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ARRA Impact on State Government and Audit Issues. Presented by Rich Gilbert and Steve Blake. American Recovery and Reinvestment Act (ARRA) of 2009. Statement of Purpose: To preserve and create jobs and promote economic recovery To assist those most impacted by the recession

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Arra impact on state government and audit issues

ARRA Impact on State Government and Audit Issues

Presented by

Rich Gilbert and Steve Blake


American recovery and reinvestment act arra of 2009
American Recovery and Reinvestment Act (ARRA) of 2009

Statement of Purpose:

  • To preserve and create jobs and promote economic recovery

  • To assist those most impacted by the recession

  • To provide investments needed to increase economic efficiency by spurring technological advances in science and health

  • To invest in transportation, environmental protection, and other infrastructure that will provide long-term economic benefits.

  • To stabilize State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases


South carolina action
South Carolina Action

  • March 20, 2009 – Governor Sanford signs Executive Order 2009-03 establishing the South Carolina Stimulus Oversight, Accountability and Coordination Task Force

  • April 9, 2009 – Task Force holds its first meeting

  • June 29, 2009 Governor Sanford signs Executive Order 2009-09



Arra funded projects
ARRA Funded Projects

  • Medicaid

  • Fiscal Stabilization Funds

  • Transportation

  • Public Housing

  • Energy




Arra impact on single audit

ARRA funded programs are consider Received

“High Risk”

+ARRA Impact on Single Audit


Schedule of expenditures of federal awards sefa

Recipients must maintain records that identify the source and application of ARRA funds.

Recipients must separately identify the ARRA expenditures on the SEFA and Data Collection Form

Schedule of Expenditures of Federal Awards (SEFA)


Recipients responsibility

Recipients must notify subrecipients of the following: and application of ARRA funds.

Federal award number, CFDA number and amount of ARRA funds.

Subrecipient must separately account for ARRA funds and separately report ARRA expenditures on its SEFA

Subrecipient must separately report ARRA expenditures on the SEFA

Recipients Responsibility


Major program determination

Major Program identification is the auditor’s responsibility

The auditor shall use a risk-based approach to determine which Federal programs are major programs.

The auditor shall audit as major programs Federal programs with Federal awards expended that, in the aggregate, encompass at least 50 percent of total Federal awards expended.

Major Program Determination


2009 major programs

Dollar Threshold – $19,792,452 responsibility

Major Programs – 21

Qualified Opinion on Compliance – 6

2009 Major Programs


2010 major programs

STARS Expenditures – $6,652,392,728 responsibility

Agency SFFA – $7,731,432,598

Type A Program Range –

$19,957,178 to $23,194,298

Major Programs – Type A – 19; Type B - 3

2010 Major Programs


Major program determination1

Major Program identification is auditor responsibility responsibility

Impact on “Large” Loan balances [i.e. FFEL and Direct Lending]

Exclude the entire cluster if loan program determined to be large

Impact – much lower trigger for Type A program determination.

Major Program Determination


Recent federal directives
Recent Federal Directives responsibility

  • Presidential Executive Memoranda April 10, 2010; “Combating ARRA Reporting Noncompliance”

  • OMB Memoranda 10-34 “Updated Guidance”


Omb m 10 34
OMB M-10-34 responsibility

  • Guidance on applicability of Recovery Act reporting requirements to Education Jobs

  • Updated guidance on reporting procedures

  • Changes for Federal contractors

  • Improving transparency of narrative descriptions in recipient reporting


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