Audit Forms Get Fraud Flags: Easier Reporting for Big Spenders
Published Date: 1/15/2026
Notice
Summary
If your organization spends $1 million or more in federal funds, you need to submit audit info using the SF-SAC form. The government is updating this form to add new optional fields that make reporting easier and clearer, like ways to resubmit info and flag possible fraud. These changes won’t add extra work but will help keep audits accurate and transparent. Comments are open until February 17, 2026.
Analyzed Economic Effects
6 provisions identified: 5 benefits, 1 costs, 0 mixed.
Who Must File SF-SAC
If your organization spends $1,000,000 or more in Federal awards in a fiscal year, you must submit the SF-SAC form and the Single Audit reporting package to the Federal Audit Clearinghouse. (The threshold was $750,000 prior to October 1, 2024.)
Structured Audit Finding Fields
The form adds optional structured fields for audit findings—questioned costs (known and likely), criteria, condition, cause, effect, recommendation, and response—so auditors can enter these elements in separate fields instead of only in narrative text.
Estimated Burden Hours Remain Unchanged
GSA estimates 90,000 respondents (45,000 auditees and 45,000 auditors) with total annual responses of 90,000 and total burden hours of 1,925,550. Hours per response are 100 hours for each of 450 large respondents and 21 hours for each of 89,550 small respondents; the revisions are optional and do not change these totals.
Optional Resubmission Pathway Added
The SF-SAC form will include an optional resubmission pathway with fields for resubmission type, reason, and report ID so organizations can resubmit audit information more clearly.
Optional Fraud and Abuse Indicators
The SF-SAC will include optional Yes/No indicators within the audit finding section to report whether auditors became aware of known fraud, likely fraud, or significant instances of abuse.
Yes/No Field for Prior Findings Schedule
The FAC webform will add a new Yes/No field to indicate whether a summary schedule of prior audit findings is included, consistent with 2 CFR 200.516(b)(6).
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Key Dates
Department and Agencies
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