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The Legal Services Corporation (LSC) was created as a private, nonprofit corporation to support legal assistance for low-income individuals on civil legal matters, primarily through federal grants and is primarily funded through federal appropriations. Effective internal controls over grant awards and oversight of grantees performance are critical to LSCs mission. GAO and the LSC Inspector General have previously reported weaknesses and made recommendations. GAOs objectives for this report were to determine the extent to which LSC (1) implemented key internal controls in awarding and overseeing grantees, (2) measured its performance, (3) evaluated staffing needs, and (4) adhered to its budget execution processes.GAO analyzed key records and prior recommendations as well as interviewed LSC officials regarding LSCs internal control and performance frameworks, staffing, and contract processes.