LSC Financial Guide

Learn more about the LSC Financial Guide for recipients and subrecipients

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

View the LSC Financial Guide

LSC Financial Guide Training Webinar

Please watch this recording of the LSC Financial Guide Training Webinar to get an overview of LSC's Financial Guide.

LSC Financial Guide - Supplemental Resources
Disallowed Costs

Please view the Disallowed Costs Training Video for more clarification on the area of Disallowed Costs in the LSC Financial Guide. 

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