A - For an overview of the Single Audit Process, please read the Grants Management Committee’s Single Audit Pamphlet “Highlights of the Single Audit Process” and the brochure “Single Audit Basics and Where to Get Help” at: (http://harvester.census.gov/fac/OMBrevisions.html).
A - According to the OMB Circular A – 133,
Subpart B--Audits §___.200 (a) “Non-Federal entities that expend $300,000 ($500,00 for fiscal years ending after December 31, 2003) or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in §___.205.” Please see §___.205 for information regarding loans as expenditures. Questions of interpretation should be directed to the contact for your federal cognizant or oversight agency for audit. (See Questions 5 and 6.) Contacts are listed in Appendix III of the OMB Circular A-133 Compliance Supplement at: http://harvester.census.gov/fac/APPX3.htm.
A1 - If you have technical audit questions requiring interpretation of the OMB Circular A-133 as it applies to your circumstances, you must contact your Federal cognizant or oversight agency. Contact information is available in Appendix III of the OMB Circular A-133 Compliance Supplement at (http://harvester.census.gov/fac/APPX3.htm).
A2 - If you have technical questions regarding program specific requirements, contact the Federal grantor agency. If the program is provided directly from the Federal program agency, the grant award document usually provides one or more points of contact. If the program is provided directly and the grant award document does not identify a contact person, refer to the Catalog of Federal Domestic Assistance for contact information. [The Catalog may be found at http://www.cfda.gov/]. If the award is received from a pass-through entity, contact the pass-through entity for questions concerning requirements or specific processes it imposes on its sub-recipients.
A3 - If you have questions about the status of your submission, please check the status online at http://harvester.census.gov/fac/dissem/disclaim.html. (Click “Retrieve Records” below the disclaimer, click Option 1, “Entity Search” under Search for Status of Submissions.
A4 - If you have basic questions regarding the submission or processing of your Single Audit package, contact the Federal Audit Clearinghouse at
or email: email@example.com
A - The Federal Audit Clearinghouse maintains a database of Single Audit submissions going back to 1997. To query our online database, go to our homepage (http://harvester.census.gov/fac). There, click "Search The Single Audit Database". After reading the disclaimer, click the "Retrieve Records" button. Read the instructions. For files dated 2007 and earlier, we recommend that you click "Advanced Entity Search" (Option 4) and enter criteria specific to your request. Most of the search criteria relate to information on the form SF-SAC, so you may want to familiarize yourself with the Form SF-SAC and its instructions first (http://harvester.census.gov/fac/collect/formoptions.html).
A - The Form SF-SAC and the Single Audit Reporting packages for fiscal periods ending on or after January 1, 2008 must be submitted online.
1. Create your online report ID at http://harvester.census.gov/fac/collect/ddeindex.html , click on “Enter New Form”
2. Complete the Form SF-SAC
3. Upload the Single Audit
4. Certify the Submission
5. Click “Submit.”
A - According to the OMB Circular A – 133,
Subpart C -- Auditees §___.320 Report Submission. The following must be submitted:
§ A completed Form SF-SAC as described in Section _.320 of OMB Circular A-133;
§ One complete copy of the Single Audit reporting package as described in Section_.320 of OMB Circular 133 including:
§ Financial Statement(s)
§ Schedule of expenditures of Federal Awards
§ Summary Schedule of Prior Audit Findings (see below).
§ Opinion on Financial Statements
§ Report on Internal Control- GAS
§ Report on Compliance- GAS
§ Report on Internal Control- A-133
§ Report on Compliance- A-133
§ Schedule of Findings and Questioned Costs
§ Corrective Action Plan (if findings)
§ Opinion or Disclaimer of Opinion on Schedule of Federal Awards
A - According to the OMB Circular A – 133, Subpart C -- Auditees §___.320 (b) Data Collection. A senior level representative of the auditee and the auditor must sign the form. Electronic signatures are accepted for submissions as of 2008. For prior years signatures must be original and dated.
A - The audit shall be completed and the data collection form and reporting package shall be submitted by the the earlier date of either 30 days after receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. See OMB Circular A-133 §___.320 (a), (http://www.whitehouse.gov/sites/default/files/omb/assets/a133/a133_revised_2007.pdf ).
A - Federal agencies no longer grant extensions to due dates for Single Audit submissions. If the auditee or auditor wishes to inform the Federal agency they will be late, he or she may do so by contacting the Federal oversight or cognizant agency for the audit. Contact information is available in Appendix III of the OMB Circular A–133 Compliance Supplement, or at http://harvester.census.gov/fac/APPX3.htm
For more Recovery guidance, including no extension for Single Audits, please see Item 7, pages 5 & 6 of the OMB Memorandum M-10-14 for additional guidance:
A - No. Submissions of Form SF-SAC and the Single Audit reporting package for fiscal periods ending on or after January 1, 2008 must be submitted using the Federal Audit Clearinghouse’s Internet Data Entry System at http://harvester.census.gov/fac/collect/ddeindex.html
A - Yes. Log back into the report using the same password. The checklist on the main menu will help you determine what needs to be completed.
A - No. A new Report ID is required for each entity’s submission for each fiscal period.
A - Upload your complete Single Audit reporting package in a single PDF file.
A - Go to our homepage (http://harvester.census.gov/fac). There, click "Search the Single Audit Database". After reading the disclaimer, click the "Retrieve Records" link. Read the instructions. To check the status of your submission, click “Entity Search” (Option 1) under “Status of Submissions” and enter the EIN or a unique portion of the auditee’s name.
A - Follow the instructions below to update an Audit or Form that has already that has already been submitted:
1. Go to http://harvester.census.gov/fac/collect/ddeindex.html
2. Click on "update a form"
3. Sign in using your Report ID and Password created for your report.
4. When you get to the main menu (underneath the green check marks), click
on "Revise Submission"
5. Read the instructions and, if you are ready to proceed, click "yes"
6. Upload the corrected A-133 report (the entire report needs to be
uploaded, not just the section that has changed)
7. You will need to go through the certification process again. This is
done whenever anything is changed in the SF-SAC or the A-133
8. Once certified by both the Auditee and Auditor click on the "Submit "
to send it to the Federal Audit Clearinghouse.
A - When the submission is ready, the certifying officials for the auditee and auditor will receive emails with unique signature codes and a link to the website. Both auditee and auditor certifying officials are required to enter their signature codes online to certify the Form.
A - Yes. The auditee and auditor contacts will receive automated emails from the Federal Audit Clearinghouse as verification of the submission.
A - At this time there is no option to delete records for clients. If you have not submitted the full A-133 report to the Federal Audit Clearinghouse then simply stop working in that report and ignore it. Do not log back in. After 45 days the system will automatically lock the report. Sometime in the future, the FAC will go in and purge abandoned reports IDs. If you have submitted a report that you would like to delete or if you have any questions please give us a call at 1-800-253-0696 to discuss the matter further.
A - According to the OMB Circular A – 133
Subpart D -- Federal Agencies and Pass - Through Entities §___.400 Responsibilities. If the amount of Federal Awards expended is more than $25 million ($50 million for fiscal years ending after December 31, 2003) a year and includes direct awards, your organization will have a cognizant agency. If the amount of Federal awards expended is $25 million ($50 million for fiscal years ending after December 31, 2003) or less, or includes no direct awards, your organization will have an oversight agency.
A - Cognizant (COG) agencies are determined by the Federal Audit Clearinghouse. A listing of current cognizant agency assignments is in the “Cog List Report” available in Specialized Reports (http://harvester.census.gov/sac/dissem/reports.html). The following Cognizant Reference Chart shows the Federal award expenditure threshold for Cognizance each audit year and the audit year used for Cognizant agency determination.
A - The oversight agency is the Federal agency that awarded the greatest amount of direct awards expended. If no direct awards were expended, the Federal agency that awarded the greatest amount of indirect awards expended is assigned oversight responsibility. Oversight agencies are identified by the Federal Audit Clearinghouse in the online database based on the expenditures reported in the year of the audit.
The Federal oversight (or cognizant) status and Federal agency for an audit is listed at the bottom of page two of completed Form SF-SAC data for that audit. Completed Form SF-SAC data for any completed audit can be found by searching the Single Audit database (see FAQ #4, above).
A - If there are no prior audit findings, the Summary Schedule of Prior Audit Findings is not required. However, we request that you include a separate statement that there are no prior audit findings. In addition, Form SF-SAC Part III, Item 7 “Were Prior Audit Findings related to direct funding shown in the Summary Schedule of Prior Audit Findings?” should be answered ‘No’ if there were no prior audit findings or if the prior findings were related only to pass-through programs.
A - Auditors should take care to ensure that programs indicated as major agree with the programs identified as Major in the summary of auditor’s results and actually tested as Major by the auditor.
The June 2007 PCIE Report on the National Single Audit Sampling Project found the auditors were misreporting coverage of major programs. Specifically instances were found where one or more major programs were incorrectly identified as having been audited as a major program when they were not audited. This is a very consequential error because report users rely on correct identification of major programs as part of Federal program monitoring.
A - The Data Universal Numbering System (DUNS) number is a unique nine digit identification number provided by the commercial company Dun & Bradstreet (D&B). A DUNS number is required on all applications for direct Federal awards. Additional information is available at http://www.grants.gov/RequestaDUNS .
A - Beginning with fiscal periods ending in 2004, the Office of Management and Budget (OMB) requests, but does not require the reporting of DUNS number(s) on all Form SF-SAC submissions. Because a DUNS number is unique for each location, do not use another organization’s DUNS number.
A - Your organization must have a DUNS number at the time it applies to the Federal government for Federal awards. A DUNS number is required under OMB policy as part of the application process. If your organization does not have a DUNS number, call Dun & Bradstreet (D&B) at 866-705-5711. The process to request a DUNS number assignment takes about 10 minutes and is free of charge. You may also request a DUNS number assignment at the D&B company website: (http://fedgov.dnb.com/webform/displayHomePage.do).
If you already have a DUNS number, the D&B representative will advise you over the phone. As a result of obtaining a DUNS number you might be included on D&B's marketing list that is sold to other companies. If you do not want your name/company included on this marketing list D&B has asked that you contact them anytime, at the same numbers noted above, to request your name/company be removed from the marketing list.
A - If you report a DUNS number, the primary DUNS reported in Part I, Item 5d should be the DUNS number used on the on the application for the Federal award(s). If another organization served as the financial administrator of the Federal awards expended by the auditee, that organization’s DUNS number is requested and should be listed on Part I Item 5f on the Page 4 continuation sheet. The auditor should note there is currently no consequence for listing a DUNS number as the primary number (in Part I, Item 5d) when it is not actually the primary number.
A - Only Dun & Bradstreet has a complete DUNS listing. Please contact Dun & Bradstreet for information or check for your entity’s individual DUNS number at (http://ccr.dnb.com/ccr/pages/CCRSearch.jsp). The Federal Audit Clearinghouse will display reported DUNS numbers on its online database of completed Single Audit submissions.
A - When either entering or uploading the DUNS number in the Internet Data Entry System, enter only the numbers. Do not include hyphens (dashes). Note also that DUNS reporting is not requested until the 2004 audit year.