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Dec 22 -- In 2023, management of the Federal Audit Clearinghouse will be transferred from the Census Bureau to the General Services Administration (GSA). GSA invites comments by February 21, 2023 regarding proposed revisions in the data collected by the Federal Audit Clearinghouse.

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 https://www.fac.gov/​.

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:

• end collection of the DUNS number
• 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)
• 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)
• import the auditee name and address directly from SAM.gov (when the auditee's UEI is entered, their auditee name and address will be pulled from SAM.gov into Part I of the Form)
• 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”
• 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

Respondents: 80,000 (40,000 auditees and 40,000 auditors).

GSA Federal Audit Clearinghouse: https://www.fac.gov/
Census Federal Audit Clearinghouse: https://facweb.census.gov/uploadpdf.aspx
Draft data collection instruments and technical documentation requested from GSA by AEAStat.
FRN: https://www.federalregister.gov/d/2022-27893

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