Standard for Good Governance - Revision history

Neil thibodaux: /* Conclusion */

2026-09-08T19:45:43Z

Conclusion

← Older revision		Revision as of 12:45, 8 September 2026
Line 85:		Line 85:
	• Compliance - Compliance with applicable laws and regulations		• Compliance - Compliance with applicable laws and regulations
	ACV believes the GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] may be used for trending purpose. Our comparisons of county practices and behaviors to the Federal Standard are merely to collect data. We sought an objective standard to judge county performance and we believe the Federal Standard will serve that function.		ACV believes the GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] may be used for trending purpose. Our comparisons of county practices and behaviors to the Federal Standard are merely to collect data. We sought an objective standard to judge county performance and we believe the Federal Standard will serve that function.

			Note: Additional information about the Federal Standard is available at '''Good Governance:''' --[[About the Green Book\|GAO's Green Book]].

Neil thibodaux: /* Applicability of the Standard */

2026-09-08T19:44:06Z

Applicability of the Standard

← Older revision		Revision as of 12:44, 8 September 2026
Line 65:		Line 65:
	The US GAO created the [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] (a.k.a. Green Book) 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] (a.k.a. Green Book) 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.

	More details are available on the '''Good Governance:''' --[[About the Green Book\|GAO's Green Book]]. For now, you should know the Standards for Internal Control in Federal Government is a comprehensive document, consisting of 17 Principles and 196 attributes. ACV has a navigational page to these Green Book Principles and Attributes.		More details are available on the '''Good Governance:''' --[[About the Green Book\|GAO's Green Book]]. For now, you should know the Standards for Internal Control in Federal Government is a comprehensive document, consisting of 17 Principles and 196 attributes. ACV has a navigational page to these [[Index of Attributes\|Green Book Principles and Attributes]].

	==== Applicability of the Standard ====		==== Applicability of the Standard ====
Line 71:		Line 71:

	=== Conclusion ===		=== Conclusion ===
	ACV ~~would adopt~~ the US GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government]		ACV used the US GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] as a standard to judge county performance for the following reasons:

			* The document was authored by a Federal Government agency in accordance with Federal laws. It's an authoritative source.
			* While not required at the State and County level, the document specifically says it may be adopted by local governments.
			* The document had the fidelity of 17 Principles, 196 Attributes and more from which specific county practices may be judged.

			The title of the document does not include the word governance. The earlier Wikipedia definition of good governance included the phase, "''describe various normative accounts of how public institutions ought to conduct public affairs and manage public resources."''

			In that regard, the Wikipedia phrase aligns with the US GAO's definition of internal controls, which is as follows:
			OV1.01 Internal control is a process effected by an entity’s oversight body, management, and other personnel, designed to provide reasonable assurance that the objectives of an entity will be achieved. These objectives and related risks can be broadly classified into one or more of the following three categories:
			• Operations - Effectiveness and efficiency of operations
			• Reporting - Reliability of reporting for internal and external use
			• Compliance - Compliance with applicable laws and regulations
			ACV believes the GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government] may be used for trending purpose. Our comparisons of county practices and behaviors to the Federal Standard are merely to collect data. We sought an objective standard to judge county performance and we believe the Federal Standard will serve that function.

Neil thibodaux at 19:25, 8 September 2026

2026-09-08T19:25:43Z

← Older revision		Revision as of 12:25, 8 September 2026
Line 3:		Line 3:
	You are here: '''Good Governance-'''- Standard for Good.		You are here: '''Good Governance-'''- Standard for Good.

	* ~~The next logical step in this journey is~~ '''Good Governance:''' --[[About the Green Book\|GAO's Green Book]]		* After learning about the Standard for Good, '''Good Governance:''' --[[About the Green Book\|GAO's Green Book]] provides more details about the standard.

	=== Governance ===		=== Governance ===
Line 63:		Line 63:

	==== 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] (a.k.a. Green Book) 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.

			More details are available on the '''Good Governance:''' --[[About the Green Book\|GAO's Green Book]]. For now, you should know the Standards for Internal Control in Federal Government is a comprehensive document, consisting of 17 Principles and 196 attributes. ACV has a navigational page to these Green Book Principles and Attributes.

	==== Applicability of the Standard ====		==== Applicability of the Standard ====
	The GAO's standard is <u>not</u> applicable to any Arizona or Arizona County. The Standards for Internal Control in Federal Government states:<blockquote>Section 3512 (c) and (d) of Title 31 of the United States Code, commonly known as the Federal Managers’ Financial Integrity Act of 1982 (FMFIA), requires the Comptroller General to issue standards for internal control in the federal government. '''FMFIA requires federal executive branch entities to establish internal control in accordance with these standards.''' Standards for Internal Control in the Federal Government (known as the Green Book) provides the overall framework for establishing and maintaining an effective internal control system. The term internal control in this document covers all aspects of an entity’s objectives (operations, reporting, and compliance).</blockquote>While not a requirement for Arizona or Arizona counties, the GAO standard includes the following statement acknowledging the standard <u>may be adopted</u> for local governments:<blockquote>'''The Green Book may 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.''' Management of an entity determines, based on applicable laws and regulations, how to appropriately adapt the standards presented in the Green Book as a framework for the entity.</blockquote>		The GAO's standard is <u>not</u> applicable to any Arizona or Arizona County. The Standards for Internal Control in Federal Government states:<blockquote>Section 3512 (c) and (d) of Title 31 of the United States Code, commonly known as the Federal Managers’ Financial Integrity Act of 1982 (FMFIA), requires the Comptroller General to issue standards for internal control in the federal government. '''FMFIA requires federal executive branch entities to establish internal control in accordance with these standards.''' Standards for Internal Control in the Federal Government (known as the Green Book) provides the overall framework for establishing and maintaining an effective internal control system. The term internal control in this document covers all aspects of an entity’s objectives (operations, reporting, and compliance).</blockquote>While not a requirement for Arizona or Arizona counties, the GAO standard includes the following statement acknowledging the standard <u>may be adopted</u> for local governments:<blockquote>'''The Green Book may 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.''' Management of an entity determines, based on applicable laws and regulations, how to appropriately adapt the standards presented in the Green Book as a framework for the entity.</blockquote>ACV found the US GAO's Standards for Internal Control in Federal Government to be a fair standard to apply

	=== Conclusion ===		=== Conclusion ===
	ACV would adopt the US GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government]		ACV would adopt the US GAO's [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in Federal Government]

Neil thibodaux: /* Good Governance */

2026-09-08T19:16:15Z

Good Governance

@@ Line 2: / Line 2: @@
 You are here: '''Good Governance-'''- Standard for Good.
 === Governance ===
 ==== Definition of Governance ====
@@ Line 17: / Line 20: @@
 === Good Governance ===

Neil thibodaux: /* Definition of Governance */

2026-09-08T18:25:42Z

Definition of Governance

← Older revision		Revision as of 11:25, 8 September 2026
Line 1:		Line 1:
	This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government.		This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government.

	You are here: '''Good ~~Goverance~~-'''- Standard for Good.		You are here: '''Good Governance-'''- Standard for Good.

	=== Definition of Governance ===		=== Governance ===

			==== Definition of Governance ====
	Per [https://www.merriam-webster.com/dictionary/governance#dictionary-entry-1 Merriam-Webster]:		Per [https://www.merriam-webster.com/dictionary/governance#dictionary-entry-1 Merriam-Webster]:

	'''governance''' (noun) ''':''' the act or process of governing or overseeing the control and direction of something (such as a country or an organization)		'''governance''' (noun) ''':''' the act or process of governing or overseeing the control and direction of something (such as a country or an organization)

			==== Government vs. Governance ====
			Government is the formal institution that exercises authority, while governance is the broader process of decision-making and implementation involving multiple actors.

			==== Wikipedia Definition ====
			For such a simple definition, Wikipedia has a lot say about governance. As of September 8, 2026, [[wikipedia:Governance#\|Wikipedia - Governance]] begins with, "'''Governance''' is the overall complex system or framework of processes, functions, structures, rules, laws and norms born out of the relationships, interactions, power dynamics and communication within an organized group of individuals."

			=== Good Governance ===

Neil thibodaux at 18:15, 8 September 2026

2026-09-08T18:15:03Z

← Older revision		Revision as of 11:15, 8 September 2026
Line 2:		Line 2:

	You are here: '''Good Goverance-'''- Standard for Good.		You are here: '''Good Goverance-'''- Standard for Good.

			=== Definition of Governance ===
			Per [https://www.merriam-webster.com/dictionary/governance#dictionary-entry-1 Merriam-Webster]:

			'''governance''' (noun) ''':''' the act or process of governing or overseeing the control and direction of something (such as a country or an organization)

Neil thibodaux at 12:46, 8 September 2026

2026-09-08T12:46:51Z

← Older revision		Revision as of 05:46, 8 September 2026
Line 1:		Line 1:
	This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government.		This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government.

	You are here:~~<blockquote>~~Good Goverance		You are here: '''Good Goverance-'''- Standard for Good.

	-- Standard for Good~~</blockquote>~~

Neil thibodaux: Created page with "This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government. You are here:
Good Goverance -- Standard for Good
"

2026-09-08T12:26:02Z

Created page with "This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government. You are here:<blockquote>Good Goverance -- Standard for Good</blockquote>"

New page

This page will explain how we arrived at the United States Government Accountability Office's Standards for Internal Control in the Federal Government.

You are here:<blockquote>Good Goverance

-- Standard for Good</blockquote>