Documents and Forms

LEGAL REPRESENTATION LETTER INFORMATION FOR ALL FEDERAL AGENCIES (EXCEPT DOJ)

As required under the Government Management Reform Act, the Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), annually prepares and submits to the President and the Congress audited financial statements for the preceding fiscal year. The Comptroller General of the United States audits these financial statements. As required by OMB Circular No. A-136, the Financial Report of the United States Government (FR) is due no later than December 15, following the end of the fiscal year. The Treasury prepares the FR from data provided by Federal entities.

When preparing the legal representation letters, the General Counsel should reference the guidance found in OMB Bulletin No. 07-04, as amended (see http://www.whitehouse.gov/omb/bulletins/index.html). All existing, pending, and threatened litigation as well as unasserted claims should be reported using the format found below. In addition to reporting the status of pending contingent liabilities, the interim legal representation letters should also include the cases reported in the previous year’s legal representation letters that are no longer pending. The final representation letter should be limited to new information (i.e., cases that arise subsequent to the interim letter or changes in the status of cases that were reported in the interim letter). The final letter should not repeat information from the interim letter that has not changed.

The Office of Inspector General should submit the interim and final legal representation letters no later than August 29, and November 15, respectively. The letters should be submitted electronically in PDF format, including signatures, to the Department of Justice, Department of the Treasury’s Financial Management Service, and the Government Accountability Office at their electronic addresses provided in OMB Circular No. A-136. Individual cases or groups of cases should be reported using the using the following forms according to the type of case or group of cases reported:

The forms are in a new format this year (Adobe PDF). Send any questions regarding the use of the forms to Legal.Letters@usdoj.gov. Instructions for downloading and completing the required PDF forms:

1. Select the desired form and save the file.

2. Navigate to the file and double-click to open.

3. Enter the required information directly onto the form and save.

4. Use a separate form for each case or group of similar case.

5. Attach the completed forms to the legal representation letter.