# Single Audit Questionnaire

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URL: https://www.frixlaw.com/law-library/documents/fr%3A97-18051

## Record

- **Collection:** Federal Register
- **Document type:** Notice
- **Published:** July 10, 1997
- **Citation:** 62 FR 37013

## Text

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.]
BILLING CODE 3510-07-P

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/fr%3A97-18051. Public record. Not legal advice.