Current Audit Guidance
The LSC Appropriations Acts established the current LSC audit regime, under which Independent Public Accountants (IPAs) are to conduct annual financial statement and compliance audits of LSC grant recipients. The LSC Appropriations Acts requires that audits be conducted in accordance with generally accepted government auditing standards and the guidance established by the LSC Office of Inspector General (OIG).
Guidance established by LSC OIG includes the Audit Guide for Recipients and Auditors and Compliance Supplement for Audits of LSC Recipients. LSC OIG has elected to adopt Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) for audits of LSC grant recipients, subject to modification in accordance with LSC OIG guidance.
The Compliance Supplement for Audits of LSC Recipients is effective for audits of fiscal years ending on or after April 30, 2016. These audits are to be performed under Uniform Guidance.
Audit Guidance Effective for Audits of LSC Recipient Fiscal Years Ending on or After September 30, 2023
The Office of Inspector General updated the Audit Guide for Recipients and Auditors and its appendices. The updates include changes to the Audit Guide and the Audit Guide’s appendices.
This guidance is used for annual audits of LSC recipient fiscal years ending on or after September 30, 2023.
- Audit Guide for Recipients and Auditors
- Appendix A – Compliance Supplement for Audit of LSC Recipients
- Appendix B – Summary Report Form on Noncompliance with Laws and Regulations, Questioned Cost and Reportable Conditions
- Appendix C – Recipient 5-Day Letter to the OIG of the IPA’s Special Report on Noncompliance with Laws and Regulations
- Appendix D – Auditor 5-Day Letter to the OIG of the IPA’s Special Report on Noncompliance with Laws and Regulations
- Appendix E – Auditor Notification of Cessation of Services
If you have any questions that are not answered on our website please contact the Audit Help Line: 202.295.1671 or email: firstname.lastname@example.org
If you experience issues submitting your audited financial statements to email@example.com, please upload them to the OIG File Submission Page.
Guidance on the Application of 45 CFR Part 1628 – Recipient Fund Balance Requirements.
FAQs on Recipients & Subrecipients
FAQs on Reporting Requirements