Legal Services Corporation Office of Inspector General AUDITORS' RESOURCE ****Summary Report Forms for FY-end 12/31/12 audits are NOW being accepted.****

Audit Guidance Update:
• There are no changes to the guidance for FY-end 12/31/2012 audits. All guidance for the 12/31/2012 audits is posted on this website.

• You may now submit your FY-end 12/31/12 audited financial statements to the Office of Inspector General by email. If you choose to use this option, please email a pdf version of your entire audit report to audits@oig.lsc.gov. The deadline for submission remains the same. Summary Report Forms are still submitted electronically through this website.

• Although IPAs are not required to do any additional work for the 12/31/12 audits, they should be aware that the OIG may request to look at certain workpapers of selected IPAs.

• Audit Announcement and Bulletin 2012-01 clarifies guidance contained in the LSC OIG's Compliance Supplement regarding IPAs' access to attorney-client privileged information. [PDF 333K] 06/25/2012

• Advisory to Executive Directors and Grantee Independent Public Accountants re: Summary Results of Quality Control Reviews (QCRs) for FY 2011 Financial Statements Audits [PDF 783K] 03/2013

• Advisory to Executive Directors and Grantee Independent Public Accountants re: Summary Results of Quality Control Reviews (QCRs) for FY 2010 Financial Statements Audits [PDF 800K] 03/2012

• The OIG project to reissue a consolidated audit guidance document, updating the references to LSC regulations and consolidating the recommended audit tests, has been put on hold at the present time.

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

Reporting Language to Conform to SAS No. 112.
• AICPA has posted illustrative examples on its website. LSC will accept grantee audit reports with the AICPA suggested language for the Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. You may find these examples at http://gaqc.aicpa.org/Resources/Illustrative+Auditors+Reports/

Questions?
• If you have a question that is not addressed on our website under Auditors' Resources email us at audits@oig.lsc.gov or phone us at 202 295 1671

• Audit Announcement and Bulletin 2012-01. [PDF 333K] 06/25/2012
• Audit Bulletin 2009-01 Section 509a Temporary Suspension [PDF 314K] 10/21/2009
• Audit Bulletin 2009-01 Section 509a. [PDF 87K] 03/2009
• Advisory from LSC President to Executive Directors re: Fiscal Management and Use of LSC Funds. [PDF 81K] 03/2008
• Audit Bulletin 2005-01 [PDF] 94K 12/15/2004.
• Audit Guide for Recipients and Auditors November 1996.
• 1998 Compliance Supplement for Audits of LSC Recipients [PDF 174K] 12/98.
• Audit Bulletin 2001-01, March 2001 4K.
• Audit Bulletin 2000-01, February 2000 11K.
• Audit Bulletin 97-01 (Revisions to the 1996 Audit Guide), November 1997 12K.

• Audit Guidance: Recipients and Subrecipients.
• Audit Submission Requirements.
• Audit Reporting Requirements.
• Corrective Action Plans.
• Accounting and Financial Reporting Requirements.
• Office of Inspector General (OIG) Audit Procedures 2/2005 20K.

• Prior Audit Guidance 05/2000 2K
• Link to: 45 CFR Part 1600 to 1644. 5/27/2011
• Link to: Appendix A to Part 1611 - Legal Services Corporation 2011 Income Guidelines. 1/31/2011 [PDF 174K]
• Link to: 45 CFR Part 1641 - Debarment, Suspension and Removal of Recipient Auditors. 12/99 [PDF 194K]
• Accounting Guide for LSC Recipients (2010 Edition) Effective: 8/23/2010.
• Property Management Manual for LSC Programs (1981). [PDF] 276K
• Property Acquisition and Management Manual (2001). [PDF] 78K
• Link to: Program Letters.

• Summary Report Form 4K.
  
• Summary Reports Received.
• Summary Reports Received by Date.
• Audit Reports Received.
• Audit Reports Received by Date.
• Processing of Recipient Audit Reports 7/97.
• Grantee Audit Follow Up Process (A-50) 10/97. [PDF 2K]

• See, Reports

URL: http://www.oig.lsc.gov/aud/audits.htm