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LSC OIG seal Legal Services Corporation Office of Inspector General
AUDITORS' RESOURCE


Updated: 6 May 2014

John Seeba, Assistant Inspector General for Audit
Audit Help Line: 202 295 1581 | Email: audits@oig.lsc.gov

Audit Guidance Update:
• There are no changes to the guidance for FY-end 12/31/2013 audits. All guidance for the 12/31/2013 audits is posted on this website.

newYou may now submit your FY-end 12/31/13 audited financial statements to the Office of Inspector General by email. If you choose to use this option, please email a pdf version of your entire audit report to audits@oig.lsc.gov. The deadline for submission remains the same. Summary Report Forms are still submitted electronically through this website.

• Although IPAs are not required to do any additional work for the 12/31/12 audits, they should be aware that the OIG may request to look at certain workpapers of selected IPAs.

Audit Announcement and Bulletin 2012-01 clarifies guidance contained in the LSC OIG's Compliance Supplement regarding IPAs' access to attorney-client privileged information. [PDF 333K] 06/25/2012

• Advisory to Executive Directors and Grantee Independent Public Accountants re: Summary Results of Quality Control Reviews (QCRs) for FY 2012 Financial Statements Audits [PDF 776K] 03/2014

• Advisory to Executive Directors and Grantee Independent Public Accountants re: Summary Results of Quality Control Reviews (QCRs) for FY 2011 Financial Statements Audits [PDF 783K] 03/2013

• Advisory to Executive Directors and Grantee Independent Public Accountants re: Summary Results of Quality Control Reviews (QCRs) for FY 2010 Financial Statements Audits [PDF 800K] 03/2012

• The OIG project to reissue a consolidated audit guidance document, updating the references to LSC regulations and consolidating the recommended audit tests, has been put on hold at the present time.

• IPAs are reminded that now all audit findings are to be reported on the Summary Report Form. Please refer to the Summary Report Form instructions for guidance.

Reporting Language to Conform to SAS No. 112.
• AICPA has posted illustrative examples on its website. LSC will accept grantee audit reports with the AICPA suggested language for the Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. You may find these examples at http://gaqc.aicpa.org/Resources/Illustrative+Auditors+Reports/

Questions?
• If you have a question that is not addressed on our website under Auditors' Resources email us at audits@oig.lsc.gov or phone us at 202 295 1671

Audit Guidance for 12/31/2013 or later FY-End Audits is contained in: Frequently Asked Questions Updated: February 2011 LSC Regulations and Other Guidance: Audit Report Processing: Publications of Interest:
URL: http://www.oig.lsc.gov/aud/audits.htm
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