Federal Audit Clearinghouse

This annual audit applies to any state and local government, non-profit entity, or Indian tribe that expended $750,000 or more of Federal assistance within one fiscal year.

The online database can be accessed by federal agencies and the general public to learn about a specific recipient's Single Audit results, although it is limited to the information previously mentioned.

[4] The worksheet is divided into three parts, and is an important tool for the FAC because it summarizes the entire Single Audit results of a recipient in a few pages, which allows for easier and faster sorting and categorizing.

The Data Collection Form is created online and a physical copy is sent with the Single Audit reporting package to the FAC, certified by both the recipient and the auditor.

The first part of the data collection form requires the recipient and its auditor to provide basic contact information, including the person occupying the highest management position of the recipient (e.g., governor, mayor, chancellor, president, CEO) and the auditor (usually a partner), addresses, telephone numbers, Employer Identification Number (EIN), among other info.