FAC Explorer

Finding 1106475 (2024-038)

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: The Agency improperly charged Federal programs in 21 out of 28 allocations tested, leading to significant questioned costs of $3,403,410.
  • Impacted Requirements: Non-compliance with internal control standards and cost allocation regulations, particularly regarding Time and Effort reporting and proper documentation.
  • Recommended Follow-Up: Review and correct allocation processes, ensure accurate Time and Effort reporting, and implement stronger internal controls to prevent recurrence of similar findings.

Finding Text

Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; 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 93.767 – Children’s Health Insurance Program; 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; 2401NESCSS, FFY 2024; 2401NERCMA, FFY 2024; 2401NELIEA, FFY 2024; 2401NECCDD, FFY 2024; 2401NEFOST, FFY 2024; 2401NEADPT, FFY 2024; 2401NESOSR, FFY 2024; 2305NE3002, FFY 2023; 2405NE5ADM, FFY 2024; 202424S251443, FFY 2024 Federal Grantor Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Criteria: 45 CFR § 75.303 (October 1, 2023) and 2 CFR § 200.303 (January 1, 2024) state, in relevant part, the following: 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. 45 CFR § 75.403 (October 1, 2023) and 2 CFR § 200.403 (January 1, 2024) require costs to be necessary, reasonable, and adequately documented. 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 both preparation of required reports and tracing of funds to expenditures adequate to establish that the use of those funds was in accordance with applicable regulations. 45 CFR § 75.405(a) (October 1, 2023) and 2 CFR § 200.405(a) (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 § 75.430(i) (October 1, 2023) and 2 CFR § 200.430(i) (January 1, 2024) state, in relevant part, the following: (5) For states, local governments and Indian tribes, substitute processes or systems for allocating salaries and wages to Federal awards may be used in place of or in addition to the records described in paragraph (i)(1) of this section if approved by the cognizant agency for indirect cost. Such systems may include, but are not limited to, random moment sampling, “rolling” time studies, case counts, or other quantifiable measures of work performed. (i) Substitute systems which use sampling methods (primarily for Temporary Assistance for Needy Families (TANF), the Supplemental Nutrition Assistance Program (SNAP), Medicaid, and other public assistance programs) must meet acceptable statistical sampling standards including: (A) The sampling universe must include all of the employees whose salaries and wages are to be allocated based on sample results except as provided in paragraph (i)(5)(iii) of this section; (B) The entire time period involved must be covered by the sample; and (C) The results must be statistically valid and applied to the period being sampled. Per the Public Assistance Cost Allocation Plan (PACAP), “Time and Effort Reporting means employee reporting of the amount of time they expend on specific programs and activities. Reporting is accomplished by coding time to specific programs or activities on the employee’s time card.” Per the State of Nebraska’s Work Instruction Document for Cost Allocation, Quarterly Statistics Gathering and Compilation, formatting the Time and Pay report used for labor hour allocations, includes, “Sort through the ‘Hours’ column removing any negative and 0 hours.” Good internal control requires procedures to ensure that amounts charged to Federal programs are proper. Condition: The Agency did not properly charge Federal programs for 21 of 28 allocations tested. A similar finding has been noted since 2013. Repeat Finding: 2023-030 Questioned Costs: $3,403,410 known See Schedule of Findings and Questioned Costs for chart/table. Statistical Sample: No Context: We tested 28 PACAP allocations. We noted errors for 21 of 28 allocations tested, resulting in various programs undercharged or overcharged. We consider the overcharges to be questioned costs. We noted the following: Time and Effort Report Allocations Three of three cost allocations tested based on Time and Effort reporting were incorrect, resulting in questioned costs of $904,248. • We tested the allocation of cost center 25C21940 Field Office Resource Development for the quarter ended December 31, 2023, which allocated $1,266,933 of administrative costs, based on Time & Effort reports. The statistics used to calculate this allocation were not calculated correctly by the Agency. Negative hours should have been removed, and the percentage of costs split between Medicaid and CHIP was incorrect. Additionally, the payroll costs for 74 employees were charged to the cost center; however, three of the employees’ payroll costs should not have been charged to the cost center. The three employees included two Child and Family Services Specialist Supervisors (CFSSS) and a Program Specialist. The two CFSSS employees were, at one time, Resource Developers; however, when their roles changed, their pay source was not updated. The Program Specialist has been a Program Specialist since he was hired in April 2022. Two of the employees were noted as incorrect in the prior audit, but the Agency failed to update the system. As a result of these employees being charged to the Resource Development cost center instead of their appropriate cost centers, numerous programs were not charged correctly. Because of the error in allocation and the error in employee time coding, we questioned $27,988 costs for Foster Care. • We tested the allocation of cost center 25C20680 LS [Legal and Regulatory Services] General Teams for the quarter ended June 30, 2024, which allocated $1,275,286 of administrative costs, based on Time & Effort reports. Because of the issues detailed below, we question all Federal share of costs for cost center 25C20680 and 25C20710 for the quarter, totaling $608,069. o The cost center was not allocated using the Federally approved Time and Effort method. The Agency provided, “Unfortunately, we didn't get a chance to update our PCAP to reflect the change on this allocation method. For this group, we have change [sic] the method from Time and Effort to Time Study.” o The Agency’s time study consisted of hours worked for 11 of the 52 employees coded to the cost center. The hours used were from three weeks (July 24, 2023, to August 11, 2023). This does not appear adequate, as only 11 employees for three weeks were included, and this method was not approved by the Federal grantor. A similar time study was used for cost center 25C20710 (LS Hearing Team) to allocate $263,134. o The allocation statistics the Agency calculated for cost center 25C20680 were used on cost center 25C20710, and the allocation statistics calculated for cost center 25C20710 were used on cost center 25C20680, causing major variances in how the costs were allocated. o A business unit included in cost center 25C20680 should have been coded to cost center 25C20710. o Two employees paid from cost center 25C20680 (an Internal Auditor and Office Technician) were not involved in the LS General Teams and should not have been paid from the cost center. • We tested the allocation of cost center 25C20945 IST Fiscal Projects Administration for the quarter ended December 31, 2023, which was to allocate $524,480 of administrative costs, based on “a statistical analysis activity benefiting specific programs that IST Finance is responsible for processing.” The PACAP contradicts itself, later listing the allocation method of this cost center as a “Time and Effort” statistic. During testing, we noted the cost center was using a statistic prepared by “analysis” prior to December 31, 2020, and the same numbers have been used since then. Because the statistic used is clearly outdated, we question the Federal share of the entire allocation, totaling $268,191. Questioned costs by Program for Time and Effort Allocations are as follows: See Schedule of Findings and Questioned Costs for chart/table. RMTS Allocations For five of five allocations tested based on Random Moment Time Study (RMTS) observations, the RMTS Summary report was not allocated correctly to the various State and Federal programs, resulting in $104,074 in Federal questioned costs. The following RMTS allocations were tested: See Schedule of Findings and Questioned Costs for chart/table. • RMTS observations were not properly determined. We reviewed two quarters to determine if observations were correctly counted. The December quarter allocation included 3,613 activity observations, and the June quarter included 4,382 observations. We noted the following: o 23 RMTS observations were “reassigned” and coded to a response that was different from the original response. The original observation would have been charged to State funding; however, reassigning resulted in the observations being allocated to various Federal programs. o Five observations were not included on the quarterly reports because these reports were created before all observations for the quarter were submitted. o Two observations were validated by a supervisor; however, they were reassigned to a different activity. The Agency was unable to provide an explanation for why these observations were reassigned after being validated. o One observation was not included on the quarterly report. The Agency was unable to identify which response was not included or why it was not included. • The Agency did not properly allocate observations in accordance with the PACAP for 2 of the 83 activities in the quarter ended December 31, 2023, and 3 of the 76 activities in the quarter ended June 30, 2024: o One RMTS observation for the December quarter and 13 June quarter observations were to SNAP and AABD, which, per the PACAP, should be coded half to SNAP and half to State. The Agency incorrectly coded one-third to SNAP, one-third to State, and one-third to SSBG. o One June quarter observation was for TANF, Employment First, and SNAP. As this is coded to three activities, it should be split three ways, but the Agency allocated half to TANF and half to SNAP. o Per the PACAP, Child Protection Initial Assessment is allocated to Foster Care, Guardianship, and Adoption. For both quarters tested, there was an observation not split between all applicable programs. • The P&S IV-E and Non-IV-E allocation for the quarter ending December 31, 2023, included expenses from two business units, totaling $2,466,426, that should have been included in the cost center for Case Management Training. As a result, Foster Care was undercharged, and Adoption and Guardianship were overcharged. Questioned costs by Program for RMTS Allocations are as follows: See Schedule of Findings and Questioned Costs for chart/table. Labor Hours Statistics The PACAP includes 38 cost centers allocated to State and Federal programs through labor hours. Over $65 million in costs were allocated by labor hours during the 2024 State fiscal year. We tested six of these allocations, and all six allocations had errors. Below is a summary of allocations tested: See Schedule of Findings and Questioned Costs for chart/table. We noted the following issues: • The PACAP defines various labor hour (LH) statistics to be used to allocate costs. Labor hour statistics used were incorrect. o LH1 statistics should include all Agency hours worked (i.e., does not include paid leave) and exclude two-thirds of the labor hours from 24-hour facilities. The Agency did not remove negative hours and did not exclude two-thirds of the hours in the 24-hour facilities. LH1 also excluded hours from numerous cost centers that should have been included. o The LH2 statistic (LH1 hours excluding all hours worked in field offices and 24-hour facilities) incorrectly included hours from five field office cost centers, totaling 627,646 hours. Additionally, hours from two cost centers, totaling 119 hours, were improperly excluded. o The LH4 statistic (which is based on hours paid, including leave hours) did not remove negative hours and did not include leave pay type codes (such as civil leave, injury leave, and holiday leave). In addition, for one quarter tested, the Agency incorrectly applied the Medicaid match rate to the Medicaid hours, thus undercharging Medicaid and overcharging multiple Federal programs. o One cost center tested should have included labor hours for the division. The total hours used should have been 857,278, but the Agency failed to include three cost centers, totaling 10,065 hours. Additionally, one cost center with 1,036 hours was included twice. • The Agency implemented new allocation software starting with the quarter ended December 31, 2023. Two of six allocations tested were not set up properly. o Human Resource Development costs should have been allocated to 169 benefiting cost centers but were only allocated to four cost centers. o LH4 statistics were not applied properly in the cost allocation software, resulting in three unrelated cost centers being overcharged, while not charging any costs to six of the cost centers that should have been included. The errors noted above resulted in numerous misallocations, with many programs having undercharges and/or overcharges. Due to the intricacies of the PACAP allocations, we were unable to determine total questioned costs. However, we were able to identify the following overcharges that we consider to be questioned costs. See Schedule of Findings and Questioned Costs for chart/table. Direct Allocations For 1 of 10 direct allocations tested, the amount directly allocated to a final cost center or method of allocation was incorrect, based on the Federally approved Public Assistance Cost Allocation Plan (PACAP). We tested the allocation of cost center 25C21795 (Protection and Safety New Worker training) for the quarter ending December 31, 2023, in the amount of $484,991, which is directly (i.e., 100%) allocated to Foster Care. We noted four business units mapped to the wrong cost center, which resulted in $26,802 questioned costs for Adoption Assistance. Recipient Counts The PACAP includes five cost centers allocated to State and Federal programs based on recipient counts per NFOCUS and MMIS reports. NFOCUS and MMIS are applications used to manage various programs such as SNAP, Child Care, TANF, and Medicaid. Over $28 million in costs were allocated using these counts during the State fiscal year 2024. We tested the allocations for three quarters and noted all three were incorrect because the recipient counts used in the allocations did not agree to support. We noted the following: • The Agency did not maintain the detail for the recipients of Medicaid or the Children’s Health Insurance Program (CHIP). The numbers used in the allocations for Medicaid and CHIP were maintained on a summary spreadsheet. The counts used for all three allocations tested, pulled from the summary spreadsheet, did not include Medicaid Expansion recipients in the count of Medicaid recipients, thus undercharging Medicaid for all three quarters tested and overcharging all other programs included in the allocation. Furthermore, when we requested detailed reports to support the numbers on the summary spreadsheet, the Agency was unable to provide detailed reports at the time of the allocation. Instead, the reports showed recipients for Medicaid and CHIP for December 2023, March 2024, and June 2024, as of September 2024. The detailed report did not agree to the summary spreadsheets. • One cost center for the Expansion Call Center used outdated counts, dating back to at least the quarter ending December 31, 2020. • Multiple other recipient counts were off due to clerical errors: o The counts for TANF Solely State Funded Plan were wrong for each quarter tested. The December, March, and June quarter counts included 0, 1,623, and 2,072 recipients when the supported number was 1,623, 1,832, and 1,985, respectively. o The March quarter counts for SNAP included 2,000 fewer recipients than what was supported. o The March quarter counts included an additional 26 recipients in AABD – State Supplement. o The June quarter counts included an additional 19 recipients for “DD SERVICE COORDINATION – State Only” and 1 additional recipient for Child Welfare that were unsupported. We recalculated each quarter’s allocation, based on the supported recipient counts available, and have the following questioned costs: See Schedule of Findings and Questioned Costs for chart/table. Other We tested the allocation of cost center 25C23823 iServe IAPD H971 – Shared, which allocated $13,523,554 in project costs. The iServe Nebraska Portal, which is an application for Nebraskans to apply for benefits from Federal and State programs, began implementation in July 2021, and went live in October 2023, replacing ACCESSNebraska. For the implementation phase of the project, the Agency allocated costs to only the following four programs: LIHEAP, TANF, SNAP, and Medicaid. However, there are other Federal and State programs that will utilize the iServe application. We reviewed documentation obtained in the prior year, including correspondence from the Agency’s Federal contacts, which stated, “As long as SNAP, Medicaid, LIHEAP, and TANF are the only benefiting programs for the State’s iServe Nebraska Portal project, the State may just include these four programs in the development of its cost allocation plan. If/when the State decides to add other Federal programs that will benefit from enhancements to the portal, it will need to revisit and adjust its cost allocation plan.” In addition to SNAP, Medicaid, LIHEAP, and TANF, other programs went live during the fiscal year, including Child Care, SSBG, Refugee Assistance, and various State programs. We noted the following: • The SSBG program began implementation October 1, 2023, and went live April 1, 2024, but no costs were allocated to the program. • The Refugee Assistance program began implementation on March 1, 2024, but no costs were allocated to the program. • The allocation method had been updated by the Federal grantor as of October 1, 2023; however, the Budget Team was unaware of this update until our inquiry. The allocation now includes Child Care and some State-funded programs, such as Assistance to the Aged, Blind, or Disabled Program and State Disability Program. The new allocation was approved for the quarter ended December 31, 2023, and the Agency made adjustments to allocate those costs. However, the implementation date began in 2021 and, as noted in the prior audit, the Agency did not allocate any implementation costs to these programs. This does not agree with “APPENDIX D – Benefit Programs Associated With iServe Portal and iServe IBEEM Projects,” which includes more benefitting programs than the allocation method used. We were unable to determine questioned costs for the cost center. The total costs allocated from the iServe project for fiscal year 2024 are noted below. See Schedule of Findings and Questioned Costs for chart/table. Cause: Inadequate procedures to ensure that allocations were adequately supported and calculated correctly. Effect: Without adequate documentation to support the allocation of costs, there is increased risk of programs not being charged the proper amounts. Recommendation: We recommend the Agency improve procedures to ensure that employee pay is recorded correctly in E1; system reports are set up correctly, and formatting instructions are followed; and costs are properly allocated and charged, based on supporting documentation. Management Response: Time and Effort: Agency partially agrees. A retroactive PACAP amendment has been submitted for the Legal cost center allocation method changes (from Time and Effort to Time Study). Note the change in allocation method is not materially different in that both methods are calculating hours spent in support of programs/activities. The time study consists of the hours of the Attorneys in each cost center (the referenced 11 staff). The additional staff that were not part of the time study are the support staff (Paralegals and admins) to the Attorneys, whose hours would be indicative of the hours spent on projects and activities by the Attorneys. The approved PACAP had already stated that the Time and Effort reporting was from the Attorneys (for Legal Hearings cost center, they are referred to as “Hearing Officers”). Federal undercharges did occur and incorporating them into the finding changes it from an overcharge of $608,000 to a net Federal overcharge of $41,000. Regarding the IST Fiscal Projects Admin cost center, Agency agrees that method was outdated and agrees to the questioned cost. RMTS Allocations: Agency agrees. It should be noted that the Agency reassigned the cases due to having the knowledge that staff incorrectly selected the state-only response “Non-DHHS Activities”, which is used for staff members who are temporarily reassigned off their current caseworker role and are performing activity unrelated to any of the work covered under the RMTS system vs. the intended “General Administration” activity. Labor Hours Statistics: Agency Agrees. Significant Federal undercharges also occurred and will be netted with the Federal overcharges. Recipient Counts: Agency Agrees. Significant Federal undercharges also occurred and will be netted with the Federal overcharges. Other: Agency will continue to update the allocation of iServe in accordance with the most recent CMS approved Advanced Planning Documents. 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.

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
    -
  • 1106456 2024-037
    Significant Deficiency Repeat
  • 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
  • 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