Bureau of Indian Affairs Alaska Region May 25-27, 2010

1. Assistant Secretary of Indian Affairs Office of the Chief Financial OfficerRecovery ActPrime Recipient Reporting Training Bureau of Indian Affairs Alaska Region May 25-27, 2010

2. Presenter Frank Dumanal, PMP Prime Recipient Reporting Senior Project Manager Office of the Chief Financial Officer E-mail: Frankie.dumanal@bia.gov Phone: (703) 390-6379

3. Introductions Name Affiliation ARRA Role

4. Overview and Objectives • Registration • Initial Submission • Specific Data Elements Guidance • Recipient/Sub-Recipient Review • Agency Review • Lessons Learned • Timeline and Activities for Continuous QA • Reporting Assistance • Course Format • Recovery Update/Status • Definition of Terms • FederalReporting.gov and Recovery.gov Relationship • Basic Recipient Framework • Recipient Reporting Example • Prime Recipient Responsibilities • Sub-Recipient Responsibilities • July 2010 Reporting Cycle

5. Various Recovery Act Reports Section 1512, FederalReporting.gov Quarterly Report DOI Monthly/Quarterly Project Status Report; Risk Mangement DOI/OMB Weekly Financial Report Federal Highway Quarterly Report (Roads) Government Performance Results Act (GPRA) Data Reconciliation Report; Continuous Data Quality Review Ad Hoc Reporting

6. Recovery Act Update/Status • 556 out of 564 Recipients Reported; highest DOI percentage • Report data can be corrected on a continuous basis until June 15 • Reports will updated on Recovery.gov • Wednesday, May 19 • Wednesday, June 2 • Wednesday, June 16 (Final) • Quality Review Process • Involves extracting data from FederalReporting.gov on who reported • Compares extract file with Department and Indian Affairs procurement and acquisition data • Comparison creates a file of mismatched data for resolution • Award number • Award amount • DUNS number

7. Definition of Terms Prime Recipient – Non-Federal entity that receives Recovery Act funding as Federal awards in the form of grants, cooperative agreements, or loans directly from the Federal Government. Sub-Recipients – Non-Federal entity that is awarded Recovery funding through a legal instrument from the prime recipient to support the performance of any portion of the substantive project or program for which the prime recipient received Recovery funding. The terms and conditions of the Federal award are carried forward to the sub-recipient. Vendor –Entities or individuals from which the prime recipient or sub-recipient procures goods or services needed to carry out the project or program. Vendors are not awarded funds by the same means as sub-recipients and are not subject to the terms and conditions of the federal financial assistance award.

8. Definition of Terms So what’s the difference between a Sub-recipient and a Vendor? Answer: Sub-recipients support performance of a mission. Vendors provide products or services in support of the mission. Data requirements for vendors are reduced. Prime Recipients may not delegate reporting to vendors. Vendor characteristics that make it distinct from a sub-recipient are summarized below: • Provides 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 • Is not subject to compliance requirements of the Federal program

9. Definition of Terms Data Universal Numbering System (DUNS) number – unique nine-digit number that identifies your organization. A tool of the federal government to track how federal money is distributed. Provided by Dun & Bradstreet (D&B). Central Contractor Registration (CCR) – Primary registrant database for the U.S. Federal Government. CCR collects, validates, stores, and disseminates data in support of agency acquisition missions, including Federal agency contract and assistance awards. Catalog of Federal Domestic Assistance Number (CFDA) – Number associated with the published description of Federal assistance programs in the catalog for a Recipient Award. The 6-character CFDA number is formatted as follows: ##.###. Treasury Account Symbol (TAS) – Serves as the identifier of the funding program source

10. Definition of Terms (cont’d) North American Industry Classification System (NAICS) – Developed as the standard for use by Federal statistical agencies in classifying business establishments for the collection, analysis, and publication of statistical data related to the business economy of the U.S. National Taxonomy of Exempt Entities – Nonprofit Program Classification (NTEE-NPC) – National Center for Charitable Statistics code used to describe Recovery Act projects or activities. Specifically for FederalReporting.gov, NTEE-NPC code should be entered as the Activity Code for award funding of non-infrastructure projects for grants and loans award types. Serves as the identifier of the funding program source www.FederalReporting.gov – OMB’s on-line web portal that will collect all Recovery Act recipient reports. This is the central reporting solution for Federal agencies, prime recipients, and sub-recipients. www.Recovery.gov – A website that allows taxpayers to see how funds from the American Recovery and Reinvestment Act is being distributed and managed. The American public will be able to see the states, Congressional districts, and even Federal contractors that receive Recovery funds.

11. Definition of Terms FederalReporting PIN (FRPIN) – A nine-digit number created by FederalReporting.gov. For each DUNS number for which you will be reporting, you will need a FederalReporting PIN (FRPIN) to submit your report. • FederalReporting.gov assigns each DUNS number a unique FRPIN • Your organization may have received multiple ARRA awards under multiple DUNS numbers • You will need to identify each DUNS number for which you will be reporting. • FRPIN is provided to your organization POC as listed in the Central Contractor Registration (CCR) database. • POC will serve as your DUNS administrator or will delegate that responsibility to another person in your organization

12. FederalReporting.gov & Recovery.gov Relationship Recovery.gov Reporting Data Portal Federalreporting.gov Recipient Reporting Publish • Provides: • Public data access • Coverage Maps • Standard Reports • Reported Data • Supports: • Recipient Registration • Recipient Reporting • Report Review and Validation Database Database On-line web browser Method 1 Custom software XML Method 3 Excel Spreadsheet Method 2

13. Basic Recipient Framework Federal Agency Prime Recipient Sub-Recipient Vendor Vendor

14. Recipient Reporting Example BIA awards $1M Recovery Act grant to Tribe A BIA Tribe A purchases computer equipment worth $200K from XYZ Corp Tribe A (Prime Recipient) Tribe A sub-awards $500K to Corporation XYZ Corp (Vendor) Corporation (Sub-Recipient) Corporation purchases road equipment worth $50K from 123 Corp. 123 Corp (Vendor)

15. Prime Recipient Responsibilities • Ultimately responsible for reporting ALL data required by Section 1512 of the Recovery Act and OMB Guidance • Includes Federal Funding Accountability and Transparency Act (FFATA) data elements for the sub-recipients of the prime recipient • May delegate certain reporting requirements to sub-recipients (in writing) • Must report three additional elements associated with any vendors receiving funds from the prime recipient for payments greater than $25K

16. Sub-Recipient Responsibilities • May be required by Prime recipient to report Federal Funding Accountability and Transparency Act (FFATA) data elements • Must also report one data element associated with any vendors receiving funds from the sub-recipient • Vendor DUNS number • Name and zip code of vendor HQ if vendor does not have a DUNS number • Must report payments greater that $25K

17. July 2010 - Reporting timeline and activities 1 -10 11-21 22-29 Reporting is a quarterly responsibility that begins for the reporting period in which the award is made.

18. Registration FederalReporting.gov Pre-requisites • Valid email address • All recipients must have a DUNS number • Central Contractor Registration (CCR) • Prime and Sub Recipients must be registered

19. RegistrationDUNS: getting started • Does your organization already have a DUNS number? Multiple DUNS numbers? • Check at http://fedgov.dnb.com/webform • What is the DUNS number associated with this award? • Check award documentation • If not on the award documentation, use the DUNS number your organization provided on the award application • Do you already have a DUNS number registered in CCR? • If you don’t have a DUNS number, you may obtain on at http://fedgov.dnb.com/webform

20. RegistrationDUNS: obtaining a DUNS To request a new DUNS number, you will need the following information: • Legal name • Headquarters name and address • “Doing business as” name • Physical address • Mailing address (if different) • Telephone number • Contact name and title • Number of employees at your physical location

21. RegistrationCCR Registration • Check to see if you have either an active or inactive CCR registration

22. RegistrationCCR Registration (cont’d) • If you do not have a CCR registration, use the “Start New Registration” button • If you have an inactive registration, contact the CCR Assistance Center

23. RegistrationFederalReporting.gov user types There are several different types of users in FederalReporting.gov: 3 1 4 2 Recipient Point of Contact • Validates recipient users reporting on behalf of the organization • Assigns DUNS Administrators • Removes users from DUNS organizations • Administers FRPIN Federal Agency User • Award and/or fund Recovery Act grants, loans, and/or contracts • Track and monitor awards • Review and comment on recipient reports Recipient DUNS Administrator • Shares responsibilities with Recipient POC for one particular DUNS number • Can only serve as DUNS Administrator for one DUNS number • Remove users from DUNS organizations • Administer FRPIN Recipient User • Able to submit recipient reports • Must have FRPIN number approved by the Recipient POC or DUNS Administrator

24. RegistrationCCR / FR.GOV Points of Contact • Once an organization has registered in CCR, it has two defined Points-of-Contact: • The CCR Primary POC • The CCR Electronic Business POC • The POC User for FR.GOV (“Recipient POC”) will be the same individual(s) named within the organization’s CCR registration. • When someone registers with FederalReporting.gov (FR.GOV) using the same DUNS number as a DUNS registered with CCR, FR.GOV will automatically create a Point of Contact (POC) within the system. • An email with a User ID and temporary password will be sent to the CCR POCs when anyone tries to register the same organization in FR.GOV. Make sure CCR POCs understand their FR.GOV responsibilities

25. RegistrationFR.GOV Registration • After you have established a DUNS number, CCR registration, and have an administration strategy: • Go to www.FederalReporting.gov • Click the “Register Now” button • Follow the registration steps

26. Initial SubmissionRecipient reporting methods Method One - Online data entry through a web browser • Data entry form • Access through user’s desktop web browser • Time-out function built-in • “Binocular” icon Method Two - Excel spreadsheet • Download and fill out spreadsheet • Upload into FederalReporting.gov • Requires Excel 2003 or newer • Spreadsheet “locked” to prevent modifications • As of 3/09/2010, Version 1.6 Method Three - Custom software system extract in Extensible Markup Language (XML) • OMB guidance contains data dictionary and XML schema • Must match a specific XML schema format • XML schema available on FederalReporting.gov

27. Initial SubmissionAvoid duplicate reports $200K erroneously reported to FederalReporting.gov instead of $100K Scenario One - Decentralized reporting at the prime recipient level PRIME RECIPIENT Director A reports $100K $200K Director B reports $100K • Prime Recipient does not establish a single point of entry • Allows for multiple parties to enter data • Two different officials inadvertently create separate records and reporting on the same activity

28. Initial SubmissionAvoid duplicate reports $200K erroneously reported to FederalReporting.gov instead of $100K Scenario Two – Delegation by Prime Recipient to Sub-recipient Prime Recipient reports $100K $200K Sub-recipient reports $100K • Possible both Prime and Sub will report on same activity

29. Initial SubmissionAvoid duplicate reports $0 erroneously reported to FederalReporting.gov Instead of $100K Scenario Three – Correction Phase Prime-recipient “disables” his/her record of $100K $0 Sub-recipient “disables” his/her record of $100K

30. Initial SubmissionPrime Recipient required data • Total Number of Payments to Vendors less than $25K/ Award • Total Amount of Payments to Vendors less than $25K/ Award • Total Number of Sub Awards less than $25K/Award • Total Amount of Sub Awards less than $25K/Award • Award Description • Project Name or Project/Program Title • Project Status • Total Federal Amount ARRA Funds Received/Invoiced • Number of Jobs* • Description of Jobs Created • Quarterly Activities/Project Description • Activity Code (NAICS or NTEE-NPC) • Recipient Name* • Award Type • Award Number* • Final Report • Recipient DUNS Number • Recipient Account Number • Recipient Congressional District • Funding Agency Code • Awarding Agency Code • Award Date • Amount of Award* • CFDA Number • Program Source (TAS) • Sub Account Number for Program Source (TAS) • Total Number of Sub Awards to Individuals • Total Amount of Sub Awards to Individuals * If incorrect, OMB currently considers a “Significant Error”

31. Initial SubmissionPrime Recipient required data (cont’d) • Infrastructure City • Infrastructure State • Infrastructure ZIP Code+4 • Street Address 1 • Street Address 2 • City • State • ZIP Code+4 • Congressional District • Country • Prime Recipient Indication of Reporting Applicability • Officer Name • Officer Compensation • Total Federal Amount of ARRA Expenditure • Total Federal ARRA Infrastructure Expenditure • Infrastructure Contact Name • Infrastructure Contact Email • Infrastructure Contact Phone • Infrastructure Contact Phone Ext • Infrastructure Contact Street Address 1 • Infrastructure Contact Street Address 2 • Infrastructure Contact Street Address 3 * If incorrect, OMB currently considers a “Significant Error”

32. Initial SubmissionPrime Recipient required data: vendor information • DUNS or Name and Zip Code of Headquarters • Expenditure amount • Expenditure description Federal Agency Prime Recipient Sub-Recipient Vendor Vendor

33. Initial SubmissionSub Recipient required data Federal Agency • Award Type • Award Number • Sub-recipient DUNS • Sub-recipient Congressional District • Amount awarded to sub-recipient • Total amount disbursed • Sub-award date • Sub-recipient place of performance • Sub-recipient officer names and compensation (Top 5) Prime Recipient Sub-Recipient Vendor Vendor For Financial Assistance awards only: Sub Recipient data may be reported by Sub Recipient or Prime Recipient

34. Initial SubmissionSub-Recipient Required Data: vendor information • DUNS or Name and Zip Code of HQ Federal Agency Prime Recipient Sub-Recipient Vendor Vendor

35. Initial SubmissionLess than $25K Reporting • Section 1512(c)(4) and OMB Guidance allows for prime recipients to aggregate reporting on: • Sub-awards less than $25,000 • Sub-awards to individuals • Payments to vendors less than $25,000 • Prime recipients should provide separate aggregate dollar total for each of the three categories

36. Specific Data Elements GuidanceNumber of Jobs • “Jobs Created/Jobs Retained” is reported in the “Number of Jobs” field • Number of Jobs is expressed in terms of “full-time equivalents” (FTE) • Number of Jobs is a simple calculation: Total Number of Hours Worked & Funded by Recovery Act within Reporting Quarter Quarterly Hours in a Full-Time Schedule (520 hours) FTE = • Financial assistance prime recipients must include the hours worked on projects and activities managed by their funding recipients (i.e., sub-recipients) • Prime recipients should not attempt to report the employment impact upon materials suppliers and central service providers (i.e., indirect jobs) or on the local community • Best practice: maintain documentation of how you calculated Number of Jobs and include a description of the calculation in the “Description of Jobs Created” field.

37. Specific Data Elements GuidanceNumber of Jobs EXAMPLE • Jobs may be reported even though no Recovery Act dollars have been expended. Report hours in the quarter in which they were worked.

38. Specific Data Elements GuidanceDescription of Jobs Created • Brief description of the types of jobs created or jobs retained. • Description may rely on job titles, broader labor categories, or the recipient’s existing practice for describing jobs as long as the terms used are widely understood and describe the general nature of the work. • Best practice: include a description of how Number of Jobs was calculated.

39. Specific Data Elements GuidanceAward Number • One award number – One Report • Award number should be entered exactly as it is shown on the federally awarded contract, grant or loan document • Award numbers are case, space, and special character sensitive

40. Specific Data Elements GuidanceAward Type • There are three classifications of awards for the purposes of reporting in FederalReporting.gov: • Federally Awarded Contract • Grant • Loan

41. Specific Data Elements GuidanceAwarding & Funding Agency • Awarding Agency: 4 digit code for the Federal agency that awards or administers the funds on behalf of the funding agency • Funding Agency: 4 digit code for the Federal agency that is responsible for funding/distributing the ARRA funds to recipients • Funding and awarding agency may or may not be the same

42. Specific Data Elements GuidanceProgram Source • The Agency Treasury Account Symbol (TAS) identifies the funding program source (as based on the OMB TAS list) • Refer to OBM Financial Handbook at: http://intranet.bia.gov/subLevel/index.cfm?fuseaction=showSubLevel&docID=977&toplevelID=560&parentID=724

43. Specific Data Elements GuidanceCFDA • Obtained from Catalog of Federal Domestic Assistance (CFDA) - associated with grants and loans only • ARRA Logo designates ARRA-approved CFDA • Only CFDA numbers specific to Recovery Act funding are valid in FederalReporting.gov • Refer To Indian Affairs CFDA Crosswalk Handout for valid ARRA codes • https://sp.ia.doi.net/sites/ASIA/ocfo/ofm/fsd/Shared%20Documents/Forms/AllItems.aspx

44. Initial SubmissionCreate report: report type

45. Initial SubmissionCreate report Three Tabs - Prime Recipient, Sub Recipients and Vendors

46. Initial SubmissionCreate report: enter recipient data

47. Initial SubmissionCreate report: sub-recipient data

48. Initial SubmissionCreate report: vendor data

49. Initial SubmissionFR.GOV Data quality checks • When a report is submitted, either via upload or on-line, FR.GOV runs a series of data quality checks after the submission. • If a report has any potential errors, an email with the appropriate error messages is sent to the recipient user. • Two different types of data quality checks: • Hard Errors: • Will prevent successful submission of a report • Report must be modified to be successfully submitted • Example: Total Federal Amount ARRA Funds Received/Invoiced must be less than or equal to Amount of Award • Warning Messages: • Will NOT prevent successful submission of a report • Are meant to merely WARN recipients that an error might exist • Example: If Number of Jobs is greater than 0, it cannot equal or exceed Total Federal Amount ARRA Funds Received/Invoiced

50. Recipient ReviewMy Reports