Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations (Page 13 of 14) in pdf

Supplemental Instructions for Form SF-SAC,

Reporting on Audits of States, Local Governments and Non-Profit Organizations

2007

For Fiscal Periods Ending in

The Form SF-SAC approved for audits with fiscal period end dates in 2004, 2005, and 2006, is extended to apply audits

with fiscal period end dates in 2007. All submissions with fiscal period end dates in 2007 must use the 2004-2006 Form

SF-SAC and Instructions. These supplemental instructions contain additional information pertaining to submissions with

fiscal periods ending in 2007.

According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it

displays a valid OMB control number. The valid OMB control number for this information collection is OMB No. 0348-0057. The

time required to complete this data collection form is estimated to average 59 hours for large auditees (i.e., auditees most likely to

administer a large number of Federal awards) and 17 hours for all other auditees. These amounts reflect estimates of reporting

burden on both auditees and auditors relating to the Form SF-SAC, including the time to review instructions, obtain the needed data,

and complete and review the information.

Note: The form dated (5-2004) should be used for audits

The Web site is located at:

covering fiscal periods ending in 2004, 2005, 2006 and 2007.

Prior to completing Form SF-SAC on-line, review the step-

Submissions covering fiscal periods with end dates prior to

by-step instructions available on the FAC Web site.

January 1, 2004 must use one of the earlier versions of Form SF-

SAC available on the Federal Audit Clearinghouse (FAC) Web

Only an approved Form SF-SAC will be accepted. There

site ( ). The form dated 3-20-2001

are two approved Form SF-SAC formats: the paper form

must be used for audits covering fiscal periods ending in 2001,

available for printing on the Internet or a form created using

2002 or 2003.

the on-line Internet Data Entry System option. Spreadsheet

files for reporting the multiple Employer Identification

Circular A-133 '__. 320(b) requires auditees to submit a

Numbers (EINs), multiple Data Universal Numbering System

completed Form SF-SAC, along with a reporting package in

(DUNS) numbers, Federal awards and audit finding data can

accordance with '__.320(d) of the Circular, to the Federal

be uploaded into the on-line Internet Data Entry System.

clearinghouse designated by OMB (currently the U. S.

Both options are available on the FAC Web site.

Census Bureau). The reporting package is defined in '__.

320(c) of the Circular. Auditees are also required to send a copy

The form must be signed and dated by both the auditee and

auditor. A photocopy of the form is acceptable, but both

of the reporting package (or written notification of no findings)

('__. 320(e)) to any pass-through entity from which they receive

signatures must be original. Auditees who enter their Form

SF-SAC data using the Internet Data Entry System must

Federal funds. Submissions to a pass-through entity should not

print a hard copy of the final form after the form passes all

include the form.

the edits, obtain the auditee and auditor signatures, and

forward the signed Form SF-SAC along with a reporting

Auditees should not submit a reporting package or Form SF-SAC

package to the FAC. Future improvements to the Internet

if their A-133 audit report is included in another auditee’s report.

Data Entry System may allow electronic submission of the

Example: If the audit of a state university’s Federal awards is

Form SF-SAC and reporting package at a later date.

included in the statewide single audit report and Form SF-SAC,

Submission of anything other than a complete form and

the university should not submit a reporting package or Form SF-

reporting package will not be processed.

SAC to the Federal clearinghouse.

The SF-SAC is not to be used by commercial (for profit) or

Form Due Date: The audit shall be completed and the data

collection form and reporting package shall be submitted

non-United States auditees. Commercial (for profit) and foreign

organizations should see the Federal awarding agency contact

within the earlier of 30 days after receipt of the auditor's

report(s), or nine months after the end of the audit period,

for audit report submission instructions.

unless a longer period is agreed to in advance by the

Federal cognizant or oversight agency for audit.

WHAT’S NEW

WHO TO CONTACT WITH QUESTIONS

Change of terminology. Per SAS 112, consider any reference

to “reportable condition” on Part II, Items 3 & 4, and Part III, Items

For questions related to specific Federal awards, please

4 & 5 in the 2004-2006 Form as a “significant deficiency” per the

contact the Federal agency from which the award originated.

definition in Auditing Standards Board Statement on Auditing

For technical audit questions, please contact the auditee’s

Standards 112 and OMB Bulletin 06-03.

Federal cognizant or oversight agency. Appendix III of the

Only one copy of the reporting package is required. Auditees

“OMB Circular A-133 Compliance Supplement” contains

Federal agency contact information for A-133 audits.

should only submit one copy of the reporting package. If the audit

requires distribution to another Federal agency, the Federal Audit

Appendix III of the Compliance Supplement is accessible via

the Internet at For

Clearinghouse will copy and distribute the required reporting

packages to the Federal agencies per '__.320(d) of the Circular.

questions concerning the submission process or the form,

contact the FAC (1.888.222.9907). Information can also be

found on the FAC Web site

SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE

( ).

Auditees are encouraged to use the on-line Internet option

available on the Federal Audit Clearinghouse (FAC) Website.

Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations Page 13

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