The new FAC

The new fac.gov—the GSA FAC—is designed to be accessible and consistent. It is similar to the Census FAC but follows human-centered design principles, which let your feedback guide our decisions. This will allow for continued improvements over time.

This overview goes through the submission process step-by-step.

The GSA FAC in brief

1. The fac.gov landing page
2. Logging in with login.gov
3. New audits and audit status
4. The Pre-SAC screener
5. Beginning a new audit
6. General audit information
7. Uploading audit workbooks
8. Uploading the audit report
9. Audit certification process
10. Submitting the Single Audit
11. Confirming submission



The fac.gov landing page

Your submission will begin with the fac.gov app homepage. To submit or review a single audit, you will need to sign in using login.gov.



Logging in with login.gov

Everyone involved in the single audit process must have an account with login.gov. This includes auditees and auditors.

Creating a login.gov account is fully online and secure.



New audits and audit status

Once logged in, you can create a new audit and see the status of audits currently in progress. You'll be able to view the status of all audits associated with your email address.



The Pre-SAC screener

Before starting a new audit, you'll answer a few questions to confirm your entity must submit an audit.

The single audit submission process is for the following types of entities who spend $750,000 or more in Federal grant awards in a fiscal year:

• non-profits
• state and local governments
• institutions of higher education
• Indian tribes or Tribal organizations



Beginning a new audit

The first piece of information to enter is your entity's Unique Entity Identifier (UEI). You must have a UEI to complete the single audit.



General audit information

Next, you'll enter general information about the audit and auditee, including:

• Audit type
• Audit period
• Fiscal period
• Auditee information
• Auditor information



Uploading audit workbooks

Once you've entered the general information, you'll upload a series of XLSX workbooks.

Templates for these files will be available from fac.gov.

There is some validation built into the workbooks to help ensure your data is consistent. This validation checks high-level items, such as confirming the correct format of the UEI.

Ultimately, the auditee is responsible for the accuracy of the audit and findings.



Uploading the audit report

Like in the old system, you will upload the audit package as a PDF.

The PDF should be unlocked and machine-readable so that the text is accessible.



Audit certification process

Once you have uploaded and validated your workbooks, it's time to certify the correctness and completeness of the audit.

The Auditor Certifying Official must certify first.

Auditee Certifying Officials must certify last because they are responsible for the contents of the single audit.

Any changes made after the auditor certification will have to be re-certified by the Auditor Certifying Official. This could include re-uploads of the audit package or workbooks.



Submitting the Single Audit

After both the auditor and auditee have certified the single audit, submit the full package to the FAC.



Confirming submission

The submission process is complete.

We recommend you save a copy your audit materials on your local machine. If you need to resubmit, having the originals will make the process much easier.