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pdfSF-SAC(I)
U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration
(8-6-2008)
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
2008, 2009 OR 2010
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.
Secondary Auditor information may be entered.
The primary auditor may chose to enter contact
information for secondary audit organizations used to
conduct the audit work.
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.
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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.
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 8-6-2008 should be
used for audits covering fiscal periods ending in
2008, 2009 and 2010. 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 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 2002 or
2003.
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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: Change of terminology. The term
“reportable condition” has been changed to “significant
deficiency” on Part II, Items 3 & 4, and Part III, Items 4 & 5
per the Federal Register Notice of June 26, 2007.
Electronic submission of the reporting package is
required. Auditees may only submit the reporting package
and SF-SAC electronically. Only one copy of the reporting
package is required. The FAC will distribute the required
reporting packages to the Federal agencies per §__.320(d)
of the Circular, if the audit requires distribution to a Federal
funding agency.
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. 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/).
audit report. If “Yes” 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
“No” 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 6 and 7,
and 8) and signs and dates the certification statement
provided in Item 5(g). The auditor completes Item 6 and if
applicable, Items 7 and 8, and electronically signs the
statement provided in Item 6(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
(f)
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.
Enter the last day of the fiscal period covered by the audit.
The 2008 Form applies to all audits covering fiscal periods
ending in the 2008, 2009 or 2010 calendar years.
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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.
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.
Note: Instructions for uploading additional DUNS
are included in the on-line instructions available
on the FAC Web site.
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)
“Yes,” 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.
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) “No.”
(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.)
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(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.
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).
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.
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)
When submitting the form, enter a valid email
address.
(g)
A senior representative of the auditee (e.g., Chief
Executive Officer, Controller, Director of Finance, Chief
Financial Officer) electronically signs the statement
that the information on the form is accurate and
complete as required by §__.320 of the Circular.
Electronic certification instructions are available on
the FAC Web site.
(e) Are multiple DUNS numbers covered in this
report? Mark (X) the appropriate “Yes” or “No” box to
indicate if a component entity (e.g., State agency,
subentity) expending Federal awards is covered in the
SF-SAC(I) (8-6-2008)
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, for the auditor contact.
(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? (Optional)
Note: Only the primary auditor will electronically sign
the certification statement. Electronic certification
instructions are available on the FAC web site.
Item 8 – Secondary Auditor Information (Optional)
(a-e) If Part I, Item 7 is marked “Yes,” enter the name and
contact information of the secondary auditor
organization(s) used to conduct the audit work.
(f)
Enter a valid email address, for the auditor contact.
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.
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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,” or any combination of 2, 3,
and/or 4 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 “Yes” or “No” to
indicate the existence of a “going concern” explanatory
paragraph in the audit report.
Item 3 – Is a significant deficiency disclosed? Mark
either “Yes” or “No” to indicate the disclosure of a
“significant deficiency.”
SF-SAC(I) (8-6-2008)
Item 5 – Is a material noncompliance disclosed?
Mark either “Yes” or “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.
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If multiple auditors are engaged to conduct a Single Audit,
and the primary auditor chooses to include contact
information for the secondary auditors, mark (X) “Yes.”
Otherwise, mark “No.”
Item 4 – Is any significant deficiency reported as a
material weakness? If Item 3 is marked “No,” skip
Item 4. If Item 3 is marked “Yes,” mark Item 4 either
“Yes” or “No” 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 “Yes” or “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 “Yes” or “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 “No,” skip Item 5. If Item 4 is marked “Yes,” mark
Item 5 either “Yes” or “No” 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 “Yes” or “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 “Yes” or “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 “Yes”, 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,
Page 3
Example: The U. S. Department of Education
program 84.033 would be entered as
the Summary Schedule of Prior Audit Findings
reports the status of any audit findings relating to
direct Federal awards expended.
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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.
4
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).
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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:
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.
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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.”
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.
Example: A U. S. Agency for International
Development program with no CFDA number or
contract number would be entered as:
9. FEDERAL AWARDS . . .
CFDA Number
Note: Auditors may upload this page via an electronic
spreadsheet. Instructions for this option are included in
the on-line instructions available on the FAC Web site.
Federal
Agency
1
Prefix
CFDA Number – Federal Agency Prefix and Extension
PR
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.
Column (b) CFDA Extension – The period is automatically assumed and should not be entered on the form.
9
Extension
8
2
UNKNOWN
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.
Column (c) – Research and Development – Mark either
“Yes” or “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 “Yes” or “No”. 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
Agency Extension 2 development
Prefix 1
Programs with a CFDA Number
If the Federal program is listed in the CFDA, enter the
number from the Catalog.
(a)
(b)
(c)
1
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. All awards in a major program cluster should
be listed separately.
SF-SAC(I) (8-6-2008)
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, the
auditee must 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.
3
17 . 259
2
1
17 . 259
Page 4
2
Name of Federal
Program
(c)
x Yes
No
Yes
x No
WIA Youth Activities
WIA Youth Activities
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.
Column (d) –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.
9. – Continued
10. AUDIT FINDINGS
Major Programs
Column (e) – 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.
9. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR
CFDA Number
Federal
Agency Extension 2
1
Prefix
(a)
(b)
47 . 076
Direct
Awards
(c)(d)(e)
(f)
1
Yes
2
x No
x Yes
1
47 . 076
Major Program
1
2
1
2
1
2
Audit Finding
reference
number(s) 5
(b)
x Yes
No
Q
AFG
2008-2
U
O
N/A
B
2008-3
x Yes
No
Yes
x No
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Column (f) – Direct Award – Indicate if the award was
received directly from a Federal awarding agency by
marking (X) in the appropriate box to indicate either
“Yes” or “No”. 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).
(f)
Type(s) of
Major If yes, type
compliance
program
of audit
4
report 3 requirement(s)
(g)
(h)
(a)
2
No
PR
Column (g) – 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 “Yes” or “No”. All awards in a major program
cluster should be listed separately. Type of Audit Report
and findings should be marked similarly for all awards
included in a major program cluster.
Column (h) – If yes, type of audit report – If Part III,
Item 9(g) “Major program” is marked “Yes”, enter
oneletter (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.
Note: If two lines are listed for the same CFDA
number because part of the award is direct and part
indirect, there are multiple direct awards or there are
multiple indirect awards, the auditor should repeat the
major program information on each line. If the
program line is not identified as a major program,
leave the “Type of Audit Report” box blank.
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).
Form Submission: Follow the on-line instructions available on the Federal Audit Clearinghouse Web site.
SF-SAC(I) (8-6-2008)
Page 5
APPENDIX I-A
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Alphabetic Order)
African Development Foundation
61*
International Trade Commission
98
U. S. Agency for International Development
90
Japan & U.S. Friendship Commission
10
Department of Agriculture
16
Department of Justice
23
Appalachian Regional Commission
17
Department of Labor
88
Architectural & Transportation Barriers
Compliance Board
09*
Legal Services Corporation
42
Library of Congress
13
Central Intelligence Agency
99*
Miscellaneous
11
Department of Commerce
43
National Aeronautics & Space Administration
29
Commission on Civil Rights
89
National Archives & Records Administration
78
Commodity Futures Trading Commission
92
National Council on Disability
87
Consumer Product Safety Commission
44
National Credit Union Administration
94
Corporation for National and Community Service
05*
National Endowment for the Arts
12
Department of Defense
06*
National Endowment for the Humanities
90
Delta Regional Authority
68
National Gallery of Art
90
Denali Commission
46
National Labor Relations Board
84
Department of Education
47
National Science Foundation
90
Election Assistance Commission
77
Nuclear Regulatory Commission
81
Department of Energy
07*
Office of National Drug Control Policy
66
Environmental Protection Agency
27
Office of Personnel Management
30
Equal Employment Opportunity Commission
70
Overseas Private Investment Corporation
32
Federal Communications Commission
08*
Peace Corps
33
Federal Maritime Commission
86
Pension Benefit Guaranty Corporation
34
Federal Mediation and Conciliation Service
57
Railroad Retirement Board
18
Federal Reserve System
85
Scholarship Foundations
36
Federal Trade Commission
58
Securities and Exchange Commission
39
General Services Administration
59
Small Business Administration
40
Government Printing Office
60
Smithsonian Institution
93
Department of Health and Human Services
96
Social Security Administration
97
Department of Homeland Security
19
Department of State
14
Department of Housing and Urban Development
62
Tennessee Valley Authority
03*
Institute of Museum and Library Services
20
Department of Transportation
91
United States Institute of Peace
21
Department of the Treasury
04*
Inter-American Foundation
64
Department of Veterans Affairs
15
Department of the Interior
PR
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) (8-6-2008)
Page 6
APPENDIX I-B
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Numeric Order)
African Development Foundation
47
National Science Foundation
03*
Institute of Museum and Library Services
57
Railroad Retirement Board
04*
Inter-American Foundation
58
Securities and Exchange Commission
05*
National Endowment for the Arts
59
Small Business Administration
06*
National Endowment for the Humanities
60
Smithsonian Institution
07*
Office of National Drug Control Policy
61*
International Trade Commission
08*
Peace Corps
62
Tennessee Valley Authority
09*
Legal Services Corporation
64
Department of Veterans Affairs
10
Department of Agriculture
66
Environmental Protection Agency
11
Department of Commerce
68
National Gallery of Art
12
Department of Defense
70
Overseas Private Investment Corporation
13
Central Intelligence Agency
77
Nuclear Regulatory Commission
14
Department of Housing and Urban Development
78
Commodity Futures Trading Commission
15
Department of the Interior
81
Department of Energy
16
Department of Justice
84
Department of Education
17
Department of Labor
85
Scholarship Foundations
18
Federal Reserve System
86
Pension Benefit Guaranty Corporation
19
Department of State
87
Consumer Product Safety Commission
20
Department of Transportation
88
21
Department of the Treasury
Architectural & Transportation Barriers
Compliance Board
23
Appalachian Regional Commission
89
National Archives & Records Administration
27
Office of Personnel Management
90
Delta Regional Authority
29
Commission on Civil Rights
90
Denali Commission
30
Equal Employment Opportunity Commission
90
Election Assistance Commission
32
Federal Communications Commission
90
Japan & U.S. Friendship Commission
33
Federal Maritime Commission
91
United States Institute of Peace
34
Federal Mediation and Conciliation Service
92
National Council on Disability
36
Federal Trade Commission
93
Department of Health and Human Services
39
General Services Administration
94
Corporation for National and Community Service
40
Government Printing Office
96
Social Security Administration
42
Library of Congress
97
Department of Homeland Security
43
National Aeronautics & Space Administration
98
U. S. Agency for International Development
National Credit Union Administration
99*
Miscellaneous
44
46
National Labor Relations Board
PR
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) (8-6-2008)
Page 7
| File Type | application/pdf |
| File Modified | 2008-08-07 |
| File Created | 2008-08-07 |