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 audits@oig.lsc.gov. You are not required to mail a hard copy of the audit report. The deadline for submission of audited financial statements is 120 days after the recipient's fiscal year end.
All audit findings are to be reported on the Summary Report Form (SRF). The 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. LSC OIG must receive the SRF to process the audit report. Without this form, the OIG cannot process the accompanying audited financial statement report.
Please submit the Summary Report Form electronically on the OIG website. Please refer to the Summary Report Form instructions for guidance.
Please see Processing of Recipient Audit Reports
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.
Please email a PDF version of your entire audit report, including any Management Letter, to audits@oig.lsc.gov.
The audit reports must be received by the Office of Inspector General no later than 120 days after the end of the recipient's fiscal year.
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 auditor’s current year 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 audits@oig.lsc.gov.
The timely receipt of the recipient’s annual audited financial statements is critical to the LSC OIG’s ability to carry out its regulatory obligations. The deadline for submission of audited financial statements to LSC OIG is 120 calendar days after the recipient’s fiscal year end.
Extension Requests
If an IPA needs an extension, a written request (using the form linked below) must be submitted to LSC OIG no later than two weeks prior to the due date. This written request should detail the reasons why an extension is required. The LSC OIG may consider accepting late extension requests only for unforeseen and compelling reasons, such as weather events, disasters, etc. Inadequate audit preparation and planning are not considered sufficient to justify a late extension request. You may complete an Extension Request Form and submit by email to audits@oig.lsc.gov.
Extensions
The OIG may, at our discretion, grant requests for extension for good cause; extensions, if granted, are generally limited to 20 business days from the original due date. Inadequate audit preparation and planning are not considered good cause to justify an extension request. In exceptional circumstances, an extension up to 60 business days from the original due date may be granted.
Late Submissions
If the OIG does not receive an audit by the due date and no extension has been requested, the OIG reserves the right to immediately recommend sanctions to LSC, including withholding a percentage of or suspending all of recipient’s funding until the audit is satisfactorily completed (as outlined in 2025 Basic Field Grant Terms and Conditions and 45 CFR Part 1623 -- Suspension Procedures ).
No. SRFs are not required for subrecipient audits.