[BILLING CODE 1610-02-P]
GOVERNMENT ACCOUNTABILITY OFFICE
Financial Management and Assurance; Standards for Internal
Control in the Federal Government
AGENCY: U.S. Government Accountability Office.
ACTION: Notice of document availability.
SUMMARY: On June 27, 2024, the U.S. Government Accountability
Office (GAO) issued an exposure draft of proposed revisions to
“Standards for Internal Control in the Federal Government”, also
known as the Green Book. To help ensure that the standards
continue to meet the needs of the Federal community and the
public it serves, the Comptroller General of the United States
established the Advisory Council on Standards for Internal
Control in the Federal Government (Green Book Advisory Council)
to review GAO’s proposed revisions to the standards and consider
other necessary changes. We are requesting public comments on the
proposed revisions in the 2024 exposure draft. All comments
received from the public will be considered a matter of public
record and will be posted on the GAO website.
DATES: Comments will be accepted through August 26, 2024.
ADDRESSES: A copy of the exposure draft (GAO–24–106889) can be
obtained on the GAO internet page at
https://www.gao.gov/greenbook.
FOR FURTHER INFORMATION CONTACT: Carrie Morrison, Assistant
Director, Financial Management and Assurance, MorrisonC@gao.gov
or (202) 512-4689.
SUPPLEMENTARY INFORMATION:
The Green Book Advisory Council includes those knowledgeable in
internal control drawn from Federal, State, and local government;

the private sector; and academia. The exposure draft includes the
Green Book Advisory Council’s input regarding the proposed
changes. Since the Green Book was last revised in 2014, events
such as pandemics and cyber-attacks have highlighted the
challenges management faces when addressing risks related to
fraud, improper payments, information security, and the
implementation of new or substantially changed programs,
including emergency assistance programs. This proposed revision
provides additional requirements, guidance, and resources for
addressing these risk areas when designing, implementing, and
operating an effective internal control system. Other changes are
made to continue harmonization with the Committee of Sponsoring
Organizations of the Treadway Commission’s (COSO) Internal
Control--Integrated Framework and make other modifications to
clarify the intent of the requirements.
To ensure that your comments are considered by GAO and the Green
Book Advisory Council in their deliberations, please submit them
by August 26,2024. Please send your comments electronically to
GreenBookComments@gao.gov.
Authority: 31 U.S.C. 3512(c), (d).
James R. Dalkin,
Director, Financial Management and Assurance, U.S. Government
Accountability Office.
[FR Doc. 2024-13145 Filed: 6/26/2024 8:45 am; Publication Date: 6/27/2024]