GAO Issues 2025 Revision to Federal Internal Control Standards

Regs.gov: Government Accountability Office

Published May 14th, 2025

Detected March 15th, 2026

Summary

The U.S. Government Accountability Office (GAO) has issued its 2025 revision to the Standards for Internal Control in the Federal Government, also known as the "Green Book." This revision is effective for fiscal year 2026 reports and includes updated guidance on risk areas such as fraud, improper payments, and information security.

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What changed

The U.S. Government Accountability Office (GAO) has released the 2025 revision of its "Green Book," the Standards for Internal Control in the Federal Government. This update, effective for fiscal year 2026 reports, incorporates public comments and advisory council input, providing enhanced guidance on managing risks related to fraud, improper payments, information security, and the implementation of new or changed programs, including emergency assistance.

Federal agencies and managers are expected to implement these revised standards, which are available in electronic and hardcopy formats. While early implementation is permitted, the standards will be mandatory for fiscal year 2026 reports. Agencies should review the updated guidance to ensure compliance with the enhanced requirements for internal controls.

What to do next

Review the 2025 revision of the Green Book for updated internal control standards.
Incorporate revised guidance into agency internal control frameworks and reporting processes.
Ensure compliance with the standards for fiscal year 2026 reports, with early implementation permitted.

Source document (simplified)

Content

ACTION:

Notice of document availability.

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, dalkinj@gao.gov or (202) 512-9535. Please submit questions to GreenBook@gao.gov.

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 www.gao.gov 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 http://bookstore.gpo.gov 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