Regulacje i polityka gospodarcza · 12/5/2007

Information Collection; Request for Public Comments

In compliance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3501, et seq.), the Office of Management and Budget (OMB) invites the general public and Federal agencies to comment on a renewal of an information collection with revisions that would affect two types of entities: (1) The reports of 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." Included as part of this information collection is the Data Collection Form (SF-SAC). The changes being proposed are to modify the data elements collected on the SF-SAC to update the internal control terminology and related definitions used in OMB Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations," the American Institute of Certified Public Accountants and the Government Accountability Office. The current Form SF-SAC is being use