[Federal Register Volume 80, Number 236 (Wednesday, December 9, 2015)]
[Notices]
[Pages 76581-76583]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-30986]


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OFFICE OF MANAGEMENT AND BUDGET


Information Collection; Request for Public Comments

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

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 revision of an 
approved information collection, Form SF-SAC, that is used to report 
audit results, audit findings, and questioned costs as required by the 
Single Audit Act Amendments of 1996 (31 U.S.C. 7501 et seq.) and 2 CFR 
part 200, ``Uniform Administrative Requirements, Cost Principles, and 
Audit

[[Page 76582]]

Requirements for Federal Awards.'' A draft of the proposed Form SF-SAC 
can be reviewed at the OMB Grants Management Internet home page at 
http://www.whitehouse.gov/OMB/grants/grants_docs.html. The Form SF-SAC 
instructions contain a detailed listing of the proposed changes to the 
Form SF-SAC.

DATES: Submit comments on or before February 8, 2016. 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 encourage respondents to 
submit comments electronically to ensure timely receipt. We cannot 
guarantee that mailed comments will be received before the comment 
closing date.
    Electronic mail comments may be submitted to: Gilbert Tran at 
[email protected]. Please include ``2016 Form SF-SAC Comments'' 
in the subject line and the full body of your comments in the text of 
the electronic message, not as an attachment. Please include your name, 
title, organization, postal address, telephone number and email address 
in the text of the message. Comments may also be submitted via 
facsimile to 202-395-3952 (with ``2016 Form SF-SAC Comments'' as title 
page).
    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.
    In general, 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 at https://www.whitehouse.gov/omb/grants_forms

SUPPLEMENTARY INFORMATION:

I. Abstract

    This is a revision of a currently approved form with changes of 
Form SF-SAC, OMB Control Number 0348-0057.
    Non-Federal entities (states, local governments, Indian tribes, 
institutions of higher education, and nonprofit organizations) that 
expend a total amount of Federal awards equal to or in excess of 
$750,000 in any fiscal year 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 of 
their Federal awards and file the resulting reporting packages and data 
collection forms (Single Audit reports) with the Federal Audit 
Clearinghouse (FAC). The data collection form (Form SF-SAC) is Appendix 
X to 2 CFR part 200. The Office of Management and Budget (OMB) has 
designated the U.S. Bureau of the Census as the FAC, which serves as 
the government-wide repository of record for Single Audit reports. The 
Uniform Guidance imposes new reporting requirements effective for non-
Federal entity fiscal years beginning on or after December 26, 2014. 
The first year under the new requirements is the fiscal year ending on 
or after December 26, 2015.
    The Single Audit process is the 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 make revisions to the Form SF-SAC that reflect Uniform Guidance 
requirements; 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 changes would also delete data 
elements that are no longer needed.
    In particular, the Uniform Guidance requires the FAC to make Single 
Audit reports publically available on a Web site. This represents a 
change as the FAC previously only made publically available the Form 
SF-SAC data. The Uniform Guidance also requires non-Federal entities to 
sign a statement that the reporting package does not include protected 
personally identifiable information and that the FAC is authorized to 
make the reporting package and the data collection form publicly 
available on a Web site. An exception is provided in 2 CFR 
200.512(b)(2) for Indian tribes and tribal organizations to opt not to 
authorize the public display of their reporting packages on the FAC Web 
site. The revised form reflects the Uniform Guidance's requirements.
    For fiscal year starting on or after December 26, 2014, 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. This information 
helps the Federal agencies in the review of applicants that fall below 
the reporting requirements. The FAC plans to put this information on 
their Web site.
    In addition, we are planning a pilot project to combine the 
reporting of this form and the Schedule of Expenditures of Federal 
Awards into a singular form to streamline the Non-Federal entities 
reporting process. This proposal will be included under a separate 
notice.

II. Method of Collection

    The information will be collected electronically through FAC's Web 
based Internet Data Entry System available at https://harvester.census.gov/facweb.

III. Data

    OMB Control Number: 0348-0057.
    Title: Data Collection Form.
    Form Number(s): SF-SAC.
    Type of Review: Revision of a currently approved collection.
    Respondents: States, local governments, non-profit organizations 
(Non-Federal entities) and their auditors.
    Estimated Number of Respondents: 80,000 (40,000 from auditees and 
40,000 from auditors).
    Estimated Time per Response: 65 hours for each of the 400 large 
respondents and 20 hours for each of the 79,600 small respondents.
    Estimated Total Annual Burden Hours: 1,618,000.
    Estimated Number of Responses per Respondent: 1.
    Frequency of Response: Annually.

    Legal Authority: Title 31 U.S.C. Section 7501 et. seq. and 2 CFR 
Part 200.

    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 FAC (designated by the U.S. Bureau of the Census) uses the 
information on the Form 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 Form 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/fac/. 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.

[[Page 76583]]

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.
    In general, 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.

Mark Reger,
Deputy Controller.
[FR Doc. 2015-30986 Filed 12-8-15; 8:45 am]
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