Do for-profit entities have to complete the data collection form?
No, for-profit entities should not complete a data collection form (SF-SAC). The data collection forms are used to enter data on audits of states, local governments and non-profit organizations in the Federal Audit Clearinghouse (FAC) database. For-profit entities should submit audits directly to the National External Audit Review Center (see FAQ # 13 below for address). Audits of for-profit entities should not be sent to FAC.