Resources for Independent Public Accountants
Since 1996, LSC’s annual appropriations acts have required that each person or entity receiving financial assistance from LSC be subject to an annual audit by an IPA. Each grantee contracts directly with an IPA to conduct the required audit in accordance with generally accepted government auditing standards and the LSC OIG Audit Guide. The OIG provides guidance to the IPAs and grantees, as well as general oversight of the IPA audit process. Our oversight activities include desk reviews of IPAs’ audit reports and a quality control program with independent reviews of IPAs.
The links below point to all laws, regulations, and guidance concerning:
- The Legal Services Corporation (LSC)
- The Office of Inspector General (OIG)
- Reporting requirements for LSC grantees
Accounting and financial reporting guidelines related to LSC are found in the LSC Financial Guide.
Questions relating to the LSC Financial Guide should be directed to LSC's Office of Compliance and Enforcement at fiscalquestions@lsc.gov.
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LSC Regulations, Requirements, and Guidance
Find laws, regulations, and guidance related to LSC.
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Audit Guide and Report Submission Requirements
Review information on audit report submission requirements.
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Quality Control Reviews
Read about the OIG’s QCR work.
When Your Audit is Complete
The Summary Report Form (SRF) is to be filled out online by the Independent Public Accountant (IPA) and transmitted to the LSC OIG after the audit is completed.
Click on the button below to complete and submit the form. Click on the Sample SRF to view a Sample SRF (paper-based). The SRF application also includes additional pop-up instructions accessible by clicking Help icons
Below are links with helpful items, including instructions and the Legend of Noncompliance and Reportable Conditions Codes.
To request an extension: Complete the Extension Request Form and submit via email to audits@oig.lsc.gov.
SRF Submitting Resources
SRF Instructions
View instructions for submitting an SRF.
Legend of Noncompliance & Reportable Condition Codes
This page contains a list of all noncompliance and reportable conditions codes with descriptions.
Received Reports
SRF Reports Received
This page contains a list of all SRF reports received by the OIG to date.
Audit Reports Received
This page contains a list of all grantee audit reports received by the OIG to date.
Debarments, Suspensions, and Removals
Pursuant to 45 C.F.R. § 1641 the OIG has the authority to conduct proceedings to debar, suspend, or remove IPAs who have failed to comply with government auditing standards and OIG audit guidance.