
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC2996h]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                CHAPTER 34--ECONOMIC OPPORTUNITY PROGRAM
 
                SUBCHAPTER X--LEGAL SERVICES CORPORATION
 
Sec. 2996h. Audits


(a) Annual audit; availability of records; filing and inspection of 
        report

    (1) The accounts of the Corporation shall be audited annually. Such 
audits shall be conducted in accordance with generally accepted auditing 
standards by independent certified public accountants who are certified 
by a regulatory authority of the jurisdiction in which the audit is 
undertaken.
    (2) The audits shall be conducted at the place or places where the 
accounts of the Corporation are normally kept. All books, accounts, 
financial records, reports, files, and other papers or property 
belonging to or in use by the Corporation and necessary to facilitate 
the audits shall be made available to the person or persons conducting 
the audits; and full facilities for verifying transactions with the 
balances and securities held by depositories, fiscal agents, and 
custodians shall be afforded to any such person.
    (3) The report of the annual audit shall be filed with the General 
Accounting Office and shall be available for public inspection during 
business hours at the principal office of the Corporation.

(b) Audit by General Accounting Office

    (1) In addition to the annual audit, the financial transactions of 
the Corporation for any fiscal year during which Federal funds are 
available to finance any portion of its operations may be audited by the 
General Accounting Office in accordance with such rules and regulations 
as may be prescribed by the Comptroller General of the United States.
    (2) Any such audit shall be conducted at the place or places where 
accounts of the Corporation are normally kept. The representatives of 
the General Accounting Office shall have access to all books, accounts, 
financial records, reports, files, and other papers or property 
belonging to or in use by the Corporation and necessary to facilitate 
the audit; and full facilities for verifying transactions with the 
balances and securities held by depositories, fiscal agents, and 
custodians shall be afforded to such representatives. All such books, 
accounts, financial records, reports, files, and other papers or 
property of the Corporation shall remain in the possession and custody 
of the Corporation throughout the period beginning on the date such 
possession or custody commences and ending three years after such date, 
but the General Accounting Office may require the retention of such 
books, accounts, financial records, reports, files, papers, or property 
for a longer period under section 3523(c) of title 31.
    (3) A report of such audit shall be made by the Comptroller General 
to the Congress and to the President, together with such recommendations 
with respect thereto as he shall deem advisable.

(c) Annual financial audit of recipient persons or bodies

    (1) The Corporation shall conduct, or require each grantee, 
contractor, or person or entity receiving financial assistance under 
this subchapter to provide for, an annual financial audit. The report of 
each such audit shall be maintained for a period of at least five years 
at the principal office of the Corporation.
    (2) Upon request, the Corporation shall submit to the Comptroller 
General of the United States copies of such reports, and the Comptroller 
General may, in addition, inspect the books, accounts, financial 
records, files, and other papers or property belonging to or in use by 
such grantee, contractor, or person or entity, which relate to the 
disposition or use of funds received from the Corporation. Such audit 
reports shall be available for public inspection, during regular 
business hours, at the principal office of the Corporation.

(d) Attorney-client privilege

    Notwithstanding the provisions of this section or section 2996g of 
this title, neither the Corporation nor the Comptroller General shall 
have access to any reports or records subject to the attorney-client 
privilege.

(Pub. L. 88-452, title X, Sec. 1009, as added Pub. L. 93-355, Sec. 2, 
July 25, 1974, 88 Stat. 387; amended Pub. L. 95-222, Sec. 14, Dec. 28, 
1977, 91 Stat. 1623; Pub. L. 104-66, title II, Sec. 2111, Dec. 21, 1995, 
109 Stat. 730.)

                          Codification

    In subsec. (b)(2), ``section 3523(c) of title 31'' substituted for 
``section 117(b) of the Accounting and Auditing Act of 1950 (31 U.S.C. 
67(b))'' on authority of Pub. L. 97-258, Sec. 4(b), Sept. 13, 1982, 96 
Stat. 1067, the first section of which enacted Title 31, Money and 
Finance.


                               Amendments

    1995--Subsec. (c)(2). Pub. L. 104-66 substituted ``Upon request, 
the'' for ``The'' in first sentence.
    1977--Subsec. (b)(2). Pub. L. 95-222 inserted provisions relating to 
duration of retention of books, etc., by Corporation.


                    Effective Date of 1977 Amendment

    Amendment by Pub. L. 95-222 effective Dec. 28, 1977, see section 
17(b) of Pub. L. 95-222, set out as a note under section 2996 of this 
title.
