State Government
Federal Audit Clearinghouse
Frequently, local government entities confuse the Federal Audit Clearinghouse (FAC) with the State Controller’s Office (SCO). OMB Circular A-133 section §___.320 Report submission (d) requires that local governments submit their single audit report to the FAC.
Entities are also required to submit a complete single audit reporting package to the SCO. See Reporting Package for a listing of all required reporting parts. The SCO’s report requirements differ from those of the FAC.
OMB Circular A-133, Subpart D describes the responsibilities of federal agencies and pass-through entities. Specifically, Section .400(d) prescribes the responsibilities of a pass-through entity for the federal awards it makes. To ensure that the State of California carries out its responsibilities in accordance with this federal act, the State Administrative Manual, Section 20070, gave the State Controller’s Office the responsibility of coordinating single audit activities in local governments. Part of those responsibilities includes the monitoring and review of the single audit reports.
In summary, local governments entities are required to submit their reports to the FAC and the SCO.
For more information on submissions see the Submissions section located on the main page.