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