Federal Register, Volume 91 Issue 10 (Thursday, January 15, 2026)

[Federal Register Volume 91, Number 10 (Thursday, January 15, 2026)]
[Notices]
[Page 1792]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-00735]


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GENERAL SERVICES ADMINISTRATION

[OMB Control No. 3090-0330; Docket No. 2025-0001; Sequence No. 19]


Submission for OMB Review; Federal Audit Clearinghouse (FAC)

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

ACTION: Notice; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act (PRA), the GSA 
is proposing a revision to an existing information collection request 
(ICR) for the Data Collection Form (SF-SAC) and associated FAC webform. 
The revisions add an optional resubmission pathway, optional structured 
fields within audit findings (questioned costs, criteria, condition, 
cause, effect, recommendation, response), optional Yes/No indicators to 
report whether the auditor became aware of known or likely fraud 
affecting a federal award or significant instances of abuse, and a new 
Yes/No webform field for auditor disclosures of a summary schedule of 
prior audit findings, consistent with 2 CFR 200.516(b)(6). This 
revision does not change the total estimated burden hours because the 
additions rely on information already required in audit reports.

DATES: Submit comments on or before February 17, 2026.

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. Comments are invited on: 
(1) whether this collection is necessary; (2) the accuracy of the 
burden estimate; (3) ways to enhance quality, utility, and clarity; and 
(4) ways to minimize burden.

FOR FURTHER INFORMATION CONTACT: Lynn Houston, Technology and 
Transformation Services Division, Federal Acquisition Service, GSA, at 
845-594-1761 or [email protected].

SUPPLEMENTARY INFORMATION:

A. Purpose

    The SF-SAC form is used to collect information required under the 
Uniform Administrative Requirements, Cost Principles, and Audit 
Requirements for Federal Awards (2 CFR part 200, subpart F). Auditees 
that expend $1,000,000 or more ($750,000 or more prior to 10/1/2024) in 
Federal awards in a fiscal year must submit the SF-SAC along with their 
Single Audit reporting package to the FAC.
    This proposed revision includes:
    1. An optional resubmission pathway, with fields for resubmission 
type, reason, and report ID.
    2. Optional structured fields within each audit finding to capture 
questioned costs (known and likely), criteria, condition, cause, 
effect, recommendation, and response. These elements are typically 
included in narrative text; this change allows, but does not require, 
auditors to enter them in separate fields for improved clarity and data 
usability.
    3. Optional indicators within the audit finding section to report 
whether the auditor became aware of known fraud, likely fraud, or 
significant instances of abuse.
    4. New Yes/No field in the FAC webform to capture whether a summary 
schedule of prior audit findings is included, consistent with 2 CFR 
200.516(b)(6).

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 was published in the Federal Register at 90 FR 
42011 on August 28, 2025. Two comments were received.
    Comment: Commenters expressed concern that the proposed structured 
fields for audit findings (criteria, cause, effect, etc.) would 
introduce unnecessary burden and deviate from existing audit standards. 
They recommended relying on the narrative text or improving PDF 
extraction instead. They also opposed the inclusion of fields for known 
fraud, likely fraud, and abuse.
    Response: GSA appreciates the thoughtful feedback. No new mandatory 
reporting requirements are being introduced. All structured fields and 
fraud/abuse indicators remain strictly optional and correspond to 
information already documented in the audit reporting package in 
narrative form. These fields provide an alternative, structured format 
to increase the practical utility of data already required under the 
Uniform Guidance and GAGAS, without expanding the scope of required 
audit procedures.
    The optional structured fields for criteria, cause, effect, 
recommendation, and response support requests from Federal oversight 
entities for more consistent audit data to inform risk assessment and 
corrective action monitoring. Because auditors already provide this 
information in narrative format, the optional fields do not increase 
the amount of information respondents must prepare. Likewise, 
indicators for known fraud, likely fraud, and abuse simply reflect 
disclosures already documented in audit reports; retaining these 
optional fields supports analytic needs while avoiding any new 
reporting obligations.
    GSA also considered the suggestion to rely solely on PDF 
extraction. Although GSA continues to explore improvements to PDF 
parsing, the variability in how audit reports are produced makes 
consistent automated extraction unreliable. Optional structured fields 
allow respondents to provide this existing information more clearly 
when feasible, thereby improving data quality and reducing manual 
review.
    This approach preserves respondent flexibility while improving the 
usability of data for Federal oversight. The optional nature of all 
structured fields ensures that the burden estimates for this collection 
remain unchanged.

Patrick Dale,
Team Lead, Regulatory Secretariat Division, General Services 
Administration.
[FR Doc. 2026-00735 Filed 1-14-26; 8:45 am]
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