2024 Green Book Exposure Draft and Comments
We are proposing a revision of the Green Book, which provides additional requirements, guidance, and resources for addressing 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.
Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Comptroller General’s Advisory Council on Standards for Internal Control in the Federal Government. When finalizing revisions to the standards, GAO considers all Green Book comments that we received, along with input from the Comptroller General’s Advisory Council on Standards for Internal Control in the Federal Government. Read more in our press release.
GAO received comments on the Exposure Draft from June 27, 2024 through August 26, 2024. Comments that we received and reviewed are posted below.
Comments Received:
| Number | Respondent | Affiliation | Letter |
|---|---|---|---|
| 1 | Christopher Hanks | PDF (1 Page) | |
| 2 | Douglas Webster | PDF (1 Page) | |
| 3 | Michael Conlon | Department of Veterans Affairs Office of Business Oversight | PDF (1 Page) |
| 4 | Thomas Moschetto | The Department of the Treasury, Office of the Deputy Chief Financial Officer | PDF (4 Pages) |
| 5 | John Kascheck | Pennsylvania Office of Comptroller Operations | PDF (3 Pages) |
| 6 | Ron Lear | Information Systems Audit and Control Association (ISACA) | PDF (4 Pages) |
| 7 | Josh Winfrey | National Association of State Auditors, Comptrollers and Treasurers (NASACT) | PDF (5 Pages) |
| 8 | John H. Bridges, III | Bureau of Alcohol, Tobacco, Firearms, and Explosives Department of Justice | PDF (1 Page) |
| 9 | Alyssa Smiley | Department of Homeland Security Office of the Chief Financial Officer | PDF (13 Pages) |
| 10 | David Cook | Tennessee Comptroller of the Treasury, Department of Audit | PDF (2 Page) |
| 11 | Terrill Ramsey | PDF (2 Pages) | |
| 12 | Adrienne G. West | Department of the Interior Office of Financial Management | PDF (4 Pages) |
| 13 | Chris Polen | Department of Labor Office of the Chief Financial Officer | PDF (5 Pages) |
| 14 | Scott DeViney | AGA Financial Management Standards Board | PDF (5 Pages) |
| 15 | Daniel Farricker | Department of Health and Human Services Office of Finance | PDF (15 Pages) |
| 16 | Brianna Pierce | American Institute of CPAs (AICPA) Governmental Audit Quality Center | PDF (10 Pages) |
| 17 | Whitney Miller | Amtrak, Office of Inspector General | PDF (6 Pages) |
| 18 | Nishit Kurani | RMA Associates | PDF (4 Pages) |
| 19 | Debbie Davis | State of Utah, Department of Education, Internal Audit Department | PDF (2 Pages) |
| 20 | Scott DeViney | Office of the Washington State Auditor | PDF (6 Pages) |
| 21 | Parker Skaats | Parker CPE | PDF (2 Pages) |
| 22 | Deidre A. Harrison | Office of Management and Budget Office of Federal Financial Management and the CFO Council's combined comments | PDF (21 Pages) |