Download:
pdf |
pdf09-06-2013
Instructions for Form SF-SAC,
Reporting on Audits of States, Local Governments and Non-Profit Organizations
For Fiscal Periods Ending in
2013, 2014, and 2015
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it
displays a valid OMB control number. The valid OMB control number for this information collection is OMB No. 0348-0057. The
time required to complete this data collection form is estimated to average 59 hours for large auditees (i.e., auditees most likely to
administer a large number of Federal awards) and 17 hours for all other auditees. These amounts reflect estimates of reporting
burden on both auditees and auditors relating to the Form SF-SAC, including the time to review instructions, obtain the needed data,
and complete and review the information.
Circular A-133 __. 320(b) requires auditees to submit a
completed Form SF-SAC, along with one complete reporting
package in accordance with the June 26, 2007 Federal
Register notice, to the Federal clearinghouse designated by
OMB (currently the U. S. Census Bureau). The reporting
package is defined in __. 320(c) of the Circular. Auditees are
also required to send a copy of the reporting package (or written
notification of no findings) (__. 320(e)) to any pass-through entity
from which they receive Federal funds. Submissions to a passthrough entity should not include the Form SF-SAC.
award must be listed on the new Federal Awards Findings page,
Part 3, Item 7. The Federal award findings page includes the
Page 3 row number, CFDA number, the Federal program name,
the Finding reference number, type(s) of compliance
requirement(s), types of deficiencies, and if questioned costs are
reported.
Audit Finding Reference Numbers
Auditors are requested to use a standard format for audit finding
reference numbers reported on Part III, Item 7d. The requested
format is the four digit audit year, a hyphen and a three digit
sequence number (ex. 2013-001, 2013-002…2013-999). Audit
finding reference numbers on the Form SF-SAC should match
those reported in the Schedule of Findings and Questioned Costs
and applicable auditor’s reports. Standardized audit finding
reference numbers will be required beginning with audit year
2014.
Auditees should not submit a reporting package or Form SF-SAC
if their A-133 audit report is included in another auditee’s report.
Example: If the audit of a state university’s Federal awards is
included in the statewide single audit report and Form SF-SAC,
the university should not submit a reporting package or Form SFSAC to the Federal Audit Clearinghouse.
This Form SF-SAC version, dated 10-2013 should be used
for audits covering fiscal periods ending in 2013. This Form
is only available for submission on the Federal Audit
Clearinghouse (FAC) Web site (http://harvester.census.gov/fac/).
Page 3 Row Numbers
Each audit finding/Federal award combination on Page 4 relates
directly to Page 3 Federal awards by the Page 3 row number.
The number of rows on Page 4 corresponds to the “Number of
findings” applicable to a Federal award on Page 3.
Audit threshold for Federal expenditures is $500,000 or more
per year. The Office of Management and Budget (OMB) Circular
A-133 (Circular), “Audits of States, Local Governments, and NonProfit Organizations,” requires non-Federal entities that expend
$500,000 or more a year in Federal awards to have an audit
conducted in accordance with the Circular.
Type(s) of Compliance Requirement(s)
The auditor must report the Type of Compliance Requirement for
each finding reported on Part III, Item 7 using letters A-N, or P
(for “Other”) from the annual Circular A-133 Compliance
Supplement. The letter ‘O’ (for ‘None’) will no longer be needed
as it was only used when there was no finding.
The SF-SAC is not to be used by commercial (for profit) or
non-United States auditees. Commercial (for profit) and foreign
organizations should see the Federal awarding agency contact
for audit report submission instructions.
Compliance Findings, Internal Control Findings, and Other
Findings
For each audit finding listed on Part III, Item 7, the auditor must
mark any valid combination of five “Type(s) of Findings”:
Compliance Findings, which are 1) Modified Opinion, or 2) Other
Matters; Internal Control Findings, which are 3) Material
Weakness, or 4) Significant Deficiency; or 5) Other Findings. As
a result, Part III, Items 4 and 5 on the previous Form version
were removed.
WHAT’S NEW
Auditor EIN required
All audit firms must report their Employer Identification Numbers
(EINs) on new item Part I, Item 6b. Secondary auditors must
report the EINs on the secondary auditor contact information
page. To apply for an EIN, follow the guidance of the Internal
Revenue Service, located at http://www.irs.gov/.
Questioned Costs
For each audit finding listed on Part III, Item 7k, the auditor will
report if there were any Questioned Costs related to that finding.
The amount of Questioned Costs cannot always be determined.
Therefore, the auditor must only mark “Y” for Yes or “N” for No to
show if Questioned costs are reported or not. As a result, Part III,
Item 6 on the previous Form version was removed.
Reporting Federal Loan and Loan Guarantees
For each Federal award reported on Part III, Item 6, Federal loan
or Federal loan guarantee must be answered “Yes” or “No” in
new column Part III, Item 6f.
New Federal Award Findings Page
Page 3 no longer captures Audit Findings information. Only the
number of findings on each Federal award is captured in new
column Part III, Item 6k. Each audit finding on each Federal
SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE
Auditees are required to use the Internet submission form
on the FAC Web site. The only approved Form SF-SAC format
1
09-06-2013
is created using the Internet Data Entry System option on the
FAC website. The FAC Web site is located at:
http://harvester.census.gov/fac/. Click the appropriate link for
Form SF-SAC options.
they elect to have a program-specific audit conducted in
accordance with __.235.
Item 3 - Audit Period Covered- Mark the appropriate box.
Annual audits cover 12 months and biennial audits cover 24
months. If the audit period covered is neither annual nor
biennial, mark “Other” and provide the number of months
(excluding 12 and 24) covered in the space provided.
ELECTRONIC FORM INSTRUCTIONS
Beginning with audits with Fiscal periods ending in 2008, all Form
SF-SAC and Audit submissions must be made on the Internet.
The auditor’s and auditee’s email addresses must be used to
create a Form SF-SAC, attach the Single Audit and to create the
electronic certifications and signatures. Further instructions are
available on-line. Begin the Form SF-SAC at
http://harvester.census.gov/fac/collect/ddeindex.html.
Item 4 - Auditee Identification Numbers
(a) Primary Employer Identification Number (EIN)- Enter the
Auditee’s Employer Identification Number (EIN), the nine-digit
taxpayer identification number assigned by the Internal Revenue
Service (IRS). If the auditee was assigned multiple EINs, enter
the primary EIN.
Spreadsheet files for reporting the multiple Employer
Identification Numbers (EINs), multiple Data Universal
Numbering System (DUNS) numbers, multiple auditors
information, Federal awards and audit finding data can be
uploaded into the Internet Data Entry System.
(b) Are Multiple EINs Covered in this Report? Mark the
appropriate “Yes” or “No” box to indicate if the auditee (or
components of an auditee covered by the audit) was assigned
more than one EIN by the IRS. (Example: A Statewide audit
covers many departments, each of which may have its own EIN.)
Prior to completing Form SF-SAC, review the step-by-step
instructions available on the FAC Web site. Auditees must enter
their Form SF-SAC data using the Internet Data Entry System.
After the form passes all edits, the auditee and auditor must
attach an electronic image file containing the reporting package.
Submit and sign the form with electronic signatures. Submission
of anything other than a completed form and reporting package
will not be accepted.
(c) List the multiple EINs covered in this report- If Yes was
marked for multiple EINs list the additional EIN numbers for all
entities covered by the audit on the Auditee EIN Continuation
Sheet in Part I, 4c. An EIN should be considered covered in this
report if this report is intended to satisfy the entity’s or
component’s (e.g., State Agency, sub-entity) single audit
requirement. Do not include separate EINs for any component
that did not receive, expend, or otherwise administer Federal
awards. Do not include the primary EIN in Part I, Item 4c.
Revision
Submit audit revisions using the same report used to create initial
form online. After logging into the website and selecting the
report, follow the revision instructions on the main menu.
Note: Instructions for uploading additional EINs are included in
the on-line instructions available on the FAC Web site.
Form Due Date
The audit shall be completed and the data collection form and
reporting package shall be electronically transmitted within the
earlier of 30 days after receipt of the auditor's report(s), or nine
months after the end of the audit period, unless a longer period is
agreed to in advance by the Federal cognizant or oversight
agency for audit.
(d) Data Universal Numbering System (DUNS) Number- The
Data Universal Numbering System (DUNS) number is a unique
nine-digit identification sequence assigned by Dun & Bradstreet
(D&B) (available from the D&B DUNS registration hotline at 866705-5711). A DUNS number is required when applying for a
Federal grant on Grants.gov or any other application method. All
auditees who submit a Form SF-SAC are requested, but not
required to report the DUNS number on Part I, Item 4d of the
Form SF-SAC. For more information go to
http://fedgov.dnb.com/webform.
WHO TO CONTACT WITH QUESTIONS
For questions related to specific Federal awards, please contact
the Federal agency from which the award originated. For
technical audit questions, please contact the auditee’s Federal
cognizant or oversight agency. Appendix III of the “OMB Circular
A-133 Compliance Supplement” contains Federal agency contact
information for A-133 audits. Appendix III of the Compliance
Supplement is accessible via the Internet at
www.whitehouse.gov/OMB/grants. For questions concerning the
submission process or the form, contact the FAC
(1.800.253.0696). Information can also be found on the FAC
Web site (http://harvester.census.gov/fac/).
(e) Are multiple DUNS numbers covered in this report? Mark
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.
(f) List the multiple DUNS numbers covered in this report- If
“Yes” is marked for multiple DUNS list the additional DUNS
numbers on the Auditee DUNS Continuation Sheet in Part I, Item
4f. Report a DUNS number in this appendix 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 otherwise administer
Federal awards. The order of the DUNS listings is not important.
DESCRIPTION OF FORM
PART I: GENERAL INFORMATION
Item 1 - Fiscal Period End Date For This Submission
Enter the last day of the fiscal period covered by the audit.
Note: Instructions for uploading additional DUNS are included
in the on-line instructions available on the FAC Web site.
Item 2 - Type of Circular A-133 Audit- Click the appropriate
box. __.200 of the Circular requires non-Federal entities that
expend $500,000 or more in a year in Federal awards to have a
single audit conducted in accordance with __.500, except when
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
2
09-06-2013
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 4(d), mark Item
4(e) “Yes,” and enter the Smith County Sheriff’s Office DUNS
number in Item 4(f).
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.
Item 1 - Type of Audit Report. If the audit report for the financial
statements as a whole is an unmodified opinion, mark
“Unmodified opinion.” If the audit report for the financial
statements is modified, mark box(es) “Qualified opinion,”
“Adverse opinion,” and/or “Disclaimer of opinion,” as applicable.
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. The Jones County Sheriff’s Office should enter its DUNS
number as the principal DUNS number in Item 4(d), and mark
Item 4(e) “No.”
Audits of state and local governments often result in the auditor
providing multiple opinions on various opinion units within the
financial statements. In situations where there are unmodified
opinions on some opinion units and modified opinions on others,
multiple boxes should be checked in response to this question.
For example, if the financial statements for an auditee include a
qualified opinion for one opinion unit, a disclaimer of opinion for a
second opinion unit, and unmodified opinion on the remaining
opinion units, then mark “Qualified Opinion” and “Disclaimer of
Opinion.” “Unmodified Opinion” is marked only when an
unmodified opinion applies on the financial statements as a
whole or when unmodified opinions are provided on all opinion
units.
Example 3: Financial Administration: A State University
system 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 audit of the State
University system should list the payee’s (State Board of
Education) DUNS number as the primary DUNS number in
Item 4(d), mark Item 4(e) “Yes,” and list the DUNS numbers for
each campus listed in the original grant applications in Item
4(f).
Item 2 - Is a “going concern” emphasis-of-matter paragraph
included in the audit? Mark either “Yes” or “No” to indicate the
existence of a “going concern” emphasis-of-matter paragraph in
the audit report.
Item 5 - Auditee Information
(a-e) Enter auditee contact information. Department of Housing
and Urban Development project numbers are optional,
and may be included with the auditee name.
(f)
Item 3 - Is a significant deficiency disclosed? Mark either
“Yes” or “No” to indicate the disclosure of a “significant
deficiency.”
Select an email address.
Item 4 – Is a material weakness disclosed? Mark either “Yes”
or “No” to indicate the disclosure of a “material weakness”
(Circular '__.505 (d)(1)).
Item 6 - Primary Auditor Information
The primary auditor completes this item.
(a-f)
(g)
Enter the name, Employer Identification Number (EIN),
and contact information of the primary 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 on Page 1. The other auditors may enter their
contact information in Item 8, the Secondary Auditor
Contact Information Sheet.
Item 5 - Is a material noncompliance disclosed? Mark either
“Yes” or “No” to indicate the disclosure of a “material
noncompliance.”
PART III: FEDERAL PROGRAMS
The auditor completes this section of the form.
Item 1- Does the auditor’s report include a statement that the
auditee’s financial statements include departments,
agencies, or other organizational units expending $500,000
or more in Federal awards that have separate A-133 audits
which are not included in this audit (AICPA Audit Guide.)
Select an email address.
Item 7 – Was a secondary auditor used?
Check “Yes” or “No” to indicate whether or not multiple
auditors contributed to the audit. If “Yes”, enter the name,
Employer Identification Number (EIN), and contact
information of the secondary auditor organization(s) used
to conduct the audit work on the Secondary Auditor
Contact Information Sheet.
According to AICPA Audit Guide “Government Auditing
Standards and Circular A-133 Audits,” if the audit of Federal
awards did not encompass the entirety of the auditee’s
operations expending Federal awards, the operations that are not
included should be identified in a separate paragraph following
the first paragraph of the report on major programs. In Part III,
Item 1, mark either “Yes” or “No” to indicate the presence of such
a paragraph for any departments, agencies, or other
organizational units not included in the audit, which expended
$500,000, or more in Federal awards during the fiscal period.
Only the primary auditor will certify the reporting package.
Note: Instructions for uploading secondary auditor contact
information is included in the on-line instructions available on
the FAC Web site.
Item 2- What is the dollar threshold to distinguish Type A
and Type B programs? Enter the dollar threshold used to
distinguish between Type A and Type B programs as defined in
3
09-06-2013
'__.520(b) of the Circular. The dollar threshold must be
$300,000 or higher. Round to the nearest whole dollar.
The CFDA catalog is available on the Internet at:
http://www.cfda.gov. If the Federal program does not have a
CFDA number, follow the specific instructions below.
Item 3- Did the auditee qualify as a low-risk auditee? Mark
either “Yes” or “No” to indicate if the auditee qualifies as a lowrisk auditee under '__.530 of the Circular.
Column (a) Federal Agency Prefix- Enter the first two digits of
the CFDA number. The CFDA prefix identifies the awarding
Federal Agency listed in Appendix I-A. If the Federal Agency
does not have a CFDA prefix, use one of the prefixes (noted with
an asterisk) assigned for reporting purposes only.
Item 4- Were Prior Audit Findings related to direct funding
shown in the Summary Schedule of Prior Audit Findings?
Mark either “Yes” or “No” to indicate if the Summary Schedule of
Prior Audit Findings reports the status of any audit findings
relating to direct Federal awards expended. If “Yes”, identify the
Federal agency(ies) with prior direct findings in Item 5.
Column (b) CFDA Extension- The period is automatically
assumed and should not be entered on the form.
Programs with a CFDA Number
Item 5- Indicate which Federal agency(ies) have current year
audit findings related to direct funding or prior audit findings
shown in the Summary Schedule of Prior Audit Findings
related to direct funding. Mark (X) the Federal agency(ies) only
if the Schedule of Findings and Questioned Costs disclose audit
findings relating to direct Federal awards expended, OR, the
Summary Schedule of Prior Audit Findings reports the status of
any audit findings relating to direct Federal awards expended.
If the Federal program is listed in the CFDA, enter the
number from the Catalog.
In the first two spaces, enter the first two digits of the CFDA
number assigned to the Federal award. In the extension box,
enter the last three digits of the CFDA number.
Programs with No CFDA Number, but Award Has a
Contract or Grant Number
Notes: (1) Some CFDA prefixes are used by more than one
Federal Agency. Enter the same CFDA prefix used on the
Federal award application. If the auditor identified audit
finding(s) for a direct award, identify the specific Federal
agency from which the award originated. (2) Three separate
agencies use the CFDA numbers beginning with “45.” If one of
those agencies has current year findings related to direct
funding or prior audit findings related to direct awards in the
Summary Schedule of Prior Audit Findings related to direct
funding, mark the box next to an agency using either an “03,”
“05,” or “06” prefix from Appendix I-A. (3) See the Historical
index on the CFDA website (http://www.cfda.gov/) for
information regarding the reporting of awards granted by the
Federal Emergency Management Agency, now part of the
Department of Homeland Security.
If the Federal program is not listed in the CFDA or has no
CFDA number, enter the Federal Agency’s two-digit prefix as
listed in Appendix I-A. If the Federal Agency is not listed in
Appendix I-A, enter “99” for ”Miscellaneous.” In the extension
box, enter the contract or grant number from the Federal
Agency (up to fifty digits, letters or characters).
Programs with No CFDA Number, Contract Number or
Grant Number
In rare cases where a program does not have a CFDA number,
a contract number, or grant number, enter the Federal
agency’s two-digit prefix (as listed in Appendix I-A) in the first
two spaces. In the extension box, enter “UNKNOWN.”
Item 6-Federal Awards Expended During Fiscal Year - List
each program for which Federal awards were expended in the
same order as shown in the Schedule of Expenditures of Federal
Awards. List individual programs in each row.
Note: CFDA prefixes may not always be the same as the
prefixes listed in Appendix I-A. If an award has a CFDA
number, use that number. If the program does not have a
CFDA number, use the prefix from Appendix I-A.
Break out clusters, with the exception of R&D, and list each
individual program on a separate line. Report the R&D cluster at
the same level of detail as the Schedule of Expenditures of
Federal Awards.
Column (c) - Name of Federal Program - Enter the name of the
Federal program as shown in the CFDA. If the program is not
listed in the CFDA, a description of the award recognizable by
the awarding Federal agency should be entered. The name of
the pass-through entity is not required for indirect awards. If
applicable, the name of the pass-through entity and the
identifying number assigned to the pass-through entity can be
entered in this field.
The information to complete columns (a), (b), (c), (d), (e), (f), (g),
(h), (i), and (j) is obtained from the Schedule of Expenditures of
Federal Awards. The information to complete column (k) is
obtained from the Schedule of Findings and Questioned Costs
prepared by the auditor. Note that Page 3 includes the required
information for each Federal program presented in the Schedule
of Expenditures of Federal Awards (and notes thereto),
regardless of whether audit findings are reported.
Column (d) - Amount Expended- Enter the amount of
expenditures included in the Schedule of Expenditures of Federal
Awards for each Federal program. Note that amounts shall
include the value of Federal awards expended in the form of noncash assistance, including the amount of Federal insurance in
effect during the year. To determine if loans or loan guarantees
are considered Federal Awards, refer to the annual OMB Circular
A-133 Compliance Supplement or the audit’s Federal oversight
(or cognizant) agency. Round to the nearest whole dollar.
Note: Auditors may upload this page via an electronic
spreadsheet. Instructions for this option are included in the
instructions available on the FAC Web site.
CFDA Number- Federal Agency Prefix and Extension
Column (e) - Research and & Development- Mark either “Y” for
Yes or “N” for No to indicate if the Federal program is a Research
and Development (R&D) program as defined in __.105 of the
Circular. When a CFDA program consists of part R&D and part
Most common Federal awards are listed in the Catalog of
Federal Domestic Assistance (CFDA). A CFDA number consists
of a two-digit prefix, and a three-digit extension separated by a
period. If this information is unavailable, consult the Federal
awarding agency or pass-through entity to obtain this number.
4
09-06-2013
Column (a) Federal Agency Prefix (Auto-filled)- The first two
digits of the CFDA number will be entered automatically. The
CFDA prefix identifies the awarding Federal Agency listed in
Appendix I-A. If the Federal Agency does not have a CFDA
prefix, use one of the prefixes (noted with an asterisk) assigned
for reporting purposes only. This information correlates with
column (a) on part 3, Item 6.
non-R&D, list the R&D expenditure detail on one line and the
non-R&D expenditure detail on a second line.
Column (f) – Loan/Loan Guarantee – Mark either “Y” for Yes or
“N” for No if the program is a Federal loan or a Federal loan
guarantee. When a CFDA program consists of part loan/loan
guarantee component and part non loan/loan guarantee, list the
loan/loan guarantee expenditure detail on one line and the nonloan/loan guarantee expenditure detail on a second line.
Column (b) CFDA Extension (Auto-filled) - The period is
automatically assumed and should not be entered on the form.
This information correlates with column (b) on part 3, Item 6.
Column (g) – American Recovery and Reinvestment Act of
2009 (ARRA) – Mark either “Y” for Yes or “N” for No to indicate if
the Federal program received ARRA funds. If a CFDA program
involves the expenditures of both Recovery and non-Recovery
Act funding, each must be listed on a separate line.
Column (c) - Name of Federal Program from Page 3 (Autofilled) - The name of the Federal program as shown in the CFDA
will be entered automatically. If the program is not listed in the
CFDA, a description of the award recognizable by the awarding
Federal agency should be entered. The name of the passthrough entity is not required for indirect awards. This
information correlates with part 3, Item 6, column (c).
Column (h) - Direct Award- Indicate if the award was received
directly from a Federal awarding agency by marking (X) in the
appropriate box to indicate either “Y” for Yes or “N” for No. When
an award consists of both direct and indirect (i.e., received by a
subrecipient from a pass-through entity) funds, list the direct
expenditure detail on one line and the indirect expenditure detail
on a second line. When a single audit reporting entity receives
direct awards and transfers them to another part of the same
single audit reporting entity, these awards should still be reported
as direct (e.g., transfers within the single audit reporting entity do
not create a recipient/subrecipient relationship).
Column d) – Finding Reference Numbers - Audit finding
reference numbers should follow the same standard format. The
requested format is the four digit audit year, a hyphen and a
three digit sequence number (ex. 2013-001, 2013-002…2013999). Audit finding reference numbers on the Form SF-SAC
should match those reported in the Schedule of Findings and
Questioned Costs and applicable auditor’s reports.
Column (i)- Major program- Indicate if the Federal program is a
major program, as defined in __.520 of the Circular by marking
(X) in the appropriate box to indicate either “Y” for Yes or “N” for
No.
Column (e) Type of Compliance Requirements - Using letters
A-N, or P (for “Other”) the auditor must report the Type of
Compliance Requirement from the annual Circular A-133
Compliance Supplement. “O” (for ‘None’) will no longer be
needed as it was only used when there was no finding to report.
Column (j)- If yes, type of audit report on Major Program- If
Part III, Item 6(i) “Major program” is marked “Y” for Yes, enter
one letter (U, Q, A, or D) corresponding to the type of audit
report on the major program in the adjacent box in Column (j).
Enter either ‘U’ for Unmodified opinion, ‘Q’ for Qualified opinion,
‘A’ for Adverse opinion, or ‘D’ for Disclaimer of opinion. For
clusters, the type of audit report must apply to the program as a
whole. Therefore, all programs in a cluster should share the
same type of audit report and each line should be filled in
completely.
Columns (f) and (g) Compliance Findings -. Mark whether the
auditor identified the finding in the Report on Compliance for
Each Major Federal Program as the Basis for a Modified Opinion
or Other Matters or Neither. Mark “Y” for Yes for “N” for No for
each audit finding in each column.
Columns (h) and (i) Internal Control Findings - Mark whether
the auditor identified the finding in the Report on Internal Control
over Compliance as a Material Weakness or Significant
Deficiency or Neither. Mark “Y” for Yes or “N” for No for each
audit finding in each column.
Note: If two lines are listed for the same CFDA number
because part of the award is direct and part indirect, the
auditor should repeat the major program information on each
line. If the program is not a major program, leave the “Type of
Audit Report” box blank.
Column (j) Other Findings Other Findings can be marked “Y”
for Yes if there are no Compliance Findings or Internal Control
Findings. If the auditor marked “N” in all four columns (f), (g), (h),
and (i) (indicating there are no compliance findings or internal
control findings) mark “Y” for Yes to indicate Other Findings.
Column (k) – Number of Audit Findings - Indicate the number
of audit findings on the Federal program. If there are no findings
the auditor should put “0” (zero).
If the auditor marked “Y” in any columns (f), (g), (h), or (i),
indicating compliance findings or internal control findings. mark
“N” for No.
Item 7 Federal Award Findings
The Federal award findings section begins on page 4. The
information on part III, Item 7 directly corresponds to the number
of findings indicated in column (k) in Part III, Item 6. For each
finding noted on Part III, Item 6, column (k) the details will be
entered on Part III, Item 7. If Part III, item 6 (k) “Number of Audit
Findings” is 0 (zero), no information will appear for that Federal
Award in Part III, Item 7.
Page 3 row number (Auto-filled) - For each finding, the row
number that it correlates to on part 3, Item 6, column (k) will be
entered.
5
09-06-2013
Chief Financial Officer) electronically “signs” the statement that
the information on the form is accurate and complete as required
by __.320 of the Circular. Certify the Form electronically following
the online instructions.
The chart below shows the nine different possible combinations
of types of deficiencies for columns (f) through (j).
(f)
(g)
Compliance
Findings
(h)
(i)
(j)
Other Findings
Significant Deficiency
Material Weakness
Other Matters
Modified Opinion
This is to certify that, to the best of my knowledge and
belief, the auditee has: (1) engaged an auditor to
perform an audit in accordance with the provisions of
OMB Circular A-133 for the period described in Part I,
Items 1 and 3; (2) the auditor has completed such audit
and presented a signed audit report which states that
the audit was conducted in accordance with the
provisions of the Circular; and (3) the information
included in Parts I, II, and III of this data collection form
is accurate and complete. I declare that the foregoing is
true and correct.
Internal
Control
Findings
(Y/N ) (Y/N ) (Y/N ) (Y/N ) (Y/N )
1
2
3
4
5
6
7
8
9
Y
Y
Y
N
N
N
N
N
N
N
N
N
Y
Y
Y
N
N
N
N
Y
N
N
Y
N
Y
N
N
N
N
Y
N
N
Y
N
Y
N
Auditor Certification: The auditor listed on Page 1 is the same
auditor that certifies the reporting package. Certify the Form
electronically following the online instructions.
N
N
N
N
N
N
N
N
Y
The data elements and information included in this form
are limited to those prescribed by OMB Circular A-133.
The information included in Parts II and III of this form,
except for Part III, Items 4, 5 and 6a-6h was transferred
from the auditor's report(s) for the period described in Part
I, Items 1 and 3, and is not a substitute for such reports.
The auditor has not performed any auditing procedures
since the date of the auditor's report(s). A copy of the
reporting package required by OMB Circular A-133, which
includes the complete auditor’s report(s), is available in its
entirety from the auditee at the address provided in Part I
of this form. As required by OMB Circular A-133, the
information in Parts II and III of this form was entered in
this form by the auditor based on information included in
the reporting package. The auditor has not performed any
additional auditing procedures in connection with the
completion of this form.
Column (k) Questioned Costs - For each audit finding, the
auditor will report if there were any Questioned Costs related to
that finding. The amount of Questioned costs cannot always be
determined. Therefore, the auditor must only mark “Y” for Yes if
Questioned costs are reported or “N” for No if no Questioned
costs were reported.
Certification Page:
Auditee Certification: A senior representative of the auditee
(e.g., Chief Executive Officer, Controller, Director of Finance,
6
09-06-2013
APPENDIX I-A
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Alphabetic Order)
01*
African Development Foundation
61*
International Trade Commission
98
U. S. Agency for International Development
90
Japan – U.S. Friendship Commission
10
Department of Agriculture
16
Department of Justice
23
Appalachian Regional Commission
17
Department of Labor
88
Architectural & Transportation Barriers
09*
Legal Services Corporation
Compliance Board
42
Library of Congress
13
Central Intelligence Agency
99*
Miscellaneous
11
Department of Commerce
43
National Aeronautics & Space Administration
29
Commission on Civil Rights
89
National Archives & Records Administration
78
Commodity Futures Trading Commission
92
National Council on Disability
87
Consumer Product Safety Commission
44
National Credit Union Administration
94
Corporation for National and Community Service
05*
National Endowment for the Arts
12
Department of Defense
06*
National Endowment for the Humanities
90
Delta Regional Authority
68
National Gallery of Art
90
Denali Commission
46
National Labor Relations Board
84
Department of Education
47
National Science Foundation
90
Election Assistance Commission
77
Nuclear Regulatory Commission
81
Department of Energy
07*
Office of National Drug Control Policy
66
Environmental Protection Agency
27
Office of Personnel Management
30
Equal Employment Opportunity Commission
70
Overseas Private Investment Corporation
32
Federal Communications Commission
08*
Peace Corps
33
Federal Maritime Commission
86
Pension Benefit Guaranty Corporation
34
Federal Mediation and Conciliation Service
57
Railroad Retirement Board
18
Federal Reserve System
85
Scholarship Foundations
36
Federal Trade Commission
58
Securities and Exchange Commission
39
General Services Administration
59
Small Business Administration
40
Government Printing Office
60
Smithsonian Institution
93
Department of Health and Human Services
96
Social Security Administration
97
Department of Homeland Security
19
Department of State
14
Department of Housing and Urban Development
62
Tennessee Valley Authority
03*
Institute of Museum and Library Services
20
Department of Transportation
91
United States Institute of Peace
21
Department of the Treasury
04*
Inter-American Foundation
64
Department of Veterans Affairs
15
Department of the Interior
* Note: These prefixes are not assigned by the Catalog of Federal Domestic Assistance,
and are only used for OMB Circular A-133 reporting purposes only.
7
09-06-2013
APPENDIX I-B
Federal Audit Clearinghouse Federal Agency Two-Digit Prefix List
(Numeric Order)
01*
African Development Foundation
47
National Science Foundation
03*
Institute of Museum and Library Services
57
Railroad Retirement Board
04*
Inter-American Foundation
58
Securities and Exchange Commission
05*
National Endowment for the Arts
59
Small Business Administration
06*
National Endowment for the Humanities
60
Smithsonian Institution
07*
Office of National Drug Control Policy
61*
International Trade Commission
08*
Peace Corps
62
Tennessee Valley Authority
09*
Legal Services Corporation
64
Department of Veterans Affairs
10
Department of Agriculture
66
Environmental Protection Agency
11
Department of Commerce
68
National Gallery of Art
12
Department of Defense
70
Overseas Private Investment Corporation
13
Central Intelligence Agency
77
Nuclear Regulatory Commission
14
Department of Housing and Urban Development
78
Commodity Futures Trading Commission
15
Department of the Interior
81
Department of Energy
16
Department of Justice
84
Department of Education
17
Department of Labor
85
Scholarship Foundations
18
Federal Reserve System
86
Pension Benefit Guaranty Corporation
19
Department of State
87
Consumer Product Safety Commission
20
Department of Transportation
88
Architectural & Transportation Barriers
21
Department of the Treasury
23
Appalachian Regional Commission
89
National Archives & Records Administration
27
Office of Personnel Management
90
Delta Regional Authority
29
Commission on Civil Rights
90
Denali Commission
30
Equal Employment Opportunity Commission
90
Election Assistance Commission
32
Federal Communications Commission
90
Japan – U.S. Friendship Commission
33
Federal Maritime Commission
91
United States Institute of Peace
34
Federal Mediation and Conciliation Service
92
National Council on Disability
36
Federal Trade Commission
93
Department of Health and Human Services
39
General Services Administration
94
Corporation for National and Community Service
40
Government Printing Office
96
Social Security Administration
42
Library of Congress
97
Department of Homeland Security
43
National Aeronautics & Space Administration
98
U. S. Agency for International Development
44
National Credit Union Administration
99*
Miscellaneous
46
National Labor Relations Board
Compliance Board
* Note: These prefixes are not assigned by the Catalog of Federal Domestic Assistance,
and are only used for OMB Circular A-133 reporting purposes only.
8
| File Type | application/pdf |
| File Modified | 2013-09-09 |
| File Created | 2013-09-09 |