Also realize that a "job created" isn't really a new employee.
Every 40 hours of work a company can charge to the stimulus money counts as a "job".
If it was a project the company wanted to do any way, they simply assign a current employee or group of employees to it and get free labor.
Once the project is done, those employees go back to their normal positions and the company might not actually gain any positions.
If 4000 hours are billed for work on a large project, including current employees + new contractors, that project is counted as having created 100 new jobs. Once that project is over, the contractors leave, and the employees that were working on it go back to their normal jobs. Perhaps a handful of people are actually hired for ongoing maintenance or support or something related long term to the project, but it's certainly not 100 people.
So what gets reported as 100 jobs created probably amounts to no more than 5 real new employees.
It's government math.