FAC Announces Data Collection Form Extension

Thoughtware Article Published: Apr 01, 2016
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The Federal Audit Clearinghouse (FAC) has announced an extension for the Form SF-SAC (Data Collection Form or form) filed under the Uniform Guidance for audit periods beginning after December 26, 2014. The form is expected to be available by the end of June 2016. Below is the full announcement from the FAC website:

The Federal Audit Clearinghouse (FAC) anticipates collection of data for single audits performed under Uniform Guidance to begin in late Spring 2016 (after a new Form SF-SAC is issued). Auditees whose audits were performed under the Uniform Guidance are unable to submit the Form SF-SAC and their reporting package to the FAC at this time. The Office of Management and Budget (OMB) has determined that any Uniform Guidance single audit submissions due prior to July 31, 2016, will now be due to the FAC on July 31, 2016. This extension only applies to the actual submission to the FAC. The audit itself must be completed and reports issued within the timeframe specified in the Uniform Guidance. Submissions of single audits performed under OMB Circular A-133 must continue to follow the deadlines prescribed in OMB Circular A-133.


The extension only applies to submission of the form, not the completion of the audit. The audit still must be completed within nine months of year-end. In addition, the extension doesn’t apply to audits performed under OMB Circular A-133.

If you have any questions, contact your BKD advisor.

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