Federal Audit Clearinghouse

Overview

The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget (OMB). Its primary purposes are to:
  • Distribute single audit reporting packages to federal agencies.
  • Support OMB oversight and assessment of federal award audit requirements.
  • Maintain a public database of completed audits.
  • Help auditors and auditees minimize the reporting burden of complying with Single Audit requirements.

Submit

The Internet Data Entry System (IDES) is the place to submit the single audit reporting package, including form SF-SAC, to the Federal Audit Clearinghouse (FAC). Single audit submission is required under the Single Audit Act of 1984 (amended in 1996), OMB Circular A-133, and the Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance).

Find

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Ask a Question

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Audit Info by the Numbers

According to OMB Circular A-133 and Uniform Guidance , non-federal entities 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).

Date

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