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U.S. CFO Council and Performance Improvement Council, Playbook: Enterprise Risk Management for the U.S. Federal Government , November , 2022

November 2022

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From the document: "Playbook: Enterprise Risk Management (ERM) for the U.S. Federal Government (Playbook) is the result of an interagency effort to gather, define, and illustrate practices in applying ERM in the federal context. This Playbook and accompanying appendices are tools designed to help government departments and agencies meet the requirements of the revised Office of Management and Budget (OMB) Circular No. A-123 (OMB A-123). The appendices are designed to provide high-level key concepts for consideration when establishing a comprehensive and effective ERM program. Nothing in this Playbook should be considered prescriptive. All examples provided should be modified to fit the circumstances, conditions, and structure of each agency (or other government organization). The goal of the Playbook is to promote a common understanding of ERM practices in agencies. This shared knowledge will support effective and efficient mission delivery and decision-making processes, such as policy and program development and implementation, program performance reviews, strategic and tactical planning, human capital planning, capital investment planning, and budget formulation. The Playbook is intended as a useful tool for management. It is not intended to set the standard for audit or other compliance reviews."



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