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University Of Hawai‘i Office of Research Services American Recovery and Reinvestment Act of 2009 (ARRA) Info Session September 3, 2009 1 Agenda Introduction: – – Part I: Regulatory Provisions – general provisions of ARRA Part II: Reporting Instructions – 2 Enactment of ARRA UH Proposals and Awards proposed reporting instructions for UH Introduction: ARRA 3 Enacted by Congress in February 2009 Based largely on proposals by President Obama Intended to provide a stimulus to the U.S. economy in the wake of the economic downturn Stimulus package worth $787 billion Save and create 3.5 million jobs over the next two years Introduction: UH ARRA Proposals and Awards As of August 31, 2009 (through ORS) UH has: – – 4 submitted 124 Proposals, totaling $144 Million received 39 Awards, totaling $18 Million Part I – ARRA Regulatory Provisions 5 Quarterly Reports - §1512 Whistleblower Protections - §1553 Davis Bacon Act - §1606 Buy American Requirements - §1605 ARRA Sub-awards Quarterly Reports Why – Who – – (1) Prime recipients (2) Sub-recipients who have been delegated the responsibility for reporting (by the prime) When – – 6 Provide transparency, oversight and accountability into the use of funds Due 10 calendar days after the end of the quarter that recovery funds were received First report due Oct. 10, 2009 Quarterly Reports (continued) What – – – 7 Total amount of funds received; and of that, the amount spent on projects and activities List of projects and activities funded by name including Description Completion Status Estimates on jobs created or retained Details on subcontracts (vendor) or sub-awards (sub-recipients) For amounts of $25,000 or greater, detailed information for the contract or award For amounts below $25,000, report aggregate information Quarterly Reports (continued) How – – 8 Prime Recipient will upload data to www.FederalReporting.gov Reports will be prepared and made available to the public on www.Recovery.gov Quarterly Reports (continued) Estimate on Jobs Created or Retained – – – – – 9 A job created is a new position created and filled or an existing unfilled position that is filled because of ARRA; a job retained is an existing position that would not have been continued to be filled without ARRA. A job cannot be counted as both. Include only direct employment Express in full-time equivalents (FTE). Take total actual hours worked during the quarter and divide by number of hours available in a full-time schedule for the quarter. Prime recipient must report estimates for all sub-recipients and vendors that receive $25,000 or more For description of jobs created, may rely on position titles / descriptions Quarterly Reports (continued) Agency Requirements – OMB Guidance – M-09-21, Implementing Guidance for the Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009 (June 22, 2009) – available on http://www.whitehouse.gov/omb/memoranda/ Recovery.gov – 10 Recipients must comply with specific agency reporting requirements Recipient Reporting Information Whistleblower Protections 11 Under existing Federal laws, regulations and OMB Cirulars regulating the expenditure of federal funds, recipients must manage and expend awarded federal funds appropriately. ARRA Section 1553 extends investigatory powers of the Inspector General and other authorities to relevant personnel of the Recipient’s contractors, subcontractors, or other recipients of funds pursuant to a contract. Any employee who alleges “whistleblowing” or disclosing information about gross mismanagement or waste of stimulus funds is protected from reprisal (discharge, demotion or other discrimination). Whistleblower Protections (continued) 12 Recipients and major contractors should maintain programs and procedures to manage the risk, to detect and remediate instances of mismanagement, fraud, waste or unlawful use of ARRA funds, and properly record and act upon reports. Davis-Bacon Act 13 ARRA Section 1606 mirrors existing requirements of the DavisBacon Act and applies to all ARRA funded construction projects. Laborers and mechanics employed by contractors and subcontractors on ARRA funded projects for construction, alteration, maintenance or repair (including painting and decorating) must be paid the prevailing wages in the wage determination included in the contract. Contractors and subcontractors must pay wages on a weekly basis and submit weekly certified payroll records. ARRA Buy American 14 ARRA Section 1605 prohibits the use of recovery funds for a construction, alteration, maintenance, or repair of a public building or public work unless all the iron, steel, and manufactured goods used in the project are produced in the U.S. ARRA definition of “manufactured good” centers on the fact of assembly of the good in the U.S., but before it gets to the construction site. The origin of the original components is not a factor. (Parts can be from outside the U.S., but must be assembled in the U.S.) ARRA Buy American - Waivers Under OMB rules, waivers may be granted based upon the following: – – – 15 Public interest – application of the requirements would be inconsistent with the public interest, as determined by Agency Administrator. Non-availability – Agency Administrator finds that the materials for which a waiver is requested are not available in the U.S. in sufficient and reasonably available quantities and of a satisfactory quality; and Cost-differential – Agency Administrator finds that use of a domestic product will increase cost of entire project more than 25%. ARRA Subawards 16 ARRA Terms and Conditions must be flowed down to any sub-awards All ARRA sub-awards will be forwarded to ORS for review to ensure that proper ARRA terms and conditions are included (i.e. For NSF, if after 12 months, no allowable expenditures have been incurred, award may be terminated.) Part II – UH Proposed ARRA Reporting Instructions 17 ARRA Reporting Process 18 Upon acceptance of the awards, ORS will notify PI and FO if the award is funded under ARRA Awards issued under ARRA – identified in FMIS with “A” in Report Format on Screen 603 ARRA Reporting Process (Cont.) 19 ORS Compliance will update data elements from award documents on Excel template for each award Approximately 2 weeks prior to end of the quarter, PI and FO will receive an email with the partially updated Excel template for their awards and a request to provide selected data elements Timeline – If no sub-awards or subcontracts > $25,000, information will be due by the 3rd calendar day of the month following the quarter end – If there are sub-awards or subcontracts > $25,000, information will be due by the 5th calendar day of the month following the quarter end ARRA Reporting Process (Cont.) 20 By the 10th calendar day of the month following the quarter end, ORS Compliance will upload the individual award templates to FederalReporting.gov. Between the 11th and 20th calendar day of the month following the quarter end, ORS Compliance will perform data quality reviews and may be contacting PIs and FOs for supporting documentation ORS Website – ARRA Reporting Reporting Guidelines – Responsibilities – Procedures – Instructions Prime Recipients – identifying subcontracts (vendor) and obtaining data – Jobs created / retained – 21 Sub-recipients Vendors Resources – links, Q&A Award Information Data Sub-awards to individuals: – Payments to vendors < $25K: – Total number and amount (expenditures) Sub-awards < $25K (encumbrances): – 22 Total number and amount (encumbrances) Total number and amount (exclude individuals) Project Information Data (Status) Project status: – – – – Based on performance progress reports and other relevant non-financial performance info Awards that fund multiple projects/activities – 23 Not started <50% completed >50% completed Fully completed Use best estimate on any aggregate data and information Project Information Data (Jobs) Number of jobs created and retained (FTE): – – Cumulative average @ each quarter-end Average to include: Regular UH employees Overload, Casual, Student help & RCUH employees Sub-recipient & vendor employees – Ideally obtain via email or in other written form – If unable to obtain written documentation; note date, name & title of person contacted at the sub-recipient or vendor 24 Project Information Data (Jobs) (Cont.) Description of jobs (job titles) created and retained in US & outlying areas – 25 Outlying areas = Commonwealths, Territories, and Minor outlying islands (i.e. Johnston, Midway) Project Information Data (Infrastructure Awards) Modernizing roads, bridges, transit & waterways – 26 May have been awarded to the State and/or C&C governments (UH may be a sub-recipient) Total Federal ARRA infrastructure expenditure (total awarded to us) Contact name, email, phone & address info Purpose & rationale Primary Place of Performance Data 27 Address information of “Primary” location Congressional District – 2 digit code If various locations, may use reasoning for determining on or off campus IDC rates Sub-recipient(sub-awards >=$25K) Data Reporting Sub-recipient information: – – – Sub-award information: – – – 28 DUNS # Sub-award # (RCUH PO#) Sub-recipient Congressional District – 2 digit code Amount of sub-award Total sub-award funds disbursed Sub-award date Sub-recipient(sub-awards >=$25K) Data Reporting - continued Sub-recipient place of performance – Sub-recipient Highly Compensated Officers – 29 Address information Only required if subrecipient received (1) 80% or more of annual revenues and $25,000,000 from Federal awards in the preceding fiscal year and (2) information is not available to the public. If UH is the sub-recipient, make sure to follow prime recipient’s instructions for reporting Vendor (purchases >=$25K) Data Reporting Purchases >=$25K (individual payment transactions) – – – – – – 30 Sub-award # - optional, leave blank Vendor DUNS # Vendor name Vendor headquarter zip code Product and service description Payment amount REMINDERS 31 Contact Sub-recipients and Vendors (receiving $25,000 or more) early to obtain required data Maintain documentation to support data elements – especially for jobs created / retained Expect increased audit scrutiny from external auditors and internal reviews by ORS Compliance QUESTIONS? Contact: ORS Compliance Section [email protected] 32