Overview of Laws, Regulations & Guidance

Laws, regulations and guidance related to Legal Services Corporation (LSC) are found in the following sources. 

Laws

• LSC Act, As Amended, 42 U.S.C. 2996 et seq (LSC Act)
• LSC Appropriations Acts

Regulations

• Code of Federal Regulations, Title 45, Subtitle B, Chapter XVI, Legal Services Corporation, Part 1600 to 1644 (LSC Regulations)
• LSC Restrictions and Other Funding Sources
• 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)

Guidance

• Audit Guide for Recipients and Auditors, November 1996
• Revisions to the November 1996 Audit Guide for Recipients and Auditors (Audit Bulletin 97-01), November 1997
• Appendix A: Compliance Supplement for Audits of LSC Recipients (Compliance Supplement for Audits of LSC Recipients), April 2016 
• Appendix B: Sample Audit Agreement
• Appendix C: Guide for Procurement of Audit Services by Legal Services Corporation Grantees
• Appendix D: Summary Report Form on Noncompliance with Laws and Regulations, Questioned Cost and Reportable Conditions
• Appendix E: Recipient's 5-Day Letter to the OIG of the IPA's Special Report on Noncompliance with Laws and Regulations
• Appendix F: Auditor 5-Day Letter to the OIG of the IPA's "Special Report on Noncompliance with Laws and Regulations" Not Reported by Recipient
• Appendix G: Auditor Notification of Cessation of Services
• Processing of Recipient Audit Reports
• LSC Financial Guide, (effective January 1, 2023)
• Program Letters
• Advisory Opinions
• Grantee Guidance
• Federal Register