When are the audit reports and the Summary Reort Form due to the LSC OIG?
The audit reports and electronic submissions of the Summary Report Form are due 120 days after the receipient's fiscal year end. (AG §III-1). CAUTION: Summary Report Forms must be received electronically before the audit report is processed internally.
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 firstname.lastname@example.org.
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.
What are the requirements for requesting an extension to submit the audit report?
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. (AG §III-2). Indications of inadequate audit preparation and planning are not considered compelling circumstances.
You may submit the extension request by email to email@example.com or fax to 202.337.6616.
Are Summary Report Forms required for subrecipient audits?
No. SRFs are not required for subrecipient audits.