About the Green Book - Revision history

Neil thibodaux: /* US GAO Green Book Principles */

2026-09-08T21:57:21Z

US GAO Green Book Principles

@@ Line 17: / Line 17: @@
 The Green Book <u>may</u> also be adopted by federal entities outside the executive branch and by nonfederal entities, such as state, local, and quasi-governmental entities and nonprofit organizations, as a framework for an internal control system.
   Note: Maricopa County is not obligated to comply with the GAO's Standards for Internal Control in the Federal Government. For the purpose of this governance assessment, a standard was sought to minimize biases from arbitrary judgements of MC performance. Hence, none of the deviations from the Green Book represent a noncompliance issue. These deviations from the Green Book are noted to identify potential areas of improvement for Maricopa County as well as all of the Arizona Counties.
 === US GAO Green Book Documentation Requirements ===
@@ Line 38: / Line 59: @@
 '''OV2.13''' Minimum documentation requirements are identified throughout the Green Book with a symbol and the wording "['''documentation requirement''']" following the narrative. The minimum documentation requirements are also summarized in appendix I.
 === How to use the Green Book? ===
 Read the introduction within the Green Book; it will explain how the book is written and how it should be applied.

Neil thibodaux at 21:53, 8 September 2026

2026-09-08T21:53:53Z

← Older revision		Revision as of 14:53, 8 September 2026
Line 1:		Line 1:
	This page will explain the contents of the United States Government Accountability Office's (GAO) [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government.] This document is normally called the "Green Book" by Federal workers.		This page will explain the contents of the United States Government Accountability Office's (GAO) [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government.] This document is normally called the "Green Book" by Federal workers.

	You are here: '''~~Good Governance~~-'''- GAO's Green Book		You are here: Good Governance'''-'''- '''GAO's Green Book'''

	* After learning about Good Governance: --[[About the Green Book\|GAO's Green Book]], you may want to proceed to [[Governance Gaps\|'''Governance Gaps.''']]		* After learning about Good Governance: --[[About the Green Book\|GAO's Green Book]], you may want to proceed to [[Governance Gaps\|'''Governance Gaps.''']]

Neil thibodaux: /* US GAO Green Book Principles */

2026-09-08T20:08:39Z

US GAO Green Book Principles

← Older revision		Revision as of 13:08, 8 September 2026
Line 58:		Line 58:
	* [https://guides.gaoinnovations.gov/greenbook/2025/principle-16-perform-monitoring-activities/ Principle 16]		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-16-perform-monitoring-activities/ Principle 16]
	* [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17]		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17]
	An [[Index of Attributes\|Index of Principles and Attributes]] was created by ACV for the purpose of listing each Green Book attribute so county practices and behaviors could be compared to individual attributes.		An [[Index of Attributes\|Index of Principles and Attributes]] was created by ACV for the purpose of listing each Green Book attribute so county practices and behaviors could be compared to individual attributes later on in the assessment process.

			=== How to use the Green Book? ===
			Read the introduction within the Green Book; it will explain how the book is written and how it should be applied.

Neil thibodaux: /* US GAO Green Book Principles */

2026-09-08T20:04:59Z

US GAO Green Book Principles

← Older revision		Revision as of 13:04, 8 September 2026
Line 58:		Line 58:
	* [https://guides.gaoinnovations.gov/greenbook/2025/principle-16-perform-monitoring-activities/ Principle 16]		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-16-perform-monitoring-activities/ Principle 16]
	* [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17]		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17]
			An [[Index of Attributes\|Index of Principles and Attributes]] was created by ACV for the purpose of listing each Green Book attribute so county practices and behaviors could be compared to individual attributes.

Neil thibodaux at 19:52, 8 September 2026

2026-09-08T19:52:31Z

@@ Line 1: / Line 1: @@
-== United States Government Accountability Office (GAO) ==
+This page will explain the contents of the United States Government Accountability Office's (GAO) [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government.] This document is normally called the "Green Book" by Federal workers.
-=== GAO Purpose<ref>https://www.gao.gov/about</ref> ===
+You are here: '''Good Governance-'''- GAO's Green Book
-=== GAO History<ref>https://www.gao.gov/about/what-gao-does/history</ref> ===
+* After learning about Good Governance: --[[About the Green Book|GAO's Green Book]], you may want to proceed to [[Governance Gaps|'''Governance Gaps.''']]
-After World War II, as government responsibilities and programs grew, so did GAO. The focus of our work shifted toward helping Congress monitor executive branch agencies’ programs and spending.
+=== US GAO's Standards for Internal Control in the Federal Government ===
 The US GAO created the [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] as a result of the Federal Managers' Financial Integrity Act of 1982 (FMFIA). The FMFIA of 1982 amended the Accounting and Auditing Act of 1950 to strengthen internal controls across federal agencies. It mandates continuous evaluation and annual reporting on the effectiveness of internal accounting and administrative systems. Provides standards for establishing, maintaining, and evaluating internal control systems in government entities.
@@ Line 74: / Line 58: @@
 * [https://guides.gaoinnovations.gov/greenbook/2025/principle-16-perform-monitoring-activities/ Principle 16]
 * [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17]

Neil thibodaux: /* US GAO Green Book Principles */

2026-08-18T05:36:01Z

US GAO Green Book Principles

← Older revision		Revision as of 22:36, 17 August 2026
Line 56:		Line 56:

	=== US GAO Green Book Principles ===		=== US GAO Green Book Principles ===
			These links connect to the US GAO digital Green Book, which identifies the subordinate attributes.
	* Principle 1		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-1-demonstrate-commitment-to-integrity-and-ethical-values/ Principle 1]
	* Principle 2		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-2-exercise-oversight-responsibility/ Principle 2]
	* Principle 3		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-3-establish-structure-responsibility-and-authority/ Principle 3]
	* Principle 4		* [https://guides.gaoinnovations.gov/greenbook/2025/section-4-additional-considerations/ Principle 4]
	* Principle 5		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-5-enforce-accountability/ Principle 5]
	* Principle 6		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-6-define-objectives-and-risk-tolerances/ Principle 6]
	* Principle 7		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-7-identify-analyze-and-respond-to-risks/ Principle 7]
	* Principle 8		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-8-assess-fraud-improper-payment-and-information-security-risk/ Principle 8]
	* Principle 9		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-9-identify-analyze-and-respond-to-change/ Principle 9]
	* Principle 10		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-10-design-control-activities/ Principle 10]
	* Principle 11		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-11-design-general-control-activities-over-information-technology/ Principle 11]
	* Principle 12		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-12-implement-control-activities/ Principle 12]
	* Principle 13		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-13-use-quality-information/ Principle 13]
	* Principle 14		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-14-communicate-internally/ Principle 14]
	* Principle 15		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-15-communicate-externally/ Principle 15]
	* Principle 16		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-16-perform-monitoring-activities/ Principle 16]
	* Principle 17		* [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17]

	== See Also ==		== See Also ==

Neil thibodaux: /* US GAO Green Book Documentation Requirements */

2026-08-18T05:24:49Z

US GAO Green Book Documentation Requirements

← Older revision		Revision as of 22:24, 17 August 2026
Line 53:		Line 53:
	'''OV2.12''' These requirements represent the minimum level of documentation in an entity's internal control system. Management exercises judgment in determining what additional documentation may be necessary for an effective internal control system. If management identifies deficiencies in achieving these documentation requirements, the effect of the identified deficiencies is considered as part of management's summary determination of whether the related principle is designed, implemented, and operating effectively.		'''OV2.12''' These requirements represent the minimum level of documentation in an entity's internal control system. Management exercises judgment in determining what additional documentation may be necessary for an effective internal control system. If management identifies deficiencies in achieving these documentation requirements, the effect of the identified deficiencies is considered as part of management's summary determination of whether the related principle is designed, implemented, and operating effectively.

	'''OV2.13''' Minimum documentation requirements are identified throughout the Green Book with a symbol and the wording "['''documentation requirement''']" following the narrative. The minimum documentation requirements are also summarized in appendix I.~~{{Principles}}~~		'''OV2.13''' Minimum documentation requirements are identified throughout the Green Book with a symbol and the wording "['''documentation requirement''']" following the narrative. The minimum documentation requirements are also summarized in appendix I.
	~~The Green Book is organized into '''17 Principles''' covering:~~

	* ~~Integrity and ethical values~~		=== US GAO Green Book Principles ===
	* ~~Oversight responsibility~~
	* ~~Risk management~~		* Principle 1
	* ~~Control activities~~		* Principle 2
	* ~~Information and communication~~		* Principle 3
	* ~~Monitoring~~		* Principle 4
			* Principle 5
			* Principle 6
			* Principle 7
			* Principle 8
			* Principle 9
			* Principle 10
			* Principle 11
			* Principle 12
			* Principle 13
			* Principle 14
			* Principle 15
			* Principle 16
			* Principle 17

	== See Also ==		== See Also ==

Neil thibodaux: /* United States Government Accountability Office (GAO) */

2026-08-18T05:19:34Z

United States Government Accountability Office (GAO)

← Older revision		Revision as of 22:19, 17 August 2026
Line 21:		Line 21:
	We have looked at contemporary issues like opioid addiction, the gig economy, affordable housing, and food safety. The agency has also established a science and technology team to meet Congress’ growing need for information on cutting edge issues like artificial intelligence and infectious disease modeling. GAO also evaluated the largest response to a national emergency in U.S. history, the $2.6 trillion COVID-19 response legislation, and made recommendations about how to improve its effectiveness in dealing with public health issues and the economy.		We have looked at contemporary issues like opioid addiction, the gig economy, affordable housing, and food safety. The agency has also established a science and technology team to meet Congress’ growing need for information on cutting edge issues like artificial intelligence and infectious disease modeling. GAO also evaluated the largest response to a national emergency in U.S. history, the $2.6 trillion COVID-19 response legislation, and made recommendations about how to improve its effectiveness in dealing with public health issues and the economy.

	=== US GAO's Standards for Internal Control in the Federal Government ===		== US GAO's Standards for Internal Control in the Federal Government ==
	The US GAO created the [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] as a result of the Federal Managers' Financial Integrity Act of 1982 (FMFIA). The FMFIA of 1982 amended the Accounting and Auditing Act of 1950 to strengthen internal controls across federal agencies. It mandates continuous evaluation and annual reporting on the effectiveness of internal accounting and administrative systems. Provides standards for establishing, maintaining, and evaluating internal control systems in government entities.		The US GAO created the [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] as a result of the Federal Managers' Financial Integrity Act of 1982 (FMFIA). The FMFIA of 1982 amended the Accounting and Auditing Act of 1950 to strengthen internal controls across federal agencies. It mandates continuous evaluation and annual reporting on the effectiveness of internal accounting and administrative systems. Provides standards for establishing, maintaining, and evaluating internal control systems in government entities.

	The Standards for Internal Control in Federal Government is normally referred to as the Green Book for its distinctly green cover page.[[File:Green Book Cover Page.jpg\|border\|center]]		The Standards for Internal Control in Federal Government is normally referred to as the Green Book for its distinctly green cover page.[[File:Green Book Cover Page.jpg\|border\|center]][https://www.gao.gov/assets/gao-25-107721.pdf Click here for a '''PDF''' version of the Green Book.]

			[https://guides.gaoinnovations.gov/greenbook/2025/section-2-establishing-an-effective-internal-control-system/ Click here for a '''digital''' version of the Green Book]

	=== US GAO Green Book Applicability Requirements ===		=== US GAO Green Book Applicability Requirements ===

Neil thibodaux: /* GAO Standards for Internal Control in the Federal Government */

2026-08-18T05:07:38Z

GAO Standards for Internal Control in the Federal Government

← Older revision		Revision as of 22:07, 17 August 2026
Line 21:		Line 21:
	We have looked at contemporary issues like opioid addiction, the gig economy, affordable housing, and food safety. The agency has also established a science and technology team to meet Congress’ growing need for information on cutting edge issues like artificial intelligence and infectious disease modeling. GAO also evaluated the largest response to a national emergency in U.S. history, the $2.6 trillion COVID-19 response legislation, and made recommendations about how to improve its effectiveness in dealing with public health issues and the economy.		We have looked at contemporary issues like opioid addiction, the gig economy, affordable housing, and food safety. The agency has also established a science and technology team to meet Congress’ growing need for information on cutting edge issues like artificial intelligence and infectious disease modeling. GAO also evaluated the largest response to a national emergency in U.S. history, the $2.6 trillion COVID-19 response legislation, and made recommendations about how to improve its effectiveness in dealing with public health issues and the economy.

	=== GAO Standards for Internal Control in the Federal Government ===		=== US GAO's Standards for Internal Control in the Federal Government ===
	~~Created~~ as a result of the ~~'''~~Federal Managers' Financial Integrity Act of 1982 (FMFIA)~~'''~~.		The US GAO created the [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] as a result of the Federal Managers' Financial Integrity Act of 1982 (FMFIA). The FMFIA of 1982 amended the Accounting and Auditing Act of 1950 to strengthen internal controls across federal agencies. It mandates continuous evaluation and annual reporting on the effectiveness of internal accounting and administrative systems. Provides standards for establishing, maintaining, and evaluating internal control systems in government entities.

	~~Provides standards~~ for ~~establishing, maintaining, and evaluating internal control systems~~ in ~~government entities~~.		The Standards for Internal Control in Federal Government is normally referred to as the Green Book for its distinctly green cover page.[[File:Green Book Cover Page.jpg\|border\|center]]

	=== ~~About the~~ Green Book ===		=== US GAO Green Book Applicability Requirements ===
	~~[[File:~~Green Book ~~Cover Page~~.~~jpg\|border\|center]]~~The ~~'''[https://guides.gaoinnovations.gov/greenbook/2025/~~ Green Book~~]'''~~ is the ~~common name for:~~		The Green Book <u>must</u> be followed by all Federal government entities within the Executive branch of government. The Green Book is not required for the Congressional and Judicial branches of Federal government.

	'~~''''~~Standards for Internal Control in the Federal Government~~''''' (May 2025)~~		The Green Book <u>may</u> also be adopted by federal entities outside the executive branch and by nonfederal entities, such as state, local, and quasi-governmental entities and nonprofit organizations, as a framework for an internal control system.
			Note: Maricopa County is not obligated to comply with the GAO's Standards for Internal Control in the Federal Government. For the purpose of this governance assessment, a standard was sought to minimize biases from arbitrary judgements of MC performance. Hence, none of the deviations from the Green Book represent a noncompliance issue. These deviations from the Green Book are noted to identify potential areas of improvement for Maricopa County as well as all of the Arizona Counties.

	~~Published~~ by the '''~~United States Government Accountability Office (GAO)~~'''		=== US GAO Green Book Documentation Requirements ===
			The Green Book identifies documentation requirements in the Overview, [https://guides.gaoinnovations.gov/greenbook/2025/section-2-establishing-an-effective-internal-control-system/ Section 2 - Establishing an Effective Internal Control System.] The attributes of Documentation Requirements is as follows, with emphasis added by us, not the GAO.

			'''OV2.10''' '''Documentation is a necessary''' part of an effective internal control system. The level and nature of documentation may vary based on the size of the entity and the complexity of the processes it performs. Management exercises judgment in determining the extent or type of documentation that is needed.

			'''OV2.11''' '''Documentation is required''' for the effective design, implementation, and operating effectiveness of an entity's internal control system. Management develops and maintains documentation of its internal control system.<sup>3</sup>

	~~=== US GAO~~ Green Book ~~Documentation Requirements ===~~		The Green Book also includes the following '''minimum documentation requirement'''s:
	{{Principles}}
			* If management determines that a principle is not relevant, management supports that determination with documentation that includes the rationale for how, in the absence of that principle, the associated component could be designed, implemented, and operated effectively. (paragraph OV2.06)
			* Management '''documents the results of the risk assessments, including the identification, analysis, and response to risk'''s, that are completed on both a periodic and ongoing basis. This includes documentation of the consideration of risks related to fraud, improper payments, information security, and significant internal and external changes that could impact the internal control system. (paragraph 7.15)
			* Management '''documents a change assessment process for identifying, analyzing, and responding to risks related to significant changes''' so that the internal control system can be quickly adapted as needed to respond to significant changes as they occur. (paragraph 9.05)
			* Management establishes control activities by '''documenting in policies what is expected and in procedures specified actions that implement policies,''' to mitigate risks to achieving the entity's objectives to acceptable levels. (paragraph 12.02)
			* Management '''evaluates and documents the results of ongoing monitoring and separate evaluations''' to identify internal control issues. (paragraph 16.09)
			* Management '''evaluates and documents internal control issues and determines appropriate corrective action'''s for internal control deficiencies, including those reported from internal and external audits and evaluations, on a timely basis. (paragraph 17.05)
			* Management '''completes and documents corrective actions to remediate internal control deficiencie'''s, including those reported from internal and external audits and evaluations, on a timely basis. (paragraph 17.06)

			'''OV2.12''' These requirements represent the minimum level of documentation in an entity's internal control system. Management exercises judgment in determining what additional documentation may be necessary for an effective internal control system. If management identifies deficiencies in achieving these documentation requirements, the effect of the identified deficiencies is considered as part of management's summary determination of whether the related principle is designed, implemented, and operating effectively.

			'''OV2.13''' Minimum documentation requirements are identified throughout the Green Book with a symbol and the wording "['''documentation requirement''']" following the narrative. The minimum documentation requirements are also summarized in appendix I.{{Principles}}
	The Green Book is organized into '''17 Principles''' covering:		The Green Book is organized into '''17 Principles''' covering:

Neil thibodaux at 04:29, 18 August 2026

2026-08-18T04:29:35Z

← Older revision		Revision as of 21:29, 17 August 2026
Line 21:		Line 21:
	We have looked at contemporary issues like opioid addiction, the gig economy, affordable housing, and food safety. The agency has also established a science and technology team to meet Congress’ growing need for information on cutting edge issues like artificial intelligence and infectious disease modeling. GAO also evaluated the largest response to a national emergency in U.S. history, the $2.6 trillion COVID-19 response legislation, and made recommendations about how to improve its effectiveness in dealing with public health issues and the economy.		We have looked at contemporary issues like opioid addiction, the gig economy, affordable housing, and food safety. The agency has also established a science and technology team to meet Congress’ growing need for information on cutting edge issues like artificial intelligence and infectious disease modeling. GAO also evaluated the largest response to a national emergency in U.S. history, the $2.6 trillion COVID-19 response legislation, and made recommendations about how to improve its effectiveness in dealing with public health issues and the economy.

			=== GAO Standards for Internal Control in the Federal Government ===
	Created as a result of the '''Federal Managers' Financial Integrity Act of 1982 (FMFIA)'''.		Created as a result of the '''Federal Managers' Financial Integrity Act of 1982 (FMFIA)'''.