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Audit Requirements

Audit Submission Requirements

For fiscal periods ending on or after January 1, 2008, the Federal Audit Clearinghouse (FAC) requires all grant award recipients to use the Internet Data Entry System (IDES) to submit Standard Form-Single Audit Component (SF-SAC) and the Single Audit Reporting package online.

  • Recipients will use IDES to:
  • Enter SF-SAC data online;
  • Check SF-SAC data for errors using the “Check Data” feature;
  • Upload a PDF copy of the Single Audit Reporting package;
  • Certify SF-SAC electronically using a signature code provided by the IDES; and
  • Submit their complete certified SF-FAC and Single Audit Reporting package to the FAC electronically.
  • To review the submission requirements and create an online report ID, visit FAC’s website at