The LSC Financial Guide is designed to assist recipients and subrecipients with fiscal responsibilities in the stewardship of grant funds provided by LSC. Both LSC management and the Office of Inspector General (OIG) will refer to this Guide as part of oversight.   

The effective date of this Guide is January 1, 2023. It supersedes all previous editions of the Accounting Guide for LSC Recipients and sets forth financial management guidelines and standards for recipients of LSC funds. These guidelines are intended for recipients to provide meaningful financial information for communication to LSC and other readers of a recipient's financial statements. This Guide also serves as a guidance document for how to apply various laws, regulations, and directives governing financial management and administration of LSC grants. 

The previous LSC Accounting Guide for LSC Recipients (2010) can be found here.

Grantees with questions regarding the implementation of the new LSC Financial Guide can submit a question to financialguide@lsc.gov.