Federal Register / Vol. 75, No. 21 / Tuesday, February 2, 2010 / Notices 5351 

APPENDIX—TAA PETITIONS INSTITUTED BETWEEN 12/7/09 AND 12/11/09 

TA–W Subject firm (petitioners) Location Date of 

institution 

Date of 

petition 

73028 ................ TRW Automotive (Wkrs) ....................................................... Galesville, WI ........................ 12/07/09 10/11/09 

73029 ................ Faurecia Exhaust Systems, Inc. (Comp) ............................. Troy, OH ............................... 12/07/09 12/07/09 

73030 ................ Apex Systems (s) ................................................................. Denver, CO ........................... 12/07/09 12/03/09 

73031 ................ Bruckner Supply Company, Inc. (Wkrs) ............................... Port Washington, NY ............ 12/07/09 11/25/09 

73032 ................ JM Producs, Inc. (State) ....................................................... Little Rock, AR ...................... 12/07/09 12/03/09 

73033 ................ Fujifilm (State) ...................................................................... Valhalla, NY .......................... 12/07/09 11/27/09 

73034 ................ Alfs Manufacturing Company (State) ................................... Sioux City, IA ........................ 12/07/09 12/03/09 

73035 ................ Brown Corporation of America (Wkrs) ................................. Ionia, MI ................................ 12/07/09 11/15/09 

73036 ................ Assurant Specialty Property (State) ..................................... Orange, CA ........................... 12/07/09 12/04/09 

73037 ................ Top Fashion 947, Inc. (Wkrs) ............................................... Brooklyn, NY ......................... 12/07/09 12/05/09 

73038 ................ Vaquero Services, Inc. (Wkrs) ............................................. Godley, TX ............................ 12/08/09 11/25/09 

73039 ................ Oce North America (Wkrs) ................................................... Trumbull, CT ......................... 12/08/09 11/26/09 

73040 ................ Thyssenkrupp Presta Steering Group (State) ...................... Ladson, SC ........................... 12/08/09 12/01/09 

73041 ................ Pilkington, North America (USW) ......................................... Lathrop, CA ........................... 12/08/09 12/02/09 

73042 ................ American Express (Wkrs) ..................................................... Salt Lake City, UT ................. 12/08/09 12/02/09 

73043 ................ I-Level Weyerhaeuser Trucking Operation (State) .............. Albany, OR ............................ 12/08/09 12/04/09 

73044 ................ Avaya (Wkrs) ........................................................................ Coppell, TX ........................... 12/08/09 12/07/09 

73045 ................ Techline USA (Wkrs) ............................................................ Waunakee, WI ...................... 12/08/09 09/01/24 

73046 ................ Quality Logic, Inc. (Wkrs) ..................................................... Boise, ID ............................... 12/08/09 12/03/09 

73047 ................ Keewatin Taconite Plant, U.S. Steel Corporation (State) .... Keewatin, MN ........................ 12/08/09 12/07/09 

73048 ................ Mohawk Flush Door (UBC) .................................................. South Bend, IN ..................... 12/08/09 12/07/09 

73049 ................ Vertafore, Inc. (Rep) ............................................................. Bothell, WA ........................... 12/08/09 12/02/09 

73050 ................ United Southern (Wkrs) ........................................................ Forest City, NC ..................... 12/09/09 12/08/09 

73051 ................ Maco, Inc. (Comp) ................................................................ Shelby, NC ............................ 12/09/09 11/30/09 

73052 ................ Fabric Processing Center (FPC) (Comp) ............................. Florence, SC ......................... 12/09/09 12/08/09 

73053 ................ Homes Servicing (Wkrs) ....................................................... Boone, NC ............................ 12/09/09 12/08/09 

73054 ................ Spririt AeroSystems, Inc. (SPEEA) ...................................... Wichita, KS ........................... 12/09/09 12/03/09 

73055 ................ Nuart, Inc. (Comp) ................................................................ Bedford Park, IL .................... 12/09/09 12/08/09 

73056 ................ Curtiss-Wright (Comp) .......................................................... Long Beach, CA .................... 12/09/09 12/07/09 

73057 ................ Lamjen, Inc. (Wkrs) .............................................................. Erie, PA ................................. 12/09/09 12/07/09 

73058 ................ Honeywell International, Inc. (Comp) ................................... Spring Valley, IL .................... 12/09/09 11/18/09 

73059 ................ Honeywell International, Inc. (Comp) ................................... Pawtucket, RI ........................ 12/09/09 11/12/09 

73060 ................ Harly-Davidson Motor Company (Comp) ............................. York, PA ................................ 12/09/09 12/07/09 

73061 ................ Honeywell International, Inc. (Comp) ................................... Springfield, IL ........................ 12/09/09 11/18/09 

73062 ................ Maggy London (Wkrs) .......................................................... New York, NY ....................... 12/09/09 09/14/09 

73063 ................ Bank of America (Wkrs) ....................................................... Concord, CA ......................... 12/10/09 08/03/09 

73064 ................ Hoerbiger Drivetech USA, Inc. (Comp) ................................ Auburn, AL ............................ 12/10/09 12/10/09 

73065 ................ Domtar Paper Company (Comp) ......................................... Plymouth, NC ........................ 12/10/09 12/03/09 

73066 ................ Nortel (Wkrs) ........................................................................ Research Triangle Park, NC 12/10/09 12/09/09 

73067 ................ Slash Support (Comp) .......................................................... South Jordan, UT .................. 12/10/09 10/28/09 

73068 ................ Grede Foundries. Inc., Vassar Foundry (Wkrs) ................... Vassar, MI ............................. 12/10/09 12/08/09 

73069 ................ Allen Edmonds (Wkrs) .......................................................... Lewiston, ME ........................ 12/10/09 12/08/09 

73070 ................ Oakley Industries (Union) ..................................................... Belvidere, IL .......................... 12/10/09 12/09/09 

73071 ................ Arvin Meritor (Union) ............................................................ Belvidere, IL .......................... 12/10/09 12/09/09 

73072 ................ Android Industries (Union) .................................................... Belvidere, IL .......................... 12/10/09 12/09/09 

73073 ................ Ventra Belvidere, LLC (Union) ............................................. Belvidere, IL .......................... 12/10/09 12/09/09 

73074 ................ Johnson Controles (Union) ................................................... Sycamore, IL ......................... 12/10/09 12/09/09 

73075 ................ ABB, Inc. (Wkrs) ................................................................... Auburn Hills, MI .................... 12/10/09 12/04/09 

73076 ................ TRI–DIM Filter Corp. (Union) ............................................... Belvidere, IL .......................... 12/10/09 12/09/09 

73077 ................ Grupo Antolin (Union) ........................................................... Belvidere, IL .......................... 12/10/09 12/09/09 

73078 ................ HSBC (Wkrs) ........................................................................ Elmhurst, IL ........................... 12/11/09 11/23/09 

73079 ................ Leviton Manufacturing Company (Wkrs) .............................. West Jefferson, NC ............... 12/11/09 12/10/09 

73080 ................ ATK Space Systems (Wkrs) ................................................. Corinne, UT ........................... 12/11/09 12/10/09 

73081 ................ Paramount Pictures Corporation (Wkrs) .............................. Hollywood, CA ...................... 12/11/09 11/30/09 

[FR Doc. 2010–2099 Filed 2–1–10; 8:45 am] 

BILLING CODE 4510–FN–P 

LEGAL SERVICES CORPORATION 

Proposed Revisions to Accounting 

Guide for LSC Recipients 

AGENCY: Legal Services Corporation. 

ACTION: Notice and Request for 

Comments. 

SUMMARY: The Legal Services 

Corporation (‘‘LSC’’) intends to revise 

the Accounting Guide for LSC 

Recipients to reflect changes that have 

occurred since the last publication of 

the Accounting Guide in 1997 and is 

soliciting public comment on the 

proposed changes. The proposed 

revisions incorporate: (1) New internal 

control provisions for electronic 

banking transactions; (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 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 

mstockstill on DSKH9S0YB1PROD with NOTICES

5352 Federal Register / Vol. 75, No. 21 / Tuesday, February 2, 2010 / Notices 

sources of information; and (8) other 

changes to clarify existing provisions. 

The proposed revisions to the 

Accounting Guide for LSC Recipients 

(2010 edition), in redline format 

indicating the proposed changes to the 

current Accounting Guide (1997), can be 

located by accessing LSC’s Web site at 

http://www.lsc.gov/pdfs/ 

proposed_revisions_to_accounting

_guide_for_lsc_recipients.pdf. 

DATES: Please submit comments by 

March 19, 2010. 

ADDRESSES: Interested persons are 

invited to submit written comments on 

the proposed revisions to the 

Accounting Guide for LSC Recipients 

(2010 edition) by mail, fax or e-mail to 

Chuck Greenfield, Program Counsel, 

Legal Services Corporation, 3333 K St., 

NW., Washington, DC 20007; 202–295– 

1549 (phone); 202–337–6813 (fax); or 

AccountingGuide@lsc.gov (e-mail). 

FOR FURTHER INFORMATION CONTACT: 

Chuck Greenfield, Program Counsel, 

Legal Services Corporation, 3333 K St., 

NW., Washington, DC 20007; 

greenfieldc@lsc.gov (e-mail), (212) 295– 

1549 (phone) or (212) 337–6813 (fax). 

SUPPLEMENTARY INFORMATION: Under the 

Legal Services Corporation Act, as 

amended, LSC ‘‘is authorized to require 

such reports as it deems necessary from 

any recipient, contractor or person or 

entity receiving assistance’’ 42 U.S.C. 

2996g(a). LSC is also ‘‘authorized to 

prescribe the keeping of records with 

respect to funds provided by grant or 

contract and shall have access to such 

records’’ 42 U.S.C. 2996g(b). Further, 

LSC ‘‘shall conduct or require each 

recipient, contractor, person or entity 

receiving financial assistance * * * to 

provide for an annual financial audit.’’ 

42 U.S.C. 2996h(c)(1). In addition, 

‘‘funds received by any recipient from a 

source other than the Corporation * * * 

shall be accounted for and reported as 

receipts and disbursements separate and 

district from Federal funds’’ 42 U.S.C. 

2996i(c). 

Under authority of the Legal Services 

Corporation Act, LSC published the 

Accounting Guide for LSC Recipients. 

The Guide sets forth LSC’s accounting, 

financial management and reporting 

guidelines. In general, LSC requires 

recipients and subrecipients of its 

funding to: (1) manage LSC and nonLSC funds in a stewardship manner and 

pursuant to the cost standards and 

procedures of 45 CFR 1630; and (2) 

record transactions in accounting 

records and prepare annual financial 

statements in accordance with generally 

accepted accounting principles (GAAP). 

The current version of the Accounting 

Guide was last updated in 1997. 

In an effort to update the Accounting 

Guide to reflect more current accounting 

and financial oversight practices, as 

well as to respond to grantee financial 

issues mentioned in a Government 

Accountability Office (GAO) report, and 

as a result of the recommendations of 

the LSC Fiscal Advisory Group, LSC 

developed a number of proposed 

revisions to the Guide. The revisions are 

in the following eight categories: 

(1) New internal control provisions for 

electronic banking transactions. The 

current Accounting Guide does not 

discuss in detail electronic banking. 

Electronic banking arrangements and 

transactions are now common. Many 

recipients of LSC funding conduct a 

significant portion of their financial 

transactions electronically. LSC itself 

transmits funds electronically to all 

recipients. The proposed revisions add 

a new section on electronic banking to 

the Fundamental Criteria and include 

sections on the authorization process for 

electronic banking activities, the 

authorization process for employees that 

initiate and transmit electronic fund 

transactions, review and approval 

procedures for electronic banking 

transactions, supporting documentation 

for electronic banking transactions, 

recording electronic banking 

transactions in the general ledger, bank 

reconciliations and safeguards. Section 

3–5.15. New sections on electronic 

transactions have also been added to the 

Accounting Procedures and Internal 

Control Checklist in Appendix VII. 

Sections G2, G3, and M of Appendix 

VII. 

(2) Financial oversight concepts from 

the Sarbanes Oxley Act of 2002. While 

only limited provisions of the Sarbanes 

Oxley Act of 2002 are required of non 

profit corporations, LSC has determined 

that certain financial oversight concepts 

found in Sarbanes Oxley are appropriate 

for recipients of LSC funds. An example 

is the current Accounting Guide 

requirement that recipients of LSC 

funds have a financial oversight 

committee of their board of directors, 

but not a separate audit committee. The 

proposed revisions require that 

recipients must have a financial 

oversight committee that engages in all 

the activities of an audit committee, 

including: hiring the auditor; setting the 

auditor’s compensation; overseeing the 

auditor’s activities; setting rules and 

processes for complaints about 

accounting practices and internal 

control practices; reviewing the annual 

IRS Form 990 for completeness, 

accuracy, and on-time filing; providing 

assurances of compliance to the full 

board; risk assessment; governance; and 

ethics reviews. Section 1–7. In addition, 

the proposed revisions consider it a best 

practice for the board of directors to 

have an audit committee separate from 

the finance committee and for the board 

to have at least one member who is a 

financial expert or for the board to have 

access to a financial expert. Section 1– 

7. It should be noted the LSC Board of 

Directors at its January 30, 2010 meeting 

will consider the possibility of engaging 

in rulemaking to require recipients to 

have separate audit committees on their 

board of directors. Should there be a 

regulatory change requiring recipients to 

have a separate audit committee, there 

would be a subsequent change to 

section 1–7 (Responsibilities of the 

Financial Oversight Committee or 

Committees) of the Accounting Guide 

(2010 edition.) 

(3) References to the accounting 

standards codification by the Financial 

Standards Accounting Board (FASB). 

FASB released a new codification of its 

accounting standards on July 1, 2009. 

The standards, an authoritative listing of 

generally accepted accounting 

principles (GAAP), are referred to in 

numerous sections of the Accounting 

Guide. All references to the accounting 

standards in the Accounting Guide have 

been updated and new references have 

been inserted to reflect new section 

numbers in the FASB accounting 

standards codification. 

(4) Key practices to enhance fraud 

prevention. While the current 

Accounting Guide lists the elements of 

an adequate accounting and financial 

reporting system, including the use of 

specific internal controls and risk 

assessment, there is no separate section 

on fraud prevention. The proposed 

revisions add a fraud prevention section 

that details key practices to help prevent 

fraud. Section 3–6. 

(5) Provisions in other LSC policies, 

including the LSC Property Acquisition 

and Management Manual and LSC 

Program Letters. Subsequent to the 

publication of the Accounting Guide in 

1997, LSC issued other guidelines for 

recipients of LSC funds that impact on 

the Accounting Guide. For example, the 

LSC Property Acquisition and 

Management Manual (PAMM), issued in 

2001, requires recipients to capitalize 

and depreciate all nonexpendable 

property with a cost in excess of $5,000 

and a useful life of more than one year. 

However, the current Accounting Guide 

uses $1,000 as the capitalization and 

depreciation threshold. The proposed 

revisions to the Accounting Guide 

change the threshold to $5,000 to be 

consistent with the PAAM. Appendix 

IV, Section 1. In addition, LSC has 

issued Program Letters 08–2 (March 20, 

2008), 08–3 (December 18, 2008) and 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 75, No. 21 / Tuesday, February 2, 2010 / Notices 5353 

09–3 (December 17, 2009) that contain 

guidance to recipients on compliance 

and fiscal management issues. Those 

Program Letters have been referenced in 

the proposed revisions to the 

Accounting Guide. Section 2–3.1. Also, 

the LSC Board of Directors at its January 

30, 2010 meeting will consider the 

possibility of engaging in rulemaking to 

modify or eliminate 45 CFR Part 1642 

(attorneys’ fees) to reflect changes 

contained in the Consolidated 

Appropriations Act of 2010, P.L. 111– 

117. Should there be a regulatory 

change to 45 CFR Part 1642 there would 

be a subsequent change to section 2–2.6 

(Court-Awarded Attorney Fees) of the 

Accounting Guide (2010 edition.) 

(6) Revisions to accounting 

procedures and internal controls to 

reflect current best practices. Appendix 

VII of the current Accounting Guide 

(1997) contains a checklist of 

accounting procedures and internal 

controls. The proposed revisions update 

the checklist to reflect current best 

practices. 

(7) Updated and new references to 

other sources of information. The 

Accounting Guide (1997) contains 

numerous references to other sources of 

information. The proposed revisions 

update and make new references where 

appropriate. 

(8) Other changes to clarify existing 

provisions. The proposed revisions 

clarify existing sections to make the 

provisions easier to understand. 

LSC invites public comment on the 

proposed revisions to the Accounting 

Guide. Interested parties may submit 

comments to LSC by March 19, 2010. 

The proposed revisions to the 

Accounting Guide for LSC Recipients 

(2010 edition), in redline format 

indicating the proposed changes to the 

current Accounting Guide (1997), can be 

located by accessing LSC’s Web site at 

http://www.lsc.gov/pdfs/

proposed_revisions_to_accounting

_guide_for_lsc_recipients.pdf. 

Dated: January 27, 2010. 

Mattie Cohan, 

Senior Assistant General Counsel, Legal 

Services Corporation. 

[FR Doc. 2010–2160 Filed 2–1–10; 8:45 am] 

BILLING CODE 7050–01–P 

NATIONAL SCIENCE FOUNDATION 

Proposal Review Panel for Chemistry; 

Notice of Meeting 

In accordance with the Federal 

Advisory Committee Act (Pub. L. 92– 

463 as amended), the National Science 

Foundation announces the following 

meeting: 

Name: Site visit of the Centers for 

Chemical Innovation (CCI) at The Georgia 

Institute of Technology and The University of 

Massachusetts, Proposal Review Panel for 

Chemistry (#1191). 

Dates and Times: 

March 8, 2010; 6 p.m.–9 p.m. 

March 9, 2010; 8 a.m.–3:30 p.m. 

March 10, 2010; 8 a.m.–8 p.m. 

Places: Department of Chemistry, Georgia 

Institute of Technology, Atlanta, GA 30332. 

Department of Chemistry, The University 

of Massachusetts, Amherst, MA 01002. 

Type of Meeting: Part-open. 

Contact Person: Dr. William Brittain, 

Program Director, Chemistry Centers 

Program, Division of Materials Research, 

Room 1055, National Science Foundation, 

4201 Wilson Boulevard, Arlington, VA 

22230, Telephone (703) 292–5039. 

Purpose of Meeting: To provide advice and 

recommendations concerning Phase II 

funding. 

Agenda: Monday, March 8, 2010 (Atlanta, 

GA). 

6 p.m.–7 p.m. Closed—Panel Briefing. 

7 p.m.–9 p.m. Open—Dinner. 

Tuesday, March 9, 2010 (Atlanta, GA). 

8:30 a.m.–12 p.m. Open—CCI Presentation. 

12 p.m.–1:30 p.m. Closed—Executive 

Session/Lunch. 

1:30 p.m.–2:30 p.m. Open—CCI Presentation. 

2:30 p.m.–3:30 p.m. Closed—Executive 

Session. 

Wednesday, March 10, 2010 (Amherst, 

MA). 

8:30 a.m.–12 p.m. Open—CCI Presentation. 

12 p.m.–1:30 p.m. Closed—Executive 

Session/Lunch. 

1:30 p.m.–2:30 p.m. Open—CCI Presentation. 

2:30 p.m.–3:30 p.m. Closed—Executive 

Session. 

4:30 p.m.–8:30 p.m. Closed—Executive 

Session. 

Reason for Closing: The work being 

reviewed may include information of a 

proprietary or confidential nature, including 

technical information; financial data, such as 

salaries and personal information concerning 

individuals associated with the proposals. 

These matters are exempt under 5 U.S.C. 552 

b(c), (4) and (6) of the Government in the 

Sunshine Act. 

Dated: January 28, 2010. 

Susanne Bolton, 

Committee Management Officer. 

[FR Doc. 2010–2113 Filed 2–1–10; 8:45 am] 

BILLING CODE 7555–01–P 

NATIONAL TRANSPORTATION 

SAFETY BOARD 

Sunshine Act Meeting 

TIME AND DATE: 9:30 a.m., Thursday, 

February 18, 2010. 

PLACE: NTSB Conference Center, 429 

L’Enfant Plaza, SW., Washington, DC 

20594. 

STATUS: The One item is open to the 

public. 

MATTER TO BE CONSIDERED: 

5300J Most Wanted List 

Transportation Safety Improvements, 

February 2010 Progress Report and 

Update on Federal Issues. 

NEWS MEDIA CONTACT: Telephone: (202) 

314–6100. 

The press and public may enter the 

NTSB Conference Center one hour prior 

to the meeting for set up and seating. 

Individuals requesting specific 

accommodations should contact 

Rochelle Hall at (202) 314–6305 by 

Friday, February 12, 2010. 

The public may view the meeting via 

a live or archived webcast by accessing 

a link under ‘‘News & Events’’ on the 

NTSB home page at http:// 

www.ntsb.gov. 

FOR FURTHER INFORMATION CONTACT: 

Candi Bing, (202) 314–6403. 

Dated: January 29, 2010. 

Candi R. Bing, 

Federal Register Liaison Officer. 

[FR Doc. 2010–2259 Filed 1–29–10; 4:15 pm] 

BILLING CODE 7533–01–P 

NUCLEAR REGULATORY 

COMMISSION 

[NRC–2010–0029; Docket No. 50–397] 

Energy Northwest; Notice of Receipt 

and Availability of Application for 

Renewal of Columbia Generating 

Station Facility Operating License No. 

NPF–21 for an Additional 20-Year 

Period 

The U.S. Nuclear Regulatory 

Commission (NRC or Commission) has 

received an application, dated January 

19, 2010, from Energy Northwest (EN), 

filed pursuant to Section 103 of the 

Atomic Energy Act of 1954, as amended, 

and Title 10 of the Code of Federal 

Regulations Part 54 (10 CFR part 54), to 

renew the operating license for the 

Columbia Generating Station (CGS). 

Renewal of the license would authorize 

the applicant to operate the facility for 

an additional 20-year period beyond the 

period specified in the current operating 

license. The current operating license 

for CGS (NPF–21), expires on December 

20, 2023. CGS is a boiling-water reactor 

designed by Burns & Roe. CGS is located 

12 miles north of Richland, WA. The 

acceptability of the tendered application 

for docketing, and other matters, 

including an opportunity to request a 

hearing, will be the subject of 

subsequent Federal Register notices. 

Copies of the application are available 

to the public at the Commission’s Public 

Document Room (PDR), located at One 

White Flint North, 11555 Rockville 

Pike, Rockville, MD 20852 or through 

mstockstill on DSKH9S0YB1PROD with NOTICES