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Federal Audit Clearinghouse

Frequently, local government entities confuse the Federal Audit Clearinghouse (FAC) with the SCO.  Uniform Guidance, 2 CFR 200.512 requires that local governments submit their single audit report to the FAC.  Previous reporting guidance was provided by OMB Circular A-133, Subpart C, §___.320 Report submission (d)).

In addition entities are 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 has different report requirements than the FAC.

Uniform Guidance 2 CFR 200.513 and 2 CFR 200.331 describe the responsibilities of federal agencies and pass-through entities.  Specifically, Uniform Guidance, 2 CFR 200.331 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 SCO the responsibility of coordinating single audit activities in local governments.  A part of those responsibilities include the monitoring and review of the single audit reports.  Previous guidance was provided for in OMB Circular A-133, Subpart D, Section .400(d))

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.