**GAO-07-993**                      Published: Aug 15, 2007. Publicly Released: Sep 17, 2007.                  

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## Highlights

The Legal Services Corporation (LSC) was federally created as a private nonprofit corporation to support legal assistance for low-income people to resolve their civil matters and relies heavily on federal appropriations. Due to its unique status, its governance and accountability requirements differ from those of federal entities and nonprofits. This report responds to a congressional request that GAO review LSC board oversight of LSC's operations and whether LSC has sufficient governance and accountability. GAO's report objectives are to (1) compare LSC's framework for corporate governance and accountability to others', (2) evaluate LSC's governance practices, and (3) evaluate LSC's internal control and financial reporting practices. We reviewed the LSC Act, legislative history, relevant standards and requirements, and LSC documentation and accountability requirements and interviewed board and staff.

## Recommendations

## Matter for Congressional Consideration

## Recommendations for Executive Action

See All 12 Recommendations

## Full Report

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Full Report (81 pages)

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## Topics

Justice and Law Enforcement

AccountabilityFederal corporationsFederal fundsFinancial managementFinancial statement auditsFinancial statementsFund auditsFunds managementInternal controlsProfessional ethicsReporting requirementsRisk assessmentAccounting standardsPolicies and procedures