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Federal Audit Clearinghouse (FAC)


To collect and disseminate all information from Form SF-SAC (Data Collection Form for Reporting on Audits of States, Local Governments, Indian tribes and Tribal organizations, Institutions of Higher Education, and Non-profit Organizations) and selected associated audit reports. The project is performed on behalf of the Office of Management and Budget (OMB) and is funded by major grant-making Federal Agencies. This survey is mandated by the Single Audit Act Amendments of 1996 (PL 104-156), OMB Circular A-133, and OMB Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).


States, local governments, Indian tribes and tribal organizations, institutions of higher education, and non-profit organizations that expend $500,000 or more in federal awards ($750,000 or more for fiscal years beginning on or after December 26, 2014) in a single fiscal period shall have a single audit or program specific audit conducted for that year. Form SF-SAC and a reporting package must be sent to the Federal Audit Clearinghouse (FAC). 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 entity’s financial statements, and information on federal program compliance. The reporting package that is uploaded with Form SF-SAC contains financial statements, Schedule of Expenditures of Federal Awards (SEFA), Summary Schedule of Prior Audit Findings, Opinion on Financial Statements and SEFA, 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 reporting package within 30 days after receipt of the auditor’s report(s), or nine months after the end of their audit period – whichever comes first.


Auditees are required by Federal law to submit Form SF-SAC and the reporting package to the FAC. Only online submissions are acceptable for filing through the FACs Internet Data Entry System (IDES). The reporting packages are uploaded and data on the Form SF-SAC are captured electronically. The IDES system automatically performs edit checks on the data to ensure complete and valid data entry. Once the reporting package and Form SF-SAC are submitted via the IDES, our National Processing Center (NPC) reviews the reporting package to ensure all required components (see “Content” section above) are present. If the reporting package is incorrect or incomplete, a rejection notice is sent to the auditee and auditor with steps on how to revise their previous submission to submit the correct data.


Form SF-SAC data is publicly disseminated through an Image Management System (IMS). All reporting packages are available to Federal grant-making agencies. Only the reporting packages for submissions with a fiscal period beginning on or after December 26, 2014 are publicly available.


The FAC facilitates Federal oversight of entities expending federal money. The FAC accomplishes this goal, as it is often the sole source of Single Audit information for federal agencies. In addition, public examination/exploration of Federal grants is facilitated by making audit information publicly accessible.

Special Topics

Provides timely, public information on the annual use of over $500 billion in federal awards.

Page Last Revised - October 8, 2021
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