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

  • On December 22, 2020, OMB issued the 2020 Compliance Supplement Addendum, providing recipients and subrecipients that received COVID-19 funding with original due dates from October 1, 2020, through June 30, 2021, an extension for up to three (3) months beyond the normal due date in the completion and submission of the Single Audit reporting package. This extension is in addition to the changes in due dates described under M-20-26.
  • On June 18, 2020, OMB issued memorandum M-20-26 extending the Single Audit filing date for those recipients and subrecipients affected by the loss of operational capacity or increased cost due to the COVID-19 crisis that have not yet filed their Single Audits with the Federal Audit Clearinghouse as of March 19, 2020. Those that have normal due dates from March 30, 2020 through June 30, 2020 may delay the completion and submission of the Single Audit reporting package, as required under Subpart F of 2 CFR ยง 200.501 - Audit Requirements, up to six (6) months beyond the normal due date. Those with normal due dates from July 31, 2020 through September 30, 2020 will have an extension up to three (3) months beyond the normal due date. No further action by awarding agencies or recipients is required to enact this extension, however, recipients and subrecipients should maintain documentation of the reason for the delayed filing. Additionally, in order to provide adequate oversight of the COVID-19 Emergency Acts funding and programs, recipients and subrecipients must separately identify the COVID-19 Emergency Acts expenditures on the Schedules of Expenditures of Federal Awards, and auditors must identify in audit report findings the effect on COVID-19 expenditures. To view the memorandum in full, visit: M-20-26 Extension of Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operations.
  • OMB issued a corrected 2019 Compliance Supplement dated August 2019 which replaces the previous edition dated June 2019. For Single Audits subject to the 2019 Supplement, auditors are permitted to use either the June 2019 or August 2019 edition for reports dated on or before October 31, 2019. Please document the version used. For reports dated after October 31, 2019, auditors are required to perform the audit using the August 2019 edition. The August edition of the Supplement can be accessed here. For questions, please contact the relevant agency National Single Audit Coordinator using the contact information found in Appendix III of the Supplement.

PDF Validator

To check whether your audit report will pass the new January 2, 2015 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)