Legal Services Corporation--1981: Oversight Hearing Before the Subcommittee on Courts, Civil Liberties, and the Administration of JusticeU.S. Government Printing Office, 1981 - 363 pages |
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Common terms and phrases
accepted accounting principles adequate agencies allocated appropriate approved assets audit findings audit report bank account basis board of directors BRADLEY Brown Foundation budget Caldwell Butler Changes in Fund chart of accounts checks Comptroller's Office Congress cost center December 31 depreciation Desk Audit document ELAC eligible employees energy equipment Expenses and Changes Federal FIELD PROGRAM financial audit financial management financial statements fiscal year-end follow-up fund balances FUNDAMENTAL CRITERIA funding sources grant or contract grants and contracts guidelines included income initial evaluation internal control Internal Revenue Service KASTENMEIER lawsuit lawyers ledger legal assistance Legal Services Corporation legal services programs liabilities management reports March 9 minimum access monitoring office director operations organizations payment payroll period persons petty cash plaintiffs policies program director questioned costs receipts received recipient's record REGIONAL/OTHER OFFICE DIRECTOR salary standards subcommittee supplemental letter support and expenses Total
Popular passages
Page 275 - The accounts of the Corporation shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants certified or licensed by a regulatory authority of a State or other political subdivision of the United States.
Page 344 - If I can be of any further assistance to you, please do not hesitate to contact me.
Page 275 - ... upgrading, promotion, demotion, transfer, layoff, termination, rates of pay or other forms of compensation or benefits, selection for training or apprenticeship, use of facilities, and treatment of employees). Such recipient shall take affirmative action to insure that applicants are employed, and employees are treated during employment, without regard to their race, color, or national origin.
Page 266 - The purpose of our study and evaluation was to determine the nature, timing, and extent of the auditing procedures necessary for expressing an opinion on the Forest Service's financial statements.
Page 96 - Congress has recognized that in most instances it is desirable to maintain executive flexibility to shift around funds within a particular lump-sum appropriation account so that agencies can make necessary adjustments for 'unforeseen developments, changing requirements, incorrect price estimates, wage-rate adjustments, changes in the international situation, and legislation enacted subsequent to appropriations.
Page 61 - Our examinations were made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the...
Page 305 - Similarly, control procedures can be circumvented intentionally by management with respect either to the execution and recording of transactions or with respect to the estimates and judgments required in the preparation of financial statements. Further, projection of any evaluation of internal accounting control to future periods is subject to the risk that the procedures may become inadequate because of changes in conditions, and that the degree of compliance with the procedures may deteriorate.
Page 23 - But unfortunately, maximum access is going to cost a lot of money. It is going to involve new ways to administer justice.
Page 334 - Corporation, for the purpose of providing financial support for legal assistance in noncriminal proceedings or matters to persons financially unable to afford legal assistance.
Page 305 - The objective of internal accounting control is to provide reasonable, but not absolute, assurance as to the safeguarding of assets against loss from unauthorized use or disposition, and the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that the cost of a system of internal accounting control...