The American Recovery and Reinvestment Act (ARRA), (Stimulus Bill) enacted February 17, 2009 proposed $800+ billion of fiscal spending in addition to the Troubled Asset Relief Program (TARP) $700 billion spending authorized and appropriated on October 3, 2008. Both Acts provide for transparency and accountability regarding fiscal spending and include appropriations for administrative support. Both acts provide for Board for governance. Sec. 104 of TARP authorizes the Financial Stability Oversight Board and Sec. 118 provides funding for administrative cost. ARRA, Sec. 1521 establishes the Recovery Act Accountability and Transparency Board. and, ARRA Title V—Financial Services and General Government appropriates $84 million for expenses to remain available until September 30, 2011. Hyperlinks to the foregoing legislation are included in Appendix I below. Appendix I also include hyperlinks to other funding, transparency, and accountability legislation including PL109-282 Federal Funding Accountability and Transparency Act, Senate Bill S.3077, To strengthen transparency and accountability in Federal spending, and HR1106, Helping Families Save Their Homes Act of 2009.

Support Service Opportunities

Agency Opportunities

The following are identified agency opportunities:

· HHS, HRSA – Meeting scheduled March 11, 2009, with Tony McCann, HRSA CFO to discuss implementing an Enterprise Data Warehouse for Recovery.gov reporting.

· GSA/OMB – Meeting to be scheduled for either March 20 or 27, 2009 to discuss Recovery.gov and FFATA reporting requirement for near term sub tier level 1 Recovery.gov reporting and long term sub tier n^th level reporting.

· DOD IG – Dr. Harry West contact with IG regarding contract audit automation & resource reduction requirements.

· DOT Enterprise Service Center (ESC) – Dan Matthews contact regarding Recovery.gov system implementation.

· Treasury Fiscal Service –– Ken Carfine, Fiscal Assistant Secretary contact regarding TARP Accounting & Reporting and Governmentwide Accounting & Reporting.

Near Term Opportunities

The OMB Guidance M-09-10-Initial Implementing Guidance for the American Recovery and Reinvestment Act of 2009 and Recovery Act Architecture – Package s v0.032 - February 17, 2009 provide for Agency data collection and transparency reporting through the maintenance of websites that report agency use of ARRA funding and are integrated with the ARRA Board’s Recovery.gov website. GSA is required to provide, in accordance with Sec. 1525(c), administrative support to the Recovery Board related to administrative support services, including the provision of office space and facilities. In addition Sec. 1524(f) provides for the transfer of Board funds “for expenses to support administrative support services and audits, reviews, or other activities related to oversight by the Board of covered funds to any office of inspector general, the Office of Management and Budget, the General Services Administration, and the Panel.” Administrative support services could therefore be used for agency planning and system implementation at both the Departmental strategic and tactical planning level and bureau operational requirements analysis and system implementation levels in support of ARRA requirements which would include:

· Prime & Sub Tier 1 Data Collection System Implementation Support

· Business Intelligence and Financial Analysis Support

· Staff Support - Accounting Operations, Auditing, & Contract Management Support

Long Term Opportunities

Federal Funding Accountability and Transparency Act (FFATA) requirements provide for expanded data collection and transparency requirements beyond Recovery.gov requirements. FFATA requirements provide for data collection for “all” contract, grant, and loan expenditures above $25,000 to the n^th sub contract and sub grant level. Funding for these expanded administrative support services could be considered to be applicable to ARRA requirements, however may not be applicable to program expenses that fall outside ARRA requirements. Administrative support services could therefore include the following long term opportunities:

· Sub Tier 2 & Below Data Collection System Implementation Support

· Performance Metric Development and Business Intelligence Support

· Auditing Recovery.gov and FFATA Agency Core Accounting System Reconciliation and Forensic Auditing Support

Teaming Partners

The following are identified agency opportunities:

· Lockheed Martin – System Integration, Hosting SSP, IV&V, & Project Management

· Orion Microsystems – Data Collection System

· Eagle Eye Publishers – FPDS, FAADS Obligation, Expenditure, Performance Web Reporting

· IBM/Cognos – Business Intelligence Tools, Hosting SSP (Corio) & Database

· Oracle/Hyperion – Business Intelligence Tools, Hosting SSP (Oracle on Demand) & Database

· Teradata – Enterprise Data Warehouse and Analytical Tools

Business Development Approach

Contact KPMG and Teaming Partners current client’s senior management CFO and CIO’s to:

· Present packaged system implementation solution using Commercial-Off-The-Shelf (COTS) software that meets immediate Recovery.gov operational transparency reporting requirements. This offering will focus on near term activities including implementation of data collection, business intelligence, and analytical COTS software, performance measurement development, and information management dashboard presentation that meet Recovery.gov immediate transparency requirements regarding reporting and interfacing contractor and grantee 1st level sub tier data reporting for the agency Recovery.gov and Board Recovery.gov websites.

· Present packaged system implementation solution using Commercial Off The Shelf (COTS) software that meets long term Recovery.gov near and long term strategic planning and analysis activities that respond to ARRA spending plan, audit, agency core accounting – Recovery.gov reconciliation, and expanded data collection of obligation, expenditure, and performance data from contractor, grantee, and lending institutions related to n^th tier sub contractor, sub grantees, and loan recipients.

Both of the foregoing appraoches will attempt to have the Recovery.gov Board, GSA, OMB, and/or IG’s organizations offer Grants to financial management organizations to work with agencies to implement the Recovery.gov and FFATA legislative requirements.

Appendix 1 - Legislation

Federal Funding Accountability & Transparency Act of 2006

Public Law 109-282 - http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109_cong_public_laws&docid=f:publ282.109.pdf

SEC. 2. FULL DISCLOSURE OF ENTITIES RECEIVING FEDERAL FUNDING.

(a) DEFINITIONS.—In this section:

(1) ENTITY.—The term ‘‘entity’’—

(A) includes, whether for profit or nonprofit—

(i) a corporation;

(ii) an association;

(iii) a partnership;

(iv) a limited liability company;

(v) a limited liability partnership;

(vi) a sole proprietorship;

(vii) any other legal business entity;

(viii) any other grantee or contractor that is not excluded by subparagraph (B) or (C); and

(ix) any State or locality;

(B) on and after January 1, 2009, includes any subcontractor or subgrantee; and

(i) an individual recipient of Federal assistance; or

(ii) a Federal employee.

(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

(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.

(b) IN GENERAL.—

(1) WEBSITE.—Not later than January 1, 2008, the Office of Management and Budget shall, in accordance with this section, section 204 of the E-Government Act of 2002 (Public Law 107–347; 44 U.S.C. 3501 note), and the Office of Federal Procurement Policy Act (41 U.S.C. 403 et seq.), ensure the existence and operation of a single searchable website, accessible by the public at no cost to access, that includes for each 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.

To strengthen transparency and accountability in Federal spending

Senate Bill S.3077 - http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=110_cong_bills&docid=f:s3077is.txt.pdf

Section 7 – Recipient performance transparency and compliance

SEC. 7. RECIPIENT PERFORMANCE TRANSPARENCY AND TAX COMPLIANCE.

(a) PERFORMANCE TRANSPARENCY.—The Director of the Office of Management and Budget shall ensure that the unique identifier required in section 2(b)(1)(E) that is used to link information on the website described in section 2 is also used to link information about performance of individual contractors and recipients of financial assistance starting with awards given in fiscal year 2008 including—

(1) an assessment of the quality of work performed on Federal awards during the past 5 years, but not before fiscal year 2008;

(2) information about Federal audit disputes and resolutions;

(3) information regarding civil, criminal, and administrative actions initiated or concluded by the Federal Government or a State government against Federal awards recipients or violations of Federal or State laws or regulations during the preceding years including, but not limited to—

American Recovery and Reinvestment Act of 2009

House Bill HR1 – Public Law 111-5 - http://thomas.loc.gov/cgi-bin/bdquery/z?d111:HR00001:@@@R

RECOVERY ACT ACCOUNTABILITY AND TRANSPARENCY BOARD

For necessary expenses of the Recovery Act Accountability and Transparency Board to carry out the provisions of title XV of this Act, $84,000,000, to remain available until September 30, 2011.

http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h1enr.txt.pdf

CBO Cost Estimate - http://www.cbo.gov/ftpdocs/99xx/doc9989/hr1conference.pdf

SEC. 1524. POWERS OF THE BOARD.

(a) IN GENERAL.—The Board shall conduct audits and reviews of spending of covered funds and coordinate on such activities with the inspectors general of the relevant agency to avoid duplication and overlap of work.

(b) AUDITS AND REVIEWS.—The Board may—

(1) conduct its own independent audits and reviews relating to covered funds; and

(2) collaborate on audits and reviews relating to covered funds with any inspector general of an agency.

(1) AUDITS AND REVIEWS.—In conducting audits and reviews, the Board shall have the authorities provided under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.). Additionally, the Board may issue subpoenas to compel the testimony of persons who are not Federal officers or employees and may enforce such subpoenas in the same manner as provided for inspector general subpoenas under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.).

(2) STANDARDS AND GUIDELINES.—The Board shall carry out the powers under subsections (a) and (b) in accordanceU.S.C. App.).

(d) PUBLIC HEARINGS.—The Board may hold public hearings and Board personnel may conduct necessary inquiries. The head of each agency shall make all officers and employees of that agency available to provide testimony to the Board and Board personnel. The Board may issue subpoenas to compel the testimony of persons who are not Federal officers or employees at such public hearings. Any such subpoenas may be enforced in the same manner as provided for inspector general subpoenas under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.).

(e) CONTRACTS.—The Board may enter into contracts to enable the Board to discharge its duties under this subtitle, including contracts and other arrangements for audits, studies, analyses,

and other services with public agencies and with private persons, and make such payments as may be necessary to carry out the duties of the Board.

(f) TRANSFER OF FUNDS.—The Board may transfer funds appropriated to the Board for expenses to support administrative support services and audits, reviews, or other activities related to oversight by the Board of covered funds to any office of inspector general, the Office of Management and Budget, the General Services Administration, and the Panel.

SEC. 1525. EMPLOYMENT, PERSONNEL, AND RELATED AUTHORITIES.

(a) EMPLOYMENT AND PERSONNEL AUTHORITIES.—

(1) IN GENERAL.—

(A) AUTHORITIES.—Subject to paragraph (2), the Board may exercise the authorities of subsections (b) through (i) of section 3161 of title 5, United States Code (without regard to subsection (a) of that section).

(B) APPLICATION.—For purposes of exercising the authorities described under subparagraph (A), the term ‘‘Chairperson of the Board’’ shall be substituted for the term ‘‘head of a temporary organization’’.

(C) CONSULTATION.—In exercising the authorities described under subparagraph (A), the Chairperson shall consult with members of the Board.

(2) EMPLOYMENT AUTHORITIES.—In exercising the employment authorities under subsection (b) of section 3161 of title 5, United States Code, as provided under paragraph (1) of this subsection—

(A) paragraph (2) of subsection (b) of section 3161 of that title (relating to periods of appointments) shall not apply; and

(B) no period of appointment may exceed the date on which the Board terminates under section 1530.

(b) INFORMATION AND ASSISTANCE.—

(1) IN GENERAL.—Upon request of the Board for information or assistance from any agency or other entity of the Federal Government, the head of such entity shall, insofar as is practicable and not in contravention of any existing law, furnish such information or assistance to the Board, or an authorized designee.

(2) REPORT OF REFUSALS.—Whenever information or assistance requested by the Board is, in the judgment of the Board, unreasonably refused or not provided, the Board shall report the circumstances to the congressional committees of jurisdiction,

including the Committees on Appropriations of the Senate and House of Representatives, without delay.

(c) ADMINISTRATIVE SUPPORT.—The General Services Administration shall provide the Board with administrative support services, including the provision of office space and facilities.

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:

(1) The website shall provide materials explaining what this Act means for citizens. The materials shall be easy to understand and regularly updated.

(2) The website shall provide accountability information, including findings from audits, inspectors general, and the Government Accountability Office.

(3) The website shall provide data on relevant economic, financial, grant, and contract information in user-friendly visual presentations to enhance public awareness of the use of covered funds.

(4) The website shall provide detailed data on contracts awarded by the Federal Government that expend covered funds, including information about the competitiveness of the contracting process, information about the process that was used for the award of contracts, and for contracts over $500,000 a summary of the contract.

(5) The website shall include printable reports on covered funds obligated by month to each State and congressional district.

(6) The website shall provide a means for the public to give feedback on the performance of contracts that expend covered funds.

(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 wards below $25,000 or to individuals, as prescribed by the Director of the Office of Management and Budget.

(8) The website shall provide a link to estimates of the jobs sustained or created by the Act.

(9) The website shall provide a link to information about announcements of grant competitions and solicitations for contracts to be awarded.

(10) The website shall include appropriate links to other government websites with information concerning covered funds, including Federal agency and State websites.

Helping Families Save Their Homes Act of 2009

HR1106 - http://thomas.loc.gov/cgi-bin/query/F?c111:2:./temp/~c111AejPHd:e392

CBO Cost Estimates - http://www.cbo.gov/ftpdocs/100xx/doc10010/hr1106.pdf