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American Recovery and Reinvestment Act: A Snapshot
Presented by:Tracy McLaughlinKyle B. McQuaid
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ARRA Facts
• Signed into law on February 17, 2009
• Total Funding: $787B• Goals:
– Create jobs– Jumpstart economic growth– Provide direct tax relief
• Unprecedented accountability and transparency
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ARRA Strategy
• Create or save 3.5 million jobs by providing direct tax relief
• Invest $150 billion in infrastructure projects
• Double renewable energy generating capacity over a three year period
• Provide funds to state and local governments to support health and educational programs
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Ensuring Accountability and Transparency
• Funding for the “Watchdogs”• Governor Certifications• Quarterly Reporting
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Ensuring Accountability and Transparency
Objectives for federal agencies:• ARRA funds awarded and distributed
in a prompt, fair, and reasonable manner
• Recipients and uses of all ARRA funds are transparent to the public
• ARRA funds are used for authorized purposes only
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Ensuring Accountability and Transparency
• Funded projects must:– Avoid unnecessary delays and cost
overruns– Meet specific goals and targets, and
contribute to improved performance on broad economic indicators
– 50% of funds must be initiated no later than 120 days after date of enactment
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ARRA Fund Limits
• ARRA funds may not be used for casinos or other gambling establishments, aquariums, zoos, golf courses, or swimming pools
• Buy-American: all construction materials (iron, steel, and manufactured goods) must be produced in the U.S.
• All wages cannot be lower than those prevailing on projects of a character similar in the locality
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ARRA Recipients
• Any recipient that has received an award must report – It does not matter if you have not received or spent any funds
• Prime Recipient– Receives funds directly from a federal agency– Must ensure that their own and sub-recipient data
is accurate and complete– Perform data quality reviews for significant
reporting errors and/or omissions• Sub-Recipient
– Receives funds from a prime recipient– Must ensure that their own data is accurate and
complete– Perform data quality reviews for significant
reporting errors and/or omissions
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ARRA Reporting
• Data Quality– Accurate, complete, and timely– Avoid:
• Material omissions (% of project completed, estimated number of jobs)
• Significant report errors (reported values show a decrease from a prior reporting period)
– Review process: Conduct a data quality review• Federal agency could terminate the
funding and/or initiation of suspension and debarment proceedings
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ARRA Reporting Requirements
• Federal agency code• Program source (TAS)• DUNS number – should match DUNS number
on the award/contract• CFDA number• Final report• Award type, date, description, and amount• Project and Grant period start and end date• Project description and status• Jobs created/retained – description and
number• Federal expenditure• Total federal ARRA, federal non-ARRA and
non-federal share expenditures
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ARRA Reporting Phases and Timeline
1. Draft: 1–10 days • Input reporting data
2. Initial Submission: 11-21 days• Review and make changes
3. Final submission: 22 – 29 days• Federal agency reviews &
comments
4. Publish: 30 days• Recipient reports available on
recovery.gov
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ARRA Reporting: Jobs
• Jobs Created:– A new position created and filled or an
existing position that is filled as a result of ARRA funding
• Jobs Retained– An existing position that would not have
been continued to be filled had it not been for the ARRA funding
• A job cannot be counted as both• Indirect support (e.g., clerical/admin
staff) cannot be counted
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ARRA Reporting: Jobs
• Must report all FTE created or retained– Total hours worked in jobs divided by the
number of hours in a full-time schedule• Reported in two separate fields
(number and description)• Recipients who do not perform their
own work must get job creation estimates from the entity performing the work
• Federal agencies must provide guidance for the required sampling parameters
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ARRA Reporting: Jobs
• Reported cumulatively each quarter
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Auditing ARRA• All ARRA programs are considered high
risk due to the inherent risk with the new transparency and accountability requirements
• Buy-American• Davis-Bacon Act
– Submission of weekly certified payrolls– Prevailing wage rate clauses included
• ARRA funds are accounted for separately on the Schedule of Expenditures of Federal Awards (SEFA) and Data Collection Form (SF-SAC)– The prefix “ARRA-” must be included in
identifying the Federal program
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Auditing ARRA
• Revenue should be coded to object 4500
– Allocation should be made to M&O, UCO & SCA based on normal state equalization distribution
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Auditing ARRA-Req’d Program CodesRequired sub-program codes:• 199—Regular Education-SFSF• 261—English Language Learners Incremental Costs-
SFSF• 266—English Language Learners Compensatory
Instruction-SFSF• 271—Vocational and Technological Education-SFSF• 299—Special Education Other-SFSF (disability and
other categories)• 439—Pupil Transportation-English Language
Learners Compensatory Instruction-SFSF• 479—Pupil Transportation-Vocational and
Technological Education-SFSF• 499—Pupil Transportation Other-SFSF• 699—Other Instructional Programs-SFSF
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Let’s review…
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Question 1
If a previously nonexistent position of plant receptionist occurs as a result of ARRA funds, it is counted as a job created.
TRUE or FALSEWhy?
Support jobs are not counted as “Jobs Created/Retained”
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Question 2
50% of funds must be initiated no later than 120 days after date of enactment
TRUE or FALSE
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Federal agency reviews and comments occurs during the Initial Submission phase
TRUE or FALSE
Question 3
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Federal agency can not terminate the funding and/or initiate suspension and debarment proceedings as repercussion if correct reporting procedures are not followed
TRUE or FALSE
They can!
Question 4
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If a recipient has not spent any of the funds awarded to them, they are not required to report.
TRUE or FALSE
Any recipient that has been awarded must report
Question 5
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Thank you for attending.
Presented by:Tracy McLaughlin
Kyle McQuaid
602-277-9449 ext. [email protected]
602-277-9449 ext. [email protected]
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