Federal reporting requirements Section 1512 of the Recovery Act (ARRA) Section 1512 of the Recovery Act requires additional reporting to inform the public on how funds are expended at the local level. Terms and requirements may differ from what is required under grant programs -both new grants and existing programs supplemented with Recovery Act funds. Non-compliance with Section 1512 reports is a violation of the award or grant and could lead to repayment of those amounts. The White House Office of Management and Budget (OMB) has issued guidance M-09-21 on the reporting requirements (PDF) to comply with Section 1512. OMB guidance is the primary source. The reporting process is centralized to enable recipients of ARRA funds to submit and review their reports at www.FederalReporting.gov. The first reports on recipient spending were due Oct. 10. Agencies then had 20 days to review the information. Subsequent reports are cumulative; building on data contained in the initial reports. Grants awarded are either directly managed by King County (prime recipient) or they might be distributed from the State to King County (sub-recipient). King County, as prime recipient, may also distribute funds to local sub-recipients. King County agencies will report for sub-recipient organizations or agencies to which King County, as the prime recipient, distributes stimulus funds. Review, register and report Reporting requirements can be summed up in three steps: Review, register, and report. - Review guidance:
- Registration :
- Confirm the DUNS # listed on application matches KC FBOD records for your agency.
- Must register with CCR (accurate DUNS # information is critical)
- Register with FederalReporting.gov (registration is open)
- Reporting:
- Reports are due the 10th day after the end of the calendar quarter. The first ARRA 2009 spending reports were due Oct. 10.
- Download the report Excel template today and begin
Additional resources for review and guidance White House OMB Circular No. A-133 This is a federal government guide created by the OMB used in auditing federal assistance and federal grant programs, as well as their respective recipients. It is considered to be the most important tool of an auditor for a single audit. In June of this year, the OMB added numerous requirements for auditing ARRA programs in an addendum to the 2009 Circular A-133 Compliance Supplement. This 301-page addendum creates several new clusters of programs, includes special tests and provisions for Recovery Act awards, and provides guidance emphasizing internal controls over Recovery Act funds. The Addendum to the A-133 Compliance Supplement will help you prepare for the 2010 Federal Single Audit of your agency's ARRA program. Other OMB Circular A-133 information Timelines All single audit reports filed with the Federal Audit Clearinghouse will be made publicly available online. Reports are due the 10th day after the end of the calendar quarter.
October 2009 Oct. 1: Section 1512 reporting begins
Oct. 10: First quarterly report due through FederalReporting.gov. This report covered all funds spent between Feb. 17 and Sept. 30.
Oct. 21: Data quality review. Prime recipients completed a data quality review on submitted information prior to the agency comment period.
Oct. 29: Data corrections. Submitter of prime recipient data completed data corrections requested by agency review.
Oct. 30: Detailed reports made available to the public on Recovery.gov.
2010 Jan. 10: Second quarterly report due.
April 10: Third quarterly report due, etc.
Reports are cumulative
ARRA Federal reporting requirement questions and assistanceContact:
Lynn McKiernan Ngari
Grants Financial Officer
FBOD Financial Management Section
Department of Executive Services
206-296-3691
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