Strengthening Accountability in the Federal Government: GAO Issues Revisions to the "Green Book"

WASHINGTON (May 15, 2025) Today, the U.S. Government Accountability Office (GAO) issued revisions to Standards for Internal Control in the Federal Government, also known as the Green Book. The Green Book sets the standards and provides the overall framework for designing, implementing, and operating an effective internal control system. As part of its ongoing efforts to help federal managers improve accountability in achieving agencies’ missions, GAO maintains the Green Book to keep it relevant with changing times.

“The updated standards will help federal agencies bolster their internal control systems to prevent and prepare for risks in all areas, especially those increasingly susceptible to fraud, improper payments, and information security threats,” said Gene L. Dodaro, Comptroller General of the United States and the head of GAO. “To ensure accountability and transparency of federal funds, especially in crisis situations where money is being spent quickly, these standards require clarification and modernization to keep up with changing risk environments. I want to thank those involved in the revision process, including the Advisory Council and all those who submitted public comment.”

Events such as a pandemic and cyberattacks have highlighted the challenges managers face when addressing risks related to fraud, improper payments, information security, and the implementation of new or substantially changed programs, including emergency assistance programs. This Green Book revision contains changes from, and supersedes, the version issued in September 2014. Key changes include:

• the need to consider risks related to improper payments and information security when identifying, analyzing, and responding to risks;
• documentation of the results of risk assessments;
• documentation of a change assessment process so that the internal control system can be quickly adapted to respond to significant changes as they occur; and
• two new appendixes that provide information that management can use for effective internal control systems to address risks, including areas related to fraud, improper payments, and information security.

The 2025 revision emphasizes preventive control activities and management’s responsibility for internal control at all levels.  Other updates were made to clarify the intent of the standards and to continue harmonization with COSO’s Internal Control – Integrated Framework.

To ensure that the standards meet the needs of the federal community and the public it serves, these revisions underwent an extensive deliberative process. This includes public comments and input from the Comptroller General’s Advisory Council on Standards for Internal Control in the Federal Government. The Advisory Council consists of individuals knowledgeable about internal control, drawn from federal, state, and local government; the private sector; and academia.

For more information, contact James R. Dalkin, Director, Financial Management and Assurance, at (202) 512-9535, or Sarah Kaczmarek, Managing Director of Public Affairs, at (202) 512-4800.

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The Government Accountability Office, known as the investigative arm of Congress, is an independent, nonpartisan agency that exists to support Congress in meeting its constitutional responsibilities. GAO also works to improve the performance of the federal government and ensure its accountability to the American people. The agency examines the use of public funds; evaluates federal programs and policies; and provides analyses, recommendations, and other assistance to help Congress make informed oversight, policy, and funding decisions. GAO provides Congress with timely information that is objective, fact-based, nonideological, fair, and balanced. GAO’s commitment to good government is reflected in its core values of accountability, integrity, and reliability.