018 |
Stephen M. Eells |
State Auditor |
New Jersey Office of Legislative Services, Office of the State Auditor |
2013-2018 |
Dr. Carol M. Eyermann |
Senior Staff Associate |
National Science Foundation |
2013-2018 |
Bill Hughes |
Partner |
PricewaterhouseCoopers, LLP |
2013-2018 |
Scot Janssen |
Partner |
KPMG LLP |
2013-2018 |
John Kaschak |
Deputy Secretary for Taxation |
Pennsylvania Department of Revenue |
2013-2018 |
David L. Landsittel |
Chair (past) |
COSO |
2013-2018 |
The Honorable Samuel T. Mok |
Managing Member |
Condor International Advisors, LLC |
2013-2018 |
Dan Murrin |
Partner |
Ernst & Young |
2013-2018 |
Dr. Sandra B. Richtermeyer |
Associate Dean and Professor of Accountancy |
Xavier University |
2013-2018 |
Neil Ryder |
Director, Office of Internal Review |
Department of Justice |
2013-2018 |
Peggy Sherry |
Deputy Chief Financial Officer |
National Credit Union Administration |
2013-2018 |
F. Michael Taylor |
Director of Internal Audit |
Hanover County Government, Virginia |
2013-2018 |
David A. Von Moll |
Comptroller |
Commonwealth of Virginia |
2013-2018 |
David M. Zavada |
Partner |
Kearney & Company |
2013-2018 |
Resources
Related Guidance
Managers and auditors may use the Green Book in conjunction with professional guidance issued by GAO and other authoritative bodies.
- Internal Control Management and Evaluation Tool, GAO-01-1008G, August 2001
- Committee of Sponsoring Organizations of the Treadway Commission, Internal Control - Integrated Framework, May 2013
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GAO Contacts
For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail [email protected].
Looking to purchase a print copy of the Green Book?
Printed copies of the Green Book will only be available from the U.S. Government Bookstore at the Government Printing Office.