SF-SAC Section 1: Federal awards

Enter the text of your Federal awards in the provided worksheet using the instructions below. If you have 10,000 or more individual awards, please contact the FAC helpdesk for a special worksheet. The helpdesk is staffed 8 a.m.-6 p.m. Eastern, Monday-Friday, except for Federal holidays.

Download SF-SAC Section 1: Federal awards

Coversheet instructions

Enter the auditee UEI on the coversheet before completing the Form tab. Make sure the UEI matches the one entered on the Auditee Information step.

Form instructions

Complete each field in order following the guidelines below. Skipping columns may result in error messages.

Column A: Award Reference (Read only)

This field is auto-generated for you as you complete the workbook and can’t be edited.

Column B: Federal Agency Prefix

Enter the first two digits of the agency's Assistance Listing Number (ALN). This was formerly called the CFDA. To find an agency's ALN, search SAM.gov.

This field can't be left blank.

Column C: ALN (formerly CFDA) Three Digit Extension

Enter the last three digits of the agency's ALN.

• For programs with no ALN or if the ALN is Unknown, enter a "U" followed by a two-digit number (e.g. U12) to identify one or more Federal award lines that form the program.

  • If the ALN is Unknown, column D can't be blank.

• If the Federal program is part of the Research and Development (R&D) cluster and the three-digit ALN extension is unknown, enter "RD".

  • If the ALN is Unknown, column D can't be blank.

• If the Federal program is part of the R&D cluster and the ALN Three-Digit Extension is known, enter the ALN extension.

This field can't be left blank.

Column D: Additional Award Identification

Enter non-ALN identifying data for the award (e.g., program year, contract number, state issued numbers, etc.).

This field is required if:

• You entered an unknown ALN Three Digit Extension (e.g. U12) in column C.

• You entered "RD" for the ALN Three Digit Extension in column C.

This column is optional if you entered a valid ALN Three Digit Extension in column C.

Column E: Federal Program Name

Select the name of the Federal program from the drop-down list provided. If you don't see a drop-down list, make sure you've completed column B: Federal agency prefix and column C: ALN Three Digit Extension.

• If the program isn't present in the list, look up your ALN on SAM.gov and attempt to find the authoritative program name for your award.

• If your program name isn't on the drop-down list, enter a name recognizable by your awarding agency or pass-through entity. You'll see a pop-up message asking to confirm your program name isn't on the drop-down list.

This field can't be left blank.

Column F: Amount Expended

Enter the amount of expenditures for each Federal award, as defined in 2 CFR 200.502. Round the amount to the nearest whole dollar.

If you have a negative expenditure, enter it as “-123.45”.

This field can't be left blank.

Column G: Cluster Name

Select the name of the cluster of programs using the drop-down list.

• If the program isn't part of a cluster, select "N/A" for no cluster.

• If the program is part of a state cluster, select “State Cluster” and complete column H.

• If the cluster name isn't on the drop-down list, select "Other Cluster Not Listed Above" and complete column I.

This field can't be left blank.

Column H: If State Cluster, Enter State Cluster Name

If the program is part of a state cluster, enter the State Cluster name.

If the program isn't part of a state cluster, this must be blank.

Column I: If Other Cluster, Enter Other Cluster Name

If you selected "Other Cluster Not Listed Above" in column G: Cluster Name field, enter the cluster name here.

If the program isn’t part of another cluster, this field must be blank.

Column J: Federal Program Total

This field is auto-completed based on previous field responses.

Column K: Cluster Total

This field is auto-completed based on previous field responses.

Column L: Loan / Loan Guarantee

Select "Y" if the program is a Federal loan or a Federal loan guarantee and complete column M.

If isn't not a Federal loan or Federal loan guarantee, select "N" and leave column M blank.

This field can't be left blank.

Column M: If yes (Loan/Loan Guarantee), End of Audit Period Outstanding Loan Balance

If the program is a Federal loan or a Federal loan guarantee, enter the loan or loan guarantee balance outstanding at the end of the audit period, rounding to the nearest whole dollar.

If the outstanding loan balance is not applicable, enter "N/A". For example, some loans made to students of a college or university where the college or university doesn't make the loans would be considered N/A.

If the award isn't a loan or loan guarantee (column L is “N”), leave this field blank. For more information on loan and loan guarantees, refer to 2 CFR 200.502(b).

Column N: Direct Award [Y/N]

Select "Y" if a Federal awarding agency provided the award directly to you (the recipient).

If a Federal awarding agency did not provide the Federal award directly to you (e.g., you received the award from a state government, local government, university, etc.), select "N" and complete column O. Selecting “N” indicates this funding is an indirect award (not provided directly by a Federal awarding agency).

This field can't be left blank.

Column O: Name of Pass-through Entity for Indirect Award

If column N is “N”, enter the name of the pass-through entity that provided you the (indirect) award, per 2 CFR 200.510(b)(2). If column N is "N" this field can't be left blank.

If column N is "Y", you must leave this field blank.

Column P: Identifying Number Assigned by Pass-through Entity for Indirect Award, if assigned

Enter the identifying number assigned by the pass-through entity that provided the indirect award, per 2 CFR 200.510(b)(2).

If there isn't an identifying number assigned by the pass-through entity, leave this field blank.

This field can't be blank if Direct Award (column N) is “N”.

If column N is "Y", you must leave this field blank.

Column Q: Funding provided to Subrecipients [Y/N]

Select "Y" if you provided all or a portion of the award to another entity (this is a subrecipient), and complete column R.

If you did not provide all or a portion of the award to another entity, select "N".

Awards transferred between your departments (inside your entity) are not considered subawards and you should select “N”.

This field can’t be left blank.

Column R: Amount Provided to Subrecipients

If you provide all or a portion of the award to another entity, enter the amount provided to subrecipients, rounding to the nearest whole dollar, as required by 2 CFR 200.510(b)(4).

If column Q is “N”, leave this field blank.

Column S: Major Program (MP)

Select "Y" if the Federal program is a major program, as defined in 2 CFR 200.518, and complete column T.

If the Federal program isn't a major program, select "N".

This field can't be left blank.

Column T: If yes (MP), Type of Audit Report

If the Federal program is a major program, enter the letter (U, Q, A, or D) for the type of audit report on the major program.

• "U" for Unmodified opinion

• "Q" for Qualified opinion

• "A" for Adverse opinion

• "D" for Disclaimer of opinion

The type of audit report applies to all programs in a cluster. For clusters, enter the same letter for all programs in each.

If an ALN has multiple lines, each line must have the same major program determination and type of audit report.

If the program is not a major program (column S is “N”), leave this field blank.

Column U: Number of Audit Findings

Enter the number of audit findings for each Federal program. If there are no audit findings, enter "0" (zero).

If the type of audit report is "Adverse opinion" (column T is “A”) or "Qualified opinion" (column T is “Q”), this field can't be 0 (zero).

If a finding applies to a single award in a cluster but not to all awards, only list the finding on the single award line. Don't list the finding on other awards in the cluster if it's not applicable.

This field can't be left blank.