Data Collection Form for Single Audits

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

Form SF-SAC Instructions_FR

Data Collection Form for Single Audits

OMB: 0348-0057

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XX-XX-2016

Instructions for Form SF-SAC,
Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher
Education and Nonprofit Organizations
For Fiscal Periods Beginning

on or after December 26, 2014
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 100 hours for large auditees (i.e., auditees most likely to
administer a large number of Federal awards) and 20 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.
The Office of Management and Budget (OMB) Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance) 2 CFR
200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the
Federal Audit Clearinghouse. The reporting package is defined
in 2 CFR 200.512(c). Indian Tribes and Tribal Organizations (as
defined in the Indian Self-Determination, Education and
Assistance Act (ISDEAA), 25 U.S.C 450b(l)) which opt not to
authorize the FAC to make the reporting package publicly
available) must submit the reporting package to pass-through
entities as described in 2 CFR 200.512(b)(2); Submissions to a
pass-through entity should not include the Form SF-SAC.

CFDA extension to identify one or more award lines which form
the program. This will allow the Internet Data Entry System
(IDES) to automatically calculate the Federal Program Total and
Cluster Total (Part II, Item 1(g) and 1(h)). For more information
on Federal program determination when a CFDA extension is
unknown, see 2 CFR 200.42(b).

Auditees should not submit a reporting package or Form SF-SAC
if their Uniform Guidance audit report is included in another
auditee’s report.

Additional Award Identification
Part II, Item 1(c) is a field that can be used to collect other data
used to identify the award which is not a CFDA number (e.g.,
program year, contract number).

Example: The first Federal program with an unknown three
digit extension would be U01 for all Federal award lines
associated with that program, the second would be U02, and
so on. If the Federal program is part of the Research and
Development (R&D) cluster and the CFDA Three Digit
Extension is unknown, enter “RD” in the CFDA Three Digit
Extension field.

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 Audit
Clearinghouse.

Cluster Name
Part II, Item 1(f) will be used to identify whether the award is part
of a cluster of programs, and if so, the type of cluster. The types
of clusters are Research & Development, Student Financial Aid,
other clusters identified in the Compliance Supplement, and
clusters identified by a state for Federal awards that the state
provides to its subrecipients. For other clusters, this item will
collect the cluster name provided in the latest OMB Compliance
Supplement. For state clusters, the auditee will enter an X
followed by a two digit number in the cluster name column to
identify the specific award lines in the cluster of programs as
designated by the state to its subrecipients.

This Form SF-SAC version, dated XX-XX-2016 should be
used for audits covering fiscal periods beginning on or after
December 26, 2014, the period for which Subpart F of the
Uniform Guidance is first effective. For all audits that are
performed under OMB Circular A-133 use the appropriate
year form for Circular A-133 audits. This Form is only
available for submission on the Federal Audit Clearinghouse
(FAC) Web site https://harvester.census.gov/facweb/.

Federal Program Total and Cluster Total
Part II, Item 1(g) and 1(h) is the total Federal awards expended
for each individual Federal program and cluster of programs as
required by 2 CFR 200.510(b)(3). The total Federal awards
expended for each Federal program will be auto-populated by
summing the individual award lines which have the same CFDA
number. For clusters, the cluster total will also be auto-populated
by summing the individual award lines which have the same
cluster name. These fields are added so that the data collection
form includes all data required in the SEFA.

Audit threshold for Federal expenditures is $750,000 or more
per year. The Uniform Guidance requires non-Federal entities
that expend $750,000 or more a year in Federal awards to have
an audit conducted in accordance with the Uniform Guidance.
The SF-SAC is not to be used by for-profit entities, foreign
public entities, or foreign organizations. These entities
should contact the Federal awarding agency for audit report
submission instructions.

End of the Audit Period Loan Balance
Part II, Item 1(j) will be used to collect the loan or loan guarantee
(loan) balances outstanding at the end of the audit period for loan
programs as identified in Part II, Item 1(i), as required by 2 CFR
200.510(b)(5).

WHAT’S NEW
CFDA Three Digit Extension
Part II, Item 1(b) will be used to only collect three digit CFDA
extensions listed in the Catalog of Federal Domestic Assistance
(CFDA). If a valid three digit CFDA extension is unknown, the
auditee will enter a “U” followed by a two digit number in the

Name of Pass-through Entity

Part II, Item 1(l) will be used to collect the name of the passthrough entity for Federal awards identified as not being direct in
Part II, Item 1(k). This name of the pass-through entity is required
by 2 CFR 200.510(b)(2).

https://harvester.census.gov/facides/. Submission instructions
are available on the IDES Web site.
Revisions
The instructions for submitting revisions are available on the
IDES Web site.

Identifying Number Assigned by the Pass-through Entity
Part II, Item 1(m) will be used to collect the identifying number
assigned by the pass-through entity, if assigned, for Federal
awards identified as not being direct in Part II, Item 1(k). This
identifying number is required by 2 CFR 200.510(b)(2).

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 reports, or nine
months after the end of the audit period. If the due date falls on a
Saturday, Sunday, or Federal holiday, the reporting package is
due the next business day (2 CFR 200.512(a)). The Uniform
Guidance does not permit Federal agencies or pass-through
entities to extend the due date.

Federal Award Passed Through to Subrecipients
Part II, Item 1(n) will be used to indicate if funds were passed
through to any subrecipients for the Federal program. Part II,
Item 1(o) will be used to identify the amount passed through to
subrecipients as required by 2 CFR 200.510(b)(4).
Type of Auditor’s Opinion on the Financial Statements
Part III, Item 2(a), Financial Statement Information was revised to
collect information when the financial statements are prepared in
accordance with a special purpose framework.

WHO TO CONTACT WITH QUESTIONS
For technical audit questions, please contact the auditee’s
Federal cognizant or oversight agency for audit. Contact
information for each Federal agency is provided in Appendix III of
the Compliance Supplement as Federal Agency Single Audit
Contacts.

Summary Schedule of Prior Audit Findings Related to Direct
Funding
Part III, Item 3(d) is a revision to only collect data on prior audit
findings shown in the Summary Schedule of Prior Audit Findings
as data on current year audit findings is collected in Information
from the Schedule of Findings and Questioned Costs (or Part III,
Item 4, Federal Award Audit Findings).

For questions related to a specific Federal program, please
contact the Federal agency from which the award originated.
Contact information for each program listed in the Compliance
Supplement is provided in Appendix III of the Supplement as
Federal Agency Program Contacts.

Repeat Audit Findings and Prior Year Audit Finding
Reference Numbers
Part III, Item 4(m) and 4(n) will be used to identify whether the
audit finding was a repeat of an audit finding in the immediately
prior audit, and if so, any applicable prior year audit finding
reference numbers (2 CFR 200.516(b)(8) and (c)).

For questions concerning the Form SF-SAC submission process
or the form (e.g., how to report information on the form, reason
for rejection of a form or reporting package, and how to amend or
retract a previously accepted submission), contact the FAC at
800-253-0696 or [email protected]. Frequently Asked
Questions can be found on the IDES Web site.

Type of Compliance Requirements
Using letters from Part 3 of the Compliance Supplement (A-N,
excluding D and K) plus P (for “Other”) the auditor must list all
type(s) of Compliance Requirements that apply to audit findings.
The Type of Compliance Requirement is the requirement the
auditor was testing which generated the audit finding. For
example if the auditor is testing eligibility and finds noncompliance that by implication indicates an unallowed activity or
an unallowable cost, the Type of Compliance Requirement
reported should be “E” for eligibility since this is the compliance
requirement that was being tested.

DESCRIPTION OF FORM
PART I: GENERAL INFORMATION
This section is completed by both the auditee and auditor.
Item 1 - Fiscal Period End Date
Enter the last day of the fiscal period covered by the audit.
Item 2 - Type of Uniform Guidance Audit
Click the appropriate box. 2 CFR 200.501 of the Uniform
Guidance requires non-Federal entities that expend $750,000 or
more in a year in Federal awards to have a single audit
conducted except when they elect to have a program-specific
audit conducted in accordance with 2 CFR 200.507.

Auditee Certification Statement
Part IV, Item 1 was revised to add specific certifications required
by the Uniform Guidance, including that the reporting package
does not include protected personally identifiable information and
to authorize the FAC to make the reporting package publicly
available on a Web site (2 CFR 200.512(b)).
Auditor Statement
Part IV, Item 2 was revised to update the references to the
revised form.

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.

SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE

Item 4 - Auditee Identification Numbers

Auditees are required to submit through the FAC Web site. The
only approved Form SF-SAC format is created using the Internet
Data Entry System (IDES) option on the FAC web site. The FAC
IDES Web site is located at:

(a) Auditee 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. Social Security Numbers must not be used.

(b) Are Multiple EINs Covered in this Report? - Mark the
appropriate “Yes” or “No” box to indicate if the auditee (or
components of an auditee covered by the audit) was assigned
more than one EIN by the IRS. (e.g., a statewide audit covers
many departments, each of which may have its own EIN.)

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 Yes was
marked for multiple EINs list the additional EIN numbers for all
entities covered by the audit on the Auditee EIN Continuation
Sheet in Part I, 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 Part I, Item 4c.

Item 5 - Auditee Information
(a)

Note: Instructions for uploading additional EINs are included in
the on-line instructions available on the FAC IDES Web site.

Enter the auditee name associated with the primary EIN.
This name should match exactly to the name assigned to
the primary EIN by the IRS.
Note: Department of Housing and Urban Development
project numbers are optional, and may be included with
the auditee name.

(d) Auditee 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 SFSAC are requested, but not required to report the DUNS number
on Part I, Item 4(d) of the Form SF-SAC. For more information
go to http://fedgov.dnb.com/webform.

(b-e) Enter auditee contact information.
Item 6 - Primary Auditor Information
(a-f)

(e) Are multiple DUNS numbers covered in this report? Mark the appropriate “Yes” or “No” box to indicate if a component
entity (e.g., State agency, sub-entity) expending Federal awards
is covered in the audit report.
(f) List the multiple DUNS numbers covered in this report - If
“Yes” is marked for multiple DUNS list the additional DUNS
numbers on the Auditee DUNS Continuation Sheet in Part I, Item
4(f). Report a DUNS number in this appendix 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 name, Employer Identification Number (EIN),
and contact information of the primary auditor that
conducted the audit in accordance with the Uniform
Guidance. Auditors must not use any Social Security
Numbers as their EIN. To apply for an EIN, follow the
guidance of the Internal Revenue Service, located at
http://www.irs.gov/. 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 on Page 1. The other
auditors may enter their contact information in Item 8, the
Secondary Auditors’ Contact Information Sheet.

Item 7 - Was a secondary auditor used?
Check “Yes” or “No” to indicate whether or not multiple
auditors contributed to the audit. If “Yes”, enter the name,
Employer Identification Number (EIN), and contact
information of the secondary auditor organization(s) used
to conduct the audit work on the Secondary Auditors’
Contact Information Sheet.

Note: Instructions for uploading additional DUNS are included
in the on-line instructions available on the FAC IDES Web site.

Note: Only the primary auditor will sign the auditor
statement.

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).

PART II: FEDERAL AWARDS
This section is completed by the auditee.
Item 1 – Federal Award 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 in the reporting package. List individual
programs in each row.

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.”

The information to complete item 1 is obtained from the Schedule
of Expenditures of Federal Awards in the reporting package.
Note that Item 1 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 3: Financial Administration: A State University
system audit covers the Federal award expenditures of
every campus in the system. Each University or campus in

CFDA Number- Federal Awarding Agency Prefix and
Extension

Most Federal programs are listed in the Catalog of Federal
Domestic Assistance (CFDA). A CFDA number consists of a twodigit 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: https://www.cfda.gov. If the
Federal program does not have a CFDA number, follow the
specific instructions below.

the reporting package for each Federal award. The SEFA must
include the total Federal awards expended as determined in
accordance with 2 CFR 200.502. Round to the nearest whole
dollar.
(f) Cluster Name - Enter the type of cluster of programs. Select
“N/A” for no cluster, “Research and Development” for Research &
Development, “Student Financial Aid” for Student Financial Aid,
the cluster name for other clusters identified in the Compliance
Supplement, or “State Cluster” for clusters identified by a state
for Federal awards that the state provides to its subrecipients.

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

(g) Federal Program Total - The system will auto-generate the
total Federal awards expended for each individual Federal
program as required by 2 CFR 200.510(b)(3) by summing the
amount expended for all line items with the same CFDA Prefix
and Extension.

(b) CFDA Three Digit Extension - The period is automatically
assumed and should not be entered on the form.
Programs with a CFDA Number

(h) Cluster Total -The system will auto-generate the total
Federal awards expended for each cluster of programs as
required by 2 CFR 200.510(b)(3) by summing the amount
expended for all line items with the same Cluster Name.

If the Federal program is listed in the CFDA, enter the last
three digits of the CFDA number in the CFDA Three Digit
Extension field.

(i) Loan/Loan Guarantee - Mark either “Y” for Yes or “N” for No
if the program is a Federal loan or a Federal loan guarantee.

Programs with No CFDA Number or the CFDA Number is
Unknown

(j) If yes, the End of the Audit Period Outstanding Loan
Balance - Enter the loan or loan guarantee (loan) balances
outstanding at the end of the audit period for loan programs as
identified in Part II, Item 1(i), as required by 2 CFR 200.510(b)(5).
The outstanding loan balance outstanding at the end of the audit
period is the amount disclosed in the footnotes to the SEFA as
required by 200.510 (b)(5).

If the three digit CFDA extension is unknown, the auditee will
enter a “U” followed by a two digit number in the CFDA
extension to identify one or more Federal award lines which
form the program. This will allow the Internet Data Entry
System (IDES) to automatically calculate the Federal
Program Total and Cluster Total (Part II, Item 1(g) and 1(h)).
For more information on Federal program determination
when a CFDA extension is unknown, see 2 CFR 200.42(b).

(k) Direct Award - Mark either “Y” for Yes or “N” for No to
indicate if the award was received directly from a Federal
awarding agency. When an award consists of both direct and
indirect (i.e., received as 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 pass-through
entity/subrecipient relationship).

Example: The first Federal program with an unknown
three digit extension would be U01 for all award lines
associated with that program, the second would be U02,
and so on.
Note: The two digit number can start over for each
Federal Agency or continue throughout the remainder of
the data collection form.
Programs that are part of the R&D Cluster and the CFDA
Number is Unknown

(l) If no, list Name of Pass-through Entity - Enter the name of
the pass-through entity for award lines identified as not being
direct in Part II, Item 1(k). This name of the pass-through entity is
required by 2 CFR 200.510(b)(2).If a program has multiple passthrough entities, the data collection form will accept multiple
names for each pass-through entity.

If the Federal program is part of the Research and
Development (R&D) cluster and the CFDA Number is
unknown, enter “RD” in the CFDA Three Digit Extension
field.
(c) Additional Award Identification - Part II, Item 1(c) is a
required field if Item 1(b) is unknown. If Item 1(b) has a valid
CFDA Extension, then Item 1(c) is optional. Enter other data
used to identify the award which is not a CFDA number (e.g.,
program year, contract number).

(m) If no, List Identifying Number Assigned by the Passthrough Entity, if assigned - Enter the identifying number
assigned by the pass-through entity, if assigned, for award lines
identified as not being direct in Part II, Item 1(k). This number is
required by 2 CFR 200.510(b)(2). If a program has multiple passthrough award numbers, the data collection form will accept
multiple identifying numbers assigned by the multiple passthrough entities. If there is not an identifying number assigned by
the pass-through entity, enter “N/A” in this field.

(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 Federal
awarding agency or pass-through entity should be entered. If a
valid CFDA Three Digit Extension is entered into Part II, Item
1(b), the system will auto-generate the Name of the Federal
Program with the name listed in the CFDA for the CFDA Number.

(n) Federal Award Passed Through to Subrecipients - Mark
either “Y” for Yes or “N” for No to indicate if funds were passed
through to any subricipients for the Federal program.
(o) If yes, Provide Total Amount Passed Through –Enter the
amount passed through to subrecipients as required by 2 CFR

(e) Amount Expended - Enter the amount of expenditures
included in the Schedule of Expenditures of Federal Awards in

200.510(b)(4). This amount is also included in the amount
entered in Part II, Item 1(e). This amount should be the same for
all Federal awards that are part of the same Federal program.

If the financial statements were not prepared in accordance with
GAAP but were prepared in accordance with a special purpose
framework, mark “Financial statements were not prepared in
accordance with GAAP but were prepared in accordance with a
special purpose framework.” (Reference AU-C Section 800,
“Special Considerations – Audits of Financial Statements
Prepared in Accordance With Special Purpose Framework,” for
additional information.)

PART III: INFORMATION FROM THE SCHEDULE OF
FINDINGS AND QUESTIONED COSTS
This section is completed by the auditor.
All information for this section should be obtained from the
opinions on the financial statements and reports in accordance
with the Generally Accepted Government Auditing Standards
(GAGAS) related to the financial statement audit.

Complete Items (ii), (iii), and (iv) only if the statements were
prepared in accordance with a special purpose framework.
(ii) What was the special purpose framework? - Mark the
applicable special purpose framework that was used as the basis
of accounting using the definitions in AU-C Section 800.

Item 1 - Major Program Information and Audit Findings
The information to complete columns (a), (b), and (c) is obtained
from the Schedule of Findings and Questioned Costs prepared
by the auditor.

(iii) Was the special purpose framework used a basis
accounting required by state law or tribal law? - Mark either
“Yes” or “No” as applicable. Mark “No” if the special-purpose
framework was permitted by state law but not required. The
response to this question will affect whether an entity can qualify
as a low-risk auditee in the two subsequent audit periods (see 2
CFR 200.520(b).

(a) Major program - Mark either “Y” for Yes or “N” for No to
indicate if the Federal program is a major program, as defined in
2 CFR 200.518.
(b) If yes, type of audit report on Major Program - If Part III,
Item 1(a) is marked “Y” for Yes, enter one letter (U, Q, A, or D)
corresponding to the type of audit report on the major program.
Enter either “U” for Unmodified opinion, “Q” for Qualified opinion,
“A” for Adverse opinion, or “D” for Disclaimer of opinion. For
clusters of programs, the type of audit report must apply to the
cluster 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.

(iv) What was the auditor’s opinion on the special purpose
framework? - Select any combination of “Unmodified opinion” or
any combination of “Qualified opinion”, “Adverse opinion”, or
“Disclaimer of opinion”, as applicable.
(b) Is a “going concern” emphasis-of-matter paragraph
included in the auditor’s report? - Mark either “Yes” or “No” to
indicate the existence of a “going concern” emphasis-of-matter
paragraph in the auditor’s report.

Note: If two or more lines are listed for the same CFDA
number, all award lines should have the same major program
determination and type of audit report on major program. If the
program is not a major program, leave the “Type of Audit
Report” blank.

(c) Is a significant deficiency disclosed? - Mark either “Yes” or
“No” to indicate the disclosure of a “significant deficiency.”
(d) Is a material weakness disclosed? - Mark either “Yes” or
“No” to indicate the disclosure of a “material weakness”.

(c) Number of Audit Findings - Indicate the number of audit
findings on the Federal program. If there are no findings the
auditor should put “0” (zero).

(e) Is a material noncompliance disclosed? - Mark either “Yes”
or “No” to indicate the disclosure of a “material noncompliance.”

Item 2 - Financial Statements
Item 3 - Federal Programs
(a) Financial Statement Information (a) Does the auditor’s report include a statement that the
auditee’s financial statements include departments,
agencies, or other organizational units expending $750,000
or more in Federal awards that have separate Uniform
Guidance audits which are not included in this audit (AICPA
Audit Guide.) - According to AICPA Audit Guide “Government
Auditing Standards and Single Audits audit guide,” 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 3(a), 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
$750,000, or more in Federal awards during the fiscal period.

(i) What were the results of the auditor's determination of
whether the financial statements of the auditee were
prepared in accordance with generally accepted accounting
principles (GAAP)? - If the financial statements were prepared
in accordance with generally accepted accounting principles
(GAAP), select any combination of “Unmodified opinion”,
“Qualified opinion”, “Adverse opinion”, or “Disclaimer of Opinion”,
as applicable.
Audits of state and local governments prepared in accordance
with GAAP often result in the auditor providing multiple opinions
on various opinion units within the financial statements. In
situations where there are unmodified opinions on some opinion
units and modified 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 unmodified opinion on the remaining opinion units, then mark
“Qualified Opinion” and “Disclaimer of Opinion.” “Unmodified
Opinion” is marked only when an unmodified opinion applies on
the financial statements as a whole or when unmodified opinions
are provided on all opinion units.

(b) 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 described
in 2 CFR 200.518(b)(1), or 2 CFR 200.518(b)(3) when a
recalculation of the Type A threshold is required for large loan or
loan guarantees. The dollar threshold must be $750,000 or
higher. Round to the nearest whole dollar.

Compliance Requirement is the requirement the auditor was
testing which generated the audit finding. For example if the
auditor is testing eligibility and finds non-compliance that by
implication indicates an unallowed activity or an unallowable cost,
the Type of Compliance Requirement reported should be “E” for
eligibility since this is the compliance requirement that was being
tested.

(c) 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 2 CFR 200.520 at the beginning of the audit
period.
(d) Indicate which Federal agency(ies) have 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 Summary Schedule of Prior Audit Findings
reports the status of any audit findings relating to direct Federal
awards expended.

(g) and (h) Compliance Audit Findings -. Mark whether the
auditor identified the audit finding in the Report on Compliance
for Each Major Federal Program as the basis for a Modified
Opinion or Other Matters or neither. Mark “Y” for Yes for “N” for
No for each audit finding in each column.

Notes: (1) Some CFDA prefixes are used by more than one
Federal Agency. Enter the same CFDA prefix used on the
Federal award application. (2) Three separate agencies use
the CFDA numbers beginning with “45.” If one of those
agencies has prior audit findings related to direct awards in the
Summary Schedule of Prior Audit Findings, mark the box next
to an agency using either an “03,” “05,” or “06” prefix from
Appendix I-A. (3) See the Historical index on the CFDA web
site (https://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.

(i) and (j) Internal Control Audit Findings - Mark whether the
auditor identified the audit finding in the Report on Internal
Control over Compliance as a Material Weakness or Significant
Deficiency or Neither. Mark “Y” for Yes or “N” for No for each
audit finding in each column.
(k) Other Audit Findings - Other Audit Findings can be marked
“Y” for Yes if there are no Compliance Audit Findings or Internal
Control Audit Findings. If the auditor marked “N” in all four
columns (g), (h), (i), and (j), (indicating there are no compliance
audit findings or internal control audit findings) mark “Y” for Yes
to indicate Other Audit Findings.

Item 4 - Federal Award Audit Findings
The information on Part III, Item 4 directly corresponds to the
number of findings indicated in column (c) in Part III, Item 1. For
each finding noted on Part III, Item 1(c) the details will be entered
on Part III, Item 4. If Part III, item 1(c) “Number of Audit Findings”
is 0 (zero), no information will appear for that Federal Award in
Part III, Item 4.

If the auditor marked “Y” in any columns (g), (h), (i), or (j),
indicating compliance audit findings or internal control audit
findings, mark “N” for No.
The chart below shows the nine different possible combinations
of findings for columns (g) through (k).

Row Number from Part II, Item 1 – This number allows you to
trace back to CFDA line on the SEFA.

(g)

(a) Federal Awarding Agency Prefix - The first two digits of the
CFDA number as shown in Part II, Item 1(a) will be autogenerated when the “Number of Audit Findings” in Part III, Item
1(c) is greater than zero.

(h)

(i)

(j)

(k)

Compliance Internal Control
Audit Findings Audit Findings

Other Audit Findings

Significant Deficiency

Material Weakness

(c) Additional Award Identification - The Additional Award
Identification as shown in Part II, Item 1(c) will be auto-generated
when the “Number of Audit Findings” in Part II, Item 1(c) is
greater than zero.

Other Matters

Modified Opinion

(b) CFDA Three Digit Extension - The CFDA extension as
shown in Part II, Item 1(b) will be auto-generated when the
“Number of Audit Findings” in Part III, Item 1(c) is greater than
zero.

(Y/N ) (Y/N ) (Y/N ) (Y/N ) (Y/N )

1
2
3
4
5
6
7
8
9

(d) Name of Federal Program - The name of the Federal
program as shown in Part II, Item 1(d) will be auto-generated
when the “Number of Audit Findings” in Part III, Item 1(c) is
greater than zero.
(e) Audit Finding Reference Numbers - The required format for
the audit finding reference numbers is the four digit audit year
(Part I, Item 1), a hyphen and a three digit number (e.g., 2016001, 2016-002…2016-999). Audit finding reference numbers on
the Form SF-SAC should match those reported in the Schedule
of Findings and Questioned Costs and applicable auditor’s
reports.

Y
Y
Y
N
N
N
N
N
N

N
N
N
Y
Y
Y
N
N
N

N
Y
N
N
Y
N
Y
N
N

N
N
Y
N
N
Y
N
Y
N

N
N
N
N
N
N
N
N
Y

(l) Questioned Costs - For each audit finding, the auditor will
report if there were any Questioned Costs related to that audit
finding. If questioned costs exist but the amount cannot be
determined, the auditor must mark “Y” for “Yes.”

(f) Type of Compliance Requirements - Using letters from Part
3 of the Compliance Supplement (A-N, excluding D and K) plus P
(for “Other”) the auditor must list all type(s) of Compliance
Requirements that apply to audit findings. The Type of

(m) Repeat Audit Finding from Prior Year - Mark either “Y” for
Yes or “N” for No to identify whether the audit finding was a
repeat of an audit finding in the immediate prior audit.

Complete the Indian Tribe or Tribal Organization Auditee
Certification Statement only if the checkbox “Qualified as an
Indian Tribe or Tribal Organization” is checked from the
Submission Criteria Check Page in the Internet Data Entry
System (IDES).

(n) If yes, provide Prior Year Audit Finding Reference
Numbers - If column (m) is marked “Y”, enter all applicable audit
finding reference numbers from the immediate prior audit (2 CFR
200.516(b)(8) and (c)).

Item 1 - Auditee Certification Statement
A senior representative of the auditee (e.g., state controller,
director of finance, chief executive officer, chief financial officer)
electronically “signs” the certification statement below as required
by 2 CFR 200.512(b).
This is to certify that, to the best of my knowledge and belief
the following is true and correct, the auditee has:

PART IV: CERTIFICATIONS
Item 1 - Auditee Certification Statement
A senior representative of the auditee (e.g., state controller,
director of finance, chief executive officer, chief financial officer)
electronically “signs” the certification statement below as required
by 2 CFR 200.512(b).
This is to certify that, to the best of my knowledge and belief
the following is true and correct, the auditee has:

qualified as an Indian Tribe or Tribal Organization (as
defined in the Indian Self-Determination, Education and
Assistance Act (ISDEAA), 25 U.S.C 450b(l)) and opts
not to authorize the Federal Audit Clearinghouse to
make the reporting package publicly available (tribes
selecting this option must submit the reporting package
to pass-through entities as described in 2 CFR
200.512(b)(2));

ensured that the reporting package does not include
protected personally identifiable information (Protected
PII) (2 CFR 200.79 and 2 CFR 200.82), or if it does, the
Federal Audit Clearinghouse is authorized to publicly
post all information contained in this Form SF-SAC and
the audit report;

ensured that the Form SF-SAC and reporting package
does not include protected personally identifiable
information (Protected PII) (2 CFR 200.79 and 2 CFR
200.82), or if it does, the Federal Audit Clearinghouse is
authorized to publicly post all information contained in
the Form SF-SAC;

ensured that the Form SF-SAC and reporting package
does not include business identifiable information (BII)
as defined below*, or if it does, the Federal Audit
Clearinghouse is authorized to publicly post all
information contained in this Form SF-SAC and the
audit report
complied with the requirements of 2 CFR Part 200
Subpart F specific to the auditee;

prepared the data in this form in accordance with 2 CFR
Part 200 and the accompanying instructions to this form;

complied with the requirements of 2 CFR Part 200
Subpart F specific to the auditee;

included all information required to be reported in this
form in its entirety and such information is accurate and
complete;

prepared the data in this form in accordance with 2 CFR
Part 200 and the accompanying instructions to this form;
included all information required to be reported in this
form in its entirety and such information is accurate and
complete;

engaged an auditor to perform an audit in accordance
with 2 CFR Part 200. for the period described in Part I,
Items 1 and 3;

engaged an auditor to perform an audit in accordance
with 2 CFR Part 200.500 for the period described in Part
I, Items 1 and 3;

ensured the auditor has completed such audit and
issued the signed audit report required by 200.515
which states that the audit has conducted in accordance
with the audit requirements of the Uniform Guidance;
and

authorized the FAC to make the reporting package
publicly available on a Web site
*BII consists of information defined in the Freedom of Information
Act (FOIA) as “trade secrets and commercial or financial
information obtained from a person [that is] privileged or
confidential.” (5 U.S.C.552(b)(4)). This information is exempt
from automatic release under the (b)(4) FOIA exemption.
“Commercial” is not confined to records that reveal “basic
commercial operations” but includes any records or information in
which the submitter has a commercial interest, and can include
information submitted by a nonprofit entity. Additional examples
of BII will be included on the FAC’s Frequently Asked Questions
and on the certification page within the IDES.

authorized the FAC to make the Form SF-SAC publicly
available on a Web site
*BII consists of information defined in the Freedom of Information
Act (FOIA) as “trade secrets and commercial or financial
information obtained from a person [that is] privileged or
confidential.” (5 U.S.C.552(b)(4)). This information is exempt
from automatic release under the (b)(4) FOIA exemption.
“Commercial” is not confined to records that reveal “basic
commercial operations” but includes any records or information in
which the submitter has a commercial interest, and can include

information submitted by a nonprofit entity. Additional examples
of BII will be included on the FAC’s Frequently Asked Questions
and on the certification page within the IDES

Item 2 - Auditor Statement
The auditor must electronically “sign” the following statement on
the form:
The data elements and information included in this form
are limited to those prescribed by the Uniform Guidance.
The information in Part II of this form is the responsibility
of the auditee and is based on information included in the
reporting package required by the Uniform Guidance. The
information included in Part III of this form, except for Part
III Item 2(a)(iii), Item 3(d), and Items 4(a) – (d) (when there
are audit findings), was transferred by the auditor from the
auditor's report(s) for the period described in Part I, Items
1 and 3, and is not a substitute for such reports. The
auditor has not performed any auditing procedures since
the date of the auditor's report(s) or any additional auditing
procedures in connection with the completion of this form.
A copy of the reporting package required by the Uniform
Guidance, which includes the complete auditor’s report(s),
is available in its entirety from the auditee at the address
provided in Part I of this form and on the FAC web site.

APPENDIX I-A
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Alphabetic Order)
01*

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

09*

Legal Services Corporation

Compliance Board

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

National Foundation on the Arts and the

Department of Defense

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

United States Institute of Peace

Department of Transportation

04*

Inter-American Foundation

Department of the Treasury

Department of the Interior

Department of Veterans Affairs

Humanities

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

APPENDIX I-B
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Numeric Order)
01*