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How Grantees Should Use GAO's Green Book for Internal Control Review

Webinar • Wednesday, June 18, 2025 • 2:00-3:30 p.m. EDT

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Webinar Details

Prerequisites: Some knowledge of federal grant management and audit requirements is helpful

Recommended Field of Study: Auditing

Program Knowledge Level: Basic

Advanced Preparation: None

Credit Information

CPE Credits Columbia Books & Information Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

State boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.


GPCI Credits Columbia Books & Information Services, including its subsidiaries Thompson Information Services and Federal Fund Management, are registered with the Grant Professionals Certification Institute (GPCI) as an accepted continuing education provider of continuing education credits (CEU). Issuers of national credentials have final authority on the acceptance of individual courses for CEU credit.


For years, the federal government’s uniform grants management guidance has required recipients and subrecipients to “establish and maintain” effective internal control over their grants that provides “reasonable assurance” of compliance with award terms and conditions. In the 2024 revision to that policy, the Office of Management and Budget made a couple of subtle word changes: It added the word “document” to its instruction, and stated that the documented controls “should align” with the Government Accountability Office’s Standards for Internal Control in the Federal Government — the GAO “Green Book.”

A recently revised Green Book emphasizes control activities that will prevent and mitigate weaknesses. So, with all the challenges you face in the current federal grant environment, reassessing grant internal controls for alignment with the Green Book has just been added to your to-do list.

This webinar will explore the implications of the revised standards and how your organization should apply them to your internal controls over grant-funded programs. We’ll review:

  • The authoritative internal control framework
  • The five standard elements of internal control
  • The seventeen standard internal control principles
  • Applicable practices and procedures
  • Using appropriate concepts and language

And we’ll cover:

  • What’s new and why that’s important?
  • Strengthened risk assessment
  • Scalability — adaptation to nonfederal environments
  • Examples of preventive and detective activities
  • Documentation expectations

Internal control over grants is a recurring federal theme. Make getting familiar with the state of the art a prudent and current action.

Who should attend:

  • Grants program staff
  • Financial management staff
  • Executives
  • Finance directors
  • Federal program managers
  • Internal auditors

External auditors      

Hand-out Materials:

Attendees will receive presentation slides as well as access to background materials.

Allowable Charges

The costs of webinars sponsored by Federal Fund Management Advisor™ are allowable charges to your federal grants and subgrants. The cost principles issued by OMB under its uniform guidance (and applicable to all types of awardees) state, “The cost of training and education for employee development is allowable” (2 CFR 200.472).

Attend this Live Webinar and Earn up to 1.8 CPE Credits

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This comprehensive resource blends age-old conventional wisdom with the historic changes in OMB’s uniform guidance. You'll benefit from the advice of experts on time and effort reporting, procurement under grants, direct charging certain costs, single audit preparations, subrecipient monitoring and much more. The 500+ page softbound book is a valuable management guide, compliance document and training tool for busy grants managers, program directors, financial officers and auditors at nonprofit organizations, educational institutions, and state and local governments.

This valuable resource will help you and your grants management team:

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  • Make the subrecipient vs. contractor determination
  • Realize the full impact of OMB’s emphasis on internal controls
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  • Know the nuances of requirements for subrecipient assessment and monitoring
  • Understand contract clauses in agreements for procurement under grants
  • Apply the general tests of allowability
  • Understand special issues confronting pass-through entities contracting with foreign organizations
  • Know which clauses flow down when crafting a subaward
  • Understand what is meant by a 10% de minimis indirect cost rate
  • Audit the vulnerabilities in your grants management operation
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A Practical Guide to Federal Grants Management is the best insurance policy there is for limiting your organization’s risk of disallowed costs, loss of federal funding and public relations nightmares. Add it to your order today!

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