Office of Management and Budget Print this document
Federal Audit Clearinghouse (FAC)
Summary of Proposed Changes to the Data
Collection Form (SF-SAC)

A. Revised Form SF-SAC Changes

The current Form SF-SAC and instructions are available on the Federal Audit Clearinghouse (FAC) which can be accessed on this same web page under Grants Management/Forms or by going directly to the FAC website at page. Following is a summary of the significant changes for the draft revised 2004 form:

Part I

1. Added a new Item 5(d) to collect Dun & Bradstreet’s Data Universal Numbering System (D&B DUNS) numbers. This is added to be consistent with the DUNS numbers used in other grant related processing.

2. Added a new Item 5(e) to determine if multiple DUNS numbers are covered by the audit report (Yes or No).

3. Added a new Item 5(f) to collect all of the DUNS numbers covered by the audit report.

4. Removed Items 8 and 9 concerning the identification of the cognizant agency for audit. The FAC will use the information on current year direct and indirect awards to identify the oversight agency for audit. The FAC will use the official cognizant agency listing ( to determine cognizant agency assignment.

Part II

1. Altered instructions for Item 1 regarding type of audit report. The auditor may now choose either Unqualified opinion or any combination of Qualified opinion, Adverse opinion and Disclaimer of opinion. If the opinion(s) are other than Unqualified, the new instructions allow for the selection of more than one opinion.

Part III

1. Removed Item 1 “Type of audit report on major program compliance” and re-numbered all the items in Part III. This item was removed as it was not needed with the addition of the column on Part 9 (f) “major program” to capture the type of opinion for each major program.

2. Changed the wording of Item 7 to target direct awards shown on the Summary Schedule of Prior Audit Findings. This will help the FAC ensure proper distribution of the audit reports to Federal awarding agencies.

3. Added new column to Item 9(f) Major program to capture the type of opinion on major programs. This question will not apply to non-major programs.

B. FAC Status and Plans Regarding the Government Paperwork Elimination Act (P.L. 105-277)


The FAC implements the collection and dissemination of Single Audit submissions in accordance with OMB Circular A-133. The FAC is reviewing plans for new procedures, in addition to the current electronic options, to more fully comply with the Government Paperwork Elimination Act (GPEA).

Current Electronic Options:

1. The FAC currently provides an Internet Data Entry System (IDES) option which allows Single Audit respondents to enter the required Form SF-SAC data through the Internet. The IDES provides on-line edit checks and improves report accuracy.

2. The FAC allows spreadsheet uploads of Part III, items 9 and 10, of the Form SF-SAC as part of the IDES. The spreadsheet files are also accepted via diskette.

3. The FAC offers Adobe Acrobat (PDF) versions of the Form SF-SAC and instructions which can be printed from the FAC website.

4. Form SF-SAC data is publicly available on the FAC website.

Changes Under Consideration:

The FAC is requesting comments on the following changes under consideration to more fully comply with GEPA.

1. By October 23, 2003, the FAC will accept via diskette or CD-ROM electronic versions of the auditee's OMB Circular A-133 reporting package as the following two PDF files:

(a) Signed copy of the Form SF-SAC.
(b) The reporting package described in §___.320(c) of OMB Circular A-133.

2. During 2004, the FAC will begin accepting Internet submissions through IDES by use of identity verification. The permitted submission will be in two parts:

(a) IDES submission of Form SF-SAC with the addition of identity verification of both the auditee certification statements and the auditor statements.
(b) Attachment to the IDES submission of a single PDF file of the reporting package described in §___.320(c) of OMB Circular A-133.

Electronic submission will be optional and the FAC will continue to allow the current IDES and paper submissions.


Return to this article at:

Print this document