{"predicate":"audit_of","based_on":{"sample_size":200,"note":"This description is read from a SAMPLE of at most 200 currently valid facts, not from all of them. Field lists and status shares are indicative. For the coverage of one entity use get_timeseries, which is exact."},"value_fields":["ein","uei","audit_year","entity_ref","auditee_name"],"units":[],"entity_types":["event"],"status_in_sample":{"observed":200},"sources":["fac_single_audit"],"primary_source":{"source_id":"fac_single_audit","name":"Federal Audit Clearinghouse — Single Audits (2 CFR 200 Subpart F)","publisher":"U.S. General Services Administration (bis 2022: U.S. Census Bureau)","license":"Public Domain (17 U.S.C. §105)","url":"https://www.fac.gov/data/download/current/","notes":"Bulk-CSVs general.csv + findings.csv, Pruefjahre ab 2016. Kein API-Key (api.fac.gov verlangt api.data.gov-Key, nicht angefordert). Der Pruefbericht ist Event-Entity (fac_report), Ergebnisfakten haengen an ihm — eine EIN traegt pro Fiskaljahr mehrere Audits (Behoerden unter der Staats-EIN). Keine Personen, keine Befund-Volltexte (v1)."},"period_years_in_sample":null,"example":{"entity":"Single Audit LOOXAHOMA WATER ASSOCIATION, INC. FY2026","value":{"ein":"640578523","uei":"Y8ZDZ4ZKLD82","audit_year":"2026","entity_ref":"f8539557-0218-491a-aa81-e34799e3e1ea","auditee_name":"LOOXAHOMA WATER ASSOCIATION, INC."},"fact_url":"https://factanker.com/fact/fb7d9cbc-c906-4a9e-aa92-885753377806"},"license":"US-PD/CC0 per fact; please cite via fact_url","usage":{"values_are":"public records","copyright":"none — facts are not copyrightable; the underlying US government records are public domain (17 U.S.C. §105) or CC0","may_quote_verbatim":true,"permission_required":false,"attribution_required":false,"attribution_appreciated":"link the fact_url so your reader can verify","applies_to":"values, units, periods and source references","does_not_apply_to":"FACTANKER's own editorial texts under https://factanker.com/record"}}