SF-SAC Section 3: Federal awards audit findings

This workbook is only necessary if you have Federal awards findings, as outlined in 2 CFR 200.516. If you don't have any Federal awards findings, you don't need to upload this workbook.

Download SF-SAC Section 3: Federal awards audit findings

Coversheet instructions

Enter the auditee UEI on the coversheet before completing the Form tab. Make sure the UEI matches the one entered on the Auditee Information step and the other sections of the SF-SAC.

Form instructions

For each finding, all columns must be completed.

Column A: Award Reference

Enter the award reference number as listed in SF-SAC Section 1: Federal Awards. Award references must be formatted “AWARD-####”.

Column B: Audit Finding Reference Number

Enter the audit finding reference number as listed in SF-SAC Section 1: Federal Awards. Audit finding reference numbers must be formatted “YYYY-###”.

Column C: Type(s) of Compliance Requirement(s)

Select the type of compliance requirement(s) from the drop-down menu. The types of compliance requirements are:

• A. Activities allowed or unallowed
• B. Allowable costs/cost principles
• C. Cash management
• D. Reserved
• E. Eligibility
• F. Equipment and real property management
• G. Matching, level of effort, earmarking
• H. Period of performance (or availability) of Federal funds
• I. Procurement and suspension and debarment
• J. Program income
• K. Reserved
• L. Reporting
• M. Subrecipient monitoring
• N. Special tests and provisions
• P. Other

Note: There is no "O" option. Entering "O" will invalidate your workbook.

For more on the Compliance Requirements, review section three of the compliance supplements provided by the Office of Management and Budget.

Column D: Modified Opinion

Select "Y" if the auditor identified an audit finding as the basis for a modified opinion. If not, select "N".

If this field is “Y”, column E must be “N”.

Column E: Other Matters

Select "Y" if the auditor identified an audit finding in the "Other Matters" section of the audit report PDF. If not, select "N".

If column D is “Y”, this field must be “N.”

Column F: Material Weakness

Select "Y" if the auditor identified an audit finding as a Material Weakness in the audit report PDF.

If not, select "N".

For more on material weaknesses, review the Internal Control section of the compliance supplements provided by the Office of Management and Budget.

Column G: Significant Deficiency

Select "Y" if the auditor identified an audit finding as a Significant Deficiency in the audit report PDF.

If not, select "N".

For more on significant deficiencies, review the Internal Control section of the compliance supplements provided by the Office of Management and Budget.

Column H: Other Findings

Select "Y" if Modified Opinion (column D), Other Matters (column E), Material Weakness (column F), and Significant Deficiency (collumn G) are all marked "N".

Select "N" if any of these fields are marked "Y".

Column I: Questioned Costs

Select "Y" if there are questioned costs related to the audit finding, even if the amount can't be determined.

If there are no questioned costs, select "N".

Column J: Repeat Findings from Prior Year

Select "Y" if the audit finding is a repeat from the immediate prior audit.

If it isn't a repeat finding, select "N".

Column K: If Repeat Finding, provide Prior Year Audit Finding Reference Number(s)

If the audit finding is a repeat, enter the audit finding reference number from the most recent prior audit.

If the audit finding isn't a repeat (column J is “N”), this field must be marked “N/A”.