[Federal Register Volume 86, Number 76 (Thursday, April 22, 2021)]
[Notices]
[Pages 21272-21273]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-08314]


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DEPARTMENT OF COMMERCE

Census Bureau


Agency Information Collection Activities; Submission to the 
Office of Management and Budget (OMB) for Review and Approval; Comment 
Request; Data Collection Form for Reporting on Audits of States, Local 
Governments, Indian Tribes, Institutions of Higher Education, and Non-
Profit Organizations

AGENCY: Census Bureau, Commerce.

ACTION: Notice of information collection, request for comment.

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SUMMARY: The Department of Commerce, in accordance with the Paperwork 
Reduction Act (PRA) of 1995, invites the general public and other 
Federal agencies to comment on proposed, and continuing information 
collections, which helps us assess the impact of our information 
collection requirements and minimize the public's reporting burden. The 
purpose of this notice is to allow for 60 days of public comment on the 
proposed extension of Form SF-SAC, prior to the submission of the 
information collection request (ICR) to OMB for approval.

DATES: To ensure consideration, comments regarding this proposed 
information collection must be received on or before June 21, 2021.

ADDRESSES: Interested persons are invited to submit written comments by 
email to [email protected]. Please reference Form SF-SAC in the 
subject line of your comments. You may also submit comments, identified 
by Docket Number USBC-2021-0011, to the Federal e-Rulemaking Portal: 
http://www.regulations.gov. All comments received are part of the 
public record. No comments will be posted to http://www.regulations.gov 
for public viewing until after the comment period has closed. Comments 
will generally be posted without change. All Personally Identifiable 
Information (for example, name and address) voluntarily submitted by 
the commenter may be publicly accessible. Do not submit Confidential 
Business Information or otherwise sensitive or protected information. 
You may submit attachments to electronic comments in Microsoft Word, 
Excel, or Adobe PDF file formats.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
specific questions related to collection activities should be directed 
to Megan Minnich 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).

[[Page 21273]]

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. There are no 
proposed changes to Form SF-SAC.
    This is an extension, without changes, of Form SF-SAC, OMB control 
number 0607-0518. Form SF-SAC can be obtained by download from the FAC 
homepage at https://facides.census.gov/InstructionsDocuments.aspx or by 
contacting the Federal Audit Clearinghouse at [email protected] or 
800-253-0696. The FAC will continue to collect Uniform Guidance Single 
Audit submissions from prior audit years 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. FAC will no longer collect submissions qualifying under A-
133.

II. Method of Collection

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

III. Data

    OMB Control Number: 0607-0518.
    Form Number(s): SF-SAC.
    Type of Review: Regular submission, Request for an Extension, 
without Change, of a Currently Approved Collection.
    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: 1,711,600.
    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

    We are soliciting public comments to permit the Department/Bureau 
to: (a) Evaluate whether the proposed information collection is 
necessary for the proper functions of the Department, including whether 
the information will have practical utility; (b) Evaluate the accuracy 
of our estimate of the time and cost burden for this proposed 
collection, including the validity of the methodology and assumptions 
used; (c) Evaluate ways to enhance the quality, utility, and clarity of 
the information to be collected; and (d) Minimize the reporting burden 
on those who are to respond, including the use of automated collection 
techniques or other forms of information technology.
    Comments that you submit in response to this notice are a matter of 
public record. We will include, or summarize, each comment in our 
request to OMB to approve this ICR. Before including your address, 
phone number, email address, or other personal identifying information 
in your comment, you should be aware that your entire comment--
including your personal identifying information--may be made publicly 
available at any time. While you may ask us in your comment to withhold 
your personal identifying information from public review, we cannot 
guarantee that we will be able to do so.

Sheleen Dumas,
Department PRA Clearance Officer, Office of the Chief Information 
Officer, Commerce Department.
[FR Doc. 2021-08314 Filed 4-21-21; 8:45 am]
BILLING CODE 3510-07-P