This e-mail should arrive within a minute of registering your e-mail address. If you do not receive the registration confirmation e-mail from GOVS.FAC.IDES@CENSUS.GOV, try the following steps:

1. Check your junk or spam folders.
2. Contact your IT department to check your firewall settings (even if you receive other e-mails from GOVS.FAC.IDES@CENSUS.GOV, the password e-mail contains a link, which is why it is sometimes quarantined by IT security systems).
3. Go to the IDES login page and follow the steps to Reset Password.
4. Send the Federal Audit Clearinghouse (FAC) a test e-mail at GOVS.FAC.IDES@CENSUS.GOV

This message simply means your e-mail address has been added as a contact on an audit report in the system. You will still need to set up a password if you have not logged in since Nov 20, 2013. Do this by clicking Reset User Password and following the prompts.

Yes. Each person listed in the report must set up their own password before they can access the report.

No. Contacts can be added to an audit report at any time. If your e-mail address is entered by another person (such as your auditor), you will receive an e-mail notification. Click the link in that e-mail to register your e-mail address and create your password.

Only one user can access a report at a time. If you receive an error message saying, "This report is being accessed by _______ ", please contact that individual. If they have already logged out, please ask them to log in and back out again to reset this system flag. If that is unsuccessful, contact the Federal Audit Clearinghouse to reset the flag. If you are unable to reach anyone to resolve this, the flag will also reset overnight.

In order to access a report, you must be listed as one of the contacts on that report. Someone else with access to this report must add you as a contact, and then you will be able to access it.

You, or anyone with access to a particular report, may log in and add or deactivate a user. Do this by either accessing Account Tools located on the Account Home page, or through the Report Access menu located in an individual report. For additional instruction, please see Chapter 10 of the IDES 2013-2014 User Manual .

For security reasons, you cannot change an e-mail address in the system. To correct a spelling error, simply add a new user (with the correct e-mail address), ensure user roles are correct (if that user is a certifier), then deactivate the user account with the incorrect e-mail address. All of this can be done through Account Tools in the upper right located on the Account Home page, or Report Access on the left if you are already logged into a report.

The best way to do this is to register a user account using the old e-mail address while the user can still access it. Then log in and update it to the new address by selecting Account Tools → Update My E-mail Address in the upper right corner of the Account Home page. This will link any reports listed under the old e-mail address with the new e-mail address.

If the user can no longer access their old e-mail account, another user can grant them access to individual reports, as appropriate, by selecting Account Tools → Add a User to a Report or through the Report Access menu located in individual reports. Anyone with access to those reports can also remove the old user identities. For additional instruction please see Chapter 9 of the IDES 2013-2014 User Manual .

In order to certify, you must be designated as the certifying official. Change the role of certifying officials in the Report Access section located on the left side of the Report Home page in individual reports.

Yes, however, any certifications done prior to the change must be completed again. The auditor/auditee certifying official cannot be the same person.

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.

If you have incorrectly entered the month or day, you can change that by unlocking the report, and making that change on the General Info tab.

If you have incorrectly entered the year, you unfortunately cannot change that once it has been input, therefore you must start a new report. Contact the Federal Audit Clearinghouse to delete your old draft report. In the mean time, when you get to the screen which indicates that EIN is already in use for that fiscal year, select the first option available (of the 3), and that will allow you to continue.

This typically happens when the file is too large. To shrink the file, click File → Print. Then select Adobe PDF from the printer drop-down menu, and click Print. This will not actually print the file, but it will flatten it and prompt you to resave the file. Try uploading the new file.

If there are no prior audit findings, the Summary Schedule of Prior Audit Findings is not required. However, please include a separate statement indicating 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.

For general questions about Loans and Loan Guarantees, please see page 5 of the Form Instructions, or contact your Federal Oversight or Cognizant Agency .

Auditors should ensure that programs indicated as Major on Form SF-SAC agree with the programs identified as Major Programs in the summary of auditor’s results, and are actually tested as Major Programs by the auditor.

The June 2007 PCIE Report on the National Single Audit Sampling Project found auditors misreported coverage of major programs, including specific instances of Major Programs being incorrectly identified as major programs when in fact they were not audited. This is a consequential error because report users rely on correct identification of Major Programs as part of Federal program monitoring.

All PDFs must now be text searchable, unencrypted and unlocked. If you fail to meet these requirements, your reporting package will not be accepted. Instructions on how to create an acceptable PDF are located on the Single Audit Reporting Package Upload page (the next screen after clicking the STEP 2. Upload and Finalize Audit Report button), as well as here.

No. OMB prefers you complete the information each year to prevent common errors that occur when data automatically rolls over.

According to the OMB Circular A-133 Subpart B--Audits §___.200(a) Non-Federal entities that expend $300,000 ($500,000 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.

Direct questions of interpretation to the contact for your federal cognizant or oversight agency. Contacts are listed in Appendix III of the OMB Circular A-133 Compliance Supplement .

According to the OMB Circular A – 133¹, 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
  • 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

The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year end date—whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. See OMB Circular A-133 §___.320 (a) .

For nine-month due dates only that fall on non-business days such as weekends and holidays, the Federal Audit Clearinghouse (FAC) will make an automatic adjustment to your due date. Otherwise, the FAC is a 24-hour website, and you must submit your reporting package by 11:59pm EST on the day it is due. Time stamp adjustments to submissions received after 11:59pm EST but before 11:59pm in your local time zone can be made by request.

Federal agencies no longer grant extensions to due date 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 .

Please refer to Item 7, pages 5 & 6 of the OMB Memorandum M-10-14 for additional guidance regarding extensions.

Beginning with fiscal year 2013 audits, auditors will be required to submit their EIN on Form SF-SAC. If you do not have an EIN, you can obtain one by doing one of the following:

• Complete Form SS-4, Application for Employer Identification Number, obtained by calling 1-800-TAXFORM (1-800-829-3676) or at the Internal Revenue Service website.
• Call 1-800-829-4933 to receive your EIN by telephone.
• Select the Online EIN Application link on the Internal Revenue Service website. The EIN is issued immediately once the application information is validated. (The online application process is not yet available for corporations with addresses in foreign countries or Puerto Rico.)

CPAs with firms are not to use individual EINs. Audit Firms, including sole-proprietors, need EINs.

Per OMB, social security numbers are never to be used in place of EINs. You must obtain an EIN.

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 or visit the D&B D-U-N-S Request Service. 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.

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.

Follow the instructions below to update an Audit or Form that has already been submitted:

1. Go to the Internet Data Entry System (IDES).
2. Log into the system using your user e-mail address and user password.
3. Click Revise from the Account Home page.
4. Select the Report ID you want to revise.
5. Select whether you want to revise the Audit and Form, or just the Audit.
6. Revising a submitted report requires that the certification process be completed again.
7. Once the report is certified by both Auditor and Auditee, resubmit the reporting package to the Federal Audit Clearinghouse (FAC) for processing.

If you would like to delete a report, please send a written request with the Report ID and a brief reason ("This report was a duplicate draft of the one we submitted", "We were not required to file that year but we started a draft before we realized that", etc.) to the Federal Audit Clearinghouse (FAC).

The Federal Audit Clearinghouse (FAC) acts as an executive agent for the Office of Management and Budget (OMB) and does not own the data it collects. Our role is to collect and disseminate information and documents, as detailed in the OMB Circular A-133.

To request information not available in the Internet Data Dissemination System, such as a copy of an independent auditor’s single audit report for an organization, please contact the organization’s Oversight or Cognizant Agency with your request. If you need help determining an organization’s oversight or cognizant agency, please contact us.

• If the amount of Federal awards expended is $50 million or less in a fiscal year, or includes no direct awards, the organization will have an oversight agency.
• If the amount of Federal Awards expended is more than $50 million in a fiscal year and includes direct awards, the organization will have a Cognizant Agency.