Notice2025-08296
Standards for Internal Control in the Federal Government-2025 Revision
Primary source
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Published
May 15, 2025
Issuing agencies
Government Accountability Office
Abstract
The U.S. Government Accountability Office (GAO) has issued its 2025 revision 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 provide input on revisions to the Green Book.
Full Text
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<title>Federal Register, Volume 90 Issue 93 (Thursday, May 15, 2025)</title>
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[Federal Register Volume 90, Number 93 (Thursday, May 15, 2025)]
[Notices]
[Page 20674]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08296]
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GOVERNMENT ACCOUNTABILITY OFFICE
Standards for Internal Control in the Federal Government--2025
Revision
AGENCY: U.S. Government Accountability Office.
ACTION: Notice of document availability.
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SUMMARY: The U.S. Government Accountability Office (GAO) has issued its
2025 revision 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 provide input
on revisions to the Green Book.
DATES: The 2025 revision is effective beginning with fiscal year 2026
and the Federal Managers' Financial Integrity Act of 1982 reports
covering that year. Early implementation is permitted.
FOR FURTHER INFORMATION CONTACT: James R. Dalkin, Director, Financial
Management and Assurance, <a href="/cdn-cgi/l/email-protection#9bfffaf7f0f2f5f1dbfcfaf4b5fcf4ed"><span class="__cf_email__" data-cfemail="adc9ccc1c6c4c3c7edcaccc283cac2db">[email protected]</span></a> or (202) 512-9535. Please
submit questions to <a href="/cdn-cgi/l/email-protection#03447166666d416c6c684364626c2d646c75"><span class="__cf_email__" data-cfemail="4d0a3f2828230f2222260d2a2c22632a223b">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: This 2025 revision of the standards has gone
through an extensive deliberative process, including public comments
received on Standards for Internal Control in the Federal Government
2024 Exposure Draft issued last June and input from the Green Book
Advisory Council on the changes. This revision provides additional
requirements, guidance, and resources to help managers address risk
areas related to fraud; improper payments; information security; and
the implementation of new or substantially changed programs, including
emergency assistance programs. The 2025 revision to Standards for
Internal Control in the Federal Government is available in electronic
format in a searchable digital version and also for download from GAO's
web page at <a href="http://www.gao.gov">www.gao.gov</a> using GAO-25-107721 as the report number. It
will also be available for sale in hardcopy from the Government
Publishing Office (GPO) in the near future at <a href="http://bookstore.gpo.gov">http://bookstore.gpo.gov</a>
or other GPO locations listed there. GAO-25-107721 may be used to find
its GPO stock number and ISBN.
Authority: 31 U.S.C. 3512(c), (d).
James R. Dalkin,
Director, Financial Management and Assurance, U.S. Government
Accountability Office.
[FR Doc. 2025-08296 Filed 5-14-25; 8:45 am]
BILLING CODE 1610-02-P
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