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Stimulus Accounting and Reporting Information

Overview

The American Recovery and Reinvestment Act is an effort by the Federal government to jumpstart our economy, create or save millions of jobs, and put a down payment on addressing long-neglected challenges so our country can thrive in the 21st century. The Recovery and Reinvestment Act is an extraordinary response to a crisis unlike any since the Great Depression.

The Department of Accounts has created this website to provide state agencies and institutions with the latest guidance on the distribution and use of these funds. Agencies and institutions must ensure the following key risk mitigation processes are implemented to ensure accountability over ARRA funds:

• Funds are both awarded and distributed in a prompt, fair and reasonable manner.
• Agencies clearly and accurately report the recipients and uses of all funds in a timely manner. This reporting will allow the use and benefit of the funds to be transparent to the general public.
• Funds are used solely for authorized purposes and any instances of fraud, waste, abuse or error are properly mitigated.
• Any projects funded under the ARRA avoid both delays and cost overruns.
• Program goals are achieved, including specific program outcomes and improved economic conditions.

New Information

• Federal Reporting.gov Website
• Recovery Act Frequently Asked Questions - Topics include:
  • Clarification on M-09-21 Recipient Reporting Guidance
  • Guidance on Federal agency-specific jobs guidance and publication deadlines
  • Technical Aspects of the FederalReporting.gov solution
  • Clarification on the M-09-18 Memo for covering State administrative costs
  • General Recovery Act Clarification
• Stimulus Bulletins
  (These bulletins are designed to provide the reader with important information regarding state stimulus accounting and reporting requirements.)
  • Stimulus Bulletin #2010-01 - July 31, 2009
  • Stimulus Bulletin #2009-01 - April 10, 2009
• American Recovery and Reinvestment Act (ARRA) [PDF] [Word] - Updated March 9, 2009
  (Contains the full text and description of the Act)
• Implementing Guidance for the American Recovery and Reinvestment Act of 2009
  • Initial OMB Implementation Guidance [PDF] - February 18, 2009
    (First installment of guidance for carrying out programs and activities enacted in the ARRA)
  • Updated OMB Implementation Guidance [PDF] - April 3, 2009
    (Supplements, amends, and clarifies the initial guidance issued by OMB)
  • Implementing Guidance for the Reports on Use of Funds [PDF] - June 22, 2009
    (This Guidance clarifies issues related to the mechanics and chronology of recipient reporting; provides clarification on what information will be required to be reported; instructs recipients on steps that must be taken to meet these reporting requirements, and establishes a common framework for Federal agencies and recipients to manage a data quality process associated with the Recovery Act recipient reporting requirements.)
    • Supplement 1, List of Programs Subject to Recipient Reporting [PDF] - Updated August 10, 2009
    • Supplement 2, Recipient Reporting Data Model [PDF] - Updated August 10, 2009
  • Updated Guidance on the American Recovery and Reinvestment Act - Data Quality, Non-Reporting Recipients, and Reporting of Job Estimates [PDF] - December 21, 2009
  • American Recovery and Reinvestment Act (ARRA) Webinars - Updated July 24, 2009
    (These webinars were prepared by the US Office of Management and Budget to train federal agencies and recipients of ARRA funding on how to comply with their reporting responsibilities).
  • U. S. Department of Justice Antitrust Recovery Initiative
    (The Antitrust Division of the U. S. Department of Justice has launched a Recovery Initiative aimed at training government officials and contractors to recognize and report efforts by parties to unlawfully profit from stimulus projects. The Initiative principally involves training procurement and grant officials, government contractors, and agency auditors and investigators, on techniques for identifying the "red flags of collusion" before stimulus awards are made and taxpayer money is wasted.)
• GAO Site Visit Questions [PDF] [Excel] - Updated April 13, 2009
  (Provides questions asked by the GAO to assist in evaluating the state's readiness to comply with ARRA requirements.)
• GAO-09-580, Recovery Act [PDF] - Updated April 24, 2009
  (Describes selected states' and localities' (1) uses of and planning of ARRA funds, (2) accountability approaches, and (3) plans to evaluate the impact of funds received.)
• GAO-09-829, Recovery Act, States' and Localities' Current and Planned Uses of Funds While Facing
  Fiscal Stresses [PDF] - Updated July 22, 2009
  (Describes selected states' and localities' (1) uses of and planning of ARRA funds, (2) accountability approaches, and (3) plans to evaluate the impact of funds received.)
• Excluded Parties List System (EPLS) - Updated May 4, 2009
  (The EPLS is a searchable database that was established as a single comprehensive list of individuals and firms excluded by Federal government agencies.)
• Stimulus Committee Status Reports - Updated May 4, 2009
  (Periodic reports concerning Virginia's Implementation of the American Recovery and Reinvestment Act (ARRA).)