The Government Accountability Organization has a vast library of information you can use when researching fiscal law issues. It can be a bit overwhelming, but here a few of the most important resources.

General Resources for Federal Managers

 

The Yellow Book

The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. The Yellow Book is for use by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits.

The Red Book

Principles of Federal Appropriations Law, also known as the Red Book, is a multi-volume treatise concerning federal fiscal law. The Red Book provides text discussion with reference to specific legal authorities to illustrate legal principles, their application, and exceptions. These references include GAO decisions and opinions, judicial decisions, statutory provisions, and other relevant sources.

The Green Book

Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. 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.

Financial Audit Manual

The Financial Audit Manual presents a methodology to perform financial statement audits of federal entities in accordance with professional standards.

Federal Information System Controls Audit Manual

The Federal Information System Controls Audit Manual (FISCAM) presents a methodology for auditing information system controls in federal and other governmental entities. This methodology is in accordance with professional standards.