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the american reinvestment and recovery act of 2009

Current ARRA Funded Grants. Energy Efficiency Conservation Block Grant (Planning/Facilities Management)Edward Byrne Memorial JAG Grant (CJ Planning

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the american reinvestment and recovery act of 2009

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    1. The American Reinvestment and Recovery Actof 2009

    7. Tracking ARRA Funds Each award for which CCPA is a Prime Recipient or has been delegated Sub-recipient reporting responsibilities will have it’s own accounting unit or cost center. When the new accounting unit is set up it will have attributes added which will identify its: Funding source (Federal or State) Federal source State source (if applicable) There will be summary accounts established in the chart of accounts to capture all ARRA funding.

    8. Internal Reporting of ARRA Funds A separate link will be on the Lawson left Navigation bar for ARRA Reporting Its Bookmark is Financial Reports>ARRA Reporting The reports will allow you to report: Report on ARRA funds we have reporting requirements for Reports on all ARRA funds

    9. Tracking AR-Example of our reporting

    10. Report by ARRA Grant

    11. ARRA Vendor Reporting

    12. Databases CCR Contractors database Tammy Klusman (administrator) FedConnect Grant database New and existing grants/applications Tammy Klusman (administrator) ASAP “Cash flow” database Management of bank accounts (John Gross) Request drawdowns (Dana Best to assign requestors) Fedreporting.gov Stimulus reporting database John Jones (reporting on behalf of the County)

    13. AICPA Gov’t Quality Center

    14. OMB Grants Circulars

    15. March 2009 Compliance Supplement – Appendix VII CFDA Number Maintain master listing of all ARRA monies www.cfda.gov – verification of details Federal agencies may or may not use a new CFDA number for ARRA awards to existing Federal programs Clusters – addenda will list all new clusters and changes to existing clusters

    16. Major Program Determination Communicate to departments: any program that includes ARRA money will be considered high risk* may require more work/assistance with the auditors plan staff needs accordingly for single audit time

    17. Award Terms & Conditions Coordinate with Solicitor & Department Heads: Modify terms and conditions for subrecipient contracts that include ARRA money Identify Federal award number, CFDA # and amount of ARRA funds at time of award and with each disbursement Existing awards must distinguish incremental ARRA funds from regular awards Include any additional award-specific requirements Request subrecipients to identify same information in their financial reporting packages.

    18. SEFA Reporting Separately identify the expenditures for awards under ARRA Prefix “ARRA-” when identifying name of the program National Single Audit Sampling Project – common SEFA problems

    19. June 2009 Compliance Supplement – Addendum #1 PPC Governmental Update newsletters are providing good summary information Throughout addendum – changes are in bold AICPA GAQC Alert #123 includes additional clarifying guidance New addendum expected as of September 30, 2009

    20. Part 2 - Matrix Shows: New ARRA-funded programs Previously existing programs to which ARRA funding and compliance requirements have been added New clusters resulting from either the addition of ARRA programs to the Supplement or clustering with existing programs New CFDA numbers for ARRA-funded programs that have been clustered with existing programs, but for which there are no new unique compliance requirements.

    21. Part 3 – Compliance Requirements a.k.a. what tests the auditor will be performing More detailed Reporting requirements expected in the next addenda… Subrecipient monitoring Special Tests & Provisions Separate accounting for ARRA and non-ARRA awards SEFA properly identifies and reports expenditures of ARRA awards Documentation of identification of detailed award information to subrecipients as well as requiring them to report that information in their SEFA

    22. Parts 4, 5 & 6 Agency Program Requirements – encourage departments with applicable funds to read and implement any necessary changes. Clusters – will impact determination of major programs. Internal Control – upon receiving notification from auditor of control deficiency, correct as soon as possible to ensure proper accountability and transparency for expenditures of ARRA awards.

    23. Subrecipient Monitoring Gather ideas from succeeding departments Prepared standard checklist Prior to award, during award and annual review steps Information directly from Part 3-M Departments can modify to meet their needs Provider Log/Audit Tracking Audit Review Checklist – internally prepared or DPW provided CCR registration – required for “first tier recipients” – counties should be registered for quarterly reporting

    24. Question & Answer

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