Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations (Page 7 of 14) in pdf

(e) Are multiple DUNS numbers covered in this report?

Mark (X) the appropriate "Yes" or "No" box to indicate if a component entity (e.g., State agency, sub-entity)

expending Federal awards is covered in the audit report. If Item 5(e) is marked "Yes", Part I, Item 5(f) must

contain an entry other than the one entered in 5(d). If "No" is marked, leave Part I, Item 5(f) blank.

Auditees who process Federal awards for component entities expending Federal awards must mark Item

5(e) "Yes" and list the DUNS numbers of the component entities in Item 5(f) on the continuation sheet on

page 4 of the Form SF-SAC. Furthermore, auditees who used the financial services of another entity for the

administration or processing of Federal awards should enter that entity’s DUNS number in Item 5(d) as the

primary DUNS number, mark Item 5(e) "Yes," and list its own DUNS number in Item 5(f). If auditees pass

Federal awards through to non-component entities, the auditee should mark 5(e) "No." If an auditee’s

component units expended no Federal awards, the auditee should mark Item 5(e) "No."

(f) List the multiple DUNS numbers covered in this report

If Part I, Item 5(e) is marked "Yes," list the additional DUNS numbers on Item 5(f) of the continuation sheet

on page 4 of the Form SF-SAC. Report a DUNS number in Item 5(f) if it identifies a component entity (e.g.,

State Agency, sub-entity) of the auditee with Federal awards expended during the fiscal period included in

the audit. Do not include separate DUNS numbers for any component entity that did not expend or other-

wise administer Federal awards. The order of the DUNS listings is not important.

Note: If additional lines are needed, photocopy page 4 and attach the additional page(s) to the

form. Auditees may file the continuation sheet on page 4 via an electronic spreadsheet using the

online submission option. Instructions for this option are included in the online filing instructions

available on the FAC Web site.

Example 1: Component Unit Reporting: The Smith County Sheriff’s Office applied for and

expended its own Federal grants using its own DUNS number. However, the Smith County

government Finance Office required the Sheriff’s Office grants to be reported as a component of

Smith County’s Single Audit. Smith County should enter the Smith County DUNS number as the

principal DUNS number in Item 5(d), mark Item 5(e) "Yes", and enter the Smith County Sheriff’s

Office DUNS number on the Item 5(f) continuation sheet on Page 4 of their form.

Example 2: Non-component Unit Reporting: The Jones County Sheriff’s Office applied for

and expended Federal grants using its own DUNS number. The Jones County Sheriff’s Office

prepared and submitted an independent Single audit (not as a component of the Jones County

audit). The Jones County Sheriff’s Office should enter its own DUNS number as the principal

DUNS number in Item 5(d), and mark Item 5(e) "No."

Example 3: Financial Administration: A State University system Single Audit covers the

Federal award expenditures of every campus in the system. Each University or campus in the

system applied for and expended its own direct Federal grants using its own DUNS number. The

State Board of Education served only as a conduit for the disbursement of Federal awards to

each University and campus. The Single Audit of the State University system should list the

payee’s (State Board of Education) DUNS number as the primary DUNS number in Item 5(d),

mark Item 5(e) "Yes," and list the DUNS numbers for each campus listed in the original grant

applications in Item 5(f) on the continuation sheet (the order of this listing is unimportant).

Item 6 - Auditee Information

(a-f) Enter auditee contact information.

(g)

A senior representative of the auditee (e.g., Chief Executive Officer, Controller, Director of

Finance, Chief Financial Officer) signs the statement that the information on the form is

accurate and complete as required by §__.320 of the Circular. Provide the printed name

and title of the signatory and the date of signature.

Note: Forms missing a legible auditee signature, printed name, or date of signature will be rejected.

Item 7 - Auditor Information

The auditor completes this item.

(a-f) Enter the name of the auditor that conducted the audit in accordance with the Circular.

The auditor name may represent a sole practitioner, certified public accounting firm, State

auditor, etc. Where multiple audit organizations are used to conduct the audit work, only

the lead or coordinating auditor shall provide its information in Item 7(a-f). Attach a sheet

to the form with the same information (Part I, Items 7a-f) about the other auditor

organizations.

(g)

The auditor listed in Part I, Item 7(a) is the same auditor that signs the auditor

statement. Additional auditors may sign the form, but only the first name listed will be

entered into the Federal Audit Clearinghouse database.

Note: Forms missing a legible auditor signature or stamp, or date of signature will be rejected.

PART II - FINANCIAL STATEMENTS

The auditor completes this section of the form. All information for this section should be obtained from the

opinion on the financial statements and reports in accordance with the Government Auditing Standards

(GAS) related to the financial statement audit.

SF-SAC(I) (5-2004)

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Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations Page 7

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