Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education, and Nonprofit Organizations

Forms and Documents

Document Name	Status
Form SAC-1 Single Audit Questionnaire Form and Instruction	Modified
Non substantial change request - FAC.docx Justification for No Material/Nonsubstantive Change	2022-08-25
FAC_30dayfrn_published.pdf Supplementary Document	2021-09-15
FAC_supportingstatementB_090221.docx Supporting Statement B	2021-09-10
FAC_supportingstatementA_020422.docx Supporting Statement A	2022-02-04

IC Document Collections

IC ID	Document Title	Status
3472	Single Audit Questionnaire Form and Instruction	Modified

ICR Details

OMB Control No: 0607-0518	ICR Reference No: 202208-0607-004
Status: Received in OIRA	Previous ICR Reference No: 202109-0607-003
Agency/Subagency: DOC/CENSUS	Agency Tracking No:
Title: Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education, and Nonprofit Organizations
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/26/2022

	Requested	Previously Approved
Expiration Date	02/28/2025	02/28/2025
Responses	40,000	40,000
Time Burden (Hours)	1,711,600	1,711,600
Cost Burden (Dollars)	0	0

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Abstract: Non-Federal entities (states, local governments, Indian tribes, institutions of higher education, and nonprofit organizations) that expend $750,000 or more in Federal awards during their fiscal period are required by the Single Audit Act Amendments of 1996 and Uniform Guidance to have audits conducted of their Federal awards and file the resulting reporting packages and data collection forms with the Federal Audit Clearinghouse (FAC). OMB has designated the Census Bureau as the FAC to serve as the government-wide repository of record for Single Audit reports. The Single Audit process is a primary method Federal agencies and pass-through entities use to provide oversight for Federal awards and reduce risk of non-compliance and improper payments.

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Authorizing Statute(s): US Code: 31 USC 7501 et.seq.
  

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:
	86 FR 21272	04/22/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 51340	09/15/2021
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Single Audit Questionnaire	SAC-1, SAC-1	Data Collection Form for Reporting on AUDITS OF STATES, LOCAL GOVERNMENTS, INDIAN TRIBES,INSTITUTIONS OF HIGHER EDUCATION, AND NONPROFIT ORGANIZATIONS for Fiscal Period Ending Dates in 2022 and Beyond ,   Single Audit Questionnaire (for use during transition to GSA)

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ICR Summary of Burden

	Total Request	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	40,000	40,000	0	0	0	0
Annual Time Burden (Hours)	1,711,600	1,711,600	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: $39,400,000

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: 08/26/2022

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