Debtor Audit Standards, 58005 [E6-16129]
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Federal Register / Vol. 71, No. 190 / Monday, October 2, 2006 / Notices
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
—Evaluate the accuracy of the agencies
estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
—Enhance the quality, utility, and
clarity of the information to be
collected; and
—Minimize the burden of the collection
of information on those who are to
respond, including through the use of
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms
of information technology, e.g.,
permitting electronic submission of
responses.
rmajette on PROD1PC67 with NOTICES1
Overview of This Information
Collection
(1) Type of Information Collection:
New data collection.
(2) Title of the Form/Collection:
National Inmate Survey.
(3) Agency form number, if any, and
the applicable component of the
Department of Justice sponsoring the
collection: Form numbers not available
at this time. The Bureau of Justice
Statistics, Office of Justice Programs,
Department of Justice is the sponsor for
the collection.
(4) Affected public who will be asked
or required to respond, as well as a brief
abstract: Primary: State, Local, or Tribal
Government. Other: Federal
Government, Business or other forprofit, Not-for-profit institutions. The
work under this clearance will be used
to develop surveys to produce estimates
for the incidence and prevalence of
sexual assault within correctional
facilities as required under the Prison
Rape Elimination Act of 2003 (Pub. L.
108–79).
(5) An estimate of the total number of
respondents and the amount of time
estimated for an average respondent to
respond: It is estimated that 90,100
respondents will spend approximately
30 minutes on average responding to the
survey.
(6) An estimate of the total public
burden (in hours) associated with the
collection: There are an estimated
45,360 total burden hours associated
with this collection.
FOR FURTHER INFORMATION CONTACT:
Lynn Bryant, Department Clearance
Officer, United States Department of
Justice, Justice Management Division,
Policy and Planning Staff, Patrick Henry
Building, Suite 1600, 601 D Street, NW.,
Washington, DC 20530.
VerDate Aug<31>2005
18:53 Sep 29, 2006
Jkt 211001
Dated: September 27, 2006.
Lynn Bryant,
Department Clearance Officer, PRA,
Department of Justice.
[FR Doc. E6–16179 Filed 9–29–06; 8:45 am]
BILLING CODE 4410–18–P
58005
Debtor Audit Standard No. 2
The debtor audit engagement shall be
performed by individuals having
adequate knowledge of bankruptcy
petitions, schedules, and statements; the
Bankruptcy Code; and the Federal Rules
of Bankruptcy Procedure.
DEPARTMENT OF JUSTICE
Debtor Audit Standard No. 3
Debtor Audit Standards
In all matters relating to the debtor
audit, an independence in mental
attitude shall be maintained by the
individuals performing the engagement.
Executive Office for United
States Trustees, Justice.
AGENCY:
ACTION:
Notice.
Debtor Audit Standard No. 4
SUMMARY: This notice sets forth the
standards that will be utilized to
determine the accuracy, veracity, and
completeness of petitions, schedules,
and other information that a debtor is
required to provide under sections 521
and 1322 of title 11, United States Code,
and, if applicable, section 111 of such
title, in cases filed under chapter 7 or 13
of such title in which the debtor is an
individual.
Comments on the standards
may be submitted electronically via email to
UST.DebtorAudits.Help@usdoj.gov, or
by postal mail at Executive Office for
United States Trustees, Debtor Audit
Team, 20 Massachusetts Ave, 8TH
Floor, Washington, DC 20530. To ensure
proper handling, please reference
EOUST Debtor Audit Standards on your
correspondence. Comments received are
public records.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Mark A. Redmiles, Chief, Civil
Enforcement Unit, Executive Office for
United States Trustees, 20
Massachusetts Ave, 8th Floor,
Washington, DC 20530.
The
authority for these standards is located
at 28 U.S.C. 586(f)(1), and section 603(a)
of the Bankruptcy Abuse Prevention and
Consumer Protection Act of 2005
(enacted April 20, 2005), Public Law
109–8, 119 Stat. 37.
SUPPLEMENTARY INFORMATION:
Dated: September 26, 2006.
Lynn Bryant,
Department Clearance Officer, U.S.
Department of Justice.
Debtor Audit Standards
Debtor Audit Standard No. 1
The debtor audit engagement shall be
performed by individuals having
adequate technical training and
proficiency for performing attest
engagements.
PO 00000
Frm 00089
Fmt 4703
Sfmt 4703
Due professional care shall be
exercised in the planning and
performance of the engagement.
Debtor Audit Standard No. 5
The work shall be adequately planned
and assistants, if any, are to be properly
supervised.
Debtor Audit Standard No. 6
Sufficient evidence must be obtained
to provide a reasonable basis for the
conclusion expressed in the report filed
with the court.
Debtor Audit Standard No. 7
The report shall identify that the
subject matter of the debtor audit is the
petition, schedules, and other
information as originally filed by the
debtor in the bankruptcy case and state
that the debtor audit was conducted in
accordance with the Debtor Audit
Standards and the procedures
established by the United States Trustee
Program.
Debtor Audit Standard No. 8
The report shall clearly and
conspicuously state the conclusion as to
the presence or absence of material
misstatements in income, expenses, or
assets, in the petition, schedules, and
statements originally filed by the debtor
in the bankruptcy case.
Debtor Audit Standard No. 9
The report shall state that it is
intended solely for the information and
use of the United States Trustee and
other parties in interest to the
bankruptcy case and that it is not
intended to be and should not be used
by anyone other than these specified
parties; noting however, that since the
report is a matter of public record, its
distribution is not limited.
[FR Doc. E6–16129 Filed 9–29–06; 8:45 am]
BILLING CODE 4410–40–P
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02OCN1
]]>Agencies
[Federal Register Volume 71, Number 190 (Monday, October 2, 2006)]
[Notices]
[Page 58005]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-16129]
-----------------------------------------------------------------------
DEPARTMENT OF JUSTICE
Debtor Audit Standards
AGENCY: Executive Office for United States Trustees, Justice.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This notice sets forth the standards that will be utilized to
determine the accuracy, veracity, and completeness of petitions,
schedules, and other information that a debtor is required to provide
under sections 521 and 1322 of title 11, United States Code, and, if
applicable, section 111 of such title, in cases filed under chapter 7
or 13 of such title in which the debtor is an individual.
ADDRESSES: Comments on the standards may be submitted electronically
via e-mail to UST.DebtorAudits.Help@usdoj.gov, or by postal mail at
Executive Office for United States Trustees, Debtor Audit Team, 20
Massachusetts Ave, 8TH Floor, Washington, DC 20530. To ensure proper
handling, please reference EOUST Debtor Audit Standards on your
correspondence. Comments received are public records.
FOR FURTHER INFORMATION CONTACT: Mark A. Redmiles, Chief, Civil
Enforcement Unit, Executive Office for United States Trustees, 20
Massachusetts Ave, 8th Floor, Washington, DC 20530.
SUPPLEMENTARY INFORMATION: The authority for these standards is located
at 28 U.S.C. 586(f)(1), and section 603(a) of the Bankruptcy Abuse
Prevention and Consumer Protection Act of 2005 (enacted April 20,
2005), Public Law 109-8, 119 Stat. 37.
Dated: September 26, 2006.
Lynn Bryant,
Department Clearance Officer, U.S. Department of Justice.
Debtor Audit Standards
Debtor Audit Standard No. 1
The debtor audit engagement shall be performed by individuals
having adequate technical training and proficiency for performing
attest engagements.
Debtor Audit Standard No. 2
The debtor audit engagement shall be performed by individuals
having adequate knowledge of bankruptcy petitions, schedules, and
statements; the Bankruptcy Code; and the Federal Rules of Bankruptcy
Procedure.
Debtor Audit Standard No. 3
In all matters relating to the debtor audit, an independence in
mental attitude shall be maintained by the individuals performing the
engagement.
Debtor Audit Standard No. 4
Due professional care shall be exercised in the planning and
performance of the engagement.
Debtor Audit Standard No. 5
The work shall be adequately planned and assistants, if any, are to
be properly supervised.
Debtor Audit Standard No. 6
Sufficient evidence must be obtained to provide a reasonable basis
for the conclusion expressed in the report filed with the court.
Debtor Audit Standard No. 7
The report shall identify that the subject matter of the debtor
audit is the petition, schedules, and other information as originally
filed by the debtor in the bankruptcy case and state that the debtor
audit was conducted in accordance with the Debtor Audit Standards and
the procedures established by the United States Trustee Program.
Debtor Audit Standard No. 8
The report shall clearly and conspicuously state the conclusion as
to the presence or absence of material misstatements in income,
expenses, or assets, in the petition, schedules, and statements
originally filed by the debtor in the bankruptcy case.
Debtor Audit Standard No. 9
The report shall state that it is intended solely for the
information and use of the United States Trustee and other parties in
interest to the bankruptcy case and that it is not intended to be and
should not be used by anyone other than these specified parties; noting
however, that since the report is a matter of public record, its
distribution is not limited.
[FR Doc. E6-16129 Filed 9-29-06; 8:45 am]
BILLING CODE 4410-40-P
