Federal Register / Vol. 79, No. 205 / Thursday, October 23, 2014 / Notices 63393 

FEDERAL ACCOUNTING STANDARDS 

ADVISORY BOARD 

Notice of Issuance of Statement of 

Federal Financial Accounting 

Standards 46 

AGENCY: Federal Accounting Standards 

Advisory Board. 

ACTION: Notice. 

Board Action: Pursuant to 31 U.S.C. 

3511(d), the Federal Advisory 

Committee Act (Pub. L. 92–463), as 

amended, and the FASAB Rules of 

Procedure, as amended in October, 

2010, notice is hereby given that the 

Federal Accounting Standards Advisory 

Board (FASAB) has issued Statement of 

Federal Financial Accounting Standard 

46, Deferral of the Transition to Basic 

Information for Long-Term Projections. 

The Standard is available at http://

www.fasab.gov/accounting-standards/

authoritative-source-of-gaap/

accounting-standards/fasab-handbook/ 

For assistance in accessing the 

document contact FASAB at (202) 512– 

7350. 

FOR FURTHER INFORMATION CONTACT: 

Wendy M. Payne, Executive Director, 

441 G St. NW., Mail Stop 6H19, 

Washington, DC 20548 or call 202–512– 

7350. 

Authority: Federal Advisory Committee 

Act, Pub. L. 92–463. 

Dated: October 20, 2014. 

Charles Jackson, 

Federal Register Liaison Officer. 

[FR Doc. 2014–25172 Filed 10–22–14; 8:45 am] 

BILLING CODE 1610–02–P 

FEDERAL COMMUNICATIONS 

COMMISSION 

[3060–0812] 

Information Collection Being Reviewed 

by the Federal Communications 

Commission 

AGENCY: Federal Communications 

Commission. 

ACTION: Notice and request for 

comments. 

SUMMARY: As part of its continuing effort 

to reduce paperwork burdens, and as 

required by the Paperwork Reduction 

Act (PRA) of 1995 (44 U.S.C. 3501– 

3520), the Federal Communications 

Commission (FCC or the Commission) 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on the 

following information collection. 

Comments are requested concerning: 

whether the proposed collection of 

information is necessary for the proper 

performance of the functions of the 

Commission, including whether the 

information shall have practical utility; 

the accuracy of the Commission’s 

burden estimate; ways to enhance the 

quality, utility, and clarity of the 

information collected; ways to minimize 

the burden of the collection of 

information on the respondents, 

including the use of automated 

collection techniques or other forms of 

information technology; and ways to 

further reduce the information 

collection burden on small business 

concerns with fewer than 25 employees. 

The FCC may not conduct or sponsor a 

collection of information unless it 

displays a currently valid control 

number. No person shall be subject to 

any penalty for failing to comply with 

a collection of information subject to the 

PRA that does not display a valid Office 

of Management and Budget (OMB) 

control number. 

DATES: Written PRA comments should 

be submitted on or before December 22, 

2014. If you anticipate that you will be 

submitting comments, but find it 

difficult to do so within the period of 

time allowed by this notice, you should 

advise the contact listed below as soon 

as possible. 

ADDRESSES: Direct all PRA comments to 

Nicole Ongele, FCC, via email PRA@

fcc.gov and to Nicole.Ongele@fcc.gov. 

FOR FURTHER INFORMATION CONTACT: For 

additional information about the 

information collection, contact Nicole 

Ongele at (202) 418–2991. 

SUPPLEMENTARY INFORMATION: OMB 

Control Number: 3060–0812. 

Title: Exemption from Payment of 

Regulatory Fees When Claiming NonProfit Status. 

Form Number: N/A. 

Type of Review: Extension of a 

currently approved collection. 

Respondents: Not-for-profit 

organizations and business or other forprofit organizations. 

Number of Respondents and 

Responses: 19,169 respondents; 19,269 

responses. 

Estimated Time per Response: 30 

minutes (0.5 hours). 

Frequency of Response: Annual, on 

occasion and one-time reporting 

requirements and recordkeeping 

requirement. 

Obligation to Respond: Required to 

obtain or retain benefits. Statutory 

authority for this information collection 

(IC) is contained in 47 U.S.C. 159. 

Total Annual Burden: 9,635 hours. 

Total Annual Cost: No cost. 

Privacy Act Impact Assessment: No 

impact(s). 

Nature and Extent of Confidentiality: 

Licensees or regulatees concerned about 

disclosure of sensitive information in 

any submissions to the Commission 

may request confidential treatment 

pursuant to 47 CFR 0.459 of the 

Commission’s rules. 

Needs and Uses: The Federal 

Communications Commission (FCC), in 

accordance with the Communications 

Act of 1934, as amended, is required to 

assess and collect regulatory fees from 

its licensees and regulatees in order to 

recover its costs incurred in conducting 

enforcement, policy and rulemaking, 

international and user information 

services. 

The purposes for the requirements are 

to facilitate: (1) the statutory provision 

that non-profit entities be exempt from 

payment of regulatory fees; and (2) the 

FCC’s ability to audit regulatory fee 

payment compliance. 

In order to develop a Schedule of 

Regulatory Fees, the FCC must, as 

accurately as possible, estimate the 

number of fee payment entities and 

distribute the costs. These estimates 

must be adjusted to account for any 

licensees or regulatees that are exempt 

from payment of regulatory fees. The 

FCC, therefore, requires all licensees 

and regulatees that claim exemption as 

non-profit entities to provide one-time 

only documentation sufficient to 

establish their non-profit status. Further, 

the FCC is requesting that it be similarly 

notified if for any reason that status 

changes. The documentation necessary 

to provide to the Commission will likely 

take the form of an Internal Revenue 

Service (IRS) Determination Letter, a 

state charter indicating non-profit 

status, proof of church affiliation 

indicating tax exempt status, etc. 

The FCC is requiring licensees or 

regulatees to maintain and to make 

available, upon request, for inspection 

such records they would normally keep 

in the course of doing business. This 

will enable the FCC to conduct any 

audits deemed appropriate to determine 

whether fee payments were made 

correctly, and will help ensure 

compliance with the FCC fee exemption 

policies. 

Federal Communications Commission. 

Marlene H. Dortch, 

Secretary, Office of the Secretary, Office of 

the Managing Director. 

[FR Doc. 2014–25232 Filed 10–22–14; 8:45 am] 

BILLING CODE 6712–01–P 

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