2. ARRA REPORTING Update for October 1, 2011 Presentation by Sponsored Projects and OIT Nancy Lewis, Evelyn McNally and Samuel Wong

3. 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). 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).

4. 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.

5. Impact of Audit Findings 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 http://www.research.uci.edu/ora/sp/arra.htm Three day correction window (10 th -12 th 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.

6. Impact of Audit Findings (Cont.) 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.

7. UCI Recipient Profile Recovery.govhttp://www.recovery.gov/Transparency/RecipientReportedData/Pages/Recipient.aspx?duns=046705849

8. 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 5 th day of the reporting month. If actual data is unavailable by the 5 th 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 12 th 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 13 th day of the reporting month. Please note: An e-mail must be sent to evelyn.mcnally@uci.edu for all changes required after the 13 th day of the reporting month. Please include report ID number, fund number and the correction you wish to make. evelyn.mcnally@uci.edu

9. 2011 Reporting Schedule 3rd Quarter 2011 (July, August and September) 4 th Quarter 2011 October, November and December

10. ARRA Reporting Process Overview

11. 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.

12. 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.

13. Employment Impact Screenshot

14. 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 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.

15. 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).

16. 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).

17. 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).

18. 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 (Full- Time 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

19. UCI ARRA QUARTERLY REPORTING JOBS AID: Formulated calculators http://www.research.uci.edu/ora/forms/sp/UCIARRAQuarterlyReportingJobsAid.xls

20. ARRA Report Overview General Information ARRA Report ID: 100 General Information: Award Number XXXXXXXReporting Period Date 06/30/2011 Award Number XXXXXXXReporting Period Date 06/30/2011 Final Report: N Please update to match project completion status CFDA (grants only) 47.082Project/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: 00000Department Preparer: Mary PI Name: Contract Grant Officer: Agency (TAS) 49-0101Last 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 Recipient Congressional District 48 Indication of Reporting Applicability NO

21. General Information Screenshot Yes or No option

22. 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/m10- 34.pdf

23. 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…………………..

24. Project Activity Screenshot Entered by C&G Accounting Next Slide

25. 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 non- financial performance information. Choose one of the following: * Not started * Less than 50% completed * Completed 50% or more * Fully completed

26. Quarterly Activities/Project Description for Prime and Sub- recipients 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

27. 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

28. Subrecipient Screenshot Pre-populated; Review for accuracy Entered by C&G Accounting

29. 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 http://www.research.uci.edu/ora/sp/arra.htm

30. 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).

31. 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 calculationsare correct, enter Save Report and the totals will be entered in the WRT for the current ARRA report. 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.

32. Once you click on the Calculate Vendor Payments Tab you will see When you enter Save Report you will proceed to the screen below

33. 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

34. Vendors over 25K Screenshot For Subrecipient Vendors over 25K See next slide

35. 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.

36. 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. evelyn.mcnally@uci.edu

37. 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

38. Questions?????????