External Audits

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
SPST-0113 External Audit 2022 Renewal FINAL.docx	Supporting Statement A	Uploaded 2022-12-22	Repair queued
FR2 0113 External Audits 87 FR 56413 September 14 2022.pdf	Supplementary Document	Uploaded 2022-09-21	Repair queued
FR1 0113 External Audits 87 FR 36855 June 21 2022.pdf	Supplementary Document	Uploaded 2022-09-21	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
256055	FDIC Supervised Institutions with $500M - $1B in Total Assets -Notice of Change in Accountants (Recordkeeping)		New
256054	FDIC Supervised Institutions with $500M - $1B in Total Assets - Filing of Other Reports (Recordkeeping)		New
256050	FDIC Supervised Institutions with $500M - $1B in Total Assets - Audit Committee Composition (Recordkeeping)		New
256049	FDIC Supervised Institutions with $500M - $1B in Total Assets - Annual Report (Recordkeeping)		New
256048	FDIC Supervised Institutions with $1B - $3B in Total Assets - Notice of Change in Accountants (Recordkeeping)		New
256047	FDIC Supervised Institutions with $1B - $3B in Total Assets - Filing of Other Reports (Recordkeeping)		New
256046	FDIC Supervised Institutions with $1B - $3B in Total Assets - Audit Committee Composition (Recordkeeping)		New
256044	FDIC Supervised Institutions with $1B - $3B in Total Assets - Annual Report (Recordkeeping)		New
256043	FDIC Supervised Institutions with $3B - $10B in Total Assets - Notice of Change in Accountants (Recordkeeping)		New
256042	FDIC Supervised Institutions with $3B - $10B in Total Assets - Filing of Other Reports (Recordkeeping)		New
256041	FDIC Supervised Institutions with $3B - $10B in Total Assets - Audit Committee Composition (Recordkeeping)		New
256040	FDIC Supervised Institutions with $3B - $10B in Total Assets - Annual Report (Recordkeeping)		New
256039	FDIC Supervised Institutions with $10B or More in Total Assets - Notice of Change in Accountants (Recordkeeping)		New
256037	FDIC Supervised Institutions with $10B or More in Total Assets - Filing of Other Reports (Recordkeeping)		New
256035	FDIC Supervised Institutions with $10B or More in Total Assets - Audit Committee Composition (Recordkeeping)		New
256034	FDIC Supervised Institutions with $10B or More in Total Assets - Annual Report (Recordkeeping)		New
238151	FDIC Supervised Institutions with Less Than $500M in Total Assets - Filing of Other Reports (Recordkeeping)		Modified
238150	FDIC Supervised Institutions with Less Than $500M in Total Assets - Filing of Other Reports (Reporting)		Modified
238149	FDIC Supervised Institutions with $500M - $1B in Total Assets -Notice of Change in Accountants (Reporting)		Modified
238148	FDIC Supervised Institutions with $500M - $1B in Total Assets - Filing of Other Reports (Reporting)		Modified
238147	FDIC Supervised Institutions with $500M - $1B in Total Assets - Audit Committee Composition (Reporting)		Modified
238146	FDIC Supervised Institutions with $500M - $1B in Total Assets - Annual Report (Reporting)		Modified
238145	FDIC Supervised Institutions with $1B - $3B in Total Assets - Notice of Change in Accountants (Reporting)		Modified
238144	FDIC Supervised Institutions with $1B - $3B in Total Assets - Filing of Other Reports (Reporting)		Modified
238143	FDIC Supervised Institutions with $1B - $3B in Total Assets - Audit Committee Composition (Reporting)		Modified
238142	FDIC Supervised Institutions with $1B - $3B in Total Assets - Annual Report (Reporting)		Modified
238141	FDIC Supervised Institutions with $3B - $10B in Total Assets - Notice of Change in Accountants (Reporting)		Modified
238140	FDIC Supervised Institutions with $3B - $10B in Total Assets - Filing of Other Reports (Reporting)		Modified
238139	FDIC Supervised Institutions with $3B - $10B in Total Assets - Audit Committee Composition (Reporting)		Modified
238138	FDIC Supervised Institutions with $3B - $10B in Total Assets - Annual Report (Reporting)		Modified
238096	FDIC Supervised Institutions with $10B or More in Total Assets - Notice of Change in Accountants (Reporting)		Modified
238092	FDIC Supervised Institutions with $10B or More in Total Assets - Filing of Other Reports (Reporting)		Modified
238091	FDIC Supervised Institutions with $10B or More in Total Assets - Audit Committee Composition (Reporting)		Modified
238089	FDIC Supervised Institutions with $10B or More in Total Assets - Annual Report (Reporting)		Modified

ICR Details

OMB Control No: 3064-0113	ICR Reference No: 202207-3064-004
Status: Historical Active	Previous ICR Reference No: 201910-3064-003
Agency/Subagency: FDIC	Agency Tracking No:
Title: External Audits
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/14/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/22/2022
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2026	36 Months From Approved	02/28/2023
Responses	12,876	0	10,599
Time Burden (Hours)	138,214	0	107,956
Cost Burden (Dollars)	0	0	0

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Abstract: This information collection is authorized by Section 36 of the Federal Deposit Insurance Act (FDI Act) and the FDIC’s implementing regulation 12 CFR Part 363 (part 363). Section 36 and part 363 are generally intended to facilitate early identification of problems in financial management at insured depository institutions (IDIs) with consolidated total assets above certain thresholds through annual independent audits, assessments of the effectiveness of internal control over financial reporting and compliance with designated laws and regulations (internal control assessments), the establishment of independent audit committees, and related reporting requirements. The asset size threshold for internal control assessments and certain audit committee membership requirements is $1 billion and the threshold for the other requirements is $500 million. The regulation also allows institutions with less than $500 million in consolidated total assets to comply voluntarily with the annual independent audit and reporting requirements. The information is used by the FDIC for supervisory, regulatory, and informational purposes.

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Authorizing Statute(s): US Code: 12 USC 1831m Name of Law: Federal Deposit Insurance Act
  

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:
	87 FR 36855	06/21/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 56413	09/14/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 34

table that charts list of burden

IC Title	Form No.	Form Name
FDIC Supervised Institutions with $10B or More in Total Assets - Annual Report (Reporting)
FDIC Supervised Institutions with $10B or More in Total Assets - Annual Report (Recordkeeping)
FDIC Supervised Institutions with $10B or More in Total Assets - Audit Committee Composition (Recordkeeping)
FDIC Supervised Institutions with $10B or More in Total Assets - Audit Committee Composition (Reporting)
FDIC Supervised Institutions with $10B or More in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with $10B or More in Total Assets - Filing of Other Reports (Reporting)
FDIC Supervised Institutions with $10B or More in Total Assets - Notice of Change in Accountants (Recordkeeping)
FDIC Supervised Institutions with $10B or More in Total Assets - Notice of Change in Accountants (Reporting)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Annual Report (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Annual Report (Reporting)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Audit Committee Composition (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Audit Committee Composition (Reporting)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Filing of Other Reports (Reporting)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Notice of Change in Accountants (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Notice of Change in Accountants (Reporting)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Annual Report (Recordkeeping)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Annual Report (Reporting)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Audit Committee Composition (Recordkeeping)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Audit Committee Composition (Reporting)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Filing of Other Reports (Reporting)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Notice of Change in Accountants (Recordkeeping)
FDIC Supervised Institutions with $3B - $10B in Total Assets - Notice of Change in Accountants (Reporting)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Annual Report (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Annual Report (Reporting)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Audit Committee Composition (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Audit Committee Composition (Reporting)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Filing of Other Reports (Reporting)
FDIC Supervised Institutions with $500M - $1B in Total Assets -Notice of Change in Accountants (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets -Notice of Change in Accountants (Reporting)
FDIC Supervised Institutions with Less Than $500M in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with Less Than $500M in Total Assets - Filing of Other Reports (Reporting)

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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	12,876	10,599	0	0	2,277	0
Annual Time Burden (Hours)	138,214	107,956	0	0	30,258	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:

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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? No

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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: 12/22/2022

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