FAC Explorer

Finding 1106456 (2024-037)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-03-25
Audit: 348113
Organization: State of Nebraska (NE)
Auditor: Nebraska Auditor of Public Accounts

AI Summary

  • Core Issue: There are concerns regarding compliance with cost allocation and documentation requirements for various federal assistance programs.
  • Impacted Requirements: Costs must be necessary, reasonable, and adequately documented; all applicable credits must offset claims for federal funds.
  • Recommended Follow-Up: Ensure effective internal controls are in place and prepare a summary schedule of prior audit findings to track corrective actions.

Finding Text

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Grant Number & Year: 2101NETANF, FFY 2021; 2301NERCMA, FFY 2023; 2401NERCMA, FFY 2024; 2301NELIEA, FFY 2023; 2301NECCDD, FFY 2023; 2301NEFOST, FFY 2023; 2401NEFOST, FFY 2024; 2401NEADPT, FFY 2024; 2301NESOSR, FFY 2023; 2401NESOSR, FFY 2024; 2405NE5ADM, FFY 2024; 202323S251443, FFY 2023 Federal Grantor Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Criteria: 45 CFR § 75.405(a) (October 1, 2023) and 2 CFR § 200.405 (January 1, 2024) state, in part, the following: A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. 45 CFR § 75.403 (October 1, 2023) and 2 CFR § 200.403 (January 1, 2024) provide the following, in relevant part: Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. * * * * (g) Be adequately documented. See also §§ 75.300 through 75.309. Per 45 CFR § 75.303 (October 1, 2023) and 2 CFR § 200.303 (January 1, 2024): The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Title 45 CFR § 75.302 (October 1, 2023) and 2 CFR § 200.302 (January 1, 2024) require financial management systems of the State sufficient to permit preparation of required reports and permit the tracing of funds to expenditures adequate to establish the use of these funds were in accordance with applicable regulations. Title 471 NAC 25, Attachment A, Claiming Issues, C. Offset of Revenues (eff. 10/4/2020), states, in part: • All applicable credits must be offset against claims for Medicaid funds. Applicable credits refer to those receipts or reduction of expenditure type transactions that offset or reduce expense items allocable to federal awards as direct or indirect costs; • A program may not claim any federal match for administrative activities if its total cost has already been paid by the revenue sources above. A government program may not be reimbursed in excess of its actual costs, i.e., make a profit. • The administrative costs incurred by DHHS to administer the School Based Admin program are: salaries, benefits, operating costs, and allocated costs (per the Nebraska Cost Allocation Plan). These costs are reported on the CMS-64.10 Base Line 29. • DHHS will refund 50% of that fee to CMS and will be reported on form CMS 64-10 Base, Line 19. • DHHS will subtract the amount received for the 3% fee from the total paid to the schools as a cost allocation adjustment and report the net amount CMS 64.10 Base form, Line 19. This will occur each quarter as part of the normal cost allocation adjustment process prior to running the final cost allocation module (distribution) in Enterprise One (NIS). Similar wording is found in the Medicaid School-Based Administrative Claiming Guide provided by the Centers for Medicare and Medicaid Services (May 2003), Section V (“Claiming Issues”), C. (“Offset Revenues”): Certain revenues must offset allocation costs in order to reduce the total amount of costs in which the federal government will participate. To the extent the funding sources have paid or would pay for the costs at issue, federal Medicaid funding is not available and the costs must be removed from total costs . . . . The following include some of the revenue offset categories which must be applied in developing the net costs: * * * * • All applicable credits must be offset against claims for Medicaid funds. Applicable credits refer to those receipts or reduction of expenditure type transactions that offset or reduce expense items allocable to federal awards as direct or indirect costs. • A program may not claim any federal match for administrative activities if its total cost has already been paid by the revenue sources above. A government program may not be reimbursed in excess of its actual costs, i.e., make a profit. EnterpriseOne is the official accounting system for the State of Nebraska, and all expenditures are generated from it. Good internal control requires procedures to ensure that amounts charged to Federal funds are proper. According to 45 CFR § 75.511(a) (October 1, 2023) and 2 CFR § 200.511(a) (January 1, 2024), “The auditee is responsible for follow-up and corrective action on all audit findings. As part of this responsibility, the auditee must prepare a summary schedule of prior audit findings.” Per 45 CFR § 75.511(b) and 2 CFR § 200.511(b), “The summary schedule of prior audit findings must report the status of all audit findings included in the prior audit’s schedule of findings and questioned costs.” 45 CFR § 75.511(b)(1) and 2 CFR § 200.511(b)(1), adds, “When audit findings were fully corrected, the summary schedule need only list the audit findings and state that corrective action was taken.” Finally, 45 CFR § 75.511(b)(2) and 2 CFR § 200.511(b)(2), provide, “When audit findings were not corrected or were only partially corrected, the summary schedule must describe the reasons for the finding’s recurrence and planned corrective action, and any partial corrective action taken.” Condition: Procedures to ensure journal entries and adjustments to the Public Assistance Cost Allocation Plan (PACAP) were not adequate, resulting in multiple Federal programs being overcharged. A similar finding was noted in the prior audit. The Summary Schedule of Prior Audit Findings lists the status as completed. Repeat Finding: 2023-029 Questioned Costs: $1,405,085 known See Schedule of Findings and Questioned Costs for chart/table. Statistical Sample: No Context: We selected 10 journal entries related to the PACAP. We noted the following: • One journal entry to reconcile Supplemental Nutrition Assistance Program (SNAP) expenditures to the PACAP did not properly account for $54,344 paid to Equifax Workforce Solutions for employment verification and credit reporting services utilized by the SNAP. As a result, Federal funds were overcharged by $27,172 and are considered questioned costs. • One journal entry moved $2,900,000 in expenses from cost center 25C20990 to cost center 25C21960 and 25C23001. Cost center 25C20990 is allocated to numerous Federal and State programs using program recipient counts to split up the costs. Meanwhile, cost center 25C23001 allocates 50% of the costs directly to Medicaid, and cost center 25C21960 is allocated to Economic Assistance programs using random moment time study (RMTS) results. Moving expenses between these cost centers caused amounts considered unallowable, or unsubstantiated, to be charged to Federal programs. As a result, the following programs were overcharged: See Schedule of Findings and Questioned Costs for chart/table. We also selected five adjustments made to the PACAP and noted the following: • One adjustment was related to the Medicaid School-based Administration program. The Agency uses a contractor to determine the allowable Medicaid activities by school district. The Agency then makes payment to the schools for the Federal share of expenses. Schools are responsible for providing matching funds. However, the Agency does not make payment for the entire Federal share due. The Agency subtracts a 3% fee for administration. The Agency then essentially pays itself through a reconciliation journal entry. Below is the adjustment performed for the quarter ended December 31, 2023: See Schedule of Findings and Questioned Costs for chart/table. Administrative costs of the Agency are distributed through the PACAP to benefitting programs, and would include charges to Medicaid; therefore, the Federal portion of the 3% administration fee should be credited back to Medicaid; but was not. Therefore, we question the Federal share of $20,407 for the quarter tested. • One adjustment was done to fix allocation errors made on the PACAP for the quarter ended September 30, 2023. There are 42 cost centers on the PACAP that are allocated each quarter based on various statistics. Of these 42 cost centers, 32 were allocated using incorrect statistics. When the Agency tried to correct these errors, multiple calculation errors were made, resulting in numerous undercharges and overcharges. As a result, the following programs were overcharged: See Schedule of Findings and Questioned Costs for chart/table. Cause: Inadequate procedures to ensure that adjustments to the PACAP are proper and that journal entries are appropriate for each program. Effect: Unallowable expenditures were charged to Federal funds and an increased risk for errors, fraud, and noncompliance with Federal regulations. Recommendation: We recommend the Agency strengthen procedures to ensure adjusting entries are complete and accurate. We further recommend the Agency strengthen procedures to ensure compliance with Federal regulations. Management Response: Journal Entry out of 25C20990: Agency agrees. The repeat finding relating to the $2.9m Journal Entry is a repeat due to the JE having occurred QE 9/30/23 which is prior to the FY23 Audit Exit being distributed and prior to the corrective action plan having been completed. Corrective Action for this item was completed as part of the FY23 Corrective Action Plan in April 2024. It should be noted that the impact of this, along with most Cost Allocation impacts, also includes undercharges to Federal Grants. Net overcharge to Federal grants is approximately $300,000. Allocation Errors in the PACAP: Agency agrees. There was a systemic issue with allocations in the 9/30/23 quarter caused by the vendor that used to process the Agency’s cost allocation plan. This was the last quarter that the vendor performed services for the Agency. DHHS was in tandem setting up the new cost allocation system, which caused more constraints on staff, resulting in inadequate review of the vendor’s work. It is noted that Federal undercharges also occurred, netting to an approximately $85,000 undercharge to Federal Grants. Since the new vendor was exclusively implemented, staff no longer have time constraints which affect their ability to perform adequate vendor reviews. School-Based Admin: Agency disagrees that the Administrative Fee is being handled incorrectly, as the current process has been vetted and approved through CMS. The current process has been in effect since 2017 and has not been flagged by CMS during that time. APA Response: While the APA acknowledges that some undercharges may have occurred, it would not be appropriate to net undercharges of one program with overcharges to another program. The Agency was unable to provide any documentation to support the Federal grantor approved the handling of the administrative fee.

Categories

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 529989 2024-030
    Significant Deficiency Repeat
  • 529990 2024-030
    Significant Deficiency Repeat
  • 529991 2024-037
    Significant Deficiency Repeat
  • 529992 2024-038
    Significant Deficiency Repeat
  • 529993 2024-039
    - Repeat
  • 529994 2024-031
    - Repeat
  • 529995 2024-031
    - Repeat
  • 529996 2024-031
    - Repeat
  • 529997 2024-031
    - Repeat
  • 529998 2024-031
    - Repeat
  • 529999 2024-066
    - Repeat
  • 530000 2024-032
    -
  • 530001 2024-033
    -
  • 530002 2024-034
    -
  • 530003 2024-035
    - Repeat
  • 530004 2024-037
    Significant Deficiency Repeat
  • 530005 2024-038
    Significant Deficiency Repeat
  • 530006 2024-041
    - Repeat
  • 530007 2024-038
    Significant Deficiency Repeat
  • 530008 2024-030
    Significant Deficiency Repeat
  • 530009 2024-037
    Significant Deficiency Repeat
  • 530010 2024-038
    Significant Deficiency Repeat
  • 530011 2024-042
    Material Weakness Repeat
  • 530012 2024-043
    Material Weakness Repeat
  • 530013 2024-044
    -
  • 530014 2024-037
    Significant Deficiency Repeat
  • 530015 2024-038
    Significant Deficiency Repeat
  • 530016 2024-037
    Significant Deficiency Repeat
  • 530017 2024-038
    Significant Deficiency Repeat
  • 530018 2024-039
    - Repeat
  • 530019 2024-045
    Material Weakness Repeat
  • 530020 2024-046
    Significant Deficiency Repeat
  • 530021 2024-045
    Material Weakness Repeat
  • 530022 2024-047
    Material Weakness Repeat
  • 530023 2024-048
    Material Weakness Repeat
  • 530024 2024-045
    Material Weakness Repeat
  • 530025 2024-046
    Significant Deficiency Repeat
  • 530026 2024-037
    Significant Deficiency Repeat
  • 530027 2024-038
    Significant Deficiency Repeat
  • 530028 2024-040
    Material Weakness Repeat
  • 530029 2024-049
    Significant Deficiency
  • 530030 2024-050
    Significant Deficiency Repeat
  • 530031 2024-050
    Significant Deficiency Repeat
  • 530032 2024-037
    Significant Deficiency Repeat
  • 530033 2024-038
    Significant Deficiency Repeat
  • 530034 2024-051
    Significant Deficiency
  • 530035 2024-052
    Significant Deficiency Repeat
  • 530036 2024-037
    Significant Deficiency Repeat
  • 530037 2024-038
    Significant Deficiency Repeat
  • 530038 2024-038
    Significant Deficiency Repeat
  • 530039 2024-039
    - Repeat
  • 530040 2024-055
    - Repeat
  • 530041 2024-056
    - Repeat
  • 530042 2024-058
    Significant Deficiency
  • 530043 2024-029
    - Repeat
  • 530044 2024-037
    Significant Deficiency Repeat
  • 530045 2024-038
    Significant Deficiency Repeat
  • 530046 2024-039
    - Repeat
  • 530047 2024-053
    Significant Deficiency Repeat
  • 530048 2024-054
    Significant Deficiency Repeat
  • 530049 2024-055
    - Repeat
  • 530050 2024-056
    - Repeat
  • 530051 2024-057
    - Repeat
  • 530052 2024-058
    Significant Deficiency
  • 530053 2024-053
    Significant Deficiency Repeat
  • 530054 2024-039
    - Repeat
  • 530055 2024-059
    Significant Deficiency
  • 530056 2024-060
    -
  • 530057 2024-071
    - Repeat
  • 530058 2024-036
    -
  • 530059 2024-061
    Material Weakness Repeat
  • 530060 2024-062
    -
  • 530061 2024-064
    Significant Deficiency
  • 530062 2024-065
    Significant Deficiency
  • 530063 2024-063
    -
  • 530064 2024-073
    - Repeat
  • 530065 2024-067
    Material Weakness Repeat
  • 530066 2024-068
    -
  • 530067 2024-069
    Material Weakness Repeat
  • 530068 2024-070
    Significant Deficiency Repeat
  • 530069 2024-072
    Material Weakness
  • 1106431 2024-030
    Significant Deficiency Repeat
  • 1106432 2024-030
    Significant Deficiency Repeat
  • 1106433 2024-037
    Significant Deficiency Repeat
  • 1106434 2024-038
    Significant Deficiency Repeat
  • 1106435 2024-039
    - Repeat
  • 1106436 2024-031
    - Repeat
  • 1106437 2024-031
    - Repeat
  • 1106438 2024-031
    - Repeat
  • 1106439 2024-031
    - Repeat
  • 1106440 2024-031
    - Repeat
  • 1106441 2024-066
    - Repeat
  • 1106442 2024-032
    -
  • 1106443 2024-033
    -
  • 1106444 2024-034
    -
  • 1106445 2024-035
    - Repeat
  • 1106446 2024-037
    Significant Deficiency Repeat
  • 1106447 2024-038
    Significant Deficiency Repeat
  • 1106448 2024-041
    - Repeat
  • 1106449 2024-038
    Significant Deficiency Repeat
  • 1106450 2024-030
    Significant Deficiency Repeat
  • 1106451 2024-037
    Significant Deficiency Repeat
  • 1106452 2024-038
    Significant Deficiency Repeat
  • 1106453 2024-042
    Material Weakness Repeat
  • 1106454 2024-043
    Material Weakness Repeat
  • 1106455 2024-044
    -
  • 1106457 2024-038
    Significant Deficiency Repeat
  • 1106458 2024-037
    Significant Deficiency Repeat
  • 1106459 2024-038
    Significant Deficiency Repeat
  • 1106460 2024-039
    - Repeat
  • 1106461 2024-045
    Material Weakness Repeat
  • 1106462 2024-046
    Significant Deficiency Repeat
  • 1106463 2024-045
    Material Weakness Repeat
  • 1106464 2024-047
    Material Weakness Repeat
  • 1106465 2024-048
    Material Weakness Repeat
  • 1106466 2024-045
    Material Weakness Repeat
  • 1106467 2024-046
    Significant Deficiency Repeat
  • 1106468 2024-037
    Significant Deficiency Repeat
  • 1106469 2024-038
    Significant Deficiency Repeat
  • 1106470 2024-040
    Material Weakness Repeat
  • 1106471 2024-049
    Significant Deficiency
  • 1106472 2024-050
    Significant Deficiency Repeat
  • 1106473 2024-050
    Significant Deficiency Repeat
  • 1106474 2024-037
    Significant Deficiency Repeat
  • 1106475 2024-038
    Significant Deficiency Repeat
  • 1106476 2024-051
    Significant Deficiency
  • 1106477 2024-052
    Significant Deficiency Repeat
  • 1106478 2024-037
    Significant Deficiency Repeat
  • 1106479 2024-038
    Significant Deficiency Repeat
  • 1106480 2024-038
    Significant Deficiency Repeat
  • 1106481 2024-039
    - Repeat
  • 1106482 2024-055
    - Repeat
  • 1106483 2024-056
    - Repeat
  • 1106484 2024-058
    Significant Deficiency
  • 1106485 2024-029
    - Repeat
  • 1106486 2024-037
    Significant Deficiency Repeat
  • 1106487 2024-038
    Significant Deficiency Repeat
  • 1106488 2024-039
    - Repeat
  • 1106489 2024-053
    Significant Deficiency Repeat
  • 1106490 2024-054
    Significant Deficiency Repeat
  • 1106491 2024-055
    - Repeat
  • 1106492 2024-056
    - Repeat
  • 1106493 2024-057
    - Repeat
  • 1106494 2024-058
    Significant Deficiency
  • 1106495 2024-053
    Significant Deficiency Repeat
  • 1106496 2024-039
    - Repeat
  • 1106497 2024-059
    Significant Deficiency
  • 1106498 2024-060
    -
  • 1106499 2024-071
    - Repeat
  • 1106500 2024-036
    -
  • 1106501 2024-061
    Material Weakness Repeat
  • 1106502 2024-062
    -
  • 1106503 2024-064
    Significant Deficiency
  • 1106504 2024-065
    Significant Deficiency
  • 1106505 2024-063
    -
  • 1106506 2024-073
    - Repeat
  • 1106507 2024-067
    Material Weakness Repeat
  • 1106508 2024-068
    -
  • 1106509 2024-069
    Material Weakness Repeat
  • 1106510 2024-070
    Significant Deficiency Repeat
  • 1106511 2024-072
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $310.78M
21.027 Coronavirus State and Local Fiscal Recovery Funds $214.16M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $76.85M
84.010 Title I Grants to Local Educational Agencies $57.45M
93.558 Temporary Assistance for Needy Families $48.17M
93.575 Child Care and Development Block Grant $48.05M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $36.95M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $34.45M
66.468 Drinking Water State Revolving Fund $33.99M
21.029 Coronavirus Capital Projects Fund $29.75M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $28.69M
10.558 Child and Adult Care Food Program $28.62M
10.553 School Breakfast Program $27.93M
64.015 Veterans State Nursing Home Care $25.90M
93.778 Medical Assistance Program $23.99M
93.563 Child Support Services $23.93M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $23.75M
12.400 Military Construction, National Guard $22.76M
10.542 Pandemic Ebt Food Benefits $20.61M
10.555 National School Lunch Program $18.26M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $17.19M
21.026 Homeowner Assistance Fund $14.73M
66.458 Clean Water State Revolving Fund $14.24M
21.023 Emergency Rental Assistance Program $14.17M
96.001 Social Security Disability Insurance $14.01M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $13.38M
93.667 Social Services Block Grant $12.32M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $11.94M
10.569 Emergency Food Assistance Program (food Commodities) $10.69M
16.575 Crime Victim Assistance $10.43M
93.917 Hiv Care Formula Grants $9.64M
93.268 Immunization Cooperative Agreements $9.02M
10.646 Summer Electronic Benefit Transfer Program for Children $8.95M
84.048 Career and Technical Education -- Basic Grants to States $8.82M
15.018 Energy Community Revitalization Program (ecrp) $8.58M
84.369 Grants for State Assessments and Related Activities $8.05M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $7.62M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7.18M
84.011 Migrant Education State Grant Program $7.16M
93.434 Every Student Succeeds Act/preschool Development Grants $7.14M
15.605 Sport Fish Restoration $7.02M
21.U01 State Small Business Credit Initiative (ssbci) $6.17M
20.205 Highway Planning and Construction $6.10M
84.287 Twenty-First Century Community Learning Centers $5.79M
93.569 Community Services Block Grant $5.59M
93.069 Public Health Emergency Preparedness $5.33M
17.207 Employment Service/wagner-Peyser Funded Activities $5.28M
20.933 National Infrastructure Investments $5.28M
97.067 Homeland Security Grant Program $4.75M
84.027 Special Education Grants to States $4.64M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $4.53M
14.239 Home Investment Partnerships Program $4.38M
20.218 Motor Carrier Safety Assistance $4.24M
14.275 Housing Trust Fund $4.19M
93.994 Maternal and Child Health Services Block Grant to the States $3.86M
20.600 State and Community Highway Safety $3.82M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3.76M
17.259 Wioa Youth Activities $3.73M
16.554 National Criminal History Improvement Program (nchip) $3.63M
93.568 Low-Income Home Energy Assistance $3.61M
93.136 Injury Prevention and Control Research and State and Community Based Programs $3.59M
84.002 Adult Education - Basic Grants to States $3.55M
81.042 Weatherization Assistance for Low-Income Persons $3.17M
10.559 Summer Food Service Program for Children $3.13M
20.616 National Priority Safety Programs $3.11M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $3.10M
64.005 Grants to States for Construction of State Home Facilities $2.96M
84.365 English Language Acquisition State Grants $2.87M
93.788 Opioid Str $2.85M
10.582 Fresh Fruit and Vegetable Program $2.57M
66.460 Nonpoint Source Implementation Grants $2.45M
17.258 Wioa Adult Program $2.41M
15.916 Outdoor Recreation Acquisition, Development and Planning $2.31M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $2.26M
93.991 Preventive Health and Health Services Block Grant $2.24M
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $2.02M
97.045 Cooperating Technical Partners $1.99M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.98M
10.565 Commodity Supplemental Food Program $1.89M
17.278 Wioa Dislocated Worker Formula Grants $1.85M
93.556 Marylee Allen Promoting Safe and Stable Families Program $1.85M
11.035 Broadband Equity, Access, and Deployment Program $1.84M
45.310 Grants to States $1.84M
93.767 Children's Health Insurance Program $1.81M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.78M
11.307 Economic Adjustment Assistance $1.77M
64.014 Veterans State Domiciliary Care $1.67M
20.200 Highway Research and Development Program $1.64M
84.421 Disability Innovation Fund (dif) $1.55M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.43M
94.006 Americorps State and National 94.006 $1.41M
64.203 Veterans Cemetery Grants Program $1.34M
16.606 State Criminal Alien Assistance Program $1.26M
17.225 Unemployment Insurance $1.24M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.23M
45.025 Promotion of the Arts Partnership Agreements $1.20M
15.634 State Wildlife Grants $1.16M
16.813 Nics Act Record Improvement Program $1.14M
95.001 High Intensity Drug Trafficking Areas Program $1.13M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1.11M
93.241 State Rural Hospital Flexibility Program $1.10M
10.025 Plant and Animal Disease, Pest Control, and Animal Care $1.09M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.08M
84.368 Competitive Grants for State Assessments $1.08M
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $1.04M
93.775 State Medicaid Fraud Control Units $1.04M
93.747 Elder Abuse Prevention Interventions Program $1.02M
16.588 Violence Against Women Formula Grants $1.02M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $1.01M
10.170 Specialty Crop Block Grant Program - Farm Bill $1.01M
93.387 National and State Tobacco Control Program $1.01M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $985,409
14.241 Housing Opportunities for Persons with Aids $983,410
97.008 Non-Profit Security Program $979,226
15.904 Historic Preservation Fund Grants-in-Aid $946,365
93.053 Nutrition Services Incentive Program $932,713
17.801 Jobs for Veterans State Grants $922,465
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $907,184
93.110 Maternal and Child Health Federal Consolidated Programs $894,122
20.509 Formula Grants for Rural Areas and Tribal Transit Program $864,166
93.940 Hiv Prevention Activities Health Department Based $859,152
93.301 Small Rural Hospital Improvement Grant Program $841,836
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $818,850
66.442 Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program $790,946
16.741 Dna Backlog Reduction Program $774,154
66.817 State and Tribal Response Program Grants $757,677
17.002 Labor Force Statistics $749,357
93.165 Grants to States for Loan Repayment $718,744
17.235 Senior Community Service Employment Program $715,845
93.959 Block Grants for Prevention and Treatment of Substance Abuse $709,005
93.464 Acl Assistive Technology $698,265
93.103 Food and Drug Administration Research $673,594
93.336 Behavioral Risk Factor Surveillance System $671,465
97.012 Boating Safety Financial Assistance $671,428
97.039 Hazard Mitigation Grant $664,076
81.041 State Energy Program $653,712
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $651,598
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $631,891
17.504 Consultation Agreements $628,409
20.219 Recreational Trails Program $604,987
66.040 Diesel Emissions Reduction Act (dera) State Grants $598,470
84.323 Special Education - State Personnel Development $579,905
10.560 State Administrative Expenses for Child Nutrition $576,032
30.001 Employment Discrimination Title Vii of the Civil Rights Act of 1964 $575,820
84.184 School Safely National Activities $536,088
84.181 Special Education-Grants for Infants and Families $528,612
15.524 Recreation Resources Management $508,452
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $505,499
93.659 Adoption Assistance $502,097
17.245 Trade Adjustment Assistance $500,140
93.472 Title IV-E Prevention Program $491,005
97.041 National Dam Safety Program $489,894
93.800 Organized Approaches to Increase Colorectal Cancer Screening $487,606
97.042 Emergency Management Performance Grants $479,246
93.070 Environmental Public Health and Emergency Response $477,377
14.231 Emergency Solutions Grant Program $468,523
84.425 Education Stabilization Fund $465,758
16.017 Sexual Assault Services Formula Program $464,134
90.404 Hava Election Security Grants $463,691
39.003 Donation of Federal Surplus Personal Property $462,019
93.958 Block Grants for Community Mental Health Services $457,125
93.324 State Health Insurance Assistance Program $447,433
66.447 Sewer Overflow and Stormwater Reuse Municipal Grant Program $441,000
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $440,333
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $438,810
20.700 Pipeline Safety Program State Base Grant $436,143
10.649 Pandemic Ebt Administrative Costs $431,980
93.586 State Court Improvement Program $430,726
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $428,150
84.196 Education for Homeless Children and Youth $426,540
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $422,626
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $409,737
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $408,583
66.046 Climate Pollution Reduction Grants $407,891
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $396,844
84.173 Special Education Preschool Grants $389,371
16.320 Services for Trafficking Victims $387,580
16.543 Missing Children's Assistance $383,300
93.603 Adoption and Legal Guardianship Incentive Payments Program $371,219
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $367,220
94.003 Americorps State Commissions Support Grant $366,646
93.426 The National Cardiovascular Health Program $362,380
11.032 State Digital Equity Planning and Capacity Grant $361,089
93.599 Chafee Education and Training Vouchers Program (etv) $352,014
84.372 Statewide Longitudinal Data Systems $348,665
10.568 Emergency Food Assistance Program (administrative Costs) $338,912
93.988 Cooperative Agreements for Diabetes Control Programs $331,267
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $305,281
93.236 Grants to States to Support Oral Health Workforce Activities $296,454
97.047 Bric: Building Resilient Infrastructure and Communities $289,175
14.401 Fair Housing Assistance Program $288,560
59.061 State Trade Expansion $286,911
16.738 Edward Byrne Memorial Justice Assistance Grant Program $286,681
93.150 Projects for Assistance in Transition From Homelessness (path) $285,627
66.605 Performance Partnership Grants $277,132
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $270,000
16.750 Support for Adam Walsh Act Implementation Grant Program $266,548
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $263,927
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $263,861
12.112 Payments to States in Lieu of Real Estate Taxes $259,512
96.006 Supplemental Security Income $258,965
16.922 Equitable Sharing Program $258,564
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $256,134
93.052 National Family Caregiver Support, Title Iii, Part E $246,346
93.071 Medicare Enrollment Assistance Program $234,022
10.579 Child Nutrition Discretionary Grants Limited Availability $225,899
17.271 Work Opportunity Tax Credit Program (wotc) $220,035
93.658 Foster Care Title IV-E $218,958
10.093 Voluntary Public Access and Habitat Incentive Program $213,757
16.754 Harold Rogers Prescription Drug Monitoring Program $208,550
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $207,810
93.251 Early Hearing Detection and Intervention $207,653
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $205,949
10.185 Local Food for Schools Cooperative Agreement Program $195,203
10.574 Team Nutrition Grants $190,829
10.576 Senior Farmers Market Nutrition Program $189,630
17.273 Temporary Labor Certification for Foreign Workers $188,942
93.262 Occupational Safety and Health Program $184,782
93.913 Grants to States for Operation of State Offices of Rural Health $183,226
16.827 Justice Reinvestment Initiative $183,059
16.839 Stop School Violence $180,156
10.666 Schools and Roads - Grants to Counties $177,159
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $175,347
93.413 The State Flexibility to Stabilize the Market Grant Program $174,507
64.U01 Cooperative Agreement for Veteran Training Program $168,369
84.161 Rehabilitation Services Client Assistance Program $167,696
66.032 State and Tribal Indoor Radon Grants $164,697
93.279 Drug Use and Addiction Research Programs $163,584
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $155,085
16.812 Second Chance Act Reentry Initiative $150,873
10.U01 Nebraska Rural Rehabilitation Program $148,019
93.270 Viral Hepatitis Prevention and Control $134,993
94.009 Training and Technical Assistance $134,328
20.611 Incentive Grant Program to Prohibit Racial Profiling $130,163
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $129,880
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $129,574
66.454 Water Quality Management Planning $129,102
16.576 Crime Victim Compensation $127,483
10.578 Wic Grants to States (wgs) $127,309
93.435 The Innovative Cardiovascular Health Program $127,027
93.600 Head Start $126,610
84.358 Rural Education $122,557
93.643 Children's Justice Grants to States $121,882
10.575 Farm to School Grant Program $120,179
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $115,679
93.547 National Health Service Corps $113,833
15.669 Cooperative Landscape Conservation $112,427
10.435 State Mediation Grants $111,515
93.127 Emergency Medical Services for Children $110,328
20.232 Commercial Driver's License Program Implementation Grant $103,335
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $103,032
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $102,461
93.597 Grants to States for Access and Visitation Programs $99,628
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs – Financed by Prevention and Public Health Funds (pphf) $98,762
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $92,590
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $84,836
16.540 Juvenile Justice and Delinquency Prevention $80,660
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $79,248
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $78,000
32.U01 Fcc - Certification $76,287
16.710 Public Safety Partnership and Community Policing Grants $74,748
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $72,708
93.U01 Medicated Feed Inspection Contract $71,046
20.224 Federal Lands Access Program $70,418
10.603 Emerging Markets Program $68,860
84.424 Student Support and Academic Enrichment Program $67,049
15.626 Enhanced Hunter Education and Safety $66,175
93.630 Developmental Disabilities Basic Support and Advocacy Grants $56,216
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (sdwa 1464(d)) $55,105
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $50,435
10.190 Resilient Food System Infrastructure Program $48,877
16.582 Crime Victim Assistance/discretionary Grants $47,065
84.144 Migrant Education Coordination Program $46,330
93.234 Traumatic Brain Injury State Demonstration Grant Program $45,588
66.433 State Underground Water Source Protection $42,912
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $41,060
15.615 Cooperative Endangered Species Conservation Fund $38,151
93.669 Child Abuse and Neglect State Grants $37,116
17.005 Compensation and Working Conditions $36,599
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $36,251
10.556 Special Milk Program for Children $36,026
10.932 Regional Conservation Partnership Program $35,997
15.946 Cultural Resources Management $35,571
97.029 Flood Mitigation Assistance $32,250
10.U02 Hazardous Waste Management $30,945
97.043 State Fire Training Systems Grants $28,384
45.312 National Leadership Grants $28,183
10.645 Farm to School State Formula Grant $23,199
89.003 National Historical Publications and Records Grants $20,746
16.550 State Justice Statistics Program for Statistical Analysis Centers $19,923
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $19,146
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $15,857
66.432 State Public Water System Supervision $15,529
10.931 Agricultural Conservation Easement Program $14,155
66.920 Solid Waste Infrastructure for Recycling Infrastructure Grants $13,597
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $12,915
81.254 Grid Infrastructure Deployment and Resilience $12,629
10.477 Meat, Poultry, and Egg Products Inspection $11,795
15.511 Cultural Resources Management $10,650
66.820 State Programs for Control of Coal Combustion Residuals $9,134
93.090 Guardianship Assistance $8,112
15.637 Migratory Bird Joint Ventures $7,078
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $5,495
81.138 State Heating Oil and Propane Program $4,959
93.U03 Food Inspection Contract $4,189
16.U01 Dea Grants $3,586
15.517 Fish and Wildlife Coordination Act $2,875
84.310 Statewide Family Engagement Centers $1,736
16.593 Residential Substance Abuse Treatment for State Prisoners $399
10.072 Wetlands Reserve Program $178
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $160
15.631 Partners for Fish and Wildlife $12
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $-12
97.044 Assistance to Firefighters Grant $-255
93.889 National Bioterrorism Hospital Preparedness Program $-9,275