Notice2022-27893

Information Collection; Federal Audit Clearinghouse

Primary source

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Published
December 22, 2022

Issuing agencies

General Services Administration

Abstract

Under the provisions of the Paperwork Reduction Act (PRA), the Regulatory Secretariat Division will be submitting to the Office of Management and Budget (OMB) a request to review and approve a new information collection requirement.

Full Text

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<title>Federal Register, Volume 87 Issue 245 (Thursday, December 22, 2022)</title>
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[Federal Register Volume 87, Number 245 (Thursday, December 22, 2022)]
[Notices]
[Pages 78684-78685]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-27893]


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GENERAL SERVICES ADMINISTRATION

[OMB Control No. 3090-XXXX; Docket No. 2022-0001; Sequence No. 18]


Information Collection; Federal Audit Clearinghouse

AGENCY: Technology Transformation Services (TTS), General Services 
Administration (GSA).

ACTION: Notice of request for comments regarding a request for a new 
OMB clearance.

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SUMMARY: Under the provisions of the Paperwork Reduction Act (PRA), the 
Regulatory Secretariat Division will be submitting to the Office of 
Management and Budget (OMB) a request to review and approve a new 
information collection requirement.

DATES: Submit comments on or before February 21, 2023.

ADDRESSES: Submit comments identified by Information Collection 3090-
XXXX; Federal Audit Clearinghouse (FAC) to: <a href="http://www.regulations.gov">http://www.regulations.gov</a>. 
Submit comments via the Federal eRulemaking portal by searching for 
``Information Collection 3090-XXXX; Federal Audit Clearinghouse''. 
Select the link ``Submit a Comment'' that corresponds with 
``Information Collection 3090-XXXX; Federal Audit Clearinghouse''. 
Follow the instructions provided at the ``Submit a Comment'' screen. 
Please include your name, company name (if any), and ``Information 
Collection 3090-XXXX; Federal Audit Clearinghouse'' on your attached 
document. If your comment cannot be submitted using <a href="https://www.regulations.gov">https://www.regulations.gov</a>, call or email the points of contact in the FOR 
FURTHER INFORMATION CONTACT section of this document for alternate 
instructions.
    Instructions: Please submit comments only and cite Information 
Collection

[[Page 78685]]

3090-XXXX; Federal Audit Clearinghouse, in all correspondence related 
to this collection. Comments received generally will be posted without 
change to <a href="http://www.regulations.gov">http://www.regulations.gov</a>, including any personal and/or 
business confidential information provided. To confirm receipt of your 
comment(s), please check <a href="http://www.regulations.gov">www.regulations.gov</a>, approximately two-to-
three days after submission to verify posting.

FOR FURTHER INFORMATION CONTACT: Mary Katharine Koch, Senior 
Procurement Analyst, Federal Acquisition Service, GSA, at 202-501-4755.

SUPPLEMENTARY INFORMATION:

A. Purpose

    Non-Federal entities (states, local governments, Indian tribes, 
institutions of higher education, and nonprofit organizations) are 
required by the Single Audit Act Amendments of 1996 (31 U.S.C. 7501, 
et. seq.) (Act) and 2 CFR part 200, ``Uniform Administrative 
Requirements, Cost Principles, and Audit Requirements for Federal 
Awards,'' (Uniform Guidance) to have audits conducted of their federal 
award expenditures, and to file the resulting reporting packages 
(Single Audit reports) and data collection Form SF-SAC (Form) with the 
Federal Audit Clearinghouse. The Form SF-SAC is Appendix X to 2 CFR 
part 200.
    The Single Audit process is the primary method Federal agencies and 
pass-through entities use to provide oversight of Federal awards and 
reduce risk of non-compliance and improper payments. This oversight 
includes following up on audit findings and questioned costs.
    The Office of Management and Budget has historically designated the 
U.S. Census Bureau (Census) as the FAC, to serve as the government-wide 
repository of record for Single Audit reports collected under OMB 
control number 0607-0518. At the direction of OMB, GSA will become the 
new FAC repository of record, beginning as early as spring 2023 with 
collection of Single Audit reports with fiscal periods ending in 2023 
and later. On approximately October 1, 2023, GSA will also begin data 
collection of 2016-2022 Single Audit reports currently collected by 
Census. All these collections will be conducted under this PRA 
clearance application.
    Single Audit reports under this clearance will be collected 
electronically through GSA's new FAC internet collection portal at 
<a href="https://www.fac.gov/">https://www.fac.gov/</a>.
    There are few proposed changes to the existing data elements and 
data collection method in this clearance. Planned changes are intended 
to make the reporting process easier, improve data integrity, and 
ensure compliance with the GREAT Act. All changes listed below are 
intended to take effect for all audit years collected by GSA, unless 
specified otherwise.
    The proposed changes include:
    <bullet> end collection of the DUNS number
    <bullet> upload the majority of data via templates rather than 
graphical user interface (GUI) in the initial GSA system, subject to 
creation of a GUI for additional data submission options before 
expiration of this proposed clearance (collection items are not 
changing, just the means of collection)
    <bullet> collect auditee's Unique Entity Identifier (UEI) for 
audits with fiscal periods ending in 2016-2021 (already approved to be 
collected for audits with fiscal periods 2022 and future)
    <bullet> import the auditee name and address directly from <a href="http://SAM.gov">SAM.gov</a> 
(when the auditee's UEI is entered, their auditee name and address will 
be pulled from <a href="http://SAM.gov">SAM.gov</a> into Part I of the Form)
    <bullet> update terminology, similar to the following, in order to 
be in compliance with the GREAT Act: change ``award'' to ``federal 
award''; ``CFDA'' to ``Assistance Listing''; ``sub-award'' to 
``subaward''; ``sub-recipient'' to ``subrecipient''
    <bullet> clarify on-screen and/or Form instructions to improve data 
collection and accuracy, as part of the creation of an updated data 
collection and dissemination system

B. Annual Reporting Burden

    Respondents: 80,000 (40,000 auditees and 40,000 auditors).
    Responses per Respondent: 1.
    Total Annual Responses: 80,000 (40,000 auditees and 40,000 
auditors).
    Hours per Response: 100 hours for each of the 400 large respondents 
and 21 hours for each of the 79,600 small respondents.
    Total Burden Hours: 1,711,600.

C. Public Comments

    Public comments are particularly invited on whether this collection 
of information is necessary; whether it will have practical utility; 
whether our estimate of the public burden of this collection of 
information is accurate, and based on valid assumptions and 
methodology; ways to enhance the quality, utility, and clarity of the 
information to be collected; and ways in which we can minimize the 
burden of the collection of information on those who are to respond, 
through the use of appropriate technological collection techniques or 
other forms of information technology.
    Obtaining Copies of Proposals: Requesters may obtain a copy of the 
information collection documents from the Regulatory Secretariat 
Division by calling 202-501-4755 or emailing <a href="/cdn-cgi/l/email-protection#1f584c5e4d7a784c7a7c5f786c7e31787069"><span class="__cf_email__" data-cfemail="ffb8acbead9a98ac9a9cbf988c9ed1989089">[email&#160;protected]</span></a>. Please 
cite OMB Control No. 3090-XXXX, Federal Audit Clearinghouse, in all 
correspondence.

Beth Anne Killoran,
Deputy Chief Information Officer.
[FR Doc. 2022-27893 Filed 12-21-22; 8:45 am]
BILLING CODE 6820-EP-P


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Indexed from Federal Register on December 22, 2022.

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