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Federal Audit Clearinghouse(FAC)
New Website update and New 2013 Form SF-SAC
NASACT Webinar
November 21, 2013
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SpeakerPaul FiteManager
Federal Audit ClearinghouseU.S. Census Bureau
Opening Remarks
ModeratorR. Kinney PoynterExecutive Director
NASACT
SpeakerMark Swanhart
Survey StatisticianFederal Audit Clearinghouse
U.S. Census Bureau
SpeakerShannon James
Survey StatisticianFederal Audit Clearinghouse
U.S. Census BureauGuest PanelistKelly Berger-Davis
Quality Assurance and Technical SpecialistCenter For Audit Excellence
Ohio Auditor of State
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SpeakersPaul V. Fite
Shannon C. James
Mark A. Swanhart
Federal Audit Clearinghouse
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Presentation Overview• FAC Background• New Website• New Form• PDF Requirements• Key Takeaways• Questions and Answers
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Federal Audit Clearinghouse (FAC) Background
• OMB designated the US Census Bureau as the Clearinghouse in 1992
• FAC collects Circular A-133 audits and SF-SAC Data Collection Forms– Approximately 45,000 submissions per year
• FAC disseminates audits to Federal agencies and data to the general public
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NEW FAC Submission Website (IDES)
• Old IDES vs. New IDES• New Personal Accounts• New Account Home• Starting a New Report• New Report Home• New Certifications• Other Enhancements
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Old IDES
User 1 User 2 User 3 User 4
Shared Report ID and Password
Report 1
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New IDES – Example 1
Report 5
Report 6
Account Login(Unique Password)
Report 1
Report 2
Report 3
Report 4
Account Login(Unique Password)
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New IDES – Example 2GenericEmail@Auditor
.com
Account Login
Report 1
Report 2
Report 4
Report 3
Account Login
Account Login
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New Personal Accounts
• E-mail address log-ins– Each user must create one account using one
e-mail address– Previous submissions (2008-2012) are
available in each user account matched to e-mail addresses on previous reports
– Report ID/password combinations no longer required
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Setting up Personal Accounts
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Setting up Personal Accounts
Simply fill out the required information, and you will have access to all the reports in our database matched to your e-mail address. No more report ID/password Combinations
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Setting up Personal Accounts
You must receive the e-mail to use the FAC IDES—Make sure your security settings allow e-mails from [email protected]
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Setting up Personal Accounts
• Password Requirements– At least 12 characters (ex. Auditee1234!)– Must contain at least one of each:
• Upper case letters (A-Z)• Lower case letters (a-z)• Numbers (0-9)• Special characters from !@#$%^&*• No characters repeated more than 4 times
– This password is yours alone, do not share it
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Account Home
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Starting a New Report
Your submission must meet OMB Circular A-133 requirements
Starting a New Report
Certification officials are required for the auditee and auditor. Up to 5 additional contacts can be entered for both the auditor and auditee
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Enter the name and e-mail address of each person you want to have access to the report
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Starting a New Report
New Report Home
Account logged in at time of step completion
Time and date stamp
Only the designated “certifying official” can click certification buttons. No more signature codes.
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Form Options
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Other Enhancements
• No security questions and answers for resetting passwords– Enter e-mail address and FAC will send a link
• Better error messages– Downloadable list
• More validation to reduce errors– Ex: You must complete the Form before
uploading the audit
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Other Enhancements
• Improved Spreadsheet Templates– Available for all pages where data upload is
possible– Download an Excel template customized for
each report. – Data can be cut or copied from another data
file and pasted into the Excel template
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Spreadsheet Templates
Fill out the template manually, or copy and paste directly from another database source. No more .csv files.
Validations will prevent data submission errors
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Certification Changes
• No signature codes• Access to certification is restricted to
accounts identified as a “Certifying Official”• “Completed by” column to identify user
that completed each step
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Managing Report Access
• Anyone can add/change users for reports• Roles can be changed
– “Auditor” and “Auditee” can edit form, upload audit, change users/roles
– “Certifiers” can edit form, upload audit, change users/roles, and certify the submission
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Managing Report Access
Auditee Name and Fiscal Year
Report Access Options: 1) Activate/Deactivate2) Change “Roles”3) Add users
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Managing Report Access
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Report Access Reminders
• Each report must have at minimum:– Auditor Certifying Official– Auditee Certifying Official
• No more than one auditor certifying official and one auditee certifying official
• Changing roles after certification will revoke certifications
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PDF REQUIREMENTS
• AY 2014 audits must be:– Unlocked– Unencrypted to allow copying and pasting– 85% of pages must be text-searchable
• Instructions are available on the website
New 2013 Form SF-SAC
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Form SF-SAC Background
• Data Collection Form (DCF) – Form SF-SAC is the Data Collection Form (DCF) for
A-133 audits– 2013 Form Updated
• Suggestions from Federal agencies, auditor community, general public.
– Initial Federal Register Notice issued in May– Final Federal Register Notice issued November 19– Form approval on December 20 and release
sometime on or after December 20
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2013 Form Changes
• Part I – General Information– All audit firms must report their Employer
Identification Number (EIN)– Secondary auditors must report their EIN on
the secondary auditor contact information page
– Do not use Social Security numbers– Obtain an EIN at irs.gov in minutes
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2013 Form Changes• Part III: Federal Programs
– Identify Loan/Loan Guarantee (Yes/No)• CFDAs with Loan/Loan Guarantee components and
non Loan/Loan Guarantee components are to be listed on separate lines
– Number of Audit Findings
• Standardized Audit Finding Reference Number: YYYY--#### (ex. 2013-001)– Requested for AY 2013. Required for AY 2014– Should match the SFQC and audit reports
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Illustration of New Items in Part III: Federal Programs
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2013 Form Changes• Part III, Item 7: Federal Awards Findings Summary
– Columns (a)-(c) are automatically populated based on “Number of Findings” on previous page
– Each audit finding described separately– Type of compliance requirement – Type of finding
• Compliance Finding (Modified Opinion or Other Matters)• Internal Control Finding (Material Weakness or Significant
Deficiency• Other
– Questioned Costs (Yes/No)
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Federal Agency
Prefix
CFDA
Extension
Amount expended
($)
Research & Development
Loan/Loan Guarantee
ARRA Direct award
Major program
Num
ber of A
udit Findings
(Y/N) (Y/N) (Y/N) (Y/N) (Y/N)10 789 $2,525,252 N N Y Y Y U 0
84 456 $1,000,000 N N N Y Y U 081 12 $363,636,363 N N N Y Y U 093 123 $500,000 N Y N Y Y U 3
Federal Agency Prefix
CFDA Extension
Audit Finding Reference Number
Type(s) of Compliance
Requirement(s)
Modified Opinion
Other Matters
Material Weakness
Significant Deficiency
Other Findings
Questioned Costs
(YYYY-### ) (Y/N ) (Y/N ) (Y/N ) (Y/N ) (Y/N ) (Y/N )
93 123 2013-001 ABCE Y N N N N N93 123 2013-002 FGH N N Y N N N93 123 2013-003 AC N N Y N N NHHS Program Name
Compliance Findings Internal Control Findings
Name of Federal program
HHS Program Name
HHS Program Name
HHS Program Name
Name of Federal program
If yes, type of audit report on M
ajor Program
Energy Program Name
ARRA- Agriculture Program Name
ED Program Name
New Audit Finding Details
• Identifies the compliance requirements that correspond to each finding• Gives detail of how each finding affected each Federal award
Automatically filled from “Federal Awards” Page for each Federal award with findings
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Illustration of Part III, Item 7New
Standard Format for
2014
New information for Compliance, Internal Control
and Other Findings
New Questioned
Costs
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2013 Form Changes
• Federal Awards Findings Summary– 9 valid combinations of
“Compliance Findings,” “Internal Control Findings,” and “Other Findings”
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Key Takeaways
• Use your e-mail address to create a new account
• You must receive e-mails from [email protected]
• Protect your password• Watch our website for 2013 Form news• Contact the FAC at [email protected]
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SpeakerPaul FiteManager
Federal Audit ClearinghouseU.S. Census Bureau
Questions?Moderator
R. Kinney PoynterExecutive Director
NASACT
SpeakerMark Swanhart
Survey StatisticianFederal Audit Clearinghouse
U.S. Census Bureau
SpeakerShannon James
Survey StatisticianFederal Audit Clearinghouse
U.S. Census BureauGuest PanelistKelly Berger-Davis
Quality Assurance and Technical SpecialistCenter For Audit Excellence
Ohio Auditor of State
42
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