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pdfFORM SF-SAC xx-xx-2021
U.S. Dept. of Commerce - Economics and Statistics Administration - U.S. Census Bureau
OMB No. 0607-0518. Approval Expires xx/xx/2024
ACTING AS THE COLLECTING AGENT FOR OFFICE OF MANAGEMENT AND BUDGET
Data Collection Form for Reporting on
AUDITS OF STATES, LOCAL GOVERNMENTS, INDIAN TRIBES,
INSTITUTIONS OF HIGHER EDUCATION, AND NONPROFIT ORGANIZATIONS
for Fiscal Period Ending Dates in 2022 and Beyond
PART I: GENERAL INFORMATION
1. Fiscal Period
REPORT ID:
2. Type of Uniform Guidance Audit
a. Start Date
Single audit
(MM/DD/YYYY)
VERSION:
3. Audit Period Covered
Annual
Program-specific audit
Biennial
Other: Number of Months
b. End Date
(MM/DD/YYYY)
4. Auditee Identification Numbers
a. Auditee Employer Identification Number (EIN)
d. Auditee Data Universal Numbering System (DUNS) Number
b. Are multiple EINs covered in this report?
e. Are multiple DUNS numbers covered in this report?
Yes
No
Yes
No
c. If Part I, Item 4b is Yes, complete the attached Auditee EIN
Continuation Sheet
f. If Part I, Item 4e is Yes, complete the attached Auditee DUNS
Continuation Sheet
5. Auditee Information
6. Primary Auditor Information
a. Auditee Name
a. Audit Firm/Organization Name
b. Audit Firm/Organization EIN
b. Auditee Address
c. Audit Firm/Organization Address
Number and Street
City
c. Auditee Contact
Number and Street
State
Zip Code
City
State
Zip Code
d. Auditor Contact
Name
Name
Title
Title
d. Auditee Contact Telephone
e. Auditor Contact Telephone
e. Auditee Contact E-mail
f. Auditor Contact E-mail
g. Was a secondary auditor used?
Yes
No
h. If Part I, Item 6g is Yes, complete the attached Secondary Auditors'
Contact Information Sheet
FORM SF-SAC
Report ID:
PART II: FEDERAL AWARDS
1. Major Program
Information and Audit
Findings
1. Federal Awards Expended During Fiscal Period
Schedule of Expenditures of Federal Awards
a
b
d
e
f
g
h
i
j
k
Loan Programs
m
o
a
b
c
Major Program
Major Program (MP)
($)
Y/N
Number of Audit Findings
If Passed Through, provide
Amount Passed Through
Y/N
If MP, Type of Audit Report 8
Federal Award Passed
Through to Subrecipients
through Entity, if assigned 7
Y/N
n
Passed Through
If not Direct, list Identifying
Number Assigned by the Pass-
($)
If not Direct, list Name of Passthrough Entity
Direct Award (Direct)
Y/N
Balance 6
($)
l
Federal Award Source
If Loan, the End of the Audit
Period Outstanding Loan
Cluster Total 5
(auto-generated)
($)
Loan/Loan Guarantee (Loan)
Federal Program Total 4
(auto-generated)
($)
Cluster Name
Amount Expended
Federal Program Name
CFDA Three-Digit Extension 2
Federal Awarding Agency Prefix 1
Row Number (auto-generated)
Additional Award Identification 3
CFDA #
c
Version:
PART III: INFORMATION
FROM THE SCHEDULE
OF FINDINGS AND
QUESTIONED COSTS
1
2
Total Federal Awards Expended =
1. See Appendix I of instructions for valid Federal awarding agency two-digit prefixes.
2. Three-digit CFDA extensions listed in the Catalog of Federal Domestic Assistance (CFDA - beta.sam.gov). If the extension is unknown, see instructions.
3. Used to collect other data or information to identify the award which is not a CFDA number (e.g., program year, contract number). This item is optional if Part II, Item 1(b) has a valid CFDA extension.
4. The system will provide total Federal awards expended for each Federal program by summing the individual CFDA lines which have the same CFDA number.
5. The system will provide total Federal awards expended for each cluster of programs by summing the individual CFDA lines which have the same Cluster Name.
6. 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) (2 CFR 200.510(b)(5)). Enter "N/A" for loans made to students of an institution of higher education (IHE) where the IHE does
not make the loans (2 CFR 200.502(c)).
7. If no identifying number was assigned, enter "N/A".
8. If Major Program is marked "Y", enter only one letter (U = Unmodified opinion, Q = Qualified opinion, A = Adverse opinion, D = Disclaimer of opinion) corresponding to the type of audit report. If Major Program is marked "N", leave item blank.
FORM SF-SAC
Report ID:
Version:
PART II: FEDERAL AWARDS - Continued
2. Notes to the Schedule of Expenditures of Federal Awards (SEFA)
Note 1: Describe the significant accounting policies used in preparing the SEFA. (2 CFR 200.510(b)(6))
4,000
characters
Note 2: Did the auditee use the de minimis cost rate? (2 CFR 200.414(f))
Yes
No
Both
Please explain.
4,000
characters
Additional Notes
Note 3:
All additional notes included in the reporting package must be entered in this section and will be automatically numbered sequentially by the IDES
system as they are entered.
75 characters
4,000
characters
Report ID:
FORM SF-SAC
Version:
PART III: INFORMATION FROM THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS - Continued
2. Financial Statements
a. 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)?
Select any combination of the following five options:
Unmodified opinion
Qualified opinion
Adverse opinion
Disclaimer of opinion
Financial statements were not prepared in accordance with GAAP but were prepared in accordance with a special purpose framework
If the financial statements of the auditee were prepared in accordance with GAAP, proceed to question b.
i. What was the special purpose framework used? (Select only one)
Cash basis
Tax basis
Regulatory basis
Contractual basis
Other basis
ii. Was the special purpose framework used as a basis of accounting required by state law?
Yes
No
iii. What was the auditor's opinion on the special purpose framework? (Select any combination)
Unmodified opinion
Qualified opinion
Adverse opinion
Disclaimer of opinion
b. Is a "going concern" emphasis-of-matter paragraph included in the auditor's report?
Yes
No
c. Is a significant deficiency in internal control disclosed?
Yes
No
d. Is a material weakness in internal control disclosed?
Yes
No
e. Is a material noncompliance disclosed?
Yes
No
Yes
No
Yes
No
3. Federal Programs
a. Does the auditor’s report include a statement that the auditee’s financial statements include
departments, agencies, or other organizational units expending Federal awards which are not included
in this audit? (AICPA Audit Guide)
b. What is the dollar threshold used to distinguish Type A and Type B programs? (2 CFR 200.518(b)(1))
c. Did the auditee qualify as a low-risk auditee? (2 CFR 200.520)
d. Indicate which Federal Agency(ies) have prior audit findings shown in the Summary Schedule of Prior Audit Findings related to direct funding.
List the appropriate Federal agency prefix(es), or enter "None".
FORM SF-SAC
Report ID:
Version:
PART III: INFORMATION FROM THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS - Continued
4. Federal Award Audit Findings
Schedule of Findings and Questioned Costs
a
Row
Number
CFDA
from Part Number 1
II, Item 1
b
c
d
e
f
g
h
i
Type of Audit Finding
Additional
Award
Identification
XX.XXX
Federal Program Name
Amount
Expended
($)
Audit Finding
Reference
Number
Type(s) of
Compliance
Requirement(s) 2
Compliance Audit Findings
j
l
n
m
Repeat Audit Finding
Internal Control Audit Findings
Modified
Opinion
Other Matters
Material
Weakness
Significant
Deficiency
Y/N
Y/N
Y/N
Y/N
YYYY-###
k
3
Other Audit
Findings
Y/N
Questioned
Costs
Repeat Audit
Finding from
Prior Year
If Repeat Finding, provide
Prior Year Audit Finding
Reference Number(s)
Y/N
Y/N
YYYY-###,YYYY-###,etc.
1
1
2
2
1. A CFDA Number consists of the Federal agency two-digit prefix and CFDA three-digit extension (from Part II, Items 1(a) and 1(b)) separated by a period.
2. Enter the letter for each type of compliance requirement that applies to the audit findings (i.e., noncompliance, significant deficiency, material weakness, questioned costs, fraud, and other items reported under 2 CFR 200.516(a)) reported for each Federal
program. Only enter the type(s) of compliance requirement(s) the auditor was testing which generated the audit finding.
A. Activities allowed or unallowed
F. Equipment and real property management
K. Reserved
B. Allowable costs/cost principles
G. Matching, level of effort, earmarking
L. Reporting
C. Cash management
H. Period of performance (or availability) of Federal funds
M. Subrecipient monitoring
D. Reserved
I. Procurement and suspension and debarment
N. Special tests and provisions
E. Eligibility
J. Program income
P. Other
3. There are 9 valid combinations of "Compliance Audit Findings", "Internal Control Audit Findings", and "Other Audit Findings" for each Federal program with audit findings. (See chart in instructions after Part III, Item 4(k))
FORM SF-SAC
Report ID:
Version:
PART III: INFORMATION FROM THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS - Continued
5. Text of the Audit Findings
a. Audit Finding Reference Number
b. Audit Finding Text
YYYY-###
30,000 characters
YYYY-###
30,000 characters
FORM SF-SAC
Report ID:
Version:
PART IV: CORRECTIVE ACTION PLAN
1. Audit Finding Reference Number
2. Text of the Corrective Action Plan
YYYY-###
10,000 characters
YYYY-###
10,000 characters
FORM SF-SAC
Report ID:
Part V: CERTIFICATIONS
1. Auditee Certification Statement (Indian Tribe)
Version:
2. Auditor Statement
I certify that, to the best of my knowledge and belief, the
auditee has:
I acknowledge that:
qualified as an Indian Tribe or Tribal Organization1 and
opts not to authorize the Federal Audit Clearinghouse (FAC) to
make the reporting package publicly available2;
the data elements and information included in this Form
SF-SAC are limited to those prescribed by the Office of
Management and Budget;
ensured that the Form SF-SAC data and reporting
package do not include protected personally identifiable
the information in Part II of this Form SF-SAC is the
responsibility of the auditee and is based on information
included in the reporting package required by the Uniform
Guidance;
information (Protected PII)3, or if they do, the FAC is
authorized to publicly post all information contained in the
Form SF-SAC data, except the texts entered in Part II, Item 2,
Part III, Item 5(b) and Part IV, Item 2;
ensured that the Form SF-SAC data and reporting
package do not include business identifiable information (BII)4,
or if they do, the FAC is authorized to publicly post all
information contained in the Form SF-SAC data, except the texts
entered in Part II, Item 2, Part III, Item 5(b) and Part IV, Item 2;
complied with the requirements of 2 CFR Part 200
Subpart F specific to the auditee;
the information included in Part III of this Form SF-SAC,
except for Part 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 SF-SAC; and
a copy of the reporting package required by the Uniform
prepared the data in this Form SF-SAC in accordance with
2 CFR Part 200 Subpart F and the accompanying instructions to Guidance, which includes the complete auditor’s report(s),
may be made available by the Federal Audit Clearinghouse
this Form SF-SAC;
(FAC) on the FAC website or from the auditee at the address
included all information required to be reported in this
listed in Part I of this Form SF-SAC.
Form SF-SAC in its entirety and such information is accurate
and complete;
engaged an auditor to perform an audit in accordance
with 2 CFR Part 200 Subpart F 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 2 CFR 200.515 which states
that the audit was conducted in accordance with the audit
requirements of the Uniform Guidance; and
authorized the FAC to make the Form SF-SAC data,
except the texts entered in Part II, Item 2, Part III, Item 5(b) and
Part IV, Item 2, publicly available on a website.
Auditee Certification Date
Auditor Signature Date
(MM/DD/YYYY)
Name of certifying official
(MM/DD/YYYY)
Title of certifying official
1. As defined in the Indian Self-Determination, Education and Assistance Act (ISDEAA), 25 U.S.C 5304
2. Tribes selecting this option must submit the reporting package to pass-through entities as described in 2 CFR 200.512(b)(2)
3. 2 CFR 200.79 and 2 CFR 200.82
4. 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.
FORM SF-SAC
Report ID:
Part 1: GENERAL INFORMATION - Continued
4.c. Auditee EIN Continuation Sheet
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Version:
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FORM SF-SAC
Report ID:
Part 1: GENERAL INFORMATION - Continued
4.f. Auditee DUNS Continuation Sheet
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FORM SF-SAC
Report ID:
Version:
Part 1: GENERAL INFORMATION - Continued
6.h. Secondary Auditors' Contact Information Sheet
i
Audit Firm/
Organization Name
ii
iii
Audit Firm/
Audit Firm/
Organization Organization Address
(Number and Street)
EIN
iv
v
vi
vii
viii
ix
x
Audit Firm/
Organization City
Audit Firm/
Organization
State
Audit Firm/
Organization
Zip Code
Contact Name
Contact Title
Contact
Phone
Number
Contact E-mail
xx-xx-2021
Instructions for Form SF-SAC,
Reporting on Audits of States, Local Governments, Indian Tribes,
Institutions of Higher Education and Nonprofit Organizations
for Fiscal Period Ending Dates in
2022 and Beyond
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. 0607-0518. The time required to complete this data
collection form, Form SF-SAC, is estimated to average 100 hours for large auditees (i.e., auditees most likely to administer a large number of
Federal awards) and 21 hours for all other auditees. These amounts reflect estimates of the reporting burden on both auditees and auditors
individually, meaning that the reporting burden is 100 or 21 hours for auditees and 100 or 21 hours for auditors. The burden hours include the time
required to review instructions, obtain the needed data, and complete and review the information. Send comments regarding this burden estimate or
any other aspect of this collection of information, including suggestions for reducing this burden, to: ERD Survey Comments 0607-0518, U.S.
Census Bureau, 4600 Silver Hill Road, Room ERD-6H128, Washington, DC 20233. You may email comments to [email protected]. Be sure
to use “ERD Survey Comments 0607-0518” as the subject.
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)
Section 512 requires auditees to submit a completed Form
SF-SAC, along with one complete reporting package, to the
Federal Audit Clearinghouse (FAC). 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 5304) which
opt not to authorize the FAC to make the reporting package
publicly available must submit the reporting package to passthrough entities as described in 2 CFR 200.512(b)(2);
submissions to a pass-through entity should not include the Form
SF-SAC.
WHAT’S NEW
There are no changes to Form SF-SAC since OMB
approval dated 3/25/2019
Auditees should not submit a reporting package or Form SF-SAC
if their Uniform Guidance 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 FAC.
This Form SF-SAC version, dated xx-xx-2021, is to be used
for audits covering fiscal periods ending in 2022 and
beyond. All audits with a fiscal period ending prior to
January 1, 2022 must use the appropriate year form. This
Form SF- SAC is only available for submission on the FAC
Website: https://facweb.census.gov/.
Audit threshold for federal expenditures is $750,000 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 Form 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.
1
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 covered in the space provided. The number of months
must be entered as a two-digit number (e.g., for three months
enter ‘03’). See 2 CFR 200.504 for guidelines about the
frequency of audits.
SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE
Auditees are required to submit through the FAC website. The
only approved Form SF-SAC format is created using the Internet
Data Entry System (IDES) option on the FAC website. The FAC
IDES website is located at: https://facides.census.gov/.
Submission instructions are available on the IDES website.
Revisions
The instructions for submitting revisions are available on the
IDES website.
Item 4 - Auditee Identification Numbers
(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.
Form Due Date
The audit must be completed and the data collection form and
reporting package must be electronically submitted within the
earlier of 30 days after receipt of the auditor's report(s) 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 awarding agencies or passthrough entities to extend the due date.
(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).
(c) Auditee EIN Continuation Sheet - If “Yes” was marked for
multiple EINs, list the additional EINs for all entities covered by the
audit on the Auditee EIN Continuation Sheet. Report an EIN in this
appendix if this submission 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 4(c).
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”.
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”.
Note: Instructions for uploading additional EINs are available
on the FAC IDES website.
(d) Auditee Data Universal Numbering System (DUNS)
Number - Enter the Auditee’s Data Universal Numbering System
(DUNS) number, the unique nine-digit identification sequence
assigned by Dun & Bradstreet (D&B) (available from the D&B
DUNS registration hotline at 866-705-5711). All auditees who
submit a Form SF-SAC are requested, but not required to report
the DUNS number on Part I, Item 4(d) of the Form SF-SAC. If
there is no DUNS number, leave this item blank.
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, or how to amend or
retract a previously accepted submission), contact the FAC at
866-306-8779 or [email protected]. Frequently Asked
Questions and User Manuals can be found on the IDES website.
Note: A DUNS number is required when applying for a Federal
grant on Grants.gov or any other application method. For more
information go to http://fedgov.dnb.com/webform.
DESCRIPTION OF FORM
PART I: GENERAL INFORMATION
This section is completed by both the auditee (items 1 through 5)
and auditor (item 6).
(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.
Item 1 - Fiscal Period
Once a form has been started within the IDES, the four-digit year
of the fiscal period cannot be changed.
(f) Auditee DUNS Continuation Sheet - If “Yes” was marked for
multiple DUNS numbers, list the additional DUNS numbers on
the Auditee DUNS Continuation Sheet. 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.
(a) Start Date - Enter the first date of the fiscal period covered by
the audit.
(b) End Date - Enter the last date of the fiscal period covered by
the audit.
Item 2 - Type of Uniform Guidance Audit
Mark the appropriate box. 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 programspecific audit conducted in accordance with 2 CFR 200.507 (2
CFR 200.501).
Note: Instructions for uploading additional DUNS numbers are
available on the FAC IDES website.
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
2
PART II: FEDERAL AWARDS
This section is completed by the auditee.
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).
Items 1 and 2 include the required information for each Federal
program to be presented in the Schedule of Expenditures of
Federal Awards (SEFA), and notes thereto, regardless of
whether audit findings are reported.
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 IDES system allows all respondents to enter the Federal
awards and Notes to the SEFA prior to the end of their fiscal
period and the audit work being conducted. Once this information
is entered, users may generate a customizable SEFA and Notes
to the SEFA from the IDES to include in their reporting package.
Item 1 - Federal Awards Expended During Fiscal Period
List each program by Federal agency for which Federal awards
were expended. List individual programs in each row.
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: If the SEFA has already been created, list the programs
in the same order as shown in the SEFA in the reporting
package.
While not required, the auditee may choose to provide
information requested by Federal awarding agencies and passthrough entities to make the schedule easier to use. For example,
when a Federal program has multiple Federal award years, the
amount of Federal awards expended for each Federal award
year may be listed separately, as stated in 2 CFR 200.510(b). As
a best practice, loan and non-loan components within the same
program should be listed separately. If an indirect award has
multiple pass-through entities, these should each be entered on
separate award lines with the specific amount expended from
that pass-through entity. If multiple lines are entered for a Federal
program, then the amount passed through to subrecipients must
only be the amount relevant to that specific line on the data
collection form.
Item 5 - Auditee Information
(a) Enter the auditee name associated with the primary EIN.
When possible, this name must match 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.
Item 6 - Primary Auditor Information
Where multiple audit organizations are used to conduct the audit
work, only the lead or coordinating auditor shall provide its
information in Part I, Items 6(a)-(f). The other auditors may enter
their contact information in Item 6(h), the Secondary Auditors’
Contact Information Sheet.
CFDA Number
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 at: https://beta.sam.gov. If the Federal
program does not have a CFDA number, follow the specific
instructions below.
(a-b) Enter the name and EIN 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 IRS, located at
http://www.irs.gov/. The auditor name may represent a sole
practitioner, certified public accounting firm, State auditor, etc.
(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 of these instructions. 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.
(c-f) Enter the address and contact information of the primary
auditor.
(b) CFDA Three-Digit Extension - The period from the CFDA
number is automatically assumed and must not be entered.
(g) Was a secondary auditor used? - Mark the appropriate
“Yes” or “No” box to indicate whether multiple auditors
contributed to the audit.
Programs with a CFDA Number
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.
(b-e) Enter the auditee address and contact information.
Note: Only the primary auditor will sign the auditor statement
in Part V, Item 2.
Programs with No CFDA Number or the CFDA Number is
Unknown
If the three-digit CFDA extension is unknown, enter a “U”
followed by a two-digit number in the CFDA extension to
identify one or more Federal award lines that form the program.
This will allow the IDES to automatically calculate the Federal
Program Total and Cluster Total (Part II, Items 1(g) and 1(h)).
(h) Secondary Auditors’ Contact Information Sheet - If “Yes”
was marked for secondary auditors, enter the name, EIN, and
contact information of the secondary auditor organization(s) used
to conduct the audit work on the Secondary Auditors’ Contact
Information Sheet.
3
In addition to including the total Federal awards expended for
loans, the balances outstanding at the end of the audit period
must be identified in the notes to the schedule as required by 2
CFR 200.510(b)(5).
For more information on Federal program determination when
a CFDA extension is unknown, see 2 CFR 200.42(b).
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.
(i) Loan/Loan Guarantee (Loan) - Mark either “Y” for Yes or “N”
for No to indicate whether the program is a Federal loan or a
Federal loan guarantee.
Note: The two-digit number can start over for each Federal
Agency or continue throughout the remainder of the data
collection form.
(j) If Loan, the End of the Audit Period Outstanding Loan
Balance - If “Y” was marked for loan/loan guarantee, enter the
loan or loan guarantee (loan) balances outstanding at the end of
the audit period as required by 2 CFR 200.510(b)(5). If the
outstanding loan balance is not applicable, enter “N/A”.
Programs that are part of the R&D Cluster and the CFDA
Number is Unknown
If the Federal program is part of the Research and
Development (R&D) cluster and the three-digit CFDA
extension is unknown, enter “RD” in the CFDA Three-Digit
Extension field.
Example: Enter “N/A” for loans made to students of an
Institution of Higher Education (IHE) where the IHE does not
make the loans (2 CFR 200.502(c)).
Federal Award Source
If an award was not received directly from the Federal awarding
agency (received as a subrecipient), the name of the passthrough entity and identifying number assigned by the passthrough entity are required (2 CFR 200.510(b)(2)).
Note: If the Federal program is part of the R&D cluster and
the CFDA Three-Digit Extension is known, enter the CFDA
Three-Digit Extension.
(c) Additional Award Identification - Enter other data used to
identify the award which is not a CFDA number (e.g., program
year, contract number, state issued numbers, etc.). 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.
(k) Direct Award (Direct) - Mark either “Y” for Yes or “N” for No
to indicate whether the award was received directly from a
Federal awarding agency. When an award consists of both direct
and indirect funds, list the direct expenditure detail on one line
and the indirect expenditure detail on a second line.
(d) Federal Program Name - 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.
Note: When a single audit reporting entity receives direct
awards and transfers them to another part of the same single
audit reporting entity, these awards must still be reported as
direct (e.g., transfers within the single audit reporting entity do
not create a pass-through entity/subrecipient relationship).
Note: If a valid Federal Agency Prefix and CFDA Three-Digit
Extension combination is entered, the IDES will auto-generate
the Federal Program Name with the name of the Federal
program from the CFDA catalog. This information can be
edited.
(l) If not Direct, list Name of Pass-through Entity - If “N” was
marked for direct award, enter the name of the pass-through
entity as required by 2 CFR 200.510(b)(2). If a program has
multiple pass-through entities, multiple award lines should be
entered, with each award line entered having a unique passthrough entity name.
(e) Amount Expended - Enter the amount of expenditures for
each Federal award. Round to the nearest whole dollar. This will
allow the IDES to automatically calculate the total Federal
awards expended as determined in accordance with 2 CFR
200.502.
(m) If not Direct, list Identifying Number Assigned by the
Pass-through Entity, if assigned - If “N” was marked for direct
award, enter the identifying number assigned by the passthrough entity, if assigned, as required by 2 CFR 200.510(b)(2).
If a program has multiple pass-through identifying numbers, the
data collection form will accept multiple identifying numbers
assigned by each pass-through entity. If there is not an
identifying number assigned by the pass-through entity, enter
“N/A” in this field.
(f) Cluster Name - Enter the name of the cluster of programs
using the drop-down menu. If the program is not part of a cluster,
mark “N/A” for no cluster. If the program is part of a state cluster,
mark “State Cluster” and enter the State Cluster name in the box
provided within the IDES. If the name of the cluster does not
appear in the list, mark “Other Cluster” and enter the cluster
name in the box provided within the IDES.
Passed Through
If an award was passed through to any subrecipients, the total
amount provided to subrecipients for each Federal program is
required (2 CFR 200.510(b)(4)).
Note: Please notify the FAC if you discover clusters that do not
appear in the drop-down menu (not including State Clusters).
(g) Federal Program Total - The IDES 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 Number.
(n) Federal Award Passed Through to Subrecipients - Mark
either “Y” for Yes or “N” for No to indicate whether funds were
passed through to any subrecipients for the Federal award.
(h) Cluster Total - The IDES 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.
Note: When a single audit reporting entity receives direct awards
and transfers them to another part of the same single audit
reporting entity, these awards must not be reported as passed
through to subrecipients (e.g., transfers within the single audit
reporting entity do not create a pass-through entity/subrecipient
relationship).
Loan Programs
Loan or loan guarantees (loans) are described in 2 CFR 200.502.
4
IDES, and there is no limit to the number of notes that can be
entered. The automatic numbering of the additional notes may
differ from the note number in the reporting package. If the note
in the reporting package has been identified with a note number,
enter that note number from the reporting package in the title field
of the additional note.
(o) If Passed Through, provide Amount Passed Through - If
“Y” was marked for award passed through to subrecipients, enter
the amount passed through to subrecipients as required by 2
CFR 200.510(b)(4). The amount passed through is included in
the amount expended entered in Part II, Item 1(e). If multiple
lines are entered for a Federal program, then the amount passed
through to subrecipients must only be the amount relevant to that
specific award line on the data collection form.
Note: This section is intended to capture the loan/loan
guarantee note, if applicable, as Note 3, as well as all other
additional SEFA notes included in the reporting package.
Item 2 - Notes to the Schedule of Expenditures of Federal
Awards (SEFA)
Note: If the auditee qualified as an Indian Tribe or Tribal
Organization (as defined in the Indian Self-Determination,
Education and Assistance Act (ISDEAA), 25 U.S.C 5304) and
opts not to authorize the FAC to make the reporting package
publicly available, the text in Part II, Item 2 will not be publicly
displayed on the Form SF-SAC. Instead, the text “Exemption
for Indian Tribes” will be displayed in Part II, Item 2 for each
note. However, for Note 2, the “Yes”, “No”, or “Both” answer
will still be displayed publicly.
Note 3: Loan/loan guarantee outstanding balances - If “Y”
was marked for Part II, Item 1(i), enter the loan/loan guarantee
information, including the loan balances outstanding at the end of
the audit period (2 CFR 200.510(b)(5)). The outstanding loan
balances will be auto-generated based on the information
entered into Part II, Item 1 (a)-(d) and (j) for awards identified as
being a Federal loan or loan guarantee. The auto-generated text
may be edited as needed to match the loan information from the
Notes in the reporting package. If “N” was marked for Part II, Item
1(i), enter the first additional note in this item.
Note: Due to formatting restrictions in the FAC database, the
text input in this item may not convey the full meaning of the
Notes to the SEFA. Users should refer to the reporting
package to view the text as it was intended.
PART III: INFORMATION FROM THE SCHEDULE OF
FINDINGS AND QUESTIONED COSTS
This section is completed by both the auditee and auditor.
All information for this section should be obtained from the
Schedule of Findings and Questioned Costs and the opinions on
the financial statements and reports in accordance with the
Generally Accepted Government Auditing Standards (GAGAS)
related to the financial statement audit, which are completed by
the auditor, and the Summary Schedule of Prior Audit Findings,
which is completed by the auditee.
Note: If the Notes to the SEFA has already been created,
enter the text as it appears in your Notes to the SEFA,
excluding charts or tables. If there are any charts or tables
within the text, enter “See the Notes to the SEFA for
chart/table” in place of the chart or table within the text. The
rest of the text is required to be entered. Do not enter “See
reporting package” in lieu of the text of the notes to the SEFA.
If there are any footnotes within the text, enter “See Notes to
the SEFA for footnote” at the end of the text in place of any
footnotes.
Item 1 - Major Program Information and Audit Findings
The information to complete this item is obtained from the
Schedule of Findings and Questioned Costs prepared by the
auditor.
Note 1: Describe the significant accounting policies used in
preparing the SEFA. - Enter a description of the significant
accounting policies used in preparing the SEFA (2 CFR
200.510(b)(6)). If there are multiple notes covering the significant
accounting policies, all applicable notes from the reporting
package should be copied and pasted into this item.
Major Program
(a) Major program (MP) - Mark either “Y” for Yes or “N” for No to
indicate whether the Federal program is a major program, as
defined in 2 CFR 200.518.
Note 2: Did the auditee use the de minimis cost rate? - Mark
the appropriate “Yes”, “No”, or “Both” box (2 CFR 200.414(f)),
then enter an explanation. The explanation will auto-populate
based on the box that is marked. This auto-populated text will be
editable.
(b) If MP, Type of Audit Report - If “Y” was marked for major
program, 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, the same type of audit report must be entered for all
programs in a cluster. If the program is not a major program,
leave the “Type of Audit Report” blank.
If “Yes” is marked, the following statement will auto-populate in
the explanation box for Note 2:
“The auditee used the de minimis cost rate.”
If “No” is marked, the following statement will auto-populate in
the explanation box for Note 2:
“The auditee did not use the de minimis cost rate.”
Note: If multiple lines are listed for the same CFDA number, all
of these lines must have the same major program
determination and type of audit report on major program.
If “Both” is marked, enter the explanation text manually.
(c) Number of Audit Findings - Enter the number of audit
findings for each Federal program. If there are no audit findings,
enter “0” (zero).
Example: “Both” should be marked if a State as a whole
uses a negotiated indirect cost rate of 7%, but a
component included in the State’s single audit report uses
a 10% de minimis cost rate.
Example: If the Federal program is part of a cluster where
an audit finding references some, but not all, of the CFDA
numbers within the cluster of programs (e.g., Research and
Development), only list the finding on the applicable award
lines with the CFDA numbers referenced in the audit finding.
Additional Notes
Enter all additional notes. Availability will be provided to enter
additional numbered notes and titles for those notes into the
5
with GAGAS related to the financial statement audit prepared by
the auditor and the Summary Schedule of Prior Audit Findings
prepared by the auditee.
Item 2 - Financial Statements
The information to complete this item is obtained from the
opinions on the financial statements and reports in accordance
with GAGAS related to the financial statement audit prepared by
the auditor.
(a) Does the auditor’s report include a statement that the
auditee’s financial statements include departments,
agencies, or other organizational units expending Federal
awards which are not included in this audit? - Mark the
appropriate “Yes” or “No” box. According to AICPA Audit Guide
“Government Auditing Standards and Single 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 are identified in a separate paragraph following the first
paragraph of the report on major programs.
(a) 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)? - Mark 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
marked in response to this question.
(b) What is the dollar threshold used 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.
If the financial statements were not prepared in accordance with
GAAP, but were instead prepared in accordance with a special
purpose framework as defined in AU-C Section 800 - “Special
Considerations - Audits of Financial Statements Prepared in
Accordance With Special Purpose Framework”, mark “Adverse
opinion” for purposes of completing this question and then mark
the box which says “Financial statements were not prepared in
accordance with GAAP but were prepared in accordance with a
special purpose framework”.
(c) Did the auditee qualify as a low-risk auditee? - Mark the
appropriate “Yes” or “No” box (2 CFR 200.520).
(d) Indicate which Federal Agency(ies) have prior audit
findings shown in the Summary Schedule of Prior Audit
Findings related to direct funding. - List the appropriate
Federal agency prefix(es) or enter “None”. Include 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.
Items (i), (ii), and (iii) can only be completed if the
statements were prepared in accordance with a special
purpose framework to provide more information about the
special purpose framework and auditor reporting thereon.
Item 4 - Federal Award Audit Findings
The information to complete this item is obtained from the
Schedule of Findings and Questioned Costs prepared by the
auditor and directly corresponds to the number of audit findings
indicated in Part III, Item 1(c). For each audit finding noted in Part
III, Item 1(c) the details will be entered in Part III, Item 4. If Part
III, Item 1(c) is “0” (zero), no information will appear for that
Federal Award in Part III, Item 4. This section is used to collect
only Federal award audit findings, not other findings such as
findings related to the financial statements.
(i) What was the special purpose framework used? - Mark the
appropriate box to indicate whether the special purpose
framework used was a cash, tax, regulatory, contractual, or other
basis of accounting using the definitions in AU-C Section 800.
(ii) Was the special purpose framework used as a basis of
accounting required by state law? - Mark the appropriate “Yes”
or “No” box. Mark “No” if the special purpose framework was
permitted by state law but not required.
Row Number from Part II, Item 1 - This number allows each
audit finding to correspond to the CFDA line on the SEFA.
Note: The response to this question will affect whether an
entity can qualify as a low-risk auditee in the two subsequent
audit periods (2 CFR 200.520(b)).
(a) CFDA Number - The CFDA number as shown in Part II,
Items 1(a) and 1(b) will be auto-generated when Part III, Item 1(c)
is greater than zero.
(iii) What was the auditor’s opinion on the special purpose
framework? - Mark any combination of “Unmodified opinion”,
“Qualified opinion”, “Adverse opinion”, or “Disclaimer of opinion”.
(b) Additional Award Identification - The Additional Award
Identification as shown in Part II, Item 1(c) will be auto-generated
when Part III, Item 1(c) is greater than zero.
(b) Is a “going concern” emphasis-of-matter paragraph
included in the auditor’s report? - Mark the appropriate “Yes”
or “No” box.
(c) Federal Program Name - The name of the Federal program
as shown in Part II, Item 1(d) will be auto-generated when Part
III, Item 1(c) is greater than zero.
(c) Is a significant deficiency in internal control disclosed? Mark the appropriate “Yes” or “No” box.
(d) Amount Expended - The amount expended as shown in Part
II, Item 1(e) will be auto-generated when Part III, Item 1(c) is
greater than zero.
(d) Is a material weakness in internal control disclosed? Mark the appropriate “Yes” or “No” box.
(e) Is a material noncompliance disclosed? - Mark the
appropriate “Yes” or “No” box.
(e) Audit Finding Reference Number - Enter the audit finding
reference number for the audit finding. 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., 2019001, 2019-002, …, 2019-999). Audit finding reference numbers
Item 3 - Federal Programs
The information to complete this item is obtained from the
opinions on the financial statements and reports in accordance
6
(g)
on the Form SF-SAC must match those reported in the Schedule
of Findings and Questioned Costs and applicable auditor’s
reports.
(h)
Compliance Audit Findings
(f) Type(s) of Compliance Requirement(s) - Using letters from
Part 3 of the Compliance Supplement, or P (for “Other”), list all
type(s) of compliance requirement(s) that apply to the audit
findings. The Type(s) of Compliance Requirement(s) is the
requirement(s) the auditor was testing which generated the audit
finding.
Note: Letters from Part 3 of the Compliance Supplement
include A-N, excluding D and K. All Types of Compliance
Requirements are defined below:
A. Activities allowed or unallowed
B. Allowable costs/cost principles
C. Cash management
D. Reserved
E. Eligibility
F. Equipment and real property management
G. Matching, level of effort, earmarking
H. Period of performance (or availability) of Federal funds
I. Procurement and suspension and debarment
J. Program income
K. Reserved
L. Reporting
M. Subrecipient monitoring
N. Special tests and provisions
P. Other
(i)
(j)
Internal Control Audit
Findings
(k)
Other
Audit
Modified
Other
Material
Significant
Opinion
Matters
Weakness
Deficiency
Y/N
Y/N
Y/N
Y/N
Y/N
1
Y
N
N
N
N
2
Y
N
Y
N
N
3
Y
N
N
Y
N
4
N
Y
N
N
N
5
N
Y
Y
N
N
6
N
Y
N
Y
N
7
N
N
Y
N
N
8
N
N
N
Y
N
9
N
N
N
N
Y
Findings
(l) Questioned Costs - Mark either “Y” for Yes or “N” for No to
indicate whether there were any Questioned Costs related to the
audit finding. If questioned costs exist but the amount cannot be
determined, mark “Y”.
Repeat Audit Finding
(m) Repeat Audit Finding from Prior Year - Mark either “Y” for
Yes or “N” for No to indicate whether the audit finding is a repeat
of an audit finding from the immediate prior audit.
Type of Audit Finding
Part III, Items 4(g)-(k) are used to capture the type of finding.
(n) If Repeat Finding, provide Prior Year Audit Finding
Reference Number(s) - If “Y” was marked for repeat finding,
enter all applicable audit finding reference numbers from the
immediate prior audit (2 CFR 200.516(b)(8) and (c)) for repeat
findings.
Compliance Audit Findings
(g) Modified Opinion - Mark either “Y” for Yes or “N” for No to
indicate whether the auditor identified the audit finding in the
Report on Compliance for Each Major Federal Program as the
basis for a Modified Opinion.
Item 5 - Text of the Audit Findings
The information to complete this item is obtained from the
Schedule of Findings and Questioned Costs prepared by the
auditor and directly corresponds to the audit finding reference
numbers entered in Part III, Item 4(e).
(h) Other Matters - Mark either “Y” for Yes or “N” for No to
indicate whether the auditor identified the audit finding in the
Report on Compliance for Each Major Federal Program as a
compliance audit finding in the Other Matters section of the
report.
If a finding relates to more than one program, the text of the audit
finding must only be entered once by audit finding reference
number.
Note: If the auditee qualified as an Indian Tribe or Tribal
Organization (as defined in the Indian Self-Determination,
Education and Assistance Act (ISDEAA), 25 U.S.C 5304) and
opts not to authorize the FAC to make the reporting package
publicly available, the information in Part III, Item 5 will not be
publicly displayed on the Form SF-SAC. Instead, the text
“Exemption for Indian Tribes” will be displayed in Part III, Item
5(b) for each audit finding reference number.
Internal Control Audit Findings
(i) Material Weakness - Mark either “Y” for Yes or “N” for No to
indicate whether the auditor identified the audit finding in the
Report on Internal Control over Compliance as a Material
Weakness.
(j) Significant Deficiency - Mark either “Y” for Yes or “N” for No
to indicate whether the auditor identified the audit finding in the
Report on Internal Control over Compliance as a Significant
Deficiency.
Note: Due to formatting restrictions in the FAC database, the
text input in this item may not convey the full meaning of the
audit finding. Users should refer to the reporting package to
view the text as it was intended.
(k) Other Audit Findings - Mark “Y” for Yes if “N” is marked in
all four columns (g), (h), (i), and (j). Mark “N” for No if “Y” is
marked in any of the columns (g), (h), (i), or (j).
(a) Audit Finding Reference Number - Each unique audit
finding reference number entered in Part III, Item 4(e) for all audit
findings entered will be auto-generated in Part III, Item 5(a).
The following chart shows the nine different possible
combinations of findings for columns (g) through (k).
(b) Audit Finding Text - Enter the full, detailed text, including
any header information (such as title, Federal program name,
7
and award identification information) and the auditee’s
response(s) (as required by GAGAS), of the audit finding exactly
as it appears in the Schedule of Findings and Questioned Costs,
excluding charts, tables, or footnotes. You may copy and paste
this text directly from the reporting package.
Note: If there are any charts or tables within the text, enter
“See Schedule of Findings and Questioned Costs for
chart/table” in place of the chart or table within the text. The
rest of the text is required to be entered. Do not enter “See
reporting package” in lieu of the text of the audit finding. If
there are any footnotes within the text, enter “See Schedule of
Findings and Questioned Costs for footnote” at the end of the
finding text in place of any footnotes.
Note: If the text of the finding is presented in a summarized
format with a reference to a related finding (e.g., see 2 CFR
200.515(d)(3)(ii)), enter the text of the summarized finding as it
appears in the Schedule of Findings and Questioned Costs.
PART V: CERTIFICATIONS
If the auditee qualified as an Indian Tribe or Tribal Organization
(as defined in the Indian Self-Determination, Education and
Assistance Act (ISDEAA), 25 U.S.C 5304) and opts not to
authorize the FAC to make the reporting package publicly
available, use Part V, Item 1 - Auditee Certification Statement
(Indian Tribe).
Note: A senior representative of the auditee includes state
controller, director of finance, chief executive officer, chief
financial officer, etc.
Item 1 - Auditee Certification Statement
A senior representative of the auditee electronically “signs” the
certification statement below as required by 2 CFR 200.512(b)(1).
All check boxes must be marked to complete certification.
I certify that, to the best of my knowledge and belief, the
auditee has:
ensured that the Form SF-SAC data and reporting package
do not include protected personally identifiable information
(Protected PII)1, or if they do, the Federal Audit
Clearinghouse (FAC) is authorized to publicly post all
information contained in the Form SF-SAC data and the
reporting package;
PART IV: CORRECTIVE ACTION PLAN
This section is completed by the auditee.
The information to complete this part is obtained from the
Corrective Action Plan prepared by the auditee and directly
corresponds to the audit finding reference numbers entered in
Part III, Item 4(e).
ensured that the Form SF-SAC data and reporting package
do not include business identifiable information (BII)2, or if
they do, the FAC is authorized to publicly post all
information contained in the Form SF-SAC data and the
reporting package;
If a finding relates to more than one program, the text of the
corrective action plan must only be entered once by audit finding
reference number.
complied with the requirements of 2 CFR Part 200 Subpart F
specific to the auditee;
Note: If the auditee qualified as an Indian Tribe or Tribal
Organization (as defined in the Indian Self-Determination,
Education and Assistance Act (ISDEAA), 25 U.S.C 5304) and
opts not to authorize the FAC to make the reporting package
publicly available, the information in Part IV will not be publicly
displayed on the Form SF-SAC. Instead, the text “Exemption
for Indian Tribes” will be displayed in Part IV, Item 2 for each
audit finding reference number.
prepared the data in this Form SF-SAC in accordance with
2 CFR Part 200 Subpart F and the accompanying
instructions to this Form SF-SAC;
included all information required to be reported in this Form
SF-SAC in its entirety and such information is accurate and
complete;
Note: Due to formatting restrictions in the FAC database, the
text input in this item may not convey the full meaning of the
CAP. Users should refer to the reporting package to view the
text as it was intended.
engaged an auditor to perform an audit in accordance with
2 CFR Part 200 Subpart F for the period described in Part I,
Items 1 and 3;
Item 1 - Audit Finding Reference Number - Each unique audit
finding reference number entered in Part III, Item 4(e) for all audit
findings entered will be auto-generated in Part IV, Item 1.
Item 2 - Text of the Corrective Action Plan - Enter the full,
detailed text, including any header information (such as name of
contact person responsible for corrective action and anticipated
completion date), of the corrective action plan exactly as it
appears in the Corrective Action Plan, excluding charts, tables, or
footnotes. You may copy and paste this text directly from the
reporting package.
Note: If there are any charts or tables within the text, enter “See
Corrective Action Plan for chart/table” in place of the chart or
table within the text. The rest of the text is required to be entered.
Do not enter “See reporting package” in lieu of the text of the
corrective action plan. If there are any footnotes within the text,
enter "See Corrective Action Plan for footnote" at the end of the
Corrective Action Plan text in place of any footnotes.
ensured the auditor has completed such audit and issued
the signed audit report required by 2 CFR 200.515 which
states that the audit was conducted in accordance with the
audit requirements of the Uniform Guidance; and
authorized the FAC to make the Form SF-SAC data and
reporting package publicly available on a website.
12
CFR 200.79 and 2 CFR 200.82
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.
2 BII
Item 1 - Auditee Certification Statement (Indian Tribe)
A senior representative of the Indian Tribe or Tribal Organization
electronically “signs” the certification statement below as required
by 2 CFR 200.512(b)(1) and (2). All check boxes must be marked
to complete certification.
I certify that, to the best of my knowledge and belief, the
auditee has:
qualified as an Indian Tribe or Tribal Organization1 and opts
not to authorize the Federal Audit Clearinghouse (FAC) to
make the reporting package publicly available2;
ensured that the Form SF-SAC data and reporting package
do not include protected personally identifiable information
(Protected PII)3, or if they do, the FAC is authorized to
publicly post all information contained in the Form SF-SAC
data, except the texts entered in Part II, Item 2, Part III,
Item 5(b) and Part IV, Item 2;
ensured that the Form SF-SAC data and reporting package
do not include business identifiable information (BII)4, or if
they do, the FAC is authorized to publicly post all
information contained in the Form SF-SAC data, except the
texts entered in Part II, Item 2, Part III, Item 5(b) and Part
IV, Item 2;
complied with the requirements of 2 CFR Part 200 Subpart F
specific to the auditee;
prepared the data in this Form SF-SAC in accordance with
2 CFR Part 200 Subpart F and the accompanying
instructions to this Form SF-SAC;
included all information required to be reported in this Form
SF-SAC in its entirety and such information is accurate and
complete;
engaged an auditor to perform an audit in accordance with
2 CFR Part 200 Subpart F 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 2 CFR 200.515 which
states that the audit was conducted in accordance with the
audit requirements of the Uniform Guidance; and
authorized the FAC to make the Form SF-SAC data, except
the texts entered in Part II, Item 2, Part III, Item 5(b) and
Part IV, Item 2, publicly available on a website.
1 As defined in the Indian Self-Determination, Education and
Assistance Act (ISDEAA), 25 U.S.C 5304
2 Tribes selecting this option must submit the reporting
package to pass-through entities as described in 2 CFR
200.512(b)(2)
3 2 CFR 200.79 and 2 CFR 200.82
4 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.
Item 2 - Auditor Statement
The auditor must electronically “sign” the statement below as
required by 2 CFR 200.512(b)(3). All check boxes must be
marked to complete “signature”.
I acknowledge that:
the data elements and information included in this Form SFSAC are limited to those prescribed by the Office of
Management and Budget;
the information in Part II of this Form SF-SAC 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 SF-SAC,
except for 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 SF-SAC; and
a copy of the reporting package required by the Uniform
Guidance, which includes the complete auditor’s report(s),
may be made available by the Federal Audit Clearinghouse
(FAC) on the FAC website or from the auditee at the
address listed in Part I of this Form SF-SAC.
APPENDIX I-A
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Alphabetic Order)
01*
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
09*
Legal Services Corporation
Compliance Board
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
45
National Foundation on the Arts and the
12
Department of Defense
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
91
United States Institute of Peace
20
Department of Transportation
04*
Inter-American Foundation
21
Department of the Treasury
15
Department of the Interior
64
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.
10
APPENDIX I-B
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix
List (Numeric Order)
01*
African Development Foundation
47
National Science Foundation
04*
Inter-American Foundation
57
Railroad Retirement Board
07*
Office of National Drug Control Policy
58
Securities and Exchange Commission
08*
Peace Corps
59
Small Business Administration
09*
Legal Services Corporation
60
Smithsonian Institution
10
Department of Agriculture
61*
International Trade Commission
11
Department of Commerce
62
Tennessee Valley Authority
12
Department of Defense
64
Department of Veterans Affairs
13
Central Intelligence Agency
66
Environmental Protection Agency
14
Department of Housing and Urban Development
68
National Gallery of Art
15
Department of the Interior
70
Overseas Private Investment Corporation
16
Department of Justice
77
Nuclear Regulatory Commission
17
Department of Labor
78
Commodity Futures Trading Commission
18
Federal Reserve System
81
Department of Energy
19
Department of State
84
Department of Education
20
Department of Transportation
85
Scholarship Foundations
21
Department of the Treasury
86
Pension Benefit Guaranty Corporation
23
Appalachian Regional Commission
87
Consumer Product Safety Commission
27
Office of Personnel Management
88
Architectural & Transportation Barriers
29
Commission on Civil Rights
30
Equal Employment Opportunity Commission
89
National Archives & Records Administration
32
Federal Communications Commission
90
Delta Regional Authority
33
Federal Maritime Commission
90
Denali Commission
34
Federal Mediation and Conciliation Service
90
Election Assistance Commission
36
Federal Trade Commission
90
Japan - U.S. Friendship Commission
39
General Services Administration
91
United States Institute of Peace
40
Government Printing Office
92
National Council on Disability
42
Library of Congress
93
Department of Health and Human Services
43
National Aeronautics & Space Administration
94
Corporation for National and Community Service
44
National Credit Union Administration
96
Social Security Administration
45
National Foundation on the Arts and the
97
Department of Homeland Security
Humanities
98
U. S. Agency for International Development
National Labor Relations Board
99*
Miscellaneous
46
Compliance Board
* Note: These prefixes are not assigned by the Catalog of Federal Domestic Assistance,
and are only used for OMB Uniform Guidance reporting purposes only.
| File Type | application/pdf |
| Author | Hannah Marie Puisto (CENSUS/GOVS FED) |
| File Modified | 2021-09-02 |
| File Created | 2021-09-02 |