# Federal Audit Clearinghouse *Office of the U.S. federal government that receives and distributes Single Audit reporting packages* The **Federal Audit Clearinghouse** (FAC) is a federal office of the United States. Acting under U.S. Office of Management and Budget (OMB) Circular A-133 Revised, it collects the Single Audit reporting packages filed by recipients of federal assistance, processes them, and passes them to federal agencies.[^1] OMB assigned the clearinghouse role to the U.S. Census Bureau. The Bureau runs an online database of submitted Single Audit information that reaches back to 1997.[^1] The Single Audit exists to monitor whether federal assistance is used fairly, legally and correctly.[^2] The public database holds a summary of each audit: identifying details for the recipient and its auditor, the programs audited, and the category of any findings. Federal agencies may obtain the fuller reporting packages on request.[^2] ## Background The Wikipedia account, as retrieved on 26 October 2026, puts federal assistance at more than $500 billion a year. Recipients include states, cities, counties, non-profit organizations, universities and individuals. The account does not give a date for the figure.[^2] A Single Audit is required each year of any state or local government, non-profit entity or Indian tribe whose spending of federal assistance reaches $750,000 or more in one fiscal year.[^2] The audit examines how the recipient used and managed the federal funds. It tests compliance with the laws and regulations that govern the particular assistance.[^2] When the audit is finished, the recipient files the auditor's reports and other required documents with the FAC. The FAC records the results in its electronic database and stores the data.[^2] That database is limited to a set number of fields: - basic details on the recipient and on its auditor, including contact information; - the federal programs under which assistance was received and audited; - the category of any findings the auditor reported, such as noncompliance or illegal acts.[^2] Federal agencies and the general public can search the database. A federal agency that wants the detail behind a recipient's results or findings may ask to see the full reporting package.[^2] The FAC is described as having four basic operating objectives.[^2] ## Data Collection Form Recipients complete the Data Collection Form (Form SF-SAC) online and file it with each Single Audit reporting package. Both the recipient and the auditor certify the form.[^3] The form condenses a recipient's full audit results into a few pages, which lets the FAC sort and categorize submissions more quickly.[^3] Starting with 2008 audit submissions, the entire audit package must be filed electronically.[^3] The form has three parts: - **Part one** collects contact details for the recipient and its auditor. This includes the person in the recipient's top management post (for example a [[governor]], mayor, chancellor, president or chief executive) and the auditor, usually a partner. It also collects addresses, telephone numbers and the Employer Identification Number.[^3] - **Part two** covers the audit itself. The auditor reports the final results, describes the risk assessments performed on the recipient, identifies which federal programs were actually audited, and states whether any findings were noted.[^3] - **Part three** lists all federal assistance received, program by program. For each program it gives the amount used, the type of assistance, and whether findings arose; where findings arose, it gives the type of compliance requirement they concern.[^3] ## Notes [^1]: Wikipedia, *Federal Audit Clearinghouse* (revision 1368386112, retrieved 26 October 2026), lead section — establishes the FAC's function under OMB Circular A-133 Revised, OMB's designation of the U.S. Census Bureau, and the online database dating to 1997. https://en.wikipedia.org/wiki/Federal_Audit_Clearinghouse [^2]: Wikipedia, *Federal Audit Clearinghouse* (revision 1368386112, retrieved 26 October 2026), "Background" section — establishes the purpose of the Single Audit, the $500 billion assistance figure, the $750,000 threshold, the filing process, the contents and access limits of the database, and the four operating objectives. https://en.wikipedia.org/wiki/Federal_Audit_Clearinghouse [^3]: Wikipedia, *Federal Audit Clearinghouse* (revision 1368386112, retrieved 26 October 2026), "Data Collection Form" section — establishes Form SF-SAC's purpose, certification, three-part structure, and the electronic-filing requirement beginning with 2008 audit submissions. https://en.wikipedia.org/wiki/Federal_Audit_Clearinghouse