Federal Audit Clearinghouse; SF-SAC

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form SF-FAC Worksheet & Single Audit Component Checklist	Form and Instruction	New	Available
Form SF-FAC Federal Audit Clearinghouse; SF-SAC	Form and Instruction	New	Repair queued
Attachment III Summary of Comments and Responses.xlsx	Supplementary Document	Uploaded 2023-08-16	Repair queued
Supporting Statement_PART B.docx	Supporting Statement B	Uploaded 2023-08-16	Repair queued
Supporting Statement_PART A.docx	Supporting Statement A	Uploaded 2023-08-16	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
261599	Federal Audit Clearinghouse; SF-SAC	Form and Instruction	New	Worksheet & Single Audit Component Checklist
261599	Federal Audit Clearinghouse; SF-SAC	Form and Instruction	New
261599	Federal Audit Clearinghouse; SF-SAC	Other-Web Survey--Screener	New

ICR Details

OMB Control No: 3090-0330	ICR Reference No: 202308-3090-001
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: GSA	Agency Tracking No:
Title: Federal Audit Clearinghouse; SF-SAC
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/18/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 08/16/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2026	36 Months From Approved
Responses	45,000	0	0
Time Burden (Hours)	962,775	0	0
Cost Burden (Dollars)	27,900,000	0	0

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Abstract: The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget (OMB) and serves as the central collection point and repository for single audit reporting packages prepared and submitted for non-federal entities, such as states, local governments, nonprofit organizations, Indian tribes and tribal organizations, and institutions of higher education that expend $750,000 or more in federal awards during their fiscal periods. While the Uniform Guidance refers to such entities as “auditees,” such entities are referenced as “grantees” here for added clarity. This data collection is mandated by the Single Audit Act Amendments of 1996 (PL 104-156) and OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or 2 C.F.R. Part 200). Grantees meeting the dollar threshold defined in OMB Uniform Guidance must submit SF-SAC (Form) and their single audit reporting package to the FAC. The grantee must complete the single audit submission every fiscal period they meet the reporting dollar threshold. These submissions assist federal agency inspectors general and grant administrators in monitoring the use of more than $1.3 Trillion in federal award expenditures annually. Data collected by the FAC is available to the public through a FAC data dissemination/query system. Historically the U.S. Census Bureau (Census) has operated the FAC as the OMB-designated repository of record for single audits. However, OMB designated the General Services Administration (GSA) as the new provider for the FAC, effective October 1, 2023.

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Authorizing Statute(s): None

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 78684	12/22/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 55699	08/16/2023
Did the Agency receive public comments on this ICR? Yes

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

table that charts list of burden

IC Title	Form No.	Form Name
Federal Audit Clearinghouse; SF-SAC	SF-FAC	Worksheet & Single Audit Component Checklist

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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	45,000	0	0	45,000	0	0
Annual Time Burden (Hours)	962,775	0	0	962,775	0	0
Annual Cost Burden (Dollars)	27,900,000	0	0	27,900,000	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: This is a new information collection.

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Annual Cost to Federal Government: $50,300,000

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

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: 08/16/2023

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