SINGLE AUDIT DISCLAIMER INFORMATION  
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GOVERNMENTWIDE AUDIT DATABASE DISCLAIMER BACKGROUND - PURPOSES – CONTENT - LIMITATIONS - ACCESS (Revised 9/9/04) BACKGROUND By Federal law (Title 31 U.S.C. Chapter 75), non-Federal entities that expend $300,000 ($500,000 for fiscal periods ending after December 31, 2003) or more in Federal awards annually are required to have audits conducted in accordance with Office of Management and Budget (OMB) Circular A-133 (Revised June 27, 2003). The Circular, which applies to audits of states, local governments, and non-profit organizations, provides detailed definitions and audit requirements, and requires "completed audit packages" to be submitted to the Federal Audit Clearinghouse (Clearinghouse). Completed audit packages must consist of: (1) A "reporting package" as specified in the Circular (and which includes the audit report); (2) A completed Form SF-SAC, "Data Collection Form for Reporting on Audits of States, Local Governments and Non-Profit Organizations." This form is based on information in the reporting package. It is signed by both the auditor and auditee, and used by the Clearinghouse as the basis for developing and maintaining the governmentwide audit database (Database); (3) The Circular prescribes unified reporting requirements for States, local governments, and non-profit entities, and mandates the use of the SF-SAC. The Circular applies to any covered non-Federal entity with respect to its fiscal years which begin after June 30, 1996; for most entities this means initial submissions under the revised Circular covered fiscal years ending June 30, 1997 or later. Approximately 40,000 audits are filed annually. The Clearinghouse retains copies of Form SF-SAC and the reporting packages for a period of at least three years. PURPOSES The purposes of the Clearinghouse are administrative. It acts as an agent for OMB and its primary purposes are to: (1) establish and maintain a governmentwide database of single audit results and related Federal award information; (2) serve as the Federal repository of single audit reports; and (3) distribute single audit reports to Federal agencies. The Database consists of information about audits of Federal awards as required by the Circular. Such information is available to the public. However, persons who seek to use the Database are strongly urged to (1) understand the selective content of the Database and (2) clarify questions about Database information with (as appropriate) the Federal oversight or cognizant agency or the Clearinghouse. This database contains only a limited amount of data from the complete Circular reporting package. As such, any final analysis about a particular non-Federal entity should be based upon the information in the full reporting required under the Single Audit Act Amendments of 1996 (including auditor's reports), rather than just the summary information from the data collection form. CONTENT The Database consists of information reported to the Clearinghouse on Form SF-SAC. Form SF-SAC is submitted to the Clearinghouse by non-Federal entities audited under the Circular. In general, Form SF-SAC and the Database provide five kinds of information: (1) General Information (Part I). This includes affected fiscal and audit period, type of audit, Employer Identification Number (EIN), Data Universal Numbering System number (DUNS) and Federal cognizant or oversight agency; (2) Auditee Information (Part I, Item 6). This includes basic information about the non-Federal entity being audited such as address, phone number, contact name, and the auditee’s certification of completeness and accuracy of the information provided on the SF-SAC; (3) Auditor Information (Part I, Item 7). This includes basic information about the auditor and the auditor statement; (4) Financial Statement of Audit Information (Part II). This includes information on type of financial statement and financial statement audit results; (5) Federal Program Information (Part III). This includes information about the A-133 audit results, Federal awards administered by the non-Federal entity, and an identification of Federal agencies required to receive audit reporting packages. LIMITATIONS The current database covers only Form SF-SAC data submitted and accepted. Extreme care should be exercised in drawing conclusions between entities/data now reflected in the database and those ultimately covered when all submissions are received for a given reporting year. The Clearinghouse conducts completeness and internal consistency edits to ensure the accurate electronic capture of reported data, but does not verify the reported data on the form with the reporting package submitted. The accuracy of the information on the data collection form is the responsibility of the auditee and auditor, who both must sign the completed form. Note that for entities’ submissions using the original Form SF-SAC for fiscal years ending on or before December 31, 2000, only a single Employer Identification Number (EIN) is reported for each entity’s report. This is true even when the entity covered in the database has two or more separate EINs assigned to it. Caution should be used in trying to compare entities and EINs covered in the Clearinghouse database with those reflected in any other source relating to Federal awards. For entities’ submissions using the revised Form SF-SAC for fiscal years ending on or after January 1, 2001, as reported, multiple EIN's will be included in the database. Similarly, for submissions covering fiscal years ending on or after January 1, 2004 DUNS numbers are to be reported. ACCESS The Database was developed in close cooperation with OMB staff and representatives of over 20 Federal awarding agencies, and designed primarily for their use to help monitor and manage Federal grant award programs (including the review and resolution of reported audit findings). To facilitate this use, standard queries for accessing information in the Database are organized to extract the data by Federal agency and grant award programs they administer. The Database is maintained in electronic form and accessible to users with personal computers and Internet browsers. The Database is currently accessed via the Clearinghouse Internet site at the address: http://harvester.census.gov/fac. To access the Database at the Clearinghouse Internet site, select "Access Single Audit Data" and click the "Retrieve Records" button at the bottom of this page. QUESTIONS Please see the Frequently Asked Questions page on our website (http://harvester.census.gov/fac/faq.htm). All inquiries regarding the Database should be directed as follows: E-mail: govs.fac@census.gov Phone: (301) 763-1551 (voice) (800) 253-0696 (toll free) (301) 457-1592 (fax) For all questions regarding forms or submissions, please call our Processing Unit at (888) 222-9907.