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UAA- ARRA- Procedures-5-23-2011

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									                          Processing and Management of ARRA Awards


Purpose and Scope

The purpose of this document is to set forth the University of Alaska Anchorage's procedures and
processes for compliance with the management of awards issued under the American Recovery and
Reinvestment Act (ARRA). The basic approach taken by the University of Alaska Anchorage (UAA)
has been to develop a long-term solution with two basic principles: 1) minimize the impact of ARRA
reporting requirements for Principal Investigators and departmental personnel; and 2) ARRA-type
reporting requirements will likely be expanded to all federal awards; at the very least, this would
include implementation by the government of full Federal Funding and Accountability and
Transparency Act (FFATA) reporting requirements.

UAA has developed a series of specialized processes. This approach has required substantial effort
to accommodate a manual approach to ARRA reporting. UAA‟s intent is that this will result in an
accurate and consistent reporting process. UAA, in consortium with the other Major Administrative
Units of the University of Alaska system, will develop system-based tools that allow for collection and
storage of the information necessary to satisfy the requirements of the ARRA reporting. Our goal is a
system-wide process which will provide substantial savings in ongoing staff support, increase
reliability/consistency of data collection and will allow for future expansion as federal requirements
change.

General:

The ARRA provides federal monies to create new jobs, save existing ones, and help spur economic
activity. One of the critical requirements of this act is to provide exceptional transparency and
accountability. The act wants to take steps beyond standard practice, including reporting, information
collection, budget execution, risk management, and specific actions related to award type.

Upon the MAU being awarded a Recovery Program Plan, the following information should be
provided by the awarding federal agency:

      Federal Funding Agency Name
      Award Type (i.e., grant, loan or federally awarded contract)
      Award Number (identification number)
      Award Date
      Award Description
      Award Amount
      Recipient (MAU) D-U-N-S Number (Dun & Bradstreet unique 9 digit ID number for each
      physical location of a business organization) http://www.dnb.com/US/duns_update/
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       Parent (Agency) D-U-N-S Number
       Recipient CCR information
       CFDA Number
       Recipient Account Number
       Project/Grant Period

Roles and Responsibilities

The Office of Research and the Graduate School (ORGS) is responsible for receipt of ARRA awards,
entering them into the Banner Finance system. This unit is also held accountable for ARRA
reporting.

The Director of Grants and Contracts is designated as the UAA ARRA Reporting Point of Contact.
She/he is responsible for overall coordination of UAA's procedures and processes supporting ARRA
reporting. He/she is also responsible for monitoring changes to OMB and funding agency guidance in
order to ensure that UAA's procedures/processes are consistent with federal requirements.

The Grants and Contracts Department is responsible for all financial management of ARRA awards
subsequent to awards being set-up in the financial system. This includes all of the usual federal
award management requirements, such as financial reporting, draw-down/invoicing of funds, review
of expenditure transfers, monitoring for unallowable costs and closeout.

The Procurement Services Department is responsible for issuance of subawards and vendor
agreements, in cooperation with the Grants and Contracts Office, including flow-down of ARRA terms
and conditions. They will also be responsible for collection of information from subrecipients and
vendors to feed into UAA‟s ARRA reports.

UA Statewide Systems is responsible for development and maintenance of the University of Alaska‟s
software tools created to support ARRA Reporting.

Principal Investigators are responsible for management of their awards, as set forth in the UAA
Faculty Handbook, and for timely reporting of the Project Status and the quarterly activities of their
respective ARRA awards for each reporting period.

UA„s Statewide Internal Audit Department is responsible for testing UAA's ARRA procedures and
processes for compliance with federal requirements, and recommending changes where necessary.

Sources of Data

The following system-based resources provide data for ARRA quarterly reports:

               Banner Finance Q-Menu




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               UA‟s Banner Human Resources System is the source of jobs information for reporting
               of FTE.
               UA‟s Banner Finance System is the source for expenditure, purchase order, and sub
               award financial information. It is also the source of all other data elements, including
               award amount, funds requested, federal and award-specific identifiers
               UA‟s Banner Finance Procurement Screens are the source for vendor and
               subrecipient identifiers.

Proposal Coding to track ARRA funded Projects

Codes for FRAPROP are:
            X1 ARRA New Competitive
            X2 ARRA New Non-Competitive
            X3 ARRA Pre-Proposal
            X4 ARRA Renewal Competitive
            X5 ARRA Renewal Non-Competitive
            X6 ARRA Revision

User Defined Table- use ARRA-American Recovery and Reinvestment Act- (Proposal)

Processing ARRA Awards

Receipt and identification
The Grants and Contracts Office is responsible for receipt and identification of ARRA awards.

Acceptance of Award
Before an MAU accepts ARRA funds, they should be communicating with the appropriate Principal
Investigator (PI) and discussing with them the responsibilities, compliance and reporting functions of
the grant funds to establish if the program is feasible. Upon the Principal Investigator agreeing to
accept these funds, the award must be approved by the appropriate authority. At the University of
Alaska Anchorage, the Vice Provost of Research & Dean of the Graduate School is delegated with
this signature authority.

If UA is the prime recipient of ARRA funds, once the appropriate MAU approval has been obtained,
the award may be accepted contingent upon approval by the State Legislative Budget and Audit
committee (LB&A). The MAU grant office must submit a copy of the award document and any
supporting documentation (i.e. grant proposal) to the Statewide Budget Office. The Statewide Budget
Office will schedule the award for consideration at the next available LB&A committee meeting. No
expenditures may occur on any ARRA funded award until the LB&A committee has approved
additional Federal Stimulus authority to accept the award.


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Account creation and coding

The Grants and Contracts Director will notify the PI's departmental grant manager that an award has
been received. The Notice of Award will be scanned to the PI for final review prior to acceptance.
Before an MAU accepts ARRA funds, they should be communicating with the appropriate Principal
Investigator (PI) and discussing with them their responsibilities for compliance and reporting. Upon
the Principal Investigator agreeing that the program is feasible and that UAA should accept this
funding, the award must be approved by the delegated authority. After an ARRA award has been
accepted by the Director of Grants and Contracts, if the award has a value of $500,000.00 or less, or
by the Vice Provost of Research, if the value of the award exceeds $500,000.00, the setup in Banner
Finance will be performed by the Grants and Contracts Coordinator assigned to the School or College
of the PI. The Coordinator will complete the setup, which includes the following actions:

      Assign an ARRA-specific customer number (for direct federal awards) to ensure that ARRA
      funds can be tracked from the point at which funds are drawn-down from the agency. All UAA
      ARRA Fund numbers begin with 252XXX. The Grant Number is automatically assigned by the
      Banner System.
      Use revenue account codes 9356 (Federal ARRA revenue), 9332 (State of Alaska ARRA pass
      through revenue) or 9490 (ARRA federal ARRA funds passed through an entity other than the
      State of Alaska)
      Use fund type AA for Anchorage ARRA funds of an operating nature (not capital budget
      authority)
      Use fund type AR for Anchorage-ARRA funds designated as capital budget authority
      Enter budget using code RSBO/if an assumption of liability budget use RSFO
      Codes for FRAGRNT Screen are AX-Cooperative Agreement ARRA, CX-Contract ARRA, GX-
      Grant ARRA Funds, OX-Other ARRA Funds
      USER Defined Table on FRAGRNT should be checked for the account as an ARRA Grant
      Begin each project title with “ARRA-“
      Enter the CFDA number on the FRAGRNT screen
      After the Award Number is entered on the FRAGRNT screen include the designation “ARRA”
      after the agency assigned number
      Prepare the UAA ARRA Principal Investigator Fact Sheet which is distributed to the PI,
      Departmental Grants Manager and the official UAA Grant File, along with a copy of the award
      document. This document summarizes the award terms of each award and, for ARRA awards,
      clearly identifies that the award is funded under ARRA. It also reminds the PI of the quarterly
      reporting requirement under ARRA awards.



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      Send each new ARRA awardee the information about our UAA ARRA website. This resource
      includes many informative links and tutorials.

At this point, the account is active and the PI may begin spending the federal funds.

Account validation
Once the Grant Coordinator has distributed the Award Summary, the Grant Accountant verifies
various account elements, such as the correct Grant/Fund Number has been assigned, indirect cost
rate is accurate, billing elements, etc. are correctly entered into Banner Finance. Grants & Contracts
Accounting also notes special award requirements, such as cost sharing and specific financial
reporting requirements.

Account monitoring and close out
The Office of Grants and Contracts is responsible for monitoring various financial compliances
including cost sharing, effort monitoring and expense transfers. The Office of Grants and Contracts is
also responsible for financial reporting and reimbursing the University of Alaska Anchorage via letter
of credit draws or invoicing, and financially closing out sponsored awards.

Ongoing Communications and Review with Principal Investigators
Each MAU has established a procedure to communicate on a regular basis with the PI. These
communications are based on the need to be able to stay compliant with the reporting requirements.
These communications should make sure that the PI is keeping the ARRA funds segregated, that the
ARRA funds are closely aligned with agency approved budgets and work plans, the ARRA funds are
being spent timely, establishing a brief description of the project/activity and keeping tabs on how the
mandatory quarterly reporting of jobs created and retained is being documented (i.e., timesheets and
payroll reports from Q-Menu reporting.)

Subawards and Vendor Orders
Procurement Services is responsible for issuance of vendor orders and purchase orders related to
subawards. Before issuing a sub award or vendor order, the department preparing the Purchase
Requisition on behalf of the Principal Investigator will determine whether the relevant account falls
under the ARRA funding requirements. If it does, Procurement Services will perform the following
actions in addition to those it would normally perform for federally-funded vendor orders and
subawards:

Vendors:
A vendor is a dealer, distributor, merchant or other seller providing goods or services that are
required for the conduct of the Federal Program. Vendors are not awarded funds by the same means
as a subrecipient and are not subject to the terms and conditions of the Federal Financial Assistance
Award.


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Characteristics of a Vendor that makes it distinct from a subrecipient:
      Provides the goods and services within normal business operations.
      Provides similar goods and services to many 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

For vendor orders over $25,000, vendors are asked to confirm if this order is for other than off-the-
shelf commercial items. Procurement Services will send to the vendor a document which notifying
them of the impending ARRA funded Purchase Order. The form asks them to estimate the number of
jobs created/saved as a result of the order. The vendor must return the document, signed, before the
order will be issued. The face of the order also contains a statement incorporating the assurance into
the order, and requiring the vendor to update the buyer if the information in the assurance should
change. The vendor must provide their D-U-N-S number or if they do not have this number, their
name and zip code plus 4. After a vendor order in excess of $25,000 for other than commercial off-
the-shelf items has been signed by the Principal Investigator‟s departmental staff, the jobs information
is requested by the buyer in Procurement. The vendor must, thereafter, send an updated quarterly
Vendor Jobs Questionnaire regarding Jobs Created or Retained. Quarterly will be defined as the
federal quarters for purposes of this reporting. Federal quarters are January-March, April-June, July-
September and October-December. Quarterly vendor information should be received no later than
the third day after the end of the quarter to allow UAA to adhere to the 10 day deadline for report
submission required by the ARRA. This information is copied to the UAA ARRA Administrator at
AYCONTR@UAA.ALASKA.EDU. Each quarterly report will include the total payment for the quarter
to this vendor that is equal to or exceeds $25,000.00. A brief description of the product purchased or
services received in exchange for the payment will be required from the vendor.

Subawards:

A subawardee or subrecipient is a non-Federal entity that expends Federal awards received by
another entity to carry out a Federal program. This does not include an individual who is a
beneficiary of the program.

UAA uses the Federal Demonstration Partnership (FDP) subaward template for subawards to
educational institutions and non-profits. For other types of subawardees which are not under A-133
Audit Requirements, Procurement Services at UAA will use their standard research subaward
document for subawards to other types of entities, which will be modified to appropriately flow-down
ARRA requirements. UAA has not issued any subawards for ARRA funds as of 5/23/2011.



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UAA will not delegate to subawardees the responsibility to submit quarterly ARRA reports. To date,
UAA has not issued any subawards with ARRA funds. Subawardees would be directed within the
subaward document to send their quarterly jobs data and activities statements to a single UAA
Procurement e-mail address. On a quarterly basis, the UAA ARRA Administrator would request an e-
mailed response to collect the data for the quarterly ARRA reporting. This information would be due
to UAA by the third day of the last day of the reporting quarter. For example, the quarter for January-
March would require subaward information from the subawardee no later than April 3rd.

Consulting Agreements
Although a type of vendor order, consulting agreements by their nature utilize the services of
individuals. Therefore, UAA will obtain vendor jobs certifications on a quarterly basis for all vendor
consulting Purchase Orders regardless of their value. Purchase orders coded to account codes:

       3005 Professional Fees-Other - Expenditures for services provided by doctors, dentists,
       accountants, consultants, evaluators and others performing professional services for the
       university on a contractual basis. Note: attorneys, engineers, and architects fees have
       separate account codes.

       3007 Short Term Educational Fees-Expenditures for services or costs of guest speakers,
       lecturers, artists, etc. individuals conducting national tests or examinations and others
       performing short term educational services for the university. Generally for services of a one-
       time nature and for periods of less than a week. The individual must be set up in the Payroll
       System if an employee/employer relationship exists.

       3011 Consulting/Engineer Costs - Expenditures for services provided by engineers and
       construction consultants for capital improvements projects.

       3013 Architect /expenditures - Expenditures for services provided by architects for capital
       improvement projects.

       3016 Legal Fees - Fees and costs paid to attorneys.

Quarterly Report Submission

The Office of Research and the Graduate School‟s ARRA Research Administrator is responsible for
submitting timely and accurate quarterly ARRA reports. ARRA awards are subject to more detailed
and frequent reporting than other federal awards. Recipients are required to estimate jobs created or
jobs retained for each project or activity in their recipient reports on a quarterly basis no later than the
10th of the day following the end of each federal quarter.




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The www.Recovery.gov and www.FederalReporting.gov websites have posted the OMB Memoranda
that describes the Recipient Report Data Model, and the expectations and definitions for the tracking
of job creation and job retention. OMB Memorandum M-10-08 (12/18/2009) defined jobs created or
retained as those funded in the quarter by the Recovery Act.

ARRA Required Information for Reporting:
    Award Type
    Award Number
    Recipient D-U-N-S Number
    Recipient Account Number
    Recipient Congressional District
    Funding Agency Code
    Awarding Agency Code
    Award Date
    Amount of Award
    CFDA Number
    Program Source (TAS) and subaccount number for Program Source (TAS)
    Total Number of Sub awards to individuals and the total amount
    Total Number of Payments to Vendors less than $25,000.00 and the aggregate amount of
    payments to each vendor
    Total number of subawards to less than $25,000.00 and the total amount
    Award Description
    Project Name or Title
    Project Status (Not Started, Less than 50% Completed, More than $50,000.00 Completed,
    Completed)
    Total federal amount of ARRA funds received or invoiced
    Number of jobs (calculation rules applied)
    Description of Jobs Created
    Quarterly activities and project description
    Activity codes (NAICS or NTEE-NPC)
    Total federal amount of ARRA expenditures
    Total federal ARRA infrastructure expenditures (if applicable)
    Infrastructure contact information (if applicable)
    Infrastructure purpose and rationale (if applicable)
    Primary place of performance (address and congressional district)
    Recipient highly compensated officers (applicability, name and compensation)




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      Subrecipient information
        o Award type
        o Award Number
        o Recipient D-U-N-S Number
        o Amount of subaward
        o Amount of subaward disbursed
        o Subaward date
        o Subaward contact information
        o Subrecipient place of performance (contact information)
        o Subrecipient highly compensated officers (if applicable)

      Vendor information (if paid more than $25,000 in this reporting quarter)
        o Award number
        o Subaward number
        o Vendor D-U-N-S Number (vendor must register this number in the CCR) or the vendor
           name and the zip code plus 4 digits
        o Product and service description
        o Payment amount

Preliminary Steps

Ongoing Communications and Review with Principal Investigators
The UAA Grants and Contracts Office will communicate on a regular basis with the PI and his/her
departmental support staff. These communications are based on the need to be able to stay
compliant with the reporting requirements. These communications make sure the PI is keeping the
ARRA funds segregated, the ARRA funds are closely aligned with agency approved budgets and
work plans, the ARRA funds are being spent timely, establishing a brief description of the
project/activity and keeping tabs on how the mandatory quarterly reporting of jobs created and
retained is being documented (i.e., timecards and etc.)

Prior to the end of the reporting period:
The UAA ARRA Administrator will send an e-mail reminder out to all UAA PI‟s to update the quarterly
project status for each ARRA award. PI‟s have until the last day of the month preceding a reporting
period to perform this action, at which point the UAA ARRA Administrator will notify the PI‟s Dean of
their School or College that the reporting deadline has not been met. The UAA ARRA Administrator
continues sending reminders until all PI‟s have designated their project status. If the PI is
unavailable, the UAA ARRA Research Administrator will determine the status and enter it on behalf of
the PI based on information from the departmental personnel with the approval of the Dean of the
College or School.




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Prior to the last day of the month preceding each federal reporting period:

The UAA ARRA Administrator will review all ARRA award records in the Financial System to ensure
that all necessary ARRA data elements have been completed for each award.

The UAA ARRA Administrator will contact Procurement Services to ensure that it has received all of
the Vendor Job Reporting Forms submitted by vendors of orders in excess of $25,000 for other than
commercial off-the-shelf items or any contractor payments of any dollar value issued during the
reporting quarter.

The UAA ARRA Administrator will generate a test-run of complete ARRA data in order to review for
missing records and incorrect data.

The UAA ARRA Administrator will send out reminders to sub awardees, if UAA issues any ARRA sub
awards in the future, of the requirement for them to submit their quarterly Recovery Act information to
UAA for inclusion in the quarterly reports by the third of the month.

Submission of Reports
Reporting Deadlines:
                     Quarter One-January 1- March 31         Due April 10th
                     Quarter Two-April 1-June 30             Due July 10th
                     Quarter Three-July 1-Septermber 30 Due October 10th
                     Quarter Four- October 1- December 31    Due January 10th


By the fifth day of the month following the end of the reporting period:

  1) The UAA Grant Coordinator for the School or College involved with the subaward will submit
  UAA's data for each ARRA award that was issued to UAA by an entity other than the federal
  government and to whom the prime awardee has not delegated to UAA authority to directly report
  to the government.

  2) UAA Grants and Contracts will also submit jobs and quarterly activities information to prime
  awardees who have delegated report submission responsibility to UAA.

By the 10th of the month following the end of the reporting period:

  The ARRA Administrator at UAA will enter all data through the on-line www.federalreporting.gov
  portal (Web Form) for those awards issued directly to UAA from federal agencies, and for


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  subawards for which responsibility for report submission has been delegated to UAA. If error
  reports are returned, the UAA Grant Administrator will determine the cause, correct the report and
  resubmit until report correction is successful.

  The UAA ARRA Administrator will review the submissions recorded on www.FederalReporting.gov
  and compare them to UAA's records to ensure that all required reports have been submitted.

  Best practice for report submission is to use Web Form on line report submission through the
  federal portal which has built in auto review systems.

  Consistent with OMB clarifications, the UAA ARRA Administrator may choose not to report ARRA
  awards of $25,000 or less, however it will still track all ARRA awards, as required.


ARRA Report Review
The Director of Grants and Contracts or his/her designee will review each report using the ARRA
Quarterly Report Checklist . The Director or designee will sign a checklist for each quarterly report
entered to www.FederalReporting.gov. A copy of the signed checklist will be retained with a printed
copy of each quarter‟s report and the relevant backup documentation confirming numbers submitted
for each project.
.
Post Submission Activities

To the extent that the UAA ARRA Administrator receives notifications questioning its quarterly
reports, he/she will research the objection and respond during the correction period. Correspondence
should be in the form of an e-mail which can be viewed on www.FederalReporting.gov‟s website. A
copy of all correspondence should be sent to the Principal Investigator and their support
administrative staff in their school or college.

Designating ARRA Reports as “Final”

For the reporting period during which a PI marks the Project Status field as “Fully Complete”, the UAA
ARRA Administrator will confirm with the departmental support staff and the UAA Grants Coordinator
whether the final financial report has been submitted. The final expenditure amount on the Banner
Grant account is to be reported via the next quarterly ARRA report consistent with the amount
reported on the final financial status report (SF425). If the amounts are not consistent, the quarter‟s
ARRA quarterly report will not be marked “Final” until the two amounts agree.




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Business Decisions

  Final flag - while the PI can report the project as “Completed,” the ability to indicate a report as
  Final was retained in the Grants and Contracts ARRA Administrator to ensure that the final ARRA
  report‟s award, expenditure and request amounts are consistent with the final FSR before the
  ARRA report is submitted as final.

  Award Description – unless required otherwise by agency-specific guidance, this field will be drawn
  from the summary of the proposal on which the award was based. The proposal summary is
  already treated by the government as publicly available information in the event of award.

  Project Description – For basic research grants, the only deliverables are the progress reports
  submitted by grantees. This field does not possess enough room to provide any meaningful
  scientific update (e.g., a copy of the text of a progress report). Based on guidance issued by OMB
  in September 2010, this field is supposed to include a brief description of quarterly activities that
  are not beyond the comprehension of the average citizen. This field is not intended to replace a
  progress or technical report.

Jobs Data
Recipients are required to submit estimates of jobs created and jobs retained for each project or
activity in their recipient reports. To provide this data, the recipient must evaluate the key principles
for reporting estimates of jobs created or retained.
        Definitions of jobs considered to be created or retained.
            o A job created is a new position created by ARRA funds and filed, or an existing unfilled
                position that is able to be filled due to receipt of ARRA funding
            o A job retained is an existing position that is newly funded by the ARRA
        A funded job is defined as one in which the wages or salaries are either paid for or will be
        reimbursed with ARRA funds.
        Only compensated employment in the United States or its‟ territories or protectorates should
        be counted
        A job must be counted as either created or retained; it cannot be counted as both
        The jobs number must be expressed as Full Time Equivalents (FTE)
        The Primary Recipient is required to report an estimate of jobs directly created or retained as a
        result of the project
        Primary recipients of grants, cooperative agreements and loans must include an estimate of
        jobs created and retained on projects and activities managed by their funding recipient (sub
        recipients) the numeric and narrative form. (Note: To date UAA has not yet issued any sub
        awards with ARRA funds.)



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    Recipients should not attempt to report the employment impact upon material suppliers or
    central service providers (indirect job creation) or on the local community
    Recipient required narrative on the employment impact should include a brief description of the
    types of jobs created or retained. Job titles, broader labor categories or recipient existing
    practice that identifies job duties may be used.
    Recipients must only report on projects and activities funded in part or in whole by the ARRA
    Recipients must be prepared to justify the estimated jobs (timesheets/payroll reports)
    A full-time year round schedule is 2080 hours a year. Based on this annual amount of hours,
    the number of hours in a full-time schedule for a quarter is 520 hours (2080/4 quarters – 520)
    or 40 hours x 13 weeks=520 hours.
    In order to perform the calculation, a recipient will need the total number of hours worked by
    employees for the reporting quarter in jobs that meet the definition of a job created or a job
    retained, as defined by the OMB instructions and data dictionary. UAA will need the number of
    hours in a full-time schedule for the quarter. A best practice is to run the Q-Menu or equivalent
    TOAD report to get the quarterly jobs data.


FTE Calculation - UAA made the decision to base its jobs calculation on payroll data, since the
OMB guidance specified that jobs calculations should be based on hours worked. There was
some leeway in the original OMB guidance for awardees to develop their own methodology for
determining whether a job was created or saved, as long as the methodology was consistently
applied. As a result, UAA chose to consider any individual paid from an ARRA award as a job
created/saved, since to do otherwise would require a subjective evaluation of every individual paid
from an ARRA award by their respective supervisors (PIs), each of whom would bring differing
values to the determination. This was the only way UAA felt it could meet the intent of ARRA and
still be able to provide verifiable documentation as to the calculation made for each award.

  Q3-CY2009 calculation was based on the OMB guidance available at the time:




  For Q4-CY2009 OMB revised the calculation methodology such that each individual charged to
  the award was included in the calculation, and each individual‟s effort was reported relative to
  that quarter only, rather than prorated as for the previous quarter‟s methodology:




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  Faculty - UAA reporting jobs created/saved based on the revised OMB guidance for Q4-CY2009.
  UAA includes all faculty time paid by ARRA grant funds and uses a percentage of effort based on
  an F.T.E. percentage including all assignments and compensation.

  Jobs Description – The OMB guidance allows for the use of payroll system-based job titles,
  provided those titles are descriptive enough to meet the intent of this reporting element. UAA has
  Banner HR Job Titles that appear in the system. There are also “Working Job Titles” that more
  adequately define the function performed by that employee.

  Subrecipient Jobs information - UAA requires the subrecipient to report jobs data to UAA on a
  quarterly basis to be incorporated into UAA jobs data reported for the prime award. The
  subrecipient‟s jobs information is added to the UAA jobs information drawn from the payroll
  system.

  Vendor Jobs information – UAA obtains jobs information from vendors using a questionnaire form
  statement the vendor must complete and return to UAA Procurement prior to the PO being issued
  to the vendor. UAA requests this assurance confirm if the purchase is for off-the-shelf,
  commercially available goods and services. UAA‟s reasoning for this limitation is that if the goods
  or services are off-the-shelf, then they had already been generated by the time UAA placed the
  order and no jobs would have been created by virtue of UAA‟s order. Job information is not
  collected from vendors of orders under $25,000 because that information is reported on an
  aggregate basis. The exception to this is for Contractual Service agreements of any dollar
  amount. These are purchases of Contractual Services in object codes:

      3005 Professional Fees                   3007 Short Term Educational Services
      3011 Consulting/Engineer Costs           3013 Architect /expenditures
      3016 Legal Fees.

Delegation to Subawardees

  UAA has chosen to retain subaward reporting for subrecipients. This retention of reporting
  authority protects UAA from non-compliant subawardees who neglect to report timely on the ARRA
  quarterly reporting portal. UAA will remain diligent in monitoring its subrecipients‟ compliance,
  should UAA issue a subaward on an ARRA award in the future, to provide reporting data to be
  included when the Prime Award Quarterly Report is entered through www.federalreporting.gov.




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                 May 23, 2011   [PROCESSING AND MANAGEMENT OF ARRA AWARDS ]



Activity Code

  OMB‟s guidance for this data element for grants relies on two taxonomies (National Taxonomy of
  Exempt Entities (NTEE) and Nonprofit Program Classification System (NPC)) that were never
  designed for the purpose of categorizing financial assistance or, more particularly, research.
  Rather, they were intended to classify non-profit entities by the activities they support. To further
  confuse the issue, OMB has allowed grantees to choose codes from one or both schema for any
  single grant award; the taxonomies are similar but slightly different in the degree of detail to which
  they allow classification within general headings.

  In order to simplify the process and consistently classify awards, UAA will choose a single
  representative code from the NPC taxonomy for each award. The determination will be made by
  ARRA Administrator based on a review of the Award Description and confirmation of the accuracy
  of the selection by the Principal Investigator.

Vendor Order Descriptors

 One of the requirements when reporting vendor payments in excess of $25,000 is to include a
 description of the supplies or services being provided. Given that accurate descriptors of most
 research equipment, supplies and services are much more technical than the average person
 would understand and, given that this information is intended to be viewed and understood by the
 general public, UAA has chosen to categorize each such order a general descriptor. In the event
 more than one of these general descriptors would apply to a specific order, a single descriptor is
 chosen based on the primary purpose of the order. There is a word count limitation of 2,000
 characters including spaces for this field that prevents a larger degree of specificity.

 Statewide Fund Accounting Review

 Prior to the close of the quarterly ARRA correction period, Statewide Fund Accounting will advise
 MAU‟s of any data requiring change, enhancement or clarification. All quarterly reports are
 forwarded to UA‟s Statewide Office for coordination with the State of Alaska ARRA central stimulus
 reporting officer.




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