The American Recovery and Reinvestment Act of 2009 (ARRA or Recovery Act) was signed into law on February 17, 2009. This legislation seeks to stimulate the economy by preserving and creating jobs, assisting the unemployed and uninsured, and providing state budget relief while making investments in infrastructure, education, science, health and energy efficiency. This guidance prescribes reporting requirements that will be effective October 10, 2009. This guidance builds upon prior guidance issued by OMB.