Independent Public Accountant Roster Application

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
ICR 2577-Pending.DOC	Supporting Statement A	Uploaded 2008-02-13	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
44995	Independent Public Accountant Roster Application	Other-Application	New

ICR Details

OMB Control No: 2577-0254	ICR Reference No: 200608-2577-006
Status: Historical Inactive	Previous ICR Reference No:
Agency/Subagency: HUD/PIH	Agency Tracking No:
Title: Independent Public Accountant Roster Application
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Comment filed on proposed rule	Conclusion Date: 05/19/2008
	Date Received in OIRA: 02/13/2008
Terms of Clearance: HUD will incorporate public comments for the final submission.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date		36 Months From Approved
Responses	0	0	0
Time Burden (Hours)	0	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The IPA Roster would list IPAs that have been approved to perform audits or related services for filers. These filers (PHAs, multifamily entities and those otherwise required to submit audited information to HUD) would be required to select an IPA listed on the IPA Roster for their particular state or jurisdiction to perform the audits or related services required by HUD. Any IPA wishing to perform audits or related services for filers would be required to be personally listed, be a member or partner of a listed IPA, or be an employee of a listed IPA.

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Authorizing Statute(s): US Code: 31 USC 7501 Name of Law: Single Audit Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
2501-AD20	Proposed rulemaking	73 FR 25	02/06/2008

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Independent Public Accountant Roster Application

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Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new collection. OMB Circular A-133 requires all recipients of federal funds of $500,000 or more to have an audit conducted. The quality and accuracy of the financial data submitted to HUD begins with selecting qualified independent public accountants and public accounting firms (collectively referred to as IPAs) who agree to comply with HUD’s requirements with respect to the provision of audits or related services. The IPA Roster would list IPAs that have been approved to perform audits or related services for filers. These filers, which include PHAs, multifamily entities and those otherwise required to submit audited information to HUD, would be required to select an IPA listed on the IPA Roster for their particular state or jurisdiction to perform the audits or related services required by HUD. Any IPA wishing to perform audits or related services for filers would be required to be personally listed, be a member or partner of a listed IPA, or be an employee of a listed IPA.

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Annual Cost to Federal Government: $225,101

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/13/2008

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