The Data Collection Form (SF-SAC)
The data collection form, Form SF-SAC, is the structured summary an auditee and its auditor submit to the Federal Audit Clearinghouse with the single audit reporting package. 2 CFR 200.512 requires the submission, and the form's fields become the public single audit record.
Last verified: 2026-09-20 · Sources are linked on every fact below.
What is the data collection form (SF-SAC)?
The data collection form, Form SF-SAC, is the structured summary submitted to the Federal Audit Clearinghouse together with the single audit reporting package. 2 CFR 200.512 requires both the form and the reporting package, and the form is what makes the audit searchable.
Source: 2 CFR 200.512 · FAC SF-SAC resources · Last verified: 2026-09-20
What is in the SF-SAC?
The form is filled in as a set of workbooks and screens. The Federal Audit Clearinghouse publishes the specification for each part.
| Part | Official guidance |
|---|---|
| General information and auditee identification | FAC guidance |
| Federal awards (the schedule of expenditures of federal awards) | FAC guidance |
| Notes to the SEFA | FAC guidance |
| Federal awards audit findings | FAC guidance |
| Audit findings text | FAC guidance |
| Corrective action plan | FAC guidance |
| Additional EINs and additional UEIs, when the report covers more than one entity | FAC guidance |
Source: FAC SF-SAC resources · FAC submission guide · Last verified: 2026-09-20
Who submits it and when?
The auditee is responsible for the submission, and the auditor certifies its part. The package is due the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Source: 2 CFR 200.512 · FAC submission guide · Last verified: 2026-09-20
Where to find a nonprofit's data collection form
Accepted submissions are public. The step-by-step search is on the Federal Audit Clearinghouse lookup page; the same data is also available through the FAC public API. For the terms used on the form, see the single audit glossary, and for when a filing is required at all, nonprofit audit requirements.
Who signs it, and when it is due
The form is submitted with the reporting package, certified by a senior auditee official and signed in part by the auditor, and it is due the earlier of 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (2 CFR 200.512).
For scale, the median nonprofit single audit for audit year 2024 reached the Clearinghouse 208 days after fiscal year end. Source: 2 CFR 200.512 · Federal Audit Clearinghouse · Data as of 2026-09-20
- Who signs and certifies a single audit
- Single audit deadline and extensions
- How to read a single audit report
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