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LSC logo Summary Report Form Instructions
Updated: 21 April 2008

HOW TO SUBMIT A SUMMARY REPORT FORM (SRF) ONLINE:

These instructions explain how to submit a Summary Report Form (SRF) for an audit of an LSC grant recipient. For authoritative guidance on audit policies, go to the Auditors' Resources page. There is a Glossary at the bottom of this page.

BEFORE YOU START…

You should print a hard copy of these instructions for reference while completing the SRF. Also, print and refer to the Sample SRF and Legend of Non-Compliance and Reportable Condition Codes, which are also posted to this website. You should fill out the Sample SRF and become familiar with the other materials before going on-line to enter the SRF submissions. If you have any questions about these instructions, please send an e-mail to audits@oig.lsc.gov or call 1 202 295 1671.

HOW TO NAVIGATE THROUGH AN ACTIVE SERVER PAGE (ASP) APPLICATION:

  1. The SRF uses Microsoft Active Server Page (ASP) technology. To navigate through the application, you normally use the buttons on the page itself (e.g., CONTINUE, RESET FORM, YES, NO or DONE) rather than the web browser's "Back" or "Forward" buttons. Move up and down on the web page by using the up or down-arrow buttons on the scroll bar, found on the right side of your screen, to see all of the information on that page. Notice you have to scroll down far enough on a page to see the on-page buttons in order to submit the data and move to the next page. The CONTINUE and NEXT buttons record all of the data entered on a page and passes you to the next page. The DONE button on the final Confirm & Print page performs the final data submission to the OIG. After you click the DONE button, you will no longer have access to the SRF to input or change data without contacting the OIG.
  2. Do not use the browser's BACK or FORWARD buttons when completing any of the application's screens unless these instructions tell you to do so.
  3. The SRF is completed when the DONE button on the final page is pressed. If you forget to click the DONE button, the LSC OIG will not receive any portion of the required SRF submission.
  4. Move through the data fields (white blocks) on a page by pointing and clicking with the mouse or by using the TAB key for forward movement and SHIFT+TAB to go backward. NEVER USE THE ENTER KEY WHILE COMPLETING THE SRF.
  5. At any time, you may print the current page using your web browser PRINT button or File | Print on the Menu Bar.
  6. Be sure to print the two Review & Print Pages one page with audit information, and one with reported findings before you click the DONE at the bottom of the page. These printouts are for your records.
  7. Once you begin the SRF, do not exit the form until it is completed. If you lose your internet connection while completing the SRF, do not close your browser. The SRF data entered will still be in the browser for up to four hours. When your internet connection is restored, you can continue the SRF from that point forward.

 

The Application

The initial Welcome page is shown below.

  1. Click inside the "Recipient Number" box and enter the 6-digit LSC Recipient Number (RNO).
  2. Press the TAB key or click inside the "Fiscal Year" box and enter the recipient's fiscal year end. {MM/DD/YYYY}
  3. Click on the CONTINUE button to proceed or RESET FORM button to change these entries.

If you enter a fiscal year end different from the one in the database, you will receive an error message. Please click on the browser's BACK button and try again. If still unsuccessful, exit the system and send e-mail to audits@oig.lsc.gov or call the OIG at 1 202 295 1671.

After successfully entering the recipient information, the Correct Grant Recipient Page will appear.

Verify the name, number, and fiscal year end date of the recipient for which you will be entering data. Click the YES button to proceed to the next SRF section; click the NO button to return to the Welcome Page.

If you click on YES, the Audit Information Page appears, consisting of four sections: Grantee Contact Information, Independent Auditor (IPA) Information, Audit Information and Recipient Financial Information.

Grantee Contact Information section:

Verify the information displayed above. Correct any inaccurate information.

* * * * *

Scroll down to:

Independent Auditor (IPA) Information:

Last year's information (if any) will appear. Verify/correct the information. If you did not complete last year's SRF for this recipient, follow the steps below or you can modify last year's input directly.

In the "Audit Firm" box, enter the name of the audit firm completing this year's financial statement audit. You are limited to 40 characters, so you may have to abbreviate.

In the "Auditor" box, enter the first and last name of the person in your firm who is most familiar with the audit, (e.g., audit manager, in-charge auditor). This field cannot be left blank. Enter your audit firm's mailing address.

In the "Telephone" box, enter the phone number for the point-of-contact. This field cannot be left blank. {###.###.####}

Enter the "FAX" number to which all faxes concerning the audit should be sent. This field cannot be left blank. {###.###.####}

Enter the "E-mail address" to which you would like messages related to the audit to be sent. If your firm does not have e-mail, type in "none." This field cannot be left blank.

* * * *

Scroll down to the audit information questions section.

1. Click "Yes" or "No" to indicate if this audit was conducted in accordance with the Compliance Supplement for Audits of LSC Recipients. Your audit will be rejected by the LSC OIG if you did not follow the December 1998 Compliance Supplement.

2. A through N. Click under "Included" to indicate if the specified report/schedule is included in the hard copy of the audit report. Indicate the page number where each included report/schedule is found. Reports listed under A through L are required reports and must be included in order for the audit report to accepted by the LSC OIG.

3 through 7. Indicate your response by clicking in the appropriate box.

7a. Your response may be up to 255 characters long. Please provide a summary with as much detail as space will allow.

8. Indicate your response by clicking in the appropriate box.

9. and 9a. Answer Yes or No. If you answer yes to 9a, the answer to 9 should also be yes.

9b. If you answered YES to question 9 or 9a then explain.

10. If the current audit found that the recipient had not resolved previously reported findings, click in the "Prior Year's Findings Unresolved" box. These prior findings may include:

If the recipient's prior year audit contained no findings or the recipient has resolved all prior findings, leave the box blank.

11. If you provided the recipient with any Five Day letters as defined in the LSC Audit Guide for Recipients and Auditors (§ II-1.H.),as clarified by Audit Bulletin 97-01 (November 1997), please click in the "One or more Five Day Letters" box. If you did not provide any Five Day letters to the recipient, leave the box blank.

12a. Click once in the appropriate circle to indicate the type of opinion you issued on the audited financial statements, based on definitions contained in Statement on Auditing Standards (SAS) Number 58 (as amended by SAS 64 and 79). The default value is "unqualified." If your unqualified opinion includes explanatory language (as defined by paragraph 11 of SAS 58) for any reason, please use the "qualified" designation. While the OIG recognizes that such explanatory language does not constitute a true qualification of the opinion, the "qualified" designation will assist us in setting priorities for reviewing financial statements.

12b. Click once in the appropriate circle to indicate the type of opinion you issued on major program compliance.

12c. Explain, if either Opinion was not "Unqualified".

* * * *

Scroll down until you reach the Recipient Financial Information section:

Use whole dollar amounts in completing the above Recipient Financial Information.

13. Follow the instructions in the box. Refer to the Glossary at the end of this document.

14. Refer to the Glossary at the end of this document.

15. Follow the instructions in the box. See LSC Accounting Guide for detailed instructions.

16. For purposes of completing this box, audit costs include only those costs incurred for the 2005 audit, even though the recipient may pay them during 2006. Total means total (not just the LSC portion of) current year program audit costs.

When the data you have entered on this page is complete and correct, point and click on the CONTINUE button at the bottom of the page. If the page contains errors the page will be displayed again. You must scroll down the page to find the error message, appearing in red, under the applicable section of the page.

* * * * *

FINDINGS PAGE

Finding information to be reported are all findings of noncompliance relating to all regulations covered by the Compliance Supplement and all reportable conditions (whether material or not material).

  1. If you did not report any instances of noncompliance in your audit reports, click once in the first box. If you reported any instances of noncompliance in your reports, leave the box blank.
  2. If you did not report any reportable conditions/weaknesses, click once in the second box. If you identified any reportable conditions/weaknesses in your audit reports, leave the box blank.
  3. If, after completing steps 1 and 2, BOTH boxes are marked, select the CONTINUE button at the bottom of the page to submit no findings and skip to next page. If not, enter the first finding on the page following the instructions below. When you have finished with the first finding, you will submit that finding and the system will prompt you for additional findings to report. Each finding is added as follows:
  4. Select a "Findings Code": Using the mouse, click on the arrow in the findings code area to reveal a list of more than 50 codes (scroll down, if necessary, to reveal all the codes). Both instances of noncompliance and reportable conditions/weaknesses in internal controls are coded in this pop-up menu. The Legend of Noncompliance and Reportable Conditions is on the OIG website. Instances of noncompliance are coded as the letters "NC" followed by the number corresponding to the LSC regulation you have used as criteria in reporting the finding. Reportable conditions are coded as the letters "RC" followed by the number corresponding either to the specific LSC regulation or general internal control classification (see Appendix C). This field must be filled in if you are reporting a finding.
  5. In the "Description" box, summarize your specific finding in 255 characters or less. Do not use the description of the finding code as your finding description. This field must be filled in if you are reporting a finding.

    6. Correct:

    Finding Code: NC1611

    Description: Client eligibility determinations were not on file in 15 of the 100 case files reviewed.

    Incorrect:

    Finding Code: NC1611

    Description: Eligibility

    If you have reported unsupported costs, please add the words "unsupported costs" at the end of the description.

  6. In the "Report Page #" box, indicate in 10 characters or less the page number and report where the finding is reported. If the finding is reported in multiple audit reports, please indicate the location where the finding first appears. Also, indicate where the finding is in the audit reports by using abbreviations such as "AR". For example, if the finding appears in the audit report package on page 23, enter AR23 in the "Report Page#" box.
  7. On the next line down, indicate whether there were questioned costs associated with the finding by clicking the "Yes" or the "No" indicator.
  8. Under "Amount," if you reported "Questioned Costs", enter the amount of questioned costs. If you were unable to determine the amount of questioned costs, enter zero in the "Amount" field. If you determine an amount of questioned costs based on your sample and believe that additional undetermined amounts may exist in the population, enter the amount determined from your sample.
  9. Under "Sample Size," enter the number of items you tested related to the finding (whether there were questioned costs or not). If you enter a sample size, be sure to enter the number of "Instances" in the next box. If the finding did not result from using sampling techniques, leave the box blank.
  10. Under "Instances," enter the number of exception items found in the sample related to this finding. If the finding did not result from using sampling techniques, leave the box blank.
  11. In the "Materiality" box select either "Material" or "Not Material".
  12. Click once on the arrow under "Recipient Response" to select from three general management response types:

When all of the information concerning the finding has been entered, click on the CONTINUE button at the bottom of the page. The system will respond by asking whether you have additional findings to report and give you the option of clicking on YESor NO. If you click on YES, the system will display a new finding page. Repeat steps 4 through 11 above. If you click on NO, the system will proceed to the Review and Print Page.

REVIEW AND PRINT PAGES

The first of two "Review and Print Screens" appear for your review. Review input and correct any information incorrectly entered up to this point directly on these pages. Error messages will appear in red. The first screen contains recipient information, IPA Information, audit information, audit opinions, recipient financial information, existence of findings (with selection boxes - no instances of non-compliance and/or no reportable conditions). After confirming the information is correct, select the printer button from the web browser (File/Print on the Menu Bar) and print the first SRF Review & Print Screen to keep for your records.

Click the "Next" button to proceed to the second Review & Print screen. This screen shows the findings you have entered or a message that the SRF has been submitted without findings. If you need to modify or delete any findings, select the appropriate button below the finding box. If you select "Modify", you will be returned to the Findings screen. To modify the findings code, delete the existing code and type in the code as it appears in the Legend of Non-Compliance & Reportable Condition Codes. To make additional modifications, follow the steps listed under the Findings Page - starting with 4. Before you select to DELETE a finding, be sure that you want to delete the finding listed.

If you need to input additional findings, select the ADD A FINDING button. The system will return another empty finding screen for you to complete. Please return to the section on the Findings Page - step 4 and retrace all of your steps including the Review & Print Pages. If the information displayed in these subsequent pages is correct, resubmit it by clicking the CONTINUE button.

When you are certain that all of the findings information is correct, select the printer button from the web browser (File/Print on the Menu Bar) and print the second SRF Review & Print Screen to keep for your records.

Be sure to print the two Review & Print Pages before you select the DONE button on the bottom of the page. These printouts are for your records. You must click DONE for the OIG to receive the SRF submission and see the Acknowledgement Page confirming receipt of your SRF.

GLOSSARY

Close-out Audit
A close-out audit consists of the financial statements and compliance reports, prepared according to LSC OIG guidance, for the final period in which the auditee received direct LSC funding. It is a close-out audit if the auditee has not received direct LSC funds beyond the FY-ending date of the audit submission.

Close-out also applies if it is the final audit of a recipient as a separate legal entity and the recipient is merging into another organization.

Critical Finding
A reportable condition that meets the definition of a material weakness, or any material instance of noncompliance with any LSC law or regulation.

Deficiencies
Noncritical findings; findings or recommendations for improvement that are not material weaknesses or are not material instances of noncompliance.

Findings Code
A general classification of the type of critical finding reported, as listed in the Legend of Non-Compliance & Reportable Conditions Codes found at on the LSC OIG website.

LSC Net Assets (Fund Balance)
The net assets of an LSC recipient organization derived solely from the receipt and use of LSC funds, exclusive of property. Under the Accounting Guide for LSC Recipients (August 1997), LSC Net Assets is called the LSC Fund Balance.

LSC Support
For purposes of calculating the LSC net assets/deficit, LSC support is defined as all LSC grants except one-time grants plus income derived from those grant funds. (e.g., interest, attorney's fees, publication income - see 45 CFR 1628.2)

Material Weakness
From Statements on Auditing Standards 60 & Communication of Internal Control Structure Related Matters Noted in an Audit: "A material weakness in the internal control structure is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions."

Management Letter
A report to the Board of Directors or management of the LSC recipient organization, issued in conjunction with the audit report on the financial statements, which communicates matters noted during the audit. The matters discussed in the management letter may not qualify as reportable conditions; rather, they may include minor deficiencies or recommendations for improvement of the auditee's operations.

Questioned Costs
Under 45 CFR 1630.2, a charge or a proposed charge to a recipient's LSC funds which could be determined to be ineligible. In determining whether a charge may be ineligible, the auditor should also consider the following definition: an incurred cost that is found by an IPA to: (1) be a possible violation of a provision of a law, regulation, contract, or other agreement or document governing the use of LSC funds; (2) lack adequate supporting documentation; (3) be unnecessary or unreasonable given the intent of the expenditure.

Related Party
LSC OIG follows the FASB Statement No. 17 definition of "related party." LSC OIG considers "related party" in a broad context. Examples of relationships which we would expect the IPA to note in the audit report include: financial relationships between governing board members and the program; and resource sharing and/or financial relationships with another legal services entity other than a contractual subrecipient.

Reportable Conditions
From Statements on Auditing Standards 60 & Communication of Internal Control Structure Related Matters Noted in an Audit: reportable conditions " ...are matters coming to the auditor's attention that, in his judgment, should be communicated to the audit committee because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements."

Unsupported Costs
Costs reported as questioned because of a lack of supporting documentation.

URL: https://oig.lsc.gov/srf/instruct.htm