The Green Book
Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.
Standards for Internal Control in the Federal Government—a.k.a., the "Green Book"—sets the standards for an effective internal control system for federal agencies. The 2025 Green Book is effective starting FY 2026. Early implementation is allowed.
TheGreen Book sets the standards for an effective internal control system for federal agencies.
What is internal control?
Internal control is a process used by management to help an agency achieve its objectives.
How does internal control work?
Internal control helps an agency:
Run its operations efficiently and effectively
Report reliable information about its operations
Comply with applicable laws and regulations
Who would use the Green Book?
Federal executive branch agencies are required to establish internal controls in accordance with the standards in the Green Book. Users of the Green Book may include, but are not limited to:
Program and financial managers at a federal agency
Inspector general staff conducting a financial or performance audit
Independent public accountants conducting an audit of expenditures of federal dollars to state agencies
Compliance officers responsible for making sure that personnel have completed required training
How does an agency use the Green Book?
An agency uses the Green Book to design, implement, and operate internal controls to achieve its objectives related to operations, reporting, and compliance.
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How is the Green Book organized?
The standards in the Green Book are organized by the five components of internal control shown below. Each of the five components contains multiple principles. Principles are the requirements of each component. Each principle has application guidance, called attributes, that provides further explanation of the principle and may also contain minimum documentation requirements.
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Legislative authority
Federal Managers’ Financial Integrity Act (FMFIA) requires the Comptroller General to issue standards for internal control in the federal government. FMFIA requires federal executive branch agencies to establish internal control in accordance with these standards, and to periodically review and annually report on their internal control systems.
Use by other agencies
The Green Book may also be adopted by federal agencies outside the executive branch and by nonfederal groups (such as state, local, and quasi-governmental agencies and nonprofit organizations) as a framework for an internal control system.
Resources
Green Book Appendixes
The 2025 Green Book includes two appendixes which provide additional information related to control activities, examples of sources of data, and references to additional resources that management may leverage in designing, implementing, and operating effective internal control systems to address risks, including areas related to fraud, improper payments, and information security.
Appendix II: Examples of Preventive and Detective Control Activities and Sources of Data
Appendix III: Additional Resources
Related Guidance
Managers and auditors may use the Green Book in conjunction with professional guidance issued by GAO and other organizations, such as:
Committee of Sponsoring Organizations of the Treadway Commission, Internal Control - Integrated Framework, May 2013
Printed Copies
Copies of the 2025 Green Book will be available for purchase through the Government Publishing Office at https://bookstore.gpo.gov/ or by calling 202-512-1800 or 1-866-512-1800.
Prior Green Book Revisions
Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1) AIMD-00-21.3.1 Publicly Released: Nov 01, 1999
Advisory Council
The Comptroller General established the Green Book Advisory Council to provide input and recommendations for revisions to the Green Book. The council includes individuals knowledgeable in internal control drawn from:
Federal, state, and local government
The private sector
Academia
Advisory council members serve 2-year terms and may be reappointed by the Comptroller General.
Advisory Council Members, 2023-2025
Name
Organization
Dr. Audrey A. Gramling, Chair
Professor of Accounting Oklahoma State University
Dr. Brett M. Baker
Inspector General National Archives and Records Administration
Matthew Bohdan
Principal Plante Moran, PLLC
Sheila Conley
Deputy Assistant Secretary and Deputy CFO (Retired) U.S. Department of Health and Human Services
Douglas Cotnoir
State Controller State of Maine
Kayla Futch
Managing Director KPMG LLP
MelaJo K. Kubacki
Assistant CFO for Financial Management U.S. Department of Housing and Urban Development
Allison C. Lerner
Inspector General (Retired) National Science Foundation
Sonia Montano
Audit Manager City and County of Denver
Edward J. Murray
Principal Deputy Assistant Secretary for Management and Deputy CFO U.S. Department of Veterans Affairs
Sherrill F. Norman
Auditor General State of Florida
Dr. Douglas F. Prawitt
Board Member COSO Director and Professor of Accountancy Brigham Young University
Margaret Vo Schaus
Chief Financial Officer National Aeronautics and Space Administration
Tammy Whitcomb Hull
Inspector General U.S. Postal Service
GAO Contacts
For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail GreenBook@gao.gov.
