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Discretionary Post-Award Requirements

Guidance regarding Internal Controls

Final

Issued by: Administration for Children and Families (ACF)

Issue Date: November 21, 2019

Internal Controls

Effective Internal Controls are the basis for strong financial systems, programmatic oversight and processes that prevent fraud, waste, and abuse and ensure proper stewardship of federal funds.  Recipients of federal awards are required to follow one of two approved internal control frameworks:  the Government Accountability Office (GAO) Standards for Internal Control in the Federal Government (“Green Book”)Visit disclaimer page or the Community of Sponsoring Organizations (COSO) Visit disclaimer pageInternal Control – Integrated Framework. Both GAO and COSO provide a framework for designing, implementing, and operating an effective internal control system to achieve objectives related to:

  • Operations - Effectiveness and efficiency of operations
  • Reporting - Reliability of reporting for internal and external use
  • Compliance - Compliance with applicable laws and regulations

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