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

Forms and Documents

Document	Type	Status	Availability
SFSAC Form Reinstatement - Request letter.pdf	Supplementary Document	Uploaded 2015-07-30	Repair queued
SFSAC Form Reinstatement - Request letter.pdf	Supporting Statement B	Uploaded 2015-07-30	Repair queued
2008 Supporting Statement SF-SAC.doc	Supporting Statement A	Uploaded 2008-08-11	Repair queued

IC Document Collections

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

ICR Details

OMB Control No: 0348-0057	ICR Reference No: 201604-0348-001
Status: Historical Active	Previous ICR Reference No: 201601-0348-002
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: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 06/17/2016
	Date Received in OIRA: 04/27/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2019	36 Months From Approved	06/30/2016
Responses	144,600	0	148,000
Time Burden (Hours)	2,696,160	0	2,764,160
Cost Burden (Dollars)	0	0	0

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Abstract: Revised Data collection (SF-SAC) for the Single Audit reports, including SF-FAC Data Collections Form for audits beginning on or after 12/26/2014. The revised form includes necessary changes to conform with the Uniform Guidance 2 CFR 200, effective for fiscal years starting after 12/26/2014. The new form was proposed for comments on December 9, 2015 (80 FR 236, page 76581) and April 22, 2016 (81 FR 23754).

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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 76581	12/09/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 23754	04/22/2016
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
Data Collection Form for Single Audits	0348-0057, 0348-0057, 0348-0057, 0348-0057 CF	SF-SAC Data Collection For Single Audit ,   SF-SAC Data Collection Form for Single Audits ,   SF-SAC ,   SF-SAC Concept Form
Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations	0348-0057, 03148-0057	SF-SAC Pilot Template ,   SF-SAC Data Collection Form for Reporting on Audits

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ICR Summary 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	144,600	148,000	0	-3,400	0	0
Annual Time Burden (Hours)	2,696,160	2,764,160	0	-68,000	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The threshold for Single Audits was raised from $500,000 to $750,000 starting fiscal year 2015, thus resulting in an estimated reduction of 3,400 entities having to file the audit report.

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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: 04/27/2016

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