Attention!!! The information presented in this slide show may be subject to change

Transcription

1 6/18/2009 American Recovery and Reinvestment Act (ARRA) CCAO - June 25, 2009 Presented by: Marnie A. Carlisle, Senior Audit Manager Accounting & Auditing Support Attention!!! The information presented in this slide show may be subject to change Additional ARRA guidance is being provided by Federal and State Agencies every day in an attempt to clarify the Recovery Act requirements and provide implementation guidance to prime recipients i and subrecipients i of Stimulus dollars 1

2 6/18/2009 Agenda Overview of ARRA What we know about ARRA to date Including 1512 reporting requirements Actions ARRA recipients should be taking AOS Bulletins & Strict Liability What it is? Question & Answer session ARRA Targets Efforts In Clean, efficient, American energy Transforming our economy with Science and Technology Modernizing roads, bridges, transit, and waterways Education for the 21 st Century 2

3 6/18/2009 ARRA Targets Efforts In Tax cuts to make work pay and create jobs Lowering healthcare costs Helping workers hurt by the economy Saving public sector job and protecting vital services National ARRA Overview Approximately $787 billion total ARRA funds Approximately 120 different funding streams Funds flow through formula, competitive, and discretionary grants Competitive grants require application 3

4 6/18/2009 National ARRA Overview Emphasis on expedited obligation of funds Funds are used for authorized purposes and potential for fraud, waste, error, and abuse are mitigated Projects funded under ARRA should avoid unnecessary delays and cost overruns National ARRA Overview The recipients and uses of all ARRA funds must be transparent to the public, and the public benefits of these funds must be reported clearly, accurately, and in a timely manner Program goals must be achieved, including specific program outcomes and improved results on broader economic indicators 4

5 6/18/2009 Ohio ARRA Overview (taken from Ohio will be receiving approximately $8.2 billion in ARRA funds through new and pre-existing Federal programs See handout for breakdown of Ohio ARRA program allocations (to date) Standard Data Elements All Federal, State, and Local agencies that are distributing ARRA funds to other recipients are required to include standard data elements describing the general requirements of ARRA in the terms and conditions of their grant/loan award documents The ARRA standard data elements have been codified in Title 2 of the Code of Federal Regulations, Part 176 5

6 6/18/2009 Standard Data Elements However, Federal and State agencies can modify the terms and conditions to include additional compliance requirements at their discretion Many Federal and State Agencies will likely include at least some additional requirements for Recovery programs, particularly in the area of reporting Recipients must read the terms and conditions included in each ARRA grant agreement to determine the nature extent of their compliance requirements ARRA Accountability Provisions ARRA requires unprecedented provisions for transparency and accountability in awarding and spending ARRA funds Recovery Board, Government Accountability Office (GAO), Federal Inspector Generals, and whistleblowers Ohio like every other State must implement Ohio, like every other State, must implement provisions to identify and prevent fraud, waste, and mismanagement 6

7 6/18/2009 ARRA Accountability Provisions - Federal website containing announcements, agreements, ARRA allocations, program managers, governors, mayors, and links to Federal and State Agency Recovery webpages Prime recipients will be required to post detailed information about ARRA spending on for certain awards we ll discuss more about these 1512 reporting requirements at the Federal, State, and Local levels later 7

8 6/18/2009 ARRA CFDA, SEFA, & DCF ARRA Catalog of Federal Domestic Assistance (CFDA) Numbers reported on the Schedule of Expenditures of Federal Awards (SEFA) Each Federal Agency will develop its own criterion for identifying and reporting ARRA funding on the SEFA Most created brand new CFDA numbers for ARRA programs, including pre-existing Federal programs that are receiving a portion of funding from ARRA dollars ARRA CFDA, SEFA, & DCF Pre-existing Federal programs with new, separate CDFA numbers for ARRA portions will be clustered together with the non-recovery portion of the Federal Award Program on the SEFA Some Federal Agencies (e.g., USHHS) did not adopt new CFDA numbers for ARRA portions of pre-existing Federal Programs In either case, the 2009 OMB Compliance Supplement Appendix 7 requires using an identifier of ARRA- in front of the program title name to distinguish ARRA funding from non-arra funding 8

9 6/18/2009 Sample SEFA Presentation #1 FEDERAL GRANTOR Pass Through Grantor Pass Through h CFDA Expenditure Program Title Entity Number Number Amount U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Passed Through Ohio Department of Development Community Development Block Grant Entitlement Grants (CDBG) Cluster: Community Development Block Grant Entitlement B09 MC $ 500,000 Grants (CDBG) ARRA Community Development Block Grant ARRA Entitlement t Grants (CDBG R) (Recovery Act Funded) B09 MC $ 750,000 Total Community Development Block Grant $ 1,250,000 Entitlement Grants (CDBG) Cluster Sample SEFA Presentation #2 FEDERAL GRANTOR Pass Through Grantor Pass Through h CFDA Expenditure Program Title Entity Number Number Amount U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Title XIX Medical Assistance Program Passed Through Ohio Department of Mental Retardation and Developmental Disabilities Medical Assistance Program N/A $ 255,000 ARRA Medical Assistance Program N/A $ 350,000 Passed Through Ohio Department of Mental Health Medical Assistance Program FY $ 650,000 ARRA Medical Assistance Program FY $ 750, Total Title XIX Medical Assistance Program $ 2,005,000 9

10 6/18/2009 ARRA CFDA, SEFA, & DCF ARRA Programs reported on the Data Collection Form (DCF / SF-SAC) 2009 OMB Compliance Supplement, Appendix 7 OMB requires recipients to separately identify ARRA expenditures on the DCF Use separate rows under Item 9 of Part III on the SF- SAC by CFDA number and include the prefix ARRA- in identifying ing the name of the Federal Program as the first characters in Item 9d (of Part III) Your auditor will likely help you with this ARRA Accountability Provisions Recipients must not co-mingle ARRA funds with other funds Recipients must establish an internal control mechanism within their financial accounting systems to separately track apportionments, allotments, obligations, and gross outlays related to ARRA funds New Federal programs will require a new fund pursuant to Ohio Rev. Code Section A pre-existing Federal program that has been given a new CFDA number to identify the ARRA portion of Federal activity on the SEFA does not require a new fund under the ORC 10

11 6/18/2009 ARRA Accountability Provisions Many entities will receive a combination of recovery and non-recovery Federal dollars for their Federal programs In some cases, recipients may need to use ARRA funds in conjunction with non-arra funds to complete projects. They may do so, but must separately track and report the use of ARRA funds for these projects ARRA did not mandate how local governments must accomplish these tracking and reporting requirements. The mandate is only that an internal control mechanism be placed in operation to effectively track ARRA receipt and expenditure activity, separate from non-recovery Federal dollars Reporting - ARRA Section 1512 Quarterly reports on both financial information and how funds are being used (i.e., performance data) Estimated number of jobs created and/or sustained Program goals achieved including specific Program goals achieved, including specific program outcomes 11

12 6/18/2009 Reporting - ARRA Section 1512 ARRA reporting requirements apply to Recovery funds only and do not extend to existing, non-recovery funded activities or contracts. In instances where a pre-existing Federal program is supplemented with activities or contracts from Recovery funds, only the Recovery portion of those funds are reported Reporting - ARRA Section only applies to competitively bid discretionary grant awards 1512 does not apply to funding received through entitlement or other mandatory programs, except as specifically required by OMB or another Federal or State Agency At this time OMB has not extended these reporting requirements to any of these programs; however, many State Agencies in Ohio likely will 12

13 6/18/2009 Reporting - ARRA Section 1512 Applicable to prime recipients (i.e., entities receiving i ARRA funds directly from the Federal Government) The prime recipient is responsible for reporting on their use of funds as well as any sub-awards (i.e., sub-grants, subcontracts, etc.) Reporting - ARRA Section 1512 Reporting template being developed for use by prime recipients to capture required information See for additional information (will be available within 45 days of 10/10/09) The first official reporting period will be for quarter ended September 30, 2009, with October 10 th serving as the deadline OMB plans to conduct a pilot test run in July 13

14 6/18/2009 Reporting - ARRA Section 1512 Prime recipient reporting requirements may include: Total amount of ARRA funds received per Federal Agency Amount obligated and expended to project or activities Amount of unobligated balances Subcontracts and sub-grants awarded (currently required for the 1 st tier of sub awards only) Reporting - ARRA Section 1512 Prime recipient reporting requirements may include (continued): Detailed list of projects or activities Name of Project Description of Project Evaluation of completion status Estimated number of jobs created or sustained Infrastructure improvements by state and local governments, purpose, total cost, rationale for funding with ARRA dollars, name of contact person 14

15 6/18/2009 Reporting - ARRA Section 1512 More than half of Ohio s ARRA allocations will pass through a State Agency (or another local government) before being distributed to a unit local government In this scenario, the State Agency is the prime recipient responsible for 1512 reporting requirements However, these State t Agency will also be required to report the financial and performance activity of their sub awards on Reporting - ARRA Section 1512 Local governments should expect most (if not all) State Agencies (or other Local Government Prime Recipients) to require some form of reporting back to the Pass-Through Agency from which the award was received As subrecipients, local governments should refer to the terms and conditions of their individual grant agreements to determine the nature, extent, and timing of these reporting requirements 15

16 6/18/2009 Reporting - ARRA Section 1512 The current 1512 State of Ohio reporting plan is: Each State Agency will accumulate the information reported by their subrecipients and submit a report to the Ohio Office of Budget and Management (OBM) OBM will compile the information received from all State Agencies into one master report and make the required 1512 report submission on behalf of the entire State of Ohio for Pass-Through h Awards only This is still in the development stages and is subject to change Reporting - ARRA Section 1512 If you are a local government receiving ARRA funding directly from a Federal Agency, you will need to perform your own 1512 reporting at OBM s State of Ohio 1512 report will only capture those ARRA monies that first passed through a State agency prior to being distributed to a unit of local government 16

17 6/18/2009 Reporting - ARRA Section 1512 If you are a local government that is making a subaward or subcontract with ARRA funding, you will need to separately identify to each subrecipient at both the time of subaward and disbursement: ARRA Federal award number ARRA CFDA number ARRA grant award / disbursement amount AOS Bulletin The Auditor of State issued Bulletin , the AOS Stimulus Tracker, to ensure a high degree of transparency and accountability in Ohio applies to ARRA funds only The Federal OMB is going to be relying exclusively on single audit reports to accomplish the accountability provision of ARRA Therefore, timely identification and audits of ARRA expenditures will be critical 17

18 6/18/2009 AOS Bulletin The AOS Stimulus Tracker will help AOS identify ARRA recipients and perform interim audit work over ARRA activity timely Our goal is to use interim audit procedures to assist local governments in identifying and correcting potential noncompliance before it becomes either significant or pervasive AOS Bulletin Prior to the initial entry on the webpage each state Prior to the initial entry on the webpage each state office, agency, board, commission and college and university and all local governments that receive ARRA funds must contact the respective Regional Office Manager identified in the bulletin to obtain a password that will allow entry to the webpage 18

19 6/18/2009 AOS Bulletin This Bulletin clarified: AOS Stimulus Tracker reporting requirements are in addition to the ARRA Section 1512 reporting requirements that Federal and other State Agencies may require The information required by AOS in the Stimulus Tracker is much more limited than the potential scope of reporting required by 1512 ARRA Accountability requirements ARRA Standard Data Elements Single Audit Considerations AOS Bulletin AOS is only requesting ARRA financial data, not performance data 1. CFDA Number 2. Federal Program Title 3. Category 4. Programmatic purpose 5. Source AOS is currently modifying the Stimulus Tracker to clarify these requirements and provide some user-friendly features 6. Grant award amount (which may differ from receipt amount if awarded are draw down on an as-needed basis) Date funds were received Amount received Date/Period of expenditures Amount expended 7. How & when Funds will be expended 19

20 6/18/2009 AOS Bulletin State and local governments must report each receipt of ARRA funds to AOS within ten business days of the receipt State and local governments must report expenditure activity of ARRA funds to AOS within ten business days of the end of every calendar quarter, starting with the quarter ended June 30, 2009 AOS Bulletin previously required five days, but AOS extended the deadlines to ten days effective immediately AOS Bulletin Because county governments are so large and diverse, AOS will require county auditors be responsible for reporting ARRA information in the AOS Stimulus Tracker on behalf of all county departments and agencies Including subrecipients Counties and other agencies have the option to decide who should perform the AOS Stimulus Tracker reporting where the county is a fiscal agent for another agency / local government 20

21 6/18/2009 AOS Bulletin All local governments must report ARRA activity in the AOS Stimulus Tracker State Offices, Agencies, Boards, Commissions, Colleges and Universities that account for their ARRA activity within OAKS will not be required to report their ARRA activity in the AOS Stimulus Tracker Those that DO NOT account for their ARRA activity within OAKS WILL BE REQUIRED TO REPORT their ARRA activity in the AOS Stimulus Ohio s OBM is going to regularly submit OAKS reports of ARRA activity on behalf of all State Agencies to AOS Single Audit Considerations The Single Audit threshold for expenditures will remain at $500,000. Therefore, any entity with more than $500,000 in total Federal expenditures (including both ARRA and non-arra funds) will require a Single Audit Federal and State oversight agencies will be responsible for monitoring those entities receiving ARRA dollars that do not qualify for a single audit 21

22 6/18/2009 Single Audit Considerations The Federal OMB modified the major program determination criteria in its 2009 OMB Compliance Supplement resulting in at least some additional Federal programs being audited as major programs However, not all ARRA programs will be required to be audited as major programs. It will be a risk-based approach Single Audit Considerations For fiscal years ending September 30, 2009 and later, all Single Audit reports filed with the Federal Audit Clearinghouse (FAC) will be made publicly available on the internet A link will be provided from The Federal Audit Clearinghouse is ing instructions on how to prepare for a Single Audit to all state and local governments, etc. included in their database 22

23 6/18/2009 Strict Liability AOS Bulletin , Strict Liability Issued to county officials pursuant to a request from CAAO to clarify the strict liability laws and how they apply to county officials and county auditors These laws apply to any public official, not just counties A more detailed explanation of Strict Liability laws, exceptions, and examples is also included in the Introduction of the AOS Ohio Compliance Supplement available on the AOS website at: Strict Liability ARRA resulted in an unprecedented level of Federal funding to State and local governments, with a requirement to spend these Stimulus dollars quickly Many public officials are concerned about possible Findings for Recovery and Strict Liability associated with the misuse and misspending of ARRA funding The best defense is for public officials to understand how to mitigate these risks by designing and implementing an appropriate system of internal controls 23

24 6/18/2009 Strict Liability Strict Liability is associated only with Findings for Recovery Material noncompliance not linked to a Finding for Recovery will not result in a public official being named Strictly Liable Federal Questioned Costs not linked to a Finding for Recovery will not result in a public official being named Strictly Liable They are not a determination of an illegal expenditure. They are just undocumented/unsupported, so they are questioned and left to the Federal Agency to investigate Strict Liability Findings for Recovery Ohio Rev. Code Section authorizes the Auditor of State to report a finding for recovery in audit reports when legal action may be appropriate to recover public money or property Public money illegally expended (e.g., not a y g y p ( g proper public purpose such as alcohol) 24

25 6/18/2009 Strict Liability Findings for Recovery Public money collected but not accounted for However, AOS recognizes that even the most honest employees make errors in recording cash. Therefore, AOS will not issue FFRs for insignificant cash shortages a cashier reports to management as part of their reconciliation process, if the government s management monitors overages and shortages and suitably follows up on patterns of shortages. Conversely, we may report shortages as FFRs if a government's controls are not in place or are inadequate Strict Liability Findings for Recovery Ohio Rev. Code Section authorizes the Auditor of State to report a finding for recovery in audit reports when legal action may be appropriate to recover public money or property Public money due but not collected (e.g., not collecting statutory fees) Public property converted or misappropriated i (e.g., evidence of theft) 25

26 6/18/2009 Strict Liability Public officials are strictly liable to account for public funds entrusted to their care. Strict liability means a person may be found liable for a loss even though he or she may not have been personally at fault Any public official who either authorizes an illegal expenditure or supervises the accounts of a public office from which such illegal expenditure is made is strictly liable Public officials (including fiscal officers) must be aware of their role in approving expenditures and safeguarding amounts collected, and take steps to prevent mistakes, errors or omissions resulting in the loss of public funds Accounting & Auditing Support Group 88 East Broad Streett Columbus, Ohio Marnie A. Carlisle Presenter Phone: (800) P t F (614) Presenter Fax: (614) macarlisle@auditor.state.oh.us 26

27 6/18/ East Broad Street Columbus Ohio, Phone: (800) Fax: (614)

28 Ohio ARRA Allocations Sources: State: As of June 15, 2009 CFDA Number* Program Competitive, Formula, or Entitlement? Allocated * State Administrative Matching Grants for the Supplemental Nutrition Formula $5,517,986 Assistance Program Emergency Food Assistance Program (Administrative Costs) Formula $998, Emergency Food Assistance Program (Food Commodities) Formula $3,984, Child Nutrition Discretionary Grants Limited Availability Project Grant $2,957, Broadband Technology Opportunities Program (BTOP) Project Grant Undetermined State Broadband Data and Development Grant Program Project Grant Undetermined Community Development Block Grant ARRA Entitlement Grants (CDBG-R) Formula $29,952,254 (Recovery Act Funded) Community Development Block Grants/Special Purpose Grants/Insular Areas Project Grant Undetermined (Recovery Act Funded) Community Development Block Grant ARRA State's Program and Non- Formula $12,957, Entitlement Grants in Hawaii (Recovery Act Funded) Neighborhood Stabilization Program (Recovery Act Funded) Project Grant Undetermined Homelessness Prevention and Rapid Re-Housing Program (Recovery Act Formula $65,653,996 Funded) Tax Credit Assistance Program (Recovery Act Funded) Formula $83,484, Section 8 Housing Assistance Payments Program Special Allocations Direct Payments $95,549,269 (Recovery Act Funded) for a Specified Use Public Housing Capital fund Stimulus Competitive (Recovery Act Funded) Project Grant Undetermined Public Housing Capital fund Stimulus (Formula) (Recovery Act Funded) Formula $128,325, Lead-Based Paint Hazard Control in Privately-Owned Housing (Recovery Act Project Grant Undetermined Funded) Healthy Homes Demonstration Grants (Recovery Act Funded) Cooperative $875,000 Agreement Lead Hazard Reduction Demonstration Grant Program (Recovery Act Project Grant Undetermined Funded) Healthy Homes Technical Studies Grants (Recovery Act Funded) Cooperative Undetermined Agreement Recovery Act Funds - Habitat Enhancement, Restoration and Improvement. Project Grant Undetermined Endangered Species Conservation - Recovery Implementation Funds Cooperative Undetermined Agreement National Geospatial Program: Building The National Map Project Grant Undetermined Violence Against Women Formula Grants Formula $4,604, Recovery Act - Internet Crimes Against Children Task Force Program (ICAC) Project Grant $1,122, Recovery Act - State Victim Assistance Formula Grant Program Project Grant $1,260, Recovery Act - State Victim Compensation Formula Grant Program Project Grant $2,000, Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) Formula & $38,048,939 Program - Grants to States and Territories Project Grants Recovery Act - Edward d Byrne Memorial Justice Assistance Grant (JAG) Formula & $23,596,436 Program - Grants to Units of Local Government Project Grants Recovery Act - VOCA Crime Victim Assistance Discretionary Grant Program Direct Payments Undetermined for a Specified Use Recovery Act - Edward Byrne Memorial Competitive Grant Program Cooperative Undetermined Agreement Recovery Act - Assistance to Rural Law Enforcement to Combat Crime and Project Grant Undetermined Drugs Competitive Grant Program Employment Service / Wagner-Peyser Funded Activities Formula & $15,017,635 Project Grants Senior Community Service Employment Program Formula & $2,402,617 Project Grants WIA Adult Program Formula $23,386, WIA Youth Activities Formula $56,158, WIA Dislocated Workers Formula & $58,511,252 Project Grants National Railroad Passenger Corporation Grants Project Grant Undetermined Federal Transit_Capital Investment Grants Formula Undetermined Federal Transit_Formula Grants Formula Undetermined Formula Grants for Other Than Urbanized Areas Formula Undetermined

29 CFDA Number* Program Competitive, Formula, or Entitlement? Allocated * Trans-NSF Recovery Act Research Support Project Grant Undetermined National Clean Diesel Funding Assistance Program Project Grant Undetermined State Clean Diesel Grant Program Project Grant $1,730, Water Quality Management Planning Formula $2,228, Capitalization Grants for Clean Water State Revolving Funds Formula $220,623, Capitalization Grants for Drinking Water State Revolving Funds Formula $58,460, Leaking Underground Storage Tank Trust Fund Program Formula $8,080, Brownfield Job Training Cooperative Agreements Project Grant Undetermined Headquarters and Regional Underground Storage Tanks Program Project Grant Undetermined Brownfields Assessment and Cleanup Cooperative Agreements Project Grant Undetermined State Energy Program Formula $96,083, Weatherization Assistance for Low-Income Persons Formula $266,781, Conservation Research and Development Project Grant Undetermined Energy Efficiency and Conservation Block Grant (EECBG) Formula $24,979, Energy Efficiency and Conservation Block Grant (EECBG) - Direct Formula $59,203, Energy Efficiency and Renewable Energy Technology Deployment, Cooperative Undetermined Demonstration and Commercialization Agreement Industrial Carbon Capture and Storage (CCS) Application Cooperative Undetermined Agreement Advanced Research and Projects Agency - Energy Financial Assistance Project Grant Undetermined Program Federal Work-Study Program Direct Payments $7,712,881 for a Specified Use Federal Pell Grant Program Direct Payments Undetermined for a Specified Use Rehabilitation Services - Vocational Rehabilitation Grants to States Formula $21,589,801 *** Statewide Data Systems, Recovery Act Project Grant Undetermined Teacher Incentive Fund, Recovery Act Project Grant Undetermined Educational Technology State Grants, Recovery Act Project Grant $23,901, Education for Homeless Children and Youth, Recovery Act Formula 1.900, School Improvement Grants, Recovery Act Formula $108,000, Title I Grants to Local Educational Agencies, Recovery Act Formula $373,250, Rehabilitation Services-Vocational Rehabilitation Grants to States, Recovery Formula Undetermined Act Special Education Grants to States, Recovery Act Formula $437,736, Special Education - Preschool Grants, Recovery Act Formula $13,359, Special Education - Grants for Infants and Families, Recovery Act Formula $14,409,609 *** State Fiscal Stabilization Fund (SFSF) - Education State Grants, Recovery Act Formula $1,789,376, State Fiscal Stabilization Fund (SFSF) - Race-to-the-Top Incentive Grants, Project Grant Undetermined Recovery Act State Fiscal Stabilization Fund (SFSF) - What Works and Innovation Fund, Project Grant Undetermined Recovery Act State Fiscal Stabilization Fund (SFSF) - Government Services, Recovery Act Formula Undetermined Independent Living State Grants, Recovery Act Formula $509, Independent Living Services for Older Individuals Who Are Blind, Recovery Formula $1,392,958 Act Impact Aid School Construction, Recovery Act Project Grant Undetermined Impact Aid - School Construction Formula Grants, Recovery Act Formula As needed Teacher Quality Partnerships, Recovery Act Project Grant As needed *** Child Support Enforcement Formula $1,342, Low-Income Home Energy Assistance Formula Undetermined Community Services Block Grant Formula $38,976, Foster Care-Title IV-E Project Grant $4,813, Adoption Assistance Formula $3,192, Trans-NIH Recovery Act Research Support Project Grant Undetermined National Center for Research Resources, Recovery Act Construction Support Project Grant Undetermined ARRA - Health Center Integrated Services Development Initiative Project Grant $14,398, Aging Home-Delivered Nutrition Services for States Formula $1,232, Aging Congregate Nutrition Services for States Formula $2,502, ARRA - Head Start Project Grant Undetermined ARRA - Early Head Start Project Grant Undetermined ARRA - Community Services Block Grant Formula Undetermined ARRA - Strengthening Communities Fund Cooperative Undetermined Agreement ARRA Immunization Cooperative Undetermined Agreement ARRA - Child Care and Development Block Grant Formula Undetermined

30 CFDA Number* Program Competitive, Formula, or Entitlement? Allocated * ARRA - Emergency Contingency Fund for Temporary Assistance for Needy Formula Undetermined Families (TANF) State Programs ARRA - Temporary Assistance for Needy Families (TANF) Supplemental Formula Undetermined Grants ARRA Preventing Healthcare - Associated Infections Cooperative Undetermined Agreement Medical Assistance Program Formula $500,169, Rail and Transit Security Grant Program (ARRA) Project Grant Undetermined Emergency Good and Shelter National Board Program (ARRA) Project Grant Undetermined Assistance to Firefighters (ARRA) Project Grant Undetermined Port Security Grant Program (ARRA) Cooperative Undetermined d Agreement TSA Airport Checked Baggage Inspection System Program - (ARRA) Project Grant Undetermined Advanced Surveillance Program (ASP) Project Grant Undetermined Total $4,752,402,465 * This information is subject to change. This information is subject to change. *** Although they may be passing through the State of Ohio, these programs will not be available to units of local government.

31 18449 Rules and Regulations Federal Register Vol. 74, No. 77 Thursday, April 23, 2009 rwilkins on PROD1PC63 with RULES This section of the FEDERAL REGISTER contains regulatory documents having general applicability and legal effect, most of which are keyed to and codified in the Code of Federal Regulations, which is published under 50 titles pursuant to 44 U.S.C The Code of Federal Regulations is sold by the Superintendent of Documents. Prices of new books are listed in the first FEDERAL REGISTER issue of each week. OFFICE OF MANAGEMENT AND BUDGET 2 CFR Part 176 Requirements for Implementing Sections 1512, 1605, and 1606 of the American Recovery and Reinvestment Act of 2009 for Financial Assistance Awards AGENCY: Office of Federal Financial Management, Office of Management and Budget (OMB). ACTION: Interim final guidance. SUMMARY: The Office of Federal Financial Management (OFFM) is establishing Governmentwide guidance and standard award terms for agencies to include in financial assistance awards (namely, grants, cooperative agreements, and loans) as part of their implementation of sections 1512, and 1605, and 1606 of the American Recovery and Reinvestment Act of 2009 (Pub. L ). This guidance does not cover all award terms that may be needed on financial assistance awards funded directly or assisted by the Federal Government under the Recovery Act. The focus of this guidance is on implementing Recovery Act provisions that may require greater clarification in order to foster consistent application across the Federal Government. Under the interim final guidance, agencies would use the standard award terms in their financial assistance awards to require recipients and subrecipients (first-tier that are not individuals) to maintain current registrations in the Central Contractor Registration (CCR) database; to require recipients to report quarterly on project or activity status, subgrant and subcontract information; to notify recipients of the domestic sourcing ( Buy American ) requirements that apply to certain iron, steel and manufactured goods; to notify recipients of the wage rate requirements that apply to certain projects; and to ensure proper accounting and reporting of Recovery Act expenditures in single audits. DATES: This document is effective April 23, To be considered in preparation of the final guidance, comments on the interim final guidance must be received by no later than June 22, ADDRESSES: Due to potential delays in OMB s receipt and processing of mail sent through the U.S. Postal Service, we encourage respondents to submit comments electronically to ensure timely receipt. We cannot guarantee that comments mailed will be received before the comment closing date. Comments may be sent to via a Federal E-Government Web site that allows the public to find, review, and submit comments on documents that agencies have published in the Federal Register and that are open for comment. Simply type Recovery Act Guidance (in quotes) in the Comment or Submission search box, click Go, and follow the instructions for submitting comments. Comments received by the date specified above will be included as part of the official record. Electronic mail comments may also be submitted to: Marguerite Pridgen at mpridgen@omb.eop.gov. Please include Recovery Act Guidance in the subject line and the full body of your comments in the text of the electronic message and not as an attachment. Please include your name, title, organization, postal address, telephone number, and address in the text of the message. Comments may also be submitted via facsimile to (202) Comments may be mailed to Marguerite Pridgen, Office of Federal Financial Management, Office of Management and Budget, Room 6025, New Executive Office Building, Washington, DC All responses will be summarized and included in the request for OMB approval. FOR FURTHER INFORMATION CONTACT: Marguerite Pridgen, Office of Federal Financial Management, Office of Management and Budget, telephone (202) (direct) or (202) (main office) and Marguerite_E._Pridgen@omb.eop.gov. SUPPLEMENTARY INFORMATION: VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 I. Background A. Section 1512(c) of the American Recovery and Reinvestment Act of 2009 (Pub. L , hereafter referred to as the Recovery Act or the Act ) requires, as a condition of receipt of funds, quarterly reporting on the use of funds. The data elements proposed for reporting the information described in section 1512(c) were published in the Federal Register on April 1, 2009 [74 FR 14824]. An entity that receives assistance funding under the Recovery Act must report information including, but not limited to, i. The total amount of recovery funds received from that agency; ii. The amount of recovery funds received that were expended or obligated to projects or activities; and iii. A detailed list of all projects or activities for which recovery funds were expended or obligated, including 1. The name of the project or activity; 2. A description of the project or activity; 3. An evaluation of the completion status of the project or activity; 4. An estimate of the number of jobs created and the number of jobs retained by the project or activity; and 5. For infrastructure investments made by State and local governments, the purpose, total cost, and rationale of the agency for funding the infrastructure investment with funds made available under this Act, and name of the person to contact at the agency if there are concerns with the infrastructure investment. iv. Detailed information on any subcontracts or subgrants awarded by the recipient to include the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006, as amended (Pub. L , hereafter referred to as the Transparency Act ), allowing aggregate reporting on awards below $25,000 or to individuals, as prescribed by the Director of the Office of Management and Budget. The Transparency Act identifies specific data elements that the Web site (USAspending.gov) must include for each Federal award and authorizes OMB to specify additional elements for other relevant information. A 2008 amendment to the Transparency Act called the Government Funding Transparency Act of 2008 (Pub. L ) added a requirement to collect

32 rwilkins on PROD1PC63 with RULES Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations compensation information on certain chief executive officers (CEOs) of the recipient and subrecipient entity. An entity that receives assistance funding under the Recovery Act must report information required under the Transparency Act including, but not limited to, 1. The name of the entity receiving the award; 2. The amount of the award; 3. The transaction type; 4. The funding agency; 5. The Catalog of Federal Domestic Assistance number; 6. The program source; 7. The location of the entity receiving the award, including four data elements for the city, State, Congressional district, and country; 8. The location of the primary place of performance under the award, including four data elements for the city, State, Congressional district, and country; 9. A unique identifier of the entity receiving the award; 10. A unique identifier of the parent entity of the recipient, should the recipient be owned by another entity; and 11. The names and total compensation of the five most highly compensated officers of the company if it received (1) 80% or more of its annual gross revenues in Federal awards; and (2) $25M or more in annual gross revenue from Federal awards. B. Section 1512(h) of the Recovery Act requires recipients of Recovery Act funds, including those receiving funds directly from the Federal Government, to register in the Central Contractor Registration (CCR) database at Because recipients must report information on their first-tier contracts and awards, 2 CFR part 176 would establish a requirement for subrecipient registration in the CCR as a way to help ensure consistent reporting of data about each entity and thereby make the data more useful to the public. Without the requirement, multiple recipients doing business with the same entity may use different variations of the entity s name, address, or parent organization when they each report on their awards to the entity. It should be noted that in order to register in CCR, a valid Data Universal Numbering System (DUNS) Number is required. C. Section 1605 of the Recovery Act requires that projects, funded by the Recovery Act, for the construction, alteration, maintenance, or repair of a public building or public work use American iron, steel, and manufactured goods in the project unless one of the specified exemptions applies. The Act provides that this requirement be applied in a manner consistent with U.S. obligations under international agreements. Definitions of manufactured good, public building and public work, and other terms as they pertain to the Buy American guidance in 2 CFR part 176 are found in and D. Section 1606 of the Recovery Act requires the payment of Davis-Bacon Act (40 U.S.C. 31) wage rates to laborers and mechanics employed by contractors and subcontractors on projects funded directly by or assisted in whole or in part by and through the Federal Government pursuant to the Recovery Act. E. To maximize the transparency and accountability of funds authorized under the Recovery Act as required by Congress and in accordance with 2 CFR , Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and other Non- Profit Organizations and OMB Circular A 102 Common Rules provisions, recipients agree to maintain records that identify adequately the source and application of Recovery Act funds. Guidance and an award term are provided in part 176 to help ensure that recipients understand their responsibilities with respect to tracking, accounting and reporting transactions during the award and in preparing audit documentation and reports in accordance with OMB Circular A 133, if applicable. II. Next Steps We will consider all comments received on the interim final version of the OMB guidance as we develop the final guidance. Federal agencies that award grants, cooperative agreements, and other financial assistance awards will immediately implement this interim final guidance through the appropriate award terms. The award terms on awards made while this interim final version of this guidance is in effect do not need to be modified to reflect any modified award terms in the final guidance unless specifically required in the final guidance. List of Subjects in 2 CFR Part 176 Assistance awards, Authorized agency action official, Award officials, Buy American, Classified, Davis-Bacon Act, VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 Grants, Cooperative agreements, Loans, Recovery Act, Wage rate. Danny Werfel, Deputy Controller. For the reasons set forth above, the Office of Management and Budget amends 2 CFR chapter I by adding part 176 to read as follows: PART 176 AWARD TERMS FOR ASSISTANCE AGREEMENTS THAT INCLUDE FUNDS UNDER THE AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009, PUBLIC LAW Sec Purpose of this part Agency responsibilities (general) Definitions. Subpart A Reporting and Registration Requirements under Section 1512 of the American Recovery and Reinvestment Act of Procedure Award term Reporting and registration requirements under section 1512 of the Recovery Act. Subpart B Buy American Requirement Under Section 1605 of the American Recovery and Reinvestment Act of Statutory requirement Policy Exceptions Non-application to acquisitions covered under international agreements Timely determination concerning the inapplicability of section 1605 of the Recovery Act Evaluating proposals of foreign iron, steel, and/or manufactured goods Determinations on late requests Noncompliance Award term Required Use of American Iron, Steel, and Manufactured Goods Section 1605 of the American Recovery and Reinvestment Act of Notice of Required Use of American Iron, Steel, and Manufactured Goods Section 1605 of the American Recovery and Reinvestment Act of Award term Required Use of American Iron, Steel, and Manufactured Goods (covered under International Agreements) Section 1605 of the American Recovery and Reinvestment Act of Notice of Required Use of American Iron, Steel, and Manufactured Goods (covered under International Agreements) Section 1605 of the American Recovery and Reinvestment Act of Appendix to Subpart B of Part 176 U.S. States, Other Sub-Federal Entities, and Other Entities Subject to U.S. Obligations Under International Agreements Subpart C Wage Rate Requirements Under Section 1606 of the American Recovery and Reinvestment Act of Procedure.

33 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES Award term Wage Rate Requirements under Section 1606 of the American Recovery and Reinvestment Act of Subpart D Single Audit Information for Recipients of Recovery Act Funds Procedure Award term Recovery Act Transactions listed in Schedule of Expenditures of Federal Awards and Recipient Responsibilities for Informing Subrecipients. Authority: American Recovery and Reinvestment Act of 2009, Public Law 111 5; Federal Funding Accountability and Transparency Act of 2006, (Pub. L ), as amended Purpose of this part. This part establishes Federal Governmentwide award terms for financial assistance awards, namely, grants, cooperative agreements, and loans, to implement the cross-cutting requirements of the American Recovery and Reinvestment Act of 2009, Public Law (Recovery Act). These requirements are cross-cutting in that they apply to more than one agency s awards Agency responsibilities (general). (a) In any assistance award funded in whole or in part by the Recovery Act, the award official shall indicate that the award is being made under the Recovery Act, and indicate what projects and/or activities are being funded under the Recovery Act. This requirement applies whenever Recovery Act funds are used, regardless of the assistance type. (b) To maximize transparency of Recovery Act funds required for reporting by the assistance recipient, the award official shall consider structuring assistance awards to allow for separately tracking Recovery Act funds. (c) Award officials shall ensure that recipients comply with the Recovery Act requirements of Subpart A. If the recipient fails to comply with the reporting requirements or other award terms, the award official or other authorized agency action official shall take the appropriate enforcement or termination action in accordance with 2 CFR or the agency s implementation of the OMB Circular A 102 grants management common rule. OMB Circular A 102 is available at circulars/a102/a102.html. (d) The award official shall make the recipient s failure to comply with the reporting requirements a part of the recipient s performance record Definitions. As used in this part Award means any grant, cooperative agreement or loan made with Recovery Act funds. Award official means a person with the authority to enter into, administer, and/or terminate financial assistance awards and make related determinations and findings. Classified or classified information means any knowledge that can be communicated or any documentary material, regardless of its physical form or characteristics, that (1)(i) Is owned by, is produced by or for, or is under the control of the United States Government; or (ii) Has been classified by the Department of Energy as privately generated restricted data following the procedures in 10 CFR ; and (2) Must be protected against unauthorized disclosure according to Executive Order 12958, Classified National Security Information, April 17, 1995, or classified in accordance with the Atomic Energy Act of Recipient means any entity other than an individual that receives Recovery Act funds in the form of a grant, cooperative agreement or loan directly from the Federal Government. Recovery funds or Recovery Act funds are funds made available through the appropriations of the American Recovery and Reinvestment Act of 2009, Public Law Subaward means (1) A legal instrument to provide support for the performance of any portion of the substantive project or program for which the recipient received this award and that the recipient awards to an eligible subrecipient; (2) The term does not include the recipient s procurement of property and services needed to carry out the project or program (for further explanation, see ll.210 of the attachment to OMB Circular A 133, Audits of States, Local Governments, and Non-Profit Organizations ). OMB Circular A 133 is available at omb/circulars/a133/a133.html. (3) A subaward may be provided through any legal agreement, including an agreement that the recipient or a subrecipient considers a contract. Subcontract means a legal instrument used by a recipient for procurement of property and services needed to carry out the project or program. Subrecipient or Subawardee means a non-federal entity that expends Federal awards received from a pass-through entity to carry out a Federal program, but does not include an individual that is a beneficiary of such a program. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency. Guidance on distinguishing between a subrecipient and a vendor is provided in ll.210 of OMB Circular A 133. Subpart A Reporting and Registration Requirements Under Section 1512 of the American Recovery and Reinvestment Act of Procedure. VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 The award official shall insert the standard award term in this Subpart in all awards funded in whole or in part with Recovery Act funds, except for those that are classified, awarded to individuals, or awarded under mandatory and entitlement programs, except as specifically required by OMB, or expressly exempted from the reporting requirement in the Recovery Act Award term Reporting and registration requirements under section 1512 of the Recovery Act. Agencies are responsible for ensuring that their recipients report information required under the Recovery Act in a timely manner. The following award term shall be used by agencies to implement the recipient reporting and registration requirements in section 1512: (a) This award requires the recipient to complete projects or activities which are funded under the American Recovery and Reinvestment Act of 2009 (Recovery Act) and to report on use of Recovery Act funds provided through this award. Information from these reports will be made available to the public. (b) The reports are due no later than ten calendar days after each calendar quarter in which the recipient receives the assistance award funded in whole or in part by the Recovery Act. (c) Recipients and their first-tier recipients must maintain current registrations in the Central Contractor Registration ( at all times during which they have active federal awards funded with Recovery Act funds. A Dun and Bradstreet Data Universal Numbering System (DUNS) Number ( is one of the requirements for registration in the Central Contractor Registration. (d) The recipient shall report the information described in section 1512(c) of the Recovery Act using the reporting instructions and data elements that will be provided online at and ensure that any information that is pre-filled is corrected or updated as needed.

34 rwilkins on PROD1PC63 with RULES Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations Subpart B Buy American Requirement Under Section 1605 of the American Recovery and Reinvestment Act of Statutory requirement. Section 1605 of the Recovery Act prohibits use of recovery funds for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron, steel, and manufactured goods used in the project are produced in the United States. The law requires that this prohibition be applied in a manner consistent with U.S. obligations under international agreements, and it provides for waiver under three circumstances: (a) Iron, steel, or relevant manufactured goods are not produced in the United States in sufficient and reasonably available quantities and of a satisfactory quality; (b) Inclusion of iron, steel, or manufactured goods produced in the United States will increase the cost of the overall project by more than 25 percent; or (c) Applying the domestic preference would be inconsistent with the public interest Policy. Except as provided in or (a) None of the funds appropriated or otherwise made available by the Recovery Act may be used for a project for the construction, alteration, maintenance, or repair of a public building or public work (see definitions at and ) unless (1) The public building or public work is located in the United States; and (2) All of the iron, steel, and manufactured goods used in the project are produced or manufactured in the United States. (i) Production in the United States of the iron or steel used in the project requires that all manufacturing processes must take place in the United States, except metallurgical processes involving refinement of steel additives. These requirements do not apply to iron or steel used as components or subcomponents of manufactured goods used in the project. (ii) There is no requirement with regard to the origin of components or subcomponents in manufactured goods used in the project, as long as the manufacturing occurs in the United States. (b) Paragraph (a) of this section shall not apply where the Recovery Act requires the application of alternative Buy American requirements for iron, steel, and manufactured goods Exceptions. (a) When one of the following exceptions applies in a case or category of cases, the award official may allow the recipient to use foreign iron, steel and/or manufactured goods in the project without regard to the restrictions of section 1605 of the Recovery Act: (1) Nonavailability. The head of the Federal department or agency may determine that the iron, steel or relevant manufactured good is not produced or manufactured in the United States in sufficient and reasonably available commercial quantities of a satisfactory quality. The determinations of nonavailability of the articles listed at 48 CFR (a) and the procedures at 48 CFR (b)(1) also apply if any of those articles are manufactured goods needed in the project. (2) Unreasonable cost. The head of the Federal department or agency may determine that the cost of domestic iron, steel, or relevant manufactured goods will increase the cost of the overall project by more than 25 percent in accordance with (3) Inconsistent with public interest. The head of the Federal department or agency may determine that application of the restrictions of section 1605 of the Recovery Act would be inconsistent with the public interest. (b) When a determination is made for any of the reasons stated in this section that certain foreign iron, steel, and/or manufactured goods may be used (1) The award official shall list the excepted materials in the award; and (2) The head of the Federal department or agency shall publish a notice in the Federal Register within two weeks after the determination is made, unless the item has already been determined to be domestically nonavailable. A list of items that are not domestically available is at 48 CFR (a). The Federal Register notice or information from the notice may be posted by OMB to Recovery.gov. The notice shall include (i) The title Buy American Exception under the American Recovery and Reinvestment Act of 2009 ; (ii) The dollar value and brief description of the project; and (iii) A detailed written justification as to why the restriction is being waived Non-application to acquisitions covered under international agreements. Acquisitions covered by international agreements. Section 1605(d) of the Recovery Act provides that the Buy American requirement in section 1605 VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 shall be applied in a manner consistent with U.S. obligations under international agreements. (a) The Buy American requirement set out in shall not be applied where the iron, steel, or manufactured goods used in the project are from a Party to an international agreement, listed in paragraph (b)(2) of this section, and the recipient is required under an international agreement, described in the appendix to this subpart, to treat the goods and services of that Party the same as domestic goods and services. This obligation shall only apply to projects with an estimated value of $7,443,000 or more and projects that are not specifically excluded from the application of those agreements. (b) The international agreements that obligate recipients that are covered under an international agreement to treat the goods and services of a Party the same as domestic goods and services and the respective Parties to the agreements are: (1) The World Trade Organization Government Procurement Agreement (Aruba, Austria, Belgium, Bulgaria, Canada, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hong Kong, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea (Republic of), Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Singapore, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, and United Kingdom); (2) The following Free Trade Agreements: (i) Dominican Republic-Central America-United States Free Trade Agreement (Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua); (ii) North American Free Trade Agreement (NAFTA) (Canada and Mexico); (iii) United States-Australia Free Trade Agreement; (iv) United States-Bahrain Free Trade Agreement; (v) United States-Chile Free Trade Agreement; (vi) United States-Israel Free Trade Agreement; (vii) United States-Morocco Free Trade Agreement; (viii) United States-Oman Free Trade Agreement; (ix) United States-Peru Trade Promotion Agreement; and (x) United States-Singapore Free Trade Agreement. (3) United States-European Communities Exchange of Letters (May 15, 1995): Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark,

35 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, Sweden, and United Kingdom Timely determination concerning the inapplicability of section 1605 of the Recovery Act. (a) The head of the Federal department or agency involved may make a determination regarding inapplicability of section 1605 to a particular case or to a category of cases. (b) Before Recovery Act funds are awarded by the Federal agency or obligated by the recipient for a project for the construction, alteration, maintenance, or repair of a public building or public work, an applicant or recipient may request from the award official a determination concerning the inapplicability of section 1605 of the Recovery Act for specifically identified items. (c) The time for submitting the request and the information and supporting data that must be included in the request are to be specified in the agency s and recipient s request for applications and/ or proposals, and as appropriate, in other written communications. The content of those communications should be consistent with the notice in or , whichever applies. (d) The award official must evaluate all requests based on the information provided and may supplement this information with other readily available information. (e) In making a determination based on the increased cost to the project of using domestic iron, steel, and/or manufactured goods, the award official must compare the total estimated cost of the project using foreign iron, steel and/ or relevant manufactured goods to the estimated cost if all domestic iron, steel, and/or relevant manufactured goods were used. If use of domestic iron, steel, and/or relevant manufactured goods would increase the cost of the overall project by more than 25 percent, then the award official shall determine that the cost of the domestic iron, steel, and/ or relevant manufactured goods is unreasonable Evaluating proposals of foreign iron, steel, and/or manufactured goods. (a) If the award official receives a request for an exception based on the cost of certain domestic iron, steel, and/ or manufactured goods being unreasonable, in accordance with , then the award official shall apply evaluation factors to the proposal to use such foreign iron, steel, and/or manufactured goods as follows: (1) Use an evaluation factor of 25 percent, applied to the total estimated cost of the project, if the foreign iron, steel, and/or manufactured goods are to be used in the project based on an exception for unreasonable cost requested by the applicant. (2) Total evaluated cost = project cost estimate + (.25 project cost estimate, if paragraph (a)(1) of this section applies). (b) Applicants or recipients also may submit alternate proposals based on use of equivalent domestic iron, steel, and/ or manufactured goods to avoid possible denial of Recovery Act funding for the proposal if the Federal Government determines that an exception permitting use of the foreign item(s) does not apply. (c) If the award official makes an award to an applicant that proposed foreign iron, steel, and/or manufactured goods not listed in the applicable notice in the request for applications or proposals, then the award official must add the excepted materials to the list in the award term Determinations on late requests. (a) If a recipient requests a determination regarding the inapplicability of section 1605 of the Recovery Act after obligating Recovery Act funds for a project for construction, alteration, maintenance, or repair (late request), the recipient must explain why it could not request the determination before making the obligation or why the need for such determination otherwise was not reasonably foreseeable. If the award official concludes that the recipient should have made the request before making the obligation, the award official may deny the request. (b) The award official must base evaluation of any late request for a determination regarding the inapplicability of section 1605 of the Recovery Act on information required by (c) and (d) or (c) and (d) and/or other readily available information. (c) If a determination, under is made after Recovery Act funds were obligated for a project for construction, alteration, maintenance, or repair that an exception to section 1605 of the Recovery Act applies, the award official must amend the award to allow use of the foreign iron, steel, and/or relevant manufactured goods. When the basis of the exception is nonavailability or public interest, the amended award shall reflect adjustment of the award amount, redistribution of budgeted funds, and/or other appropriate actions VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 taken to cover costs associated with acquiring or using the foreign iron, steel, and/or manufactured goods. When the basis for the exception is the unreasonable cost of domestic iron, steel, and/or manufactured goods the award official shall adjust the award amount or the budget, as appropriate, by at least the differential established in (a) Noncompliance. The award official must (a) Review allegations of violations of section 1605 of the Recovery Act; (b) Unless fraud is suspected, notify the recipient of the apparent unauthorized use of foreign iron, steel, and/or manufactured goods and request a reply, to include proposed corrective action; and (c) If the review reveals that a recipient or subrecipient has used foreign iron, steel, and/or manufactured goods without authorization, take appropriate action, including one or more of the following: (1) Process a determination concerning the inapplicability of section 1605 of the Recovery Act in accordance with (2) Consider requiring the removal and replacement of the unauthorized foreign iron, steel, and/or manufactured goods. (3) If removal and replacement of foreign iron, steel, and/or manufactured goods used in a public building or a public work would be impracticable, cause undue delay, or otherwise be detrimental to the interests of the Federal Government, the award official may determine in writing that the foreign iron, steel, and/or manufactured goods need not be removed and replaced. A determination to retain foreign iron, steel, and/or manufactured goods does not constitute a determination that an exception to section 1605 of the Recovery Act applies, and this should be stated in the determination. Further, a determination to retain foreign iron, steel, and/or manufactured goods does not affect the Federal Government s right to reduce the amount of the award by the cost of the steel, iron, or manufactured goods that are used in the project or to take enforcement or termination action in accordance with the agency s grants management regulations. (4) If the noncompliance is sufficiently serious, consider exercising appropriate remedies, such as withholding cash payments pending correction of the deficiency, suspending or terminating the award, and withholding further awards for the project. Also consider preparing and

36 18454 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations forwarding a report to the agency suspending or debarring official in accordance with the agency s debarment rule implementing 2 CFR part 180. If the noncompliance appears to be fraudulent, refer the matter to other appropriate agency officials, such as the officer responsible for criminal investigation Award term Required Use of American Iron, Steel, and Manufactured Goods Section 1605 of the American Recovery and Reinvestment Act of When awarding Recovery Act funds for construction, alteration, maintenance, or repair of a public building or public work that does not involve iron, steel, and/or manufactured goods covered under international agreements, the agency shall use the award term described in the following paragraphs: (a) Definitions. As used in this award term and condition (1) Manufactured good means a good brought to the construction site for incorporation into the building or work that has been (i) Processed into a specific form and shape; or (ii) Combined with other raw material to create a material that has different properties than the properties of the individual raw materials. (2) Public building and public work means a public building of, and a public work of, a governmental entity (the United States; the District of Columbia; commonwealths, territories, and minor outlying islands of the United States; State and local governments; and multi- State, regional, or interstate entities which have governmental functions). These buildings and works may include, without limitation, bridges, dams, plants, highways, parkways, streets, subways, tunnels, sewers, mains, power lines, pumping stations, heavy generators, railways, airports, terminals, docks, piers, wharves, ways, lighthouses, buoys, jetties, breakwaters, levees, and canals, and the construction, alteration, maintenance, or repair of such buildings and works. (3) Steel means an alloy that includes at least 50 percent iron, between.02 and 2 percent carbon, and may include other elements. (b) Domestic preference. (1) This award term and condition implements Section 1605 of the American Recovery and Reinvestment Act of 2009 (Recovery Act) (Pub. L ), by requiring that all iron, steel, and manufactured goods used in the project are produced in the United States except as provided in paragraph (b)(3) and (b)(4) of this section and condition. (2) This requirement does not apply to the material listed by the Federal Government as follows: lllllllllllllllllll [Award official to list applicable excepted materials or indicate none ] (3) The award official may add other iron, steel, and/or manufactured goods to the list in paragraph (b)(2) of this section and condition if the Federal Government determines that (i) The cost of the domestic iron, steel, and/or manufactured goods would be unreasonable. The cost of domestic iron, steel, or manufactured goods used in the project is unreasonable when the cumulative cost of such material will increase the cost of the overall project by more than 25 percent; (ii) The iron, steel, and/or manufactured good is not produced, or manufactured in the United States in sufficient and reasonably available quantities and of a satisfactory quality; or (iii) The application of the restriction of section 1605 of the Recovery Act would be inconsistent with the public interest. (c) Request for determination of inapplicability of Section 1605 of the Recovery Act. (1)(i) Any recipient request to use foreign iron, steel, and/or manufactured goods in accordance with paragraph (b)(3) of this section shall include adequate information for Federal Government evaluation of the request, including (A) A description of the foreign and domestic iron, steel, and/or manufactured goods; (B) Unit of measure; (C) Quantity; (D) Cost; (E) Time of delivery or availability; (F) Location of the project; (G) Name and address of the proposed supplier; and (H) A detailed justification of the reason for use of foreign iron, steel, and/ or manufactured goods cited in accordance with paragraph (b)(3) of this section. (ii) A request based on unreasonable cost shall include a reasonable survey of the market and a completed cost comparison table in the format in paragraph (d) of this section. (iii) The cost of iron, steel, and/or manufactured goods material shall include all delivery costs to the construction site and any applicable duty. (iv) Any recipient request for a determination submitted after Recovery Act funds have been obligated for a project for construction, alteration, maintenance, or repair shall explain why the recipient could not reasonably foresee the need for such determination and could not have requested the determination before the funds were obligated. If the recipient does not submit a satisfactory explanation, the award official need not make a determination. (2) If the Federal Government determines after funds have been obligated for a project for construction, alteration, maintenance, or repair that an exception to section 1605 of the Recovery Act applies, the award official will amend the award to allow use of the foreign iron, steel, and/or relevant manufactured goods. When the basis for the exception is nonavailability or public interest, the amended award shall reflect adjustment of the award amount, redistribution of budgeted funds, and/or other actions taken to cover costs associated with acquiring or using the foreign iron, steel, and/or relevant manufactured goods. When the basis for the exception is the unreasonable cost of the domestic iron, steel, or manufactured goods, the award official shall adjust the award amount or redistribute budgeted funds by at least the differential established in 2 CFR (a). (3) Unless the Federal Government determines that an exception to section 1605 of the Recovery Act applies, use of foreign iron, steel, and/or manufactured goods is noncompliant with section 1605 of the American Recovery and Reinvestment Act. (d) Data. To permit evaluation of requests under paragraph (b) of this section based on unreasonable cost, the Recipient shall include the following information and any applicable supporting data based on the survey of suppliers: rwilkins on PROD1PC63 with RULES VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1

37 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations FOREIGN AND DOMESTIC ITEMS COST COMPARISON Description Unit of measure Quantity Cost (dollars)* Item 1: Foreign steel, iron, or manufactured good... Domestic steel, iron, or manufactured good... Item 2: Foreign steel, iron, or manufactured good... Domestic steel, iron, or manufactured good... [List name, address, telephone number, address, and contact for suppliers surveyed. Attach copy of response; if oral, attach summary.] [Include other applicable supporting information.] [*Include all delivery costs to the construction site.] rwilkins on PROD1PC63 with RULES Notice of Required Use of American Iron, Steel, and Manufactured Goods Section 1605 of the American Recovery and Reinvestment Act of When requesting applications or proposals for Recovery Act programs or activities that may involve construction, alteration, maintenance, or repair of a public building or public work, and do not involve iron, steel, and/or manufactured goods covered under international agreements, the agency shall use the notice described in the following paragraphs in their solicitations: (a) Definitions. Manufactured good, public building and public work, and steel, as used in this notice, are defined in the 2 CFR (b) Requests for determinations of inapplicability. A prospective applicant requesting a determination regarding the inapplicability of section 1605 of the American Recovery and Reinvestment Act of 2009 (Pub. L ) (Recovery Act) should submit the request to the award official in time to allow a determination before submission of applications or proposals. The prospective applicant shall include the information and applicable supporting data required by paragraphs at 2 CFR (c) and (d) in the request. If an applicant has not requested a determination regarding the inapplicability of 1605 of the Recovery Act before submitting its application or proposal, or has not received a response to a previous request, the applicant shall include the information and supporting data in the application or proposal. (c) Evaluation of project proposals. If the Federal Government determines that an exception based on unreasonable cost of domestic iron, steel, and/or manufactured goods applies, the Federal Government will evaluate a project requesting exception to the requirements of section 1605 of the Recovery Act by adding to the estimated total cost of the project 25 percent of the project cost, if foreign iron, steel, or manufactured goods are used in the project based on unreasonable cost of comparable manufactured domestic iron, steel, and/or manufactured goods. (d) Alternate project proposals. (1) When a project proposal includes foreign iron, steel, and/or manufactured goods not listed by the Federal Government at 2 CFR (b)(2), the applicant also may submit an alternate proposal based on use of equivalent domestic iron, steel, and/or manufactured goods. (2) If an alternate proposal is submitted, the applicant shall submit a separate cost comparison table prepared in accordance with 2 CFR (c) and (d) for the proposal that is based on the use of any foreign iron, steel, and/ or manufactured goods for which the Federal Government has not yet determined an exception applies. (3) If the Federal Government determines that a particular exception requested in accordance with 2 CFR (b) does not apply, the Federal Government will evaluate only those proposals based on use of the equivalent domestic iron, steel, and/or manufactured goods, and the applicant shall be required to furnish such domestic items Award term Required Use of American Iron, Steel, and Manufactured Goods (covered under International Agreements) Section 1605 of the American Recovery and Reinvestment Act of When awarding Recovery Act funds for construction, alteration, maintenance, or repair of a public building or public work that involves iron, steel, and/or manufactured goods materials covered under international agreements, the agency shall use the award term described in the following paragraphs: (a) Definitions. As used in this award term and condition Designated country (1) A World Trade Organization Government Procurement Agreement country (Aruba, Austria, Belgium, Bulgaria, Canada, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hong Kong, Hungary, VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 Iceland, Ireland, Israel, Italy, Japan, Korea (Republic of), Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Singapore, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, and United Kingdom; (2) A Free Trade Agreement (FTA) country (Australia, Bahrain, Canada, Chile, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Mexico, Morocco, Nicaragua, Oman, Peru, or Singapore); or (3) A United States-European Communities Exchange of Letters (May 15, 1995) country: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, Sweden, and United Kingdom. Designated country iron, steel, and/or manufactured goods (1) Is wholly the growth, product, or manufacture of a designated country; or (2) In the case of a manufactured good that consist in whole or in part of materials from another country, has been substantially transformed in a designated country into a new and different manufactured good distinct from the materials from which it was transformed. Domestic iron, steel, and/or manufactured good (1) Is wholly the growth, product, or manufacture of the United States; or (2) In the case of a manufactured good that consists in whole or in part of materials from another country, has been substantially transformed in the United States into a new and different manufactured good distinct from the materials from which it was transformed. There is no requirement with regard to the origin of components or subcomponents in manufactured goods or products, as long as the manufacture of the goods occurs in the United States. Foreign iron, steel, and/or manufactured good means iron, steel

38 rwilkins on PROD1PC63 with RULES Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations and/or manufactured good that is not domestic or designated country iron, steel, and/or manufactured good. Manufactured good means a good brought to the construction site for incorporation into the building or work that has been (1) Processed into a specific form and shape; or (2) Combined with other raw material to create a material that has different properties than the properties of the individual raw materials. Public building and public work means a public building of, and a public work of, a governmental entity (the United States; the District of Columbia; commonwealths, territories, and minor outlying islands of the United States; State and local governments; and multi- State, regional, or interstate entities which have governmental functions). These buildings and works may include, without limitation, bridges, dams, plants, highways, parkways, streets, subways, tunnels, sewers, mains, power lines, pumping stations, heavy generators, railways, airports, terminals, docks, piers, wharves, ways, lighthouses, buoys, jetties, breakwaters, levees, and canals, and the construction, alteration, maintenance, or repair of such buildings and works. Steel means an alloy that includes at least 50 percent iron, between.02 and 2 percent carbon, and may include other elements. (b) Iron, steel, and manufactured goods. (1) The award term and condition described in this section implements (i) Section 1605(a) of the American Recovery and Reinvestment Act of 2009 (Pub. L ) (Recovery Act), by requiring that all iron, steel, and manufactured goods used in the project are produced in the United States; and (ii) Section 1605(d), which requires application of the Buy American requirement in a manner consistent with U.S. obligations under international agreements. The restrictions of section 1605 of the Recovery Act do not apply to designated country iron, steel, and/or manufactured goods. The Buy American requirement in section 1605 shall not be applied where the iron, steel or manufactured goods used in the project are from a Party to an international agreement that obligates the recipient to treat the goods and services of that Party the same as domestic goods and services. This obligation shall only apply to projects with an estimated value of $7,443,000 or more. (2) The recipient shall use only domestic or designated country iron, steel, and manufactured goods in performing the work funded in whole or part with this award, except as provided in paragraphs (b)(3) and (b)(4) of this section. (3) The requirement in paragraph (b)(2) of this section does not apply to the iron, steel, and manufactured goods listed by the Federal Government as follows: lllllllllllllllllll [Award official to list applicable excepted materials or indicate none ] (4) The award official may add other iron, steel, and manufactured goods to the list in paragraph (b)(3) of this section if the Federal Government determines that (i) The cost of domestic iron, steel, and/or manufactured goods would be unreasonable. The cost of domestic iron, steel, and/or manufactured goods used in the project is unreasonable when the cumulative cost of such material will increase the overall cost of the project by more than 25 percent; (ii) The iron, steel, and/or manufactured good is not produced, or manufactured in the United States in sufficient and reasonably available commercial quantities of a satisfactory quality; or (iii) The application of the restriction of section 1605 of the Recovery Act would be inconsistent with the public interest. (c) Request for determination of inapplicability of section 1605 of the Recovery Act or the Buy American Act. (1)(i) Any recipient request to use foreign iron, steel, and/or manufactured goods in accordance with paragraph (b)(4) of this section shall include adequate information for Federal Government evaluation of the request, including (A) A description of the foreign and domestic iron, steel, and/or manufactured goods; (B) Unit of measure; (C) Quantity; (D) Cost; (E) Time of delivery or availability; (F) Location of the project; (G) Name and address of the proposed supplier; and (H) A detailed justification of the reason for use of foreign iron, steel, and/ or manufactured goods cited in VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 accordance with paragraph (b)(4) of this section. (ii) A request based on unreasonable cost shall include a reasonable survey of the market and a completed cost comparison table in the format in paragraph (d) of this section. (iii) The cost of iron, steel, or manufactured goods shall include all delivery costs to the construction site and any applicable duty. (iv) Any recipient request for a determination submitted after Recovery Act funds have been obligated for a project for construction, alteration, maintenance, or repair shall explain why the recipient could not reasonably foresee the need for such determination and could not have requested the determination before the funds were obligated. If the recipient does not submit a satisfactory explanation, the award official need not make a determination. (2) If the Federal Government determines after funds have been obligated for a project for construction, alteration, maintenance, or repair that an exception to section 1605 of the Recovery Act applies, the award official will amend the award to allow use of the foreign iron, steel, and/or relevant manufactured goods. When the basis for the exception is nonavailability or public interest, the amended award shall reflect adjustment of the award amount, redistribution of budgeted funds, and/or other appropriate actions taken to cover costs associated with acquiring or using the foreign iron, steel, and/or relevant manufactured goods.. When the basis for the exception is the unreasonable cost of the domestic iron, steel, or manufactured goods, the award official shall adjust the award amount or redistribute budgeted funds, as appropriate, by at least the differential established in 2 CFR (a). (3) Unless the Federal Government determines that an exception to section 1605 of the Recovery Act applies, use of foreign iron, steel, and/or manufactured goods other than designated country iron, steel, and/or manufactured goods is noncompliant with the applicable Act. (d) Data. To permit evaluation of requests under paragraph (b) of this section based on unreasonable cost, the applicant shall include the following information and any applicable supporting data based on the survey of suppliers:

39 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations FOREIGN AND DOMESTIC ITEMS COST COMPARISON Description Unit of measure Quantity Cost (dollars)* Item 1: Foreign steel, iron, or manufactured good... Domestic steel, iron, or manufactured good... Item 2: Foreign steel, iron, or manufactured good... Domestic steel, iron, or manufactured good... [List name, address, telephone number, address, and contact for suppliers surveyed. Attach copy of response; if oral, attach summary.] [Include other applicable supporting information.] [*Include all delivery costs to the construction site.] Notice of Required Use of American Iron, Steel, and Manufactured Goods (covered under International Agreements) Section 1605 of the American Recovery and Reinvestment Act of When requesting applications or proposals for Recovery Act programs or activities that may involve construction, alteration, maintenance, or repair of a public building or public work, and involve iron, steel, and/or manufactured goods covered under international agreements, the agency shall use the notice described in the following paragraphs in the solicitation: (a) Definitions. Designated country iron, steel, and/or manufactured goods, foreign iron, steel, and/or manufactured good, manufactured good, public building and public work, and steel, as used in this provision, are defined in 2 CFR (a). (b) Requests for determinations of inapplicability. A prospective applicant requesting a determination regarding the inapplicability of section 1605 of the American Recovery and Reinvestment Act of 2009 (Pub. L ) (Recovery Act) should submit the request to the award official in time to allow a determination before submission of applications or proposals. The prospective applicant shall include the information and applicable supporting data required by 2 CFR (c) and (d) in the request. If an applicant has not requested a determination regarding the inapplicability of section 1605 of the Recovery Act before submitting its application or proposal, or has not received a response to a previous request, the applicant shall include the information and supporting data in the application or proposal. (c) Evaluation of project proposals. If the Federal Government determines that an exception based on unreasonable cost of domestic iron, steel, and/or manufactured goods applies, the Federal Government will evaluate a project requesting exception to the requirements of section 1605 of the Recovery Act by adding to the estimated total cost of the project 25 percent of the project cost if foreign iron, steel, or manufactured goods are used based on unreasonable cost of comparable domestic iron, steel, or manufactured goods. (d) Alternate project proposals. (1) When a project proposal includes foreign iron, steel, and/or manufactured goods, other than designated country iron, steel, and/or manufactured goods, that are not listed by the Federal Government in this Buy American notice in the request for applications or proposals, the applicant may submit an alternate proposal based on use of equivalent domestic or designated country iron, steel, and/or manufactured goods. (2) If an alternate proposal is submitted, the applicant shall submit a separate cost comparison table prepared in accordance with paragraphs 2 CFR (c) and (d) for the proposal that is based on the use of any foreign iron, steel, and/or manufactured goods for which the Federal Government has not yet determined an exception applies. (3) If the Federal Government determines that a particular exception requested in accordance with 2 CFR (b) does not apply, the Federal Government will evaluate only those proposals based on use of the equivalent domestic or designated country iron, steel, and/or manufactured goods, and the applicant shall be required to furnish such domestic or designated country items. Appendix to Subpart B of Part 176 U.S. States, Other Sub-Federal Entities, and Other Entities Subject to U.S. Obligations Under International Agreements rwilkins on PROD1PC63 with RULES States Entities covered Exclusions Relevant international agreements Arizona... Executive branch agencies WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. Arkansas... Executive branch agencies, including universities but excluding the Office of Fish and Game. construction services... WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. US.-Peru TPA. U.S.-Singapore FTA. California... Executive branch agencies WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Singapore FTA. Colorado... Executive branch agencies WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Peru TPA. VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1

40 18458 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES States Entities covered Exclusions Relevant international agreements Connecticut... Department of Administrative Services. Delaware... Department of Transportation. Department of Public Works. Constituent Units of Higher Education. Administrative Services (Central Procurement Agency). U.S.-Singapore FTA.... WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. State Universities. State Colleges. Florida... Executive branch agencies... construction-grade steel (including requirements on subcontracts); motor vehicles; coal. Georgia... Department of Administrative Services Georgia Technology Authority. Hawaii... Department of Accounting and General Services. Idaho... Illinois... Iowa... Central Procurement Agency (including all colleges and universities subject to central purchasing oversight). Department of Central Management Services. Department of General Services Department of Transportation. Board of Regents Institutions (universities). beef; compost; mulch... software developed in the state; construction. WTO GPA (except Canada). DR CAFTA (except Honduras). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Peru TPA. U.S.-Singapore FTA. U.S.-Australia FTA. WTO GPA (except Canada). DR CAFTA (except Honduras). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA.... WTO GPA (except Canada). DR CAFTA (except Honduras). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. Kansas... Executive branch agencies... construction services; automobiles; aircraft. Kentucky... Division of Purchases, Finance and Administration Cabinet. construction projects... WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Peru TPA. U.S.-Singapore FTA. U.S.-EC Exchange of Letters (applies to EC Member States for procurement not covered by WTO GPA and only where the state considers out-of-state suppliers). WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. Louisiana... Executive branch agencies WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. VerDate Nov<24> :32 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1

41 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES States Entities covered Exclusions Relevant international agreements Maine... Department of Administrative and Financial Services. Bureau of General Services (covering state government agencies and school construction). Department of Transportation. Maryland... Office of the Treasury. Department of the Environment. Department of General Services. Department of Housing and Community Development. Department of Human Resources. Department of Licensing and Regulation. Department of Natural Resources. Department of Public Safety and Correctional Services. Department of Personnel. Department of Transportation. Massachusetts... Executive Office for Administration and Finance. Executive Office of Commu- Michigan... nities and Development. Executive Office of Consumer Affairs. Executive Office of Economic Affairs. Executive Office of Education. Executive Office of Elder Affairs. Executive Office of Environmental Affairs. Executive Office of Health and Human Service. Executive Office of Labor. Executive Office of Public Safety. Executive Office of Transportation and Construction. Department of Management and Budget. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Singapore FTA. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA.... WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Singapore FTA. Minnesota... Executive branch agencies WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. Mississippi... Department of Finance and Administration. services... WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Peru TPA. U.S.-Singapore FTA. Missouri... Office of Administration WTO GPA (except Canada). Division of Purchasing and Materials Management. U.S.-Chile FTA. U.S.-Singapore FTA. Montana... Executive branch agencies... goods... WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. Nebraska... Central Procurement Agency WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. New Hampshire... Central Procurement Agency... construction-grade steel (including requirements on subcontracts), motor vehicles; coal. VerDate Nov<24> :32 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA.

42 18460 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES States Entities covered Exclusions Relevant international agreements New York... State agencies. State university system. Public authorities and public benefit corporations, with the exception of those entities with multi-state mandates. construction-grade steel (including requirements on subcontracts); motor vehicles; coal; transit cars, buses and related equipment. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Peru TPA. U.S.-Singapore FTA. North Dakota U.S.-EC Exchange of Letters (applies to EC Member States and only where the state considers out-of-state suppliers). Oklahoma... Department of Central Services and all state agencies and departments subject to the Oklahoma Central Purchasing Act. Oregon... Department of Administrative Services. Pennsylvania... Executive branch agencies, including: Governor s Office. Department of the Auditor General. Treasury Department. Department of Agriculture. Department of Banking. Pennsylvania Securities Commission. Department of Health. Department of Transportation. Insurance Department. Department of Aging. Department of Correction. Department of Labor and Industry. Department of Military Affairs. Office of Attorney General. Department of General Services. Department of Education. Public Utility Commission. Department of Revenue. Department of State. Pennsylvania State Police. Department of Public Welfare. Fish Commission. Game Commission. Department of Commerce. Board of Probation and Parole. Liquor Control Board. Milk Marketing Board. Lieutenant Governor s Office. Department of Community Affairs. Pennsylvania Historical and Museum Commission. Pennsylvania Emergency Management Agency. State Civil Service Commission. Pennsylvania Public Television Network. Department of Environmental Resources. State Tax Equalization Board. Department of Public Welfare. State Employees Retirement System. Pennsylvania Municipal Retirement Board. construction services; construction-grade steel (including requirements on subcontracts); motor vehicles; coal. WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Peru TPA. U.S.-Singapore FTA.... WTO GPA (except Canada). DR CAFTA (except Honduras). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. construction-grade steel (including requirements on subcontracts); motor vehicles; coal. VerDate Nov<24> :32 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Singapore FTA.

43 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES States Entities covered Exclusions Relevant international agreements Public School Employees Retirement System. Pennsylvania Crime Commission. Executive Offices. Rhode Island... Executive branch agencies... boats, automobiles, buses and related equipment. South Dakota... Central Procuring Agency (including universities and penal institutions). beef... WTO GPA (except Canada). DR CAFTA (except Honduras). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. Tennessee... Executive branch agencies... Services; construction... WTO GPA (except Canada). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Singapore FTA. Texas... Texas Building and Procurement Commission.... WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Peru TPA. U.S.-Singapore FTA. Utah... Executive branch agencies WTO GPA (except Canada). DR CAFTA (except Honduras). U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Peru TPA. U.S.-Singapore FTA. Vermont... Executive branch agencies WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. Washington... Executive branch agencies, including: General Administration. Department of Transportation. State Universities. fuel; paper products; boats; ships; and vessels. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. West Virginia U.S.-EC Exchange of Letters (applies to EC Member States and only where the state considers out-of-state suppliers). Wisconsin... Executive branch agencies, including: Department of Administration. State Correctional Institutions. Department of Development. Educational Communications Board. Department of Employment Relations. State Historical Society. Department of Health and Social Services. Insurance Commissioner. Department of Justice. Lottery Board. Department of Natural Resources. Administration for Public Instruction.... WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. VerDate Nov<24> :39 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1

44 18462 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations States Entities covered Exclusions Relevant international agreements Wyoming... Racing Board. Department of Revenue. State Fair Park Board. Department of Transportation. State University System. Procurement Services Division Wyoming Department of Transportation. University of Wyoming... construction-grade steel (including requirements on subcontracts); motor vehicles; coal. WTO GPA (except Canada). DR CAFTA. U.S.-Australia FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Singapore FTA. Other sub-federal entities Entities covered Exclusions Relevant international agreements Puerto Rico... Department of State... construction services... DR CAFTA. U.S.-Peru TPA. Department of Justice. Department of the Treasury. Department of Economic Development and Commerce. Department of Labor and Human Resources. Department of Natural and Environmental Resources. Department of Consumer Affairs. Department of Sports and Recreation. Port Authority of New York and New Jersey.... restrictions attached to Federal funds for airport projects; maintenance, repair and operating materials and supplies. Port of Baltimore restrictions attached to Federal funds for airport projects. New York Power Authority restrictions attached to Federal funds for airport projects; conditions specified for the State of New York. WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. WTO GPA (except Canada). U.S.-Chile FTA. U.S.-Singapore FTA. Massachusetts Port Authority U.S.-EC Exchange of Letters (applies to EC Member States and only where the Port Authority considers out-of-state suppliers). Boston, Chicago, Dallas, Detroit, Indianapolis, Nashville, and San Antonio U.S.-EC Exchange of Letters (only applies to EC Member States and where the city considers out-of-city suppliers). Other entities Entities covered Exclusions Relevant international agreements Rural Utilities Service (waiver of Buy American restriction on financing for all power generation projects). Rural Utilities Service (waiver of Buy American restriction on financing for telecommunications projects) WTO GPA. DR CAFTA. NAFTA. U.S.-Australia FTA. U.S.-Bahrain FTA. U.S.-Chile FTA. U.S.-Morocco FTA. U.S.-Oman FTA. U.S.-Peru TPA. U.S.-Singapore FTA NAFTA. U.S.-Israel FTA. rwilkins on PROD1PC63 with RULES General Exceptions: The following restrictions and exceptions are excluded from U.S. obligations under international agreements: 1. The restrictions attached to Federal funds to states for mass transit and highway projects. 2. Dredging. The World Trade Organization Government Procurement Agreement (WTO VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 GPA) Parties: Aruba, Austria, Canada, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hong Kong, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea (Republic of), Latvia, Liechtenstein, Lithuania,

45 Federal Register / Vol. 74, No. 77 / Thursday, April 23, 2009 / Rules and Regulations rwilkins on PROD1PC63 with RULES Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Singapore, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, and United Kingdom. The Free Trade Agreements and the respective Parties to the agreements are: (1) Dominican Republic-Central America- United States Free Trade Agreement (DR CAFTA): Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, and Nicaragua; (2) North American Free Trade Agreement (NAFTA): Canada and Mexico; (3) United States-Australia Free Trade Agreement (U.S.-Australia FTA); (4) United States-Bahrain Free Trade Agreement (U.S.-Bahrain FTA); (5) United States-Chile Free Trade Agreement (U.S.-Chile FTA); (6) United States-Israel Free Trade Agreement (U.S.-Israel FTA); (7) United States-Morocco Free Trade Agreement (U.S.-Morocco FTA); (8) United States-Oman Free Trade Agreement (U.S.-Oman FTA); (9) United States-Peru Trade Promotion Agreement (U.S.-Peru TPA); and (10) United States-Singapore Free Trade Agreement (U.S.-Singapore FTA). United States-European Communities Exchange of Letters (May 30, 1995) (U.S.-EC Exchange of Letters) applies to EC Member States: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, Sweden, and United Kingdom. Subpart C Wage Rate Requirements Under Section 1606 of the American Recovery and Reinvestment Act of Procedure. The award official shall insert the standard award term in this Subpart in all awards funded in whole or in part with Recovery Act funds Award term Wage Rate Requirements under Section 1606 of the Recovery Act. When issuing announcements or requesting applications for Recovery Act programs or activities that may involve construction, alteration, maintenance, or repair the agency shall use the award term described in the following paragraphs: (a) Section 1606 of the Recovery Act requires that all laborers and mechanics employed by contractors and subcontractors on projects funded directly by or assisted in whole or in part by and through the Federal Government pursuant to the Recovery Act shall be paid wages at rates not less than those prevailing on projects of a character similar in the locality as determined by the Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code. Pursuant to Reorganization Plan No. 14 and the Copeland Act, 40 U.S.C. 3145, the Department of Labor has issued regulations at 29 CFR parts 1, 3, and 5 to implement the Davis-Bacon and related Acts. Regulations in 29 CFR 5.5 instruct agencies concerning application of the standard Davis-Bacon contract clauses set forth in that section. Federal agencies providing grants, cooperative agreements, and loans under the Recovery Act shall ensure that the standard Davis-Bacon contract clauses found in 29 CFR 5.5(a) are incorporated in any resultant covered contracts that are in excess of $2,000 for construction, alteration or repair (including painting and decorating). (b) For additional guidance on the wage rate requirements of section 1606, contact your awarding agency. Recipients of grants, cooperative agreements and loans should direct their initial inquiries concerning the application of Davis-Bacon requirements to a particular federally assisted project to the Federal agency funding the project. The Secretary of Labor retains final coverage authority under Reorganization Plan Number 14. Subpart D Single Audit Information for Recipients of Recovery Act Funds Procedure. The award official shall insert the standard award term in this Subpart in all awards funded in whole or in part with Recovery Act funds Award term Recovery Act Transactions listed in Schedule of Expenditures of Federal Awards and Recipient Responsibilities for Informing Subrecipients. The award term described in this section shall be used by agencies to clarify recipient responsibilities regarding tracking and documenting Recovery Act expenditures: (a) To maximize the transparency and accountability of funds authorized under the American Recovery and Reinvestment Act of 2009 (Pub. L ) (Recovery Act) as required by Congress and in accordance with 2 CFR Uniform Administrative Requirements for Grants and Agreements and OMB Circular A 102 Common Rules provisions, recipients agree to maintain records that identify adequately the source and application of Recovery Act funds. OMB Circular A 102 is available at a102/a102.html. (b) For recipients covered by the Single Audit Act Amendments of 1996 and OMB Circular A 133, Audits of States, Local Governments, and Non- Profit Organizations, recipients agree to separately identify the expenditures for Federal awards under the Recovery Act on the Schedule of Expenditures of Federal Awards (SEFA) and the Data Collection Form (SF SAC) required by OMB Circular A 133. OMB Circular A 133 is available at a133/a133.html. This shall be accomplished by identifying expenditures for Federal awards made under the Recovery Act separately on the SEFA, and as separate rows under Item 9 of Part III on the SF SAC by CFDA number, and inclusion of the prefix ARRA- in identifying the name of the Federal program on the SEFA and as the first characters in Item 9d of Part III on the SF SAC. (c) Recipients agree to separately identify to each subrecipient, and document at the time of subaward and at the time of disbursement of funds, the Federal award number, CFDA number, and amount of Recovery Act funds. When a recipient awards Recovery Act funds for an existing program, the information furnished to subrecipients shall distinguish the subawards of incremental Recovery Act funds from regular subawards under the existing program. (d) Recipients agree to require their subrecipients to include on their SEFA information to specifically identify Recovery Act funding similar to the requirements for the recipient SEFA described above. This information is needed to allow the recipient to properly monitor subrecipient expenditure of ARRA funds as well as oversight by the Federal awarding agencies, Offices of Inspector General and the Government Accountability Office. [FR Doc. E Filed ; 8:45 am] BILLING CODE P VerDate Nov<24> :03 Apr 22, 2009 Jkt PO Frm Fmt 4700 Sfmt 4700 E:\FR\FM\23APR1.SGM 23APR1 DEPARTMENT OF AGRICULTURE Agricultural Marketing Service 7 CFR Part 984 [Doc. No. AO 192 A7; AMS FV ; FV C] Walnuts Grown in California; Order Amending Marketing Order No. 984; Correcting Amendment AGENCY: Agricultural Marketing Service, USDA. ACTION: Final rule; correcting amendment.

46 Bulletin Date Issued: March 26, 2009 To: From: Subject: State Offices, Agencies, Boards, Commissions, Colleges and Universities and Local Governments Receiving Federal Stimulus Funds Mary Taylor, CPA Ohio Auditor of State American Recovery and Reinvestment Act (ARRA) Federal Stimulus Funds In February, the American Recovery and Reinvestment Act (ARRA) became law and initiated an unprecedented flow of federal money into Ohio. As Auditor of the State of Ohio (AOS), I am committed to a high level of transparency and accountability over all public funds in the state. Therefore, as part of our responsibility in completing Single Audits over federal funds the AOS will be collecting information on the federal stimulus dollars. All state and local government agencies will be required to report any ARRA dollars they receive and the expenditure of those dollars. The AOS will also be performing interim audit work over certain of the ARRA dollars in an effort to ensure that these stimulus dollars are spent legally and appropriately in accordance with the act or other applicable federal or state law. The purpose of this bulletin is: 1) to address these new reporting requirements for all state offices, agencies, boards, commissions, colleges and universities and all local governments that receive ARRA funds and; 2) to notify those recipients of the AOS intention to perform interim audit work over certain of these dollars. Auditor of State Mary Taylor s Stimulus Tracker In accordance with Ohio Rev. Code Sections and the auditor of state may require financial reports from any public office showing the condition of all appropriation accounts, the money actually in the treasury to the credit of each fund or account, and any other information she considers proper. 1

47 The AOS has established a link to Auditor of State Mary Taylor s Stimulus Tracker at This webpage will allow all state offices, agencies, boards, commissions, colleges and universities and all local governments that receive ARRA funds to report the following information: 1. Grant award amount 2. Date funds were received 3. Purpose/Project for the funds 4. Amount received 5. CFDA number 6. Federal program title 7. Date/Period of expenditures 8. Amount expended 9. Expenditure purpose All state offices, agencies, boards, commissions, colleges and universities and all local governments must report the receipt of ARRA funds on the Auditor of State webpage within five business days of receipt of the funds. All state offices, agencies, boards, commissions, and colleges and universities and all local governments must report expenditure activity of ARRA funds every calendar quarter (3/31, 6/30, 9/30, 12/31) within five days of completion of the quarter. If receipt and/or expenditure of ARRA funds has occurred prior to the issuance of this bulletin this activity is required to be reported on the Auditor of State webpage within five business days of receipt of this bulletin. Prior to the initial entry on the webpage each state office, agency, board, commission and college and university and all local governments that receive ARRA funds will need to contact the respective Regional Office Manager identified at the end of this bulletin to obtain a password that will allow entry to the webpage. The agency representative will need to locate the five digit identification number included on the envelope in the address portion of this mailing before calling the Regional Office Manager to obtain the password. All other directions for the use of the webpage will be included on the page. Interim Audit Work over ARRA Funds In accordance with Ohio Rev. Code Sections , and (A) the AOS will perform interim audit work at selected state offices, agencies, boards, commissions, and colleges and universities and local governments over certain ARRA funds. In the environment that we are in today and to help meet the ARRA s requirements, the AOS has determined that to help ensure accountability and transparency over the use of these stimulus funds interim audit work is a necessity. Interim audit work is part of an audit carried out while the accounting period of the full audit is still in process. The interim audit work performed by the AOS will emphasize whether the proper controls are in place and operating, whether the ARRA funds are separately identified as required and whether compliance requirements over the use of the stimulus dollars are being met. The interim audit work performed by the AOS will be part of the annual Single Audit for the entity. 2

48 If you have auditing, accounting or reporting questions on this bulletin please contact the AOS Accounting & Auditing Support Section at (614) If you have questions concerning the webpage please contact the AOS Helpdesk at (800) Mary Taylor, CPA Auditor of State Regional Contact Information Region Contact Number Contact Name Counties Served Cleveland (800) Donna Lake, Lorain, Cuyahoga, Geauga Bernardini Youngstown (800) Kathy DeOrio Ashtabula, Carroll, Columbiana, Harrison, Jefferson, Mahoning, Portage, Trumbull Canton/Akron (800) Tiffany Morrison Ashland, Coshocton, Holmes, Medina, Richland, Stark, Summit, Tuscarawas, Wayne Cincinnati (800) Carol Higgins Adams, Brown, Butler, Clermont, Clinton, Fayette, Hamilton, Highland, Preble, Warren Dayton (800) Lisa Hayes Allen, Auglaize, Clark, Champaign, Darke, Green, Hardin, Logan, Mercer, Miami, Montgomery, Shelby, Van Wert Toledo (800) Alisha Connors Defiance, Erie, Fulton, Hancock, Henry, Huron, Lucas, Ottawa, Paulding, Putnam, Sandusky, Seneca, Williams, Wood Columbus (800) Sheryl Packer Crawford, Delaware, Fairfield, Franklin, Knox, Licking, Madison, Marion, Morrow, Pickaway, Ross, Union, Wyandot Athens (800) Debra Harp- Cianciola Athens, Belmont, Galia, Guernsey, Hocking, Jackson, Lawrence, Meigs, Monroe, Morgan, Muskingham, Noble, Pike, Perry, Scioto, Vinton, Washington State (800) Sheryl Packer State Offices, Agencies, Boards, Commissions, and Colleges and Universities 3

49 Date Issued: June 17, 2009 Bulletin TO: FROM: SUBJECT: State Offices, Agencies, Boards, Commissions, Colleges and Universities and Local Governments Receiving Federal Stimulus Funds Mary Taylor, CPA Ohio Auditor of State American Recovery and Reinvestment Act (ARRA) Federal Stimulus Funds An Amendment to Bulletin and Additional Information on ARRA Requirements The Auditor of State s Office provided guidance to State offices, agencies, boards, commissions, colleges and universities and local governments receiving Federal Stimulus Funds on reporting in the AOS Stimulus Tracker and interim audits in Bulletin The Bulletin indicated all state offices, agencies, boards, commissions, colleges and universities and all local governments must report: (1) the receipt of ARRA funds in the AOS Stimulus Tracker within five business days of receipt of the funds, and (2) expenditure activity of ARRA funds every calendar quarter (3/31, 6/30, 9/30, 12/31) within five days of completion of the quarter. The Bulletin also indicated AOS will be performing interim audit work over certain of the ARRA dollars in an effort to ensure stimulus dollars are spent legally and appropriately in accordance with the act or other applicable federal or state law. The purpose of this Bulletin is to amend this guidance, in part, and provide additional information on ARRA requirements. AOS Stimulus Tracker - Amendments Reporting Deadline Effective immediately, the Auditor of State Mary Taylor is extending the AOS Stimulus Tracker reporting deadline for receipts and expenditures from five business days to ten business days. Therefore, all state offices, agencies, boards, commissions, and colleges and universities and all local governments must report the receipt of ARRA funds in the AOS Stimulus Tracker within ten business days of receipt of the funds and expenditure activity of ARRA funds within ten days of the completion of every calendar quarter (3/31, 6/30, 9/30, 12/31). Applicability to State Offices, Agencies, Boards, Commissions, Colleges and Universities Effective immediately, the Auditor of State will not require State offices, agencies, boards, commissions, colleges and universities that account for ARRA grant and loan awards within the Ohio Administrative Knowledge System (OAKS) to report ARRA receipt or expenditure activity within the AOS Stimulus Tracker. The Auditor of State will receive 1

50 regular OAKS reports of ARRA receipt and expenditure activity from the Ohio Office of Budget and Management for these programs. However, State offices, agencies, boards, commissions, colleges and universities that do not account for ARRA grant and loan awards within OAKS will need to report ARRA receipt and expenditure activity within the AOS Stimulus Tracker. For example, the Ohio Housing Finance Authority and most colleges and universities account for little or no activity within OAKS. Therefore, such agencies will need to report their ARRA receipt and expenditure activity within the AOS Stimulus Tracker as required by this Bulletin and Bulletin Many State agencies may account for the predominant portion of their ARRA activity within OAKS but could have certain ARRA processes outside of OAKS, such as non-monetary ARRA Food Stamp or Food Commodity assistance. Any such agencies will need to report their non-monetary and other ARRA receipt and expenditure activity occurring outside of OAKS within the AOS Stimulus Tracker as required by this Bulletin and Bulletin Responsible Reporting Official The statutory chief fiscal officer of each state office, agency, board, commission, college and university and all local governments should be the responsible reporting official for purposes of entering the required information in the AOS Stimulus Tracker. For example, the county auditor should be the responsible official entering ARRA information in the AOS Stimulus Tracker on behalf of all county offices. However, county auditors may also be the statutory or elected fiscal agent for certain external agencies such as a local board of health or family and children first council. In these circumstances, the county auditor and the governing authority of the external agency may mutually decide whether the county auditor or another designated official from the external agency will be responsible for reporting ARRA information in the AOS Stimulus Tracker on behalf of the external agency. Field Descriptions The link to the AOS Stimulus Tracker is The Auditor of State s Office modified the data entry fields on this webpage as follows for clarity: 1. CFDA Number 2. Program Title 1 3. Category 4. Purpose 2 1 The Program Title will be automatically populated by the AOS Stimulus Tracker upon entry of the CFDA number. If the CFDA number is unknown by the AOS Stimulus Tracker, the user will receive an automatic message to contact the regional Auditor of State s Office for further guidance. AOS will then help the State or local government determine whether the CFDA number is a valid ARRA program or if the State or local government should use another CFDA number to report the Federal ARRA grant or loan award. 2 The Purpose should describe the general programmatic purpose of the ARRA Federal grant or loan award. This description is different from the How & When Funds will be Expended field which should describe the related plans and projects specific to the ARRA recipient. 2

51 5. Source 6. Grant award amount 3 a. Receipt Amount b. Date Received c. Expenditure Amount 4 d. Date Expended 7. How & When Funds will be Expended NOTE: The fields for items a. through d. will not appear until the basic ARRA grant or loan award information described in items 1. through 5. have been entered into the AOS Stimulus Tracker. Below are examples of how ARRA recipients might enter ARRA information into the AOS Stimulus Tracker fields: Example 1 CFDA Number: Program Title: Community Development Block Grant ARRA Entitlement Grants (CDBG-R) (Recovery Act Funded) Category: Housing & Assistance Purpose: Home rehabilitation Source: State pass-through Grant Award Amount: $0 (this amount may not be known since this program is formula-funded) Receipt Amount: 162,000 Date Received: 05/26/09 How & When Funds will be Expended: Budgeted expenditures for home rehab project in the lower southwest quadrant of the City (Ward 6 & 7) to occur within the 2009 calendar year with project completion scheduled for December 31, The Grant Award Amount may not always be known. For example, some ARRA Federal Awards are distributed through allocations of ARRA monies to States or their subdivisions based upon a formula prescribed by law or administrative regulation for activities of a continuing nature, not confined to a specific project. Such formula ARRA allocations will typically not have a grant award amount. In these circumstances and in situations where the grant award amount is unknown, the recipient should enter $0 as the grant award amount within the AOS Stimulus Tracker. Conversely, other ARRA Federal Awards will be for fixed or known periods and will be tied to specific projects (e.g., scholarships, research grants, training grants, planning grants, technical assistance grants, construction grants, etc.). These project grants typically will have a known grant award amount designated and approved by the applicable Federal or State Passthrough Agency. 4 Certain Federal ARRA Awards, such as Medicaid s FMAP rate, operate on a reimbursement basis. Meaning, the related ARRA expenditure occurred prior to the actual ARRA Award receipt. In these cases, when the actual ARRA expenditure amount is otherwise unknown, agencies should enter an ARRA expenditure amount equal to the ARRA receipt(s) within the AOS Stimulus Tracker. 3

52 Example 2 CFDA Number: Program Title: Special Education Grants to States, Recovery Act Category: Education & Research Purpose: Increase special education opportunities to children with disabilities Source: State pass-through Grant Award Amount: $760,000 (ODE s CCIP will provide local school districts with a budgeted allocation amount available for all programs included in the Consolidated Application, which will include formula-funded ARRA programs.) Receipt Amount: $162,000 Date Received: 08/02/09 How & When Funds will be Expended: Budgeted salary and benefits to add four teacher aids in the special education program for school year Pass -through reporting Local governments should report as receipts in the AOS Stimulus Tracker ARRA amounts they receive directly from the federal government and ARRA dollars they receive from a pass-through entity (such as through the State). Additionally, local governments should report as expenditures in the AOS Stimulus Tracker ARRA amounts distributed as subawards or subcontracts to subrecipients. Local governments should use the How & When Expended field to label these expenditures as sub-awards or subcontracts and provide the name(s) of the subrecipient(s)/subcontractor(s). User I.D. s and Passwords As more fully described in Bulletin , each state office, agency, board, commission and college and university and all local governments that receive ARRA funds will need to contact their respective AOS Regional Office Manager to obtain a password that will allow entry to the webpage (if you have not already done so). If needed, agencies may also obtain the five-digit identification number required for login from the respective Regional Office Manager. We are restricting passwords to one per entity. The Regional Office Manager will only release the password to the designated fiscal officer responsible for reporting to diminish the potential for unauthorized changes to ARRA data reported in the AOS Stimulus Tracker. 5 ARRA Standard Data Elements All Federal, State, and local agencies making ARRA sub-awards or subcontracts are required to include certain standard data elements in the terms and conditions of their grant and loan award documents. These standard data elements (codified in Federal Acquisition Regulations (FAR) and Title 2 CFR Part 176) include the following guidance to assist in implementation of selected provisions of ARRA: Subpart A Reporting and Registration Requirements under Section 1512 of the American Recovery and Reinvestment Act of In the circumstance described above where a fiscal agent and agency agree that the agency will report separately, AOS will assign a separate password to the agency upon notification from the fiscal agent to the Regional Office Manager. 4

53 Subpart B Buy American Requirement under Section 1605 of the American Recovery and Reinvestment Act of Subpart C -- Wage Rate Requirements under Section 1606 of the American Recovery and Reinvestment Act of Subpart D -- Single Audit Information for Recipients of Recovery Act Funds However, Federal, State, and local agencies making ARRA sub-awards and subcontracts can modify the terms and conditions of ARRA grant and loan awards documents to include additional compliance requirements at their discretion so long as those requirements are consistent with the standard data elements. ARRA recipients must thoroughly review the terms and conditions of each ARRA grant and loan award document to ensure they fully understand all applicable compliance requirements. ARRA Separate Accounting State and local governments must not co-mingle ARRA funds with other funds to maximize transparency and accountability of ARRA spending as required by Congress and the Recovery Board. State and local governments must establish an internal control process to separately track apportionments, allotments, obligations, and gross outlays related to ARRA funds within their financial accounting systems. In some cases, State and local governments may need to use ARRA funds in conjunction with other funds to complete projects. They may do so, but must separately track and report the use of ARRA funds for these projects. Ohio Rev. Code requires each subdivision to establish a special fund for each class of revenues derived from a source other than the general property tax, which the law requires to be used for a particular purpose. Therefore, local governments should establish new Funds for new 6 Federal programs. However, pre-existing Federal programs receiving ARRA allocations do not require the establishment of a new fund. Rather, local governments should use a sub-fund or other internal mechanism of separately tracking ARRA receipt and expenditure information within an existing fund. ARRA 1512 Reporting Requirements ARRA Title XV, section 1512(c) and the U.S. Office of Management and Budget memo require extensive financial and performance reporting from recipients of Federal funding. ARRA defines recipient as any entity that receives ARRA funds directly from the Federal Government (including ARRA funds received through grant, cooperative agreement, loan, or contract) other than an individual and includes a State and local government that receives ARRA funds. ARRA 1512 is a separate reporting requirement and is in addition to the reporting required on the Auditor of State s Stimulus Tracker. ARRA 1512 reporting requirements apply to the prime recipients of Federal funding. The prime recipient is responsible for reporting on their use of funds as well as any sub-awards 6 New ARRA Federal programs can include both (1) new Federal programs created by the ARRA and (2) pre-existing Federal programs receiving ARRA allocations that are being received by a State or local government for the first time. Presumably, State and local governments would not have a separate fund already established within their financial accounting systems for the types of new ARRA Federal programs that item (2) describes. 5

54 (i.e., sub-grants, subcontracts, etc.) they make. 7 This level of reporting, as required by the Recovery Act, will provide unprecedented transparency into how and where Federal funds are spent. Prime recipients that received ARRA funds from a Federal agency will be required to submit quarterly reports within 10 days of the end of the calendar quarter, beginning with the quarter ended September 30, 2009 (i.e., October 10 th serving as the first 1512 quarterly reporting deadline). Detailed reporting instructions will be made available at no less than 45 days before the October 10, 2009 reporting deadline. In summary: The reporting required under ARRA 1512 is a separate reporting requirement and is in addition to the reporting required on the Auditor of State s Stimulus Tracker. ARRA 1512 reporting requirements will be mandated by each Federal Agency and certain State Agencies (other than the Auditor of State s Office) as described within the terms and conditions of ARRA grant and loan award documents. Reporting ARRA receipt and expenditure activity in the AOS Stimulus Tracker will not satisfy these additional 1512 reporting requirements if they exist. Single Audit Considerations State and local governments expending more than $500,000 in Federal Awards (including both ARRA and non-arra Federal funds) during a single fiscal year will be required to receive a single audit under the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. The AICPA Government Audit Quality Center archived a conference call and a related PowerPoint slide show (available to both members and non-members) on its website. The subject of the conference call is Preparing for a Single Audit from an Auditee s Perspective. Auditees that have not historically received many (or any) single audits may find this conference call and slide show to be particularly helpful. The link is Each Federal Agency will develop its own criterion for identifying and reporting ARRA funding on the Schedule of Expenditures of Federal Awards (SEFA). Many have created new Catalog of Federal Domestic Assistance (CFDA) numbers for ARRA programs, including pre-existing Federal programs that are receiving an influx in ARRA dollars. Other Federal agencies have retained the original CFDA number for pre-existing Federal 7 Certain Federal ARRA funds will pass through the State of Ohio or another local government prior to distribution to other units of local government. In these circumstances, the State of Ohio (or a local government making a sub-award) is the prime recipient of ARRA funds. However, pursuant to ARRA Title XV, section 1512(c), the State agency (or a local government making a sub-award) will be responsible for reporting ARRA activity for sub-awards and subcontracts. Therefore, State agencies (or a local government making a sub-award) may filter certain 1512 reporting requirements down to local units of government within the terms and conditions of their individual ARRA grant award and loan documents. Local governments should thoroughly review these documents to determine whether they will be responsible for reporting certain ARRA financial and performance data to the applicable State or local grantor agency. Reporting ARRA information in the AOS Stimulus Tracker will not satisfy these additional 1512 reporting requirements if they exist. 6

55 programs, but will label ARRA allocations in the grant award notification with an ARRA or similar identifier. State and local government recipients of ARRA funds should refer to the terms and conditions of their grant award and loan documents to determine the ARRA portion of Federal Awards and applicable CFDA number. Recipients can also refer to to identify and locate CFDA numbers for ARRA funds. Appendix VII of the 2009 OMB Compliance Supplement requires State and local governments to identify ARRA Federal expenditures separately from non-arra Federal expenditures on the SEFA by CFDA number and inclusion of the prefix ARRA- in front of the Program Title name. Similarly, State and local governments should separately identify ARRA awards on the Data Collection Form submitted to the Federal Audit Clearinghouse as separate rows under Item 9, part III of the DCF and with ARRA- identifiers preceding the names in Item 9d of Part III on the DCF. (Item 9d on the DCF is the name of the program.) Additional ARRA Resources In light of its swift passage and implementation, ARRA requirements are continually evolving. State and local governments may find the following ARRA websites useful for locating ARRA information and identifying State and local government ARRA allocations: and Questions and Comments If you have any accounting or auditing related questions regarding the information presented in this Bulletin, please contact the AOS Accounting and Auditing Support Group at (800) Mary Taylor, CPA Auditor of State 7

56 EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, D.C THE DIRECTOR May 11, 2009 M MEMORANDUM FOR THE HEADS OF DEPARTMENTS AND AGENCIES FROM: SUBJECT: Peter R. Orszag Director Payments to State Grantees for Administrative Costs of Recovery Act Activities The Administration remains committed to effective implementation of the American Recovery and Reinvestment Act ( Recovery Act ). A majority of Recovery Act dollars are disbursed by the States, who thus play a central role in the prudent, timely, and transparent expenditure of Recovery funds. It is therefore critical that State governments quickly and effectively build the necessary administrative capacities to meet their reporting and other responsibilities under the Act. OMB has been working closely with Federal agencies and State governments to identify potential barriers to State implementation efforts and identify solutions that will enable successful outcomes. The Recovery Act implementation officials of many States have asked OMB to assess the process by which States recover administrative costs associated with Federal grant programs. In particular, unlike other grant recipients such as colleges and universities, States do not generally recover central administrative costs up-front, but instead are reimbursed for such expenses after the fact. This process can have the unintended consequence of preventing State governments from obtaining the necessary resources to build quickly administrative capacities to meet the important new oversight, reporting and audit requirements of the Recovery Act. This memorandum addresses this issue by clarifying and encouraging States to utilize existing flexibilities to recover administrative costs related to carrying out Recovery Act programs and activities in a more timely manner. Background Central administrative costs incurred by State recipients in the management and administration of Recovery Act programs are allowable costs under the current guidance of OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments. 1 Generally, these costs are recovered as indirect costs to the programs. The methodology used to reimburse State recipients for central administrative costs is captured in the indirect cost rates provided for in OMB Circular A OMB also issues guidance on administrative cost principals to non-profit organizations (Circular A-122) and colleges and universities (Circular A-21). These Circulars will not be amended for Recovery Act purposes.

57 Under the provisions of OMB Circular A-87, States can recoup Recovery Act administrative costs through the State-wide Cost Allocation Plan (SWCAP), which is submitted to the Department of Health and Human Services (HHS) annually for review and approval. The costs can either be included as centralized services costs (commonly known as Section I costs ) or as billed services costs (commonly known as Section II costs ). These costs can be included in the SWCAP as an addendum plan pertaining only to Recovery Act programs and activities, thus providing transparency to the total amount of Recovery Act administrative costs and its allocation to the programs. Specific guidance for developing the SWCAP is provided in OMB Circular A-87, Attachment C, State/Local Wide Central Cost Allocation Plans and HHS s document - Cost Principles and Procedures for Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government (ASMB C-10) [ Alternatives for Administrative Cost Reimbursement Alternative 1, Use of Estimated Costs for Centralized Services. As centralized services costs, instead of using the actual costs for calculation, a State is authorized to use budgeted or estimated costs for the Recovery Act in the submission of the SWCAP. The budgeted or estimated cost amount should not be in excess of 0.5 percent of total Recovery Act funds received by the State. The SWCAP must include the following for the Recovery Act central services: a brief description of the service, an identification of the unit rendering the service and the operating agencies receiving the service, the basis for the budgeted or estimated amounts, the types of expenses in the service, the allocation methods of the service costs to benefitted agencies and a summary schedule showing the allocation of each service to the specific benefitted agencies. Once the SWCAP is approved by HHS, the amounts can be included in the State agencies indirect cost rates and billed to Recovery Act programs. Reconciliation between actual costs and claimed costs will be made in the subsequent year review of the SWCAP, with the difference recouped through carry-forward adjustments. Alternative 2, Billed Services. As billed services costs, a State may submit the methodology for identifying, recording and charging administrative costs to Recovery Act grants to HHS for review. The SWCAP must include the following: a brief description of the service, the budgeted or estimated expenses statement, a description of the procedures (methodology) used to charge the costs of each service to users (including how billing rates are determined), a schedule of developed rates and an explanation on how variances between actual and billed rates will be handled. Once approved, the methodology may be used to charge administrative costs to State agencies that would recover these costs through billing of the Recovery Act programs (e.g., on a monthly, biweekly or weekly basis). The administrative costs billed to Recovery Act programs should not be in excess of 0.5 percent of total Recovery Act funds received by the State. A reconciliation of expenses and revenue statement would be submitted with the annual SWCAP. Both options, allowed currently under the provisions of OMB Circular A-87, provide flexibility for States to recoup the administrative costs related to Recovery Act activities more quickly than would be permitted under the traditional SWCAP process. This should enable States to obtain the resources necessary for enhancing their administrative capacity to meet Recovery Act responsibilities. 2

58 Please contact the Office of Federal Financial Management within OMB at or for additional information on this guidance. Please contact the Division of Cost Allocation s cognizant field offices, Department of Health and Human Services, to discuss the preparation and submission processes. States will be able to locate HHS Field Office assignments and Q&A on 3

59 EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, D.C THE DIRECTOR M June 22, 2009 MEMORANDUM FOR THE HEADS OF DEPARTMENTS AND AGENCIES FROM: SUBJECT: Peter R. Orszag Director Implementing Guidance for the Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009 This memorandum transmits government-wide guidance for carrying out the reporting requirements included in Section 1512 of the American Recovery and Reinvestment Act of 2009 (Recovery Act). The reports required under Section 1512 of the Act will be submitted by recipients beginning in October 2009 and will contain detailed information on the projects and activities funded by the Recovery Act. When published on these reports will provide the public with an unprecedented level of transparency into how Federal dollars are being spent and will help drive accountability for the timely, prudent, and effective spending of recovery dollars. Federal efforts to provide transparency into Recovery Act spending have been underway since the Act s inception. Today, and individual agency websites contain voluminous data on Federal agency spending, including weekly updates on all Recovery Act obligations and outlays. As significant recovery funds have now made their way into local communities and the work to rebuild our economy continues to gain momentum, it is essential that the public have access to information on the manner in which funds are being expended at the local level. Recipient reports required by Section 1512 of the Recovery Act will answer important questions, such as: Who is receiving Recovery Act dollars and in what amounts? What projects or activities are being funded with Recovery Act dollars? What is the completion status of such projects or activities and what impact have they had on job creation and retention? Based on input received from the public on previous implementing guidance issued by the Office of Management and Budget (OMB), the reporting framework in the attached guidance has been updated and enhanced to capture additional spending data from prime recipients and sub-recipients of Federal financial assistance Recovery Act

60 awards. Further, OMB has worked with the Recovery Accountability and Transparency Board to deploy a nationwide data collection system at the website that will reduce information reporting burden on recipients by simplifying reporting instructions and providing a user-friendly mechanism for submitting required data. However, the attached guidance is not intended to serve as a detailed set of user instructions for the system. Instead, additional details for interacting with the system will be provided through the solution itself. The attached guidance does not apply to Federal government contracts. Additional guidance to Federal government contractors will be forthcoming. Further, as the President directed in his March 20, 2009, Memorandum entitled Ensuring Responsible Spending of Recovery Act Funds, OMB conducted a 60-day review of the Administration s policy on communications with lobbyists regarding Recovery Act funds. OMB s revised guidance on lobbyist communications is also forthcoming. Any questions about the requirements contained in the guidance can be sent to recovery@omb.eop.gov. Attachment Thank you for your cooperation.

61 Implementing Guidance for the Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009 Table of Contents TABLE OF CONTENTS... 1 SECTION 1 GENERAL INFORMATION... 2 SECTION 2 BASIC PRINCIPLES AND REQUIREMENTS OF RECOVERY ACT RECIPIENT REPORTING... 6 SECTION 3 RECIPIENT REPORTING PROCESS SECTION 4 DATA QUALITY REQUIREMENTS SECTION 5 REPORTING ON JOBS CREATION ESTIMATES BY RECIPIENTS APPENDIX REFERENCE SHEET OF FREQUENTLY USED GUIDANCE TERMS

62 Section 1 General Information 1.1 What is the purpose of this Guidance? The purpose of this Guidance is to provide Federal agencies and funding recipients with information necessary to effectively implement the reporting requirements included in Section 1512 of the American Recovery and Reinvestment Act of 2009 ( Recovery Act, or the Act ). This Guidance: Answers questions and clarifies issues related to the mechanics and chronology of recipient reporting required by the Recovery Act; Provides clarification on what information will be required to be reported into the central reporting solution at and what information will be reported on Instructs recipients on steps that must be taken to meet these reporting requirements, including the incorporation of sub-recipient reporting requirements under Section 1512(c)(4) of the Act; and Establishes a common framework for Federal agencies and recipients to manage a data quality process associated with the Recovery Act recipient reporting requirements. 1.2 Does this Guidance modify any previously issued guidance by the Office of Management and Budget (OMB) related to recipient reporting? This Guidance builds on previously issued guidance materials, covering new areas not previously addressed (e.g., data quality requirements and logistical details surrounding the reporting solution), but it also clarifies, and in some cases modifies, previously issued requirements. In particular, this Guidance: Identifies additional data elements required pursuant to Section 1512 of the Recovery Act to enhance transparency (Section 2.3 and the supplemental materials to this Guidance); Modifies requirements related to recipient data reporting due on July 10, 2009 (Section 2.6); and Updates information on methodologies and approaches for reporting job creation/retention estimates (Section 5). 1.3 To which Federal programs does this Guidance apply? A list of Federal programs subject to Section 1512 of the Recovery Act will be posted on OMB s website and as supplemental materials to this Guidance. 2

63 1.4 Does this Guidance apply to both recipients of Federal assistance awards and Federal contract awards under the Recovery Act? No. This Guidance does not apply to recipients of Federal contract awards directly from the Federal government. However, recipients of Federal contract awards directly from the Federal government will submit information required by Section 1512 of the Recovery Act through the website. The relevant guidance for these recipients is provided in interim Federal Acquisition Regulation (FAR) clause It is important to note that consideration of the public comments received on the interim FAR clause might result in changes to the clause when it is finalized. Therefore, further guidance, instructions, and examples specifically applying to Federal government contractors will be published in the Federal Register when the clause is finalized. The explanations and example on estimating jobs in Section 5 of this Guidance is consistent with the current interim FAR clause. In addition, individuals receiving direct payments from the Federal government are not subject to the reporting requirements outlined in this Guidance, as defined by Section 1512(b)(1)(A) of the Act. Sole proprietorships however are subject to the reporting requirements (Section 2.2). Recipients of loan guarantees are not subject to the reporting requirements outlined in this Guidance, as defined by Section 1512(b)(1)(A) of the Act except 100 percent guaranteed loans financed through the Federal Financing Bank The provisions in the Guidance apply to recipients of grants, loans, tribal agreements, cooperative agreements, and other forms of assistance (other than those noted above). This Guidance also applies to sub-awards and other payments made by recipients of Federal assistance, including those awards or payments that are made in the form of a contract (i.e., contracts made by an entity other than the Federal government). The reporting requirements do not apply to recipients receiving funds through entitlement or tax programs or to individuals. 1 The Federal agency or prime recipient awarding funds to individuals will report the aggregated amounts disbursed to individuals. Section 2.4 of this Guidance provides further instruction on aggregate reporting. 1.5 Does this Guidance contain any specific provision for a Federal agency to seek a waiver of existing legislative or administrative requirements? No. If a Federal agency believes it is appropriate to seek a waiver of an existing requirement in order to facilitate effective implementation of the Recovery Act, the Federal agency shall pursue such waiver consistent with existing Federal processes (e.g., waivers for the Paperwork Reduction Act). 1 To avoid using personal identification, sole proprietorships should register using a TIN or EIN. 3

64 1.6 Do the Federal agencies have flexibility to issue further program-specific guidance on recipient reporting? This Guidance is not intended to impact requirements outside of Section 1512 of the Recovery Act. The Recovery Act may contain additional recipient reporting responsibilities that are specific to certain Federal programs. Recipients will have to comply with any reporting as outlined in the award agreement, which may result in submitting similar data under this Guidance to the Federal awarding agency. In these areas, recipients should rely on program-specific guidance and instructions issued by the relevant Federal agency. Thus, it is anticipated that Federal agencies will, as appropriate, issue clarifying guidance to funding recipients. Additional guidance for Recovery funding recipients must be in accordance with OMB guidance. Federal agency-specific reporting guidance must not, without prior approval from OMB, require the use of any existing reporting systems to collect Section 1512 reporting that exclude or bypass the central reporting solution at See also Section What is the process for the public to provide input or comment on the provisions of this Guidance? Feedback about this guidance document may be submitted to and should have the term guidance feedback in the title of the . Further, the Recovery Accountability and Transparency Board ( Board ) expects to issue a separate Federal Register notice as part of the Paperwork Reduction Act (PRA) clearance process. This Federal Register notice follows the original PRA notice published April 1, The public will have an opportunity to comment through the updated PRA notice which will include the new data elements added to the Section 1512 reporting model as described in Section 2 of this Guidance. 1.8 What additional Recovery Act Implementation Guidance is available? February 20, 2009 M Initial Implementing Guidance for the American Recovery and Reinvestment Act of February 25, 2009 Bulletin No Budget Execution of the American Recovery and Reinvestment Act of 2009 Appropriations March 2009 OMB Circular No. A-133 Single Audit Compliance Supplement April 3, 2009 M Updated Implementing Guidance for the American Recovery and Reinvestment Act of May 11, 2009 M Payments to State Grantees for Administrative Costs of Recovery Act Activities 4

65 June 30, Addendum to the Single Audit Compliance Supplement American Recovery and Reinvestment Act Under what authority is this Guidance being issued? This Guidance is issued under the authority of 31 U.S.C. 1111; Reorganization Plan No. 2 of 1970; Executive Order 11541; the Chief Financial Officers Act of 1990 (Pub. L ); the Federal Funding Accountability and Transparency Act of 2006 (Pub. L ); and the American Recovery and Reinvestment Act of 2009 (Pub. L ). 2 The Addendum is planned for publication on June 18, 2009, and will be available at the link provided. 5

66 Section 2 Basic Principles and Requirements of Recovery Act Recipient Reporting 2.1 What recipient reporting is required in Section 1512 of the Recovery Act? Section 1512 of the Recovery Act requires reports on the use of Recovery Act funding by recipients no later than the 10 th day after the end of each calendar quarter (beginning the quarter ending September 30, 2009) and for the Federal agency providing those funds to make the reports publicly available no later than the 30 th day after the end of that quarter. Aimed at providing transparency into the use of these funds, the recipient reports are required to include the following detailed information: Total amount of funds received; and of that, the amount spent on projects and activities; A list of those projects and activities funded by name to include 3 : o Description o Completion status o Estimates on jobs created or retained; Details on sub-awards 4 and other payments. Further information on the details of these reports is outlined in this Section, and the specific data elements to be reported on are contained in the data dictionary included in the document entitled, Recipient Reporting Data Model. This document will be published on OMB s website and as supplemental materials to this Guidance. 2.2 Who is required to report under the Recovery Act? The prime recipients of all programs identified in the list of Federal programs subject to Section 1512 of the Recovery Act in the supplemental materials to this Guidance are responsible for reporting the information required by Section 1512 of the Act and as provided in this Guidance. Prime recipients may choose to delegate certain reporting requirements to sub-recipients, as described in Section 2.3. The prime recipients are non-federal entities that receive Recovery Act funding as Federal awards in the form of grants, loans, or cooperative agreements directly from the Federal government. Federal agencies are not considered prime- or sub-recipients. The movement of Recovery Act funds between Federal agencies is not subject to Section 1512 reporting. Payments made by prime recipients of Federal award dollars can be classified into two categories (i) payments to sub-recipients and (ii) payments to vendors 5. The prime 3 Section 1512(c)(3)(E) requires that State and local governments making infrastructure investments must provide information on the purpose, total costs, rationale for the infrastructure project and contact information of an individual. 4 Section 1512(c)(4) requires details on the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006 (Pub. L ). 5 Refer to OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations for additional information. 6

67 recipient is responsible for reporting data on payments made to both sub-recipients and vendors. However, as noted in Section 2.3, the reporting requirements for payments made to sub-recipients are not the same as the reporting requirements for payments made to vendors. A sub-recipient is a non-federal entity that expends Federal awards received from another entity to carry out a Federal program but does not include an individual who is a beneficiary of such a program. 6 Specifically, sub-recipients are non-federal entities that are awarded Recovery funding through a legal instrument from the prime recipient to support the performance of any portion of the substantive project or program for which the prime recipient received the Recovery funding. Additionally, the terms and conditions of the Federal award are carried forward to the sub-recipient. It is possible that a sub-recipient for one award may also be a prime recipient of another Federal award provided directly from the Federal Government. Under this Guidance, sub-recipients that receive all or a portion of Recovery funding from a prime recipient may be delegated the responsibility by the prime recipient to report information into the central reporting solution at This Guidance does not provide for such a delegation to vendors. The policy regarding delegation of reporting by the prime recipient is further described in Section 2.3 of this Guidance. A vendor is defined as a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of a Federal program. 7 Prime recipients or subrecipients may purchase goods or services needed to carry out the project or program from vendors. Vendors are not awarded funds by the same means as sub-recipients and are not subject to the terms and conditions of the Federal financial assistance award. The characteristics of a vendor that make it distinct from a sub-recipient are summarized below. A vendor: (1) Provides the goods and services within normal business operations; (2) Provides similar goods or services to many different purchasers; (3) Operates in a competitive environment; (4) Provides goods or services that are ancillary to the operation of the Federal program; and (5) Is not subject to compliance requirements of the Federal program. 6 Refer to OMB Circular A-133 for additional information and definitions. OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-profit Organizations, as codified in 2 CFR 215, provides further clarification on the definition of a sub-recipient. 7 Refer to OMB Circular A-133 for additional information and definitions. 7

68 In general, individuals receiving benefit payments or other types of Federal awards are excluded from reporting information under Section 1512 of the Act. In certain cases, individual loan recipients (as either prime- or sub-recipients) may be required to comply with Section 1512 reporting requirements for example, if the recipient is a sole proprietorship. Individuals other than sole-proprietorships are not subject to Section 1512 reporting requirements, for example individuals receiving direct loans for purchase or refinancing of a single family home. The relevant Federal agency managing a loan program with Recovery Act dollars must issue supplemental guidance detailing instances in which individual recipients of loan funds (including 100 percent guaranteed loans financed through the Federal Financing Bank) are required to meet the requirements of Section 1512 and this Guidance. The Federal agency or prime recipients awarding funds to individuals will report the aggregated amounts disbursed to individuals. Section 2.4 of this Guidance provides further instruction on aggregate reporting for prime- or sub-recipients. As mentioned in Section 1.3, a list of Federal programs subject to the Recovery Act recipient reporting requirements will be published on OMB s website and as supplemental material to this Guidance. There are some Federal programs that received Recovery Act funds that do not appear on the list. These include mandatory programs, programs and accounts directly used in the operations of Federal agencies, programs contained in Division B of the Act, and other programs providing benefits to individuals, which are specifically not subject to the Section 1512 reporting requirements. The Federal agencies awarding funds for these programs will continue to report the amounts disbursed for these programs and this information will be available to the public on What are the respective responsibilities of prime recipients and sub-recipients in meeting Section 1512 reporting requirements? The accompanying illustration demonstrates the basic framework for prime recipient and sub-recipient reporting. 8

69 Federal Agency Prime Recipient Sub-recipient Vendor Vendor Prime Recipients: The prime recipient is ultimately responsible for the reporting of all data required by Section 1512 of the Recovery Act and this Guidance, including the Federal Funding Accountability and Transparency Act (FFATA) data elements for the sub-recipients of the prime recipient required under 1512(c)(4). Prime recipients may delegate certain reporting requirements to sub-recipients, as described below. If the reporting is delegated to a sub-recipient, the delegation must be made in time for the sub-recipient to prepare for the reporting, including registering in the system. Further information on registration in the system is in Section 3.4 of this Guidance. In addition, the prime recipient must report three additional data elements associated with any vendors receiving funds from the prime recipient for any payments greater than $25,000. Specifically, the prime recipient must report the identity of the vendor by reporting the D-U-N-S number 8, the amount of the payment, and a description of what was obtained in exchange for the payment. If the vendor does not have a D-U-N-S number, then the name and zip code of the vendor s headquarters will be used for identification. Vendors, as defined in this guidance, are not required to obtain a D-U-N-S number. Sub-Recipients of the Prime Recipient: The sub-recipients of the prime recipient may be required by the prime recipient to report the FFATA data elements required under 1512(c)(4) for payments from the prime recipient to the sub-recipient. The reporting sub-recipients must also report one data element associated with any vendors receiving funds from that sub-recipient. Specifically, the sub-recipient must report, for any payments greater than $25,000, the identity of the vendor by reporting the D-U-N-S number, if available, or otherwise the 8 The Dun & Bradstreet, or D-U-N-S, number is explained in further detail in Section 3.5 of this Guidance. 9

70 name and zip code of the vendor s headquarters. Vendors are not required to obtain a D- U-N-S number. If a sub-recipient is not delegated the responsibility to report FFATA data elements for sub-awards from its prime recipients or any sub-recipient vendor information, the prime and sub-recipients must develop a process by which this information will be reported in sufficient time to meet the reporting timeframes outlined in Section 3.2. Required Data: The specific data elements to be reported by prime recipients and sub-recipients are included in the data dictionary contained in the Recipient Reporting Data Model. This document will be published on OMB s website and as supplemental materials to this Guidance. Below are the basic reporting requirements to be reported on prime recipients, recipient vendors, sub-recipients, and sub-recipient vendors. Administrative costs are excluded from the reporting requirements. The basic reporting requirements below may contain multiple data elements as defined in the data dictionary. Prime Recipient 1. Federal Funding Agency Name 2. Award identification 3. Recipient D-U-N-S 4. Parent D-U-N-S 5. Recipient CCR information 6. CFDA number, if applicable 7. Recipient account number 8. Project/grant period 9. Award type, date, description, and amount 10. Amount of Federal Recovery Act funds expended to projects/activities 11. Activity code and description 12. Project description and status 13. Job creation narrative and number 14. Infrastructure expenditures and rationale, if applicable 15. Recipient primary place of performance 16. Recipient area of benefit 17. Recipient officer names and compensation (Top 5) 18. Total number and amount of small sub-awards; less than $25,000 Recipient Vendor 1. D-U-N-S or Name and zip code of Headquarters (HQ) 2. Expenditure amount 3. Expenditure description Sub-Recipient (also referred to as FFATA Data Elements) 1. Sub-recipient D-U-N-S 2. Sub-recipient CCR information 3. Sub-recipient type 10

71 4. Amount received by sub-recipient 5. Amount awarded to sub-recipient 6. Sub-award date 7. Sub-award period 8. Sub-recipient place of performance 9. Sub-recipient area of benefit 10. Sub-recipient officer names and compensation (Top 5) Sub-Recipient Vendor 1. D-U-N-S or Name and zip code of HQ Example: A Federal agency awards a $1 million Recovery Act funded research grant to University A. University A conducts a portion of the research itself and uses $200,000 of the Recovery Act funds to purchase scientific equipment from XYZ Corporation. University A sub-awards the remaining $500,000 of the Recovery Act funds to University B to carry out additional research consistent with the mission of the underlying Federal program. University B uses $50,000 of these funds to support research activities by purchasing scientific equipment from the 123 Corporation. In this example, University A is the prime recipient and must report on all data elements required by Section 1512 of the Recovery Act and this Guidance related to the award received from the Federal agency. This includes: Information regarding the award to University A (associated with the prime recipient listed above) and includes: o Entity ID for University A (D-U-N-S) o Total $ received by University A o Total $ for projects/activities funded by University A o List of projects undertaken by University A o Estimates on jobs created or retained by University A, University B, and applicable vendors o Infrastructure Investment details, if applicable to University A activities o The identity of the XYZ corporation, as well as the amount and description of the purchase of scientific equipment Information regarding the sub-award to University B, including the FFATA data elements required under Section 1512(c)(4) (associated with the sub-recipient listed above) and includes the identity of the 123 corporation (sub-recipient vendor above). University A has the option of delegating the responsibility to report the FFATA data elements and the identity of the 123 Corporation (sub-recipient vendor data elements) to University B for entering into There are no additional reporting requirements for any sub-awards to sub-recipients made by University B. 11

72 2.4 What are the relevant requirements for prime recipients reporting on subrecipient payments of less than $25,000 or to individuals? Section 1512(c)(4) and this Guidance allows for prime recipients to aggregate reporting on 1) sub-awards less than $25,000; 2) sub-awards to individuals; and 3) payments to vendors less than $25,000. Prime recipients should provide a separate aggregate dollar total for each of the three categories. As previously mentioned in this Guidance, it is important to note that while individual recipients of Recovery funds, either directly from a Federal agency or from a prime recipient, are not required to report into the centralized reporting solution themselves 9, the Federal agency or prime recipient awarding those funds will report by aggregating the amounts disbursed to individuals. 2.5 How will recipient reporting be submitted? The information reported by all prime recipients (and those sub-recipients to which the prime recipient has delegated reporting responsibility) will be submitted through the online Web portal that will collect all Recovery Act recipient reports. Prime recipients must enter their data no later than the 10 th day after each quarter beginning on October 10, All data contained in each quarterly recipient report will be cumulative in order to encompass the total amount of funds expended to date. This means that reports due on October 10, 2009, will include funding from February 17, 2009 (the date the Act was enacted by Congress) through September 30, Each subsequent quarterly report will also be cumulative. In other words, the report due January 10, 2010, will include the data reported through September 2009 and be updated to include data that accumulated through December For example, October s report may have contained a project that was 25% completed through the end of September. If the project is completed another 25% by the end of December, on January 10, the prime recipient will report that the project is 50% completed. Prime recipients and delegated sub-recipients will begin reporting the quarter in which an award is made to it. If awarded funds have not been received and/or expended by the prime recipients or delegated sub-recipients within the quarter the award is made or subsequent quarters, a $0 should be reported for the respective data elements. 2.6 What is the expectation for the reporting period ending June 30, 2009? Prime recipients are required to collect and maintain all relevant information responsive to the reporting requirements outlined in Section 1512 of the Recovery Act and this 9 Sole proprietorships however are subject to the reporting requirements. See Section 1.4 for additional information. 12

73 Guidance since the enactment of the Recovery Act, including activities for the quarter ending June 30, This information along with information on subsequent activities will be reported on a cumulative basis and submitted on October 10, 2009, the first reporting deadline for Section 1512 established in the Recovery Act. There is no global requirement for Section 1512 reporting on July 10, 2009, as previously indicated in M issued on April 3, July 2009, however, provides a critical opportunity for Federal agencies and recipients to work together to: Clarify logistics surrounding October 10 th reporting and the deployment of the solution; Troubleshoot potential data reporting challenges by fostering a common understanding of data definitions, reporting instructions, data quality responsibilities, etc.; and Share best practices for planning and implementing the Section 1512 reporting requirements. Therefore, OMB and the Board are working together to foster a series of forums, meetings, and small-scale data collection pilots to take place during the month of July More information regarding these activities will be forthcoming and will be reported upon the and websites. 2.7 Will there be any waivers granted to any recipient if it is not able to meet the reporting deadlines? No waivers will be granted for any recipients required to report under Section 1512 of the Recovery Act. If a recipient anticipates issues with meeting the reporting deadline, it should contact the appropriate Federal funding agency as soon as practicable to discuss how the reporting requirement will be met. Reporting extensions may be granted on a case-by-case basis by the appropriate Federal funding agency for extraordinary circumstances, such as natural disasters. 2.8 Can the Recovery Act recipient reporting elements be combined with existing Federal reporting requirements? No. All information required by Section 1512 must be submitted through However, the recipient reporting solution does allow for recipients to enter data through custom software systems extracted in XML. See Section 3.6 for more information. This means that in some cases a recipient may have the option of leveraging an existing or separate data source (i.e., an existing system whereby the recipient is reporting information to a Federal agency) that contains information responsive to Section 1512 reporting requirements rather than re-keying information into the solution. Federal agencies that seek to have recipients transfer information from existing systems into the solution will be required to conduct a thorough analysis of the complexity of such arrangements as 13

74 well as the burden impact on the relevant recipient community before initiating such a requirement or option. Federal agencies that determine that such a requirement is necessary will issue programspecific reporting guidance that is reviewed and approved by OMB before it can be effective. 2.9 How should recipients avoid double counting in their reports? Prime recipients that decentralize reporting at the prime recipient level and/or delegate reporting responsibilities to sub-recipients must take special precautions to ensure coordinated reporting. The recipient reporting solution will consider the last report submitted to be the final submission. Decentralized reporting at the prime recipient level In this scenario, the prime recipient does not establish a single point of entry for submitting required data to the solution, but it allows for multiple parties at the prime recipient level to enter data. For example, a State may designate a variety of officials at different State departments or agencies to enter relevant information into on the State s behalf. In this case, it may be possible that two different State officials inadvertently create separate data records reporting on the same activity. The State recipient is responsible to design and implement a process that prevents this. While prime recipients may find it prudent to register multiple individuals to report in the event the principal designee is not available, it is incumbent on the reporting authority to ensure that report submission responsibility is clearly assigned. Delegation by prime recipient to sub-recipient As noted in Section 2.3 of this Guidance, the prime recipient has the option of delegating reporting responsibility to the subrecipient for those data items that relate to sub-recipient activity. If this delegation is not widely and clearly communicated, as well as closely monitored, it may be possible for mistakes to occur whereas both the prime recipient and sub-recipient are reporting separately on the same activity. The prime recipient is responsible to design and implement a process that prevents this. At a minimum, the State must maintain an updated inventory of sub-recipient delegations and crosscheck all data records to make sure no reporting is occurring at the prime recipient level for instances where a delegation has occurred. During the corrections phase of the data reporting process, in other words, after the initial submission on the 10 th of the reporting month (See Section 3.2), additional risk for double counting emerges if multiple users attempt to correct the same record. Although it will not be possible in the solution for a user to create an additional or new record as part of a correction exercise, it is still important that the prime recipient and sub-recipient establish a policy to clearly identify which user is authorized to make correction per award identification number. 14

75 2.10 What are the ramifications of non-compliance with the recipient reporting requirements? Federal awards, like most legal contracts, are made with stipulations outlined in the award s term and conditions. Non-compliance with the reporting requirement as established under section 1512 of the Recovery Act is considered a violation of the award agreement because awards made with Recovery funds have a specific term requiring such compliance. The award term language is found in the Code of Federal Regulations (CFR) in 2 CFR Part The Awarding Agency may use any customary remedial actions necessary to ensure compliance, including withholding funds, termination, or suspension and debarment, as appropriate How will these reports be made available to the public? All reports submitted pursuant to Section 1512 of the Recovery Act will be made available on and on individual Federal agency recovery websites. Federal agencies are encouraged to provide a link to to satisfy the requirement of Federal agencies to post recipient information quarterly. 15

76 Section 3 Recipient Reporting Process 3.1 What are the basic roles and responsibilities in the recipient reporting process? The recipient reporting process is centralized by enabling all recipients (both prime- and those sub-recipients who have been delegated reporting responsibility) to use to submit their quarterly reports. Agencies will review the submissions using the same website and underlying central data repository. This centralized approach will simplify filing requirements and will facilitate data review, analysis and transparency across the broad spectrum of Recovery Act programs and projects. The reported information will be made available to the public on What are the key activities and timeframes required for quarterly reporting? As previously mentioned in Section 2.5 of this Guidance, Section 1512 of the Recovery Act requires that prime recipients and delegated sub-recipients submit quarterly reports on their use of the funds not later than the 10 th day following the end of each quarter beginning on October 10, 2009, and will be cumulative since enactment, or February 17, 2009.The statute further requires that reported information will be made available to the public not later than the 30 th day after the end of each quarter. Summary statistics for reported data will appear on prior to the end of the 30-day period, but they will be appropriately marked to indicate their review status. The timeframe of key reporting activities and their sequence and is shown below and described in the paragraphs that follow. Recipient Reporting Timeline No less than 35 days prior to the end of the quarter 1 10 days after end of Quarter days after end of Quarter days after end of Quarter 30 days after end of Quarter 90 days after end of Quarter Prime Recipients & Delegated Subs Enter Draft Reporting Data 2 Prime Recipients Review Data Submitted By Sub(s) 4 Agency Review of Data Submitted 6 Recipient Reports Published on recovery.gov 8 Prime and Sub Recipient Registration 1 Initial Submission 3 Prime Recipients & Subs Make Corrections Prime Recipients & Subs Make Corrections 5 7 Next quarterly reporting cycle begins- updates reflected cumulatively 9 By10 days af ter end of Quarter Agency View Only Agency Comment Period Recipient Report Adjustments Possible 16

77 Registration. Reporting recipients and reviewing Federal agencies must be registered as authorized parties prior to submitting or reviewing recipient reports on The registration function will be available at no later than August 26, Thereafter, prime recipients, delegated sub-recipients and Federal agencies can register on the website. Prompt registration is encouraged. Since registration requires that prime recipients must be registered in the Central Contractor Registration (CCR) database and that all reporting entities have a D-U-N-S number (see Section 3.5 for more information on the CCR and D-U-N-S numbers), reporting recipients whom do not already meet these requirements should take immediate steps to prepare for registration. See Section 3.4 of this Guidance for further information detailing the registration process. Federal agencies will also need to register to perform their key activities within the system. Registration occurs only once, prior to the first reporting cycle. Prime recipients choosing to delegate reporting responsibilities should notify the affected sub-recipients early to allow them time to register. During days 1-10 following the end of the quarter, recipients and delegated subrecipients prepare and enter their reporting information. See Section 3.6 for a description of reporting methods. During this period, the data are considered to be in pre-submission status until explicitly submitted. Recipients using the Web-based form method will be allowed to store draft versions of their reports. Draft versions will only be available to the individual creating the report. Recipients using the spreadsheet or system extracted XML options may store draft versions outside the system on recipient-owned computers or workstations. The data will assume the status of submitted and conform with the Section 1512 reporting requirements only when the reporting entity explicitly submits it using the web site functions. Submitted reports will be viewable by the appropriate prime recipient and by the Awarding Agency 10. Prime recipients and delegated subrecipients that have not submitted their data reports by the end of the 10 th day will be considered non-compliant with the recipient reporting requirements. During days following the end of the quarter, prime recipients ensure that complete and accurate reporting information is provided prior to the Federal agency comment period beginning on the 22 nd day. Prime recipients will perform a data quality review as described in Section 4 of this Guidance. Prime recipients are responsible for verifying submitted information for all Recovery funds for which they are responsible, for notifying sub-recipients of reporting errors or omissions, and for ensuring any data corrections are completed in a timely manner. Prime recipients will be responsible for coordinating with sub-recipients on any identified data corrections. To facilitate corrections, the solution will provide contact information for the individual who submitted the report including contact information. After potential pilot testing of the solution, as mentioned in Section 2.6, it may be determined that the recipient reporting solution may not automatically generate notifications for prime recipient to sub-recipient communications due to the potential volume resulting from computer-generated notifications. 10 Note that Awarding Agency is the data field consistent with the data dictionary within the supplemental materials to this Guidance. 17

78 Agencies may perform an initial review of the information in a view-only mode during this time period, but they will not be allowed to provide official feedback to prime recipients. During this period summary statistics for the initial data submissions will appear on During days following the end of the quarter, Federal agencies review and, if determined, comment on the submitted reporting information. Submitted reports will not be editable by prime recipients or delegated sub-recipients during this time period unless notified by the Federal agencies. The Federal agencies will perform a data quality review as described in Section 4 of this Guidance. The Federal agencies will notify the recipients and delegated sub-recipients of any data anomalies or questions through the solution. This notification will unlock the notated report. Capability for Federal agency notation will be included as well. The original submitter must complete data corrections no later than the 29 th day following the end of the quarter. Federal agency review will be indicated by the status indicators identified in Section 4.8 of this Guidance. No later than 30 days following the end of the quarter, detailed recipient reports are made available to the public on the website. Federal agencies are encouraged to link to on their respective websites to fulfill their Section 1512 reporting requirements of facilitating the dissemination on recipient reports to the public. Federal agencies may also post recipient information on their respective websites after the data has been posted on the website. Any data issues identified beyond the date of publication will be corrected or addressed in the next quarterly report. 3.3 What is and what is its relationship to The solution is the web site that recipients will access in order to fulfill their reporting obligations as defined by Section 1512 of the Recovery Act and by this Guidance. The solution will provide recipients and federal agencies with the ability to: Register for the site and manage their account(s) Submit reports View and comment on reports if the user represents a Federal agency or prime recipient Update or correct reports when appropriate 18

79 Federalreporting.gov Recipient Reporting Database Supports: Recipient Registration Recipient Reporting Report Review and Validation Publish Database Recovery.gov Reporting Data Portal Provides: Public data access Coverage Maps Standard Reports Reported Data The website works in conjunction with the website to provide a comprehensive solution for recipient reporting and Recovery data transparency. Recipient reports are submitted to and are ultimately published on in accordance with the recurring quarterly timeframe described above in Section How does a recipient register for the solution? As previously mentioned in Section 3.2, prime recipients and delegated sub-recipients will need to be registered as authorized users of the solution prior to submitting recipient reports into the website, and the registration function will be available on no later than August 26, Prompt registration is encouraged. Award recipients should register within 10 business days of receiving an award once the registration function is available. The process for registering with will be as follows: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer, or Firefox) and will navigate to the website Provide registration information: The user will select the Registration link on the main page and fill-in the required registration information. All users will be asked for a preferred User Identifier (User ID), a password, an address, and a primary phone number. Depending on the user s role in the system, some additional information may also be required. o Users that are representatives of State agencies will provide the Dun and Bradstreet (D&B) D-U-N-S number for their State agency. If the State agency uses more than one D-U-N-S number, the number of the State agency organization that is administering the award should be used. o Department of Defense (DoD) users will enter their organization s Department of Defense Activity Address Code (DODAAC). o Users that are representatives of prime recipients or sub-recipients will provide their organization s D-U-N-S number. These numbers will be used to lookup the user s organization in the CCR or D&B databases to populate additional information into the reporting submission. 19

80 o Prime and sub-recipients will need to register. If the Prime uses more than one D-U-N-S number, the number of the organization that received the award should be used. o Please note that registering with CCR and/or D&B requires additional processing time for the two organizations to validate user organization registration information. Combined CCR and D&B registration time can range from a single to several days depending on the particular organization and type of registration(s). If recipients need to register with CCR and/or D&B prior to using the solution, the recipients should allow sufficient time to complete the registrations in order to still meet Recovery Act reporting deadlines. Advance registration is strongly recommended. Receive confirmation: When the website registration has been successfully concluded, the solution will send a confirmation of registration to the user by . Account Maintenance: The website will also support management of a user s account and user data such as contact information. For example, the user can update an address or the user account can be disabled. Help desk support will be available for website functions as described in Section What are CCR and Dun and Bradstreet, and how does a recipient register with them? What is CCR? The Central Contractor Registration (CCR) is the primary contractor database for the US Federal Government. CCR collects, validates, stores and disseminates data in support of agency acquisition missions. (Since October 1, 2003, it is Federally mandated that any organization wishing to do business with the Federal government under a Federal Acquisition Regulation (FAR)-based contract must be registered in CCR before being awarded a contract.) Because CCR is a Federally mandated and funded program, there is no cost to registrants for registering in CCR. Further detailed information on CCR is available at this URL: What is a CCR MPIN? A Marketing Partner Identification Number (MPIN) is a password created by a user in CCR that allows the user to access other government systems such as PPIRS (Past Performance Information Retrieval System). The MPIN is a nine-character alphanumeric code; and must include at least one alpha and one numeric character, with no spaces. The MPIN is required in recipient reporting but not as part of the registration process. What is a D-U-N-S number and who provides it? Dun & Bradstreet (D&B) maintains a business database containing information on more than 100 million businesses worldwide. D&B provides a D-U-N-S number, a unique 9-digit identification number, for each physical location of a business organization. D-U-N-S Number assignment is free for all businesses required to register with the U.S. Federal government for contracts or grants. The D-U-N-S number is used by the solution to 20

81 indentify business organizations. Further detailed information on D&B is available at this URL: How does a recipient submit reports into There are three basic methods to submit reports into the solution. The reporting organization can choose the most convenient method for reporting among the following: 1) Online data entry in a Web browser: The website provides a straightforward data entry form, available via the user s Web browser, for report data entry. Technical requirements: A commercial Web browser such as Microsoft s Internet Explorer, or Firefox is required for this option. 2) Excel spreadsheet: The website will make a Microsoft Excel spreadsheet available for report submission. The user can download this spreadsheet, open the spreadsheet in Microsoft s Excel spreadsheet program and fill it in. The spreadsheet can then be uploaded to the website with the user s browser at The spreadsheet is locked to restrict modification of the spreadsheet and allow data entry only in the required fields. Note: Recipients must not modify the structure of the spreadsheet or risk non-compliance due to an invalid submission. Technical requirements: Microsoft Office s Excel (Version 2003 or newer) is required to open and edit the spreadsheet file. A Web browser such as Microsoft s Internet Explorer, or Firefox is required to access the website. 3) Custom software system extract in XML: Organizations with sufficient technical experience may choose to submit a properly formatted Extensible Markup Language (XML) file for their report submission. The supplemental materials to this Guidance contain the data dictionary and XML schema needed for formatting and structuring the XML system extracts. Additional detail about field constraints (such as the elements used in drop down menus on the Web form) will be added to those materials and posted to A service for validating the structure of XML extracts will be available on prior to the submission period to ensure extracts are properly formatted. Recipients are strongly encouraged to test their report structures prior to the reporting period. Technical requirements: A Web browser such as Microsoft s Internet Explorer, or Firefox is required to access the website. Organizations must match a specific XML schema format. The schema for the data submission will be provided on the website. Regardless of the approach taken, there is a common underlying data dictionary between all three approaches which will support common unified publishing to in accordance with the quarterly timeline discussed in Section 3.2. See document entitled, Recipient Reporting Data Model. This document will be published on OMB s website and as supplemental materials to this Guidance. 21

82 The process for filling in the reporting information online (method 1) is as follows: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate to the site Login: The system will prompt the user for a valid userid and password combination to log-in. Select Recipient Type: The user will select the appropriate recipient type (e.g., Prime Recipient or Sub-Recipient). Select Reporting Type: The user will select the appropriate reporting submission (e.g., grant, loan or other form of assistance). Fill in the Online Form: The user will fill in the online form according to the screen instructions. Some basic information is mandatory such as D-U-N-S Number, Grant or Loan number. This data should be gathered in advance of using the online system Confirmation: Once the user transmits data, the reporting solution will acknowledge receipt and will check for validity of all information. Due to the anticipated volume of reports, the validation may be delayed up to 24 hours. The validation will ensure that the system can accept the report. Submission: The Web form will require that the user explicitly submit the entered information when completed. Recipients who have not completed the submission step by the end of the 10 th day after the end of the reporting quarter will be considered non-compliant with reporting requirements. The system will acknowledge the completion of the submission step if it is successful. The process for downloading the spreadsheet (method 2) is as follows: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate to the site Login: The system will prompt the user for a valid userid and password combination to log in. Select Recipient Type: The user will select the appropriate recipient type (i.e., Prime Recipient or Sub-Recipient). Select Reporting Type: The user will select the appropriate type of reporting submission (e.g., grant, loan or other form of assistance). Select the File: The user will select the spreadsheet and download the template. Once the spreadsheet has been updated, the process for uploading the spreadsheet is as follows Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate to the site Login: The system will prompt the user for a valid userid and password combination to log in. 22

83 Submit Report: The user will select the report submission choice and select the upload spreadsheet option. The user will follow a standard select file process. Confirmation: The system will display a confirmation of report acceptance. The system will then validate the structure of the data for conformance to the data standards. This process may take as long as 24 hours to process based on system load, however submitters are considered compliant with reporting requirements if they submit data valid file within the required timeframe. The process for downloading the XML Schema (method 3) is as follows: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate go to the site Login: The system will prompt for a valid userid and password combination to log in. Select Recipient Type: The user will select the appropriate recipient type (i.e., Prime Recipient or Sub-Recipient). Select Reporting Type: The user will select the appropriate type of reporting submission (e.g., grant, loan or other form of assistance). Select the File: The user will select the XML and download the schema. The process for uploading the XML extract file is as follows: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate to the site Login: The system will prompt for a valid userid and password combination to log in. Submit Report: The user will select the report submission choice and select the upload XML schema option. The user will follow a standard select file process. Confirmation: The system will display a confirmation of report acceptance. The system will validate the structure of the data for conformance to the data standards. This process may take as long as 24 hours to process based on system load. Special reporting Requirement for Prime Recipients Prime recipients will be required to enter their MPIN from CCR at the time of report submission. This information is required to identify the submitter as a prime recipient. Prime recipients will not be able to view sub-recipient reports until the prime recipient report is submitted using a valid MPIN for the D-U-N-S associated with the award. 3.7 What if the recipient does not have Web access? Only electronic submission across the public Internet, by the three methods defined in Section 3.6 is supported at this time. Reporting entities that do not have access to the Internet should contact the awarding agency for guidance. 23

84 3.8 How does a Federal agency or recipient review reporting submissions? The solution supports the review of recipient submissions by Federal agencies and prime recipients. The solution will enable multiple reviewers for each agency or prime recipient, although there will be only a single reviewer allowed for each individual report. The process for reviewing reporting submissions is as follows: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate go to the site Login: The system will prompt for a password and the user will login. Select Report: The user will select a report to review if action is required by the report submitter, and the reviewer is allowed to make comments in accordance with the quarterly timeline in Section 3.2. There will be a mechanism for extracting recipient reports for Federal agency review and a capability within the system to notate reports. 3.9 How does a recipient make a report correction to a submission? A recipient may decide, or may be asked by a subsequent reviewer, to make a correction to a submission. The entity submitting the report is the data owner of the submission and is therefore responsible for applying any corrections. The recipient can update the submission with the following process: Go to the website: The user will launch their commercial Web browser software application (e.g., Internet Explorer or Firefox) and will navigate go to the site Login: The system will prompt for a password and the user will login. Select an Existing Report: The user will select a report to be re-submitted. Data Entry: If the report was submitted in an online form (method 1), the user can then edit the fields in the online form and save them again. Select the Replacement File: If the report submission is file-based (methods 2 or 3), the user will select the updated XML file or spreadsheet file to be uploaded and will submit the file according to screen instructions. Confirmation: The system will display a confirmation of report acceptance. The system will validate the structure of the data for conformance to the data standards. This process may take as long as 24 hours to process based on system load How does a recipient access the solution helpdesk? The registration and reporting processes will be supported by a helpdesk. The helpdesk contact information will be available on the website at the start of registration and will provide help with user functions related to the registration 24

85 and reporting processes. Questions regarding specific Recovery awards or programs should be referred to the Federal Awarding Agency. Federal Agency Review Process 3.11 How will agencies obtain recipient data elements? Recovery recipient reporting data will be provided for download by Federal agency and program officials from a central data repository. These files may be used to automate data quality reviews or create agency/program specific reports. Details regarding format and download options are being developed What data elements will Federal agencies use to review recipient reports? Federal agencies should develop internal policies and procedures for reviewing reported data. Federal agencies may extract the data elements below to validate recipient reports for compliance, accuracy, and consistency with Federal award data. Automated checks for accuracy may be conducted by comparing recipient data to the award data stored in agency financial systems of record. For example, recipient data may be used to ensure that all Federal agency recipients have submitted reports and to verify that all primerecipient D-U-N-S reported have actually received Recovery funding. Also, amounts may be validated for consistency to ensure the individual or aggregated values do not exceed the agency amounts awarded or disbursed. Items the Federal agency might consider: Award Number Funding Agency Name D-U-N-S Number EIN CFDA Recipient Organization Project/Grant Period Total Cost of Infrastructure Investments Amount of award Current Value Amount of Award or Sub Award Ultimate Value (anticipated total amount of cash) Total amount of Sub awards less than $25,000 Total Jobs Created/Retained 3.13 How will the other data elements be used by Federal agencies? Federal agencies may review additional data elements highlighted below to determine if a prime recipient s report is realistic or will produce expected results. This type of review is more subjective and may need to be conducted manually. For example, the Federal agency may elect to compare data elements for consistency in reporting by comparing the 25

86 percent of money disbursed with the percent complete or comparing the project/activity code with the project s narrative description. The agency may choose to review fields for reasonableness, such as the estimated number of jobs created/retained; or choose to measure the value of infrastructure costs with the rationale for the infrastructure investment. Completion Status Estimate of number of jobs created Estimate of number of jobs retained Purpose of infrastructure investment Rationale for funding the infrastructure investment with ARRA funds NEPA Compliance Status NEPA Supporting Information 3.14 Can agencies use recipient reporting to make decisions impacting the recipient s awards? Although the intent of the recipient reporting solution is primarily reporting as opposed to management, Federal agencies may use recipient reports to help assess compliance with the terms and conditions of the individual award agreements, further assess risks and to determine when to release the remaining funds. For example, for certain grant programs a Federal agency may have partially awarded each State s allocation with the intent to award the remaining available Recovery funds after each State addresses how the they will meet the reporting requirements in the Recovery Act, including the recipient reports required by Section 1512(c). In this case, the agency may publish specific guidance that only affects its grants, in accordance with these reporting requirements, to specify what information recipients must provide before receiving the balance of its Recovery grants. 26

87 Section 4 Data Quality Requirements 4.1 What is the scope of required data quality reviews? Data quality (i.e., accuracy, completeness and timely reporting of information) reviews required by this Guidance are intended to emphasize the avoidance of two key data problems -- material omissions and significant reporting errors. Material omissions are defined as instances where required data is not reported or reported information is not otherwise responsive to the data requests resulting in significant risk that the public is not fully informed as to the status of a Recovery Act project or activity. An example of a material omission would be a recipient, or delegated sub-recipient, who fails to report the current percentage of completion for a project and/or an activity that has been funded by the Recovery Act. Instances in which a prime recipient or sub-recipient fails to report entirely would be considered a material omission for the purposes of this Guidance. In general, material omissions should be minimized by the solution, which will require fields to be completed for successful transmission. However, a material omission may still occur to the extent submitted data is not responsive to a specific data request. For example, a recipient required to report a description of a purchase made from a vendor may not provide sufficient detail in the description for the reader to derive the nature of the purchase. Significant reporting errors are defined as those instances where required data is not reported accurately and such erroneous reporting results in significant risk that the public will be misled or confused by the recipient report in question. An example of this would be a recipient, or sub-recipient, who reports expenditures in excess of the amount awarded by the Federal funding agency, excluding funding resulting from match requirements. Significant reporting errors may be intentional or accidental. Actions should be taken to reduce either cause. Federal agencies should coordinate how to apply the definitions of material omission and significant reporting error in given program areas or across programs in a given agency. This will ensure consistency in the manner in which data quality reviews are carried out. 4.2 Who is responsible for the quality of data submitted under Section 1512 of the Recovery Act? Data quality is an important responsibility of key stakeholders identified in the Recovery Act. Prime recipients, as owners of the data submitted, have the principal responsibility for the quality of the information submitted. Sub-recipients delegated to report on behalf of prime recipients share in this responsibility. Agencies funding Recovery Act projects and activities provide a layer of oversight that augments recipient data quality. Oversight authorities including the OMB, the Recovery Board, and Federal agency Inspectors General also have roles to play in data quality. The general public and non-governmental 27

88 entities interested in good government can help with data quality, as well, by highlighting problems for correction. 11 Prime Recipient o Owns recipient data and sub-recipient data o Initiates appropriate data collection and reporting procedures to ensure that Section 1512 reporting requirements are met in a timely and effective manner o Implements internal control measures as appropriate to ensure accurate and complete information o Performs data quality reviews for material omissions and/or significant reporting errors, making appropriate and timely corrections to prime recipient data and working with the designated sub-recipient to address any data quality issues Sub-recipient o Owns sub-recipient data o Initiates appropriate data collection and reporting procedures to ensure that Section 1512 reporting requirements are met in a timely and effective manner o Implements internal control measures as appropriate to ensure accurate and complete information o Reviews sub-recipient information for material omissions and/or significant reporting errors, and makes appropriate and timely corrections Federal Agency o Provides advice/programmatic assistance o Performs limited data quality reviews intended to identify material omissions and/or significant reporting errors, and notifies the recipients of the need to make appropriate and time changes Oversight Authorities (such as OMB, Recovery Board, and agency Inspectors General) o Establish data quality expectations o Establish data and technical standards to promote consistency o Coordinate any centralized reviews of data quality 4.3 Does this Guidance mandate a specific methodology for conducting data quality reviews? No. However, the relevant party conducting a data quality review required by this Guidance (i.e., recipients, sub-recipients, Federal agencies) must use its discretion in determining the optimal method for detecting and correcting material omissions or 11 Mechanisms for the public to provide feedback on the data will be available on Recovery.gov as well as individual agency Recovery websites. 28

89 significant reporting errors. At a minimum, Federal agency, recipients, and sub-recipients should establish internal controls to ensure data quality, completeness, accuracy and timely reporting of all amounts funded by the Recovery Act. Possible approaches to this include; Establishing control totals (e.g., total number of projects subject to reporting, total dollars allocated to projects) and verify that reported information matches the established control totals; Creating an estimated distribution of expected data along a normal distribution curve and identify outliers; Establishing a data review protocol or automated process that identifies incongruous results (e.g., total amount spent on a project or activity is equal to or greater than the previous reporting); and Establishing procedures and/cross-validation of data to identify and/or eliminate potential double counting due to delegation of reporting responsibility to subrecipient (see Section 2.9). 4.4 What is the process and timing of data quality review efforts? Recipients and sub-recipients reporting Section 1512 data into the solution must initiate a review of the data both prior to, and following, the formal submission of data. The post-submission review period runs from the 11 th day of the reporting month to the 21 st day of the reporting month for prime recipients. During this post-submission review period, significant reporting errors or material omissions that are discovered can be corrected using the solution. Specific instructions for submitting new or corrected data will be provided on the website. The prime recipients are responsible for reviewing data submitted by sub-recipients. Where a recipient identifies a data quality issue with respect to information submitted by the sub-recipient, the recipient is required to alert the relevant sub-recipient of the nature of the problem identified by the recipient. All corrections by recipients and sub-recipients during this phase of the review must be transmitted by the 21 st day of the reporting month. Federal agencies will initiate a review of the data after formal submission by the recipients and sub-recipients. During the recipient and sub-recipient review period (i.e., day 11 to day 21 of the reporting month), Federal agencies will have access to review the data and should begin initial reviews at this time. However, the official agency review process begins on the 22 nd day of the reporting month and runs until the 29 th day of the reporting month. During this period, the Federal agency will be responsible for reviewing data submitted by recipients and subrecipients. Where an agency identifies a data quality issue with respect to information submitted by the recipient or sub-recipient, the Federal agency is required to alert the relevant recipient of the nature of the problem identified by 29

90 the Federal agency. All corrections by recipients and sub-recipients during this phase of the review must be transmitted by the 29 th day of the reporting month. After the 29 th day, no further corrections can be made. Corrections identified that for whatever reason cannot be made by the 29 th of the month will be incorporated into the following quarter s data report of the recipient or delegated sub-recipient. Additional information on the timing of data quality reviews can be found in Section 3.2 of this Guidance. 4.5 Are recipients required to certify or approve sub-recipient data into the solution prior to the end of the recipient postsubmission review period (i.e., day 11 to day 21 of the reporting month)? No. The recipient is required to run a data quality review process consistent with Section 3 and Section 4 of this Guidance. The recipient is further required to make necessary corrections to recipient data and to further alert sub-recipients of identified significant reporting errors or material omissions. These actions are expected to occur prior to the 22 nd day of the reporting month. The agency review process will begin on the 22 nd day of the reporting month regardless of the actions of the recipient and sub-recipient. Please see Section 3.2 for further guidance. No separate statement of assurance or certification will be required of prime recipients with respect to the quality of sub-recipient data. 4.6 What are the implications or consequences of uncorrected data quality problems by recipients and sub-recipients? As referenced throughout this Guidance, recipients and delegated sub-recipients are the owners of the data submitted. As further promulgated in OMB M-09-15, timely, complete, and effective reporting under Section 1512 of the Recovery is a term and condition of receiving Recovery Act funding. As a result, Federal agencies will be required to continuously evaluate recipient and subrecipient efforts to meet Section 1512 requirements as well as the requirements of OMB implementing guidance and any relevant Federal program regulations. In particular, Federal agencies will work to identify and remediate instances in which: Recipients that demonstrate systemic or chronic reporting problems and/or otherwise fail to correct such problems as identified by the Federal agency; Sub-recipients that demonstrate systemic or chronic reporting problems and/or otherwise fail to correct such problems as identified by the recipient or Federal agency; and Recipients that demonstrate systemic or chronic deficiencies in meeting its responsibilities to review and identify data quality problems of sub-recipients consistent with the requirements of this Guidance. 30

91 On a case-by-case basis, such findings of a Federal agency can result in termination of Federal funding and/or initiation of suspension and debarment proceedings of either the recipient or sub-recipient, or both. Further, in some cases, intentional reporting of false information can result in civil and/or criminal penalties. See also Section 2.10 of this Guidance. 4.7 Are Federal agencies required to certify or approve data for publication on or agency websites? No. The Federal agency is required to run a data quality review process consistent with Sections 3 and 4 of this Guidance. These actions are expected to occur prior to the 30 th day of the reporting month. The information will be posted according to the Recovery Act and this Guidance no later than the 30 th day after the end of the quarter regardless of the outcome of Federal agency data quality review efforts. 4.8 How will issues identified under the data quality reviews conducted pursuant to this Guidance be communicated to the public? This Guidance seeks to strike an appropriate balance between providing the public with transparency into the information as reported by prime recipients and sub-recipients and the longstanding requirements of the Government to ensure the quality of data disseminated to the public. Federal agencies will be required to perform data quality checks similar to those described in Section In addition, Federal agencies will be required to classify submitted data (which may be organized by award or program), using the following three categories: Not Reviewed by agency; Reviewed by agency, no material omissions or significant reporting errors identified; and Reviewed by agency, material omissions or significant reporting errors identified. Within the third category, to the extent the agency identifies any data that it has reason to believe is false or misleading that has not been corrected by the recipient or sub-recipient, the Federal agency must provide such findings to recoveryupdates@gsa.gov so that the Recovery Board can make such instances public on the website The system will automatically default to the first category of Not reviewed by agency if an agency has not chosen one of the above three categories before the 29 th day of the process. 12 Consistent with Section 3.3, it may not be necessary for a Federal agency to separately review each submitted data record by a prime or sub-recipients. At the discretion of the Federal agency, the review may encompass only aggregate information in an effort to identify outliers within a unique record. As a result, a Federal agency may, depending on the review approach or methodology, classify data as being reviewed by agency even if a separate and unique review of each submitted record has not occurred. 31

92 4.9 Are Federal agencies required to review prime recipient processes and procedures for collecting, reviewing, and reporting Section 1512 information? Yes. Consistent with Federal agency standard oversight responsibilities for financial assistance programs, Federal agencies will need to review the processes and procedures of prime recipients. 32

93 Section 5 Reporting on Jobs Creation Estimates by Recipients 5.1 What reporting is required by the Recovery Act for estimates of jobs created or retained? There are two distinct types of jobs reports that the Recovery Act requires. First, the Council of Economic Advisers, in consultation with OMB and Treasury, are required by the Recovery Act to submit quarterly reports to Congress that detail the impact of programs funded through Recovery funds on employment, economic growth, and other key economic indicators. OMB and agencies will continue to partner with CEA on these quarterly reports and other questions regarding macro-level jobs estimates. Agencies with questions about reporting macro-level or indirect jobs estimates should refer to CEA s guidance on reporting jobs: The second type of job estimates should be submitted by recipients of Recovery funds for each project or activity, as required by Section 1512(c)3(D) of the Recovery Act. This section addresses the jobs estimates required to be submitted by recipients. 5.2 What information are recipients covered by Section 1512 required to report? Recipient reporting requirements for grants, cooperative agreements, and loans were published in two separate Federal Register notices. The first notice contained proposed data elements and instructions on reporting jobs created and retained under grants, cooperative agreements, and loans (74 FR 14824). The comments on this first notice were reviewed, though an alternate data set had to be cleared on an emergency basis to accommodate the more immediate need for reporting requirements at the recipient and federal levels. The second notice contained interim final guidance and a standard award term (2 CFR ) with a request for public comment. The comment period for the second notice ends on June 22, 2009 (74 FR 18449). While this guidance does not apply to contracts, recipient reporting requirements and a standard award clause for federally awarded contracts were published in an interim final rule with request for public comment (FAR ). The public comment period on the contract rule has now closed, and the final rule will be published in the near future. The final detailed reporting requirements for recipients of grants, cooperative agreements, loans and contracts along with data entry instructions will be posted on as explained in federal agency award terms/clauses. The points below provide an overview of the key requirements and supplemental guidance on reporting the employment impact of the Recovery Act funded work. Prime recipients are required to report an estimate of jobs directly created or retained by project and activity or contract. Recipients will be required to report an aggregate number for the cumulative jobs created or retained for the quarter in a separate numeric field. Recipients will also be asked to provide a narrative description of the employment 33

94 impact. While no change is being made to the actual information required to be reported, the clarification that this information will be collected in two separate fields one numeric and a text field for the narrative is an update from previous Recovery Act guidance. A job created is a new position created and filled or an existing unfilled position that is filled as a result of the Recovery Act; a job retained is an existing position that would not have been continued to be filled were it not for Recovery Act funding. A job cannot be counted as both created and retained. Also, only compensated employment in the United States or outlying areas should be counted. See 74 FR for definitions. The estimate of the number of jobs required by the Recovery Act should be expressed as full-time equivalents (FTE), which is calculated as total hours worked in jobs created or retained divided by the number of hours in a full-time schedule, as defined by the recipient (see Section 5.3 for more information). The FTE estimates must be reported cumulatively each calendar quarter. Recipients of grants, cooperative agreements, and loans must include in the aggregate number and their narrative description an estimate of jobs created and retained on projects and activities managed by their funding recipients. This clarification is a change from previous guidance, based on comments received on the Federal Register notice and stakeholder input. For additional guidance on providing these estimates see Section 5.4. Recipients should not attempt to report on the employment impact on materials suppliers and central service providers (so-called indirect jobs) or on the local community ( induced jobs). Employees who are not directly charged to Recovery Act supported projects/activities, who, nonetheless, provide critical indirect support, e.g., clerical/administrative staff preparing reports, institutional review board staff members, departmental administrators, are NOT counted as jobs created/retained. Recipients report only direct jobs because they may not have sufficient insight or consistent methodologies for reporting indirect or induced jobs. The Council of Economic Advisers is developing a macro-economic methodology to account for the overall employment impact of the Recovery Act. The narrative should include a brief description of the types of jobs created or retained. This description may rely on job titles, broader labor categories, or the recipient s existing practice for describing jobs as long as the terms used are widely understood and describe the general nature of the work. Recipients will report for all projects and activities or federally awarded contracts regardless of whether they are funded in whole or in part by the Recovery Act, but should report only on the jobs and funding attributable to an award under the Recovery Act. Please note that certain recipients, such as those funded by Department of Transportation, have job reporting requirements in the Act that go beyond Section Recipients must follow this 34

95 guidance with respect to the reporting requirements under Section 1512, and must also comply with program and agency-specific requirements. 5.3 What methodology should recipients use when calculating the number of jobs created or retained? The requirement for reporting jobs is based on a simple calculation used to avoid overstating the number of other than full-time, permanent jobs. This calculation converts part-time or temporary jobs into full-time equivalent (FTE) jobs. In order to perform the calculation, a recipient will need the total number of hours worked that are funded by the Recovery Act. The recipient will also need the number of hours in a full-time schedule for a quarter. The formula for reporting can be represented as: ( Qtr 1... n) ( Qtr 1 n) Cumulative Recovery Act Funded Hours Worked Cumulative Hours in a Full time Schedule... = FTE Example: Assume that a recipient is preparing its first quarterly report and that the recipient s Recovery Act funded work required two full-time employees and one part-time employee working half days for the quarter. Also assume that the recipient s full-time schedule for the quarter is 520 hours (2080 hours in a work-year divided by 4). To convert hours worked to number of FTE for the first quarterly report, aggregate all hours worked and divide by the number of hours in a fulltime schedule for the quarter. In this example, full-time hours worked (520 hrs x 2 employees = 1040 hrs) + part-time hours worked (260 hrs) number of hours in a full-time schedule for the quarter (520 hrs) = 2.5 FTE reported in the first quarterly report. Because jobs are reported cumulatively each quarter, this same number of FTE would be reported for the second quarter if the same number of employees worked the same number of hours. Reporting is cumulative across the project lifecycle, and will not reset at the beginning of each calendar or fiscal year. In the example above, the 2.5 FTE reported in the first quarterly report will stay the same through the project lifecycle, assuming the same number of employees work the same number of hours. The table below shows the FTE calculations through the lifecycle of an 18 month project that uses full-time, part-time, and temporary workers. Period 3rd qtr 4th qtr 1st qtr 2nd qtr 3rd qtr 4th qtr Full-Time Schedule Full Time Employee Full Time Employee Part Time Employee (half time) Temporary Employee (650 hrs.) Total Hours Worked Quarterly FTE

96 An alternative calculation based on the allocable and allowable portion of activities expressed as a percentage of the total is acceptable for recipients of assistance agreements that must comply with OMB Circular A-21, Cost Principles for Educational Institutions. OMB Circular A-21 recognizes that practices vary among educational institutions as to the activity constituting a full workload. Compensation charged to sponsored projects must conform to the institution s established policies and reasonably reflect the activity for which the employee is compensated. Charges to sponsored projects may be expressed as a percentage of their total activities. Therefore, for purposes of ARRA reporting of jobs created or retained, colleges and university may count, proportionately, the percentage of effort directly charged to ARRA awards as an FTE equivalent. For example - A faculty member charging 50% effort on an ARRA award will be counted as.5 FTE. Hourly and part time employees shall be calculated based on actual hours worked on the sponsored agreement and the institution s definition of a full workload for employment. The total hours reported may include paid leave. 5.4 How should recipients estimate the job impact of funding provided to subrecipients? Recipients must include an estimate of jobs created and retained on projects and activities managed by their funding recipients in their aggregate number and their narrative description. This information will be provided for each project and activity funded by the Recovery Act. The clarification that recipients must report jobs estimates for all sub-awarded funds is an update from previous guidance. For example, consider a prime recipient that receives a $10 million grant from a Federal agency for a specific project or activity. Assume the prime recipient hires five FTE to administer the program at a total cost of $1 million, and distributes nine $1 million grants to sub-recipients. In this case, the prime recipient will report the direct job creation of 5 FTE, and would also provide an estimate of the total employment impact of the nine $1 million grants (using the same FTE methodology discussed in 5.3). Prime recipients are required to generate estimates of job impact by directly collecting specific data from sub-recipients and vendors 13 on the total FTE resulting from a sub-award. To the maximum extent practicable, information should be collected from all sub-recipients and vendors in order to generate the most comprehensive and complete job impact numbers available. However, in limited circumstances, the prime recipient can employ an approved statistical methodology to generate estimates of job impact, thereby collecting data from a smaller subset of sub-recipients and vendors in order to extrapolate an estimate of job impacts to all applicable sub-recipients and vendors. A statistical methodology should only be employed in those cases 13 Job estimates regarding vendors of prime- or sub-recipients, should be limited to direct job impacts for the vendor and not include indirect or induced jobs (see Section 5.2), e.g., hiring/retaining employees for infrastructure projects. 36

97 where a comprehensive collection of jobs data from all sub-recipients and vendors is overly costly or burdensome and thus disrupts the prime recipients ability to effectively implement the underlying mission of the program. The appropriate Federal agency for a given program area will issue supplementary guidance providing an acceptable statistical methodology for this purpose, including required sampling parameters. Further, OMB will explore with the Board whether the current data collection technology, can be modified in the future to allow sub-recipients to report jobs data directly to prime recipients. In the narrative description accompanying the estimate, where the prime recipient utilizes a statistical methodology as described above, the prime recipient should note what part of the estimate was generated with actual data received versus what part of the estimate was generated through extrapolation. In addition, the narrative should provide a description of the statistical methodology used. In addition to providing this information by project and activity as required by the Recovery Act, as a best practice it is also recommended that State governments post the employment impact of all recovery funds prominently on the State recovery website. 37

98 Appendix Reference Sheet of Frequently Used Guidance Terms This appendix aims to serve as a reference sheet of terms used in this Guidance document. It does not intend to redefine terms used in existing OMB Circulars, and it is meant to interpret this guidance document only. Data quality as used in this Guidance means steps considered to improved accuracy, completeness and timely reporting of information. The data quality reviews required by this Guidance are intended to emphasize the avoidance of two key data problems -- material omissions and significant reporting errors that are also defined in this appendix. Data Elements are the specific pieces of information that will be collected for recipient reporting under the Recovery Act requirements. The data dictionary provided in the supplemental materials to this Guidance lists these elements in a technical nature, and are also highlighted in Section 2 of this Guidance. Direct loan means a disbursement of funds by the Government to a non-federal borrower under a contract that requires the repayment of such funds with or without interest. The term also includes certain equivalent transactions that extend credit. Expenditures As defined in the data dictionary provided in the supplemental materials to this Guidance, the amount of Recovery funds received that were used to pay for projects or activities, including payments made to sub-recipients and vendors. Material omissions are defined as those instances where required data is not reported or reported information is not otherwise responsive to the data request and such reporting gaps result in significant risk that the public will be misled or confused by the recipient report in question. In general, material omissions should be minimized by the solution, which will require fields to be completed for successful transmission, as well as include edits and cross-edits to ensure data validity. However, a material omission may still occur to the extent submitted data is not responsive to a specific data request. For example, a recipient required to report a description of a purchase made from a vendor may not provide sufficient detail in the description for the reader to derive the nature of the purchase. Recipients required to report to the Federal government are entities, other than individuals, that receive Recovery Act funding as Federal awards in the form of a grant, cooperative agreement, or loan directly from the Federal government. Recipients may be referred to as prime recipients in this document to help make the distinction between sub-recipients regarding the roles, responsibilities and reporting requirements. Significant reporting errors are defined are defined as those instances where required data is not reported accurately and such erroneous reporting results in significant risk that the public will be misled or confused by the recipient report in question. An example of this would be a recipient, or sub-recipient who reports expenditures in excess of the amount awarded by the Federal funding agency, excluding funding resulting from match requirements. 38

99 Sub-recipients that receive all or a portion of the Recovery funding may report to the Federal government based on guidance and direction from the prime recipient. Sub-recipients are non- Federal entities that are awarded Recovery funding through a legal instrument from the prime recipient to support the performance of any portion of the substantive project or program for which the prime recipient received the Recovery funding. The terms and conditions of the Federal award are carried forward to the sub-recipient. This sub-award could be in the form of a sub-grant or sub-contract, but it is not considered a federal government contract, as it is not awarded directly by a Federal agency. A sub-recipient may also be a prime recipient of other Federal awards directly from the Federal government. Vendors, for the purposes of this guidance are entities or individuals from which the prime recipient or sub-recipient procures goods or services needed to carry out the project or program. Vendors are not awarded funds by the same means as sub-recipients and are not subject to the terms and conditions of the federal financial assistance award. 39

100 Supplemental 1 List of Programs Subject to Recipient Reporting Agency Corporation for National & Community Service Corps of Engineers Program Name CFDA Number Americorps Planning and Program Development Grants Volunteers in Service to America Corps of Engineers: Recreation Management Inland Waterways Navigation Corps of Engineers: Coastal Ports and Harbors Formerly Utilized Sites Remedial Action Program Environmental Stewardship Aquatic Ecosystem Restoration U.S. Army Corps of Engineers (Corps) Civil Works Flood Damage Reduction (FDR) Water Storage for Water Supply Corps of Engineers: Hydropower Department of Agriculture Rural Business Enterprise Grants Rural Broadband Access Loans and Loan Guarantees Single Family Housing Direct Loans Single Family Housing Guaranteed Loans Rural Energy for America Program - ARRA Watershed Protection and Flood Prevention Watershed Rehabilitation Program Healthy Forests Reserve Program Emergency Watershed Protection Program Biorefinery Assistance Renewable Energy Systems and Energy Efficiency Improvements Program Aquaculture Assistance Grants (CCC Funds) Farm Operating Loans

101 Department of Commerce State Child Nutrition Programs, Recovery Act Food Distribution Program on Indian Reservations Trade Adjustment Assistance Recovery Act of 2009: Capital Improvement and Maintenance Recovery Act of 2009: Wildland Fire Management Community Facilities Loans and Grants ARRA Water and Waste System Loans and Grants Business and Industry Loans Investments for Public Works and Economic Development Facilities Economic Adjustment Assistance Broadband Technology Opportunities Program State Broadband Data and Development Grant Program Low-Power Television and Translator Upgrade Program Measurement and Engineering Research and Standards National Institute of Standards and Technology Construction Grant Program EDA Program-Specific Recovery Act Plan 2010 Census Partnership Digital to Analog Converter Box Program (Use ) NOAA Operations, Research, and Facilities 2010 Census Early Operations NOAA Procurement, Acquisition, and Construction 2010 Census Advertising TV Converter Box Coupon Program Bureau of Economic Analysis Scientific and Technical Research and Services ARRA Plan 2

102 Department of Defense Department of Education Construction of Research Facilities ARRA Plan National Oceanic & Atmospheric Administration: Climate Program Military Construction Near Term Energy-Efficient Technologies Energy Conservation Investment Homeowners Assistance Facilities Sustainment, Restoration, & Modernization Capacity Building for Traditionally Underserved Populations - Voc Rehab Services Statewide Data Systems, Recovery Act Teacher Incentive Fund, Recovery Act Education Technology State Grants, Recovery Act Education of Homeless Children and Youth, Recovery Act School Improvement Grants, Recovery Act Title I - Grants to LEAs, Recovery Act Vocational Rehabilitation State Grants, Recovery Act Special Education - Grants to States, Recovery Act Special Education - Preschool Grants, Recovery Act Special Education - Grants for Infants and Families, Recovery Act State Fiscal Stabilization Fund - Education State Grants, Recovery Act State Fiscal Stabilization Fund - State Incentive Grants, Recovery Act State Fiscal Stabilization Fund - Innovation Fund, Recovery Act State Fiscal Stabilization Fund - Government Services, Recovery Act Independent Living - State Grants, Recovery Act

103 Department of Energy Department of Health & Human Services Independent Living - Services for Older Blind Individuals, Recovery Act Independent Living - Centers, Recovery Act Impact Aid School Construction, Recovery Act (this is the non-formula part of the ARRA funding) Consolidated Grants for Outlying Areas, Recovery Act Impact Aid Formula Grants, Recovery Act Teacher Quality Enhancement Partnerships, Recovery Act Office of Science Financial Assistance Program Renewable Energy Research and Development Fossil Energy Research and Development Electricity Delivery and Energy Reliability, Research, Development and Analysis Loan Guarantee Energy Efficient Appliance Rebate Program Energy Efficiency and Renewable Energy Technology Deployment, Demonstration and Commercialization Stimulus Carbon Capture and Storage Stimulus Expand and Extend Clean Coal Power Initiative Round III Funding Opportunity Announcement Stimulus Geologic Sequestration Site Characterization Stimulus Geologic Sequestration Training and Research Grant Program Stimulus Industrial Carbon Capture and Storage (CCS) Application Advance Research and Projects Agency - Energy Financial Assistance Program (ARPA-E) National Health Service Corps Scholarship Program

104 National Health Service Corps Loan Repayment Nursing Education Loan Repayment Program (NELRP) Faculty Loan Repayment Programs (FLRP) Trans-NIH Recovery Act Research Support NCRR Recovery Act Construction Support Health Center Integrated Services Development Initiative Trans-NIH Recovery Act Loan Repayment Support Aging Home-Delivered Nutrition Services Aging Nutrition Services for Native Americans Aging Congregate Nutrition Services Head Start Early Head Start (EHS) Community Services Block Grant (CSBG) Strengthening Communities Fund Childhood Immunization Program Child Care and Development Block Grant Research on Healthcare Comparative Effectiveness Preventing Healthcare-Associated Infections Community Health Centers - Capital Comparative Effectiveness Research - NIH Comparative Effectiveness Research - AHRQ National Institutes of Health - Shared Instrumentation National Institutes of Health - Extramural Research Programs Evidence-Based Clinical and Community- Based Prevention and Wellness Strategies Office of Child Support Enforcement IHS Health Information Technology Community Health Centers - Services National Institutes of Health: Extramural Research Facilities Construction 5

105 Department of Homeland Security Office of the National Coordinator for Health Information Technology Early Head Start Information Technology Security IHS Maintenance & Improvement National Institutes of Health - Buildings and Facilities IHS Equipment IHS Sanitation Facilities Construction Strengthening Communities Fund Comparative Effectiveness Research - Office of the Secretary CDC: Infectious Diseases Rail & Transit Security Grant Program Emergency Food & Shelter National Board Program Assistance to Firefighters AFG Port Security Grant Program TSA Airport Checked Baggage Inspection System Program TSA Advanced Surveillance Program Border Infrastructure Improvement Projects (non-recovery Act) Alterations to Bridges Acquisitions, Construction, and Improvement Community Disaster Loans Immigration and Customs Enforcement: Automation Modernization Program Tactical Communications Modernization Program Passenger Screening Program Atlas Tactical Communications Project Construction of CBP-Owned Land Ports of Entry SBInet Program Non-Intrusive Inspection Systems Program Public Transportation and Railroad Security Assistance 6

106 Department of Housing & Urban Development DHS Consolidated HQ Program Specific Recovery Plan CFDA Community Development Block Grant (CDBG) Entitlement / Recovery Act Funded (CDBG-R) CFDA Community Development Block Grant (CDBG) Insular Recovery CFDA Community Development Block Grant (CDBG) State Hawaii Recovery CFDA Recovery NSP Homelessness Prevention CFDA Recovery CFDA Tax Credit Assistance Program (TCAP) Recovery Sec8 ARRA Multifamily CFDA Recovery Green Retrofit IHBG CFDA Recovery Formula Native Hawaiian CFDA Recovery Form Cap Fund CFDA Recovery Competitive Cap Fund CFDA Recovery Formula Indian Community Development Block Grant Program (ICDBG) Native American Housing Block Grants (Competitive) Lead-Based Paint Hazard Control in Privately-Owned Housing (Recovery Act Funded) Healthy Homes Demonstration Grants Lead Hazard Reduction Demonstration Grant Program Healthy Homes Technical Studies Grants Homeless Assistance Grants (Competitive) Recovery Act Project-Based Rental Assistance Program Recovery Act Public Housing Capital Fund Formula Grant Program Project-Based Rental Assistance Department of the Interior Indian Housing Assistance Recreation Resource Mgmt

107 Fish Wildlife Plant Conservation Management Forests and Woodlands Environmental Quality Central Valley Project Improvement Act, Title XXIV Fort Peck Reservation Rural Water System Garrison Diversion Unit Lewis and Clark Rural Water System Lower Rio Grande Valley Water Resources Conservation and Improvement Act Mni Wiconi Rural Water Supply Project Perkins County Rural Water System Recreation Resources Management Rocky Boy's/North Central Montana Regional Water System St. Mary Storage Unit Facilities Rehabilitation Project Yakima River Basin Water Enhancement Project (YRBWEP) Central Valley Project, Trinity River Division, Trinity River Fish and Wildlife Management Miscellaneous Public Law Contracts, Grants, and Cooperative Agreements Upper Colorado River Basin Fish and Wildlife Mitigation Program Deschutes Basin Ecosystem Restoration Middle Rio Grande Endangered Species Collaborative Program Lower Colorado River Multi-Species Conservation Program Habitat Enhancement, Restoration and Improvement Endangered Species Conservation - Recovery Implementation Funds Earthquake Hazards Program External Research and Monitoring Support

108 Department of Justice National Geospatial Program: Building The National Map Volcano Hazards Program Research and Monitoring Conservation Activities by Youth Service Organizations Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (HBCUs) USGS, Surveys, Investigations and Research BLM, Construction Indian Affairs, Construction - Recovery Act FWS, Construction - Recovery Act Central Utah Project NPS, Construction and Major Maintenance - Recovery Act National Park Service - Land and Water Conservation Fund State Grants NPS, Historic Preservation Fund - Recovery Act Interior Recovery Act - Indian Affairs, Operation of Indian Programs BLM, Management of Lands and Resources - Recovery Act BOR, Water and Related Resources - Recovery Act Resource Management - Recovery Act Interior Recovery Act - Indian Affairs, Indian Guaranteed Loan Program Account - Recovery Act Interior Recovery Act - NPS, Operation of the National Park System - Recovery Act State Domestic Violence and Sexual Assault Coalitions Tribal Domestic Violence and Sexual Assault Coalitions Grant Program STOP (Services Training Officers Prosecutors) Violence Against Women Formula Grant Program

109 Department of Labor Public Safety Partnership and Community Policing Grants Internet Crimes Against Children Task Force OVC Assist OVC Comp JAG STATE Byrne Local Transitional Housing Tribal Governments OVC Discretionary Byrne ARRA Competitive CFDA Southern ARRA Rural LE ARRA CFDA Tribal Cx ARRA Office of Science and Technology Applications Local Youth Mentoring Initiative Research and Evaluation of Recovery Act State and Local Law Enforcement Assistance National Youth Mentoring Program Firearms Programs -- Integrated Violence Reduction Strategy Employment Service/Wagner-Peyser Funded Activities Senior Community Service Employment Program WIA Adult Program WIA Youth Activities WIA Dislocated Workers Native American Employment and Training YouthBuild Competitive Grants for Worker Training and Placement in High Growth and Emerging Industry Sectors National Emergency Grants - Health Coverage Assistance Occupational Safety and Health State Program Job Corps 10

110 Department of State Department of the Treasury Department of Transportation Department of Veterans Affairs ARRA Capital Investment Fund: Data Center ARRA Diplomatic and Consular Programs: National Foreign Affairs Training Center ARRA Diplomatic and Consular Programs: Hard Skills Training Center ARRA Diplomatic and Consular Programs: Consular Affairs Passport Facilities ARRA Capital Investment Fund: IT Platform ARRA Capital Investment Fund: Cyber Security ARRA International Boundary and Water Commission Community Development Financial Institutions Program Native American CDFI Assistance (NACA) Program Capital Grants to the National Railroad Passenger Corporation Transit Capital Grants Highway Infrastructure Investment Assistance to Small Shipyards Capital Assistance for High Speed Rail Corridors and Intercity Passenger Rail Service Fixed Guideway Modernization Grants-in-Aid for Airports Facilities and Equipment Veterans Benefits Administration Hiring Temporary Claims Processors Info Tech Systems - Veterans Benefits Administration Support Veterans Health Administration Grants for State Extended Care Grants to State Extended Care Veterans Health Administration Medical Facilities Non-recurring Maintenance and Energy National Cemetery Administration Monument and Memorial Repairs 11

111 Environmental Protection Agency ARRA National Clean Diesel Grant Program ARRA State Clean Diesel Grant Program Federal Communications Commission General Services Administration National Aeronautics and Space Administration ARRA Brownfields Training Research and Technical Assistance Grants and Cooperative Agreements ARRA Capitalization Grants for Drinking Water State Revolving Funds Leaking Underground Storage Tank Trust Fund Program ARRA Brownfields Job Training Cooperative Agreements ARRA Brownfields Assessment and Cleanup Cooperative Agreements Superfund Remedial Action Diesel Emissions Reduction Program (DERA) ARRA Water Quality Management Planning (Sections 205(j)(1) & 604(b)) ARRA Clean Water Tribal Set-Aside Program ARRA State Revolving Fund ARRA Wastewater Treatment Construction Programs ARRA Leaking Underground Storage Tank Trust Fund Program ARRA Hazardous Substances Response Trust Fund Digital-to-Analog Converter Box Program Broadband Technology Opportunities Program (FCC) Office of High Performance Green Buildings Federal Buildings Fund Energy Efficient Motor Vehicle fleet NASA Astronomy and Astrophysics Research Institutional Investments 12

112 National Endowment for the Arts NASA Aeronautics Technology NASA Earth Science Constellation Systems Promotion of the Arts-Grants to Organizations and Individuals Promotion of the Arts-partnership Agreements National Science Foundation Trans-NSF Recovery Act Research Group Small Business Administration Social Security Administration US Agency for International Development Microloan Program National Support Center Plan Capital Investment Fund of the United States Agency for Internatioanl Development 13

113 Transparency, Accountability, and Oversight Recipient Reporting Data Model V2.0.1 FINAL June 22, 2009

114 Recipient Reporting Data Model Table of Contents Introduction... 1 Spreadsheet Template... 2 Data Dictionary... 5 XML Schema Definition (XSD) - Summary Page ii

115 Recipient Reporting Data Model Introduction The Recovery Act has specified that the Recovery Act Accountability and Transparency Board (The Board) establish a website called Recovery.gov. Recovery.gov is the central government portal for providing information on the Recovery Act to the public. Recovery.gov Version 2.0 is the implementation of Recipient Reporting as required under the American Recovery and Reinvestment Act of 2009 (ARRA). This document is the data model for recipient reporting that includes the following: Reporting Template Excel spreadsheet for data submission. Data Dictionary description of the data elements for recipient reporting. XML Schema Definition data definition for machine readable recipient reporting. Each aspect of the Recipient Reporting data model is further described in the subsequent sections. Page 1

116 Recipient Reporting Data Model Spreadsheet Template This Recipient Reporting spreadsheet template is to be used for non-machine recipient reporting. It enables manual data entry and collection of recipient reporting information in a familiar excel format. The spreadsheet template appears as follows: (two parts) Figure 1 Recipient Reporting Spreadsheet Template (Part 1 of 2) Page 2

117 Recipient Reporting Data Model Figure 2 Recipient Reporting Spreadsheet Template (Part 2 of 2) Page 3

118 Page 4 Recipient Reporting Data Model

119 Recipient Reporting Data Model Data Dictionary The data dictionary describes the data elements specifically required for recipient reporting under the American Recovery and Reinvestment Act of 2009 (ARRA). Yellow Input (user provided) Blue System provided (e.g. CCR) Table 1 Recipient Reporting Data Dictionary Data Element - XML Tag Definition Type RECIPIENT DATA ELEMENTS FundingAgencyName FundingTAS Name of Federal Agency Managing the Funds. Awarding Federal agency and Organizational Element to Which Report is Submitted. Agency Treasury Account Symbol (TAS) - Program Source Max Length string 55 string 11 Example Comments Control 68 - ENVIRONMEN TAL PROTECTION AGENCY 47 - GENERAL SERVICES ADMINISTRAT ION TRAGENCY (2) + "-" + TRACCT (4) + "-" + BUD_AGENC Y(3) Assuming that Agencies will provide the code to Recipient April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 Transparency Act Guidance March 30, 2007 Existing Source Systems esrs USASpending FPDS FPDS USASpending Validation and Business Rule(s) fips95-2.pdf OMB TAS list Page 5

120 Recipient Reporting Data Model AwardId RecipientDUNSNumber RecipientMPINNumber Federal Grant or Other Identifying Number Assigned by the awarding Federal agency. For grants: agency assigned award number For contracts: FPDS Data element 1A (Procurement Instrument Identifier or PIID, Order#). Unique Identifier of Entity (DUNS No.) The prime recipient organization s 9 digit Data Universal Numbering System (DUNS) number or Central Contractor Registration plus 4 extended DUNS number. The MPIN is a mandatory data element created by the CCR registrant and must have nine characters: at least one letter (upper or lower case) and one number. No spaces or special characters are permitted.. string 50 string 13 string 9 Varies by award and agencies Personal to the Prime Recipient FOR CONTRACT : The PIID shall consist of alpha characters in the first positions to indicate the agency, followed by alphanumeri c characters identifying bureaus, offices, or other administrativ e subdivisions. DUNS# 9digit is mandatory but the 4digit extension is optional The Prime Recipient is prompted at report submission to provide the MPIN#. Currently Recipients with Loan award are April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 FAADS OFPP FPDS esrs USASpending D&B CCR esrs FPDS USASpending CCR Either length 9 or 13 A Marketing Partner ID Number (MPIN) is a personal code that allows you to access other government applications Page 6

121 Recipient Reporting Data Model ParentDunsNumber RecipientEIN Unique Identifier of Parent Organization / Company (DUNS No.) The recipient organization s Employer Identification Number (EIN) provided by the Internal Revenue Service. string 13 string 13 This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. not registered in CCR, hence do not have a MPIN#. The System will pull this parent organization DUNS# from CCR The System will pull EIN from CCR Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register D&B CCR esrs FPDS USASpending CCR such as the Past Performance Information Retrieval System (PPIRS) and the Online Representati ons and Certifications Application (ORCA). The MPIN acts as your password in these other systems, and you should guard it as such. ONLINE ONLY for validation. Mandatory if there exists a parent organization. Page 7

122 Recipient Reporting Data Model CFDANumber RecipientName Catalog of Federal Domestic Assistance: GSA, OMB; published description of Federal assistance program. Catalog of Federal Domestic Assistance (CFDA) number on the award document or provided by the awarding agency. If this award is being funded through multiple programs, provide each CFDA number. string string 55 RecipientAddress1 string 55 RecipientAddress2 string 55 RecipientAddress3 Recipient Name and Address of Organization. The legal name of recipient organization and address, including zip code. This should be the same name and address that appears in recipient s Central Contractor Registration profile. string 55 RecipientCity string 55 RecipientState string 2 RecipientZipcode string 10 This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. The CFDA number should be the same as the one found in CFDA.gov for Recovery. The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 CFDA FAADS USASpending D&B CCR esrs FPDS USASpending Only used for grants and loans Data Populated from details found in CCR through the DUNS# lookup Page 8

123 Recipient Reporting Data Model RecipientsAccountNumber ProjectGrantPeriod ReportPeriodEndDate FinalReport ReportTypeFreq Recipient's internal account number for project/award. The account number or any other identifying number assigned by the recipient to the award. This number is strictly for the recipient s use only and is not required by the awarding Federal agency. Project/Grant Period (Period of performance) Indicates the project/grant period established in the award document during which Federal sponsorship begins and ends. Note: Some agencies award multi-year grants for a project/grant period (e.g., 5 years) that are funded in increments known as budget periods or funding periods. These are typically annual increments. Please provide the total project/grant period, not the individual budget period or funding period. Reporting Period End Date. The frequency of required reporting is quarterly. Provide the ending date of the reporting period. For quarterly reports, the following calendar quarter reporting period end dates shall be used: 6/30; 9/30; 12/31; or 3/31. For final reports, the reporting period end date shall be the end date of the project/grant period. Final Project Report Indicator (i.e. no future reports) (Y or N) Check yes only if this is the final report for the project / grant period specified Report or Frequency. Select quarterly for quarterly reports. string 55 Date Range (YYYYMMDD- YYYYMMDD) Date (YYYYMMDD) 17 string 1 Y 8 This field is optional (YYYYMMDD- YYYYMMDD) (YYYYMMDD) string 22 QUARTERLY This is an internal tracking number for the Prime Recipient community. if "N" on FinalReport then "Quarterly" April 1, 2009 Federal Register April 1, 2009 Federal Register April 1, 2009 Federal Register April 1, 2009 Federal Register April 1, 2009 Federal Register FPDS USASpending esrs USASpending FPDS esrs Optional Page 9

124 Recipient Reporting Data Model AwardType AwardDate AwardDescription AwardAmount Transaction Type Grant, Contract or Loan Award Date (Date Signed) Award Title Description w/ purpose of each funding action. A brief descriptive title of the project or activity funded in whole or in part with Recovery Act funds. If this award funds multiple projects or activities, provide a descriptive title that captures the general focus area, e.g., community development, comprehensive community mental health services to adults with a serious mental illness, etc. Total Amount of Recovery Funds Received from Federal Agency - Federal Dollar Amount (obligation) string 8 CONTRACT Date (YYYYMMDD) 8 (YYYYMMDD) string 4000 In a world Currency (Dollar value - numeric) Project Name Name of Project string F006: Land Treatment Practices Services (plowing/clea ring, etc.) Total specific federal funding as indicated on the award document Title as indicated on the Award document/pr oduct or Service Codecontracts Transparency Act Guidance March 30, 2007 Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register FPDS USASpending FAADS+ esrs FPDS USASpending esrs FPDS USASpending FPDS USASpending Page 10

125 Recipient Reporting Data Model Activity_Code Description of Project or Activity (NAICS code(s) or NTEE-NPC code(s)). For awards primarily funding infrastructure projects or activities, as defined by the awarding agency, provide the North American Industry Classification System (NAICS) code(s) that describe the Recovery Act projects or activities under this award. A searchable code list is at For all other awards, provide the National Center for Charitable Statistics NTEE NPC code(s) that describe the Recovery Act projects or activities under this award. A searchable code list is at pps/nteesearch. php?gqry=allcore&codetype=npc. string NAICS Code- Contracts April 1, 2009 Federal Register esrs FPDS USASpending NAICS - annual; NPC - annual Activity_description Description of Project or Activity string 2000 ProjectDescription Description of Project or Activity (brief narrative). A description of the overall purpose and expected outputs and outcomes or results of the award and first-tier subaward(s), including significant deliverables and, if appropriate, units of measure. For an award that funds multiple projects or activities, such as a formula block grant, the purpose and outcomes or results may be stated in broad terms. string 2000 Support Activities for Forestry)- Contracts Powers and Gold Beach Ranger Districts Curry County OR Haz Fuels Item 1 Chetco Area and Item 3 - Powers Area Contract Description- Contracts April 1, 2009 Federal Register esrs FPDS USASpending esrs FPDS USASpending Inferred from Activity Code Page 11

126 Recipient Reporting Data Model ProjectStatus Evaluation of completion status of the project or activity. The status of the work that has been completed. This evaluation should be based on performance progress reports and other relevant non-financial performance information. For awards funding a single project or activity, please choose one of the following options: Not started; Less than 50% completed; Completed 50% or more; Fully Completed. For awards funding multiple projects or activities, such as formula block grants, provide your best estimate of completion of all projects and/or activities based on any aggregate data and information. string 20 "Fully Completed" April 1, 2009 Federal Register FAADS Page 12

127 Recipient Reporting Data Model JobCreation A narrative description of the employment impact of the Recovery Act funded work. This narrative should be cumulative for each calendar quarter and at a minimum, address the impact on the recipient s workforce, and if known, the impact on the workforces of subrecipients. At a minimum, the recipient shall provide (i) A brief description of the types of jobs created and jobs retained in the United States and outlying areas. Jobs or positions created means those new positions created and filled, or previously existing unfilled positions that are filled, as a result of Recovery Act funding. Jobs or positions retained means those previously existing filled positions that are retained as a result of Recovery Act funding. This description may rely on job titles, broader labor categories, or the contractor s existing practice for describing jobs as long as the terms used are widely understood and describe the general nature of the work; and (ii) An estimate of the number of jobs created and jobs retained in the United States and outlying areas. At a minimum, this estimate shall include any new positions created and any existing filled positions that were retained to support or carry out Recovery Act projects or activities managed directly by the recipient, and if known, by subrecipients. The number shall be expressed as fulltime equivalent (FTE), calculated string 4000 April 1, 2009 Federal Register ARRA Page 13

128 Recipient Reporting Data Model cumulatively as all hours worked divided by the total number of hours in a full-time schedule, as defined by the recipient. For instance, two full-time employees and one part-time employee working half days would be reported as 2.5 FTE in each calendar quarter. (iii) A job cannot be reported as both created and retained. As used in this instruction, United States means the 50 States and the District of Columbia, and outlying areas means (1) Commonwealths. (i) Puerto Rico. (ii) The Northern Mariana Islands; (2) Territories. (i) American Samoa. (ii) Guam. (iii) U.S. Virgin Islands; and (3) Minor outlying islands. (i) Baker Island. (ii) Howland Island. (iii) Jarvis Island. (iv) Johnston Atoll. (v) Kingman Reef. (vi) Midway Islands. (vii) Navassa Island. (viii) Palmyra Atoll. (ix) Wake Atoll. Page 14

129 Recipient Reporting Data Model NumberOfJobs (ii) An estimate of the number of jobs created and jobs retained in the United States and outlying areas. At a minimum, this estimate shall include any new positions created and any existing filled positions that were retained to support or carry out Recovery Act projects or activities managed directly by the recipient, and if known, by subrecipients. The number shall be expressed as fulltime equivalent (FTE), calculated cumulatively as all hours worked divided by the total number of hours in a full-time schedule, as defined by the recipient. For instance, two full-time employees and one part-time employee working half days would be reported as 2.5 FTE in each calendar quarter. Number Page 15

130 Recipient Reporting Data Model FedExpenditure TotalInfrastructureExpenditur e Amount of recovery funds received that were expended to projects or activities ( Federal Share of Expenditures ). The cumulative total for the amount of Federal fund expenditures. For reports prepared on a cash basis, expenditures are the sum of cash disbursements for direct charges for property and services; the amount of indirect expense charged; the value of third-party in-kind contributions applied; and the amount of cash advance payments and payments made to subcontractors and subawardees. For reports prepared on an accrual basis, expenditures are the sum of cash disbursements for direct charges for property and services; the amount of indirect expense incurred; the value of inkind contributions applied; and the net increase or decrease in the amounts owed by the recipient for (1) goods and other property received; (2) services performed by employees, contractors, subcontractors, subawardees, and other payees; and (3) programs for which no current services or performance are required. Do not include program income expended. Total cost of infrastructure investment made by State and Local governments. Provide the cumulative total cost of investment. This amount should include the total cumulative federal expenditures and non-federal expenditures for the infrastructure investment: Federal (Recovery Act funds): $llllllll. Currency (Dollar value - numeric) Currency (Dollar value - numeric) Page April 1, 2009 Federal Register ARRA April 1, 2009 Federal Register TotalFedARR AExpenditure should not exceed the FedExpendit ure Warning Business Rule: This amount is the SUM of TotalFedARR AExpenditure +TotalFedNo narraexpe nditure

131 Recipient Reporting Data Model Federal (non-recovery Act funds): $llllllll. NonFederal: $llllllll. +TotalNonFe dexpenditure TotalFedARRAExpenditure Total federal ARRA expenditure Currency (Dollar value - numeric) April 1, 2009 Federal Register TotalFedNonARRAExpenditu re Total federal non-arra expenditure Currency (Dollar value - numeric) April 1, 2009 Federal Register TotalNonFedExpenditure Total non-federal expenditure Currency (Dollar value - numeric) April 1, 2009 Federal Register Page 17

132 Recipient Reporting Data Model InfrastructureRationale StateLocalContactName StateLocalContactStreetAddr ess1 StateLocalContactStreetAddr ess2 Rationale of the Award Recipient for funding the infrastructure investment with funds made available under the Recovery Act. Explain how the infrastructure investment will contribute to one or more purposes of the Recovery Act: Purposes: (1) To preserve and create jobs and promote economic recovery. (2) To assist those most impacted by the recession. (3) To provide investments needed to increase economic efficiency by spurring technological advances in science and health. (4) To invest in transportation, environmental protection, and other infrastructure that will provide longterm economic benefits. (5) To stabilize State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases. Name, phone number, address and address of the appropriate contact in the state/local government. string Variable (Maxim um 4000 charact ers) string 55 string 55 string 55 This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR April 1, 2009 Federal Register ARRA April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 CCR Egov Data Populated from details found in CCR through the DUNS# lookup Page 18

133 Recipient Reporting Data Model StateLocalContactStreetAddr ess3 string 55 StateLocalContactCity string 55 StateLocalContactState string 2 StateLocalContactZIPCode string 10 StateLocalContactCountyCod e string 3 This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. This field is inferred; obtained through CCR. The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR The System will pull this information from CCR StateLocalContactCongressio naldistrict (optional) string 2 05 This field is optional StateLocalContact string 320 This field is inferred; obtained through CCR. The System will pull this information from CCR PopStateCode string 2 MD (Maryland) FIPS- 55 April 1, 2009 FIPS-55 Recipient Primary Place of PopLocationCode string 5 FIPS- 55 Federal FIPS-55 Performance (city, state, (Rockville) Register PopCountyCode congressional district, and country) 031 string 3 FIPS- 55 Transparency physical location of primary place (Montgomery) Act Guidance FIPS-55 PopLocationName of performance. string 53 Rockville FIPS- 55 March 30, PopCongressDist string 2 08 FIPS RecipientAreaOfBenefit The area of benefit may be: State, County, City, School District string 16 County FIPS- 55 fixed list: State, County, City, School District Page 19

134 Recipient Reporting Data Model RecipientOfficerName(5) For the five most highly compensated officers of the entity: names. the names and total compensation of the five most highly compensated officers of the subrecipient entity if (1) the recipient in its preceding fiscal year received (a) 80 percent or more of its annual gross revenues in Federal awards; and (b) $25,000,000 or more in annual gross revenues from Federal awards; and (2) the public does not have access to information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986 [26 USC 6104]. Total compensation means the cash and noncash dollar value earned by the executive during the subrecipient s past fiscal year of the following (for more information see 17 CFR (c)(2)): (i). Salary and bonus. (ii). Awards of stock, stock options, and stock appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with FAS 123R. (iii). Earnings for services under non-equity incentive plans. Does not include group life, health, hospitalization or medical reimbursement plans that do string array 55 Tom Jones John Doe Mary Smith Ivana B. Rich Amanda King April 1, 2009 Federal Register Page 20

135 Recipient Reporting Data Model not discriminate in favor of executives, and are available generally to all salaried employees. (iv). Change in pension value. This is the change in present value of defined benefit and actuarial pension plans. (v). Above-market earnings on deferred compensation which are not taxqualified. (vi). Other compensation. For example, severance, termination payments, value of life insurance paid on behalf of the employee, perquisites or property if the value for the executive exceeds $10,000. RecipientOfficerTotalCompen sation(5) For the five most highly compensated officers of the entity: total compensation Currency Array (Dollar value - numeric) April 1, 2009 Federal Register TotalNumberSmallSubawards Total Number of Subcontracts and Sub-awards less than $25,000/award and awarded to individuals. string 6 10 April 1, 2009 Federal Register TotalAmountSmallSubawards Total Amount of Subcontracts and Subawards less than $25,000/award and awarded to individuals. Currency (Dollar value - numeric) No single award can exceed $24,999 or must be submitted individually April 1, 2009 Federal Register Page 21

136 Recipient Reporting Data Model Subrecipient Data Elements SubRecipientDUNS_number SubContractNumber SubRecipientName SubRecipientAddress1 Subrecipient DUNS Number. the subrecipient organization s 9 digit Data Universal Numbering System (DUNS) number or Central Contractor Registration plus 4 extended DUNS number. Award Number or Other Identifying Number Assigned by the Recipient Entity Subrecipient Name. the legal name of subrecipient as registered in the Central Contractor Registration ( string 13 string 55 string 55 string 55 SubRecipientAddress2 SubRecipientAddress3 Subrecipient Location. Physical location as listed in the Central Contractor Registration. For congressional district, use the format: 2 characters State Abbreviation 3 characters District Number, e.g., CA 005 for California 5th district, CA 012 for California 12th district, NC 13 for North Carolina s 13rd district. If the program/project is outside the US, enter string string SubRecipientCity string Sub-award number provided by Prime Recipient This field is inferred; obtained through CCR or D&B. This field is inferred; obtained through CCR or D&B. This field is inferred; obtained through CCR or D&B. This field is inferred; obtained through CCR or D&B. This field is inferred; obtained through CCR or D&B. DUNS# 9digit is mandatory but the 4digit extension is optional Prime Recipient assigns a sub-award number (contract, grant, loan) to the Sub Recipient The System will pull this information from CCR or D&B The System will pull this information from CCR or D&B The System will pull this information from CCR or D&B The System will pull this information from CCR or D&B The System will pull this information from CCR or D&B April 1, 2009 Federal Register April 1, 2009 Federal Register April 1, 2009 Federal Register April 1, 2009 Federal Register D&B CCR esrs FPDS USASpending FAADS OFPP FPDS esrs USASpending D&B CCR esrs FPDS USASpending Data Populated from details found in CCR through the DUNS# lookup Page 22

137 Recipient Reporting Data Model SubRecipientState string 2 SubRecipientZipcode string 10 This field is inferred; obtained through CCR or D&B. This field is inferred; obtained through CCR or D&B. The System will pull this information from CCR or D&B The System will pull this information from CCR or D&B SubRecipientCongressDistrict (optional) string 2 05 This field is optional April 1, 2009 Federal Register Optional Page 23

138 Recipient Reporting Data Model SubRecipientType SubcontractAmountDisbursed Subrecipient Type Select primary category from the list of categories below.a. State Government.B. County Government.C. City or Township Government.D. Special District Government.E. Regional Organization.F. U.S. Territory or Possession.G. Independent School District.H. Public/State Controlled Institution of Higher Education.I. Indian/Native American Tribal Government (Federally Recognized).J. Indian/Native American Tribal Government (Other than Federally Recognized).K. Indian/Native American Tribally Designated Organization.L. Public/Indian Housing Authority.M. Nonprofit with 501C3 IRS Status (Other than Institution of Higher Education).N. Nonprofit without 501C3 IRS Status (Other than Institution of Higher Education).O. Private Institution of Higher Education.P. Individual.Q. For-Profit Organization (Other than Small Business).R. Small Business.S. Hispanic-serving Institution.T. Historically Black Colleges and Universities (HBCUs).U. Tribally Controlled Colleges and Universities (TCCUs).V. Alaska Native and Native Hawaiian Serving Institutions.W. Non-domestic (non- US) Entity.X. Other. Amount of Subcontract or Subaward Disbursed. the cumulative amount of cash disbursed to the subawardee or subcontractor as of the reporting period end date. string 8 Currency (Dollar value - numeric) This field is inferred; obtained through CCR (Business Types) The System will pull this "business type" field from CCR April 1, 2009 Federal Register April 1, 2009 Federal Register FPDS USASpending FAADS+ fixed list Page 24

139 Recipient Reporting Data Model SubcontractValue SubawardDate SubawardProjectGrantPeriod Total Amount of Subcontract or Subaward (Ultimate Contract/Award Value). the anticipated total amount of cash to be disbursed to the subawardee or subcontractor by the expiration date of the subaward or subcontract, respectively. Subaward Date. the date the subcontract or subaward was signed (mm/dd/yyyy). Subaward Project/Grant Period. the project/grant period established in the subaward document during which sponsorship begins and ends. For multi-year awards for a project/grant period (e.g., 5 years) that are funded in increments known as budget periods or funding periods, please provide the total project/grant period, not the individual budget period or funding period. Currency (Dollar value - numeric) Date (YYYYMMDD) Date Range (YYYYMMDD- YYYYMMDD) This date range should start from the "start date" to the "end date" April 1, 2009 Federal Register April 1, 2009 Federal Register April 1, 2009 Federal Register SubRecipientPopStateCode string 2 MD (Maryland) SubRecipientPopLocationCo string 5 de Subrecipient Place of Performance (Rockville) (city, state, congressional district, 031 SubRecipientPopCountyCode string 3 and country). physical location of (Montgomery) SubRecipientPopLocationNa primary place of performance. string 55 Rockville me SubRecipientPopCongressDi st SubRecipientAreaOfBenefit The area of benefit may be: State, County, City, School District string 2 08 string 8 County This field is optional April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 Page 25

140 Recipient Reporting Data Model SubRecipientOfficerName(5) For the five most highly compensated officers of the entity: names. the names and total compensation of the five most highly compensated officers of the subrecipient entity if (1) the recipient in its preceding fiscal year received (a) 80 percent or more of its annual gross revenues in Federal awards; and (b) $25,000,000 or more in annual gross revenues from Federal awards; and (2) the public does not have access to information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986 [26 USC 6104]. Total compensation means the cash and noncash dollar value earned by the executive during the subrecipient s past fiscal year of the following (for more information see 17 CFR (c)(2)): (i). Salary and bonus. (ii). Awards of stock, stock options, and stock appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with FAS 123R. (iii). Earnings for services under non-equity incentive plans. Does not include group life, health, hospitalization or medical reimbursement plans that do string array 55 Tom Jones John Doe Mary Smith Ivana B. Rich Amanda King April 1, 2009 Federal Register Page 26

141 Recipient Reporting Data Model not discriminate in favor of executives, and are available generally to all salaried employees. (iv). Change in pension value. This is the change in present value of defined benefit and actuarial pension plans. (v). Above-market earnings on deferred compensation which are not taxqualified. (vi). Other compensation. For example, severance, termination payments, value of life insurance paid on behalf of the employee, perquisites or property if the value for the executive exceeds $10,000. SubRecipientOfficerTotalCom pensation(5) For the five most highly compensated officers of the entity: total compensation Currency Array(Dollar value - numeric) April 1, 2009 Federal Register Page 27

142 Recipient Reporting Data Model Vendor Data Elements AwardId SubContractNumber Federal Grant or Other Identifying Number Assigned by the awarding Federal agency. For grants: agency assigned award number For contracts: FPDS Data element 1A (Procurement Instrument Identifier or PIID). Award Number or Other Identifying Number Assigned by the Recipient Entity string 50 string 55 VendorDUNS_number Subrecipient DUNS Number. the subrecipient organization s 9 digit Data Universal Numbering System (DUNS) number or Central Contractor Registration plus 4 extended DUNS number. string 13 VendorHQZipcode The zipcode of the subrecipient's headquarters. string 9 VendorName The name of the vendor string 55 Varies by award and agencies Sub-award number provided by Prime Recipient FOR CONTRACT : The PIID shall consist of alpha characters in the first positions to indicate the agency, followed by alphanumeri c characters identifying bureaus, offices, or other administrativ e subdivisions. Prime Recipient assigns a sub-award number (contract, grant, loan) to the Sub Recipient DUNS# 9digit is mandatory but the 4digit extension is optional April 1, 2009 Federal Register Transparency Act Guidance March 30, 2007 April 1, 2009 Federal Register April 1, 2009 Federal Register FAADS OFPP FPDS esrs USASpending FAADS OFPP FPDS esrs USASpending D&B CCR esrs FPDS USASpending Page 28

143 Recipient Reporting Data Model ProdSrvcDescription A description of the product or service provided by the vendor string 20 NAICS Code- Contracts April 1, 2009 Federal Register PaymentAmt The amount paid to the vendor. Currency Array(Dollar value - numeric) April 1, 2009 Federal Register Page 29

144 Recipient Reporting Data Model XML Schema Definition (XSD) - Summary The elements defined in the data dictionary are formalized in XML by means of the schema definition (XSD). The formal XML tags are given in the XSD. A pictorial representation of the XSD follows: Page 30

145 Page 31 Recipient Reporting Data Model

146 Page 32 Recipient Reporting Data Model

147 Page 33 Recipient Reporting Data Model

148 Page 34 Recipient Reporting Data Model