How do you submit a single audit to the Federal Audit Clearinghouse?

In short: Sign in to the FAC with Login.gov, start an audit with the entity's UEI and fiscal period, complete the webforms, upload the reporting package PDF and the SF-SAC workbooks, validate, lock and certify. The auditor certifies first; the auditee's certifying official certifies last and submits (FAC submission guide).

What do you need before you start?

Gather six things before you open the FAC: a UEI, Login.gov accounts for everyone involved, the names and email addresses of the people who need access, the fiscal period dates, the audit reporting package as one PDF, and the SF-SAC workbooks (FAC submission guide).

The FAC does not notify a user when you add them to a submission, so tell them yourself. The FAC page for the starting step also says reports under the alternative compliance examination engagement (ACEE) are sent to the Department of Treasury rather than the FAC (FAC, starting an audit).

Source: FAC submission guide, about this guide · FAC submission guide, accessing the FAC · FAC submission guide, starting an audit · FAC, managing user access · Last verified: 2026-11-15

What are the steps in the FAC system?

The FAC walks you through a checklist in a fixed order: each step unlocks once the required earlier steps are done (FAC, accessing the FAC). The order below follows the FAC submission guide pages for starting, completing, certifying and submitting.

1. Sign in to fac.gov with your Login.gov account and choose a new audit submission (accessing the FAC).
2. Enter the entity's UEI and the fiscal period start and end dates (starting an audit).
3. Answer the eligibility questions about the entity type and federal expenditures.
4. Add the auditee and auditor certifying officials and everyone else who needs access.
5. Complete the general information form, covering the audit type, the audit period, the auditee and the lead auditor (completing an audit).
6. Complete the audit information form, covering the financial statement results and the federal programs.
7. Upload the audit reporting package PDF and enter the page number of each required section.
8. Upload the SF-SAC workbooks.
9. If the auditee is an Indian Tribe or tribal organization, complete the tribal data release step.
10. Run the pre-certification validation, which checks the forms and workbooks against each other, and fix any errors it lists.
11. Lock the submission for certification.
12. Certify: the Auditor Certifying Official first, then the Auditee Certifying Official (certifying and submitting).
13. The Auditee Certifying Official selects the option to submit to the FAC for processing.

The audit rules say the data collection form and reporting package are submitted electronically to the FAC (2 CFR 200.512(d)). If a screen differs from this description, follow the FAC submission guide.

Source: FAC submission guide, accessing the FAC · FAC submission guide, starting an audit · FAC submission guide, completing an audit · FAC submission guide, certifying and submitting · 2 CFR 200.512 · Last verified: 2026-11-15

Who certifies the submission?

Two different people certify: the Auditor Certifying Official first, then the Auditee Certifying Official, who is responsible for the contents of the audit and confirms the final submission (FAC, certifying and submitting).

• Certification is a separate step from submission, and it opens only after the pre-certification validation is complete.
• Any editor or certifying official can unlock the submission before final submission; any change then has to be re-validated and re-certified by both officials.
• Each submission has only one official of each kind, they must be different individuals, and the auditor official cannot also be an audit editor (FAC, managing user access).
• The audit rules say a senior-level representative of the auditee signs a statement that the form was prepared as required and is accurate and complete, and the auditor signs a statement about the source of the form's information (2 CFR 200.512(b)).

Source: FAC submission guide, certifying and submitting · FAC, managing user access · 2 CFR 200.512 · Last verified: 2026-11-15

What is the SF-SAC?

The SF-SAC is the data collection form. On the FAC it is a series of XLSX workbooks that collect the data on federal awards, findings, corrective action plans and related items (FAC, completing an audit). Our glossary explains the data collection form in plain terms.

The FAC provides a download link and instructions for each workbook (FAC, SF-SAC workbooks). The general information form says when an optional workbook becomes necessary: the Additional EINs workbook if the audit covers other entities with their own EINs, and the Secondary auditors workbook if a second firm contributed.

Source: FAC, SF-SAC workbooks · FAC submission guide, completing an audit · Last verified: 2026-11-15

How do you fix or resubmit a filing?

Before the FAC accepts a submission you can unlock it and edit it. After acceptance you use the FAC's resubmission process, which starts from the accepted record (FAC resubmission guide).

• A resubmission must be based on an accepted submission, and on the most recent version of it.
• Both certifying officials must certify the resubmission again.
• The new record gets a new Report ID and the next version number; the FAC keeps the earlier version marked deprecated, and public FAC searches show the most recent version only.
• The UEI cannot be changed through resubmission. The FAC asks you to contact its Help Desk if the UEI on an accepted submission is wrong.

Source: FAC resubmission guide · Last verified: 2026-11-15

How do you confirm the filing was accepted?

After the Auditee Certifying Official submits, the audit status should show Accepted, and the date that official confirms the submission is recorded as the FAC acceptance date (FAC, certifying and submitting).

The FAC says processing can take up to 24 hours, after which you can find and download the report in the FAC audit search (FAC search). To check the date against your due date, use the single audit deadline tool, and to see the accepted report for a nonprofit use our single audit lookup.

Source: FAC submission guide, certifying and submitting · FAC search · Last verified: 2026-11-15

Questions and answers

This is public-record information, not accounting or legal advice.