At least 49 states and the Virgin Islands have created or proposed ways to track, provide oversight, and distribute information relating to federal stimulus funds. Governors have created new entities, state agencies are documenting projects, and legislatures are forming commissions or committees to oversee the American Recovery and Reinvestment Act (ARRA). The following provides a brief summary of actions that states are proposing or taking to provide oversight and transparency of ARRA. Also included are state websites that will provide information on implementation and spending of funds from ARRA