Federal Register: December 5, 2007 (Volume 72, Number 233)
DOCID: fr05de07-75 FR Doc E7-23540
OFFICE OF MANAGEMENT AND BUDGET
Management and Budget Office
NOTICE: NOTICES
DOCID: fr05de07-75
DOCUMENT ACTION: Notice and request for comments.
SUBJECT CATEGORY:
Information Collection; Request for Public Comments
DATES: Submit comments on or before February 4, 2008. Late comments will be considered to the extent practicable.
DOCUMENT SUMMARY:
In compliance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3501, et seq.), the Office of Management and Budget (OMB) invites the general public and Federal agencies to comment on a renewal of an information collection with revisions that would affect two types of entities: (1) The reports of auditors to auditees concerning audit results, audit findings, and questioned costs, and (2) reports from auditees to the Federal Government providing information about the auditees, the awards they administer, and the audit results. These collection efforts are required by the Single Audit Act Amendments of 1996 (31 U.S.C. 7501, et seq.) and OMB Circular A133, ``Audits of States, Local Governments, and NonProfit Organizations.''
Included as part of this information collection is the Data Collection Form (SFSAC). The changes being proposed are to modify the data elements collected on the SFSAC to update the internal control terminology and related definitions used in OMB Circular A133, ``Audits of States, Local Governments, and NonProfit Organizations,'' the American Institute of Certified Public Accountants and the Government Accountability Office. The current Form SFSAC is being used for audit periods ending in 2004, 2005, 2006 and 2007. A revised Form SFSAC will be used for audit periods ending in 2008, 2009, and 2010.
Additionally, OMB is interested in receiving comments on the requirement to submit the Data Collection Form (SFSAC) and the single audit reporting packages electronically. Currently, more than 87% of the SFSAC are filed electronically. Electronic submission would streamline the submission process, reduce the administrative burden and satisfy the Bureau of Census to fully comply with the Government Paperwork Elimination Act (Pub. L. 105277).
SUMMARY:
Agency information collection activities; proposals, submissions, and approvals,
SUPPLEMENTAL INFORMATION
OMB Control No.: 03480057.
Title: Data Collection Form.
Form No: SFSAC.
Type of Review: Reinstatement with change.
Respondents: States, local governments, nonprofit organizations (NonFederal entities) and their auditors.
Estimated Number of Respondents: 72,000 (36,000 from auditors and 36,000 from auditees). The respondents' information is collected by the Federal Audit Clearinghouse (maintained by the U.S. Bureau of the Census).
Estimated Time per Respondent: 59 hours for each of 400 large respondents and 17 hours for each of 71,600 small respondents for estimated annual burden hours of 1,240,800.
Estimated Number of Responses per Respondent: 1.
Frequency of Response: Annually.
Needs and Uses: Reports from auditors to auditees and reports from
auditees to the Federal government are used by nonFederal entities,
passthrough entities, and Federal agencies to ensure that Federal
awards are expended in accordance with applicable laws and regulations.
The Federal Audit Clearinghouse (FAC) (maintained by the U.S. Bureau of
the Census) uses the information on the SFSAC to ensure proper
distribution of audit reports to Federal agencies and identify non
Federal entities who have not filed the required reports. The FAC also
uses the information on the SFSAC to create a governmentwide database
which contains information on audit results. This database is publicly
accessible on the Internet at http://harvester.census.gov/sac/. It is
used by Federal agencies, passthrough entities, nonFederal entities,
auditors, the Government Accountability Office, OMB, and the general
public for management of and information about Federal awards and the
results of audits. Comments are invited on: (a) Whether the proposed
information collection is necessary for the proper performance of the
functions of the agency, including whether the information shall have
practical utility; (b) the accuracy of the estimate of the burden of
the collection of the information; (c) ways to enhance the quality,
utility, and clarity of the information to be collected; and (d) ways
to minimize the burden of the collection of information on those who
respond, including through the use of automated collection techniques or other forms of information technology.
Danny Werfel,
Acting Controller.
[FR Doc. E723540 Filed 12407; 8:45 am]
BILLING CODE 311001P
FOR FURTHER INFORMATION CONTACT
Gilbert Tran, Office of Federal Financial Management, Office of Management and Budget, (202) 3953052. The proposed revisions to the Information Collection Form, Form SFSAC can be obtained by contacting the Office of Federal Financial Management as indicated above or by download from the OMB Grants Management home page on the Internet at http://www.whitehouse.gov/OMB/grants/grants_docs.html .