Rashi on Leviticus 16:15/רש"י על ויקרא ט״ז:ט״ו

1אשר לעם [THE GOAT OF THE SIN-OFFERING] THAT IS FOR THE PEOPLE — Only for that which the bullock effects atonement for the priests (i. e. for ומאת מקדש וקדשיו‎ט) the goat effects atonement for the Israelites. It (the goat spoken of here) is that goat upon which the lot “for the Lord" fell (Yoma 61a; Shevuot 2b).

2כאשר עשה לדם הפר AS HE DID WITH THE BLOOD OF THE BULLOCK, viz., sprinkling once upwards and seven times downwards (Yoma 53b).