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3.19 Audit Requirements

Audit Submission Requirements

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