State of Alaska

Department of Administration

Division of Finance

Alaska Department of Administration, Division of Finance
Administration >  Division of Finance >  Internal Controls > Related Links

Report Internal Control Issues to:

Your management team,

Lisa Pusich,
Deputy Director
Ph: (907) 465-5616
Fax: (907) 465-2169 - United States Financial Fraud Enforcement Task Force

Internal Controls

Related Links

U.S. Government Accountability Office (GAO)

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars. The head of GAO, the Comptroller General of the United States, is appointed to a 15-year term by the President from a slate of candidates Congress proposes.

The GAO issues the “Standards for Internal Control in the Federal Government”, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.

The Uniform Grant Guidance, §200.303, address internal controls in non-Federal entities [who accept federal funds]. It states that non-federal entities must:

Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.

These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

A copy of the Green Book can be obtained from the GAO website at:

Committee of Sponsoring Organizations (COSO)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO), a joint initiative of five private sector organizations listed below, is dedicated to providing thoughtful leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence.


The American Institute of Certified Public Accountants (AICPA) sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations and federal, state and local governments. It develops and grades the Uniform CPA Examination.


The Association of Government Accountants (AGA) supports the careers and professional development of government finance professionals working in federal, state and local governments as well as the private sector and academia.