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 http://harvester.census.gov/sac/
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 (http://harvester.census.gov/fac/dissem/reports2.html)
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)
Summary:
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: