The Green Book

Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. The 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 2014 Green Book

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On September 10, 2014 GAO issued its revision of the 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.

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

View the 1999 Green Book

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 consists of highly qualified individuals with complementary skills that provide 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 serve two year terms and may be reappointed by the Comptroller General. Below is the list of current members.

 

Advisory Council Members and Terms

Sort By Name Sort By Title Sort By Organization Sort By Tenure

The Honorable Jon Rymer (Chair)

Inspector General

Department of Defense, Office of the Inspector General

2013-2015

Dr. Brett Baker

Assistant Inspector General for Audit

National Science Foundation

 

2013-2015

Lisa Casias

Deputy Chief Financial Officer &
Director for Financial Management

Department of Commerce

2013-2015

Carole Clay

Director, Office of Management
Controls

State Department

2013-2015

Melinda DeCorte

Partner

Crowe Horwath LLP

2013-2015

Stephen M. Eells

State Auditor

New Jersey Office of Legislative Services, Office of the State Auditor

2013-2015

Dr. Carol M. Eyermann

Senior Staff Associate
Internal Control Quality Assurance 

National Science Foundation

2013-2015

Bill Hughes

Partner

MorganFranklin Consulting LLC

2013-2015

Scot Janssen

Partner

KPMG LLP

2013-2015

John Kaschak

Director

Pennsylvania Office of the Budget, Bureau of Audits

2013-2015

David L. Landsittel

Chair (past)

COSO

2013-2015

The Honorable Samuel T. Mok

Managing Member

Condor International Advisors, LLC

2013-2015

Kenneth J. Mory

City Auditor, Austin

City of Austin, Texas

2013-2015

Dan Murrin

Partner

Ernst & Young

2013-2015

Dr. Annette K. Pridgen

Assistant Professor
Department of Accounting

Jackson State University

2013-2015

Dr. Sandra B. Richtermeyer

Associate Dean and Professor of Accountancy

Xavier University

2013-2015

Neil Ryder

Director, Office of Internal Review
and Evaluation

Department of Justice

2013-2015

Peggy Sherry

Deputy Commissioner for Operations Support

Department of the Treasury, Internal Revenue Service

2013-2015

F. Michael Taylor 

Director of Internal Audit

Hanover County Government, Virginia

2013-2015

David A. Von Moll

Comptroller

Commonwealth of Virginia

2013-2015

David M. Zavada

Partner

Kearney & Company

2013-2015

 

For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail GreenBook@gao.gov.

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.

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