[Federal Register Volume 79, Number 181 (Thursday, September 18, 2014)]
[Notices]
[Page 56075]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-22188]


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GOVERNMENT ACCOUNTABILITY OFFICE

[GAO-14-704G]


2014 Revision--Standards for Internal Control in the Federal 
Government

AGENCY: U.S. Government Accountability Office.

ACTION: Notice of document availability.

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SUMMARY: The US Government Accountability Office (GAO) has issued its 
2014 revision to the Standards for Internal Control in the Federal 
Government, known as the ``Green Book,'' under the authority provided 
in 31 U.S.C. 3512 (c), (d), commonly known as the Federal Managers' 
Financial Integrity Act (FMFIA). To help ensure that the standards 
continue to meet the needs of government managers and the audit 
community it serves, the Comptroller General of the United States 
established the Green Book Advisory Council to provide input on 
revisions to the ``Green Book.'' This 2014 revision of the standards 
includes the Advisory Council's input regarding the changes. It also 
includes input from public comments received on the proposed revisions 
in the 2013 exposure draft. The changes contained in the 2014 revision 
to the Standards for Internal Control in the Federal Government reflect 
major developments in the accountability and financial management 
profession and emphasize specific considerations applicable to the 
government environment.
    The 2014 revision to Standards for Internal Control in the Federal 
Government is available in electronic format for download from GAO's 
Web page at www.gao.gov using GAO-14-704G as a report number. It will 
also be available for sale in hardcopy from the Government Printing 
Office in the near future at http://bookstore.gpo.gov or other GPO 
locations listed there. GAO-14-704G may be used to find its GPO stock 
number and ISBN.

DATES: The 2014 revision will be effective beginning with fiscal year 
2016 and the FMFIA reports covering that year. Management, at their 
discretion, may elect to adopt the 2014 Green Book early.

FOR FURTHER INFORMATION CONTACT: For information on the Standards for 
Internal Control in the Federal Government, please submit questions 
electronically to [email protected] or telephonically to 202-512-9535.

    Authority:  31 U.S.C. 3512(c), (d).

Steven J. Sebastian,
Managing Director, Financial Management and Assurance, U.S. Government 
Accountability Office.
[FR Doc. 2014-22188 Filed 9-17-14; 8:45 am]
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