Regulacje i polityka gospodarcza · 18/10/1995

Audit Guide for LSC Recipients and Auditors

The Legal Services Corporation (LSC or Corporation) hereby publishes as final the Audit Guide for Legal Services Corporation Recipients and Auditors (Audit Guide), which was adopted by the LSC Board of Directors on October 6, 1995. This Audit Guide will replace the audit portions of both editions (1981 and 1986) of the current ``Audit and Accounting Guide for Recipients and Auditors'' (Audit and Accounting Guide). The Audit Guide will be maintained as a separate document under the authority of the LSC Office of Inspector General (OIG). The accounting and financial reporting requirements of the Audit and Accounting Guide will remain in effect until amended in the future, and will remain the responsibility of LSC management. All questions regarding LSC accounting requirements should be directed to LSC's Office of Program Evaluation, Analysis and Review (OPEAR). The Audit Guide prescribes the use of Government Auditing Standards (GAS or GAGAS), and Office of Management and Budget (OMB) Circular A- 133. There will be three appendices to the new Audit Guide, which in themselves establish no new rules, regulations or guidelines for recipients, and as such are not published herein. The Ap