[Federal Register Volume 62, Number 132 (Thursday, July 10, 1997)]
[Notices]
[Pages 37013-37014]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-18051]


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DEPARTMENT OF COMMERCE

Bureau of the Census


Single Audit Questionnaire

ACTION: Proposed Collection; Comment Request.

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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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)).

DATES: Written comments must be submitted on or before September 8, 
1997.

ADDRESSES: Direct all written comments to Linda Engelmeier, 
Departmental Forms Clearance Officer, Department of Commerce, Room 
5327, 14th and Constitution Avenue, NW, Washington, DC 20230.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the information collection instrument(s) and instructions 
should be directed to Jerry Keffer, Bureau of the Census, Governments 
Division, Washington, DC 20233-6800, (301) 457-1522.

SUPPLEMENTARY INFORMATION:

I. Abstract

    The Single Audit Act Amendments of 1996 and OMB Circular A-133 
require state and local governments and non-profit organizations 
expending $300,000 or more in Federal financial aid to have an annual 
audit of their financial operations. OMB has designated the Census 
Bureau as the Federal Audit Clearinghouse for these audits. We use the 
Single Audit Questionnaire to contact those entities that have not sent 
in their audit reports to request that they forward the report or 
clarify their reporting status.
    Under the Single Audit Act Amendments of 1996 and OMB Circular A-
133, both state and local governments and non-profit institutions are 
subject to the same requirements. Therefore, it is no longer necessary 
to maintain two separate forms. [We are dropping the SAC-2, previously 
sent only to non-profit institutions, and are revising upward our 
estimate of the time necessary to complete form SAC-1 based on the 
expanded usage of the form.]
    Under the higher $300,000 reporting threshold imposed by the Single 
Audit Act Amendments of 1996, fewer entities will be required to submit 
Single Audits, thus the estimated number of respondents has decreased 
since the Single Audit Questionnaire was last approved by OMB.

II. Method of Collection

    The SAC-1 Single Audit Questionnaire is mailed to panels of state 
and local governments and non-profit organizations throughout the year 
based on fiscal year ending dates.
    Periodically, we update information for the Federal Inspector 
General's offices on governmental and non-profit audits which have been 
completed or are delinquent. A report listing governments delinquent in 
providing audits to the Federal Audit Clearinghouse is provided to the 
OMB in April as required under the Single Audit Act Amendments of 1996.

III. Data

    OMB Number: 0607-0518.
    Form Number: SAC-1.
    Type of Review: Regular.
    Affected Public: States, Local Governments, Indian Tribes, and non-
profit organizations.
    Estimated Number of Respondents: 12,500.
    Estimated Time Per Response: 20 minutes.
    Estimated Total Annual Burden Hours: 4,166 hours.
    Estimated Total Annual Cost: We do not expect respondents to incur 
any costs other than that of their time to respond.
    Respondent's Obligation: Voluntary.
    Legal Authority: The Single Audit Act Amendments of 1996 (Pub. L. 
104-156) and Revised OMB Circular No. A-133.

[[Page 37014]]

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; they also will become a matter of public record.

    Dated: July 3, 1997.
Linda Engelmeier,
Departmental Forms Clearance Officer, Office of Management and 
Organization.
[FR Doc. 97-18051 Filed 7-9-97; 8:45 a.m.]
BILLING CODE 3510-07-P