Brown Bag Luncheon Series August 12, 2009

American Recovery & Reinvestment Act of 2009 (ARRA): Overview of OMB Guidance and Strategy in the Implementation of Reporting Requirements

Brown Bag Luncheon SeriesAugust 12, 2009

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ARRA – Introduction of Panel

American Recovery and Reinvestment Act of 2009 (ARRA): Overview of OMB Guidance and Strategy in the Implementation of Reporting Requirements

Topic Presenter Email Telephone

Introduction Penny Cook [email protected] 785-6475

ARRA Timeline (February 22 through October 30) Barbara Siegel [email protected] 785-3680

ARRA Highlights• Proposals and Awards-Where does Yale Stand?

Barbara Siegel [email protected] 785-3680

ARRA Reporting Requirements• Overview• Human Resource Assistance• Procurement Assistance

Tracy WaltersRob BoresCle Palcso

[email protected]@[email protected]

436-8455432-5974436-9478

ARRA Accountability and Reporting• Federal• Institutional• Departmental

Tracy WaltersSteve DiCarloAnn Corris

[email protected]@[email protected]

436-8455737-1389436-8833

ARRA Reporting Solution Paul DiBello [email protected] 432-6282

Questions and Answers All Panel Members

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ARRA - Introduction

What will you take away from today’s presentation?• ARRA timeline and Yale ARRA statistics.• A general understanding of the new ARRA reporting

requirements.• What will be the Principal Investigator’s and

Departments role with ARRA Reporting.

Interchangeable terms used for the American Recovery and Reinvestment Act of 2009 throughout today’s presentation:

• ARRA• Recovery Act• Stimulus Funds• Section 1512

The ARRA Timeline and Highlights

SLIDE 5

ARRA Timeline

2/17/2009 11/10/2009

3/1/2009 4/1/2009 5/1/2009 6/1/2009 7/1/2009 8/1/2009 9/1/2009 10/1/2009 11/1/2009

2/17/2009ARRA Signed

into Law

3/3/2009Federal Agencies

report on use of Funds 8/17/2009

Early Registration for Recipient

Reporting

10/10/2009Recipient Reporting Deadline

4/15/2009Administrative Supplement

Deadline

6/17/2009Extramural Research Facilities

Improvement Program

$10-$15 million

9/17/2009Core Facility Renovation, Repair, and

Improvement4/27/2009Challenge

Grant Deadline

6/22/2009OMB

Guidance on ARRA Reporting

Requirements

10/21/2009Prime

Recipient Review of Submitted

Data by Sub(s)

10/29/2009Agency

Deadline for Review

of Submitted

Data

10/30/2009Reports

Published on

Recovery.Gov


ImprovementProgramDeadline

$2-$5 million

5/6/2009High End

Instrumentation Grants

Deadline

5/27/2009"GO"

Grants Deadline


ImprovementProgramDeadline

$5 - $10 million

4/21/2009Competitive

Revision Deadline

SLIDE 6

ARRA Highlights: Where does Yale stand?

• 849 ARRA Proposals Submitted by Yale

Proposal Type

No. of Proposals

% of Proposals

Administrative Supplements

388 46%

Conversions1 71 8%

New2 390 46%

Most Common “New” Proposal Types

No. of Proposals

% of “New” Proposals

Challenge Grants 262 67%

Grand Opportunity Grants

35 9%

1. Conversions: Proposals previously submitted prior to ARRA and funded under ARRA, per sponsor request.

2. New: Funding opportunities only available through ARRA support.

** Data current as of 8/7/2009

SLIDE 7

ARRA Highlights: Where does Yale stand?

• 107 ARRA Awards at Yale

1. Data Source: http://projectreporter.nih.gov/files/ARRA-projects.xls

** Data current as of 8/11/2009

• 87 NIH• 19 NSF• 1 State of CT

Top 10 Awardees for NIH1

Institution No. of NIH-ARRA Awards

Institution No. of NIH-ARRA Awards

1. Johns Hopkins University 117 6. University of Washington

81

2. University of Michigan at Ann Arbor

115 7. Washington University 81

3. University of Pennsylvania

111 8. University of Pittsburgh at Pittsburgh

80

4. Yale University 87 9. University of California, Los Angeles

77

5. Duke University 81 10. University of Minnesota, Twin Cities

71

SLIDE 8

ARRA Highlights: Where Does Yale Stand?

• ARRA Notices of Award: Terms and Conditions– Be aware that the scope and/or terms and

conditions of your ARRA Notice of Award.• For example, Yale investigators have seen NIH combine

an equipment grant with an administrative supplement into one award.

– Notice of Awards may include additional reporting requirements for ARRA that are over and beyond the reporting requirements discussed today.

– Additional award changes may include budget reductions, etc.

SLIDE 9

ARRA Highlights

• Effective Practices upon receipt of ARRA Awards:– Be sure to read all Notice of Awards.– Be sure to discuss with GCA when you become aware of

any unusual requirements.– Extensions of time may be required for the Prime Award

in order to match the project period of the new ARRA Supplement.

– Work with the Principal Investigator upfront to ensure labor schedules and cost allocation methodologies are planned in advance. Due to the associated high risk assigned by OMB and OIG to Stimulus awards, the Federal government is expected to be more aggressive with both program and financial audits, as well as with expenditure reviews.

ARRA Reporting Requirements

SLIDE 11

Overview of ARRA Reporting Requirements

• OMB Memorandum M-09-21, Implementing Guidance for the Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009*, dated June 21, 2009:– Answers questions and clarifies issues related to the mechanics

and chronology of recipient reporting required by ARRA;– Provides clarification on what information will be required to be

reported into the central reporting solution at www.FederalReporting.gov and what information will be reported on www.Recovery.gov;

– Instructs recipients on steps that must be taken to meet these reporting requirements, including the incorporation of subrecipient 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 ARRA recipient reporting requirements.

* Memo M-09-21 can be found at the following link: http://www.whitehouse.gov/omb/assets/memoranda_fy2009/m09-21.pdf)

** Slide adapted from the OMB Presentation Recovery Act Overview Webinar 7-20-09

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What reporting is required under Section 1512?– A list of projects and activities funded by award to include:

• Description• Project status as a percentage of completion • Estimates on jobs created or retained (Prime, Subawards and

Vendors) ;» Description of positions» Reporting of cumulative percentage for both prime, subawards, and

vendors

– Total amount of funds received; and of that, the amount spent on projects and activities; Aggregate reporting required in three classifications:• Subawards to institutions• Subawards to individuals• Cumulative expenses of all other categories of expense

– Details on sub-awards and other payments• Separate reporting of vendors greater than 25K • Number of Subawards and amounts paid

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• Prime Recipient Basic Requirements:

– Federal Funding Agency Name– Award identification– Recipient DUNS– Parent DUNS– Recipient CCR information– CFDA number, if applicable– Recipient account number– Project/grant period– Award type, date, description, and amount– Amount of Federal Recovery Act funds expended

to projects/activities– Activity code and description– Project description and status– Job creation narrative and number– Infrastructure expenditures and rationale, if

applicable– Recipient primary place of performance– Recipient area of benefit– Recipient officer names and compensation (Top 5);

when applicable– Total number and amount of small subawards,

which are less than $25,000

Federal AgencyNIH/NSF

Yale University(Prime Recipient)

University A(Sub-recipient)

Vendor A

Vendor B


SLIDE 14


• Sub-Recipient Basic Requirements (also referred to as FFATA Data Elements):

– Subrecipient DUNS– Subrecipient CCR information– Subrecipient Type– Amount received by subrecipient – Amount awarded to subrecipient– Subaward date– Subaward period– Subrecipient place of performance– Subrecipient area of benefit– Subrecipient officer names and

compensation (Top 5); when applicable

*Prime recipient reports unless delegated to subrecipient




Vendor A

Vendor B


SLIDE 15


Recipient Vendor Basic Requirements – DUNS or Name and zip code of

Headquarters (HQ)– Expenditure Amount– Expenditure Description

Sub-Recipient Vendor Basic Requirements– DUNS or Name and zip code of

Headquarters (HQ)

*Prime recipient reports unless delegated to subrecipient




Vendor A

Vendor B


SLIDE 16


• When do ARRA Reporting Requirements begin?– The first scheduled reports are due October 10.– Reporting will be cumulative from inception.

• How will recipients report ARRA funds?– Reports will be submitted via www.FederalReporting.gov.

• Will we be expected to report all Federal awards including Non-ARRA funds this way going forward?– No, these new reporting requirements are

exclusively for section 1512 reporting, ARRA Awards.

SLIDE 17


Human Resources Assistance• Contact your HR Generalist or departmental HR Manager as

soon as you are notified of an award to make them aware of potential staffing needs.

• HR can assist you in developing your position description, defining position requirements and getting your position appropriately classified for posting and reporting purposes.

• The Staffing Dept. will review your position requirements and match to the skill sets of Yale employees currently in layoff status.

• If your position requires skills not currently available in house then it will be posted on the external website.

- In anticipation of research staffing needs as a result of ARRA Awards, the Staffing department has pre-screened candidates in our STARS database .

- Postings can be waived in cases where you are interested in hiring a qualified layoff candidate.

- If you have an immediate need for a Research Assistant and a qualified IEP staff member is available, they may be provided to you at no cost during the posting process.

- You may elect a 90 day trial period for hires from layoff which will be paid for by Human Resources-your HR Generalist and/or Recruiter can assist you.

SLIDE 18


Purchasing Assistance• To help Purchasing recognize purchases greater than 25k

that are being charged to stimulus funds, indicate ‘Stimulus Funds’ in the requisition’s Notes section. For SciQuest orders, this would be entered as an Internal Note under the Yale Internal Info tab.

• For purchase orders over $25K, Purchasing is developing a form to collect required data from the vendor, including DUNS Number and Positions Created or Retained. They will collect the data from the vendor.

• Purchasing will run ongoing queries to identify purchases/payments that require ARRA reporting data and collect the data from the vendor regardless of whether the purchase originated from a purchase order (e.g., SubAward payments).

• Fran Consiglio will serve as a lead within Purchasing for Stimulus Fund needs, assisting other Buyers and their assistants as needed. However, please work with the commodity’s primary buyer for your purchase.

ARRA Accountability and Reporting

SLIDE 20


Federal Oversight Requirements:

• Agency Oversight

– Agencies must take steps, beyond standard practice, to initiate additional oversight mechanisms in order to mitigate the unique implementation risks of ARRA.

• Inspector General

– OIG offices are receiving supplemental funding for ARRA oversight.

• Audits– OMB Circulars, specific agency’s policies and

procedures, as well as special Terms and Conditions associated with each award applies to ARRA funding.

SLIDE 21


Institutional Requirements:

• ARRA awards must be tracked separately in order to meet the additional reporting requirements.

• Quarterly Accountability Reports – Cumulative reporting of data.– Submitted by the 10th day following the calendar quarter end.– Current methodology will be to use the data from the most

recent month-end close. For quarter ending September 30, quarterly reports will provide data from August month-end close.

• Higher Risk associated with ARRA funding– May require Yale to establish lower thresholds for cost

transfer reviews and GCFA approvals.

SLIDE 22


Institutional Accountability and Reporting:• GCA’s Role:

– Review and verify special terms and conditions, as well as additional reporting requirements within Notice of Awards from Federal agencies and subaward documents where Yale is a subrecipient of ARRA funds.

– Provide templates of reporting requirements to subaward recipients where Yale is the prime.

– Verify compliance checks.– Establish awards in OGM.

• GCFA’s Role:– Develop and implement a process and system to meet ARRA

reporting requirements.– Verify accuracy of data reported within the various systems.– Work with departments to ensure completeness of data.– Certify and submit reports via the Federalreporting.gov website

within the established deadline dates.

SLIDE 23


Institutional Accountability and Reporting:• ARRA Award Setup and Tracking

– Second digit in Award PTAEO replaced with an “S” to signify Stimulus.

– Short title starts with STIM:– Attribute setup to record Y or N for Stimulus funds.– Accountholder report showing the Stimulus attribute.

• Yale as a subrecipient of Federal Stimulus Awards (flow-through)– flex field(s) will be created to identify whether Yale via

GCFA is required to report directly to the FederalReporting.Gov website or to the Prime.

SLIDE 24


Account Holder Report:The words Stimulus Award will appear on each page of the Account Holder Report by Person and the Account Holder Report by PTAO in the header section.

Changes to page

SLIDE 25


Departmental Accountability and Reporting:Award Receipt• Review NOA Terms and Conditions.• Contact and discuss with your GCA team member if there are

any unusual terms or funding anomalies, which may require special attention.

Reporting • Review award budget, identify personnel, verify charging and

charging instructions upfront, and develop an allocation methodology with the Principal Investigator prior to charges posting to the award.

• Plan ahead; make sure labor schedules and cost allocation methodologies are planned and implemented in advance.

• Minimize cost transfers to ARRA Awards; Due to the high risk nature of these awards if a transfer is required, make sure the transfer is well documented.

SLIDE 26


Departmental Accountability and Reporting:Reporting (Continued)• Confirm all ARRA awards appear on your list of

reports to review.• Review quarterly report information for accuracy.• Once reviewed, work with the Principal

Investigator to verify any edits or changes required in the pre-populated reporting data.

• Submit quarterly reports to GCFA within the designated time request (anticipated to be 5 to 10 business days from initial release to department).

ARRA Reporting Solution

SLIDE 28SLIDE 28


Other’s Approach to ARRA Reporting• Several institutions are requesting departments and

principal investigators to fill-in the blank excel forms for ARRA reporting.

Yale’s Approach to ARRA Reporting• Minimize the time required by the principal investigator

and departmental administrator in completing quarterly ARRA reports.

• Develop a system and process to accumulate as much information available from Yale’s systems to pre-populate the quarterly report form.

• At present, it is expected that all required information can be pre-populated into the quarterly reporting form, which will only require the department (PI, and business administrator) to verify reports and check for accuracy.

SLIDE 29SLIDE 29


Solution is being developed in the Oracle Environment• Utilizing the e-business suite tools.• Developing own set of tables for data extraction, translation,

and population.• User interface will be developed with a workflow picklist and

will enable data entry and corrections in the Oracle Forms environment.

• Access to data and security of forms will be provided at the departmental level.

Reporting • Current expectation is that all data will be pre-populated

within the form for department or PI review and verification. • Once submitted, the form will appear in the GCFA worklist for

final review, verification and approval for uploading onto the federalreporting.gov website.

SLIDE 30


Database

GCA Proposal/Award

data into GPAS/InfoED

Automated Process extracts data from

system storage and populates ARRA

Database Populates

Dept/Business Office UserInputs/Completes missing Info.

GCFA User reviews Database

and updates data - QC

Approves & Releases

Uploads to Federal Reporting.gov

website

Oracle Form

Oracle Form

Purchasing/Procurement enters data into Oracle (HOP1)

ASU enters Award setupInformation into OGM

(HOP1)

Data Extract Performed

on-Demand

Storage Group Storage Group

SLIDE 31


DS0018 STIM Ouellette/NSF DMR Ouellette, Nicholas Testroet 8/1/2009 7/31/2012

DS0011 STIM Culurcielle/NSF Culurciello, Eugenio 8/1/2009 7/31/2012

DS0010 STIM Zimmerman/NSF Zimmerman, Julie Beth 7/15/2009 6/30/2012

DS0007 STIM OSUJI/NSF CAREER Osuji, Chinedum 8/1/2009 7/31/2014

DS0001 STIM Ramirez/NSF DMR Ramirez, Ainissa Gweneth 7/1/2009 6/30/2012

Departmental Worklist Screen shot

• Select Award by checking box on the left and click on “Open Award”

SLIDE 32


NSF Ntl Science Fdn

Will be Pre-populated

DMS0840000

47.082

Microstructural Engineering of Shape Memory Thin Films and Nanowires

04-320-7562

DS0001

New Haven, Connecticut

7/1/2009 6/30/2012

9/30/2009

No

5/22/2009

Quarterly

GCA is preparing abstracts to be entered here

9,068

47

405,000

Less than 50% Completed

.50

0.00

0.00

0.00

0.00

1.22

0

1.99

0 0.00Grant

New Haven

New Haven

CT

009

05

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ARRA – Additional Information

• ARRA Reporting Update - Thursday, September 3 from 12:30pm – 2:00pm – Cohen Auditorium, Child Study Center

• Today’s Brown Bag Presentation will be available at:

http://www.yale.edu/researchadministration/BrownBagPresentations.html

• Centralized site for OMB Guidance Documentshttp://www.recovery.gov/?q=content/recipient-reporting

Questions and Answers