All audited financial statements are to be submitted to the Office of Inspector General by email. Please email a pdf version of your entire audit report to You are not required to mail a hard-bound copy of the audit report. The deadline for submission of audited financial statements is 120 days after the recipient's fiscal year end. Please submit the Summary Report Form electronically on the OIG website.

All audit findings are to be reported on the Summary Report Form. Please refer to the Summary Report Form instructions for guidance.

How does LSC OIG process recipient audit reports?
When are audit reports and Summary Report Forms due to the LSC OIG?

Audit reports and electronic submissions of the Summary Report Form are due 120 days after the recipient's fiscal year end. (Audit Guide for Recipients and Auditors, §III-1). CAUTION: LSC OIG must receive the Summary Report Form for an audit in order to process the audit report internally. If we do not receive the Summary Report Form, we cannot process the accompanying audit.

How do I submit an audit report? Where do I send them?

Please e-mail a PDF version of your entire audit report, including any Management Letter, to

The audit reports must be received in the Office of Inspector General not later than 120 days after the end of the recipient's fiscal year. The receipt date, not the postmark date, determines timely submission.

Where do I submit Corrective Action Plan(s)?

At the completion of the annual financial statement audit, the auditee must prepare a Corrective Action Plan ("CAP") to address each audit finding included in the current year auditor's reports. CAPs should be formatted as a document separate from the auditor's findings and included as part of the audit report package submission (as per the Uniform Administrative Requirements, 2 CFR § 200.511-12). The audited financial statement report package should be emailed to This directive is effective as of January 31, 2022 and supersedes any prior guidance on the LSC Audit Guide and the OIG website.

What are the requirements for requesting an extension to submit the audit report?

Under exceptional circumstances, an extension of the 120-day requirement may be granted. Requests for extensions of time for submission of the audit reports must be submitted in writing not later than two weeks prior to the report due date and directed to the Office of Inspector General. Requests not submitted in the required time frame will be granted only for unforeseen, extraordinary and compelling reasons. The extension request must address the specific reason(s) for the request. (Audit Guide for Recipients and Auditors, §III-2). Indications of inadequate audit preparation and planning are not considered compelling circumstances.

You may submit the extension request by email to or fax to 202.337.6616.

Are Summary Report Forms required for subrecipient audits?

No. SRFs are not required for subrecipient audits.