Data Collection Form for Single Audits

Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations

2010 SF-SAC Revision Instructions

Data Collection Form for Single Audits

OMB: 0348-0057

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 0348-0057 can be found here:

Document [pdf]

Download: pdf | pdf

SF-SAC(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(1-26-2010)

Instructions for Form SF-SAC,

U.S. CENSUS BUREAU

Reporting on Audits of States, Local Governments and Non-Profit Organizations
For Fiscal Periods Ending in

2010, 2011 OR 2012
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information
unless it displays a valid OMB control number. The valid OMB control number for this information collection is OMB No.
0348-0057. The time required to complete this data collection form is estimated to average 59 hours for large auditees
(i.e., auditees most likely to administer a large number of Federal awards) and 17 hours for all other auditees. These
amounts reflect estimates of reporting burden on both auditees and auditors relating to the Form SF-SAC, including the
time to review instructions, obtain the needed data, and complete and review the information.

Auditees should not submit a reporting package or Form
SF-SAC if their A-133 audit report is included in another
auditee’s report. Example: If the audit of a state university’s
Federal awards is included in the statewide single audit report
and Form SF-SAC, the university should not submit a reporting
package or Form SF-SAC to the Federal clearinghouse.
This Form SF-SAC version, dated XX-XXXX should be
used for audits covering fiscal periods ending in 2010,
2011 and 2012. This Form is only available for submission
on the Federal Audit Clearinghouse (FAC) Web site
(http://harvester.census.gov/fac/). Submissions covering fiscal
periods with end dates prior to January 1, 2008 must use one
of the earlier versions of Form SF-SAC available on the
Federal Audit Clearinghouse (FAC) Web site
(http://harvester.census.gov/fac/). The form dated 8-6-2008
must be used for audits covering 2008 and 2009. The form
dated 5-2004 must be used for audits covering fiscal periods
ending in 2004, 2005, 2006 or 2007. The form dated 3-20-2001
must be used for audits covering fiscal periods ending in 2001,
2002 or 2003.

Audit threshold for Federal expenditures is $500,000 or
more per year. Beginning with 2004 audit year submissions,
the Office of Management and Budget (OMB) Circular A-133
(Circular), “Audits of States, Local Governments, and Non-Profit
Organizations,” requires non-Federal entities that expend
$500,000 or more in a year in Federal awards to have an audit
conducted in accordance with the Circular. For prior audit years,
1997-2003, the audit threshold for Federal expenditures is
$300,000 or more per year.

The SF-SAC is not to be used by commercial (for profit) or
non-United States auditees. Commercial (for profit) and
foreign organizations should see the Federal awarding agency
contact for audit report submission instructions.
WHAT’S NEW:

SUBMISSION TO THE FEDERAL AUDIT
CLEARINGHOUSE – Auditees are required to use the
on-line Internet submission option available on the
FAC Web site. The only approved Form SF-SAC format is a
form created using the on-line Internet Data Entry System
option on the FAC web site. The FAC Web site is located at:
http://harvester.census.gov/fac/. Click the appropriate link for
Form SF-SAC options.

EV
O I
N E
LY W

Circular A-133 §__. 320(b) requires auditees to submit a
completed Form SF-SAC, along with one complete
reporting package in accordance with the June 26, 2007
Federal Register notice, to the Federal clearinghouse
designated by OMB (currently the U. S. Census Bureau).
The reporting package is defined in §__. 320(c) of the Circular.
Auditees are also required to send a copy of the reporting
package (or written notification of no findings) (§__. 320(e)) to
any pass-through entity from which they receive Federal funds.
Submissions to a pass-through entity should not include the
Form SF-SAC.

Reporting of American Recovery and Reinvestment Act
of 2009 (ARRA) expenditures. Expenditures occurring in
fiscal years ending in 2010, 2011 and 2012 must be identified as
Recovery or Non-Recovery Act funds. A new column has been
added to Page 3 Item 9 that will identify these expenditures. If a
CFDA program involves the expenditure(s) of both Recovery
Act and non-Recovery Act funding, each must be listed on a
separate line.

ELECTRONIC FORM INSTRUCTIONS – Beginning with
audits with Fiscal periods ending in 2008, all Form SF-SAC and
Audit submissions must be made on the Internet. Both the
auditor’s and auditee’s email addresses must be used to
create a Form SF-SAC, attach the Single Audit and to create
the electronic certifications and signatures. Further instructions
are available on-line. Begin the Form SF-SAC at
http://harvester.census.gov/fac/collect/ddeindex.html.

Spreadsheet files for reporting the multiple Employer
Identification Numbers (EINs), multiple Data Universal
Numbering System (DUNS) numbers, Federal awards and
audit finding data can be uploaded into the on-line Internet
Data Entry System.
Prior to completing Form SF-SAC on-line, review the
step-by-step instructions available on the FAC Web site.
Auditees must enter their Form SF-SAC data using the Internet
Data Entry System. After the form passes all edits, an
electronic image file containing the reporting package must be
attached. Submit and sign the Form with electronic signatures.
Submission of anything other than a completed form and
reporting package will not be accepted.

Revision – Submit audit revisions using the same report used
to create the initial form on-line. After logging into the original
report, follow the revision instructions on the main menu.
Form Due Date: The audit shall be completed and the data
collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of
the auditor’s report(s), or nine months after the end of the
audit period, unless a longer period is agreed to in advance by
the Federal cognizant or oversight agency for audit.

WHO TO CONTACT WITH QUESTIONS
For questions related to specific Federal awards, please
contact the Federal agency from which the award originated.
For technical audit questions, please contact the auditee’s
Federal cognizant or oversight agency. Appendix III of the
“OMB Circular A-133 Compliance Supplement” contains
Federal agency contact information for A-133 audits. Appendix
III of the Compliance Supplement is accessible via the Internet
at www.whitehouse.gov/OMB/grants. For questions concerning
the submission process or the form, contact the FAC
(1.800.253.0696). Information can also be found on the FAC
Web site (http://harvester.census.gov/fac/).

If “Y” is marked, enter the DUNS numbers of the
component entities in Part I, Item 4(f). Part I, Item 4(f)
must contain an entry other than the one entered in 4(d).
If “N” is marked in 4(e), leave Part I, Item 4(f) blank.

DESCRIPTION OF FORM
PART I – GENERAL INFORMATION
The auditee completes this section (except Items 4 and 7) and
signs and dates the certification statement provided in Item
6(g). The auditor completes Item 7 and signs and dates the
statement provided in Item 7(g).

Auditees who process Federal awards for component
entities expending Federal awards should mark Item 5(e)
“Yes” and list the DUNS numbers of the component
entities in Part 5(f) on the continuation sheet on Page 4 of
the Form.

Item 1 – Fiscal Period Ending Date For This Submission
Enter the last day of the fiscal period covered by the audit.
The 2010 form applies to all audits covering fiscal periods
ending in the 2010, 2011 or 2012 calendar years. The 2008
Form applies to all audits covering fiscal periods ending in the
2008 or 2009 calendar years.

(f)

EV
O I
N E
LY W

Item 2 – Type of Circular A-133 Audit – Mark (X) the
appropriate box. ’__.200 of the Circular requires non-Federal
entities that expend $500,000 or more in a year in Federal
awards to have a single audit conducted in accordance with
’__.500, except when they elect to have a program-specific audit
conducted in accordance with ’__.235.

List the multiple DUNS numbers covered in this
report – If Part I, Item 4(e) is marked “Yes,” list the
additional DUNS numbers on Item 4(f) of the continuation
sheet on page 4 of the Form SF-SAC. Report a DUNS
number in Item 4(f) if it identifies a component entity
(e.g., State Agency, sub-entity) of the auditee with Federal
awards expended during the fiscal period included in the
audit. Do not include separate DUNS numbers for any
component entity that did not expend or otherwise
administer Federal awards. The order of the DUNS
listings is not important.
Note: Instructions for uploading additional DUNS are
included in the on-line instructions available on the
FAC Web site.

Item 3 – Audit Period Covered – Mark the appropriate box.
Annual audits cover 12 months and biennial audits cover 24
months. If the audit period covered is neither annual nor
biennial, mark “Other” and provide the number of months
(excluding 12 and 24) covered in the space provided.

Example 1: Component Unit reporting: The Smith
County Sheriff’s Office applied for and expended its own
Federal grants using its own DUNS number. However, the
Smith County government Finance Office required the
Sheriff’s Office grants to be reported as a component of
Smith County’s Single Audit. Smith County should enter
the Smith County DUNS number as the principal DUNS
number in Item 4(d), mark Item 4(e) “Y,” and enter the
Smith County Sheriff’s Office DUNS number in Item 4(f).

Item 4 – Auditee Identification Numbers

(a) Primary Employer Identification Number (EIN) –
Enter the Auditee’s Employer Identification Number (EIN),
the nine-digit taxpayer identification number assigned by
the Internal Revenue Service (IRS). If the auditee was
assigned multiple EINs, enter the primary EIN. Also, using
the spaces provided, enter the primary EIN on the top of
each page of the form.

Example 2: Non-component Unit reporting: The
Jones County Sheriff’s Office applied for and expended
Federal grants using its own DUNS number. The Jones
County Sheriff’s Office prepared and submitted an
independent Single audit. The Jones County Sheriff’s
Office should enter its DUNS number as the principal
DUNS number in Item 4(d), and mark Item 4(e) “N.”

(b) Are Multiple EINs Covered in this Report? Mark (X) the
appropriate box to indicate if the auditee (or components of
an auditee covered by the audit) was assigned more than
one EIN by the IRS. (Example: A Statewide audit covers
many departments, each of which may have its own EIN.)

Example 3: Financial Administration: A State
University system audit covers the Federal award
expenditures of every campus in the system. Each
University or campus in the system applied for and
expended its own direct Federal grants using its own
DUNS number. The State Board of Education served only
as a conduit for the disbursement of Federal awards to
each University and campus. The audit of the State
University system should list the payee’s (State Board of
Education) DUNS number as the primary DUNS number
in Item 4(d), mark Item 4(e) “Yes,” and list the DUNS
numbers for each campus listed in the original grant
applications in Item 4(f).

(c) List the multiple EINs covered in this report – If Part I,
Item 4(b) is marked “Yes” list the additional EIN numbers
for all entities covered by the audit in Item 4(c). An EIN
should be considered covered in this report if this report is
intended to satisfy the entity’s or component’s (e.g., State
Agency, sub-entity) single audit requirement. Do not
include separate EINs for any component that did not
receive, expend, or otherwise administer Federal awards.
Do not include the primary EIN in Item 4(c) of the
continuation list.
Note: Instructions for uploading additional EINs are
included in the on-line instructions available on the FAC
Web site.

(d) Data Universal Numbering System (DUNS) Number –
The Data Universal Numbering System (DUNS) number is
a unique nine-digit identification sequence assigned by
Dun & Bradstreet (D&B) (available from the D&B DUNS
registration hotline at 866-705-5711). A DUNS number is
required when applying for a Federal grant on Grants.gov
or any other application method. All auditees who submit
a Form SF-SAC are requested, but not required to report
the DUNS number on Part I, Item 4d, 4e, and 4f of the
Form SF-SAC. For more information go to
http://fedgov.dnb.com/webform.

Item 5 – Auditee Information

(a-e) Enter auditee contact information. Department of
Housing and Urban Development project numbers are
optional, and may be included with the auditee name.
(f)

Enter a valid email address.

(g)

A senior representative of the auditee (e.g., Chief
Executive Officer, Controller, Director of Finance, Chief
Financial Officer) signs the statement that the
information on the form is accurate and complete as
required by §__.320 of the Circular. Provide the printed
name and title of the signatory and the date of
signature.

(e) Are multiple DUNS numbers covered in this report?
Mark (X) the appropriate “Y” for yes or “N” for No box to
indicate if a component entity (e.g., State agency,
sub-entity) expending Federal awards is covered in the
audit report.
SF-SAC(I) (1-26-2010)

Note: Forms missing either a legible auditee
signature, date of signature, printed name or printed
title will be rejected.
Page 2

Item 6 – Primary Auditor Information
The primary auditor completes this item.
(a-e) Enter the name and contact information of the primary
auditor that conducted the audit in accordance with the
Circular. The auditor name may represent a sole
practitioner, certified public accounting firm, State
auditor, etc. Where multiple audit organizations are used
to conduct the audit work, only the lead or coordinating
auditor shall provide its information in Item 6(a-f). The
other auditors may enter their contact information in
Part I, Items 8a-f.
(f)

Enter a valid email address.

(g)

The auditor listed in Part I, Item 6(a) is the same auditor
that signs the auditor statement.

Item 7 – Add Optional Secondary Auditor Information?

Note: Only the primary auditor will sign the certification
statement.
Item 8 – Secondary Auditor Information (Optional)

(a-e) If Part I, Item 7 is marked “Y,” enter the name and contact information of the secondary auditor organization(s)
used to conduct the audit work.
(f)

Enter a valid email address.

Note: Instructions for uploading secondary auditor
contact information is included in the on-line
instructions available on the FAC Web site.
PART II – FINANCIAL STATEMENTS

The auditor completes this section of the form. All information
for this section should be obtained from the opinion on the
financial statements and reports in accordance with the
Government Auditing Standards (GAS) related to the financial
statement audit.

Item 1 – Type of Audit Report. If the audit report for the
financial statements as a whole is unqualified, mark box 1
“Unqualified opinion.” If the audit report for the financial
statements is other than unqualified, mark box(es) 2 “Qualified
opinion,” 3 “Adverse opinion,” and/or 4 “Disclaimer of
opinion,” as applicable.
Audits of state and local governments often result in the
auditor providing multiple opinions on various opinion units
within the financial statements. In situations where there are
unqualified opinions on some opinion units and modified
opinions or disclaimers of opinions on others, multiple boxes
should be checked in response to this question. For example,
if the financial statements for an auditee include a qualified
opinion for one opinion unit, a disclaimer of opinion for a
second opinion unit, and unqualified opinion on the remaining
opinion units, then mark boxes 2 and 4, but not 1 and 3. Box 1
is only marked for an unqualified opinion on the financial
statements as a whole or when unqualified opinions are
provided on all opinion units.
Item 2 – Is a “going concern” explanatory paragraph
included in the audit? Mark either “Y” for yes or “N” for no
to indicate the existence of a “going concern” explanatory
paragraph in the audit report.
Item 3 – Is a significant deficiency disclosed? Mark either
“Y” for yes or “N” for no to indicate the disclosure of a
“significant deficiency.”

SF-SAC(I) (1-26-2010)

Item 5 – Is a material noncompliance disclosed? Mark
either “Y” for yes or “N” for no to indicate the disclosure of a
“material noncompliance.”
PART III – FEDERAL PROGRAMS
The auditor completes this section of the form.
Item 1 – Does the auditor’s report include a statement
that the auditee’s financial statements include
departments, agencies, or other organizational units
expending $500,000 or more in Federal awards that
have separate A-133 audits which are not included in
this audit (AICPA Audit Guide, Chapter 12)?
According to AICPA Audit Guide “Government Auditing
Standards and Circular A-133 Audits”, if the audit of Federal
awards did not encompass the entirety of the auditee’s
operations expending Federal awards, the operations that are
not included should be identified in a separate paragraph
following the first paragraph of the report on major programs.
In Part III, Item 1, mark either “Yes” or “No” to indicate the
presence of such a paragraph for any departments, agencies,
or other organizational units not included in the audit, which
expended $500,000, or more in Federal awards during the fiscal
period.

EV
O I
N E
LY W

If secondary audit organizations were used to conduct the
audit work, and the primary auditor chooses to include contact
information for the secondary auditors, mark (x) “Y” for yes.
Otherwise, mark “N” for no.

Item 4 – Is any significant deficiency reported as a
material weakness? If Item 3 is marked “N,” skip
Item 4. If Item 3 is marked “Y,” mark Item 4 either “Y” or “N”
to indicate if any significant deficiencies are material weaknesses (Circular §__.505 (d)(1)).

Item 2 – What is the dollar threshold to distinguish Type
A and Type B programs? Enter the dollar threshold used to
distinguish between Type A and Type B programs as defined
in ’__.520(b) of the Circular. The dollar threshold must be
$300,000 or higher. Round to the nearest dollar.
Item 3 – Did the auditee qualify as a low-risk auditee?
Mark either “Y” for yes or “N” for no to indicate if the auditee
qualifies as a low-risk auditee under ’__.530 of the Circular.
Item 4 – Is a significant deficiency disclosed for any
major program? Mark either “Y” for yes or “N” for no to
indicate if the Schedule of Findings and Questioned Costs
include any significant deficiencies in internal control for major
programs (Circular ’__.510 (a)(1)).
Item 5 – Is any significant deficiency reported for any
major program as a material weakness? If Item 4 is marked
“N,” skip Item 5. If Item 4 is marked “Y,” mark Item 5 either
“Y” or “N” to indicate if any significant deficiencies included in
the Schedule of Findings and Questioned Costs are material
weaknesses (Circular ’__.510 (a)(1)).
Item 6 – Are any known questioned costs reported? Mark
either “Y” for yes or “N” for no to indicate if the Schedule of
Findings and Questioned Costs discloses any known
questioned costs (Circular ’__.510 (a) (3) or (4)).
Item 7 – Were Prior Audit Findings related to direct
funding shown in the Summary Schedule of Prior Audit
Findings? Mark either “Y” for yes or “N” for no to indicate if
the Summary Schedule of Prior Audit Findings reports the
status of any audit findings relating to direct Federal awards
expended. If “Y”, identify the Federal agency (ies) with prior
direct findings in Part III, Item 8.

Item 8 – Indicate which Federal agency (ies) have
current year audit findings related to direct funding or
prior audit findings shown in the Summary Schedule of
Prior Audit Findings related to direct funding. Mark (X)
the Federal agency (ies) only if the Schedule of Findings and
Questioned Costs discloses audit findings relating to direct
Federal awards expended, OR, the Summary Schedule of Prior
Audit Findings reports the status of any audit findings relating
to direct Federal awards expended.

Page 3

Example: The U. S. Department of Education program
84.033 would be entered as

Notes: (1) Some CFDA prefixes are used by more than one
Federal Agency. Enter the same CFDA prefix used on the
Federal award application. If the auditor identified audit
finding(s) for a direct award, identify the specific Federal
agency from which the award originated. (2) Three separate
agencies use the CFDA numbers beginning with “45.” If one
of those agencies has current year findings related to direct
funding or prior audit findings related to direct awards in the
Summary Schedule of Prior Audit Findings related to direct
funding, mark the box next to an agency using either an
“03,” “05,” or “06” prefix from Appendix I. (3) See the
Historical index on the CFDA website (http://www.cfda.gov/)
for information regarding the reporting of awards granted by
the Federal Emergency Management Agency, now part of
the Department of Homeland Security.

033

Programs with No CFDA Number, but Award
Has a Contract or Grant Number
If the Federal program is not listed in the CFDA or has
no CFDA number, enter the Federal Agency’s two-digit
prefix as listed in Appendix 1. If the Federal Agency is
not listed in Appendix 1, enter “99” for ”Miscellaneous.”
In the extension box, enter the contract or grant number
from the Federal Agency (up to fifty digits, letters or
characters).

Only one copy of the reporting package is required to
be submitted to the Clearinghouse. The auditee must
submit only one reporting package (as defined in ’__.320(c))
to the FAC. The Clearinghouse will copy and distribute the
required audit reporting packages to Federal agencies per
’__.320(d) of the Circular.

EV
O I
N E
LY W

Example: A U. S. Department of Health and Human
Services program with no CFDA number but with a
contract number of “CT-654321-B” would be entered as:
9

Item 9 – Federal Awards Expended During Fiscal Year –
List each program for which Federal awards were expended in
the same order as shown in the Schedule of Expenditures of
Federal Awards. List individual programs in each row.

If the program does not have a CFDA number, a contract
number, or grant number, enter the Federal agency’s
two-digit prefix (as listed in Appendix 1) in the first two
spaces. In the extension box, enter “UNKNOWN.”
Example: A U. S. Agency for International
Development program with no CFDA number or
contract number would be entered as:

The information to complete columns (a), (b), (c), (d), (e) and (f)
is obtained from the Schedule of Expenditures of Federal
Awards. The information to complete columns (g) and (h) is
obtained from the Schedule of Findings and Questioned Costs
prepared by the auditor. Note that Item 9 includes the required
information for each Federal program presented in the Schedule
of Expenditures of Federal Awards (and notes thereto), regardless of whether audit findings are reported. If additional lines
are needed, photocopy page 3 and attach the additional page(s)
to the form, and enter the total expenditures for all pages in the
“Total Federal Awards Expended” block on the last page.

9. FEDERAL AWARDS . . .
CFDA Number
Federal
Agency
1
Prefix

Note: Auditors may upload this page via an electronic
spreadsheet when using the on-line data entry option.
Instructions for this option are included in the on-line
instructions available on the FAC Web site.

UNKNOWN

Column (c) – Research and Development – Mark either “Y”
for yes or “N” for no to indicate if the Federal program is a
Research and Development (R&D) program as defined in
§__.105 of the Circular by marking (X) in the appropriate box
to indicate either “Y” or “N”. When a CFDA program consists
of part R&D and part non-R&D, list the R&D expenditure detail
on one line and the non-R&D expenditure detail on a second
line.
9. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR
CFDA Number
Research
and
Federal
2 developAgency Extension
1
ment
Prefix
(a)

Column (b) CFDA Extension – The period is automatically
assumed and should not be entered on the form.

(b)

17 . 259

Programs with a CFDA Number

2
1

17 . 259

If the Federal program is listed in the CFDA, enter the
number from the Catalog.
In the first two spaces, enter the first two digits of the
CFDA number assigned to the Federal award. In the
extension box, enter the last three digits of the CFDA
number.
SF-SAC(I) (1-26-2010)

Extension

Note: CFDA prefixes may not always be the same as the
prefixes listed in Appendix I. If an award has a CFDA
number, use that number. If the program does not have
a CFDA number, use the prefix from Appendix I.

CFDA Number – Federal Agency Prefix and Extension

Column (a) Federal Agency Prefix – Enter the first two
digits of the CFDA number. The CFDA prefix identifies the
awarding Federal Agency listed in Appendix 1. If the Federal
Agency does not have a CFDA prefix, use one of the prefixes
(noted with an asterisk) assigned for reporting purposes only.

CT-654321-B

Programs with No CFDA Number, Contract Number
or Grant Number

Break out clusters, with the exception of R&D, and list each
individual program on a separate line. Report the R&D cluster at
the same level of detail as the Schedule of Expenditures of
Federal Awards.

Most common Federal awards are listed in the Catalog of
Federal Domestic Assistance (CFDA). A CFDA number consists
of a two-digit prefix, and a three-digit extension separated by
a period. If this information is unavailable, consult the Federal
awarding agency or pass-through entity to obtain this number.
The CFDA catalog is available on the Internet at:
http://www.cfda.gov. If the Federal program does not have a
CFDA number, follow the specific instructions below.

Page 4

x Y

N
Y
x N

A
R
R
A

Name of Federal
Program

(d)

(e)

Y
N
Y
N

WIA Youth Activities
WIA Youth Activities

Column (i) – If yes, type of audit report – If Part III, Item
9(g) “Major program” is marked “Y” for yes, enter one letter
(U, Q, A, or D) corresponding to the type of audit report on
the major program in the adjacent box in Column (h). Enter
either ‘U’ for Unqualified opinion, ‘Q’ for Qualified opinion, ‘A’
for Adverse opinion, or ‘D’ for Disclaimer of opinion. For
clusters, the type of audit report must apply to the program as
a whole. Therefore, all programs in a cluster should share the
same type of audit report and each line should be filled in
completely.

Column (d) – American Recovery and Reinvestment Act
of 2009 (ARRA) –Mark either “Y” for yes or “N” for no to
indicate if the Federal program was funded with Recovery Act
awards. Single Audits with fiscal year end dates of September
30, 2009 and later must identify ARRA expenditures. If a CFDA
program involves the expenditures of both Recovery and
non-Recovery Act funding, each must be listed on a separate
line.
Column (e) – Name of Federal Program – Enter the name
of the Federal program as shown in the CFDA. If the program
is not listed in the CFDA, a description of the award
recognizable by the awarding Federal agency should be
entered. The name of the pass-through entity is not required
for indirect awards.

Example:

9. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR
CFDA Number
Federal
Agency Extension 2
Prefix 1
(a)

(b)

Direct
Awards

(c)(d)(e)(f)

47 . 076
47 . 076

Major Program

(g)

2
1

x N
x Y

Column (h) – Major program – Indicate if the Federal
program is a major program, as defined in ’__.520 of the
Circular by marking (X) in the appropriate box to indicate
either “Y” or “N”.

SF-SAC(I) (1-26-2010)

Note: If two lines are listed for the same CFDA number
because part of the award is direct and part indirect, the
auditor should repeat the major program information on
each line. If the program is not a major program, leave the
“Type of Audit Report” box blank.

EV
O I
N E
LY W

Column (f) – Amount Expended – Enter the amount of
expenditures included in the Schedule of Expenditures of
Federal Awards for each Federal program. Note that amounts
shall include the value of Federal awards expended in the
form of non-cash assistance, the amount of Federal insurance
in effect during the year. To determine if loans or loan
guarantees are considered Federal Awards, refer to the annual
OMB Circular A-133 Compliance Supplement or the audit’s
Federal oversight (or cognizant) agency. Round to the nearest
dollar.
Column (g) – Direct Award – Indicate if the award was
received directly from a Federal awarding agency by marking
(X) in the appropriate box to indicate either “Y” or “N”. When
an award consists of both direct and indirect (i.e., received by
a subrecipient from a pass-through entity) funds, list the direct
expenditure detail on one line and the indirect expenditure
detail on a second line. When a single audit reporting entity
receives direct awards and transfers them to another part of
the same single audit reporting entity, these awards should
still be reported as direct (e.g., transfers within the single audit
reporting entity do not create a recipient/subrecipient
relationship).

Example: Each major program (row 1 & 2) must have a
type of audit report marked. Do not mark the type of audit
report box for non-major programs (row 3), even those
with findings.

Item 10 – Audit Findings

The rows of Item 10 directly correspond to matching rows in
Item 9. The information to complete columns (a) and (b) is
obtained from the Schedule of Findings and Questioned
Costs prepared by the auditor. If the Schedule of Findings
and Questioned Costs does not identify audit findings for a
specific row, the auditor should enter “O” for item (a) and
“N/A” for item (b). Audit findings affecting more than one
major program should be listed for all major programs
affected.
Column (a) – Type(s) of Compliance Requirement(s) –
Using the list provided on the form in footnote 4 on page 3,
enter the letter(s) that correspond to the type(s) of
compliance requirement(s) applicable to the audit findings
(i.e., noncompliance, significant deficiencies (including
material weaknesses), questioned costs, fraud, and other
items reported under ’__.510(a)) reported for each Federal
program. Do not list all types of compliance requirements
that were tested. Normally, audit findings will be covered by
the 14 types of compliance requirements described in Part 3
of the “OMB Circular A-133 Compliance Supplement.” If
there is an audit finding, but it is not covered by one of
these, enter “P” for “Other.” If there were no audit findings,
enter “O” for “None.” Enter the letters only; do not enter
commas or spaces.
Column (b) – Audit Finding Reference Number(s) – Enter
the audit finding reference number(s) for audit findings (i.e.,
noncompliance, significant deficiencies (including material
weaknesses), questioned costs, fraud, and other items
reported under ’__.510(a)) in the Schedule of Findings and
Questioned Costs. If no audit findings were reported, enter
N/A for “Not applicable” (footnote 5)

Page 5

APPENDIX I-A
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Alphabetic Order)
African Development Foundation

61*

International Trade Commission

U. S. Agency for International Development

Japan & U.S. Friendship Commission

Department of Agriculture

Department of Justice

Appalachian Regional Commission

Department of Labor

Architectural & Transportation Barriers
Compliance Board

09*

Legal Services Corporation

Library of Congress

Central Intelligence Agency

99*

Miscellaneous

Department of Commerce

National Aeronautics & Space Administration

Commission on Civil Rights

National Archives & Records Administration

Commodity Futures Trading Commission

National Council on Disability

Consumer Product Safety Commission

National Credit Union Administration

Corporation for National and Community Service

05*

National Endowment for the Arts

Department of Defense

06*

National Endowment for the Humanities

Delta Regional Authority

National Gallery of Art

Denali Commission

National Labor Relations Board

Department of Education

National Science Foundation

Election Assistance Commission

Nuclear Regulatory Commission

Department of Energy

07*

Office of National Drug Control Policy

Environmental Protection Agency

Office of Personnel Management

Equal Employment Opportunity Commission

Overseas Private Investment Corporation

Federal Communications Commission

08*

Peace Corps

Federal Maritime Commission

Pension Benefit Guaranty Corporation

Federal Mediation and Conciliation Service

Railroad Retirement Board

Federal Reserve System

Scholarship Foundations

Federal Trade Commission

Securities and Exchange Commission

General Services Administration

Small Business Administration

Government Printing Office

Smithsonian Institution

Department of Health and Human Services

Social Security Administration

Department of Homeland Security

Department of State

Department of Housing and Urban Development

Tennessee Valley Authority

03*

Institute of Museum and Library Services

Department of Transportation

United States Institute of Peace

Department of the Treasury

04*

Inter-American Foundation

Department of Veterans Affairs

Department of the Interior

EV
O I
N E
LY W

01*

* Note: These prefixes are not assigned by the Catalog of Federal Domestic Assistance,
and are only used for OMB Circular A-133 reporting purposes only.

SF-SAC(I) (1-26-2010)

Page 6

APPENDIX I-B
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Numeric Order)
African Development Foundation

National Science Foundation

03*

Institute of Museum and Library Services

Railroad Retirement Board

04*

Inter-AmericanFoundation

Securities and Exchange Commission

05*

National Endowment for the Arts

Small Business Administration

06*

National Endowment for the Humanities

Smithsonian Institution

07*

Office of National Drug Control Policy

61*

International Trade Commission

08*

PeaceCorps

Tennessee Valley Authority

09*

Legal Services Corporation

Department of Veterans Affairs

Department of Agriculture

Environmental Protection Agency

Department of Commerce

National Gallery of Art

Department of Defense

Overseas Private Investment Corporation

Central Intelligence Agency

Nuclear Regulatory Commission

Department of Housing and Urban Development

Commodity Futures Trading Commission

Department of the Interior

Department of Energy

Department of Justice

Department of Education

Department of Labor

Scholarship Foundations

Federal Reserve System

Pension Benefit Guaranty Corporation

Department of State

Consumer Product Safety Commission

Department of Transportation

Department of the Treasury

Architectural & Transportation Barriers
Compliance Board

Appalachian Regional Commission

National Archives & Records Administration

Office of Personnel Management

Delta Regional Authority

Commission on Civil Rights

Denali Commission

Equal Employment Opportunity Commission

Election Assistance Commission

Federal Communications Commission

Japan & U.S. Friendship Commission

Federal Maritime Commission

United States Institute of Peace

Federal Mediation and Conciliation Service

National Council on Disability

Federal Trade Commission

Department of Health and Human Services

General Services Administration

Corporation for National and Community Service

Government Printing Office

Social Security Administration

Library of Congress

Department of Homeland Security

National Aeronautics & Space Administration

U. S. Agency for International Development

National Credit Union Administration

99*

Miscellaneous

44
46

National Labor Relations Board

EV
O I
N E
LY W

01*

* Note: These prefixes are not assigned by the Catalog of Federal Domestic Assistance,
and are only used for OMB Circular A-133 reporting purposes only.

SF-SAC(I) (1-26-2010)

Page 7

File Type	application/pdf
File Title	untitled
File Modified	2010-03-24
File Created	2010-01-26