LSC Reporting Requirements

This document lists requirements for submitting reports and other information to LSC.  All required reports and waiver requests should be submitted to LSC, 3333 K Street, NW, 3rd Floor, Washington DC 20007 at the office indicated under "Receiving Office".  Unless otherwise indicated if Due Dates fall on a weekend or holiday, required reports are due on the next business day.

Note – Receiving Offices: 

OCE is Office of Compliance and Enforcement; 
OPP is Office of Program Performance; 
OIG is Office of Inspector General; 
OLA is Office of Legal Affairs; 
OIM is Office of Information Management


(A) REQUIRED ANNUAL REPORTS

Receiving
Office		 Type of Report Due Date Authority Remarks
OCE Report on Emergency Non-Priority Cases January 31 §1620.7(b) Report format is contained in an LSC Program Letter dated December 8, 1997.
OCE Certification of Objective Integrity and Independence December 31* §1610.8(b) Report format is contained in an LSC Program Letter dated October 30, 1997.
OCE Annual Report on Review of Priorities December 31* §1620.7(c) §1620.7(c) enumerates types of information which the annual report should include.
OIG Annual Audit Report and Summary Findings Form 120 days after fiscal year-end §III-1 of the Audit Guide for Recipients and Auditors Audit Report and Summary Findings Form to be submitted to the LSC Office of Inspector General.
OIM Grant Activity Reports

March 2
and 
March 16

 Grant Assurance 12 Instructions for submitting reports on staffing, revenues, expenditures, and cases are located at https://grants.lsc.gov.

* Annual reporting requirements which must be submitted by December 31.

(B) REQUIRED SEMI-ANNUAL REPORTS

Receiving
Office		 Type of Report Due Date Authority Remarks
OCE Legislative and Rulemaking Activity Report January 31 and
July 31		 §1612.10(c) Report format is contained in a Program Letter dated December 8, 1997. Report should be submitted whether or not there is legislative or rulemaking activity to report.
OCE Case Disclosure Report

February 1 and 
August 1

 §1644.4(b) § 1644.4(a) enumerates types of information which the report should include. Report format is contained in Program Letter 98-5.

 

(C) GRANT APPLICATIONS AND RENEWALS

Receiving
Office		 Submission Due Date Authority Remarks
OPP Notice of Intent to Compete

On or around the third week of May.

 §1634.6(a) LSC annually publishes a Request for Proposals (RFP) in April.  The RFP describes the information required to be included in the Notice of Intent to Compete.  The RFP and the key competitive grant and grant renewal dates and deadlines are at https://grants.lsc.gov.
OPP Competitive Grant Applications (Application to include PAI Plan (§1614.4(a)). On or around the first week of June.
 §1634.7(a) LSC annually publishes the RFP in April.   The RFP describes information to be submitted through the grant application process.  The RFP and the key competitive grant dates and deadlines are at https://grants.lsc.gov.
OPP

Grant Renewals(Application to include PAI Plan (§1614.4(a)).

 		 On or around the first week of June.   LSC annually publishes the Grant Renewal Application (GRA) in April.  The GRA describes information to be submitted through the grant renewal process.  The RFP and the key competitive grant dates and deadlines are found at https://grants.lsc.gov.


(D) PRIOR APPROVAL REQUIREMENTS APPLYING TO CERTAIN EVENTS

(1) Subgrant Agreements
Receiving
Office		 Event Action & Due Date Authority Remarks
OCE Formation of Subgrant Agreement Submit subgrant agreement to LSC prior to effective date; generally, LSC has 45 days to review and approve. §1627.3(a)(1) A memorandum distributed in the fall of each year describes the types of information to include in a subgrant approval request.
OCE Modification of Subgrant Agreement Submit significant modifications to LSC 45 days prior to effective date; minor changes require notification only. §1627.3(b)(3) Prior approval required only for changes of more than 10% in funding or substantial changes in work program.

(2) Expenditures of LSC Funds to Acquire Property
Receiving
Office		 Event Action & Due Date Authority Remarks
OCE Expenditure of over $10,000 of LSC Funds to Purchase or Lease an Individual Item of Personal Property Submit approval request to LSC prior to expenditure; generally, LSC has 60 days to review. §1630.5(b)(2) LSC Program Letter 98-4 contains a list of types of information to submit with an approval request.  Also see Section 3(d) of the Property Acquisition and Management Manual.
OCE Expenditure of any Amount of LSC Funds to Purchase Real Property Submit approval request to LSC prior to expenditure; generally, LSC has 60 days to review. §1630.5(b)(3) LSC Program Letter 98-4 contains a list of types of information to submit with an approval request.  Also see Section 4(d) of the Property Acquisition and Management Manual.
OCE Expenditure of over $10,000 of LSC Funds to Improve Real Property Submit approval request to LSC prior to expenditure; generally, LSC has 60 days to review. §1630.5(b)(4) LSC Program Letter 98-4 contains a list of types of information to submit with an approval request.  Also see Section 4(f) of the Property Acquisition and Management Manual.

(3) Pre-Award, Post-Cessation, and Deficit Fund Balance Costs
Receiving
Office		 Event Action & Due Date Authority Remarks
OCE Expenditure of LSC Funds on Pre-Award and Post-Cessation -of- Funding Costs Submit approval request to LSC prior to charging of cost. §1630.5(b)(1) LSC Program Letter 98-4 contains a list of information to submit with an approval request.
OCE Expenditure to Liquidate LSC Fund Balance Deficit Submit approval request to LSC within 30 days of submission of the Audit Report for the fiscal year. §1628.5(b) §1628.5(d) contains a list of  information to submit with a deficit fund balance request.

 

(E) WAIVERS OF REQUIREMENTS APPLYING TO CERTAIN EVENTS

(1) Excess Fund Balance Requirement
Receiving
Office		 Event Action & Due Date Authority Remarks
OCE LSC Fund Balance Amount Exceeds 10% of LSC Support Submit fund balance waiver request to LSC within 30 days of submission of Audit Report for the same fiscal year. §1628.4(a) §1628.4(a) lists types of information to include in an excess fund balance request.

(2) PAI Expenditure Requirement
Receiving
Office		 Event Action & Due Date Authority Remarks
OCE PAI Expenditure Is Less Than 12.5% of the LSC Basic Field Grant Amount Submit waiver request no later than last day of the fiscal year for which the waiver is requested. §1614.6(e)(1) A PAI waiver may be requested for either the current year or the coming year.

(3) Board and Policy Body Requirements
Receiving
Office		 Event Action & Due Date Authority Remarks
OPP Board Composition Is Not In Compliance with §1607.3 Submit waiver request when Board structure varies from requirements of §1607.3. §1607.6 §1607.6(a) requires waivers for programs with historic non-attorney majorities; waivers in other circumstances are discretionary under §1607.6(b).
OPP Compensation of Partner or Associate of Attorney Board Member Submit waiver request prior to compensation of partner or associate. §1607.5(b)

§1607.6(b) requires approval of a waiver request prior to compensation of a partner or associate.

 

(F) REPORTS CONTINGENT ON THE OCCURRENCE OF CERTAIN EVENTS

(1) Auditor Findings and Corrective Action Plans
Receiving
Office		 Event Action & Due Date Authority Remarks
OIG Receipt of an Independent Auditor's Special Report of Non-Compliance
(5-day letter)

 Notify LSC in writing within 5 business days of independent auditor's special report of non-compliance. §I-9.C of the Audit Guide for Recipients and Auditors To be submitted to the LSC Office of Inspector General. Report format is contained in App. E to the Audit Guide.
OIG Receipt of an Audit Report Requiring Corrective Action Submit Corrective Action Plan to LSC within 30 days of submission of the audit report. §I-9.D of the Audit Guide for Recipients and Auditors To be submitted to the LSC Office of Inspector General. §315(c) of OMB Circular A-133 specifies information a corrective action plan should include.

(2) Thefts, Losses, and Monetary Judgments

Receiving
Office		 Event Action & Due Date Authority Remarks
OIG Misappropriation, Embezzlement, or Theft or Loss of Recipient Funds or property of $200 or more. Telephone LSC within 2 working days; notify LSC OIG in writing within 10 calendar days. Grant Assurance 15

Once recipient determines that such reportable event has occurred, recipient is required to contact OIG prior to conducting its own investigation.

 
OCE Monetary Judgment, Sanction, or Penalty (Rule 11 Sanction, Malpractice, EEO or ADA Judgment, IRS Penalty, or Voluntary Settlement of any such action or matter) Submit written notification to OCE within 20 days of receipt. Grant Assurance 16  
OCE Receipt of Notice of Attorney Fee Claim under §1006(f) of the LSC Act Submit written notification to OCE  within 30 days of receipt. Grant Assurance 16 Applies only to a court finding of harassment or malicious abuse of the legal process.

(3) Changes to Program Office Structure, Bylaws, Key Staff, or Auditor
Receiving
Office		 Event Action & Due Dates Authority Remarks
OIM Closure or Relocation of Main or Branch Office Submit written notification to LSC within 30 days. Grant Assurance 14 Notice should specify office location and date of change.
OIM Adoption or Change of Articles of Incorporation or Bylaws Submit written notification to LSC within 30 days. Grant Assurance 14   
and
 §1607.4(c)		 Submission of revised document required, but LSC approval not required prior to adoption.
OIM Changes in Chief Executive Officer, or Board Chairperson Submit written notification to LSC within 30 days. Grant Assurance 14  
OIG Change in Fiscal Year End Submit written notification to LSC prior to effective date of change. §2-4.3 of the Accounting Guide for LSC Recipients Written notification to be submitted to LSC Office of Inspector General.
OIG Change in  Auditor Submit written notification to LSC within 30 days. Grant Assurance 5 Appendix G to the LSC Audit Guide contains a format for notifying LSC of audit firm changes.
         

(4) Cessation of Funding, Mergers, and Closeout Plans
Receiving
Office		 Event Action & Due Date Authority Remarks
OPP Voluntary Decision to Cease to be an LSC Recipient Submit written notification to LSC 60 days prior to effective date. Grant Assurance 19 Applies only to cessation decisions during the grant term.
OPP Notice of Cessation of LSC Funding Submit Closeout Plan to LSC within 15 days of cessation notice. Grant Assurance 19 Grant Assurance 19 lists types of information to include in a Closeout Plan.
OPP Merger or Consolidation or other Change in Legal Identity Submit written notification to LSC 60 days prior to effective date. Grant Assurance 19 Grant Assurance 19 requires notice and submission of Successor in Interest Agreement.

(5) Other Recipient Policies and Procedures
Receiving
Office		 Event Action & Due Date Authority Remarks
OLA Suspension or Termination of an Employee for a Violation of LSC Act Consult with LSC prior to suspension or termination. §1618.4(c) Applicable only to violations of the LSC Act; other disciplinary actions are not covered.
OCE Acquisition of New Office Space Submit certification of accessibility prior to entering into a lease or purchase contract. §1624.5(c) Certification of accessibility for new leases and purchases of office space only; does not apply to the renewal of an existing lease.
OLA Adoption or Change of Procedure for Public Access to Program Information Submit to LSC for review and approval any newly adopted procedure or changes in procedure. §1619.2