TLDR
The SF-SAC is the Data Collection Form that transmits your Single Audit results to the Federal Audit Clearinghouse (FAC). It must be submitted within 30 days of the auditor's report or nine months after fiscal year-end, whichever comes first. The auditee certifies the form; the auditor certifies the audit findings. Most rejections trace to SEFA math errors, missing subrecipient data, or UEI mismatches — all preventable with a clean SEFA and current SAM.gov registration.
The SF-SAC is the administrative end of the Single Audit, but it is the record federal agencies actually look at when deciding whether to fund you again. A clean filing is a quiet asset; a late or rejected one is a flag that compounds across every future application.
TL;DR
- The SF-SAC transmits your Single Audit results to the Federal Audit Clearinghouse.
- Deadline: 30 days after the auditor’s report or 9 months after fiscal year-end, whichever is earlier.
- Both auditee and auditor must certify before the submission is accepted.
- SEFA reconciliation errors cause most rejections; verify before you file.
- The FAC moved from Census to GSA in October 2023; the submission portal is now fac.gov.
What Triggers an SF-SAC
Organizations that expend $1,000,000 or more in federal awards during a fiscal year trigger Single Audit requirements under 2 CFR 200 Subpart F. The $1,000,000 threshold applies to fiscal years ending September 30, 2025 or later, under the revised 2 CFR 200.501; the prior threshold was $750,000. The Single Audit report is then accompanied by an SF-SAC filing. Organizations below the threshold do not file and may not even undergo a Single Audit.
Step-by-step
- Confirm your expenditure threshold and Single Audit requirement.
- Finalize the SEFA with your auditor and reconcile totals to the financial statements.
- Register or log in at fac.gov with your organization’s UEI.
- Complete the General Information section with org, fiscal year, and auditor data.
- Enter SEFA line items and audit findings.
- Upload the complete reporting package as PDFs.
- Obtain both auditee and auditor certifications.
- Submit through the FAC and retain the PDF confirmation.
What Usually Goes Wrong
SEFA reconciliation is the first failure point. When a federal award is received as a subaward through a state agency, the state’s pass-through identification must be captured accurately, including the state’s UEI and the prime federal agency. Miss one and the FAC rejects the submission.
UEI registration is the second failure point. SAM.gov registration must be active on the date of filing. Organizations that let their registration lapse between filings discover the gap when the FAC rejects the submission.
The third failure point is auditor firm information — the CPA firm’s EIN, license number, and auditor certification must match what the AICPA and relevant state board recognize. Organizations using a smaller firm should verify firm data with the auditor before beginning SF-SAC entry.
After Submission
The FAC publishes accepted submissions within a few business days. The public record is searchable at fac.gov by UEI or organization name. Federal agencies pull this record when evaluating new award applications; private funders sometimes review it as part of due diligence.
If SEFA corrections surface after submission — which does happen when prior-period adjustments are identified — a revised filing replaces the original in the public record. The original filing date still counts for deadline compliance purposes.
What GrantPipe Does Here
GrantPipe maintains the SEFA as a live report throughout the year, so the data your auditor needs for the SF-SAC is already reconciled and exportable at year-end. Start a trial.
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Source: GAO April 2024 analysis (GAO-24-106173)
Source: AICPA Not-for-Profit Industry Conference survey data (2022-2023)
Source: OMB Memorandum M-23-18 and 2 CFR 200.512
- SF-SAC
- The Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations. Transmits Single Audit results to the Federal Audit Clearinghouse under 2 CFR 200.512.
DEFINITION
- Federal Audit Clearinghouse (FAC)
- The central repository for Single Audit reports, operated by the General Services Administration since October 2023 (previously by the Census Bureau). Located at fac.gov and publicly searchable.
DEFINITION
- Low-risk auditee
- A designation under 2 CFR 200.520 that allows reduced audit coverage in subsequent years for organizations with two consecutive years of clean Single Audits, no material weaknesses, and timely SF-SAC submission.
DEFINITION
- Reporting package
- The set of documents submitted with the SF-SAC: auditor's report, financial statements, SEFA, schedule of findings, and corrective action plan. Uploaded as PDFs to the FAC.
DEFINITION
Q&A
How long does SF-SAC submission take?
Once the audit is finalized and the SEFA is clean, SF-SAC data entry takes 2 to 4 hours. Organizations with many subrecipients or findings may need longer. The step that extends the timeline most often is reconciling SEFA totals to the audited financials — errors there require auditor follow-up before submission can proceed.
Q&A
What causes most SF-SAC rejections?
The three top causes are SEFA reconciliation errors where expenditure totals do not tie to the financial statements, missing or invalid UEIs for subrecipients and pass-through entities, and PDF uploads that fail validation. All three are preventable with SEFA review and SAM.gov status verification before filing.
Q&A
How does SF-SAC submission affect future funding?
Federal awarding agencies review FAC records before making new awards. A record with unresolved prior-year findings, late submissions, or repeated corrective actions signals elevated risk. Organizations with clean filings and low-risk auditee status face lower scrutiny and faster award processing.
Frequently asked