Financial Management and Assurance; Standards for Internal Control in the Federal Government, 53624 [2024-13145]

Download as PDF 53624 Federal Register / Vol. 89, No. 124 / Thursday, June 27, 2024 / Notices accounting standards. The Federal Reserve used information collected on the Capital and Asset Report for Foreign Banking Organizations (‘‘FR Y–7Q’’), the FR Y–9C, and the FR XX–1 to calculate liabilities of these institutions. By order of the Board of Governors of the Federal Reserve System, acting through the Director of Supervision and Regulation under delegated authority. Ann E. Misback, Secretary of the Board. [FR Doc. 2024–14091 Filed 6–26–24; 8:45 am] BILLING CODE P FEDERAL RESERVE SYSTEM lotter on DSK11XQN23PROD with NOTICES1 Change in Bank Control Notices; Acquisitions of Shares of a Bank or Bank Holding Company The notificants listed below have applied under the Change in Bank Control Act (Act) (12 U.S.C. 1817(j)) and § 225.41 of the Board’s Regulation Y (12 CFR 225.41) to acquire shares of a bank or bank holding company. The factors that are considered in acting on the applications are set forth in paragraph 7 of the Act (12 U.S.C. 1817(j)(7)). The public portions of the applications listed below, as well as other related filings required by the Board, if any, are available for immediate inspection at the Federal Reserve Bank(s) indicated below and at the offices of the Board of Governors. This information may also be obtained on an expedited basis, upon request, by contacting the appropriate Federal Reserve Bank and from the Board’s Freedom of Information Office at https://www.federalreserve.gov/foia/ request.htm. Interested persons may express their views in writing on the standards enumerated in paragraph 7 of the Act. Comments received are subject to public disclosure. In general, comments received will be made available without change and will not be modified to remove personal or business information including confidential, contact, or other identifying information. Comments should not include any information such as confidential information that would not be appropriate for public disclosure. Comments regarding each of these applications must be received at the Reserve Bank indicated or the offices of the Board of Governors, Ann E. Misback, Secretary of the Board, 20th Street and Constitution Avenue NW, Washington, DC 20551–0001, not later than July 12, 2024. A. Federal Reserve Bank of Kansas City (Jeffrey Imgarten, Assistant Vice VerDate Sep<11>2014 20:13 Jun 26, 2024 Jkt 262001 President) 1 Memorial Drive, Kansas City, Missouri, 64198–0001. Comments can also be sent electronically to KCApplicationComments@kc.frb.org: 1. Troy Soukup, Ellsworth, Kansas; to retain his position as trustee of CSB Bancshares, Inc. Amended Employee Stock Ownership Plan, and thereby indirectly retain control of CSB Bancshares, Inc., and Citizens State Bank and Trust Co., all of Ellsworth, Kansas. 2. The Gwendolyn J. Kingsbury Bank Trust, Gwendolyn J. Kingsbury, as trustee, and Christopher J. Kingsbury, all of Ponca, Nebraska; the Sarah J. Hoesch Bank Trust, Sarah J. Hoesch, as trustee, and Gregory J. McManis and Kristin N. Horst, all of Oregon, Wisconsin; Ryan J. Sprugel, Kearney, Missouri; and Drew C. Sprugel, Kansas City, Missouri; to join the Kingsbury Family Group, a group acting in concert, to retain voting shares of Kingsbury BDC Financial Services, Inc., and thereby indirectly retain voting shares of Bank of Dixon County, both of Ponca, Nebraska. Board of Governors of the Federal Reserve System. Michele Taylor Fennell, Deputy Associate Secretary of the Board. [FR Doc. 2024–14144 Filed 6–26–24; 8:45 am] BILLING CODE P GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Standards for Internal Control in the Federal Government U.S. Government Accountability Office. ACTION: Notice of document availability. AGENCY: On June 27, 2024, the U.S. Government Accountability Office (GAO) issued an exposure draft of proposed revisions to ‘‘Standards for Internal Control in the Federal Government’’, also known as the Green Book. To help ensure that the standards continue to meet the needs of the Federal community and the public it serves, the Comptroller General of the United States established the Advisory Council on Standards for Internal Control in the Federal Government (Green Book Advisory Council) to review GAO’s proposed revisions to the standards and consider other necessary changes. We are requesting public comments on the proposed revisions in the 2024 exposure draft. All comments received from the public will be considered a matter of public record and will be posted on the GAO website. SUMMARY: PO 00000 Frm 00040 Fmt 4703 Sfmt 9990 Comments will be accepted through August 26, 2024. DATES: A copy of the exposure draft (GAO–24–106889) can be obtained on the GAO internet page at https:// www.gao.gov/greenbook. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Carrie Morrison, Assistant Director, Financial Management and Assurance, MorrisonC@gao.gov or (202) 512–4689. The Green Book Advisory Council includes those knowledgeable in internal control drawn from Federal, State, and local government; the private sector; and academia. The exposure draft includes the Green Book Advisory Council’s input regarding the proposed changes. Since the Green Book was last revised in 2014, events such as pandemics and cyber-attacks have highlighted the challenges management faces when addressing risks related to fraud, improper payments, information security, and the implementation of new or substantially changed programs, including emergency assistance programs. This proposed revision provides additional requirements, guidance, and resources for addressing these risk areas when designing, implementing, and operating an effective internal control system. Other changes are made to continue harmonization with the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Internal Control—Integrated Framework and make other modifications to clarify the intent of the requirements. To ensure that your comments are considered by GAO and the Green Book Advisory Council in their deliberations, please submit them by August 26,2024. Please send your comments electronically to GreenBookComments@ gao.gov. Authority: 31 U.S.C. 3512(c), (d). SUPPLEMENTARY INFORMATION: James R. Dalkin, Director, Financial Management and Assurance, U.S. Government Accountability Office. [FR Doc. 2024–13145 Filed 6–26–24; 8:45 am] BILLING CODE 1610–02–P E:\FR\FM\27JNN1.SGM 27JNN1

Agencies

[Federal Register Volume 89, Number 124 (Thursday, June 27, 2024)]
[Notices]
[Page 53624]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-13145]


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GOVERNMENT ACCOUNTABILITY OFFICE


Financial Management and Assurance; Standards for Internal 
Control in the Federal Government

AGENCY: U.S. Government Accountability Office.

ACTION: Notice of document availability.

-----------------------------------------------------------------------

SUMMARY: On June 27, 2024, the U.S. Government Accountability Office 
(GAO) issued an exposure draft of proposed revisions to ``Standards for 
Internal Control in the Federal Government'', also known as the Green 
Book. To help ensure that the standards continue to meet the needs of 
the Federal community and the public it serves, the Comptroller General 
of the United States established the Advisory Council on Standards for 
Internal Control in the Federal Government (Green Book Advisory 
Council) to review GAO's proposed revisions to the standards and 
consider other necessary changes. We are requesting public comments on 
the proposed revisions in the 2024 exposure draft. All comments 
received from the public will be considered a matter of public record 
and will be posted on the GAO website.

DATES: Comments will be accepted through August 26, 2024.

ADDRESSES: A copy of the exposure draft (GAO-24-106889) can be obtained 
on the GAO internet page at https://www.gao.gov/greenbook.

FOR FURTHER INFORMATION CONTACT: Carrie Morrison, Assistant Director, 
Financial Management and Assurance, [email protected] or (202) 512-
4689.

SUPPLEMENTARY INFORMATION: The Green Book Advisory Council includes 
those knowledgeable in internal control drawn from Federal, State, and 
local government; the private sector; and academia. The exposure draft 
includes the Green Book Advisory Council's input regarding the proposed 
changes. Since the Green Book was last revised in 2014, events such as 
pandemics and cyber-attacks have highlighted the challenges management 
faces when addressing risks related to fraud, improper payments, 
information security, and the implementation of new or substantially 
changed programs, including emergency assistance programs. This 
proposed revision provides additional requirements, guidance, and 
resources for addressing these risk areas when designing, implementing, 
and operating an effective internal control system. Other changes are 
made to continue harmonization with the Committee of Sponsoring 
Organizations of the Treadway Commission's (COSO) Internal Control--
Integrated Framework and make other modifications to clarify the intent 
of the requirements.
    To ensure that your comments are considered by GAO and the Green 
Book Advisory Council in their deliberations, please submit them by 
August 26,2024. Please send your comments electronically to 
[email protected].
    Authority:
    31 U.S.C. 3512(c), (d).

James R. Dalkin,
Director, Financial Management and Assurance, U.S. Government 
Accountability Office.
[FR Doc. 2024-13145 Filed 6-26-24; 8:45 am]
BILLING CODE 1610-02-P
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