Notice of Proposed Revisions to the Audit Guide for Recipients and Auditors, the Compliance Supplement (Appendix A), and Appendices B-E, 75068 [2022-26523]

Download as PDF 75068 Federal Register / Vol. 87, No. 234 / Wednesday, December 7, 2022 / Notices full review in the subject five-year review pursuant to section 751(c) of the Tariff Act of 1930 (19 U.S.C. 1675(c)). The Commission found that both the domestic and respondent interested party group responses to its notice of institution (87 FR 39556, July 1, 2022) were adequate. A record of the Commissioners’ votes will be available from the Office of the Secretary and at the Commission’s website. Authority: This review is being conducted under authority of title VII of the Tariff Act of 1930; this notice is published pursuant to § 207.62 of the Commission’s rules. By order of the Commission. Issued: December 2, 2022. Katherine Hiner, Acting Secretary to the Commission. [FR Doc. 2022–26601 Filed 12–6–22; 8:45 am] BILLING CODE 7020–02–P LEGAL SERVICES CORPORATION Notice of Proposed Revisions to the Audit Guide for Recipients and Auditors, the Compliance Supplement (Appendix A), and Appendices B–E Office of Inspector General, Legal Services Corporation. ACTION: Notice. AGENCY: 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: audits@oig.lsc.gov. 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 gnyakoe@oig.lsc.gov. ddrumheller on DSK6VXHR33PROD with NOTICES SUMMARY: VerDate Sep<11>2014 19:54 Dec 06, 2022 Jkt 259001 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: • Appendix A—Compliance Supplement • Appendix B—Summary Report Form on Noncompliance with Laws and Regulations, Questioned Costs and Reportable Conditions (Summary Report Form or SRF) • 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) • 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) • 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. SUPPLEMENTARY INFORMATION: PO 00000 Frm 00047 Fmt 4703 Sfmt 4703 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 https://www.oig.lsc.gov/ipa-resources/ audit-guidance. 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 NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES Institute of Museum and Library Services Notice of Proposed Information Collection Requests: 2024–2026 IMLS Grant Application Forms Institute of Museum and Library Services, National Foundation on the Arts and the Humanities. ACTION: Notice, request for comments, collection of information. AGENCY: The Institute of Museum and Library Services (IMLS), as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the general public and federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act. This pre-clearance consultation program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. The purpose of this Notice is to solicit comments concerning the three-year approval of the forms necessary to submit an application to any IMLS grant program. A copy of the proposed information collection request can be obtained by SUMMARY: E:\FR\FM\07DEN1.SGM 07DEN1

Agencies

[Federal Register Volume 87, Number 234 (Wednesday, December 7, 2022)]
[Notices]
[Page 75068]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[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.

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

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: [email protected]. 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 [email protected].

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:

 Appendix A--Compliance Supplement
 Appendix B--Summary Report Form on Noncompliance with Laws and 
Regulations, Questioned Costs and Reportable Conditions (Summary Report 
Form or SRF)
 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)
 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)
 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 https://www.oig.lsc.gov/ipa-resources/audit-guidance. 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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