Audit Guidance

If you have any questions that are not answered on our website please contact the Audit Help Line: 202.295.1671 or email: 

Grantee Independent Public Accountants Listing as of March 2015

The Compliance Supplement for Audits of LSC Recipients (April 2016) is effective for audits of fiscal years ending on or after April 30, 2016.

The Compliance Supplement for Audits of LSC Recipients (April 2016) supersedes the previous edition of the Compliance Supplement (issued in December 1998) contained in the Audit Guide for Recipients and Auditors (November 1996), and all previously issued Audit Bulletins relating to the Compliance Supplement.

Any questions should be directed to the Audit Help Line at 202-295-1671 or For audits of financial statements of fiscal years ending prior to April 30, 2016, Independent Public Accountants (IPAs) should follow past practices in conducting their annual financial statement audits of LSC grantees. This includes a report on the Financial Statements; Reports on Internal Controls and Compliance with Laws and Regulations; and the Schedule of Expenditures of Federal Awards for the year ended as required under the former OMB Circular A-133. Please check this website for any additional announcements, updates or changes to the audit guidance and reporting requirements. The LSC OIG is currently in the process of revising and updating the Audit Guide for Recipients and Auditors (November 1996) and anticipates having it available for public comment prior to the end of this calendar year.

  • 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 no longer required to mail a hard bound copy of this report. The deadline for submission remains the same as previous years (120 days after the recipient’s fiscal year end). Please submit Summary Report Forms electronically here through the OIG website.

    Note: You may receive a certificate error message.  The OIG is aware of the issue and is working to resolve it.  You may click “continue to this website” to bypass the message.

    IPAs are reminded that all audit findings are to be reported on the Summary Report Form. Please refer to the Summary Report Form instructions for guidance.

Audit Guidance for 4/30/2016 or later Fiscal Year End Audits is contained in:


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