Quality Control Reviews

LSC OIG performs Quality Control Reviews of the audited financial statements of LSC recipients conducted by Independent Public Accountants. The primary purpose of a Quality Control Review is to determine whether the financial statement audit work, compliance audit work, and the associated review of internal controls over both financial reporting and compliance are conducted in accordance with applicable standards and the OIG guidance. The standards and guidance include Government Auditing Standards, American Institute of Certified Public Accountants standards, Uniform Guidance, and the Audit Guide for Recipients and Auditors, which includes the Compliance Supplement for Audits of LSC Recipients.

The information presented below is a summary of the results of our Quality Control Reviews of Financial Statement audits conducted by LSC Grantees' Independent Public Accountants (IPAs). The Quality Control Review are performed by an outside independent consulting firm under contract with the OIG.

Summary Results of Quality Control Reviews

LSC OIG issues an advisory memorandum for all independent auditors and Executive Directors of LSC grantees, summarizing the results of the Quality Control Reviews conducted over the preceding fiscal year. The advisory identifies the principal exceptions and deficiencies found in Quality Control Reviews. The advisories identify any systematic issues. Independent public accountants are encouraged to use these reports to prevent making similar mistakes in audits.

LSC-OIG Quality Control Review Presentations

Enhancing Grantee Audits (11/8/2023): 

Download the Enhancing Grantee Audits Video slides

Download the Enhancing Grantee Audits Video Transcript


Pursuant to 45 C.F.R. § 1641 the Legal Unit conducts proceedings to debar IPAs who have failed significantly to comply with government auditing standards and OIG audit guidance.