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 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