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The auditee may have more than one DUNS, which one should we report on the Form SF-SAC?

April 26, 2017auditee DUNS form report sf-sac

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The auditee may have more than one DUNS, which one should we report on the Form SF-SAC?

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A – If you report a DUNS number, the primary DUNS reported in Part I, Item 5d should be the DUNS number used on the on the application for the Federal award(s). If another organization served as the financial administrator of the Federal awards expended by the auditee, that organizations DUNS number is requested and should be listed on Part I Item 5f on the Page 4 continuation sheet. The auditor should note there is currently no consequence for listing a DUNS number as the primary number (in Part I, Item 5d) when it is not actually the primary number.