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                    OverviewInternal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. *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.

**View the Current Green Book**

**View the 1999 Green Book**

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.Advisory CouncilThe Comptroller General of the United States established the Green Book Advisory Council to provide input and recommendations for revisions to the Green Book. The council consists of highly qualified individuals with complementary skills that provide a strong knowledge base in internal controls from entities such as:

federal, state, and local government;
	the private sector; and
	academia.Advisory council members serve 2-year terms and may be reappointed by the Comptroller General.

**Advisory Council Members, 2023-2025**

Name
			Title
			OrganizationAudrey A. Gramling, Chair
			Professor of Accounting
			Oklahoma State UniversityDr. Brett M. Baker
			Inspector General
			National Archives and Records AdministrationMatthew Bohdan
			Principal
			Plante Moran, PLLCSheila Conley
			Deputy Assistant Secretary and Deputy CFO
			U.S. Department of Health and Human ServicesDouglas Cotnoir
			State Controller
			State of MaineKayla Futch
			Managing Director
			KPMG LLPMelaJo K. Kubacki
			Assistant CFO for Financial Management
			U.S. Department of Housing and Urban DevelopmentAllison C. Lerner
			Inspector General
			National Science FoundationSonia Montano
			Audit Manager
			City and County of DenverEdward J. Murray
			Principal Deputy Assistant Secretary for Management and Deputy CFO
			U.S. Department of Veterans AffairsSherrill F. Norman
			Auditor General
			State of FloridaDouglas F. Prawitt
			Board Member
			Director and Professor of Accountancy
			COSO
			Brigham Young UniversityMargaret Vo Schaus
			Chief Financial Officer
			National Aeronautics and Space AdministrationTammy Whitcomb Hull
			Inspector General
			U.S. Postal ServiceGreen Book and Related PublicationsStandards for Internal Control in the Federal GovernmentGAO-14-704G
      
	Published:  Sep 10, 2014


	Publicly Released: Sep 10, 2014
              Internal Control Management and Evaluation Tool (Supersedes GAO-01-131G)GAO-01-1008G
      
	Published:  Aug 01, 2001


	Publicly Released: Aug 01, 2001
              Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1)AIMD-00-21.3.1
      
	Published:  Nov 01, 1999


	Publicly Released: Nov 01, 1999


  ResourcesRelated 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**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 2014GAO ContactsFor 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.Multimedia
          An Overview of GAO's Green Book Standards for Internal Controls
          An Overview of GAO's Green Book Standards for Internal Controls
                                                      MultimediaPodcasts
    
      An Overview of GAO's Green Book Standards for Internal Controls
    Tuesday, September 03, 2013
      
            Transcript
Infographic
    
      Infographic about the Green Book
        Infographic
                      An Overview of GAO's Green Book Standards for Internal Controls
            Wednesday, December 31, 1969
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