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Strengthening Accountability in the Federal Government: GAO Issues Draft Updates to "Green Book"

WASHINGTON (June 27, 2024)—Today, as part of its ongoing efforts to help federal managers improve accountability in achieving agencies’ missions, the U.S. Government Accountability Office (GAO) issued proposed revisions to Standards for Internal Control in the Federal Government, also known as the Green Book. The Green Book provides the overall framework for establishing and maintaining an effective internal control system that helps management adapt to shifting environments, evolving demands, changing risks, and new priorities. GAO invites public comments on this exposure draft.

“The updated standards will help strengthen federal agencies’ internal controls to mitigate and address risks in areas increasingly susceptible to fraud, improper payments, and information security threats,” said Gene L. Dodaro, Comptroller General of the United States and the head of GAO. “To ensure accountability and transparency of federal funds, especially in crisis situations where money is being spent quickly, we need to continue to modernize these standards.”

Events such as a pandemic and cyber-attacks have highlighted the challenges managers face when addressing risks related to fraud, improper payments, information security, and the implementation of new or substantially changed programs, including emergency assistance programs. This Green Book revision provides additional requirements, guidance, and resources for addressing these risk areas when designing, implementing, and operating an effective internal control system. This update also emphasizes preventive control activities and the need for internal control at all levels and within all functions of an entity’s organizational structure.

To ensure that the standards meet the needs of the federal community and the public it serves, the Comptroller General convened an advisory council of those knowledgeable in internal control systems drawn from federal, state, and local government; the private sector; and academia. This Green Book 2024 exposure draft includes the advisory council’s input.

The draft is available for public comment through August 26, 2024. Interested parties may send their feedback to GAO will consider those comments in finalizing its Green Book revisions. All comments from the public will be considered a matter of public record and will be posted on GAO’s website.

For more information, contact James R. Dalkin, Director, Financial Management and Assurance, at (202) 512-9535, or Sarah Kaczmarek, Acting Managing Director of Public Affairs, at (202) 512-4800.


The Government Accountability Office, known as the investigative arm of Congress, is an independent, nonpartisan agency that exists to support Congress in meeting its constitutional responsibilities. GAO also works to improve the performance of the federal government and ensure its accountability to the American people. The agency examines the use of public funds; evaluates federal programs and policies; and provides analyses, recommendations, and other assistance to help Congress make informed oversight, policy, and funding decisions. GAO provides Congress with timely information that is objective, fact-based, nonideological, fair, and balanced. GAO’s commitment to good government is reflected in its core values of accountability, integrity, and reliability.


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