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	Repair queued
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	Repair queued

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	Unchanged

ICR Details

OMB Control No: 0348-0057	ICR Reference No: 201601-0348-002
Status: Historical Active	Previous ICR Reference No: 201507-0348-001
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: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 01/29/2016
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/01/2016
	Date Received in OIRA: 01/20/2016
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2016	3 Months From Approved	01/31/2016
Responses	148,000	0	148,000
Time Burden (Hours)	2,764,160	0	2,764,160
Cost Burden (Dollars)	0	0	0

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Abstract: Extension of the current data collection for the Single Audit reports, including SF-FAC Data Collections Form to provide time to address the comments and make any necessary changes to the new form. The new form was proposed for comments on December 9, 2015 (80 FR 236, page 76581). The current form expires on 01/31/2016.

Emergency Justfication: This request is for a 3 month extension for the currently active data collection for the Single Audit reports that includes SF-SAC, Data Collections form for Reporting on Audits of States, Local Governments and Non-Profit Organizations (OMB Control No. 0348-0057). The form is used by auditors and auditees in meeting the information collection requirements of former OMB Circular A-133,, "Audits of States, Local Governments, and Non-Profits Organizations" and the new Uniform Guidance 2 CRF 200, Subpart F, Audit Requirements. The extension is requested in order to provide adequate time for the review and analysis of comments on the new proposed form. The new form, which includes new data elements required by the Uniform Guidance 2 CFR 200, was proposed and published for a 60 day comments period on December 9, 2015 (80 FR 236, page 76581). Comments are due on February 8, 2016. Another 30 day comment period under the PRA is required after the publication on the revised form with any necessary changes before it is finalized for usage. This extension assures that a new form is in place to collect Single audit report data before the current one expires. Respondents can refuse to submit single audit report information to the Federal Government when the collection instrument is not currently valid. Not receiving the Single Audit reports on a timely will hamper the agencies' effort to monitor and provide necessary oversight of their grant dollars and can expose billions of Federal funds to more fraud, waste and abuse.

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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:
	80 FR 236	12/09/2015
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	148,000	0	0	0	0
Annual Time Burden (Hours)	2,764,160	2,764,160	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement:

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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: 01/20/2016

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