ARRA REPORTING
Update for October 1, 2011
Presentation by Sponsored Projects and OIT
Nancy Lewis, Evelyn McNally and Samuel Wong
Agenda
Overview of the changes to UCI’s ARRA reporting
process as a result of the audit findings.
UCI’s new timeline for completing and submitting ARRA
reports and corrections to ARRA reports.
Detailed overview of the ARRA reporting data elements
(jobs, vendor, subrecipient data etc.)
Detailed overview of UCI’s ARRA web reporting tool and
enhancements to its functionality (which will be available
for use by Administrators for the October 1st reporting
deadline).
Overview
OMB issued guidance on March 26, 2011
that “The Best Available Data” model for
ARRA Reporting was no longer compliant
with federal regulations.
UC’s A-133 audit report for FY 2010
included a finding of non-compliance with
ARRA reporting guidelines for UCI, UCR
and UC Santa Cruz.
As a result, UCI was required to update its
ARRA reporting model to comply with
federal regulations.
Impact of Audit Findings
All data elements reported must reflect current
activity through the end of the reporting quarter.
Reporting window will be shortened as a result.
Reporting cut off dates have been adjusted in order
to meet our reporting timeline, please refer to our
updated FAQ’s at
http://www.research.uci.edu/ora/sp/arra.htm
Three day correction window (10th -12th of the
reporting month) will be utilized for submission of
current data.
New tools have been developed in the web reporting
tool to assist with reporting of actual data.
Impact of Audit Findings (Cont.)
Methodologies, processes and procedures used to
identify the data that we report must be thoroughly
documented and consistently followed from one
reporting period to the next.
Documentation to support data reported must be
retained in the departmental file for audits purposes.
UCI Recipient Profile
Recovery.govhttp://www.recovery.gov/Transparency/RecipientReportedData/Pages/Recipient.aspx?duns=046705849
Reporting Deadlines and
Correction Period
Web Reporting Tool will open on the 28th of the month prior to the
reporting period and will close on the 5th day of the reporting month.
If actual data is unavailable by the 5th day of the month, estimated
data may be used in order to meet the submission deadline.
Web Reporting Tool will reopen on the 10th of the reporting month
through the 12th day of the reporting month so that estimated data
may be updated with actual data.
Updated reports will be submitted into FederalReporting.gov on the
13th day of the reporting month.
Please note: An e-mail must be sent to evelyn.mcnally@uci.edu for all
changes required after the 13th day of the reporting month. Please
include report ID number, fund number and the correction you wish to
make.
2011 Reporting Schedule
3rd Quarter 2011 (July, August and September)
S
M
T
OCTOBER
W
T
F
2
3
4
5
6
7
S
1
8
9
16
23
30
10
17
24
31
11
18
25
12
19
26
13
20
27
14
21
28
15
22
29
Reports due in SPA by October 5, 2011/ Report submission in
FederalReporting.gov October 7, 2011
UCI Correction Period in WRT October 10-12, 2011 / Correction
submission in FederalReporting.gov October 13, 2011
4th Quarter 2011 October, November and December
S
1
8
M
2
9
T
3
10
15
22
29
16
23
30
17
24
31
JANUARY (2012)
W
T
4
5
11
12
18
25
19
26
F
6
13
S
7
14
20
27
21
28
Reports due in SPA by January 5, 2011/ Report submission in
FederalReporting.gov January 6, 2011
UCI Correction Period in WRT January 10-12, 2011 / Correction
submission in FederalReporting.gov January 13, 2011
ARRA Reporting Process
Overview
Employment Impact
Employment Impact
– The OMB Recipient Reporting Data Model combines jobs created and
jobs retained as a single data element for reporting purposes.
– Jobs funded by an ARRA award during the quarter should be
reported on a quarterly basis using FTE (“Full Time
Equivalents”)
Please note: Jobs should not be reported on a cumulative basis.
– Subrecipient and/or Vendor jobs, if any, funded by the ARRA
award during the quarter should added to the jobs reported by
UCI.
– Fellows and trainees supported on ARRA funded training grants
or fellowships should be reported as a job created or retained.
Employment Impact Description
Description
– Description of jobs paid on the ARRA award should be
included in this section.
– List one or more of the following job categories supported by
ARRA funds from this award:
* Senior Researcher
* Postdoctoral/Associate Researcher
* Technical/Engineering Support
* Administrative Support
* Graduate Research Assistant
* Undergraduate Research Assistant
No jobs were created/retained this quarter is an acceptable response.
Please note: NSF expects this section to align with the personnel categories
in the approved budget.
Employment Impact Screenshot
Employment Impact
Number of Jobs
OMB Memorandum M-10-08 sets forth the methodology that should
be used for calculating the number of FTE for jobs reporting. It is
important to consistently follow this methodology and retain
documentation/information that supports the number of jobs
reported.
For salaried employees, only the portion of activities (expressed
as a percent of an individual's total activities) directly charged to an
ARRA award should be used in calculating the FTE.
For hourly employees, the total number of hours directly charged
to an ARRA award should be used in calculating the FTE. Hours
are based on a full time schedule for the quarter.
Calculating Jobs
For salaried employees, the following formula should be used:
FTE = Sum of an employee’s percent of effort funded by the ARRA award
during each month of a reporting quarter (i.e.. 3 months)
Example A – a staff research associate’s (SRA) effort was charged 50% during
the first month, 75% during the second month and 100% during the third month
of the ARRA reporting quarter. The sum of each month’s percent of effort
during the reporting quarter is 2.25 (0.50 + 0.75 + 1.00 = 2.25); therefore, the
FTE = 0.75 (2.25/3 = 0.75).
Example B - a post doc’s effort is charged at 100% for the last two months in
the ARRA reporting quarter but zero effort for the first month (The sum of each
month’s percent of effort during the reporting quarter is 2.00 (0.00 + 1.00 + 1.00
= 2.00); therefore, the FTE is 0.67 (2.00/3 = 0.67).
Assume that the employees in examples A & B worked on the same project
during the same ARRA reporting quarter and that no other personnel charged
effort to the project during the same quarter. The sum of the percent of effort for
both employees is 4.25 (2.25 + 2.00 = 4.25); therefore, the total FTE reported
for that award is 1.42 (4.25/3 = 1.4166).
Calculating Jobs (cont.)
For hourly employees, the following formula should be used:
FTE = Total number of hours worked and funded by the ARRA award
within a reporting quarter divided by the total number of hours in a full-time
schedule for the quarter
Example C - a lab assistant worked 232 hours on an ARRA project, and
there were 522 hours in a full-time schedule during the ARRA Reporting
Quarter, the FTE for this job would be 0.44 (232/522 = 0.44).
Example D – lab assistant A worked 200 hours, lab assistant B worked
325 hours and lab assistant C worked 145 hours on the same ARRA
project during the reporting quarter, no other employees worked on the
project and there were 522 hours in a full-time schedule, the FTE to be
reported for this project would be 1.28 (670/522 = 1.2835).
Calculating Jobs (cont.)
If both salaried and hourly employees are funded from the
same ARRA award, calculate the total FTE for each category
of employee (salaried v. hourly), then sum the two totals to
determine the grand total FTE for the reporting quarter.
Example – assume that the employees from examples A, B,
and D worked on the same ARRA funded project during the
same reporting quarter. The total FTE to be reported for this
project would be 2.70 (1.42 salaried FTE + 1.28 hourly FTE =
2.70 FTE).
UCI ARRA QUARTERLY
REPORTING JOB AID
SPA created this tool to aid in the calculation and
reporting of FTE for ARRA awards by UCI Departments
and UCI’s Subrecipients
Job Aid includes formulas that calculate the FTE (FullTime Equivalents) based either on percentage of effort
or on number of hours worked in an ARRA reporting
quarter.
Job Aid can be saved each quarter and retained as back
up for audit purposes.
http://www.research.uci.edu/ora/forms/sp/UCIARRAQuarterlyRe
portingJobsAid.xls
UCI ARRA QUARTERLY REPORTING JOBS AID: Formulated calculators
Quarter
Sponsor
Administering Dept
4th
Year
Award Number
Account/Fund
Number
2011
Name of Preparer
Date Reviewed
Name of Reviewer
(Principal Investigator)
Calculator - FTE Based on Percentage of Effort
2. FTE By Month - Enter the FTE Effort
1. Employee Name(s) and Payroll Title(s)
for each month of the current ARRA
reporting quarter.
List the name, payroll title, and percentage of effort for
each employee that was paid or will be reimbursed with
1st
2nd
3rd
ARRA funds on this award in the current ARRA reporting
quarter.
Month of Month of Month of
Quarter
Quarter
Quarter
First Name
Employee 1
Employee 2
Last Name
Payroll Job Title
Sr. Researcher
Admin
FTE Percentage Totals
ARRA-Funded
Average FTE
Total
1.00
1.00
0.50
1.00
0.00
1.00
1.50
3.00
0.00
0.00
0.00
0.00
0.00
0.50
1.00
0.00
0.00
0.00
0.00
0.00
2.00
1.50
1.00
4.50
1.50
Calculator - FTE Based on Quarterly Hours Worked
1. Employee Name(s) and Payroll Title(s)
First Name
Last
Name
Payroll Job Title
Employee 1
Employee 2
Employee 3
FTE Hourly Totals
2. Total Hours
Worked in
Quarter
Quarterly Hours
for
One FTE
260.00
520.00
128.00
520
520
520
520
520
520
520
520
520
0.50
1.00
0.25
0
0
0
0
0
0
908.00
520
1.75
Total number of jobs for this reporting quarter
http://www.research.uci.edu/ora/forms/sp/UCIARRAQuarterlyReportingJobsAid.xls
ARRA-Funded Average FTE
3.25
ARRA Report Overview
General Information
ARRA Report ID: 100
General Information:
Award Number XXXXXXX
Reporting Period Date 06/30/2011
Final Report: N Please update to match project completion status
CFDA (grants only) 47.082
Project/Grant Period From 01/01/2010 to 12/31/2013
FS Department Code
Order Number (contracts only) N/A
0119 - PS/EARTH SYSTEM SCIENCE
Fund Number: 00000
Department Preparer: Mary
PI Name:
Contract Grant Officer:
Agency (TAS) 49-0101
Last Updated: 07/08/2011 11:55 AM
Treasury Account Symbol
Notification Contact Emails
:
Enter additional addresses to receive notices for this award
Recipient Detail
Recipient DUNS number 046705849
Indication of Reporting Applicability NO
Recipient Congressional District 48
General Information Screenshot
Yes or No option
Final Report
Final Project Report Indicator (i.e. no future reports) (Y or N). Check
"Y" only if this is the final report and there will be no further quarterly
reports.
Check “Y” only if:
 All ARRA funds associated with the award have been expended at the
prime recipient level,
 All or nearly all ARRA funds associated with the award have been
invoiced and received,
 No additional jobs will funded,
 The project status is complete per agency requirements and/or
performance measures and the Project Status field is marked as “Fully
Complete” (under the Project Activity section)
http://www.whitehouse.gov/sites/default/files/omb/memoranda/2010/m1034.pdf
ARRA Report Overview
Project Activity
Award Detail
Funding Agency
4900 - National Science Foundation
Award Agency
4900 - National Science Foundation
Government Contract Code / Name
(contracts only)
N/A
Award Type / Amount Grant - $100,000.00
Award Date 06/10/2009
Award Description The primary goal of the proposed project is to …………...
Project Activity
Project Title: Collaborative Research
Total Funds Received/Invoiced *$XXXXX
Activity Code: U04.05 - Geological &
Earth Sciences (NPC)
Cumulative Total Expenditures *$XXXXX
Project Completion Less than 50%
completed Update if necessary
(*Entered by C&G Accounting)
Project Description: Update if necessary
Activities at UCI include preparation and participation in…………………..
Project Activity Screenshot
Entered by C&G Accounting
Next Slide
Project Completion Status
Definition:
Evaluation of completion status of the project, activity, or
federally awarded contract action funded by the
Recovery Act. This evaluation should be based on
performance progress reports and other relevant nonfinancial performance information.
Choose one of the following:
* Not started
* Less than 50% completed
* Completed 50% or more
* Fully completed
Quarterly Activities/Project
Description for Prime and Subrecipients
For Grants
A description of the overall purpose and expected outputs and outcomes or results of
the award and first-tier Subawards), including significant deliverables and, if
appropriate, units of measure.
In instances where the final prime recipient expenditures are less than the award
amount listed on the report due to an amendment in the original agreement or if the
project came in under budget, the recipient must provide a description in this
Field explaining why the final amount in the “Total Federal Amount of ARRA
Expenditure” field does not equal the amount in the “Award Amount” field, and
confirming that no more funds will be expended by the prime recipient.
For Federally Awarded Contracts
A description of all significant services performed/supplies delivered, including
construction, for which the prime contractor invoiced in the calendar quarter.
Please refer to OMB Guidance and Agency Specific Guidelines for detailed information
ARRA Overview
Subrecipient Information
Subrecipient
For any first-tier subcontract or subaward funded in whole or in part
under the Recovery Act, that is over $25,000 and not subject to
aggregate reporting.
When applicable the sub award information is pre-populated, please review for accuracy
Subaward Number 2010-XXXX DUNS 000000000 Name
Subrecipient New York University Type H Total Amount Cash
100,000.00 Disbursed $0.00 Subaward Date 02/24/2010
Start/End Date 12/01/2010-08/31/2011
Place Of Performance
City: New York State: NY Country: US
Zip: 100036688
Congressional District: 08
Remember to add subrecipient FTE calculations to the employment impact under
the prime award
Subrecipient Screenshot
Pre-populated; Review for accuracy
Entered by C&G Accounting
New for October 1, 2011
ARRA Reporting
The sections for reporting vendors under 25k in the Web Reporting
Tool has been automated for your convenience and to ensure
reporting accuracy. You may still continue to enter the vendor
information manually if you choose.
You will see the new options for Vendor Payment Calculation when
you are editing your ARRA report. A tab has been added in the Web
Reporting Tool (WRT) next to the Number of Payments to Vendors
line which will take the user to a new screen to view the Data
Warehouse download information, the correct payments should be
selected and then the tool will proceed to enter the correct
calculations into the ARRA report.
Vendor entries for sub-recipients (vendor payments over $25,000)
has also been added to the Web Reporting Tool.
Reporting cut off dates will need to be adjusted in order to meet our
reporting timeline, please refer to our updated FAQ’s at
http://www.research.uci.edu/ora/sp/arra.htm
Vendor Payments
Under 25K Screenshot
Reporting of detailed vendor information is triggered by a single payment of $25,000 or more
by UCI or one of UCI's subrecipients (i.e., subcontractors).
Detailed reporting of vendor information is not triggered by multiple payments that are less
then $25,000, but exceed $25,000 in aggregate.
Please refer to question #10 in the FAQ’s for information regarding how to report vendor
payments of $25,000 or less, or use the New Option for Vendor Payment Calculation in the
Web Reporting Tool (slides to follow). Vendor payments are reported on a cumulative basis
throughout the period of performance of an ARRA award.
The cumulative amount of payments less than $25,000 that are made to vendors must to be
reported.
In addition, the number of vendor payments that are less than $25,000 must also be reported
(e.g., number of payments = 5, amount of payments = $52,617.32).
NEW Option for Vendor Payment Calculation
(for payments under 25K)
A Calculate Vendor Payments tab has been added in the
Web Reporting Tool (WRT) next to the Number of Payments
to Vendors line which will take the user to a new screen to
view the Data Warehouse download information, the correct
payments should be selected. The tool will then proceed to
another screen (Edit Report/Vendor Payment Calculation)
displaying the Vendor Calculations Summary. If the total
calculations are correct, enter Save Report and the totals
will be entered in the WRT for the current ARRA report.
Once you click on the Calculate Vendor Payments Tab you will see
When you enter Save Report you will proceed to the screen below
When you enter Calculate Vendor Payments on the
previous screen, you will be taken to the Edit
Report/Vendor Payment Calculations screen below
Once you enter Save Report, your calculations will be entered into your report
Vendors over 25K Screenshot
For Subrecipient Vendors over 25K See next slide
Sub-Recipient Vendors over 25K
Vendor entries for sub-recipients (vendor
payments over $25,000) has also been added to
the Web Reporting Tool. This option has a drop
down menu for selecting sub-recipient IF
applicable. For awards w/o sub-recipients, the
option will not be there.
Resources:
Detailed information regarding UCI’s
ARRA Reporting methodologies at:
http://www.research.uci.edu/ora/sp/arra.htm
Evelyn McNally, ARRA Report
Manager/Administrator in Sponsored
Projects Administration (SPA) at
evelyn.mcnally@uci.edu.
Additional Resources coming soon
to the SPA Website:
http://www.research.uci.edu/ora/sp/arra.htm
ARRA Reporting Schedule
ARRA Reporting Guidance (a quick reference
guide to submitting an ARRA Report)
ARRA Reporting Overview / Update for
October 1, 2011 Presentation on UCI Replay
Questions?????????