Page - 1 Accountability & Transparency In Government Stimulus Tracking June 2009

Page - 2 Stimulus Spending Challenge Distribution of funds to the parent Federal Agencies and their transfer agencies Distribution of funds to the parent Federal Agencies and their transfer agencies Agencies’ ability to execute spending plans and track obligations and expenditure transactions Agencies’ ability to execute spending plans and track obligations and expenditure transactions Transparency of funds – grants, contracts, and loans Transparency of funds – grants, contracts, and loans Performance Management – collection and reporting of metrics & related financial management data Performance Management – collection and reporting of metrics & related financial management data Ability to get something up and running quickly - COTS Ability to get something up and running quickly - COTS Data accuracy with limited redundancy and reconciliation Data accuracy with limited redundancy and reconciliation Satisfies Federal accounting, internal control, & auditing requirements Satisfies Federal accounting, internal control, & auditing requirements

Page - 3 Distribution of Stimulus funds Identifying candidate programs Qualifying Programs Sizing programs Allocation of funds Transparency Provide interfaces to Federal system Interface with Contractor financial systems Provide access to public Provide ad hoc reporting Identify potential problem areas Performance Accountability Develop performance measures Track metrics Report on performance Distribution of Stimulus funds  Reports on funds (expenditures & obligations)  Qualifying Programs  Sizing programs  Allocation of funds  Federal Grant Reporting (SF269, 270, 272 & FFR Transparency  Leverage existing interfaces with Federal systems  Captures all levels of funding across Federal grants and contracts.  Provide phased approach to meet near term compliance goals and long term tracking objectives  Provides quick financial view of programs Performance Accountability  Flexible creation of performance measures  Track metrics & links to financial data  Reports in dashboard tracking format  Identify non-performing programs Interface to Federal Financial Data Create Enterprise data warehouse Establishes portal access Include Nth tier reporting for Grants& contracts BI intelligence Phased approach to address near term compliance needs Stimulus Spending Challenge Solution Capability Agency Challenges

Page - 4 Accountability &Transparency In Government Business Solution Proof of Concept Portal Contracts/Grants Public World Wide Web Query Public World Wide Web Query Enterprise Data Warehouse Business Solution Contracts Grantees Subcontracts Subgrantees Data Warehouse Business Intelligence Data Warehouse Business Intelligence Portal Prime Expenditures FPDS/FAADS Obligations Subcontractor Expenditures Initial Report Agents Contractors Subcontractors Orion Microsystems Accountability Analytical Tools USAspending.gov Recovery.gov Performance Reporting Grant Expenditures from Agency Core Accounting Systems FPDS/ FAADS Obligations Contractor / Grantee Analytics & Controls  Prime Contractor & Grantee Expenditures  Sub Contractor & Grantee Expenditures & Obligations from Core acct systems  BI Tools  Auditing  Internal Controls  Risk Management  Reporting Initial TARP Data Collection for Prime Obligations & Expenditures From FAS Bureau of Public Debt Core Accounting System Other TARP Data Collection – FFIEC HDMA & DashboardFFIEC HDMA Agency Financial Management Systems Accounting – Asset Management - Procurement – Budget – FAADS/ FPDS Public Federal Government Contractors, Subcontractors Grantees & Subgrantees FFATA ARRA Implementation Current Collection System New Collection System Agency Financial Management Systems Accounting – Asset Management - Procurement – Budget FPDS- FAADS Contractor Expenditures from Agency Core Accounting System Startup Phase Operational Phase Contracts/Grants USAspending.gov Recovery.gov Performance Reporting Obligations Expenditures Data imports/exports

Page - 5 n P.L – Federal Funding Accountability and Transparency Act of 2006  Section 2(b)(1) Federal award— – (A) the name of the entity receiving the award; – (B) the amount of the award; – (C) information on the award including transaction type, funding agency, the North American Industry Classification System code or Catalog of Federal Domestic Assistance number (where applicable), program source, and an award title descriptive of the purpose of each funding action; – (D) the location of the entity receiving the award and the primary location of performance under the award, including the city, State, congressional district, and country; – (E) a unique identifier of the entity receiving the award and of the parent entity of the recipient, should the entity be owned by another entity; and – (F) any other relevant information specified by the Office of Management and Budget.  Section 2(d)(2)(A) Reporting of Subawards— – (i) shall ensure that data regarding subawards are disclosed in the same manner as data regarding – other Federal awards, as required by this Act; and – (ii) shall ensure that the method for collecting and distributing data about subawards under clause (i)—  (I) minimizes burdens imposed on Federal award recipients and subaward recipients;  (II) allows Federal award recipients and subaward recipients to allocate reasonable costs for the collection and reporting of subaward data as indirect costs; and  (III) establishes cost-effective requirements for collecting subaward data under block grants, formula grants, and other types of assistance to State and local governments Accountability & Transparency In Government Business Solution FFATA – Data Element Requirements

Page - 6 Data elements for the major communications feed should include: Accountability & Transparency In Government Business Solution ARRA – Data Element Requirements – Appendix 1 – OMB Guidance M Major Communications Data: (Based on Recovery Act Guidance) Data ElementsField TypeSource of Requirement Source of Record Title (Clear Heading)varchar(45)OMB GuidanceAgency Link to Communications Itemvarchar(250)OMB GuidanceAgency Type of Major Communication (Press Release, Video, Press Event, Other) varchar(45)OMB GuidanceAgency Short (no more than 5 sentences) overview of the main communications points Up to charactersOMB GuidanceAgency Date and time of communicationMMDDYYYY HH:MMOMB GuidanceAgency Additional citizen friendly tags that can be used on Recovery.govRecovery.govvarchar(45)OMB GuidanceAgency to help present the news items Formula Block Grant Allocation Reports: Agencies are asked to provide Formula Block Grant Allocation information as soon as it becomes available. Data elements for the formula block grant allocation feed should include: Formula Block Grant Allocation Data: (Based on Recovery Act Guidance, Recovery Act, and FFATA.) Data ElementsDescriptionField Type Source of Requirement Source of Record Recipient NameThe name of the recipient of the award.varcha r(45) OMB GuidanceAgency Federal Funding AmountAmount of federal government's obligation or contingent liability, in dollars. A negative number represents a decrease in funding. int(ll)OMB GuidanceAgency Recipient DUNSUnique nine-digit number issued by Dun &char(1OMB GuidanceAgency

Page - 7 Accountability & Transparency In Government Business Solution ARRA – Data Element Requirements – Appendix 1 – OMB Guidance M AgencyOMB Guidancechar(2) The two ‐ digit FIPS state code for the state or territory in which the address for the recipient of the award is located. Recipient State Code AgencyOMB Guidancevarcha r(21)The county in which the address for the recipient of the award is located.Recipient County Name AgencyOMB Guidancechar(3) The three ‐ digit FIPS county code for the county in which the address for the recipient of the award is located. Recipient County Code AgencyOMB Guidancevarcha r(21)The city in which the address of the recipient of the award is located.Recipient City Name AgencyOMB Guidancevarcha r(5) The five ‐ digit FIPS city code for the city in the address of the recipient of the award. Recipient City Code AgencyOMB Guidancechar(3 5)Recipient 's Full address Line 3Recipient Address Line 3 AgencyOMB Guidancechar(3 5)Recipient 's Full address Line 2Recipient Address Line 2 AgencyOMB Guidancechar(3 5)Recipient 's Full address Line 1Recipient Address Line 1 AgencyOMB Guidancevarcha r(74)The title of the program under which the award was funded, taken from the Catalog of Federal Domestic Assistance (CFDA). CFDA Program Title AgencyOMB Guidancevarcha r(7)The numeric code that indicates the program under which this award was funded within the Catalog of Federal Domestic Assistance (CFDA). Numbers that contain AAA, AAB etc. are pseudo ‐ codes and are not in CFDA. CFDA Program Number 3)Bradstreet to the agency. Followed by optional DUNS Plus 4 which allows an agency to submit different bank account data for a single DUNS (Assigned by Dun & Bradstreet) Number Source of Record Source of Requirement Field TypeDescriptionData Elements (Based on Recovery Act Guidance, Recovery Act, and FFATA.) Formula Block Grant Allocation Data: Program Source/Treasury Account Symbol: Agency Code Agency Code part (First 2 characters) of Treasury Account Symbol (9 characters) assigned by U.S. Department of Treasury varcha r(2)OMB GuidanceAgency Program Source/Treasury Account Symbol: Account Code Account Code part (3 rd to 6th characters) of Treasury Account Symbol (9 characters) assigned by U.S. Department of Treasury varcha r(4)OMB GuidanceAgency Program Source/ Treasury Account Symbol; Sub ‐ Account Code (OPTIONAL) Sub ‐ Account Code part (7th to 9th characters) of Treasury Account Symbol (9 characters) assigned by U.S. Department of Treasury varcha r(3)OMB GuidanceAgency Recipient State NameThe name of the state or territory in which the address for the recipient of the award is located. varcha r(25)OMB GuidanceAgency Recipient Zip CodeThe Zip code in the address of the recipient of the award.varcha r(9)OMB GuidanceAgency

Page - 8 Accountability & Transparency In Government Business Solution ARRA – Data Element Requirements – Appendix 1 – OMB Guidance M Weekly Update Reports: Starting 3/3/2009, agencies will be required to submit a weekly update report on a cumulative, year-to-date basis for Recovery.gov. Expenditure data is optional on the weekly report until April 6th. Other required amounts should be reported as zero if unknown at the time of reporting. Data elements for the weekly update report feed should include: AgencyOMB Guidancevarcha r(3) Sub ‐ Account Code part (7th to 9th characters) of Treasury Account Symbol (9 characters) assigned by U.S. Department of Treasury Program Source/Treasury Account Symbol; Sub ‐ Account Code (OPTIONAL) AgencyOMB Guidance varcha r(4) Account Code part (3rd to 6th characters) of Treasury Account Symbol (9 characters) assigned by U.S. Department of Treasury Program Source/Treasury Account Symbol: Account Code AgencyOMB Guidance varcha r(2) Agency Code part (First 2 characters) of Treasury Account Symbol (9 characters) assigned by U.S. Department of Treasury Program Source/ Treasury Account Symbol: Agency Code AgencyOMB Guidance MMDD YYYY The date for the first day in the week covered in the weekly update report. Week Start Date of Record SourceSource of Requirement Field TypeDescriptionData Elements (Based on Recovery Act Guidance) Weekly Update Report Data: AgencyOMB Guidance int(12) Total Obligations ‐ actual dollar amount, rounded to the nearest whole dollar Total Obligations AgencyOMB Guidance int(12) Total Allocations ‐ actual dollar amount, rounded to the nearest whole dollar Total Appropriation

Page - 9 Weekly Update Report Data: (Based on Recovery Act Guidance) Data ElementsDescriptionField TypeSource of Requirement Source of Record Major Completed ActionsShort bulleted list of the major actions taken to dateUp toOMB GuidanceAgency charac ters Major Planned ActionsShort bulleted list of the major planned actionsUp to charac ters OMB GuidanceAgency Note on Federal Solicitation Data: The Recovery Act requires that Recovery.gov include links to contract and financial assistance solicitations. Contract solicitations will be published through the Federal Business Opportunities website ( and Federal financial assistance solicitations will be published through Grants.gov. The legislation does not state any specific data field requirements for contract or financial assistance solicitations to be presented on Recovery.gov. Accountability & Transparency In Government Business Solution ARRA – Data Element Requirements – Appendix 1 – OMB Guidance M-09-10

Page - 10 Federal Government Core Accounting System Tier 1 Data Collection Orion Microsystems, Inc. Data Collection System Tier 1 Prime Contractor/Grantee Accounting System Tier 2 Data Collection Orion Microsystems, Inc. Enterprise Data Warehouse NCCIPS – Stennis, MS Public Enterprise Data Warehouse Access Tier 1 Prime Data Collection Sub Tier 2 Data Collection Orion Microsystems, Inc. American Recovery & Reinvestment Act – Proof of Concept