Single Audit Questionnaire

DEPARTMENT OF COMMERCE

Bureau of the Census

Single Audit Questionnaire

ACTION: Proposed Collection; Comment Request.

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SUMMARY: The Department of Commerce, as part of its continuing effort

to reduce paperwork and respondent burden, invites the general public

and other Federal agencies to take this opportunity to comment on

proposed and/or continuing information collections, as required by the

Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.

3506(c)(2)(A)).

DATES: Written comments must be submitted on or before September 8,

1997.

ADDRESSES: Direct all written comments to Linda Engelmeier,

Departmental Forms Clearance Officer, Department of Commerce, Room

5327, 14th and Constitution Avenue, NW, Washington, DC 20230.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or

copies of the information collection instrument(s) and instructions

should be directed to Jerry Keffer, Bureau of the Census, Governments

Division, Washington, DC 20233-6800, (301) 457-1522.

SUPPLEMENTARY INFORMATION:

I. Abstract

The Single Audit Act Amendments of 1996 and OMB Circular A-133

require state and local governments and non-profit organizations

expending $300,000 or more in Federal financial aid to have an annual

audit of their financial operations. OMB has designated the Census

Bureau as the Federal Audit Clearinghouse for these audits. We use the

Single Audit Questionnaire to contact those entities that have not sent

in their audit reports to request that they forward the report or

clarify their reporting status.

Under the Single Audit Act Amendments of 1996 and OMB Circular A-

133, both state and local governments and non-profit institutions are

subject to the same requirements. Therefore, it is no longer necessary

to maintain two separate forms. [We are dropping the SAC-2, previously

sent only to non-profit institutions, and are revising upward our

estimate of the time necessary to complete form SAC-1 based on the

expanded usage of the form.]

Under the higher $300,000 reporting threshold imposed by the Single

Audit Act Amendments of 1996, fewer entities will be required to submit

Single Audits, thus the estimated number of respondents has decreased

since the Single Audit Questionnaire was last approved by OMB.

II. Method of Collection

The SAC-1 Single Audit Questionnaire is mailed to panels of state

and local governments and non-profit organizations throughout the year

based on fiscal year ending dates.

Periodically, we update information for the Federal Inspector

General's offices on governmental and non-profit audits which have been

completed or are delinquent. A report listing governments delinquent in

providing audits to the Federal Audit Clearinghouse is provided to the

OMB in April as required under the Single Audit Act Amendments of 1996.

III. Data

OMB Number: 0607-0518.

Form Number: SAC-1.

Type of Review: Regular.

Affected Public: States, Local Governments, Indian Tribes, and non-

profit organizations.

Estimated Number of Respondents: 12,500.

Estimated Time Per Response: 20 minutes.

Estimated Total Annual Burden Hours: 4,166 hours.

Estimated Total Annual Cost: We do not expect respondents to incur

any costs other than that of their time to respond.

Respondent's Obligation: Voluntary.

Legal Authority: The Single Audit Act Amendments of 1996 (Pub. L.

104-156) and Revised OMB Circular No. A-133.

[[Page 37014]]

IV. Request for Comments

Comments are invited on: (a) Whether the proposed collection of

information is necessary for the proper performance of the functions of

the agency, including whether the information shall have practical

utility; (b) the accuracy of the agency's estimate of the burden

(including hours and cost) of the proposed collection of information;

(c) ways to enhance the quality, utility, and clarity of the

information to be collected; and (d) ways to minimize the burden of the

collection of information on respondents, including through the use of

automated collection techniques or other forms of information

technology.

Comments submitted in response to this notice will be summarized

and/or included in the request for OMB approval of this information

collection; they also will become a matter of public record.

Dated: July 3, 1997.

Linda Engelmeier,

Departmental Forms Clearance Officer, Office of Management and

Organization.

[FR Doc. 97-18051 Filed 7-9-97; 8:45 a.m.]

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