The American Recovery and Reinvestment Act (ARRA or “Recovery Act”) called for an unprecedented level of transparency and accountability. Several measures were taken at the Federal-level to not only ensure that Americans could access information about how their tax dollars were spent, but also ensure that fraud and abuse are prevented or eliminated.

The Recovery Accountability and Transparency Board (RATB) was created by the Obama administration to provide transparency in the use of recovery-related funds, and to prevent and detect fraud, waste and mismanagement. The Recovery Board continues to issue quarterly and annual reports to the President, and maintains to provide the public with easy access to ARRA information and data.

The Recovery Act also requires Inspectors General of 28 federal agencies that received and distributed Recovery funds to continually review their agencies’ management of these funds.

In addition, the Government Accountability Office (GAO) was commissioned to review the use of Recovery funds by selected states and localities. New York State was among the 16 states chosen for in-depth program reviews. In working with selected state governments, agencies and localities, GAO releases a report each quarter on the status of ARRA funds. The GAO reports can be found here.

See below further Federal and State-level accountability efforts.


In accordance with ARRA accountability requirements, governors must personally certify that a state is using federal taxpayer dollars appropriately. Read the Governor's certifications pursuant to American Recovery and Reinvestment Act.

Internal Control and Fraud Prevention Working Group

To provide guidance to New York State agencies in meeting the requirements and the intent of the Recovery Act the Internal Control and Fraud Prevention Working Group was established. Visit the Working Group’s website.