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Updated Green Book Standards Help Improve Government Accountability and Performance

Posted on September 10, 2014

In an effort to help all federal agencies improve their performance, GAO has issued the 2014 revision of Standards for Internal Control in the Federal Government, also known as the “Green Book.” The book sets the standards for an effective internal control system for federal agencies, a crucial safeguard over public resources. Internal control is an organizational process that can aid agencies in working more efficiently and effectively, reporting accurately on their operations, and complying with applicable laws and regulations.

This latest publication has greater detail and depth than past versions. It is the result of 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. The 2014 Green Book will be effective beginning in fiscal year 2016, although agency management may elect early adoption.

See the infographic below for the what, how, and who of internal control standards for the federal government. To learn more about the book and revised standards, read the newly issued 2014 Green Book, or listen to our podcast with James Dalkin, a director in our Financial Management and Assurance team, who led the work.