OMB Circular A-133 Information Collection under OMB Review

Federal Register The information collection request involves two proposed information collections from two types of entities:

1. Reports from auditors to auditees concerning audit results, audit findings, and questioned costs; and
2. reports from auditees to the Federal Government providing information about the auditees, the awards they administer, and the audit results.

These collection efforts are required by the Single Audit Act Amendments of 1996 (31 U.S.C. 7501 et seq.) and OMB Circular A-133, ``Audits of States, Local Governments, and Non-Profit Organizations.'' Circular A-133's information collection requirements apply to approximately 36,000 States, local governments, and non-profit organizations on an annual basis.

Needs and Uses: Reports from auditors to auditees and reports from auditees to the Federal government are used by non-Federal entities, pass-through entities, and Federal agencies to ensure that Federal awards are expended in accordance with applicable laws and regulations. The Federal Audit Clearinghouse (FAC) (maintained by the U.S. Census Bureau) uses the information on the SF-SAC to ensure proper distribution of audit reports to Federal agencies and to identify non-Federal entities who have not filed the required reports. The FAC also uses the information on the SF-SAC to create a government-wide database which contains information on audit results. This database is publicly accessible on the Internet at http://harvester.census.gov/fac/. It is used by Federal agencies, pass-through entities, non-Federal entities, auditors, the General Accounting Office, OMB, and the general public for management and information about Federal awards and the results of audits. See Federal Register notice for complete information and instructions for submitting comments.