[Federal_reporting_contacts] FW: Publication of Standards for Internal Control for the Federal Government (Green Book)

[WILLIAMS Karen A * DAS]

Good morning Federal Reporting Contacts,

As you can see below, the Government Accountability Office (GAO) has published a recently revised version of the Green Book. At the Office of the State Controller, we'll be going through this and making updates to Chapter 10 of the OAM, which covers internal controls, as necessary.

Please reach out if you have questions.

Rob

Robert W. Hamilton, CPA
State Controller
971-719-3031

From: Winfrey, Josh <jwinfrey at nasact.org<mailto:jwinfrey at nasact.org>>
Sent: Thursday, May 15, 2025 5:07 AM
To: NSAAAuditors <NSAAAuditors at nasact.org<mailto:NSAAAuditors at nasact.org>>; NASCComptrollers <NASCComptrollers at nasact.org<mailto:NASCComptrollers at nasact.org>>; StateTreasurers <StateTreasurers at nasact.org<mailto:StateTreasurers at nasact.org>>
Cc: NSAAAuditorsCCs <NSAAAuditorsCCs at nasact.org<mailto:NSAAAuditorsCCs at nasact.org>>; NASCComptrollersCCs <NASCComptrollersCCs at nasact.org<mailto:NASCComptrollersCCs at nasact.org>>; StateTreasurersCCs <StateTreasurersCCs at nasact.org<mailto:StateTreasurersCCs at nasact.org>>; NSAA2025AuditStandardsReportingCommittee <NSAA2025AuditStandardsReportingCommittee at nasact.org<mailto:NSAA2025AuditStandardsReportingCommittee at nasact.org>>; NASCCFRA <NASCCFRA at nasact.org<mailto:NASCCFRA at nasact.org>>; NASCInternalAuditGroup <NASCInternalAuditGroup at nasact.org<mailto:NASCInternalAuditGroup at nasact.org>>
Subject: Publication of Standards for Internal Control for the Federal Government (Green Book)

To: State Auditors, Comptrollers, and Treasurers

Today, the Government Accountability Office published the 2025 revision of Standards for Internal Control in the Federal Government, also known as the "Green Book". This revision supersedes the prior 2014 update. You'll find this edition has a greater focus on internal controls related to information technology, an emphasis on preventive controls, and stresses the responsibility of management for sound internal controls among other changes.

You can find the new Green Book here: https://www.gao.gov/prerelease/9shj

Thank you,

Josh Winfrey
Executive Director
NASACT
(859) 276-1147 or www.nasact.org<http://www.nasact.org/>


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