LEGAL SERVICES CORPORATIONLEGAL SERVICES CORPORATION
[Published here] for comment is the draft Compliance Supplement to be used in conjunction with the Audit Guide for audits of recipients with fiscal years beginning on or after January 1, 1996. The Supplement identifies the regulations that must be examined during the course of the annual audit. The regulations that carry special reporting requirements for the recipients are identified with an [asterisk] preceding the regulation number. These are the regulations that, in part or in whole, are affected by 110 Stat. 1321 (1996).
The supplement contains three Parts. Part A, "Allowable Cost/Cost Principles," provides basic guidance on allowable expenditures. Part B, "New Restrictions on LSC Grantees," explains some of the changes that went into effect on or after April 26, 1996, with the passage of 110 Stat. 1321 (1996). Part C, "Compliance Requirements," describes the compliance requirements provided by LSC management and suggested procedures developed by the Office of Inspector General (OIG) to be followed by your external auditor.
This draft has a 30-day comment period ending on November 4, 1996. The comment period is not as long as we would like. However, it is very important that the final version of this supplement be provided to you as soon as possible for planning your forthcoming audit. Please provide copies of the Compliance Supplement and this cover letter to your accountants, financial managers, and external auditors immediately. Their input is essential to the viability of the Supplement.
Please address all comments to: Anthony Ramirez, Senior Auditor, Office of Inspector General, Legal Services Corporation, 750 First Street NE, Washington, DC 20002-4250 by mail, [ramireza@smtp.lsc.gov by e-mail] or (202)336-8955 by fax. Comments received after November 4 may not be considered.
Sincerely,
Karen M. Voellm, Chief of Audits
The draft Compliance Supplement is available in PDF format (284Kb.)
WordPerfect 5.1 format (176Kb.) and WordPerfect 6.0/6.1 format (154Kb.)
The draft Compliance Supplement for Audits of LSC Recipients can also be downloaded from
the LSC-OIG FTP Server: