This study could not have been possible without the help and cooperation of the many U.S. Environmental Protection Agency (EPA) employees at Headquarters and Regional offices who agreed to be interviewed, state staff and funding recipients who participated in lively focus group sessions, and the many other EPA and state staff who graciously provided answers to follow-up questions after the interviews and focus groups were completed. The Science Applications International Corporation (SAIC) Team appreciates the time given to share experiences beyond all the other audits and questions. The recollections of those 'working in the trenches' during the intense period of American Recovery and Reinvestment Act (ARRA) implementation were invaluable in this study.