Overview

The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget (OMB). Its primary purposes are to:

  • Distribute single audit reporting packages to federal agencies.
  • Support OMB oversight and assessment of federal award audit requirements.
  • Maintain a public database of completed audits.
  • Help auditors and auditees minimize the reporting burden of complying with Single Audit requirements.

Important Announcements

  • The FAC is now accepting submissions with fiscal periods ending in 2022. Beginning with 2022 submissions the FAC is collecting the Unique Entity Identifier (UEI). More information about the UEI can be accessed here. For any 2022 submissions with fiscal periods ending between January 1, 2022 and October 31, 2022, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date.
  • Under the Stafford Act, the following were declared as major disaster areas: Puerto Rico (September 18, 2022), Alaska (September 23, 2022), Florida (September 29, 2022), South Carolina (September 29, 2022) and North Carolina (October 1, 2022). Consistent with these declarations, OMB has granted a six (6) month extension for all single audits that cover recipients in the affected areas and have due dates between September 18, 2022 and December 31, 2022. We encourage the recipients in the less affected areas to submit their reports as soon as possible.
  • The FAC will transition from the U.S. Census Bureau (Census) to the U.S. General Services Administration (GSA) on October 1, 2023. At that time, all submissions will need to be made through the new FAC hosted by GSA. Any draft not fully submitted to the Census FAC by October 1, 2023 may need to be completely re-started at the new GSA FAC. Click here to access/bookmark the future GSA FAC site, and get updates about the transition.
  • As of January 1, 2022, FAC will only accept single audits and revisions of single audit submissions qualifying under Uniform Guidance, with fiscal periods ending in 2016 or later.
  • On March 19, 2021, OMB issued M-21-20 providing that respondents who had not yet filed their single audits with the Federal Audit Clearinghouse as of the date of the memo (Mar 19, 2021), and that had fiscal years ending on or before June 30, 2021, could delay the submission of their single audit to the Federal Audit Clearinghouse up to six months beyond their normal due date. Please reference the full memo for complete details.

PDF Validator

To check whether your audit report will pass the upload requirements, enter your Audit Year and click Browse to select your Audit Report. Then, click Validate to test it. (PDF file size is limited to 30MB)