Federal Register Notice for Revised Form SF-SAC for FY 19 Now Available
Section: NASACT




The 30-day Federal Register Notice for the revised Form SF-SAC for the 2019 fiscal year has been published in the Federal Register. The comment period ends December 6.

Also available are the draft form and instructions, as well as a summary of the comments received by the FAC on the 60-day Federal Register Notice (April 2018) and the FAC's responses to those comments.
 
The proposed changes are to include the following required elements of the reporting package on the data collection form (note: these items were included in the draft 2019 SF-SAC form exposed for comment in April 2018):
  • The text of the federal award audit findings, the text of the corrective action plan, and the notes to the schedule of expenditures of federal awards (SEFA). There will be a checkbox for each finding text and corrective action plan (CAP) text entered asking the user if there are any charts or tables that could not be copied or pasted to analyze how often this occurs.
  • Additionally, a new yes/no question has been added regarding whether the auditors communicated to the auditee, in a written document, any issues that were not audit findings. The inclusion of these items is to aid Federal agencies and pass-through entities in their review of their recipients/subrecipients. 

Two items not mentioned in the prior notice have been added.  These two items are not included in the Form SF-SAC.  Rather, they will be collected in the web-based collection instrument, the Internet Data Entry System (IDES). These items will:
  1. Collect the date the auditor’s report(s) were received by the auditee. Per the Federal Register notice, this is the date the auditee received the full, complete report from the auditor. This inclusion is to help with the determination of whether the Form SF-SAC and Single Audit report were submitted on time. Collecting this date will allow for tracking of the 30-day deadline, as the FAC already collects the fiscal period ending date to track the nine-month deadline.
  2. Collect items that were modified when a revision has been conducted. Users will select which items changed from the previously submitted version using a preset list of options. Users will be able to check multiple options. This information will be publicly displayed on the FAC website. 

NASACT members are asked to review the revised draft 2019 SF-SAC and send comments to Sherri Rowland by Wednesday, November 28, for inclusion in NASACT's response letter.