Notice2025-16557
Information Collection; Federal Audit Clearinghouse (FAC)
Primary source
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Published
August 28, 2025
Issuing agencies
General Services Administration
Abstract
In accordance with the Paperwork Reduction Act (PRA), the GSA is proposing a revision to an existing information collection request (ICR) for the Data Collection Form (SF-SAC) and associated FAC webform. The revisions add an optional resubmission pathway and optional structured fields within audit findings (questioned costs, criteria, condition, cause, effect, recommendation, response), as well as new Yes/No webform fields for auditor disclosures of known fraud, likely fraud, summary schedule of prior audit findings, and significant instances of abuse, consistent with 2 CFR 200.516(b)(5)-(7).
Full Text
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<title>Federal Register, Volume 90 Issue 165 (Thursday, August 28, 2025)</title>
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[Federal Register Volume 90, Number 165 (Thursday, August 28, 2025)]
[Notices]
[Pages 42011-42012]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-16557]
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GENERAL SERVICES ADMINISTRATION
[OMB Control No. 3090-0330; Docket No. 2025-0001; Sequence No. 19]
Information Collection; Federal Audit Clearinghouse (FAC)
AGENCY: Technology Transformation Services (TTS), General Services
Administration (GSA).
ACTION: Notice; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act (PRA), the GSA
is proposing a revision to an existing information collection request
(ICR) for the Data Collection Form (SF-SAC) and associated FAC webform.
The revisions add an optional resubmission pathway and optional
structured fields within audit findings (questioned costs, criteria,
condition, cause, effect, recommendation, response), as well as new
Yes/No webform fields for auditor disclosures of known fraud, likely
fraud, summary schedule of prior audit findings, and significant
instances of abuse, consistent with 2 CFR 200.516(b)(5)-(7).
DATES: Submit comments on or before October 27, 2025.
ADDRESSES: Submit comments identified by Information Collection 3090-
0330; 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 3090-0330; Federal Audit Clearinghouse''.
Select the link ``Submit a Comment'' that corresponds with
``Information Collection 3090-0330; Federal Audit Clearinghouse''.
Follow the instructions provided at the ``Submit a Comment'' screen.
Please include your name, company name (if any), and ``Information
Collection 3090-0330; 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 3090-0330; 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: Lynn Houston, Technology and
Transformation Services Division, Federal Acquisition Service, GSA, at
845-594-1761 or <a href="/cdn-cgi/l/email-protection#ec80958282c28483999f988382ac8b9f8dc28b839a"><span class="__cf_email__" data-cfemail="6c00150202420403191f1803022c0b1f0d420b031a">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
A. Purpose
The SF-SAC form is used to collect information required under the
Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (2 CFR part 200, subpart F). Auditees
that expend $750,000 or more in Federal awards in a fiscal year must
submit the SF-SAC along with their Single Audit reporting package to
the FAC.
This proposed revision includes:
1. An optional resubmission pathway, with fields for resubmission
type, reason, and report ID.
2. Optional structured fields within each audit finding to capture
questioned costs (known and likely), criteria, condition, cause,
effect, recommendation, and response. These elements are typically
included in narrative text; this change allows, but does not require,
auditors to enter them in separate fields for improved clarity and data
usability.
3. New Yes/No fields in the FAC webform to capture audit-level
disclosures of known fraud, likely fraud, whether a summary schedule of
prior audit findings is included, and whether significant instances of
abuse are disclosed, consistent with 2 CFR 200.516(b)(5)-(7).
B. Annual Reporting Burden
Respondents: 90,000 (45,000 auditees and 45,000 auditors).
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Responses per Respondent: 1.
Total Annual Responses: 90,000 (45,000 auditees and 45,000
auditors).
Hours per Response: 100 hours for each of the 450 large respondents
and 21 hours for each of the 89,550 small respondents.
Total Burden Hours: 1,925,550.
C. Public Comments
Public comments are invited on whether the proposed collection of
information is necessary for the proper performance of GSA's functions,
including whether the information will have practical utility; the
accuracy of GSA's estimate of the burden, including the validity of the
methodology and assumptions; ways to enhance the quality, utility, and
clarity of the information to be collected; and ways to minimize the
burden of the collection on respondents, including through the use of
automated techniques or other information technology. All comments
received will be reviewed and considered.
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#397e6a786b5c5e6a5c5a795e4a58175e564f"><span class="__cf_email__" data-cfemail="42051103102725112721022531236c252d34">[email protected]</span></a>. Please
cite OMB Control No. 3090-0330, Federal Audit Clearinghouse, in all
correspondence.
Patrick Dale,
Management & Program Analyst, Office of Acquisition Policy, General
Services Administration.
[FR Doc. 2025-16557 Filed 8-27-25; 8:45 am]
BILLING CODE 6820-AB-P
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