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ARRA 2009
The American Recovery and Reinvestment Act (ARRA) - 2009

Accountability Board
ARRA - The Act
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CONTACT

Cook & Co.
Bara Business Center
124 South Main Street
Arab, Alabama 35016-1351

  • Main Tel: 256-586-4111
  • Nationwide: 800-551-6253 or 6254
  • Birmingham (Direct): 322-7452 
  • Huntsville (Direct): 534-6922
  • Fax: 256-586-4138
  • Email: info at bara dot net
  • Directions: Map
  • Office Directory
  • We accept VISA, MasterCard, Discover and American Express

OFFICE HOURS

Tax Season (Feb 1 - Apr 15)
Mon - Fri
9:00 a.m. - 8:00 p.m.
Saturdays 9:00 a.m. - 4:00 p.m.

After Tax-Season (Apr 16 - Jan 31)
Mon - Thu
9:00 a.m. - 5:00 p.m.
Closed on Fri and Sat

Scheduling an Appointment:
With the majority of our clientele being in the Huntsville and Birmingham metropolitan areas, we maintain direct phone lines from those areas. In Huntsville call 534-6922. In Birmingham call 322-7452. Our local Arab telephone numbers are (Area Code 256) 586-4111, 586-4112, 586-4113 and 586-4114 (if using a cell phone, please use one of these numbers). If you need to call toll-free, dial 1-800-551-6253 or 1-800-551-6254.

Available appointment times on the hour are: Mornings 9, 10 or 11, Afternoons 1, 2 or 3 and Evenings 6, 7 or 8 (no evening appointments on Saturdays).


HELPFUL INFO

Our sitelinks are divided into four main categories:

The Accounting Department, where you will find information related to; accounting, bookkeeping and payroll.

Our Tax Department has answers to many questions you may have regarding federal, state and local taxes, including; income tax, sales tax, privilege tax and use tax.

In the Financial Department you will find articles and information on; managing your finances, banking, investing, different types of investments, cash and debt management.

The Technology Department contains helpful information on; computers, software, information systems, automated processes, the internet and email.

Many hours of work have gone into our effort of providing the information contained in this website, not only to our many clients, but the public in general. As of August 2009 we have more than 1,000 pages. To quickly find the answers to your accounting, tax, financial or technology related questions, please use our search box, which is in the upper left corner of every page.

 


 

Cook and Company, Enrolled Agents

 


 

Subtitle B - Recovery Accountability and Transparency Board


SEC. 1521. ESTABLISHMENT OF THE RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD.
There is established the Recovery Accountability and Transparency Board to coordinate and conduct oversight of covered funds to prevent fraud, waste, and abuse.

Cook and Company, Enrolled Agents

 

SEC. 1522. COMPOSITION OF BOARD.

(a) CHAIRPERSON.—

(1)
DESIGNATION OR APPOINTMENT.—The President shall—
(A)
designate the Deputy Director for Management of the Office of Management and Budget to serve as Chairperson of the Board;
(B)
designate another Federal officer who was appointed by the President to a position that required the advice and consent of the Senate, to serve as Chairperson of the Board; or
(C)
appoint an individual as the Chairperson of the Board, by and with the advice and consent of the Senate.
(2)
COMPENSATION.—
(A)
DESIGNATION OF FEDERAL OFFICER.—If the President designates a Federal officer under paragraph (1)(A)

H. R. 1—176

or (B) to serve as Chairperson, that Federal officer may not receive additional compensation for services performed as Chairperson.

(B) APPOINTMENT OF NON-FEDERAL OFFICER.—If the President appoints an individual as Chairperson under paragraph (1)(C), that individual shall be compensated at the rate of basic pay prescribed for level IV of the Executive Schedule under section 5315 of title 5, United States Code.

(b)
MEMBERS.—The members of the Board shall include—
(1)
the Inspectors General of the Departments of Agriculture, Commerce, Education, Energy, Health and Human Services, Homeland Security, Justice, Transportation, Treasury, and the Treasury Inspector General for Tax Administration; and
(2)
any other Inspector General as designated by the President from any agency that expends or obligates covered funds.

SEC. 1523. FUNCTIONS OF THE BOARD.

(a)
FUNCTIONS.—
(1)
IN GENERAL.—The Board shall coordinate and conduct oversight of covered funds in order to prevent fraud, waste, and abuse.
(2)
SPECIFIC FUNCTIONS.—The functions of the Board shall include—
(A)
reviewing whether the reporting of contracts and grants using covered funds meets applicable standards and specifies the purpose of the contract or grant and measures of performance;
(B)
reviewing whether competition requirements applicable to contracts and grants using covered funds have been satisfied;
(C)
auditing or reviewing covered funds to determine whether wasteful spending, poor contract or grant management, or other abuses are occurring and referring matters it considers appropriate for investigation to the inspector general for the agency that disbursed the covered funds;
(D)
reviewing whether there are sufficient qualified acquisition and grant personnel overseeing covered funds;
(E)
reviewing whether personnel whose duties involve acquisitions or grants made with covered funds receive adequate training; and
(F)
reviewing whether there are appropriate mechanisms for interagency collaboration relating to covered funds, including coordinating and collaborating to the extent practicable with the Inspectors General Council on Integrity and Efficiency established by the Inspector General Reform Act of 2008 (Public Law 110–409).
(b)
REPORTS.—
(1)
FLASH AND OTHER REPORTS.—The Board shall submit to the President and Congress, including the Committees on Appropriations of the Senate and House of Representatives, reports, to be known as ‘‘flash reports’’, on potential management and funding problems that require immediate attention. The Board also shall submit to Congress such other reports as the Board considers appropriate on the use and benefits of funds made available in this Act. H. R. 1—177
(2)
QUARTERLY REPORTS.—The Board shall submit quarterly reports to the President and Congress, including the Committees on Appropriations of the Senate and House of Representatives, summarizing the findings of the Board and the findings of inspectors general of agencies. The Board may submit additional reports as appropriate.
(3)
ANNUAL REPORTS.—The Board shall submit annual reports to the President and Congress, including the Committees on Appropriations of the Senate and House of Representatives, consolidating applicable quarterly reports on the use of covered funds.
(4)
PUBLIC AVAILABILITY.—
(A)
IN GENERAL.—All reports submitted under this subsection shall be made publicly available and posted on the website established by section 1526.
(B)
REDACTIONS.—Any portion of a report submitted under this subsection may be redacted when made publicly available, if that portion would disclose information that is not subject to disclosure under sections 552 and 552a of title 5, United States Code.
(c)
RECOMMENDATIONS.—
(1)
IN GENERAL.—The Board shall make recommendations to agencies on measures to prevent fraud, waste, and abuse relating to covered funds.
(2)
RESPONSIVE REPORTS.—Not later than 30 days after receipt of a recommendation under paragraph (1), an agency shall submit a report to the President, the congressional committees of jurisdiction, including the Committees on Appropriations of the Senate and House of Representatives, and the Board on—
(A)
whether the agency agrees or disagrees with the recommendations; and
(B)
any actions the agency will take to implement the recommendations.

SEC. 1524. POWERS OF THE BOARD.

(a) IN GENERAL.—The Board shall conduct audits and reviews of spending of covered funds and coordinate on such activities with the inspectors general of the relevant agency to avoid duplication and overlap of work.

(b)
AUDITS AND REVIEWS.—The Board may—
(1)
conduct its own independent audits and reviews relating to covered funds; and
(2)
collaborate on audits and reviews relating to covered funds with any inspector general of an agency.
(c)
AUTHORITIES.—
(1)
AUDITS AND REVIEWS.—In conducting audits and reviews, the Board shall have the authorities provided under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.). Additionally, the Board may issue subpoenas to compel the testimony of persons who are not Federal officers or employees and may enforce such subpoenas in the same manner as provided for inspector general subpoenas under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.).
(2)
STANDARDS AND GUIDELINES.—The Board shall carry out the powers under subsections (a) and (b) in accordance

H. R. 1—178

with section 4(b)(1) of the Inspector General Act of 1978 (5

U.S.C. App.).

(d)
PUBLIC HEARINGS.—The Board may hold public hearings and Board personnel may conduct necessary inquiries. The head of each agency shall make all officers and employees of that agency available to provide testimony to the Board and Board personnel. The Board may issue subpoenas to compel the testimony of persons who are not Federal officers or employees at such public hearings. Any such subpoenas may be enforced in the same manner as provided for inspector general subpoenas under section 6 of the Inspector General Act of 1978 (5 U.S.C. App.).
(e)
CONTRACTS.—The Board may enter into contracts to enable the Board to discharge its duties under this subtitle, including contracts and other arrangements for audits, studies, analyses, and other services with public agencies and with private persons, and make such payments as may be necessary to carry out the duties of the Board.
(f)
TRANSFER OF FUNDS.—The Board may transfer funds appropriated to the Board for expenses to support administrative support services and audits, reviews, or other activities related to oversight by the Board of covered funds to any office of inspector general, the Office of Management and Budget, the General Services Administration, and the Panel.

SEC. 1525. EMPLOYMENT, PERSONNEL, AND RELATED AUTHORITIES.

(a)
EMPLOYMENT AND PERSONNEL AUTHORITIES.—
(1)
IN GENERAL.—
(A)
AUTHORITIES.—Subject to paragraph (2), the Board may exercise the authorities of subsections (b) through
(i)
of section 3161 of title 5, United States Code (without regard to subsection (a) of that section).
(B)
APPLICATION.—For purposes of exercising the authorities described under subparagraph (A), the term ‘‘Chairperson of the Board’’ shall be substituted for the term ‘‘head of a temporary organization’’.
(C)
CONSULTATION.—In exercising the authorities described under subparagraph (A), the Chairperson shall consult with members of the Board.
(2)
EMPLOYMENT AUTHORITIES.—In exercising the employment authorities under subsection (b) of section 3161 of title 5, United States Code, as provided under paragraph (1) of this subsection—
(A)
paragraph (2) of subsection (b) of section 3161 of that title (relating to periods of appointments) shall not apply; and
(B)
no period of appointment may exceed the date on which the Board terminates under section 1530.
(b)
INFORMATION AND ASSISTANCE.—
(1)
IN GENERAL.—Upon request of the Board for information or assistance from any agency or other entity of the Federal Government, the head of such entity shall, insofar as is practicable and not in contravention of any existing law, furnish such information or assistance to the Board, or an authorized designee.
(2)
REPORT OF REFUSALS.—Whenever information or assistance requested by the Board is, in the judgment of the Board, unreasonably refused or not provided, the Board shall report

H. R. 1—179

the circumstances to the congressional committees of jurisdiction, including the Committees on Appropriations of the Senate and House of Representatives, without delay.

(c) ADMINISTRATIVE SUPPORT.—The General Services Administration shall provide the Board with administrative support services, including the provision of office space and facilities.

SEC. 1526. BOARD WEBSITE.

(a)
ESTABLISHMENT.—The Board shall establish and maintain, no later than 30 days after enactment of this Act, a user-friendly, public-facing website to foster greater accountability and transparency in the use of covered funds.
(b)
PURPOSE.—The website established and maintained under subsection (a) shall be a portal or gateway to key information relating to this Act and provide connections to other Government websites with related information.
(c)
CONTENT AND FUNCTION.—In establishing the website established and maintained under subsection (a), the Board shall ensure the following:
(1)
The website shall provide materials explaining what this Act means for citizens. The materials shall be easy to understand and regularly updated.
(2)
The website shall provide accountability information, including findings from audits, inspectors general, and the Government Accountability Office.
(3)
The website shall provide data on relevant economic, financial, grant, and contract information in user-friendly visual presentations to enhance public awareness of the use of covered funds.
(4)
The website shall provide detailed data on contracts awarded by the Federal Government that expend covered funds, including information about the competitiveness of the contracting process, information about the process that was used for the award of contracts, and for contracts over $500,000 a summary of the contract.
(5)
The website shall include printable reports on covered funds obligated by month to each State and congressional district.
(6)
The website shall provide a means for the public to give feedback on the performance of contracts that expend covered funds.
(7)
The website shall include detailed information on Federal Government contracts and grants that expend covered funds, to include the data elements required to comply with the Federal Funding Accountability and Transparency Act of 2006 (Public Law 109–282), allowing aggregate reporting on awards below $25,000 or to individuals, as prescribed by the Director of the Office of Management and Budget.
(8)
The website shall provide a link to estimates of the jobs sustained or created by the Act.
(9)
The website shall provide a link to information about announcements of grant competitions and solicitations for contracts to be awarded.
(10)
The website shall include appropriate links to other government websites with information concerning covered funds, including Federal agency and State websites. H. R. 1—180
(11)
The website shall include a plan from each Federal agency for using funds made available in this Act to the agency.
(12)
The website shall provide information on Federal allocations of formula grants and awards of competitive grants using covered funds.
(13)
The website shall provide information on Federal allocations of mandatory and other entitlement programs by State, county, or other appropriate geographical unit.
(14)
To the extent practical, the website shall provide, organized by the location of the job opportunities involved, links to and information about how to access job opportunities, including, if possible, links to or information about local employment agencies, job banks operated by State workforce agencies, the Department of Labor’s CareerOneStop website, State, local and other public agencies receiving Federal funding, and private firms contracted to perform work with Federal funding, in order to direct job seekers to job opportunities created by this Act.
(15)
The website shall be enhanced and updated as necessary to carry out the purposes of this subtitle.
(d)
WAIVER.—The Board may exclude posting contractual or other information on the website on a case-by-case basis when necessary to protect national security or to protect information that is not subject to disclosure under sections 552 and 552a of title 5, United States Code.

SEC. 1527. INDEPENDENCE OF INSPECTORS GENERAL.

(a)
INDEPENDENT AUTHORITY.—Nothing in this subtitle shall affect the independent authority of an inspector general to determine whether to conduct an audit or investigation of covered funds.
(b)
REQUESTS BY BOARD.—If the Board requests that an inspector general conduct or refrain from conducting an audit or investigation and the inspector general rejects the request in whole or in part, the inspector general shall, not later than 30 days after rejecting the request, submit a report to the Board, the head of the applicable agency, and the congressional committees of jurisdiction, including the Committees on Appropriations of the Senate and House of Representatives. The report shall state the reasons that the inspector general has rejected the request in whole or in part. The inspector general’s decision shall be final.

 

SEC. 1528. COORDINATION WITH THE COMPTROLLER GENERAL AND STATE AUDITORS.

The Board shall coordinate its oversight activities with the Comptroller General of the United States and State auditors.

SEC. 1529. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated such sums as necessary to carry out this subtitle.

SEC. 1530. TERMINATION OF THE BOARD.

The Board shall terminate on September 30, 2013.

H. R. 1—181


Cook and Company, Enrolled Agents




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Copyright © 1994-2010 Cook & Co. Toll-Free Nationwide 1-800-551-6253 or 6254  Main Tel. 256-586-4111 Fax 256-586-4138 Bara Business Center 124 South Main Street  Arab, Alabama 35016  Direct Phone Lines From Birmingham: 322-7452 Huntsville: 534-6922  Cook & Co., Enrolled Agents are licensed by the U.S. Treasury Department to represent taxpayers before the Internal Revenue Service (IRS). Greg Cook is a Certified Public Accountant (CPA) licensed by the states of Alabama and Tennessee.

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