2023-10574: Issuance of Updated Audit Guide for Recipients and Auditors and Appendices for Audits of Legal Services Corporation Recipients
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The Legal Services Corporation (LSC) Office of Inspector General (OIG) updated its Audit Guide for Recipients and Auditors, (LSC OIG Audit Guide), the Compliance Supplement (Appendix A), and Appendices B-E. The Audit Guide must be used for audits for fiscal years ending September 30, 2023, and thereafter. The LSC OIG Audit Guide was published in December 1996 and is outdated. Aside from one Audit Bulletin issued in 1997, it has not been updated since. Appendix A, Compliance Supplement for Audits of LSC Recipients was updated in April 2016. The LSC OIG Audit Guide and appendices required revisions to incorporate changes to LSC regulations, auditing standards, and other guidelines that have changed. The changes are to enhance clarity in guidance and suggested audit procedures.
The agency’s own summary, as published.
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