Legislative Mandates

1. Transparency Business SolutionFederal Funding Accountability & Transparency Act (FFATA)Troubled Assets Relief Program (TARP)American Recovery and Reinvestment Act (ARRA)Lockheed MartinEagle Eye Publishers – KPMG - Orion Microsystems, Inc.

2. Federal Funding Accountability & Transparency Act – P.L. 109-282 Sec. 2(a)(2) - FULL DISCLOSURE OF ENTITIES RECEIVING FEDERAL FUNDING. (2) FEDERAL AWARD.—The term ‘‘Federal award’’— (A) means Federal financial assistance and expenditures that— (i) include grants, subgrants, loans, awards, cooperative agreements, and other forms of financial assistance; (ii) include contracts, subcontracts, purchase orders, task orders, and delivery orders; (B) does not include individual transactions below $25,000; and (C) before October 1, 2008, does not include credit card transactions. (3) SEARCHABLE WEBSITE.—The term ‘‘searchable website’’ means a website that allows the public to— (A) search and aggregate Federal funding by any element required by subsection (b)(1); (B) ascertain through a single search the total amount of Federal funding awarded to an entity by a Federal award described in paragraph (2)(A)(i), by fiscal year; (C) ascertain through a single search the total amount of Federal funding awarded to an entity by a Federal award described in paragraph (2)(A)(ii), by fiscal year; and (D) download data included in subparagraph (A) included in the outcome from searches. Emergency Economic Emergency Stabilization Act – Troubled Asset Relief Program – P.L. 110-343 Sec. 114 – Market Transparency (a) PRICING.—To facilitate market transparency, the Secretary shall make available to the public, in electronic form, a description, amounts, and pricing of assets acquired under this Act, within 2 business days of purchase, trade, or other disposition. (b) DISCLOSURE.—For each type of financial institutions that sells troubled assets to the Secretary under this Act, the Secretary shall determine whether the public disclosure required for such financial institutions with respect to off-balance sheet transactions, derivatives instruments, contingent liabilities, and similar sources of potential exposure is adequate to provide to the public sufficient information as to the true financial position of the institutions. If such disclosure is not adequate for that purpose, the Secretary shall make recommendations for additional disclosure requirements to the relevant regulators. American Recovery and Reinvestment Act – P.L. 111-5 Sec. 1526 – Board Website (a) ESTABLISHMENT.—The Board shall establish and maintain, no later than 30 days after enactment of this Act, a user-friendly, public-facing website to foster greater accountability and transparency in the use of covered funds. (b) PURPOSE.—The website established and maintained under subsection (a) shall be a portal or gateway to key information relating to this Act and provide connections to other Government websites with related information. (c) CONTENT AND FUNCTION.—In establishing the website established and maintained under subsection (a), the Board shall ensure the following: (7) The website shall include detailed information on Federal Government contracts and grants that expend covered funds, to include the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006 (Public Law 109–282), allowing aggregate reporting on awards below $25,000 or to individuals, as prescribed by the Director of the Office of Management and Budget. Legislative Mandates

3. Recovery.gov Program Challenges • Near Term Implementation (30-60days) – Long Term Migration Plan • Financial Management Challenges • Expenditure Data – Disbursements (Advances or Reimbursements) • Reconciliation problems between Recovery.gov Call Reports and Agency Core Accounting System data (Systems of Record) • Federal Core Accounting Systems lack of data collection of sub tier contractor & grantee expenditures • Obligation Data – Agency Core Accounting System verses FPDS and FAADS • Timeliness of Data • Quality of Data • Performance Data • Lack of Data Measurement – Metrics by Federal Financial Management Systems, e.g., miles of roads constructed, quality of air, depth of water. • Expected Performance Outcomes/Results Definitions – Goals & Objectives, e.g., miles of roads to be complete within a period of time and at a identified cost. • Non-Financial Data Sources Used for performance measurement, e.g., number of foreclosures, number of loans made • Federal Financial Institutions Examination Council's (FFIEC), Federal Deposit Insurance Corporation, Federal Housing Federal Housing Finance Board (FNFB) & Home Mortgage Disclosure Act (HMDA), data repositories. • Information Technology Challenges • No Standard Federal Governmentwide Data Element Taxonomy • Current Federal Account Classification Code Structure (ACCS) • Civilian Agency Common Governmentwide Accounting Classification Structure (CGAC) • Defense – Standard Financial Information Structure (SFIS) • Multiple Agency Supported Data Collection Methodology • eXtensible Business Reporting Language (XBRL) • Extract Transform & Load (ETL) • File Transfer Protocol (FTP) • Data Call Reports • Data Warehouse Technology Needs to Meet Data Aggregation and Response Requirements • Databases (DB) • Enterprise Data Warehouse (EDW) • Data Analysis Challenges • Qualified people using analytical tool capable of developing outcome oriented decision support presentations to present Recovery.gov results • Business Intelligence Tool • Analytical Tools • Dashboard and Scorecards

4. Lockheed Martin - Placeholder KPMG, LLP - Placeholder Eagle Eye Publishers - Placeholder Commercial Off The Shelf (COTS) Software Can Replace FPDS & FAADS Data Collection & Reporting Systems Beta web test site expenditure and obligation data integration Enterprise Data Warehouse Vendor – Placeholder Commercial Off The Shelf (COTS) Hardware & Software Master Data Management capability to integrate disparate Databases Parallel processing architecture to provide accelerated response time Integrated analysis tool optimize to hardware configuration Discriminators • Orion Microsystems, Inc. • Commercial Off The Shelf (COTS) Software • Addresses both short-term and long-term requirements, i.e., Sub-Tier Data Collection & Reporting, including Grants, Contracts, Loans near term 2nd Tier reporting & long term nth Tier reporting required by FFATA & ARRA • Federal Core Accounting and Budget Fund Controls • JFMIP & FSIO based supporting current Account Classification Coding Structure (ACCS) and Accounting Control • US Standard General Ledger (USSGL) compliant • Complete Audit Trail • Federal management, regulatory, & audit reporting • System generated transaction register • Automatic Reconciliation • Performance Data Collection & Dashboard Reporting including Identification of non-performing activities • Obligation and Expenditure reporting • DUNS & Congressional District reporting • Instant access to data online • Captures Grantee In-Kind Services • Records Grant Matching Funds • Tracks receipts from multiple sources • Tracks Fixed Assets • Automatic Import and Export processes • Email alerts • Data can be manually entered or automatically imported • Federal Grant Reporting (SF269, 270, 272 & FFR) • Available Immediately

5. Challenges – Discriminators - Crosswalk Challenges • Near Term Implementation *30-60 days) – Long Term Migration Plan • Financial Management Challenges • Information Technology Challenges • Data Analysis Challenges Top 10 Discriminators • Commercial Off The Shelf (COTS) Software - Hardware & Software Applications Available Immediately • Parallel processing architecture to provide accelerated response time • Addresses both short-term and long-term requirements, i.e., Sub-Tier Data Collection & Reporting, including Grants, Contracts, Loans near term 2nd Tier reporting & long term nth Tier reporting required by FFATA & ARRA • Performance Data Collection & Dashboard Reporting including Identification of non-performing activities • Federal Grant Reporting (SF269, 270, 272 & FFR) • JFMIP & FSIO based supporting current Account Classification Coding Structure (ACCS) and Accounting Control • Lockheed Martin System Integration Staff • Lockheed Martin Discriminator • KPMG Financial Management Staff • KPMG Discriminator • Lockheed Martin • KPMG • Orion Microsystems • Eagle Eye Publishers • EDW Vendor • KPMG • Orion Microsystems • Eagle Eye Publishers • EDW Vendor • Lockheed Martin • Orion Microsystems • Eagle Eye Publishers • EDW Vendor • Lockheed Martin • KPMG • Eagle Eye Publishers • EDW Vendor

6. Lockheed Martin Contract Management Project Management Systems Integration Host Server Enterprise Data Warehouse (EDW) or other vendor Independent Verification & Validation KPMG, LLP Accounting Process Support Internal Control Support Risk Management Support Data Analysis Support Business Intelligence Support Teradata or Other EDW Vendor Enterprise Data Warehouse (EDW) TARP Data Collection from 1) Federal Financial Institutions Examination Council's (FFIEC) & 2) Home Mortgage Disclosure Act (HMDA), and Other Sources Data As Defined Analytical Tools Data Analysis Support Business Intelligence Support Teaming Partners & Responsibilities • Orion Microsystems, Inc. • Expenditure Data Collection From: • Sub Tier Contractors • Sub Tier Grantees • Performance Data Collection From: • Sub Tier Contractors • Sub Tier Grantees • Interface Data Collection with Eagle Eye Publishers • Performance Reporting – Dashboard & Analysis • Financial Management Reporting • Financial Regulatory Reporting • Financial Audit Reporting • Eagle Eye Publishers or Other Vendor • Internet Web Reporting: • Expenditure – http://beta.eagleeyeinc.com • Obligation – http://usaspending.org • Obligation Data Collection • FPDS – GSA Website • FAADS – DOC/Census Website • Expenditure Data Collection • Departments & Agencies • Prime Contractors & Grantees • Initial Enterprise Data Warehouse (EDW) Support for Obligation & Expenditure Data – Subsequent data transferred to Lockheed or Other EDW vendor

7. 1.5 What are the critical requirements or elements of this Guidance for which agencies must begin to immediately implement or prepare? Transparency and Reporting Major Communications. Beginning immediately, agencies receiving Recovery Act funds should determine which major communications are appropriate for posting on Recovery.gov. (see Section 2.2 and Appendix 1 for required data fields and reporting instructions) Formula Block Grant Allocation Reports. As soon as information becomes available, Federal agencies are required to provide details on the allocations made for each formula block grant. (see Section 2.3 and Appendix 1 for required data fields and reporting instructions) Weekly Updates. Starting March 3rd, agencies must submit weekly reports providing a breakdown of funding, major actions taken to date, and major planned actions. (see Section 2.4 and Appendix 1 for required data fields and reporting instructions) Monthly Financial Reports. Starting May 8th, agencies must provide monthly financial reports providing obligations, expenditures, and other financial data by Treasury Account, vendor, and award number, as well as information on allocations of mandatory and entitlement programs by State, county, or other appropriate geographical unit. (see Section 2.5) Award Transaction Data Feeds. Starting on May 5th, agencies must provide all Recovery Act assistance transactions (primarily grants, loans, and loan guarantees) in the standard format currently provided to USASpending.gov. Agencies must also begin planning now for how they would provide this information on a more frequent basis if a decision is made to do so. (see Section 2.6) Agency Recovery Plan. No later than May 1st, agencies must provide their “Agency Recovery Plan” that describes both broad recovery goals and the agency’s coordinating efforts. Agencies should work with their Office of Management and Budget (OMB) representative to set an appropriate submission date and review process. (see Section 2.7) Recovery Program Plans. No later than May 1st, agencies must provide a separate “Recovery Program Plan” for each Recovery Act program named in the legislation. Agencies should work with their OMB representative to set an appropriate submission date and review process. (see Section 2.8) Information Collection and Dissemination Starting immediately, agencies must ensure all funds provided by the Recovery Act are clearly distinguishable from non-Recovery Act funds in all agency financial systems, business systems (i.e., grant and contract writing systems), and reporting systems. To support reporting requirements, agencies need to have the appropriate contract/grant/loan number recorded on the obligation, expenditure, and other transactions in their financial system. OMB Architecture & M-09-10 Guidance Requirements

8. OMB Architecture & M-09-10 Guidance Requirements - Cont. 1.5 What are the critical requirements or elements of this Guidance for which agencies must begin to immediately implement or prepare – Cont.?Information Collection and Dissemination • Starting immediately, agencies must have all award documents and related communications include the clauses and provisions necessary to clarify that award recipients are legally obligated and must meet their reporting requirements under the Recovery Act and this Guidance. • To facilitate transparency and reporting, agencies should establish a page on their existing website dedicated to the Recovery Act (i.e., www.agency.gov/recovery), which will link to Recovery.gov and will provide a single portal for all agency-specific information related to the Act. • For each government contract or order (or modification to an existing contract or order) over $500,000, agencies should provide a summary of the contract or order (or modification to an existing contract or order), including a description of the required products and services, which will be made available publicly and linked to Recovery.gov. • A summary of any contract or order (or modification to an existing contract or order), including a description of the required products and services, using Recovery Act funds shall be posted in a special section of the web site Recovery.gov unless the contract or order is both fixed-price and competitively awarded. • By March 15th, each agency should begin identifying to OMB’s E-Gov Office current agency systems that collect or will collect significant Recovery Act program information from recipients, but are currently unable to make this information available to the public. • Within one week of issuing this guidance, agencies must establish a dedicated page on their website for recovery efforts. Appendix 2 describes agency website requirements, guidelines, and best practices. Budget Execution • Agencies must establish unique Treasury Appropriation Fund Symbols (TAFSs) in their financial systems for all Recovery Act funding, unless a waiver is granted by the Director of OMB by February 25th. • Agencies should start planning now to submit apportionment requests to OMB in as expeditious a manner as possible. • Agencies receiving Recovery Act funds should determine whether they plan to procure goods and services from other agencies in inter-agency agreements so they can inform the performing agencies as soon as possible. • Agencies in interagency agreements that perform services for other agencies that receive Recovery Act funds should start planning now on fulfilling the reporting requirements resulting from the law. • Agencies that administer TAFSs that receive non-expenditure transfers or expenditure transfers from TAFSs that receive Recovery Act funds should start planning now on fulfilling the reporting requirements resulting from the law.

9. OMB Architecture & M-09-10 Guidance Requirements - Cont. 1.5 What are the critical requirements or elements of this Guidance for which agencies must begin to immediately implement or prepare – Cont.? Risk Management • Agencies must immediately review the risk framework provided in Chapter 3 of this Guidance, capture and report against the common government-wide accountability measures, identify any additional agency-specific risks not provided for in Chapter 3, prioritize risk areas, and initiate risk mitigation strategies. • At a minimum, immediate risk mitigation actions must address: • Audits and investigation of Recovery Act funds to identify and prevent wasteful spending and minimize waste, fraud, and abuse; • Qualified personnel overseeing Recovery Act funds; • Competitive awards maximized; • Timely award of dollars; • Timely expenditure of dollars; • Cost overruns minimized; and • Improper payments minimized. • To assess how well the Federal government and funding recipients are progressing in meeting the items above, agencies should begin preparing to track progress against the above accountability measures. • To assess risks for individual programs that receive Recovery Act funding, agencies should consider the following when assessing risk (note that the following list is intended to be illustrative): • Which programs are receiving (or providing) the most funding; • Are program outputs and outcomes clear and measurable and do agencies have tools to measure those outputs and outcomes; • Are existing resources sufficient to achieve program objectives; • Who is (are) the final recipient(s) of funds (e.g., contractor, sub-contractor, state, locality, educational institution); • Are existing internal controls sufficient to mitigate the risk of waste, fraud, and abuse adequately; • Are there performance issues with (potential) funding recipients; and • Are there leading indicators or lagging indicators (e.g., error measurements) to monitor ongoing program performance. • To assess how well the Federal government and funding recipients are progressing in meeting the items above, agencies should begin preparing to track progress against the above accountability measures.

10. OMB Architecture & M-09-10 Guidance Requirements - Cont. 1.5 What are the critical requirements or elements of this Guidance for which agencies must begin to immediately implement or prepare – Cont.? Risk Management • To assess risks for individual programs that receive Recovery Act funding, agencies should consider the following when assessing risk (note that the following list is intended to be illustrative): • Which programs are receiving (or providing) the most funding; • Are program outputs and outcomes clear and measurable and do agencies have tools to measure those outputs and outcomes; • Are existing resources sufficient to achieve program objectives; • Who is (are) the final recipient(s) of funds (e.g., contractor, sub-contractor, state, locality, educational institution); • Are existing internal controls sufficient to mitigate the risk of waste, fraud, and abuse adequately; • Are there performance issues with (potential) funding recipients; and • Are there leading indicators or lagging indicators (e.g., error measurements) to monitor ongoing program performance. 2.1 What reporting is required under the Recovery Act? There are eight different levels of reporting necessary to meet accountability and transparency objectives of the Recovery Act and this Guidance. The reporting requirements in this Guidance apply at the department or agency level, except those reporting requirements in Section 2.8.

11. Extended Functional Reporting & Dashboard Capabilities • Integrated Government Accountability Report – GAO-09-11 Troubled Assets Relief Program, Performance Indicators (page 49 – 55) • Treasury-London Interbank Offered Rate (LIBOR) Spread (TED Spread) • Corporate Spreads • Mortgage Rates • Mortgage Originations • Mortgage Originations • Mortgage Foreclosure and Defaults • Federal Deposit Insurance Corporation • Analysis & Research Reports • Bank Failure List • Federal Financial Institutions Examination Council Bulk Data Downloads • Call Reports • Balance Sheet, Income Statement, Past Due Reports • Home Mortgage Disclosure Act Reports • Federal Housing Finance Board • FHLBank System Reporting • Monthly Interest Rate Survey (MIRS)

12. Public Federal Government Contractors, Subcontractors Grantees & Subgrantees TARP Implementation Subcontracts Grants Contracts Contracts Public Public Grantees Subgrantees World Wide WebQuery World Wide WebQuery Analytical Tools Analytical Tools Enterprise Data Warehouse Business Solution Portal Portal Portal Portal Data Warehouse Data Warehouse Business Intelligence Business Intelligence Agency Financial Management SystemsAccounting – Asset Management - Procurement – Budget - FAADS Agency Financial Management SystemsAccounting – Asset Management - Procurement – Budget - FPDS Initial TARP Data Collection for Prime Obligations & ExpendituresFrom FAS Bureau of Public DebtCore Accounting System Other TARPData Collection – FFIEC HDMA & Dashboard FFATA ARRAImplementation FAADSObligations FPDSObligations Eagle Eye Publishers USASpending.orgReporting Eagle Eye Publishers USASpending.orgReporting Current Collection System Current Collection System New Collection System New Collection System Prime Grantee Expenditures fromAgency Core Accounting Systems SubgranteeExpenditures Prime Contractor Expenditures fromAgency Core Accounting System SubcontractorExpenditures Orion Microsystems PerformanceReporting Orion Microsystems PerformanceReporting SubgranteeExpenditures SubcontractorExpenditures Subcontractors Subcontractors SubgranteeExpenditures SubcontractorExpenditures Contractors PrimeExpenditures Contractors PrimeExpenditures

13. Lockheed Activities Lockheed Martin Activities Placeholder Lockheed Activities

14. KPMG, LLP Activities Placeholder KPMG, LLP Activities KPMG, LLP Activities

15. EDW Vendor Activities Placeholder EDW Vendor Activities EDW Vendor Activities

16. Data Collection System

25. Monthly Performance Report Detail performance data on contracts and grants awarded including FFATA data Business Solution OMB Architecture

26. Eagle Eye Publishers Eagle Eye Publishers World Wide Web World Wide Web Public Federal Government Contractors, Subcontractors Grantees & Subgrantees COTSData CollectionWorld Wide Web COTSData CollectionWorld Wide Web Transparency Business Solution Subcontracts Recovery.govGrants Contracts Recovery.govContracts Grantees Subgrantees Business Intelligence Business Intelligence Business Solution Portal Portal Portal Portal Data Warehouse Data Warehouse Business Intelligence Business Intelligence Agency Financial Management SystemsAccounting – Asset Management - Procurement – Budget - FAADS Agency Financial Management SystemsAccounting – Asset Management - Procurement – Budget - FPDS XBRL XBRL OMB XBRL XBRL XBRL Treasury XBRL HRSA HRSA XBRL CBO Subgrantee& Credit CardReporting Subcontractor& Credit CardReporting XBRL XBRL Grantors Orion Data Warehouse Orion Data Warehouse Contractors Grantees Contractors Subcontractors Subgrantees Business Solution OMB Architecture

27. Eagle Eye Publishers Eagle Eye Publishers Business Solution UBMatrix Architecture

28. Business Solution UBMatrix Architecture