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

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

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

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

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

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

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

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

New IDES – Example 2 Account Login Account Login Account Login GenericEmail@Auditor.com PartnerOne@Auditor.com PartnerTwo@Auditor.com Account Login Account Login Account Login Report 1 Report 2 Report 3 Report 4

New Personal Accounts E-mail address log-ins Each user must create one account using one e-mail address Previous submissions (2008-2012) are available in each user account matched to e-mail addresses on previous reports Report ID/password combinations no longer required

Setting up Personal Accounts

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 e-mail address. No more report ID/password Combinations

Setting up Personal Accounts You must receive the e-mail to use the FAC IDES—Make sure your security settings allow e-mails from govs.fac.ides@census.gov

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

Account Home

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

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 e-mail address of each person you want to have access to the report

Starting a New Report

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.

Other Enhancements No security questions and answers for resetting passwords Enter e-mail 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

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

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

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

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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

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

Managing Report Access

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

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

New 2013 Form SF-SAC

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

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

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. 2013-001) Requested for AY 2013. Required for AY 2014 Should match the SFQC and audit reports

Illustration of New Items in Part III: Federal Programs

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)

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

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

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

Key Takeaways Use your e-mail address to create a new account You must receive e-mails from govs.fac.ides@census.gov Protect your password Watch our website for 2013 Form news Contact the FAC at govs.fac@census.gov

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

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FAC Contact Information govs.fac@census.gov 1-800-253-0696 http://harvester.census.gov/fac