Does the OMB Compliance Supplement apply to LSC funds?
The OMB Compliance Supplement does not apply to LSC funds. The LSC Compliance Supplement (Appendix A) to the LSC Audit Guide for Recipients and Auditors, identifies the laws and regulations that apply to LSC funds under an OMB Circular A-133 audit. The IPAs are expected to cite the LSC Compliance Supplement in their reports on Compliance with Requirements applicable to Major Programs and Internal Controls over Compliance in accordance with OMB Circular A-133 (AG §III-1). IPAs should be aware that if non-LSC funds (Federal or state) of a recipient are subject to consideration under an OMB Circular A-133 audit, the OMB Compliance Supplement may otherwise apply to those funds.
