Federal Audit Clearinghouse; SF-SAC

Forms and Documents

Document Name	Status
3090-0330_FAC_Supporting Statement A.docx Supporting Statement A	2026-02-04
PART B.docx Supporting Statement B	2026-02-04

IC Document Collections

IC ID	Document Title	Status
261599	Federal Audit Clearinghouse; SF-SAC Other-webpage	Modified

ICR Details

OMB Control No: 3090-0330	ICR Reference No: 202601-3090-001
Status: Received in OIRA	Previous ICR Reference No: 202308-3090-001
Agency/Subagency: GSA	Agency Tracking No:
Title: Federal Audit Clearinghouse; SF-SAC
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/04/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	90,000	45,000
Time Burden (Hours)	1,925,550	962,775
Cost Burden (Dollars)	36,600,300	27,900,000

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Abstract: This collection is mandated by the Single Audit Act Amendments of 1996 (PL 104-156) and the Uniform Guidance (2 CFR Part 200), which require non-Federal entities expending $1,000,000 or more in Federal awards during their fiscal period to have a single audit conducted and to submit the resulting reporting package and Form SF-SAC to the FAC. All data elements are collected electronically through the FAC web application. After the end of the fiscal period, a senior representative of the auditee submits and certifies the required information, and the auditor enters and certifies the auditor-specific components. These submissions are necessary for Federal agencies and pass-through entities to perform their statutory oversight responsibilities, assess risk, and monitor compliance with Federal requirements.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 42011	08/28/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 1792	01/15/2026
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Federal Audit Clearinghouse; SF-SAC

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	90,000	45,000	0	45,000	0	0
Annual Time Burden (Hours)	1,925,550	962,775	0	962,775	0	0
Annual Cost Burden (Dollars)	36,600,300	27,900,000	0	8,700,300	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The estimated number of respondents used to calculate the burden hours has increased since the previous OMB approval due to an increase in unique annual audit submissions, (mainly small auditee).

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Annual Cost to Federal Government: $50,300,000

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/04/2026

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