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<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">Good morning </span>
<span style="font-family:Roboto">Federal Reporting<span style="color:#1F497D"> Contacts,<o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D">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.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D">Please reach out if you have questions.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-left:.5in"><b><span style="font-family:Roboto;color:#1F497D;mso-ligatures:none">Robert W. Hamilton, CPA
<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;font-family:Roboto;color:#1F497D;mso-ligatures:none">State Controller</span><span style="font-size:16.0pt;font-family:Roboto;color:#1F497D;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;font-family:Roboto;color:#1F497D;mso-ligatures:none">971-719-3031</span><span style="color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-left:.5in"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none"> Winfrey, Josh <<a href="mailto:jwinfrey@nasact.org">jwinfrey@nasact.org</a>>
<br>
<b>Sent:</b> Thursday, May 15, 2025 5:07 AM<br>
<b>To:</b> NSAAAuditors <<a href="mailto:NSAAAuditors@nasact.org">NSAAAuditors@nasact.org</a>>; NASCComptrollers <<a href="mailto:NASCComptrollers@nasact.org">NASCComptrollers@nasact.org</a>>; StateTreasurers <<a href="mailto:StateTreasurers@nasact.org">StateTreasurers@nasact.org</a>><br>
<b>Cc:</b> NSAAAuditorsCCs <<a href="mailto:NSAAAuditorsCCs@nasact.org">NSAAAuditorsCCs@nasact.org</a>>; NASCComptrollersCCs <<a href="mailto:NASCComptrollersCCs@nasact.org">NASCComptrollersCCs@nasact.org</a>>; StateTreasurersCCs <<a href="mailto:StateTreasurersCCs@nasact.org">StateTreasurersCCs@nasact.org</a>>;
NSAA2025AuditStandardsReportingCommittee <<a href="mailto:NSAA2025AuditStandardsReportingCommittee@nasact.org">NSAA2025AuditStandardsReportingCommittee@nasact.org</a>>; NASCCFRA <<a href="mailto:NASCCFRA@nasact.org">NASCCFRA@nasact.org</a>>; NASCInternalAuditGroup
<<a href="mailto:NASCInternalAuditGroup@nasact.org">NASCInternalAuditGroup@nasact.org</a>><br>
<b>Subject:</b> Publication of Standards for Internal Control for the Federal Government (Green Book)<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-left:.5in"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt">To: State Auditors, Comptrollers, and Treasurers<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt">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.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt">You can find the new Green Book here:
<a href="https://www.gao.gov/prerelease/9shj">https://www.gao.gov/prerelease/9shj</a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;color:black;mso-ligatures:none">Thank you,</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;color:black;mso-ligatures:none"> </span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;color:black;mso-ligatures:none">Josh Winfrey</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;color:black;mso-ligatures:none">Executive Director</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;color:black;mso-ligatures:none">NASACT</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:11.0pt;color:black;mso-ligatures:none">(859) 276-1147 or
<a href="http://www.nasact.org/">www.nasact.org</a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="color:black"> </span><o:p></o:p></p>
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