{"database": "openregs", "table": "federal_register", "rows": [["2010-17737", "Accounting Guide for LSC Recipients (2010 Edition)", "Notice", "The Legal Services Corporation (LSC) is revising the Accounting Guide for LSC Recipients to reflect changes that have occurred since the last publication of the Accounting Guide (the \"Guide\") in 1997. Notice was published in the Federal Register on February 2, 2010, requesting public comments to proposed revisions to the Guide. Following the receipt of comments from the public, the LSC Office of the Inspector General and members of the LSC Board of Directors, and making changes as deemed appropriate in response to those comments, the LSC Board of Directors approved revisions to the Guide at a meeting held on June 15, 2010. The revisions incorporate: (1) New internal control provisions for electronic banking transactions and contracting; (2) financial oversight concepts from the Sarbanes Oxley Act of 2002; (3) references to the accounting standards codification by the Financial Standards Accounting Board (FASB) released on July 1, 2009; (4) key practices to enhance fraud prevention; (5) provisions in other LSC regulations and policies, including the LSC Property Acquisition and Management Manual and LSC Program Letters; (6) revisions to accounting procedures and internal controls to reflect current best practices; (7) updated and new references to other sources of information; and (8) other changes to clarify existing provisions. The Accounting Guide for LSC Recipients (2010 edition) can be located by accessing LSC's Web site at http:// www.lsc.gov/pdfs/accounting_guide_for_lsc_recipients_2010_ edition.pdf.", "2010-07-22", 2010, 7, "https://www.federalregister.gov/documents/2010/07/22/2010-17737/accounting-guide-for-lsc-recipients-2010-edition", "https://www.govinfo.gov/content/pkg/FR-2010-07-22/pdf/2010-17737.pdf", "Legal Services Corporation", "276", "The Legal Services Corporation (LSC) is revising the Accounting Guide for LSC Recipients to reflect changes that have occurred since the last publication of the Accounting Guide (the \"Guide\") in 1997. Notice was published in the Federal Register on...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["2010-17737"], "units": {}, "query_ms": 7.612308952957392, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}