Phụ lục II Báo cáo về pháp luật và Quy chế ComplianceWith Là một phần của nỗ lực của chúng tôi để kiểm toán báo cáo tài chính của Thư viện Quốc hội của 30 tháng chín năm 1988, chúng tôi đã thực hiện xét nghiệm như vậy phù hợp với pháp luật và các quy định như chúng tôi coi là cần thiết trong các trường hợp. | Appendix II Report on Compliance With Laws and Regulations As part of our attempt to audit the financial statements of the Library of Congress as of September 30 1988 we made such tests of compliance with laws and regulations as we considered necessary in the circumstances. Because of issues raised during our review concerning the FED-LINK program we expanded our work to include extensive testing of compliance with laws and regulations applicable to that program. The management of the Library of Congress is responsible for compliance with laws and regulations applicable to the Library. Our review of compliance with laws and regulations made for the purpose described in the preceding paragraph does not necessarily cover all laws and regulations with which the Library is required to comply. As part of our work we reviewed and tested compliance with provisions of the Library s basic governing legislation 2 . 131-175 the Copyright Law 17 . 101 et seq. the Economy Act 31 . 1535-1536 the Anti-Deficiency Act 31 . 1341 1342 and 1511-1519 legislation concerning recording obligations and balances available for obligation 31 . 1501 and 1502 the Advertising Act 41 . 5 the Federal Property and Administrative Services Act 40 . 759 and the 1988 Legislative Branch Appropriations Act Public Law 100-202 . As a result of our review we found a number of instances in which the Library did not comply with applicable laws. We also found instances in which the Library s weak internal controls and poor records prevented us from obtaining the information needed to assess compliance. These instances and Library action since 1988 which correct or reduce the noncompliances are summarized in the following discussion. Funds Transferred to FEDLINK Program Improperly Used in Subsequent Fiscal Years We found that the Library violated 31 . 1502 a by using annual appropriations other agencies transferred to it under the Economy Act before fiscal year 1988 to .
