Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations	Form	Unchanged	Available
SFSAC Form Reinstatement - Request letter.pdf	Supplementary Document	Uploaded 2015-07-30	Available
SFSAC Form Reinstatement - Request letter.pdf	Supporting Statement B	Uploaded 2015-07-30	Available
2008 Supporting Statement SF-SAC.doc	Supporting Statement A	Uploaded 2008-08-11	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
791	Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations	Form	Unchanged
217480	Data Collection Form for Single Audits	Instruction	New

ICR Details

OMB Control No: 0348-0057	ICR Reference No: 201507-0348-001
Status: Historical Active	Previous ICR Reference No: 200808-0348-002
Agency/Subagency: OMB	Agency Tracking No:
Title: Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 07/20/2015
OIRA Conclusion Action: Approved with change	Conclusion Date: 07/30/2015
	Date Received in OIRA: 07/15/2015
Terms of Clearance: OMB is approved 6 month clearance for this information collection under emergency processing. If OMB chooses to use this form after the 6 month approval they will be required to submit the information collection under the normal Paperwork Reduction Act processes.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2016	6 Months From Approved
Responses	148,000	0	0
Time Burden (Hours)	2,764,160	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Reinstatement with changes of the SF-SAC (which expired on 08/31/2011) for use by auditors and auditees in meeting the information collection requirements of OMB Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations." The revised forms for 2010 and 2013 have been exposed for public comments through Federal Notices published in the Federal Regiater.

Emergency Justfication: This is an emergency request to reinstate the data collection form revisions (SF-SAC) for reporting on audits of States, local governments and nonprofit organizations. The form revisions are for the 2010 Form and 2013 Form. OFFM requests to wave notice and comment on the revised form as we have previously exposed the revised forms for public notice for comments on March 30, 2010 (75 FR 15422) for the 2010 form and on May 9, 2013 (8 FR 27259) and on November 13, 2013 (78 FR 69451) for the 2013 form. Both forms are need to be active as grantees use specific form depending on the audit years. Form 2010 is used audit periods 2011 and 2012. Form 2013 is used for audit periods 2013, 2014 and 2015.

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Authorizing Statute(s): PL: Pub.L. 104 - 156 31 USC 7501 Name of Law: Single Audit Act Amendments of 1996
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 27259	05/09/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 69451	11/13/2013
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Data Collection Form for Single Audits	0348-0057, 0348-0057	SF-SAC Data Collection For Single Audit ,   SF-SAC Data Collection Form for Single Audits
Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations	SF-SAC	Collection Form for Reporting on Audits under OMB Circular A-133

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	148,000	0	0	76,000	0	72,000
Annual Time Burden (Hours)	2,764,160	0	0	1,520,000	0	1,244,160
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: There is burden increase due to the increase of number of grantees expending more than $500,000 in federal expenditures, thus are required to perform a Single Audit and submitting this form.

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Annual Cost to Federal Government: $0

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

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: 07/15/2015

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