Get up to speed on the latest proposed revisions to the Federal Audit Clearinghouse’s Data Collection Form, presented by Alex Romero of Galasso Learning Solutions. This video breaks down the key changes and what they mean for single audit submissions.
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Overview of the SF-SAC Form and its role in federal award audits
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Four major proposed revisions to the SF-SAC Form, including new resubmission pathways and structured audit finding fields
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Introduction of optional yes/no indicators for reporting likely or known frauds
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Changes to auditor disclosures of prior audit findings with new web form indicators
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How and when to submit comments and recommendations before the February 17, 2026 deadline
Proposed Revisions to the FAC Data Collection Form
In this week’s Genuine Learning blog, Alex Romero highlights some notable proposed revisions to the Federal Audit Clearinghouse’s (FAC) Data Collection Form, the SF-SAC form. These changes, announced by the General Services Administration (GSA) on January 15, 2026, reflect ongoing efforts to align with the Paperwork Reduction Act and improve the data collection process for federal awards and auditees.
Understanding the SF-SAC Form
First, let’s clarify what the SF-SAC form is. This form is used to collect required information under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for federal award auditees, essentially, it’s a vital component in the single audit process for organizations expending $1 million or more in federal awards in a single year under Uniform Guidance (and the new 2024 Yellow Book). Submission of the SF-SAC form, along with the single audit reporting package, is mandatory for these auditees.
The Four Key Proposed Revisions
Here’s a breakdown of the four main proposed changes:
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Optional Resubmission Pathway:
Auditees would have the ability to edit sections like type, reason, and report ID after submission. This gives organizations greater flexibility if updates or corrections are needed. -
Structured Field for Audit Findings:
There’s a proposal for an optional, structured field within the audit findings section. Rather than providing only narrative responses, users could now enter findings under predefined headings like question costs, criteria, condition, cause, effect, and recommendations. This similarly mirrors what’s typically included in a Schedule of Findings and Questioned Costs, making the reporting more organized and actionable. -
Yes/No Fraud Indicators:
The revised form would allow for yes/no indicators to report likely or known instances of fraud. This small change has the potential to enhance transparency and the usefulness of reporting to stakeholders. -
Web Form for Prior Audit Findings Disclosure:
There will be a new yes/no web form for auditors to disclose prior audit findings. This helps ensure that any outstanding issues are brought to light and tracked more effectively through the audit process.
Opportunity for Public Comment
The GSA is seeking public comments on these proposed revisions, focusing on the necessity of the data collection, the accuracy of the burden estimates, and ideas for improving the utility and clarity of the information gathered. Suggestions aimed at reducing the administrative burden are also encouraged.
Comments and recommendations are due on or before February 17, 2026.
