The Green Book

Internal control is the plans, methods, policies, and procedures an organization employs to ensure effective resource use in fulfilling its mission, goals, objectives, and strategic plan. GAO's Standards for Internal Control in the Federal Government, known as the Green Book, sets these standards for federal agencies.

View 2013 Exposure Draft

View Current Green Book

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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.

Revising the Green Book

Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Green Book Advisory Council. GAO considers all Green Book comments and input from the Green Book Advisory Council 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

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

Jon Rymer
(Chair)

Inspector General

Federal Deposit Insurance Corporation

 

2013-2015

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

Cotton & Company, LLP

 

2013-2015

Stephen Eells

State Auditor

State of New Jersey

 

2013-2015

Carol M. Eyermann

Senior Staff Associate for Internal
Control Quality Assurance Program

National Science Foundation

 

2013-2015

William (Bill) Hughes

Partner

Morgan Franklin

 

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

Samuel T. Mok

Managing Member

Condor International Advisors, LLC

 

2013-2015

Kenneth J. Mory

City Auditor, Austin & Vice Chair of the
Public Sector Committee

Institute of Internal Auditors

2013-2015

Dan Murrin

Partner

Ernst & Young

2013-2015

Annette K. Pridgen

Assistant Professor
Department of Accounting

Jackson State University

 

2013-2015

Sandra B. Richtermeyer

Professor and Chair
Department of Accountancy

Xavier University

 

2013-2015

Neil Ryder

Director, Office of Internal Review
and Evaluation

Department of Justice

 

2013-2015

Peggy Sherry

Chief Financial Officer

Department of Homeland Security

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.

GAO encourages all interested parties to comment on the Green Book Exposure Draft. The comment period runs from September 3, 2013 through February 18, 2014. GAO will post comment letters after they are received and reviewed.

Comment Letters Received by February 18th (provided in chronological order)

Number Respondent Affiliation Letter
1 Gail Carroll Federal Official PDF
2 Guy Gahres Other PDF
3 Dan Katsiyiannis Local Government Official PDF
4 Mary Braun Other PDF
5 Elizabeth Goebels Federal Official PDF
6 Adelaide Feukam Federal Official PDF
7 USDA - Risk Management Agency USDA - Risk Management Agency PDF
8 Alexander Granado Other PDF
9 David Coontz Federal Official PDF
10 Harriet Richardson Association of Local Government Auditors PDF
11 US Railroad Retirement Board - Office of Chief Financial Officer US Railroad Retirement Board - Office of Chief Financial Officer PDF
12 Nuclear Regulatory Commission - OIG Nuclear Regulatory Commission - OIG PDF
13 Richard F. Chambers Institute of Internal Auditors PDF
14 Social Security Administration - OIG Social Security Administration - OIG PDF
15 Comments from members of NASACT Comments from members of NASACT PDF
16 Bureau of the Fiscal Service Bureau of the Fiscal Service PDF
17 Defense Finance and Accounting Service Defense Finance and Accounting Service PDF
18 Walt Fennell PricewaterhouseCoopers LLP PDF
19 Christine Begola Housing and Urban Development - OIG PDF
20 Eric S. Berman Association of Government Accountants - FMSB PDF
21 Lora Swanson Federal Official PDF
22 Office of the Chief Financial Officer/NOAA Department of Commerce - National Oceanic and Atmospheric Administration PDF
23 International Consortium of Government Financial Management, Adhoc Committee on International Auditing Standards International Consortium of Government Financial Management, Adhoc Committee on International Auditing Standards PDF
24 Department of the Treasury - OIG Department of the Treasury - OIG PDF
25 National Aeronautics and Space Administration - Office of Internal Controls and Management Systems National Aeronautics and Space Administration - Office of Internal Controls and Management Systems PDF
26 Bram Hass Federal Official PDF
27 Greg Wallig Grant Thornton LLP PDF
28 Financial Policy and Procedures Division/Office of the Assistant CFO for Financial Management/HUD U.S. Department of Housing and Urban Development - Financial Policy and Procedures Division PDF
29 John Kaschak Pennsylvania Office of the Budget PDF
30 Jeff Hart Other PDF
31 Carolyn R. Davis, Assistant Inspector General, Audit Policy and Oversight Department of Defense - Office of the Inspector General PDF
32 Terry Ramsey Department of Health and Human Services - Office of the Assistant Secretary for Financial Resources PDF
33 David Coontz - 2 Federal Official PDF
34 Amanda Nelson, Partner KPMG LLP PDF
35 Gary Maupin, Associate Deputy Chief Financial Officer for Fiscal Integrity Department of Labor - Office of the Chief Financial Officer PDF
36 Charles E. Landes, Vice President, and Mary M. Foelster, Director AICPA PDF
37 Daniel Murrin, Partner Ernst & Young LLP PDF
38 Deloitte & Touche LLP Deloitte & Touche LLP PDF
39 Department of Health and Human Services - Office of the Inspector General Department of Health and Human Services - Office of the Inspector General PDF
40 Carla A. Krabbe , Associate Commissioner for Financial Policy and Operations Social Security Administration Social Security Administration PDF
41 Department of the Interior Department of the Interior PDF
42 Daniel A. Farricker, Financial Management Analyst, Office of Financial Policy and Reporting Department of Health & Human Services - Assistant Secretary for Financial Resources PDF
43 Phillip Juengst, Director, Financial Improvement and Post Audit Operations Department of Education - Federal Student Aid PDF

 

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