Audit Guidance Effective for Audits of LSC Recipient Fiscal Years Ending on or After September 30, 2023

The Office of Inspector General updated the Audit Guide for Recipients and Auditors and its appendices. The updates include changes to the Audit Guide and the Audit Guide's appendices.

This guidance is used for annual audits of LSC recipient fiscal years ending on or after September 30, 2023.



Audit Guidance for Audits of Grantee Fiscal Years Ending Before September 30, 2023

The LSC Appropriations Acts established the current LSC audit regime, under which Independent Public Accountants (IPAs) are to conduct annual financial statement and compliance audits of LSC grant recipients. The LSC Appropriations Acts requires that audits be conducted in accordance with generally accepted government auditing standards and the guidance established by the LSC Office of Inspector General (OIG).

Guidance established by LSC OIG includes the Audit Guide for Recipients and Auditors and Compliance Supplement for Audits of LSC Recipients. LSC OIG has elected to adopt 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) for audits of LSC grant recipients, subject to modification in accordance with LSC OIG guidance.

The Compliance Supplement for Audits of LSC Recipients is effective for audits of fiscal years ending on or after April 30, 2016. These audits are to be performed under Uniform Guidance.



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