[Federal Register Volume 72, Number 233 (Wednesday, December 5, 2007)]
[Notices]
[Pages 68608-68609]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-23540]


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OFFICE OF MANAGEMENT AND BUDGET


Information Collection; Request for Public Comments

AGENCY: Office of Management and Budget, Executive Office of the 
President.

ACTION: Notice and request for comments.

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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 A-133, ``Audits of 
States, Local Governments, and Non-Profit Organizations.''
    Included as part of this information collection is the Data 
Collection Form (SF-SAC). The changes being proposed are to modify the 
data elements collected on the SF-SAC to update the internal control 
terminology and related definitions used in OMB Circular A-133, 
``Audits of States, Local Governments, and Non-Profit Organizations,'' 
the American Institute of Certified Public Accountants and the 
Government Accountability Office. The current Form SF-SAC is being used 
for audit periods ending in 2004, 2005, 2006 and 2007. A revised Form 
SF-SAC 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 (SF-SAC) and the single 
audit reporting packages electronically. Currently, more than 87% of 
the SF-SAC 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. 105-277).

DATES: Submit comments on or before February 4, 2008. Late comments 
will be considered to the extent practicable.

ADDRESSES: Due to potential delays in OMB's receipt and processing of 
mail sent through the U.S. Postal Service, we

[[Page 68609]]

encourage respondents to submit comments electronically to ensure 
timely receipt. We cannot guarantee that comments mailed will be 
received before the comment closing date.
    Electronic mail comments may be submitted to: Gilbert Tran at [email protected]. Please include ``Form SF-SAC Comments'' in the 
subject line and the full body of your comments in the text of the 
electronic message and not as an attachment. Please include your name, 
title, organization, postal address, telephone number, and e-mail 
address in the text of the message. Comments may also be submitted via 
facsimile to 202-395-3952.
    Comments may be mailed to Gilbert Tran, Office of Federal Financial 
Management, Office of Management and Budget, Room 6025, New Executive 
Office Building, Washington, DC 20503.
    Comments: All responses will be summarized and included in the 
request for OMB approval. All comments will also be a matter of public 
record.

FOR FURTHER INFORMATION CONTACT: Gilbert Tran, Office of Federal 
Financial Management, Office of Management and Budget, (202) 395-3052. 
The proposed revisions to the Information Collection Form, Form SF-SAC 
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.

SUPPLEMENTARY INFORMATION: 
    OMB Control No.: 0348-0057.
    Title: Data Collection Form.
    Form No: SF-SAC.
    Type of Review: Reinstatement with change.
    Respondents: States, local governments, non-profit organizations 
(Non-Federal 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 non-Federal entities, 
pass-through 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 SF-SAC 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 SF-SAC to create a government-wide 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, pass-through entities, non-Federal 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. E7-23540 Filed 12-4-07; 8:45 am]
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