Federal Audit Clearinghouse; SF-SAC

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.

The latest form for Federal Audit Clearinghouse; SF-SAC expires 2029-04-30 and can be found here.