Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education, and Nonprofit Organizations

Non-Federal entities (states, local governments, Indian tribes, institutions of higher education, and nonprofit organizations) that expend $750,000 or more in Federal awards during their fiscal period are required by the Single Audit Act Amendments of 1996 and Uniform Guidance to have audits conducted of their Federal awards and file the resulting reporting packages and data collection forms with the Federal Audit Clearinghouse (FAC). OMB has designated the Census Bureau as the FAC to serve as the government-wide repository of record for Single Audit reports. The Single Audit process is a primary method Federal agencies and pass-through entities use to provide oversight for Federal awards and reduce risk of non-compliance and improper payments.

The latest form for Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education, and Nonprofit Organizations expires 2022-03-31 and is listed under ICR 201811-0607-004.