Full text
Coronavirus Relief Fund
Reporting and Record
Retention Requirements
Department of the Treasury
Office of Inspector General (OIG)
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OIG-CA-20-027
Treasury Office of Inspector
General
• Richard K. Delmar, Deputy Inspector General
• Debbie Harker, Assistant Inspector General for Audit
• Donna Joseph, Deputy Assistant Inspector General for
Audit
• Eileen Kao, Audit Director
• Andrea Smith, Audit Director
• Jeneba Moiwo, Audit Manager
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Coronavirus Relief Fund
• The Coronavirus Aid, Relief, and Economic Security Act
(CARES Act) was enacted on March 27, 2020 in
response to the Coronavirus disease (COVID-19)
outbreak
• The Coronavirus Relief Fund provides $150 billion in
direct assistance for States, Tribal governments, eligible
units local government, D.C., and U.S. Territories
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Coronavirus Relief Fund
• Per the CARES Act, recipients must use Coronavirus
Relief Fund payments to cover costs that:
• Are necessary expenditures incurred due to the public health
emergency with respect to COVID-19;
• Were not accounted for in the budget most recently approved as
of March 27, 2020; and
• Were incurred during the period that begins on March 1, 2020,
and ends on December 30, 2020.
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Treasury OIG Authority
• Responsible for compliance monitoring and
oversight of the receipt, disbursement, and use of
Coronavirus Relief Fund payments
• Recouping funds in the event a recipient fails to
comply with requirements
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Who is a Prime Recipient?
Coronavirus
Relief Fund
Department of the Treasury
Prime Recipients
State Governments
Local Governments with
Populations > 500,000
DC & U.S. Territories
Tribal Governments
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Reporting Requirements
• Prime recipients will begin reporting COVID-19 related costs
incurred from March 1, 2020 – December 30, 2020 in the
GrantSolutions portal beginning September 1, 2020.
• The first quarterly report must cover the period of March 1
through June 30, 2020 and is due by September 21, 2020.
• The GrantSolutions portal will be prepopulated with prime
recipient data (amount, date, recipient identifier, and contact
information)
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Reporting Requirements
• Projects
• Obligations and
Expenditures
• Contracts ≥ $50,000
• Grants ≥ $50,000
• Loans ≥ $50,000
• Transfers ≥ $50,000
• Direct Payments ≥
$50,000
• Aggregate Reporting
below $50,000
• Aggregate Reporting on
Payments to Individuals
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Projects
• Prime recipients must list all projects they plan to complete
with the Coronavirus Relief Fund payments, including:
• Project name
• Identification number
• Description
• Status of completion
• Associate the project with obligations and expenditures, if
applicable
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Expenditure Categories
•
Administrative Expenses
•
Budgeted Personnel and Services Diverted to a
Substantially Different Use
•
COVID-19 Testing and Contact Tracing
•
Economic Support (Other than Small Business,
Housing, and Food Assistance)
•
Expenses Associated with the Issuance of Tax
Anticipation Notes
•
Facilitating Distance Learning
•
Food Programs
•
Housing Support
•
Improve Telework Capabilities of Public Employees
•
Medical Expenses
•
Nursing Home Assistance
•
Payroll for Public Health and Safety Employees
•
Personal Protective Equipment
•
Public Health Expenses
•
Small Business Assistance
•
Unemployment Benefits
•
Workers’ Compensation
•
Other (Item not listed)
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Contracts ≥ $50,000
• Contractor identifying and demographic information (e.g. Dun & Bradstreet
unique identification number (DUNS number) and location)
• Contract number
• Contract date, type, amount, and description
• Primary place of contract performance
• Related project name(s)
• Period of performance start date
• Period of performance end date
• Quarterly obligation amount
• Quarterly expenditure amount
• Expenditure categories
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Grants ≥ $50,000
• Grantee identifying and
demographic information (e.g.
DUNS number and location)
• Award number
• Award date
• Award amount
• Award description
• Related project name(s)
• Award payment method
(reimbursable or lump sum
payment)
• Period of performance start date
• Period of performance end date
• Primary place of performance
• Quarterly obligation amount
• Quarterly expenditure amount
• Expenditure categories
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Contract and Grant Definitions
• Primary place of performance - The address where the predominant
performance of the contract or grant will be accomplished.
• Period of performance start date - The date on which efforts begin or
the contract or grant is otherwise effective.
• Period of performance end date - The date on which all effort is
completed or the contract or grant is otherwise ended.
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Loans ≥ to $50,000
• Borrower identifying and
demographic information (e.g.
DUNS number and location)
• Loan number
• Loan amount
• Loan date (date when loan signed
by prime recipient and borrower)
• Loan expiration date (date when
loan expected to be paid in full)
• Purpose of loan
• Primary place of performance
• Related project(s)
• Quarterly obligation amount
• Quarterly payments on outstanding
loans
• Recipient plans for reuse
Coronavirus Relief Funds from
loan repayments
• Loan/expenditure categories
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Transfers ≥ $50,000
• Transferee/government unit identifying and demographic information (e.g.
DUNS number and location)
• Transfer type (reimbursable or advance transfer)
• Transfer date, amount, and description
• Related project(s)
• Quarterly obligation amount
• Quarterly expenditure information
• Expenditure categories
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Direct Payments ≥ $50,000
• Payee identifying and demographic information (e.g. DUNS number
and location)
• Direct Payments amount and date
• Related project(s)
• Quarterly obligation amount
• Quarterly expenditure amount
• Expenditure categories
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Aggregate Reporting
• Aggregate reporting of obligations and expenditures is
allowed on:
• Contracts, grants, transfers made to other government entities,
loans, and direct payments below $50,000
• All payments to individuals
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Certification and Submission
• Each prime recipient was required to designate two
preparers and one authorizing official
• Preparers: enter data into GrantSolutions and validate
entries once completed
• Authorizing Officials: review and certify the data prior to
submission within the portal
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Submission Approval
• Treasury OIG will review and approve the submission to ensure all
required information is reported and all data is accounted for
• After Treasury OIG’s approval, certain data that does not generally
change will be carried forward (or “cloned”) to reduce reporting
burden in future reporting quarters
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Reporting Timeline
• By no later than September 21, 2020, recipients shall
submit via the portal the first detailed quarterly report
(March 1 – June 30, 2020)
• Thereafter, quarterly reporting will be due no later
than 10 days after the end of each calendar quarter
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Reporting Timeline
Reporting
Cycle
Reporting Period
Reporting
Due Date
OIG Review
Period
Data Extract
to PRAC
Cycle 1
3/1-6/30/2020
9/21/2020
9/22-29/2020
9/30/2020
Cycle 2
7/1-9/30/2020
10/13/2020
10/14-20/2020
10/21/2020
Cycle 3
10/1-12/31/2020
1/11/2021
1/12-20/2021
1/21/2021
Cycle 4
1/1-3/31/2021
4/12/2021
4/13-20/2021
4/21/2021
Cycle 5
4/1-6/30/2021
7/12/2021
7/13-20/2021
7/21/2021
Cycle 6
7/1-9/30/2021
10/12/2021
10/13-20/2021
10/21/2021
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Uses of the Reported Data
• Support Treasury OIG’s compliance monitoring
and oversight efforts
• Support Treasury OIG audit and investigations
• Reported to the Pandemic Response
Accountability Committee (PRAC)
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Reporting Preparation
• Require current or potential sub-recipients to register with
SAM.gov by September 1, 2020
• This will enable detailed sub-recipient data to be imported
into the GrantSolutions portal
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What if a Sub-Recipient Is Not
Registered in SAM.gov?
• If a sub-recipient is not registered in SAM.gov, the prime
recipient will be responsible for manually entering the
following data elements in the GrantSolutions portal:
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• Legal Name
• Address Line 1
• Address Line 2, if applicable
• Address Line 3, if applicable
• City Name
• State Code
• Zip Code
• Country Name (selection menu)
• Organization Type (selection
menu)
Reporting Training
• GrantSolutions will provide training on the portal
access and use during the last week of August 2020
• The GrantSolutions CRF reporting portal is expected
to be operational on September 1, 2020
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Resources
• Treasury’s Resources (Eligible Expenditures):
•
Guidance for State, Territorial, Local, and Tribal Governments
https://home.treasury.gov/policy-issues/cares/state-and-local-governments
•
Coronavirus Relief Fund Frequently Asked Questions
https://home.treasury.gov/policy-issues/cares/state-and-local-governments
• Treasury’s OIG Resources (Reporting):
•
Coronavirus Relief Fund Reporting and Record Retention Requirements (OIG-CA-20-021)
https://www.treasury.gov/about/organizational-
structure/ig/Audit%20Reports%20and%20Testimonies/OIG-CA-20-021.pdf
•
Coronavirus Relief Fund Reporting Requirements Update (OIG-CA-20-025)
https://www.treasury.gov/about/organizational-
structure/ig/Audit%20Reports%20and%20Testimonies/OIG-CA-20-025.pdf
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Questions
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