83 FR 34850 - 2018 Revision-Government Auditing Standards
GOVERNMENT ACCOUNTABILITY OFFICE Federal Register Volume 83, Issue 141 (July 23, 2018)
Federal Register Volume 83, Issue 141 (July 23, 2018)
| Page Range | 34850-34851 | |
| FR Document | 2018-15629 |
[Federal Register Volume 83, Number 141 (Monday, July 23, 2018)] [Notices] [Pages 34850-34851] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-15629] ======================================================================= ----------------------------------------------------------------------- GOVERNMENT ACCOUNTABILITY OFFICE [GAO-18-568G] 2018 Revision--Government Auditing Standards AGENCY: U.S. Government Accountability Office. ACTION: Notice of document availability. ----------------------------------------------------------------------- SUMMARY: The U.S. Government Accountability Office (GAO) has issued its 2018 revision to Government Auditing Standards, known as the ``Yellow Book.'' To help ensure that the standards continue to meet the needs of the government auditing community, the Comptroller General of the United States established the Yellow Book Advisory Council to provide input on revisions to the Yellow Book. This 2018 revision of the standards includes the Advisory Council's input regarding the changes. It also includes input from public comments received on the 2017 exposure draft. The changes contained in the 2018 revision to Government Auditing Standards reflect major developments in the auditing, accountability, and financial management professions. The 2018 revision to Government Auditing Standards is available in electronic format for download from GAO's web page at www.gao.gov using GAO-18-568G as a report number. It will also be available for sale in hardcopy from the Government Publishing Office in the near future at http://bookstore.thefederalregister.org or other GPO locations listed there. GAO-18- 568G may be used to find its GPO stock number and ISBN. DATES: The 2018 revision will be effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted. FOR FURTHER INFORMATION CONTACT: For information on Government Auditing Standards, please submit questions electronically to James R. Dalkin, [[Page 34851]] YellowBook@gao.gov or telephonically to 202-512-9535. Authority: Pub. L. 67-13, 42 Stat. 20 (June 10, 1921). James R. Dalkin, Director, Financial Management and Assurance, U.S. Government Accountability Office. [FR Doc. 2018-15629 Filed 7-20-18; 8:45 am] BILLING CODE 1610-02-P
![34850 Federal Register / Vol. 83, No. 141 / Monday, July 23, 2018 / Notices
acquire shares of M1 Bank, Macks will be posted without change to http:// OMB Control No. 9000–0010, Progress
Creek, Missouri. www.regulations.gov, including any Payments, SF 1443, in all
Board of Governors of the Federal Reserve personal and/or business confidential correspondence.
System, July 17, 2018. information provided. To confirm Dated: July 17, 2018.
Ann Misback, receipt of your comment(s), please William Clark,
Secretary of the Board.
check www.regulations.gov,
Director, Office of Governmentwide
approximately two to three days after Acquisition Policy, Office of Acquisition
[FR Doc. 2018–15613 Filed 7–20–18; 8:45 am]
submission to verify posting (except Policy, Office of Governmentwide Policy.
BILLING CODE 6210–01–P
allow 30 days for posting of comments [FR Doc. 2018–15616 Filed 7–20–18; 8:45 am]
submitted by mail).
BILLING CODE 6820–EP–P
FOR FURTHER INFORMATION CONTACT: Ms.
DEPARTMENT OF DEFENSE Zenaida Delgado, Procurement Analyst,
GENERAL SERVICES at telephone 202–969–7207, or email
zenaida.delgado@gsa.gov. GOVERNMENT ACCOUNTABILITY
ADMINISTRATION OFFICE
SUPPLEMENTARY INFORMATION:
NATIONAL AERONAUTICS AND A. Purpose [GAO–18–568G]
SPACE ADMINISTRATION
Certain Federal contracts provide for 2018 Revision—Government Auditing
[OMB Control No. 9000–0010; Docket No. progress payments to be made to the Standards
2018–0053; Sequence No. 18] contractor during performance of the
contract. Pursuant to FAR clause AGENCY: U.S. Government
Submission for OMB Review; Progress Accountability Office.
52.232–16 ‘‘Progress Payments,’’
Payments (SF–1443) ACTION: Notice of document availability.
contractors are required to request
AGENCY: Department of Defense (DOD), progress payments on Standard Form
General Services Administration (GSA), (SF) 1443, ‘‘Contractor’s Request for SUMMARY: The U.S. Government
and National Aeronautics and Space Progress Payment,’’ or an agency Accountability Office (GAO) has issued
Administration (NASA). approved electronic equivalent. its 2018 revision to Government
Additionally, contractors may be Auditing Standards, known as the
ACTION: Notice.
required to submit reports, certificates, ‘‘Yellow Book.’’ To help ensure that the
SUMMARY: Under the provisions of the financial statements, and other pertinent standards continue to meet the needs of
Paperwork Reduction Act, the information, reasonably requested by the government auditing community,
Regulatory Secretariat Division will be the Contracting Officer. The contractual the Comptroller General of the United
submitting to the Office of Management requirement for submission of reports, States established the Yellow Book
and Budget (OMB) a request to review certificates, financial statements and Advisory Council to provide input on
and approve an extension of a other pertinent information is necessary revisions to the Yellow Book. This 2018
previously approved information for protection of the Government against revision of the standards includes the
collection requirement regarding financial loss through the making of Advisory Council’s input regarding the
progress payments. progress payments. changes. It also includes input from
DATES: Submit comments on or before public comments received on the 2017
B. Public Comment exposure draft. The changes contained
August 22, 2018.
A 60 day notice was published in the in the 2018 revision to Government
ADDRESSES: Submit comments regarding
Federal Register at 83 FR 18566, on Auditing Standards reflect major
this burden estimate or any other aspect
April 27, 2018. No comments were developments in the auditing,
of this collection of information,
received. accountability, and financial
including suggestions for reducing this
management professions.
burden to: Office of Information and C. Annual Reporting Burden The 2018 revision to Government
Regulatory Affairs of OMB, Attention: The Electronic Document Access Auditing Standards is available in
Desk Officer for GSA, Room 10236, system (DoD official contract file electronic format for download from
NEOB, Washington, DC 20503. system) indicates that in Fiscal Year GAO’s web page at www.gao.gov using
Additionally submit a copy to GSA by (FY) 2017, 19,755 DoD contract awards GAO–18–568G as a report number. It
any of the following methods: contain FAR clause 52.232–16, Progress will also be available for sale in
• Federal eRulemaking Portal: This
Payments. hardcopy from the Government
website provides the ability to type The estimated total burden is as Publishing Office in the near future at
short comments directly into the follows: http://bookstore.gpo.gov or other GPO
comment field or attach a file for Respondents: 19,755. locations listed there. GAO–18–568G
lengthier comments. Go to http:// Responses per Respondent: 32. may be used to find its GPO stock
www.regulations.gov and follow the Total Annual Responses: 632,160. number and ISBN.
instructions on the site. Hours per Response: 0.42.
• Mail: General Services Total Burden Hours: 265,507. DATES: The 2018 revision will be
Administration, Regulatory Secretariat Affected Public: Businesses or other effective for financial audits, attestation
Division (MVCB), 1800 F Street NW, for-profit and not-for-profit institutions. engagements, and reviews of financial
Washington, DC 20405. ATTN: Ms. Frequency: Annually. statements for periods ending on or after
amozie on DSK3GDR082PROD with NOTICES1
Mandell/IC 9000–0010, Progress Obtaining Copies: Requesters may June 30, 2020, and for performance
Payments, SF 1443. obtain a copy of the information audits beginning on or after July 1, 2019.
Instructions: Please submit comments collection documents from the General Early implementation is not permitted.
only and cite Information Collection Services Administration, Regulatory FOR FURTHER INFORMATION CONTACT: For
9000–0010, Progress Payments, SF 1443, Secretariat Division (MVCB), 1800 F information on Government Auditing
in all correspondence related to this Street NW, Washington, DC 20405, Standards, please submit questions
collection. Comments received generally telephone 202–501–4755. Please cite electronically to James R. Dalkin,
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![Federal Register / Vol. 83, No. 141 / Monday, July 23, 2018 / Notices 34851
YellowBook@gao.gov or telephonically months and who have an ineligible present any problems, please contact Mr.
to 202–512–9535. spouse. Cohen at (410) 786–3169. In order to
The issues to be considered at the facilitate any communication that may be
Authority: Pub. L. 67–13, 42 Stat. 20 (June necessary between the parties prior to the
10, 1921). hearing are whether Minnesota SPA 12–
hearing, please notify the presiding officer to
0014–B is inconsistent with the indicate acceptability of the hearing date that
James R. Dalkin, requirements of: has been scheduled and provide names of the
Director, Financial Management and • Section 1902(a)(17) of the Act and individuals who will represent the State at
Assurance, U.S. Government Accountability 42 CFR 435.601(d)(4), which require the hearing. If the hearing date is not
Office. that states apply comparable eligibility acceptable, Mr. Cohen can set another date
[FR Doc. 2018–15629 Filed 7–20–18; 8:45 am] standards and methodologies within mutually agreeable to the parties. The
BILLING CODE 1610–02–P eligibility groups. hearing will be governed by the procedures
Section 1116 of the Act and federal prescribed by federal regulations at 42 CFR
regulations at 42 CFR part 430 establish part 430.
SPA 12–0014–B proposed to limit
Department procedures that provide an
DEPARTMENT OF HEALTH AND application of a resource disregard, in
administrative hearing for determining eligibility for several optional
HUMAN SERVICES reconsideration of a disapproval of a eligibility groups covered under its state
Centers for Medicare & Medicaid state plan or plan amendment. CMS is plan, to individuals who were previously
Services required to publish in the Federal enrolled in the eligibility group described in
Register a copy of the notice to a state section 1902(a)(10)(A)(ii)(XIII) (sometimes
Notice of Hearing: Reconsideration of Medicaid agency that informs the referred to as the ‘‘working disability’’ group)
agency of the time and place of the for at least 24 consecutive months and who
Disapproval Minnesota Medicaid State
hearing, and the issues to be considered. have an ineligible spouse.
Plan Amendment (SPA) 12–0014–B The issues to be considered at the hearing
If we subsequently notify the state
AGENCY: Centers for Medicare & are whether Minnesota SPA 12–0014–B is
Medicaid agency of additional issues inconsistent with the requirements of:
Medicaid Services (CMS), Department that will be considered at the hearing, • Section 1902(a)(17) of the Act and 42
of Health and Human Services (HHS). we will also publish that notice in the CFR § 435.601(d)(4), which require that states
ACTION: Notice of hearing: Federal Register. apply comparable eligibility standards and
Reconsideration of disapproval. Any individual or group that wants to methodologies within eligibility groups.
participate in the hearing as a party In the event that CMS and the state come
SUMMARY: This notice announces an must petition the presiding officer to agreement on resolution of the issues
administrative hearing to be held on within 15 days after publication of this which formed the basis for disapproval, this
August 21, 2018, at the Department of notice, in accordance with the SPA may be moved to approval prior to the
Health and Human Services, Centers for scheduled hearing.
requirements contained at 42 CFR
Medicare & Medicaid Services, Division 430.76(b)(2). Any interested person or Sincerely,
of Medicaid & Children’s Health Seema Verma,
organization that wants to participate as
Insurance Program Services, Chicago amicus curiae must petition the Administrator,
Regional Office, 233 N. Michigan presiding officer before the hearing cc: Benjamin R. Cohen
Avenue, Suite 600, Chicago, Illinois begins in accordance with the Section 1116 of the Social Security Act (42
60601–5519, to reconsider CMS’s requirements contained at 42 CFR U.S.C. 1316; 42 CFR 430.18).
decision to disapprove Minnesota’s 430.76(c). If the hearing is later (Catalog of Federal Domestic Assistance
Medicaid SPA 12–0014–B. rescheduled, the presiding officer will program No. 13.714. Medicaid Assistance
DATES: Requests to participate in the notify all participants. Program)
hearing as a party must be received by The notice to Minnesota announcing Dated: July 17, 2018.
the presiding officer by August 7, 2018. an administrative hearing to reconsider Seema Verma,
FOR FURTHER INFORMATION CONTACT: the disapproval of its SPA reads as Administrator, Centers for Medicare &
Benjamin R. Cohen, Presiding Officer, follows: Medicaid Services.
CMS, 2520 Lord Baltimore Drive, Suite Ms. Marie Zimmerman [FR Doc. 2018–15681 Filed 7–20–18; 8:45 am]
L, Baltimore, Maryland 21244, Medicaid Director BILLING CODE P
Telephone: (410) 786–3169. State of Minnesota, Department of Human
Services
SUPPLEMENTARY INFORMATION: This
540 Cedar Street, P.O. Box 64983 DEPARTMENT OF HEALTH AND
notice announces an administrative St. Paul, MN 55167
hearing to reconsider CMS’s decision to HUMAN SERVICES
Dear Ms. Zimmerman
disapprove Minnesota’s Medicaid state
I am responding to your request for Food and Drug Administration
plan amendment (SPA) 12–0014–B,
reconsideration of the decision to disapprove
which was submitted to the Centers for Minnesota’s State Plan amendment (SPA)
[Docket No. FDA–2007–D–0369]
Medicare & Medicaid Services (CMS) on 12–0014–B, which was submitted to the
April 1, 2012 and disapproved on April Product-Specific Guidances; Draft and
Centers for Medicare & Medicaid Services
27, 2018. This SPA requested CMS (CMS) on April 1, 2012, and disapproved on Revised Draft Guidances for Industry;
approval to limit application of a April 27, 2018. I am scheduling a hearing on Availability
resource disregard, in determining your request for reconsideration to be held on AGENCY: Food and Drug Administration,
eligibility for several optional eligibility August 21, 2018, at the Department of Health
HHS.
amozie on DSK3GDR082PROD with NOTICES1
groups covered under its state plan, to and Human Services, Centers for Medicare &
Medicaid Services, Division of Medicaid & ACTION: Notice of availability.
individuals who were previously
Children’s Health Insurance Program
enrolled in the eligibility group Services, Chicago Regional Office, 233 N. SUMMARY: The Food and Drug
described in section Michigan Avenue, Suite 600 Chicago, Illinois Administration (FDA or Agency) is
1902(a)(10)(A)(ii)(XIII) (sometimes 60601–5519. announcing the availability of
referred to as the ‘‘working disability’’ I am designating Mr. Benjamin R. Cohen as additional draft and revised draft
group) for at least 24 consecutive the presiding officer. If these arrangements product-specific guidances. The
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Document Created: 2018-07-21 00:49:00
Document Modified: 2018-07-21 00:49:00
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice of document availability. | |
| Dates | The 2018 revision will be effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted. | |
| Contact | For information on Government Auditing Standards, please submit questions electronically to James R. Dalkin, [email protected] or telephonically to 202-512-9535. | |
| FR Citation | 83 FR 34850 |
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