Overview of Audit Guidance

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.

The LSC OIG is currently in the process of revising and updating the Audit Guide for Recipients and Auditors and anticipates having it available for public comment by early 2018. 

If you have any questions that are not answered on our website please contact the Audit Help Line: 202.295.1671 or email: audits@oig.lsc.gov 

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