1. NASACT Webinar November 21, 2013
Federal Audit Clearinghouse (FAC) New Website update and New 2013 Form SF-SAC
NASACT Webinar
November 21, 2013

2. Opening Remarks Moderator R. Kinney Poynter Executive Director NASACT
Speaker Paul Fite Manager
Federal Audit Clearinghouse U.S. Census Bureau
Speaker Mark Swanhart
Survey Statistician Federal Audit Clearinghouse U.S. Census Bureau
Speaker Shannon James
Survey Statistician Federal Audit Clearinghouse U.S. Census Bureau
Guest Panelist Kelly Berger-Davis
Quality Assurance and Technical Specialist Center For Audit Excellence Ohio Auditor of State

3. Intentionally Blank

4. Federal Audit Clearinghouse
Speakers
Paul V. Fite
Shannon C. James
Mark A. Swanhart
Federal Audit Clearinghouse

5. Presentation Overview
FAC Background
New Website
New Form
PDF Requirements
Key Takeaways
Questions and Answers

6. 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

7. 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

8. Shared Report ID and Password
Old IDES
User 1
User 2
User 3
User 4
Shared Report ID and Password
Report 1

9. New IDES – Example 1 UserOne@Auditor.com UserTwo@Auditor.com
Account Login
(Unique Password)
Account Login
(Unique Password)
Report 1
Report 2
Report 3
Report 4
Report 5
Report 6

10. New IDES – Example 2 Account Login Account Login Account Login
Account Login
Account Login
Account Login
Report 1
Report 2
Report 3
Report 4

11. New Personal Accounts E-mail address log-ins
Each user must create one account using one address
Previous submissions ( ) are available in each user account matched to addresses on previous reports
Report ID/password combinations no longer required

12. Setting up Personal Accounts

13. 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 address. No more report ID/password Combinations

14. Setting up Personal Accounts
You must receive the to use the FAC IDES—Make sure your security settings allow s from

15. 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

16. Account Home

17. Starting a New Report
Your submission must meet OMB Circular A-133 requirements

18. 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
Enter the name and address of each person you want to have access to the report

19. Starting a New Report

20. New Report Home Form Options
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.

21. Other Enhancements
No security questions and answers for resetting passwords
Enter 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

22. 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

23. 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

24. 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

25. Intentionally Blank

26. 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

27. Managing Report Access
Auditee Name and Fiscal Year
Report Access Options:
1) Activate/
Deactivate
2) Change “Roles”
3) Add users

28. Managing Report Access

29. 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

30. 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

31. New 2013 Form SF-SAC

32. 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

33. 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

34. 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 )
Requested for AY Required for AY 2014
Should match the SFQC and audit reports

35. Illustration of New Items in Part III: Federal Programs

36. 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)

37. New Audit Finding Details
Automatically filled from “Federal Awards” Page for each Federal award with findings
Identifies the compliance requirements that correspond to each finding
Gives detail of how each finding affected each Federal award

38. Illustration of Part III, Item 7
New information for Compliance, Internal Control and Other Findings
New Standard Format for 2014
New Questioned Costs

39. 2013 Form Changes Federal Awards Findings Summary
9 valid combinations of “Compliance Findings,” “Internal Control Findings,” and “Other Findings”

40. Key Takeaways Use your e-mail address to create a new account
You must receive s from
Protect your password
Watch our website for 2013 Form news
Contact the FAC at

41. Questions? Moderator R. Kinney Poynter Executive Director NASACT
Speaker Paul Fite Manager
Federal Audit Clearinghouse U.S. Census Bureau
Speaker Mark Swanhart
Survey Statistician Federal Audit Clearinghouse U.S. Census Bureau
Speaker Shannon James
Survey Statistician Federal Audit Clearinghouse U.S. Census Bureau
Guest Panelist Kelly Berger-Davis
Quality Assurance and Technical Specialist Center For Audit Excellence Ohio Auditor of State

42. Intentionally Blank

43. FAC Contact Information