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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.

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

Explore our Related Blog Posts:

• Updated Green Book Standards Help Improve Government Accountability and Performance, September 2014
• GAO Revising the Green Book Standards for Internal Controls, February 2014

Explore our online resources:

• These GAO resources have been selected specifically for federal agency managers.

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

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.