January 2010 Copyright © 2010 Mississippi Department of Education American Recovery and Reinvestment Act January 2009

January 2010 Copyright © 2010 Mississippi Department of Education Transparency Federal Funding Accountability and Transparency Act (FFATA) – 1512 (c)(4) –SEC REPORTS ON USE OF FUNDS (c) RECIPIENT REPORTS.—Not later than 10 days after the end of each calendar quarter, each recipient that received recovery funds from a Federal agency shall submit a report to that agency that contains— (4) awarded by the recipient to include the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006 (Public Law 109–282),

January 2010 Copyright © 2010 Mississippi Department of Education Reporting under 1512 Recipient reports will answer:  Who is receiving Recovery Act dollars and in what amount?  What project or activities are being funded with Recovery Act dollars?  What is the completion status of such projects or activities and what impact have they had on job creation and retention?

January 2010 Copyright © 2010 Mississippi Department of Education ARRA Vendors Vendors should know when responding to a purchase request that ARRA funds will be used to pay for all or part of the purchase Vendors should be given the opportunity to opt out Vendors should understand that their acceptance of ARRA funds constitutes their agreement in the participation of ARRA which could include an audit by the federal government

January 2010 Copyright © 2010 Mississippi Department of Education ARRA Vendors

January 2010 Copyright © 2010 Mississippi Department of Education Federal Reporting Timeframes Days 1 – 10: Prime Recipients required to submit reports for all sub-recipients to FederalReporting.gov Days 11 – 21: Prime Recipients review submitted data, any changes are publically noted Days 21 – 30: Federal review Day 30: Reports published on Recovery.gov

January 2010 Copyright © 2010 Mississippi Department of Education Required Data for Prime Recipient  Federal Funding Agency Name  Award Identification  Recipient DUNS Number  Parent DUNS Number  Recipient CCR Information  CFDA Number  Recipient Account Number  Project/grant period  Award type, date, description, and amount Amount of Federal Recovery Act funds expended to projects/activities Activity Code and Description Job creation narrative and number Infrastructure expenditures and rationale Recipient Primary Place of Performance Recipient Area of Benefit Recipient Officer Names and Compensation (Top 5) Total number and amount of small sub-awards

January 2010 Copyright © 2010 Mississippi Department of Education Required Data for Sub-Recipient Sub-recipient DUNS Number Sub-recipient CCR Information Sub-recipient Type Amount received by Sub-recipient Sub-award Date Sub-award Period Sub-recipient Place of Performance Sub-recipient Area of Benefit Sub-recipient Officer Names and Compensation (Top 5)

January 2010 Copyright © 2010 Mississippi Department of Education Required Data for Sub-Recipient Vendor DUNS Number or Name and 9-digit Zip Code of Headquarters

January 2010 Copyright © 2010 Mississippi Department of Education Documentation Documentation for each ARRA grant award should be kept separately Check vendor’s DUNS Numbers - must match CCR data Keep all documentation for 5 years after end of grant (12/2017) - GEPA

January 2010 Copyright © 2010 Mississippi Department of Education Districts Should… Update Policies and Procedures for purchasing and contracting for ARRA Train staff in the updated ARRA Policies and Procedures Keep accurate and current time sheets

January 2010 Copyright © 2010 Mississippi Department of Education Recovery.gov Recovery.gov publishes the reports after the 30 th day of the end of each quarter

January 2010 Copyright © 2010 Mississippi Department of Education ARRA Reporting Prime Recipients are charged:  to set a process in place to ensure coordinated reporting  to design and implement a process to prevent double counting  to maintain an updated inventory of sub- recipient delegations  to cross check all data records

January 2010 Copyright © 2010 Mississippi Department of Education Data Quality Requirements Prime Recipient:  Owns recipient data and sub-recipient data  Initiates appropriate data collection and reporting procedures to ensure that section 1512 reporting requirements are met in a timely and effective manner  Implements internal control measures as appropriate to ensure accurate and complete information  Performs data quality reviews for material omissions and/or significant reporting errors, making appropriate and timely corrections to prime recipient data and working with the designated sub-recipient to address any data quality issues

January 2010 Copyright © 2010 Mississippi Department of Education Data Quality Requirements Sub-Recipient:  Owns sub-recipient data  Initiates appropriate data collection and reporting procedures to ensure that section 1512 reporting requirements are met in a timely and effective manner  Implements internal control measures as appropriate to ensure accurate and complete information  Reviews sub-recipient information for material omissions and/or significant reporting errors, and makes appropriate and timely corrections

January 2010 Copyright © 2010 Mississippi Department of Education Jobs Created or Retained New guidance issued December 18, 2009 Directed States to report ALL jobs funded with ARRA funds as Jobs Created/Retained Required States to begin reporting using new guidance for the report due January 10, 2010 Will allow States to update data reported to the federal government beginning in February MDE will ask Districts to update last quarters’ data in February to allow MDE to update federal report Guidance will be coming in the next couple of weeks

January 2010 Copyright © 2010 Mississippi Department of Education District Reporting Reporting for Districts begin when a grant award has been made AND the district draws down monies Districts reporting to OSE, for those required to report, will begin a monthly reporting process  Districts will report transactions that match amount drawn for the month from ARRA fund  Step-by-step reporting instructions coming soon

January 2010 Copyright © 2010 Mississippi Department of Education CCR CCR - Central Contractor Registration is the primary registrant database for the U.S. Federal Government. CCR collects, validates, stores, and disseminates data in support of agency acquisition missions, including Federal agency contract and assistance awards. All Prime Recipient organizations must be registered in the CCR database.

January 2010 Copyright © 2010 Mississippi Department of Education DUNS DUNS - Dun & Bradstreet (D&B) provides a Data Universal Numbering System Number, a unique 9- digit identification number, for each physical location of a business or organization. Using the DUNS Number as a unique identifier for your organization helps the Government know the business or organization submitting reporting information to FederalReporting.gov. To register as a Recipient User of FederalReporting.gov, you must know the DUNS Number associated with your award.

January 2010 Copyright © 2010 Mississippi Department of Education CFDA CFDA - Catalog of Federal Domestic Assistance provides a full listing of all Federal programs available to State and local governments (including the District of Columbia); federally-recognized Indian tribal governments; Territories (and possessions) of the United States; domestic public, quasi- public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals.

January 2010 Copyright © 2010 Mississippi Department of Education ARRA Resources

January 2010 Copyright © 2010 Mississippi Department of Education Reporting for ARRA and Special Education

January 2010 Copyright © 2010 Mississippi Department of Education Remember for IDEA ARRA ARRA funds are a one time allocation and must be used for excess costs of providing special education and related services to children with disabilities – one time investments/one time funding All ARRA funds are considered to be part of the grant award for 2009 All ARRA funds must be obligated by September 30, 2011 All ARRA funds must be drawn down by December 30, 2011

January 2010 Copyright © 2010 Mississippi Department of Education Remember for ARRA All ARRA funds must be tracked separately All ARRA documentation should be maintained separately for 5 years at the end of grant period (2017) All IDEA regulations apply MOE must be maintained, supplement not supplant applies

January 2010 Copyright © 2010 Mississippi Department of Education ARRA Funding Codes IDEA, Part B (611) - Fund Number 2569 and Revenue Function Code will be 4478 IDEA, Preschool (619) - Fund Number 2566 and Revenue Function Code 4478

January 2010 Copyright © 2010 Mississippi Department of Education IDEA ARRA Reporting For each month that money is drawn from SPS for ARRA reimbursements:  Complete online information by vendor  Submit copies of Purchase Orders, Contracts, and/or Board Minutes  Submit SSN for any jobs funded by ARRA  Indicate if used for Infrastructure (check spreadsheet on the Special Education ARRA webpage)  Relate each item to a line item in District approved IDEA ARRA Budget page

January 2010 Copyright © 2010 Mississippi Department of Education Infrastructure or Construction “Construction” shall mean the process of building, altering, improving, renovating or demolishing a public structure, public building, or other public real property. It does not include routine operation, routine repair or regularly scheduled maintenance of existing public structures, public building or other public real property.

January 2010 Copyright © 2010 Mississippi Department of Education ARRA Reporting Collect from Vendors to include in monthly reporting:  DUNS Number OR Name and 9-digit Zip Code of Vendor’s Headquarters  Vendor Name  Address, including 9 digit zip code  Amount of Payment  Description of what was obtained for payment  Jobs vendor has created/retained due to PO and/or Contract

January 2010 Copyright © 2010 Mississippi Department of Education Monthly Data Monthly data will be used:  to reconcile with any draw downs from SPS  to reconcile with approved ARRA Budget page  to perform desk audits to ensure quality and accuracy of data  to decide if an onsite visit is needed

January 2010 Copyright © 2010 Mississippi Department of Education Ellen Davis Burnham Bureau Director Donna Hales Division Director