Notice2022-26523
Notice of Proposed Revisions to the Audit Guide for Recipients and Auditors, the Compliance Supplement (Appendix A), and Appendices B-E
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Published
December 7, 2022
Issuing agencies
Legal Services Corporation
Abstract
The Legal Services Corporation (LSC) Office of Inspector General (OIG) drafted revisions to its Audit Guide for Recipients and Auditors, (Audit Guide), the Compliance Supplement (Appendix A) and Appendices B-E. LSC OIG seeks comments on the draft Audit Guide, the draft Compliance Supplement (Appendix A), and Appendices B-E.
Full Text
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<title>Federal Register, Volume 87 Issue 234 (Wednesday, December 7, 2022)</title>
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[Federal Register Volume 87, Number 234 (Wednesday, December 7, 2022)]
[Notices]
[Page 75068]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-26523]
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LEGAL SERVICES CORPORATION
Notice of Proposed Revisions to the Audit Guide for Recipients
and Auditors, the Compliance Supplement (Appendix A), and Appendices B-
E
AGENCY: Office of Inspector General, Legal Services Corporation.
ACTION: Notice.
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SUMMARY: The Legal Services Corporation (LSC) Office of Inspector
General (OIG) drafted revisions to its Audit Guide for Recipients and
Auditors, (Audit Guide), the Compliance Supplement (Appendix A) and
Appendices B-E. LSC OIG seeks comments on the draft Audit Guide, the
draft Compliance Supplement (Appendix A), and Appendices B-E.
DATES: Comments must be received by February 6, 2023.
ADDRESSES: You may submit comments by any of the following methods.
Instructions: Electronic submissions are preferred via email with
attachments in Acrobat PDF format. LSC OIG may not consider written
comments sent via email after the end of comment period or comments
sent via U.S. Mail not postmarked on or before the end of the comment
period.
Email: <a href="/cdn-cgi/l/email-protection#b5d4c0d1dcc1c6f5dadcd29bd9c6d69bd2dac3"><span class="__cf_email__" data-cfemail="7a1b0f1e130e093a15131d54160919541d150c">[email protected]</span></a>. Please include ``Audit Guide Comment''
or ``Appendix X Comment'' in the subject line of the message.
Fax, U.S. Mail, Hand Delivery, or Courier: Please call (202) 295-
1671 for instructions if you need to send materials by one of these
methods.
FOR FURTHER INFORMATION CONTACT: Grace Nyakoe, Audit Director at 202-
295-1662 or <a href="/cdn-cgi/l/email-protection#593e37203832363c1936303e77352a3a773e362f"><span class="__cf_email__" data-cfemail="84e3eafde5efebe1c4ebede3aae8f7e7aae3ebf2">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The Legal Services Corporation Office of
Inspector General (LSC OIG) has conducted a comprehensive review of the
Audit Guide, the Compliance Supplement, and Appendices B-E:
<bullet> Appendix A--Compliance Supplement
<bullet> Appendix B--Summary Report Form on Noncompliance with Laws and
Regulations, Questioned Costs and Reportable Conditions (Summary Report
Form or SRF)
<bullet> Appendix C--The Recipient 5-Day Letter to the OIG of the
Independent Public Accountants (IPA) ``Special Report on Noncompliance
with Laws and Regulations'' (Recipient 5-Day Letter)
<bullet> Appendix D--The Auditor 5-Day Letter to the OIG of the IPA's
``Special Report on Noncompliance with Laws and Regulations'' not
Reported by Recipient (Auditor 5-Day Letter)
<bullet> Appendix E--The Auditor Notification on Cessation of Services
The LSC Audit Guide was published in December 1996 and is outdated.
Aside from one Audit Bulletin issued in 1997, it has not been updated
since then. Appendix A, Compliance Supplement for Audits of LSC
Recipients was updated April 2016. The Audit Guide and appendices
require revision to incorporate changes to LSC regulations, auditing
standards, or other guidelines that have changed. The changes are to
enhance clarity to guidance and suggested audit procedures.
Updating the Audit Guide, Compliance Supplement and appendices is
essential in fulfilling the OIG's responsibility for oversight. The
Audit Guide and appendices provide a uniform approach for audits of LSC
recipients and describes recipients' responsibilities with respect to
such audits. Audits of recipients are to be performed in accordance
with this Audit Guide and Compliance Supplement (Appendix A), among
other criteria. The Audit Guide gives auditors guidance in planning and
performing audits to accomplish audit objectives.
Significant changes include eliminating the requirement to classify
LSC recipients as High-Risk; adding a requirement to consider all LSC
funds as major programs regardless of spending threshold; and revisions
to suggested audit procedures for changes to 45 CFR part 1635--
Timekeeping Requirement. The appendix designations have changed because
we eliminated the appendices addressing a Sample Audit Agreement and
Guide for Procurement of Audit Services. Information on these topics is
readily available from other sources.
LSC OIG has published the draft Audit Guide, the Compliance
Supplement (Appendix A) and Appendices B-E for comment on the
``Overview of Audit Guidance'' page at <a href="https://www.oig.lsc.gov/ipa-resources/audit-guidance">https://www.oig.lsc.gov/ipa-resources/audit-guidance</a>. LSC OIG seeks comments on these documents.
LSC OIG will review the comments and, if possible, implement the Audit
Guide and the appendices with appropriate revisions before December 31,
2023. Once a final Audit Guide and appendices are published, the OIG
will offer training to LSC grantees and their auditors.
(Authority: 42 U.S.C. 2996g(e))
Dated: December 1, 2022.
Stefanie Davis,
Senior Associate General Counsel.
[FR Doc. 2022-26523 Filed 12-6-22; 8:45 am]
BILLING CODE 7050-01-P
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