Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations (Page 5 of 14) in pdf

SF-SAC(I)

U.S. DEPARTMENT OF COMMERCE

Economics and Statistics Administration

(5-2004)

U.S. CENSUS BUREAU

INSTRUCTIONS FOR COMPLETING FORM SF-SAC, REPORTING ON AUDITS OF

STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS FOR

FISCAL PERIODS ENDING IN 2004, 2005 OR 2006

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.

Beginning with 2004 audit year submissions, the Office of Management and Budget (OMB) Circular A-133

(Circular), "Audits of States, Local Governments, and Non-Profit Organizations," requires non-Federal

entities that expend $500,000 or more in a year in Federal awards to have an audit conducted in accordance

with the Circular. For audit years 1997-2003, the audit threshold is $300,000 or more per year.

The SF-SAC is not to be used by commercial (for profit) auditees. Commercial (for profit) organizations

should see the Federal awarding agency contact for audit report submission instructions.

Note: This form dated 2004 should be used for audits covering fiscal periods ending in 2004,

2005 and 2006. Submissions covering fiscal periods with end dates prior to January 1, 2004

must use one of the prior versions of Form SF-SAC available on the Federal Audit Clearinghouse

Web site ( ). The form dated 3-20-2001 must be used for audits

covering fiscal periods ending in 2001, 2002 or 2003. The form dated 8-97 must be used for

audits covering fiscal periods ending in 1997, 1998, 1999 or 2000.

Circular A-133 §__. 320(b) requires auditees to submit a completed Form SF-SAC, along with an appropriate

number of reporting package copies in accordance with §__.320(d) of the Circular, to the Federal

clearinghouse designated by OMB (currently the U. S. Census Bureau). The reporting package is defined in

§__. 320(c) of the Circular. Auditees are also required to send a copy of the reporting package (or written

notification of no findings) (§__. 320(e)) to any pass-through entity from which they receive Federal funds.

Submissions to a pass-through entity should not include the form.

Auditees should not submit a reporting package or Form SF-SAC if their A-133 audit report is included in

another auditee’s report. Example: If the audit of a state university’s Federal awards is included in

the state-wide single audit report and Form SF-SAC, the university should not submit a reporting

package or Form SF-SAC to the Federal clearinghouse.

SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE

Auditees are encouraged to use the online Internet submission option available on the Federal

Audit Clearinghouse (FAC) Web site. Auditees and auditors reduce the likelihood of errors on the

Form SF-SAC by using the online Internet submission option. The Web site is located at:

. Prior to completing Form SF-SAC online, review the instructions

available on the FAC Web site.

Only an approved Form SF-SAC will be accepted. There are two approved Form SF-SAC formats: an

original (or a photocopy) of the paper form or a form created using the online Internet Data Entry System

option. Spreadsheet files for reporting the multiple Employer Identification Numbers (EINs), multiple Data

Universal Numbering System (DUNS) numbers, Federal awards and audit finding data can be uploaded into

the online Internet Data Entry System. Both options are available on the FAC Web site.

The form must be signed and dated by both the auditee and auditor. A photocopy of the form is accept-

able, but both signatures must be original. Auditees who enter their Form SF-SAC data using the Internet

Data Entry System must print a hard copy of the final form after the form passes all the edits, obtain the

auditee and auditor signatures, and forward the signed Form SF-SAC along with the reporting package(s) to

the FAC. Future improvements to the Internet Data Entry System may allow electronic submission of the

Form SF-SAC and reporting package at a later date. Submission of anything other than a complete form

and reporting package(s) will not be accepted.

Form Due Date: The audit shall be completed and the data collection form and reporting packages shall

be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the

end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight

agency for audit.

WHO TO CONTACT WITH QUESTIONS

For questions related to specific Federal awards, please contact the Federal agency from which the award

originated. For technical audit questions, please contact the auditee’s Federal cognizant or oversight agency.

Appendix III of the "OMB Circular A-133 Compliance Supplement" contains Federal agency contact

information for A-133 audits. Appendix III of the Compliance Supplement is accessible via the Internet at

For 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 ( ).

Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations Page 5

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