The Office of Audit conducts audits, evaluations and reviews of LSC programs and its grantees to prevent and detect waste, fraud and abuse. The audit unit also monitors the results of the grantee financial audit process performed by Independent Public Accountants (IPAs), provides audit guidance to IPAs, tracks IPA findings and corrective actions and oversees the IPA Quality Control Program to ensure the quality of work performed by IPAs.
Auditors conduct their work by analyzing, and verifying agency and grantee records and obtaining information by interviews, questionnaires, and physical inspections. The OIG performs its audits and evaluations in accordance with applicable standards issued by the Comptroller General of the United States.
Final audit reports are generally provided to the LSC management, grantees, and management officials responsible for implementing the audit recommendations. Reports are public documents and are available on the OIG's website.
The Office of Audit works closely with LSC management to ensure that corrective actions are implemented by grantees.