The American Recovery and Reinvestment Act of 2009 (Recovery Act) was signed into law by President Obama on February 17th, 2009. Provided $13.61.

The American Recovery and Reinvestment Act of 2009 (Recovery Act) was signed into law by President Obama on February 17th, 2009.

Provided $13.61 billion for projects and programs administered by HUD, nearly 75 percent of allocated to state and local recipients on February 25, 2009.

The remaining 25 percent of funds to be awarded via competition in the coming months

First installment of government-wide guidance to carry out programs and activities enacted in the American Recovery and Reinvestment Act (“Recovery Act”) of 2009.

Establishes the planning and implementation requirements to meet the crucial accountability objectives of the Recovery Act.

contains critical action steps Federal agencies must take immediately to meet these objectives and to implement the Act effectively

addresses Federal agency requirements to provide spending and performance data to the “Recovery.gov” website

OMB will coordinate Recovery Act activities until the Recovery Accountability and Transparency Board is in place.

OMB will support the Board in its oversight of Recovery Act implementation, including working with agencies to meet full performance of the accountability objectives.

The Board is responsible for coordinating and conducting oversight of Federal spending under the Recovery Act to prevent waste, fraud, and abuse.

The Board will monitor the accountability objectives established by the Recovery Act

Funds awarded/distributed in prompt, fair, and reasonable manner

Uses and benefits of funds are reported clearly, accurately, timely and are transparent to the public

Fraud, waste, abuse and errors are mitigated

Funded projects avoid cost overruns and delays

Program goals are achieved with specific outcomes and improved results

1. Transparency and Reporting2. Information Collection and Dissemination3. Budget Execution4. Risk Management5. Specific actions related to award type

Reports Documentation

Reporting Period

TO:

Major Communications

Materials in press release format posted to "Announcements" at Recovery.gov

Immediately -Ongoing

www.HUD.gov/recovery/2009/02/16/comms

Formula Block Grant Allocations

Details allocations made for each formula block grant.

Immediately -Ongoing

www.HUD.gov/recovery/2009/02/16/comms

Weekly Updates

Accumulative recovery activity to date: appropriations, obligations, expenditures

Mar 3- May 12, 2009

www.HUD.gov/recovery/2009/03/01/weekly

REPORTS Documentation

Reporting Period TO:

Monthly Financial Reports

By TAFS* Starting May 8, 2009 (8 days after month end)

Award Transaction Data Feeds (Contracts, grants, loans etc)

According to policies for USA Spending.gov

Starting May 5, 2009 USASpending.gov thru FPDS**

Agency Recovery Act Plan

NLT May 1, 2009 OMB

Program Specific Recovery Act Plan

Funding, Activities, Delivery Schedule etc

NLT May 1, 2009 OMB

Recipient Reporting $ Obligations, Expenses, Project/Activities details

Starting July 10, 2009 (10 days after quarter end)

HUD

*TAFS – Treasury Appropriations Fund Symbol**FPDS – Federal Procurement Data System

HUD Programs Recovery Act Funds by State

Ensure all funds are separate from non-recovery Act funds in financial and business systems

Contract/loan/loan number recorded on obligations, expenditure s and other transactions

Award documents + communications include wording that award recipients must meet reporting requirements

Contract summaries posted in Recovery.gov special section unless both fixed-price and competitively awarded

Contracts over $500K should have summary available to public and linked to Recovery.gov

Establish dedicated page on website for recovery efforts by Feb 22, 2009

Standardized Page Title: HUD Information Related to the ARRA Act of 2009

Main Headings to Include: Overview of the American Recovery and Reinvestment Act

of 2009 Implementing the American Recovery and Reinvestment

Act of 2009 HUD Plans and Reports Learn More About Our Programs

Prominent Links to: Recovery.gov ▪ IG website Final legislation ▪ Grants.gov POC for information quality ▪ FBO.gov

Establish unique Treasury Appropriation Fund Symbols (TAFS) in financial system for all Recovery Act funding

Plan apportionment submittals to OMB now

Determine any inter-agency agreements for procurements of goods and services

Involves oversight by the Recovery Accountability and Transparency Board (RAT) Board

HUD must initiate risk mitigations strategies to address: Audits-Investigations of Recovery Act funds to identify wasteful

spending and minimize fraud, waste and abuse. Qualified personnel overseeing Recovery Act funds Competitive awards maximized Timely expenditure of funds Cost overruns minimized Improper payments minimized

For individual programs receiving Recovery Act funds, risk assessment includes:

Programs receiving (or providing) the most funding

Clear and Measureable program outputs and outcomes

Existing resources are sufficient to achieve program objectives

Final recipient(s) of funds are identified (ie., contractor, subcontractor, state, locality, educational institution)

For individual programs receiving Recovery Act funds, risk assessment includes:

Existing internal controls are sufficient to adequately mitigate the risk of fraud, waste, and abuse

Agencies must have defined strategies, developed with input from the Inspector General for the agency, to prevent or timely detect waste, fraud, or abuse.

Possible performance issues with (potential) funding recipients

Leading or lagging indicators (error measurements) to monitor ongoing program performance

Involves Contracts, Grants, and cooperative agreements, loans and loan guarantees

All Recovery Act funding reported to USASpending.gov through FPDS (amounts below $25000 to be aggregated)

Reporting starts May 5

Obligations funded with both recovery and non-recovery funds require

each line of accounting recorded separately in financial and business systems

Figure 1, includes the government-wide accountability measures and organizes them into an accountability risk framework.

The framework places the objectives under the phase(s) of the funding lifecycle where, if necessary, those risks will be monitored and mitigated: pre-award, performance-period, post performance.

More information on this issue will be available in the next issuance of this Guidance.

In the interim, agencies should begin planning to capture statistics related to the accountability objectives.

This information could be available on Recovery.gov and be presented in aggregate as well as by agency and project, when possible.

Reporting the information in this manner would allow stakeholders to see government-wide, agency–by- agency, and agency-program and therefore enable visibility in both aggregate and detailed views.

No --- However….

This question only applies in cases when Congress appropriates Recovery Act funds to programs where Congress has previously appropriated funds. In those cases, agencies should determine the most appropriate sequence of obligation to maximize program efficiency.

In making this determination, agencies need to explore ways to effectively expedite recovery expenditures in a manner that does not compromise program objectives or increase the risk of unintended consequences (e.g., accounting and/or payment errors, waste, fraud, etc.)

Yes. separately report obligations associated with oversight of Recovery

Act programs. The Recovery Act includes provisions that provide supplemental funding to some IGs to carry out additional oversight of activities funded by the Act.

report these funds separately in their budget execution reports and submissions to Recovery.gov.

report other funds not provided through the Recovery Act that are used to monitor Recovery Act programs in their agency .

Performance Management and AccountabilityAgencies in consultation with the Inspectors General, shall establish

procedures to validate the accuracy of information submitted on a statistical basis and/or risk based approach as approved by OMB.

Internal Controls AssessmentConsistent with normal practices, agencies must use appropriate

internal control assessments to assess the risk of program waste, fraud, and/or abuse. Using the aforementioned risk assessments, agencies must have defined strategies, developed with input from the Inspector General for the agency, to prevent or timely detect waste, fraud, or abuse.

In addition to single audits, OIGs will use risk assessment techniques where data is available to identify high risk programs and non-Federal entities to be targeted for priority audits, Inspections, and investigations with faster turnaround reporting.

Single audits normally are not received until at least 9 months after the end of the non-Federal entity’s fiscal year. OIG audits can be completed and reported on more of a real time basis.

OIGs will perform audits and inspections of their respective agencies awarding, disbursing, and monitoring of Recovery Act funds to determine whether safeguards exist to for funds to be used for their intended purposes.

OIGs will reach out to the auditing profession and provide technical assistance and training as well as perform quality control reviews to ensure single audits are properly performed and improper payments and other non-compliance is fully reported.

OIGs will perform follow-up reviews of Single Audit quality with emphasis on Recovery Act funds and report the results on Recovery.gov.

It is anticipated that this review will be performed for fiscal years ending between June 30, 2010 and 2011 which will cover the majority of the Recovery Act awards.

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 Recovery.gov.

Federal agencies will review Single Audits of Recovery Act funding and provide a synopsis of audit findings relating to obligations and expenditures of Recovery Act funding.

The Board is responsible for coordinating and conducting oversight of Federal spending under the Recovery Act to prevent waste, fraud, and abuse.

Members: Earl Devaney, Chair and other designated IG s

Functions: Monitor the accountability objectives established by the Recovery ActReports: Submitted to the President, Congress and the

Senate/House Appropriations Committees• Flash• Quarterly• Annual

•Website

TITLE XV—ACCOUNTABILITY AND TRANSPARENCY

Subtitle B - Recovery Accountability and Transparency Board

The Board will establish and maintain a user-friendly and public website containing:

1.Materials explaining what Act means to citizens2.Accountability information , including findings from audits, Agency IGs, and GAO3.Data on relevant economic, financial, grant and contract information4.Detailed data on awarded contracts that expend funds including information on competitiveness and process used for contract award., and summaries for contracts over $500,000.5.Printable reports on covered funds obligated by month to each state and congressional district6.A method for public feedback on contract performance

The Board will establish and maintain a user-friendly and public website containing:

7.Detailed information on Fed govt contract/grant expending funds, including data elements required with Federal Funding Accountability and Transparency Act of 2006. Aggregate reporting for awards below $25,00 or to individuals

8.A link to estimate of jobs sustained/created by Act

9.A link to information on announcements of grant competitions and solicitations for contracts to be awarded

10.Links to other state and government websites with info on covered funds

The Board will establish and maintain a user-friendly and public website containing:

11.The plan from each federal agency using covered funds

12.Info on Federal allocation of formula grants & awards of competitive grants using covered funds.

13.Info on Federal allocations of mandatory & other entitlement programs by State, county of geographical unit.

14.Job opportunities organized by location, and links to accessing job opportunities, with local employment agencies, State job banks, Labor Dept Career One Stop website, state, local and other public agencies plus contracted private firms receiving Federal funding

Any inspector general of a Federal department or executive agency shall review, as appropriate, any concerns raised by the public about specific investments using funds made available in this Act.

Any findings of such reviews not related to an ongoing criminal proceeding shall be relayed immediately to the head of the department or agency concerned.

In addition, the findings of such reviews, along with any audits conducted by any inspector general of funds made available in this Act, shall be posted on the inspector general’s website and linked to the website established by section 1526, ( RAT Board website)

Section 1514 INSPECTOR GENERAL REVIEWS

IN GENERAL. A person who believes that the person has been subjected to a reprisal prohibited by subsection may submit a complaint regarding the reprisal to the appropriate inspector general.

The inspector general has up to 180 days after receiving a complaint to determine it frivolous, make a report or agree to an extension

SEMI-ANNUAL REPORT ON EXTENSIONS. The inspector general shall include in semi-annual reports to Congress a list of those investigations for which the inspector general received an extension.

SEMI-ANNUAL REPORT. The inspector general shall include in semi-annual reports to Congress a list of those investigations the inspector general decided not to conduct or continue under this paragraph

Section 1553 PROTECTING STATE AND LOCAL GOVERNMENT AND CONTRACTOR WHISTLEBLOWERS.

Semi-Annual:◦ Separate section for Recovery funds

Listing of monetary findings for audits and cases List of investigations with extensions - whistleblowers List of investigations not undertaken - whistleblowers

Recovery Accountability and Transparency Board:◦ Quarterly reports to the Board on Audit Findings

OIG Website:◦ Link Audits and Investigation cases to the Recovery and

Transparency Board website.

Budget:◦ Report expenditure of Recovery Funds to the

Department

GAO reviewing 16 states receiving 2/3 of Recovery Act grants◦ Region 1: MA Region 6: TX◦ Region 2: NY, NJ Region 7: IA◦ Region 3: PA Region 8: CO◦ Region 4: GA, FL, NC, MS Region 9: AZ, CA◦ Region 5: IL, MI, OH

Also reviewing recipient reports from all 50 states and following up on those with red flags

Reviews reported bi-monthly