Current data dictionary (2016-present)
The historic data is all SF-SAC data collected by Census from 1998–2015. The SF-SAC form changed over the years, with different values coming into existence at different times. We have attempted to capture that in this data dictionary.
The quality of data validations were limited in the beginning, and improved over the years. The current Clearinghouse is unable to answer any questions about the historic data at this time; it is provided as part of the public record.
general dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Unique identifier for the audit report. | Has the form YYYY-MM-(CENSUS|GSAFAC)-##########. For CENSUS records, the ### is the historic DBKEY. |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | All UEIs validated against the SAM.gov schema |
| audit_year | NUMBER | Year in which the audit was conducted | |
| auditee_certify_name | TEXT | Name of auditee certifying official | |
| auditee_certify_title | TEXT | Title of auditee certifying official | |
| auditee_contact_name | TEXT | Name of auditee's primary contact | |
| auditee_email | TEXT | Email address of the auditee's primary contact | All emails match the FAC email schema |
| auditee_name | TEXT | Full name of the auditee organization | |
| auditee_phone | TEXT | Phone number of the auditee | All phone numbers match the the FAC phone number schema |
| auditee_contact_title | TEXT | Job title of the auditee's primary contact | |
| auditee_address_line_1 | TEXT | Street address of the auditee | |
| auditee_city | TEXT | City where the auditee is based | |
| auditee_state | TEXT | State where the auditee is based | All sets in the FAC list of states |
| auditee_ein | TEXT | Employer Identification Number (EIN) of the auditee | |
| auditee_zip | TEXT | Auditee's zip code | All zip codes match the regular expression ^[0-9]{5}(?:[0-9]{4})?$ |
| auditor_certify_title | TEXT | Title of auditor certifying official | |
| auditor_contact_name | TEXT | Name of auditor's certifying official | |
| auditor_phone | TEXT | Phone number of the auditor | |
| auditor_state | TEXT | State where the auditor is based | |
| auditor_city | TEXT | City where the auditor is based | |
| auditor_contact_title | TEXT | Job title of the auditor | |
| auditor_address_line_1 | TEXT | Street address of the auditor | |
| auditor_zip | TEXT | Auditor's zip code | |
| auditor_country | TEXT | Country where the auditor is based | |
| auditor_contact_name | TEXT | Name of the auditor | |
| auditor_email | TEXT | Email address of the auditor | |
| auditor_firm_name | TEXT | Name of the auditing firm | |
| auditor_foreign_address | TEXT | Address of the auditor (if international) | |
| auditor_ein | TEXT | Employer Identification Number (EIN) of the auditing firm | |
| cognizant_agency | TEXT | Two digit federal agency prefix of the cognizant agency | Presented as text, because some numbers begin with 0 |
| oversight_agency | TEXT | Two digit federal agency prefix of the oversight agency | Presented as text, because some numbers begin with 0 |
| date_created | DATE | The first date an audit component or Form SF-SAC was received by the Federal audit Clearinghouse | YYYY-MM-DD |
| ready_for_certification_date | DATE | Date when the report was marked as ready for certification | YYYY-MM-DD |
| auditor_certified_date | DATE | Date when the auditor certified the report | YYYY-MM-DD |
| auditee_certified_date | DATE | Date when the auditee certified the report | YYYY-MM-DD |
| submitted_date | DATE | Date when the auditee submitted the report to the FAC | YYYY-MM-DD |
| fac_accepted_date | DATE | Date when the FAC accpeted an audit | YYYY-MM-DD |
| fy_end_date | DATE | End date of the fiscal year covered by the audit | YYYY-MM-DD |
| fy_start_date | DATE | Start date of the fiscal year covered by the audit | YYYY-MM-DD |
| audit_type | TEXT | Type of audit conducted | Will be one of single-audit, program-specific, or GSA_MIGRATION |
| gaap_results | TEXT | General Accepted Accounting Principles (GAAP) - Type of report issued on the financial statements | Comma-separated string, where the list may include any of not_gaap, unmodified_opinion, qualified_opinion, adverse_opinion, or disclaimer_of_opinion. The field may also have the value GSA_MIGRATION |
| sp_framework_basis | TEXT | Special purpose framework that was used as the basis of accounting | One of other_basis, cash_basis, tax_basis,regulatory_basis, contractual_basis |
| is_sp_framework_required | TEXT | Indicates whether a special purpose framework was required | Yes, No, or GSA_MIGRATION |
| sp_framework_opinions | The auditor's opinion on the special purpose framework | Comma-separated string, where the list may include any of not_gaap, unmodified_opinion, qualified_opinion, adverse_opinion, or disclaimer_of_opinion. The field may also have the value GSA_MIGRATION | |
| is_going_concern_included | TEXT | Indicates if auditor included a "going concern" disclosure | Yes, No, or GSA_MIGRATION |
| is_internal_control_deficiency_disclosed | TEXT | Indicates if auditor disclosed internal control deficiencies | Yes, No, or GSA_MIGRATION |
| is_internal_control_material_weakness_disclosed | TEXT | Indicates if auditor disclosed material weaknesses in internal controls | Yes, No, or GSA_MIGRATION |
| is_material_noncompliance_disclosed | TEXT | Indicates if auditor disclosed material noncompliance | Yes, No, or GSA_MIGRATION |
| dollar_threshold | NUMBER | Dollar threshold to distinguish between type A and type B programs | |
| is_low_risk_auditee | Indicates if the auditee qualifies as low risk | Yes, No, or GSA_MIGRATION | |
| agencies_with_prior_findings | TEXT | Indicates whether or not the report includes a Summary Schedule of Prior Year Audit Findings | A string containing a comma-separated list of agency numbers |
| entity_type | TEXT | Self-reported type of entity | One of non-profit, state, local, higher-ed, tribal, or unknown |
| number_months | NUMBER | Number of months covered in the audit period | |
| audit_period_covered | TEXT | Audit period covered by audit | One of annual, biennial, or other |
| total_amount_expended | NUMBER | Total amount of federal funds expended by the auditee | |
| type_audit_code | TEXT | Code indicating the type of audit conducted | All audits captured by GSA are type_audit_code "UG" |
| is_public | TEXT | Indicates if the audit report is publicly available | True or False |
| data_source | TEXT | Source of the audit data; CENSUS if the data was collected by Census, and GSAFAC if collected by GSA. | CENSUS or GSAFAC |
| is_aicpa_audit_guide_included | TEXT | Indicates if the audit follows AICPA guidance | Yes, No, or GSA_MIGRATION |
| is_additional_ueis | TEXT | Indicates if the audit coveres multiple UEIs | Yes or No |
| is_multiple_eins | TEXT | Indicates if the audit covers multiple EINs | Yes or No |
| is_secondary_auditors | TEXT | Indicates if secondary auditors were involved | Yes or No |
federal_awards dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year the audit was conducted | |
| award_reference | TEXT | The award reference number as listed in SF-SAC Section 1: Federal Awards. Award references will be formatted “AWARD-####”. | FAC system generated sequence number used to link to Findings data between CFDA/ALN Info and Findings |
| federal_agency_prefix | TEXT | Two-digit prefix identifying the agency | See the FAC list of agencies |
| federal_award_extension | TEXT | Three-digit prefix identifying the federal awarding agency (the last 3 digits of their Assistance Listing Number, formerly known as the CFDA) | The extensions are generally three-digit numbers. Agencies sometimes apply a letter to the end of this extension to designate programs: 123A, for example. For research and development, the value may be RD or RD#. In the case of an unknown program, U## is possible. GSA_MIGRATION is sometimes found for historic records where the ALN could not be decomposed into anything meaningful. |
| additional_award_identification | TEXT | Other data used to identify the award which is not a CFDA/ALN number | A free-form field used by auditees and auditors to further identify an award or passthrough information. |
| federal_program_name | TEXT | Name of the federal program that provided the funding | See the FAC list of ALNs |
| amount_expended | NUMBER | Total amount of federal funds expended for an award | Rounded to the nearest whole dollar |
| cluster_name | TEXT | Name of the cluster to which this federal award belongs | Controlled field; GSA_MIGRATION or see the FAC list of cluster names |
| other_cluster_name | TEXT | The name of the cluster (if not listed in the compliance supplement) | Free-form text |
| state_cluster_name | TEXT | State-designated cluster name if applicable | Free-form text |
| cluster_total | NUMBER | Total federal awards expended for each cluster in the audit | Auto-completed based on previous field responses |
| federal_program_total | NUMBER | Total amount of federal funding for the specific program | Auto-completed based on previous field responses |
| is_major | TEXT | Indicates if the award is classified as a major program | If the Federal program is a major program, "Y" wil appear, then either letter "U, Q, A, or D" will appear for the type of audit report on the major program: U=Unqualifed, Q=Qualified, A=Adverse, D=Disclaimer. This field will be blank or "N" if not a major program. |
| is_loan | TEXT | Indicates if the award is a loan | Y or N |
| loan_balance | NUMBER | Outstanding loan balance if applicable | Can be NULL |
| is_direct | TEXT | Indicates if the funding was received directly from a federal agency | Y, N, or GSA_MIGRATION |
| audit_report_type | TEXT | Type of report issued on the major program compliance. U=Unqualifed, Q=Qualified, A=Adverse, D=Disclaimer. | U, Q, A, D, or NULL |
| findings_count | NUMBER | Number of findings for the federal program | Only available for audit years 2013 and beyond |
| is_passthrough_award | TEXT | Indicates if the award was passed through another entity before reaching the auditee | Y, N, or GSA_MIGRATION |
| passthrough_amount | NUMBER | Amount of federal funding passed through to subrecipient |
findings dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| award_reference | TEXT | The award reference number as listed in SF-SAC Section 1: Federal Awards. Award references will be formatted “AWARD-####”. | Has the shape AWARD-#### or AWARD-##### |
| reference_number | TEXT | Findings reference numbers | Has the shape YYYY-### or GSA_MIGRATION |
| is_material_weakness | TEXT | Indicates if the finding is classified as a material weakness | Y, N, or GSA_MIGRATION |
| is_modified_opinion | TEXT | Indicates if the finding resulted in a modified audit opinion | Y, N, or GSA_MIGRATION |
| is_other_findings | TEXT | Indicates if the finding falls under "other findings" | Y, N, or GSA_MIGRATION |
| is_other_matters | TEXT | Indicates if the finding involves "other matters" | Y, N, or GSA_MIGRATION |
| prior_finding_ref_numbers | TEXT | Audit finding reference numbers from the immediate prior audit | Y, N, or GSA_MIGRATION |
| is_questioned_costs | TEXT | Indicates if the finding includes questioned costs | GSA_MIGRATION or a comma-separated list of reference numbers (e.g. 2022-001,2021-003). Spaces may be present in the list. |
| is_repeat_finding | TEXT | Indicates if the finding was reported in a prior year | Y or N |
| is_significant_deficiency | TEXT | Indicates if the finding is classified as a significant deficiency | Y, N, or GSA_MIGRATION |
| type_requirement | TEXT | Code indicating the type of compliance requirement affected by the finding.
A. Activities allowed or unallowed B. Allowable costs/cost principles C. Cash management D. Reserved E. Eligibility F. Equipment and real property management G. Matching, level of effort, earmarking H. Period of performance (or availability) of Federal funds I. Procurement and suspension and debarment J. Program income K. Reserved L. Reporting M. Subrecipient monitoring N. Special tests and provisions P. Other Note: There is no "O" option. | This field is either GSA_MIGRATION or a string of characters in the set [A,B,C,D,E,F,G,H,I,J,K,L,M,N,P].
|
findings_text dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| finding_ref_number | TEXT | Reference number assigned to the specific finding | Of the shape YYYY-### |
| contains_chart_or_table | TEXT | Indicates if the finding text contains a chart or table | `Y`, `N`, or `GSA_MIGRATION` |
| finding_text | TEXT | Full textual description of the finding, detailing the issue identified during the audit. | Freeform text, up to ~20K characters |
corrective_action_plans dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| finding_ref_number | TEXT | Reference number assigned to the specific finding | Of the shape YYYY-### |
| contains_chart_or_table | TEXT | Indicates if the corrective action plan contains a chart or table | `Y`, `N`, or `GSA_MIGRATION` |
| planned_action | TEXT | Content of the Corrective Action Plan (CAP) | Freeform text, up to ~20K characters |
passthrough dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| award_reference | TEXT | The award reference number as listed in SF-SAC Section 1: Federal Awards. Award references will be formatted “AWARD-####”. | Has the shape AWARD-#### or AWARD-##### |
| passthrough_id | TEXT | Identifying number assigned by the pass-through entity | Freeform text |
| passthrough_name | TEXT | Name of passthrough entity | Freeform text |
notes_to_sefa dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Unique identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| title | TEXT | Title of the note related to the Schedule of Expenditures of Federal Awards (SEFA) | Freeform text |
| accounting_policies | TEXT | Description of the accounting policies applied to the SEFA | Freeform text |
| is_minimis_rate_used | TEXT | Indicates whether the 10% de minimis indirect cost rate is used | `Y`, `N`, `Both`, or `GSA_MIGRATION` |
| rate_explained | TEXT | Explanation of the indirect cost rate used, if applicable | Freeform text |
| content | TEXT | Content of the note | Freeform text |
| contains_chart_or_table | TEXT | Indicates whether the note contains a chart or table | `Y`, `N`, or `GSA_MIGRATION`, or NULL |
secondary_auditors dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| auditor_ein | TEXT | Employer Identification Number (EIN) of the secondary auditor | |
| auditor_name | TEXT | Name of the auditor | |
| contact_name | TEXT | Name of the contact person | |
| contact_title | TEXT | Title of the contact person | |
| contact_email | TEXT | Email address of the contact person | |
| contact_phone | TEXT | Phone number of the contact person | |
| address_street | TEXT | Street address of the contact person | |
| address_city | TEXT | City where the contact person is located | |
| address_state | TEXT | State where the contact is located | |
| address_zipcode | TEXT | ZIP code of the contact person |
additional_ueis dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report. | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee. | |
| audit_year | NUMBER | Year in which the audit was conducted. | |
| additional_uei | TEXT | Additional Unique Entity Identifier (UEI) associated with the auditee. |
additional_eins dictionary
| Field name | Data type | Description | Notes |
|---|---|---|---|
| report_id | TEXT | Identifier for the audit report | |
| auditee_uei | TEXT | Unique Entity Identifier (UEI) of the auditee | |
| audit_year | NUMBER | Year in which the audit was conducted | |
| additional_ein | TEXT | Additional Employer Identification Number (EIN) associated with the auditee |