ࡱ> =?<'` bjbj .&x2$hP2 Vq@5 ~C  H0xxb0b55&b[ :  xD@d@ State of fb88 Office of the State Controller October 2, 2009 ARRA 1512 reporting for Interagency Agreements being Funded with ARRA Funds Generally for 1512 ARRA reporting, intra-entity activity must be reported as direct activity of the Prime Recipient (lead) agency named on the award. The latest Office of Management and Budget Frequently Asked Questions regarding 1512 reporting indicates some Federal agencies have issued special guidance on how to repot this type of activity. However, the identity of these agencies will be not be published until a later date. Please plan to report interagency activity in accordance with the guidance issued in this memo, until such time your agency receives special instructions from the federal awarding agency which may require an adjustment at a later date. On March 6, 2009, guidance was issued through State Controller Bulletin FY09-08 on developing, budgeting and accounting for interagency agreements. In this guidance it was noted that when an agency receiving a Recovery Act award (Prime Recipient State agency) enters into a relationship to distribute funds to another state agency it is critical to determine the nature of the relationship as that of either a vendor or sub-recipient. This determination must be made up front in order to properly account for and report the grant activities. For purposes the ARRA 1512, the proper reporting of these arrangements is described below: Interagency sub-awards Interagency sub-award activity should be reported as direct activity of the Prime Recipient State agency receiving the award. The Prime Recipient State agency must receive the following information from the Sub-State agency for proper reporting of the award: A listing of all sub-awards issued by the Sub-State agency Sub-recipient reporting data for all sub-awards of $25,000 and over. This reporting should include all the data elements identified in the State of fb88 Framework, SubAwardee or SubContract Award Information Section, in order for the Prime Recipient State agency to properly report all sub-awards of the Grant. A listing of the number of jobs created and retained and a narrative description of the employment impact of the Recovery Act work funded for the Sub-State agency and the Sub-State agencies contractors and sub-recipients. The vendor data files created from the Advantage data extract related to this sub-award. (See Advantage Data Extract Vendor Data File instructions) A query of the detailed transactions recorded in the Sub-State agency appropriation account for the reporting period pertaining to the sub-award. Interagency Vendor Agreements Prime Recipient State agencies may also enter into agreements with other State agencies for vendor type goods and services. In these circumstances, the vendor agency should be recording expenditures related to the sub-award in a special revenue Fund (014) or an Internal Service Fund and submitting a bill to the Prime Recipient Agency for reimbursement of the goods or services provided. In turn, the Prime Recipient agency should be recording expenditures in the proper Fund 020 or 021 appropriation account when the bill is paid. This accounting structure allows for the Prime Recipient State agency to properly report total expenditures and eliminates any possibility of double counting. However, the Prime Recipient State agencys expenditure detail will not adequately reflect the details of any payments to external vendors the Vendor-State agency has paid to carry out the terms of the interagency agreement. In order to ensure the appropriate level of transparency and accountability for 1512 data reporting, the Prime Recipient State agency should include the details of any payments the Vendor State agency has made to external vendors for goods or services for which the Prime Recipient State agency has been billed and has paid for as direct expenditures of the Prime Recipient State agency. The details of these vendor payments should be added to the Advantage data extract file which the Prime Recipient State agency submits to OIT for reporting 1512 vendor data elements. These vendor payments must include the same level of detail as the Prime Recipients direct vendor payments and must be formatted in the same manner. -.=>?@X    ! " = > { ~  * # * 1 6 7 K b 9 ? J M j ȿ hC5 hu%Oh hChC5hS3hu%Ohy\>hkihefh x hHmhd>h hHm h 5hHmhHm5 h!Hm5h!Hmh0 Q5CJaJh0 Q5CJaJh!Hm5CJaJh!Hmh!Hm5CJaJ4.>?@+ , ;>$a$gd^ $ & Fa$gdHm & Fgd d $^a$gd d $ & Fa$gdN$a$gdHmgd`D$a$gd!Hm "+DSY_`;>?w039:FGHgmn|-./0=BGgh"{ hyhohy hG5hoh h^ h dh dh dhefhkihS3hNKGHfg $<^<a$gdn $<^<a$gdG$a$gdo$a$gd^ $ & Fa$gdHm   &'1239@~<=CHK_cMekz "#),12Iw}~+h^ hg5hnh- hyhghS3h#hV$h"{hkihy hyho hyhGE,1h/ =!"#$% @@@ NormalCJ_HaJmH sH tH DAD Default Paragraph FontRiR  Table Normal4 l4a (k@(No ListB^@B Hm Normal (Web)dd[$\$&.>?@+,;>  G H f g 000000000000000 00 00 00 00 0000000000000000  #t" tǹ!"# $%ٹ&'<(T)C*D"+D,)-B.Ls/01234Z5,6d718>9<2:|;t# #  DDJTg g m w - - 3 =      "((""ISYYl v | | 2 < B B    =*urn:schemas-microsoft-com:office:smarttags PlaceType=*urn:schemas-microsoft-com:office:smarttags PlaceName9*urn:schemas-microsoft-com:office:smarttagsState9*urn:schemas-microsoft-com:office:smarttagsplace :@#*9?Mj"SY 1 2 < K _ c z"#w}~Gl?bWDlXylw$(<^`(OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH| | ^| `OJQJo(hHLL^L`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH ^`o(hH.L(t^L`(OJQJo(hH^`OJQJo(hH| | ^| `OJQJo(hHLL^L`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH (^ `(OJQJo(hH^`OJQJ^Jo(hHoXX^X`OJQJo(hH((^(`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hHhh^h`OJQJ^Jo(hHo8"8"^8"`OJQJo(hHGl?DlOlw6p         6p       6p         deUCv! >$39<y\>`DNu%O0 Qef!HmHmo"{Q#-ROyn xgGm6^d> C\% dki@HVk@@UnknownGz Times New Roman5Symbol3& z Arial?5 z Courier New;Wingdings"hfKڦVV!r4 2QHX)?yP92Sub awards and vendor contracts between State agencies are not recognized as true sub-recipient or vendor agreement for recover act reportingOITOIT   Oh+'00<HT`t    Sub awards and vendor contracts between State agencies are not recognized as true sub-recipient or vendor agreement for recover act reportingOIT Normal.dotOIT4Microsoft Office Word@V@x"cA@JWפCV՜.+,0 hp  bState of fb88' Sub awards and vendor contracts between State agencies are not recognized as true sub-recipient or vendor agreement for recover act reporting Title  !"#$%&'()*+-./012356789:;>Root Entry FC@Data 1TablezWordDocument.&SummaryInformation(,DocumentSummaryInformation84CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q