[Federal Register Volume 88, Number 157 (Wednesday, August 16, 2023)]
[Notices]
[Pages 55699-55700]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-17518]


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GENERAL SERVICES ADMINISTRATION

[OMB Control No. 3090-XXXX; Docket No. 2022-0001; Sequence No. 18]


Submission for OMB Review; Federal Audit Clearinghouse

AGENCY: Technology Transformation Services (TTS), General Services 
Administration (GSA).

ACTION: Notice of request for comments regarding a request for a new 
OMB clearance.

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SUMMARY: Under the provisions of the Paperwork Reduction Act (PRA), the 
Regulatory Secretariat Division will be submitting to the Office of 
Management and Budget (OMB) a request to review and approve a new 
information collection requirement.

DATES: Submit comments on or before September 15, 2023.

ADDRESSES: Written comments and recommendations for this information 
collection should be sent within 30 days of publication of this notice 
to www.reginfo.gov/public/do/PRAMain. Find this particular information 
collection by selecting ``Currently under Review--Open for Public 
Comments''; or by using the search function.

FOR FURTHER INFORMATION CONTACT: Shelley Goss, Administrative Officer, 
Federal Acquisition Service, GSA, at [email protected] at 571-837-
0799. For information pertaining to status or publication schedules, 
contact the Regulatory Secretariat Division at 202-501-4755 or 
[email protected].

SUPPLEMENTARY INFORMATION: 

A. Purpose

    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

[[Page 55700]]

Requirements, Cost Principles, and Audit Requirements for Federal 
Awards,'' (Uniform Guidance) to have audits conducted of their federal 
award expenditures, and to file the resulting reporting packages 
(Single Audit reports) and data collection Form SF-SAC (Form) with the 
Federal Audit Clearinghouse. The Form SF-SAC is appendix X to 2 CFR 
part 200.
    The Single Audit process is the primary method Federal agencies and 
pass-through entities use to provide oversight of Federal awards and 
reduce risk of non-compliance and improper payments. This oversight 
includes following up on audit findings and questioned costs.
    The Office of Management and Budget has historically designated the 
U.S. Census Bureau (Census) as the FAC, to serve as the government-wide 
repository of record for Single Audit reports collected under OMB 
control number 0607-0518. At the direction of OMB, GSA will become the 
new FAC repository of record, by September 30, 2023, with collection of 
Single Audits with fiscal periods ending in 2023 and later. GSA will 
also begin data collection of 2016-2022 Single Audit reports currently 
collected by Census. All of these collections will be conducted under 
this PRA clearance application.
    Single Audit reports under this clearance will be collected 
electronically through GSA's new FAC internet collection portal at 
https://www.fac.gov/.
    There are few proposed changes to the existing data elements and 
data collection method in this clearance. Planned changes are intended 
to make the reporting process easier, improve data integrity, and 
ensure compliance with the GREAT Act. All changes listed below are 
intended to take effect for all audit years collected by GSA, unless 
specified otherwise.
    The proposed changes include:
     end collection of the DUNS number
     upload the majority of data via templates rather than 
graphical user interface (GUI) in the initial GSA system, subject to 
creation of a GUI for additional data submission options before 
expiration of this proposed clearance (collection items are not 
changing, just the means of collection)
     collect auditee's Unique Entity Identifier (UEI) for 
audits with fiscal periods ending in 2016-2021 (already approved to be 
collected for audits with fiscal periods 2022 and future)
     when possible, import the auditee name and address 
directly from SAM.gov (when the auditee's UEI is entered, their auditee 
name and address will be pulled from SAM.gov into Part I of the Form)
     update terminology, similar to the following, in order to 
be in compliance with the GREAT Act: change ``award'' to ``federal 
award''; ``CFDA'' to ``Assistance Listing''
     clarify on-screen and/or Form instructions to improve data 
collection and accuracy, as part of the creation of an updated data 
collection and dissemination system

B. Annual Reporting Burden

    Respondents: 90,000 (45,000 auditees and 45,000 auditors.
    Responses per Respondent: 1.
    Total Annual Responses: 90,000 (45,000 auditees and 45,000 
auditors).
    Hours per Response: 100 hours for each of the 450 large respondents 
and 21 hours for each of the 89,550 small respondents.
    Total Burden Hours: 1,925,550.

C. Public Comments

    A 60-day notice published in the Federal Register at 87 FR 78684 on 
December 22, 2022. Four comments were received. To view a summary of 
the comments and responses, go to https://www.regulations.gov, search 
for ``OMB control number 3090-XXXX Federal Audit Clearinghouse'', click 
``Open Docket'', and view ``Supporting Documents''.
    Obtaining Copies of Proposals: Requesters may obtain a copy of the 
information collection documents from the Regulatory Secretariat 
Division by calling 202-501-4755 or emailing [email protected]. Please 
cite OMB Control No. 3090-XXXX, Federal Audit Clearinghouse, in all 
correspondence.

Lesley Briante,
Deputy Chief Information Officer.
[FR Doc. 2023-17518 Filed 8-15-23; 8:45 am]
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