83 FR 14251 - Proposed Information Collection; Comment Request; Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education, and Non-Profit Organizations

DEPARTMENT OF COMMERCE
Census Bureau

Federal Register Volume 83, Issue 64 (April 3, 2018)

The Department of Commerce, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995.

[Federal Register Volume 83, Number 64 (Tuesday, April 3, 2018)]
[Notices]
[Pages 14251-14252]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06705]


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DEPARTMENT OF COMMERCE

Census Bureau


Proposed Information Collection; Comment Request; Data Collection 
Form for Reporting on Audits of States, Local Governments, Indian 
Tribes, Institutions of Higher Education, and Non-Profit Organizations

AGENCY: U.S. Census Bureau, Commerce.

ACTION: Notice.

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SUMMARY: The Department of Commerce, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995.

DATES: To ensure consideration, written comments must be submitted on 
or before June 4, 2018.

ADDRESSES: Direct all written comments to Jennifer Jessup, Departmental 
Paperwork Clearance Officer, Department of Commerce, Room 6616, 14th 
and Constitution Avenue NW, Washington, DC 20230 (or via the internet 
at [email protected]).

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the information collection instrument(s) and instructions 
should be directed to the Federal Audit Clearinghouse at 
[email protected] or 800-253-0696.

SUPPLEMENTARY INFORMATION:

I. Abstract

    Non-Federal entities (states, local governments, Indian tribes, 
institutions of higher education, and nonprofit organizations) are 
required by the Single Audit Act Amendments of 1996 (31 U.S.C. 7501, et 
seq.) (Act) and 2 CFR part 200, ``Uniform Administrative Requirements, 
Cost Principles, and Audit Requirements for Federal Awards,'' (Uniform 
Guidance) to have audits conducted of their Federal awards and file the 
resulting reporting packages (Single Audit reports) and data collection 
forms (Form SF-SAC) with the Federal Audit Clearinghouse (FAC). The 
Form SF-SAC is Appendix X to 2 CFR part 200. The Office of Management 
and Budget (OMB) has designated the Census Bureau as the FAC to serve 
as the government-wide repository of record for Single Audit reports.
    The Single Audit process is a primary method Federal agencies and 
pass-through entities use to provide oversight for Federal awards and 
reduce risk of non-compliance and improper payments. This includes 
following up on audit findings and questioned costs. The proposed 
changes are to revise some existing data elements and add data elements 
that would make the reports easier for Federal agencies, pass-through 
entities, and the public to use.
    The proposed changes are to include the following required elements 
of the reporting package on the data collection form: The text of the 
federal award audit findings, the text of the corrective action plan, 
and the notes to the schedule of expenditures of federal awards (SEFA). 
The proposed revisions to the Form SF-SAC can be obtained by download 
from the FAC homepage at https://harvester.census.gov/facweb or by 
contacting the Federal Audit Clearinghouse at [email protected] or 
800-253-0696.
    This is a reinstatement, with changes, of Form SF-SAC, OMB control 
number 0607-0518. Prior to the year 1997, the Census Bureau was 
responsible for the OMB clearance approval process using OMB control 
number 0607-0518. In 1997, OMB took over the approval process for the 
Form SF-SAC under OMB control number 0348-0057 (currently expiring June 
30, 2019). The Census Bureau is now resuming responsibility for 
obtaining OMB clearance under the original OMB control number 0607-
0518. The FAC will continue to collect Single Audit reports from prior 
audit years, going back to audit year 2013, to accommodate late 
submissions and revisions. Late submissions or revisions from prior 
years are to use the version of the Form SF-SAC applicable to that 
audit year. The FAC also plans to allow Non-Federal entities who did 
not meet the threshold requiring submission of a Single Audit report to 
voluntarily notify the FAC that they did not meet the reporting 
threshold. The FAC plans to put this information on their website.

II. Method of Collection

    The information will be collected electronically through the FAC's 
web-based internet Data Entry System (IDES) available at https://harvester.census.gov/facides. IDES can also be accessed by visiting the 
FAC homepage at https://harvester.census.gov/facweb and then clicking 
``Submit an Audit''.

III. Data

    OMB Control Number: 0607-0518.
    Form Number(s): SF-SAC.
    Type of Review: Regular submission.
    Affected Public: States, local governments, Indian tribes, 
institutions of higher education, non-profit organizations (Non-Federal 
entities) and their auditors.
    Estimated Number of Respondents: 80,000 (40,000 auditees and 40,000 
auditors).
    Estimated Time per Response: 70 hours for each of the 400 large 
respondents and 21 hours for each of the 79,600 small respondents.
    Estimated Total Annual Burden Hours: 1,699,600.
    Estimated Total Annual Cost to Public: $0. (This is not the cost of 
respondents' time, but the indirect costs respondents may incur for 
such things as purchases of specialized software or hardware needed to 
report, or expenditures for accounting or records maintenance services 
required specifically by the collection.)
    Respondent's Obligation: Mandatory.
    Legal Authority: Title 31 U.S.C. Section 7501 et. seq. and 2 CFR 
part 200.

IV. Request for Comments

    Comments are invited on: (a) Whether the proposed collection of 
information 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 agency's estimate of the burden 
(including hours and cost) of the proposed collection of 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 respondents, including through the use of 
automated collection techniques or other forms of information 
technology.
    Comments submitted in response to this notice will be summarized 
and/or included in the request for OMB approval of this information 
collection;

[[Page 14252]]

they also will become a matter of public record.

Sheleen Dumas,
Departmental Lead PRA Officer, Office of the Chief Information Officer.
[FR Doc. 2018-06705 Filed 4-2-18; 8:45 am]
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