Transcript ARRA Reporting Training

ARRA Reporting Training
LSU Health Sciences Center at New Orleans
September 29, 2009
American Recovery and
Reinvestment Act of 2009
Signed February 17, 2009
Provided $787 Billion in spending and tax relief
Intended to Stabilize State Budgets
Provided Additional Funds for Research
ARRA Procurement
Requirements
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 (“materials”) used in the project are produced in
the United States.
Section 1606 of the Recovery Act requires the payment of DavisBacon Act 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.
If you think either of these situations might apply, you should contact
Purchasing to ensure that these transactions are compliant with these
rules.
ARRA Section 1512
ARRA Section 1512 outlines the reporting requirements
associated with ARRA Funds
Focus on Transparency and Jobs Creations/Retention
General Comments about Section 1512
There are no experts
Guidance is coming out daily
There are many unanswered questions
We need to work together to identify issues and
seek out answers
Section 1512 Guidance
The Office of Management and Budget has issued
Guidelines
NIH has issued guidelines
Counsel on Governmental Relations (COGR) has issued
answers to Frequently Asked Questions (FAQ’s)
Association of Research Universities including LSUHSC-NO
Involved in all aspects of federally funded research
Provides advice and information to its membership
Helps OMB to develop Federal policies and practices
Additional guidance can be found on the SPO website
LSUHSC-NO Reporting Plan
SPO will send PI and the business manager a Report Due Reminder
on the 5th of the last month of each quarter
1512 templates provided on the Sponsored Project Office (SPO)
website
PI or their designee will complete select data elements in the reporting
templates by the 1st of the month following the reporting quarter
PI or designee will provide SPO with Vendor data by the 1st of the
month following each reporting quarter
SPO will review the data, update the reporting templates for the final
general ledger information and will submit the templates to
FederalReporting.gov on the 10th of the first month of each quarter.
SPO Website
http://www.lsuhsc.edu/no/administration/accounting/Sponsored
%20Projects/SPAdefault.aspx
ARRA 1512 Report Template link
Leads to a list of departments that leads to a list of
awards
Each Template is prepopulated
Each Template provides instructions
Basic, Prime Element, Sub Element
Prime and Sub Element instructions are from NIH and OMB
Department Data Elements –
Prime Tab
Final Report – Y or N
Total # of Sub Awards to Individuals
Total Amount of Sub-awards to individuals
Total # of Sub Awards Less than $25,000
Total Number of Sub-awards less than $25,000/award
Award Description
Project Status
Number of Jobs
Department Data Elements –
Prime Tab (Continued)
Description of Jobs Created/Retained
Quarterly Activities/ Project Description
Activity Code
Infrastructure Contact Name, Contact Information and Address if
applicable
Infrastructure Purpose and Rationale if applicable
Primary Place of Performance
Department Data Elements –
Sub-recipient Tab
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.
Complete if sub-award is greater than $25,000.
Reporting requirements should be included in the subcontract with the sub-awardee.
Department Data Elements –
Sub-recipient Tab (Continued)
Elements to be completed are:
Sub Recipient DUNS Number
Sub Award Number
Sub Recipient Congressional District
Amount of Sub Award
Total Sub Award Funds Disbursed
Sub Award Date
Sub Award Place of Performance
Department Data Elements –
Sub-recipient Tab (Continued)
Complete the 5 most highly compensated employees for Sub
Recipient if in the recipient’s preceding fiscal year, the recipient
received—
(A) 80 percent or more of its annual gross revenues from Federal
contracts (and subcontracts), loans, grants (and subgrants) and
cooperative agreements; AND
(B) $25,000,000 or more in annual gross revenues from Federal
contracts (and subcontracts), loans, grants (and subgrants) and
cooperative agreements; AND
(C) The public does not have access to information about the
compensation of the senior executives 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.
Department Data Elements –
Vendor Tab
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.
The characteristics of a vendor that make it distinct from a subrecipient are:
• Provides the goods and services within normal business
operations;
• Provides similar goods or services to many different purchasers;
• Operates in a competitive environment;
• Provides goods or services that are ancillary to the operation of the
Federal program; and
• Is not subject to compliance requirements of the Federal program.
Department Data Elements –
Vendor Tab (Continued)
Email SPO with the Vendor information from Sub-recipient
that is less than $25,000.
Data Elements to be submitted to SPO.
– Number of Vendors less than $25,000
– Aggregate amount of Vendors less than $25,000
Department Data Elements –
Vendor Tab (Continued)
Email SPO with the Vendor data elements if a payment of
greater than $25,000 to a vendor by either the prime
recipient or a sub-recipient is made.
Payments should not be artificial divided to fall below this
threshold.
Data Elements to be submitted to SPO:
–
–
–
–
–
–
Sub-recipient that the Vendor belongs to if applicable
Vendor DUNS Number
Vendor Name
Vendor Headquarter Zip code + 4
Product and Service Description
Payment Amount
Estimating the Number of
Jobs Created/Retained
ARRA Section 1512 requires that an estimate of the number of jobs
created and jobs retained in the United States and outlying areas
be reported.
This estimate shall include any new positions created and any existing
filled positions that were retained to support or carry out Recovery
Act projects.
For grants and loans, the number shall include the number of jobs
created and retained by sub recipients and vendors.
The number shall be expressed as ‘‘full-time 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
or federal contractor.
Estimating the Number of Jobs
Created/Retained (Continued)
NIH Guidance –
Percentage of effort can be used to measure FTEs instead of hours.
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.
For example, a full-time 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.
Estimating the Number of Jobs
Created/Retained (Continued)
Vendor Jobs should not include “material suppliers.” Jobs
related to “material suppliers” are not considered direct
jobs created or retained.
The example given by OMB is that a seller of equipment
such as a microscope would be considered a vendor
but a seller of supplies such as microscope lens would
be considered a “material supplier.”
First Reporting Cycle
October 10th, 2009 is the first reporting period.
Templates must be completed and sent to SPO
no later than October 5th. Please save a copy.
Any Questions?