Submitting single audit reports using the new FAC

Our goal is to make the single audit submission process as easy as possible for the grants community. With that in mind, we designed the new FAC to be similar to the Census FAC. Entities will now complete a a series of simple webforms and XLSX workbooks to submit their single audit package.

Everyone involved in the single audit submission process must have an account with Login.gov. This includes auditees and auditors. Creating a Login.gov account is fully online and secure.

This how-to guide 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. Single audit submissions
4. Submission eligibility
5. Auditee information
6. Audit access
7. General information form
8. Audit information form
9. Submission checklist
10. Upload the single audit report PDF
11. Upload audit workbooks
12. Pre-certification validation
13. Lock for certification
14. Audit certification process
15. 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.



Single audit submissions

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.



Submission eligibility

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

Tribal and ACEE submission extensions for Audit Year 2023

At this time, the FAC is not accepting submissions for Indian tribes or tribal organizations or for Alternative Compliance Examination Engagements (ACEE). The Office of Management and Budget (OMB) has granted an automatic extension for these entities for Audit Year 2023.



Auditee information

Like the federal government, the FAC uses the Unique Entity ID (UEI) for all single audit submissions.

• UEIs are 12-character alphanumeric IDs assigned to entities by SAM.gov
• Data entry, entity registration, and searching in the FAC now require use of an entity's UEI

For more information about this transition, visit SAM.gov.



Audit access

This is where you will list the auditee and auditor certifying officials, as well as anyone who will need to enter data or edit the single audit. Be sure to gather the names and email addresses of all individuals who will require access to the audit before proceeding with this step.

Enter the email address for everyone who will need to edit the audit submission. You should include your email address as well.



General information form

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

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



Audit information form

Use this form to submit information about the auditee's financial statements and federal programs.

This is also when you'll identify any federal programs covered in the single audit.



Submission checklist

Next you'll see your submission checklist.

This checklist allows you to track your progress towards completing a single audit submission.



Upload the single audit report PDF

You must merge all components of the audit report package into a single PDF file before uploading. Be sure your PDF file meets the uniform guidelines:

• Less than 30MB
• Unlocked with no password requirements
• Converted from an electronic document and text searchable
• Unencrypted
• Printing and content copying allowed

Remove all Personally Identifiable Information (PII)

PII includes but is not limited to Social Security Numbers, account numbers, vehicle identification numbers, copies of canceled checks, student names, dates of birth, personal addresses, or personal phone numbers.



Upload audit workbooks

Once you've entered the general information, you'll upload a series of XLSX workbooks. These workbooks collect the data on any audit findings, corrective action plans, etc.

We've provided download links and instructions for each of these workbooks.



Pre-certification validation

This tool confirms that you entered your data correctly throughout your single audit package. It also cross-validates the data in the forms and workbooks against each other.

You'll receive a read-out of any errors and can re-upload the affected workbooks and/or edit the appropriate forms before certification.



Lock for certification

After you have validated your data, you will lock your single audit submission for certification. Once you have locked it, you will not be able to edit or make changes to your single audit submission.

Make sure you save copies of your documents to your local drive before moving on to certification as the FAC does not maintain versions for you.



Audit certification process

After you've completed the pre-certification validation, you can begin the certification process.

The Auditor Certifying Official must certify first.

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

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.



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.