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Federal Audit Clearinghouse

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To collect and disseminate all information from Form SF-SAC (Data Collection Form for Reporting on Audits of States, Local Governments, and Non-profit Organizations) and selected associated audit reports. The project is performed on behalf of the Office of Management and Budget and funded by major grant making Federal Agencies. This program is mandated by the Single Audit Act Amendments of 1996 (PL 104-156), and Office of Management and Budget Circular A-133.


States, local governments, and non-profit organizations that expend $500,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC for every fiscal year they meet the dollar threshold. Collectively, these submissions permit federal agency inspectors general and grant administrators to monitor the use of over $500 billion annually.


Form SF-SAC contains general information on the auditee and auditor, audit information on the entities' financial statements, and information on federal program compliance. The reporting packages that are delivered with Form SF-SAC contain financial statements, Schedule of Expenditures of Federal Awards, Summary Schedule of Prior Audit Findings, Opinion on Financial Statements, Report on Internal Control, Report on Compliance, Schedule of Findings and Questioned Costs, and Corrective Action Plan.


Qualifying auditees must submit Form SF-SAC and the Single Audit audit reporting package annually, within nine months of the end of their audit period.


Auditees are required by Federal law to submit Form SF-SAC and the reporting package. Hard copy and an Internet filing option are available. The materials are checked-in and data on the Form SF-SAC are keyed or captured electronically. Edits are performed on the data and if the data are incorrect or incomplete, the auditee is contacted to revise or augment their previous submission.


Form SF-SAC data are collected and disseminated through an Internet data dissemination system. Reporting packages are distributed to Federal grant-making agencies when indicated on Form SF-SAC.


The Federal Audit Clearinghouse (FAC) facilitates Federal oversight of entities expending federal money. The FAC accomplishes this goal by being the sole source of Single Audit information for federal agencies for the majority of auditees. In addition, public scrutiny of Federal grants is increased by making audit information public.


Provides timely, public information on the annual use of over $400 billion in federal awards


Annual Survey of State and Local Government Finances

Federal Assistance Awards Data System Manufactures

Consolidated Federal Funds Report Survey of Manufactures




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