Important information about the SRF Question 16
SRF Question 16 requires updating to recognize additional guidance provided by LSC. The OIG plans to update the SRF to add LSC Financial Guide references and Program Letter 20-4 requirements. Until the update is complete, please do not include LSC Net Assets when answering question 16. Please enter the LSC deferred revenue in your response to question 16 instead.
Notes for Auditors of LSC Recipients
Login credentials are now required to access the Summary Report Form application and submit financial statements or requests for extensions on audited LSC grant recipients. For details on submission of a Summary Report Form, please see the Instructions page.
The Summary Report Form (SRF) is designed to be filled out online by the Independent Public Accountant (IPA) and transmitted to the LSC OIG after the audit is completed. Below are the links to complete and submit the SRF along with helpful items including instructions, a Sample SRF (paper-based), and the Legend of Noncompliance and Reportable Conditions Codes. The SRF application also includes additional pop-up instructions accessible by clicking Help icons 
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You are urged to read the instructions as well as print out and manually complete the Sample SRF so that you will be prepared to enter the required data online. It is important to note that the LSC OIG will not accept the hard copy SRF; it must be submitted through this Web site.
- Instructions
- Sample SRF
- Legend of Non-Compliance and Reportable Conditions Codes
- Input a Summary Report Form or Request for Extension (New Login Credentials Required)
- OIG Summary Report Form Received Report
- OIG Audit Report Received Report
At the LSC OIG, we are committed to assisting you in completing and submitting the SRF. If you are experiencing difficulty completing the SRF or require further assistance, please e-mail the LSC OIG at audits@oig.lsc.gov or call 202 295 1671.