FAC Explorer

Finding 1154345 (2023-027)

Material Weakness Repeat Finding
Requirement
ABE
Questioned Costs
$1
Year
2023
Accepted
2025-09-23
Audit: 367158
Organization: Oklahoma Water Resources Board (OK)
Auditor: Oklahoma State Auditor and Inspector

AI Summary

  • Core Issue: The State of Oklahoma failed to comply with federal requirements for the Emergency Rental Assistance program, leading to questioned costs of $2,686,050.
  • Impacted Requirements: Key compliance areas include eligibility verification, documentation of income, and maintaining internal controls as per federal regulations.
  • Recommended Follow-Up: Implement stronger policies for income verification and documentation retention to ensure compliance with federal guidelines and prevent future issues.

Finding Text

FINDING NO: 2023-027 (Repeat 2022-032 and 2022-036) STATE AGENCY: State of Oklahoma, Office of Management and Enterprise Services FEDERAL AGENCY: US Department of Treasury ALN: 21.023 FEDERAL PROGRAM NAME: Emergency Rental Assistance (ERA 1 and ERA 2) FEDERAL AWARD NUMBER: ERA028 and ERAE0259 FEDERAL AWARD YEAR: 2023 CONTROL CATEGORY: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Eligibility QUESTIONED COSTS: $2,686,050 Criteria: U.S Department of the Treasury Emergency Rental Assistance Grantee Award Form (8) (a-b) Compliance with Applicable Law and Regulations, states in part, “a. Recipient agrees to comply with the requirements of Section 501 and Treasury interpretive guidance regarding such requirements. Recipient also agrees to comply with all other applicable federal statutes, regulations, and executive orders, and Recipient shall provide for such compliance in any agreements it enters into with other parties relating to this award. b. Federal regulations applicable to this award include, without limitation, the following: i. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 C.F.R. Part 200, other than such provisions as Treasury may determine are inapplicable to this Award and subject to such exceptions as may be otherwise provided by Treasury.” Per the U.S. Department of the Treasury Emergency Rental Assistance Frequently Asked Questions document revised August 25, 2021, “The Department of the Treasury (Treasury) is providing these frequently asked questions (FAQs) as guidance regarding the requirements of the Emergency Rental Assistance program (ERA1) established by section 501 of Division N of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260 (Dec. 27, 2020) and the Emergency Rental Assistance program (ERA2) established by section 3201 of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 (March 11, 2021). Grantees must establish policies and procedures to govern the implementation of their ERA programs consistent with the statutes and these FAQs. To the extent that these FAQs do not provide specific guidance on a particular issue, a grantee should establish its own policy or procedure that is consistent with the statutes and follow it consistently.” The US Department of Treasury Emergency Rental Assistance (ERA) FAQ #1 states in part “A grantee may only use the funds provided in the ERA to provide financial assistance and housing stability services to eligible households. To be eligible, a household must be obligated to pay rent on a residential dwelling [emphasis added] and the grantee must determine that: i. for ERA1: a. one or more individuals within the household has qualified for unemployment benefits or experienced a reduction in household income, incurred significant costs, or experienced other financial hardship due, directly or indirectly, to the COVID-19 outbreak. b. one or more individuals within the household can demonstrate a risk of experiencing homelessness or housing instability; and c. the household has a household income at or below 80 percent of area median income. ii. for ERA2: a. one or more individuals within the household has qualified for unemployment benefits or experienced a reduction in household income, incurred significant costs, or experienced other financial hardship during or due, directly or indirectly, to the coronavirus pandemic. b. one or more individuals within the household can demonstrate a risk of experiencing homelessness or housing instability; and c. the household is a low-income family (as such term is defined in section 3(b) of the United States Housing Act of 1937 (42 U.S.C. 1437a(b))).2.” The US Department of Treasury Emergency Rental Assistance (ERA) FAQ #4 states in part “If a written attestation without further verification is relied on to document the majority of the applicant’s income, the grantee must reassess the household’s income every three months by obtaining appropriate documentation or a new self-attestation.” The US Department of Treasury Emergency Rental Assistance (ERA) FAQ #5 states in part “Grantees must obtain, if available, a current lease, signed by the applicant and the landlord or sublessor, that identifies the unit where the applicant resides and establishes the rental payment amount.” The US Department of Treasury Emergency Rental Assistance (ERA) FAQ #6 states in part “All payments for utilities and home energy costs should be supported by a bill, invoice, or evidence of payment to the provider of the utility or home energy service.” The US Department of Treasury Emergency Rental Assistance (ERA) FAQ #10 states in part, “In ERA1, an eligible household may receive up to twelve (12) months of assistance (plus an additional three (3) months if necessary to ensure housing stability for the household, subject to the availability of funds). The aggregate amount of financial assistance an eligible household may receive under ERA2, when combined with financial assistance under ERA1, must not exceed 18 months.” 2 CFR § 200.303(a) – Internal Controls states in part, “The Non-Federal entity must 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.” 2 CFR § 200.334 – Retention requirements for records state in part, “Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.” 2 CFR § 200.337 Access to records states in part, “(a) Records of non-Federal entities. The Federal awarding agency, Inspectors General, the Comptroller General of the United States, and the pass-through entity, or any of their authorized representatives, must have the right of access to any documents, papers, or other records of the non-Federal entity which are pertinent to the Federal award, in order to make audits, examinations, excerpts, and transcripts. The right also includes timely and reasonable access to the non-Federal entity's personnel for the purpose of interview and discussion related to such documents.” Per Community Cares Partners (CCP) Emergency Rental Assistance Policies and Procedures “Steps to Quality for Assistance, Section B, Qualifications - to be approved to receive assistance, a. Live in Oklahoma b. Rent [Refers to a household being obligated to pay rent on a dwelling in order to be eligible] c. Qualified for unemployment OR one of the three below due, directly or indirectly, to COVID-19 i. Reduction in household income ii. Incurred significant costs iii. Other financial hardship d. Risk of housing instability or homelessness e. 80% AMI” The CCP application contains the following regarding “rent”: *Qualification Checklist Instructions: Use this form to verify eligibility for each applicant. USE THE CHECKBOXES BELOW TO CONFIRM THE APPLICANT QUALIFIES FOR CCP ASSISTANCE. Check 2 • Verify Applicant is a Renter Reason(s) for Denial • Applicant owns home. Condition and Context: While documenting controls over activities allowed or unallowed and allowable costs/cost principles, we noted that one subrecipient’s system which tracks the number of months approved for arrears and prospective rent and utilities for each applicant does not distinguish between months paid for rent, utilities, or deposits. In addition, if an applicant originally applied through their prior system and then reapplied in the current system, the subrecipient would have to manually check both systems for each applicant to determine the number of months of assistance provided. We noted that an accurate tracking sheet was not maintained to ensure each applicant was in compliance with program assistance limits. In addition, while testing 89 of 18,553 rent and utilities program expenditures, totaling $1,161,976, we noted the following: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Eligibility exceptions: • For 22 of 89, or 24.72%, of items tested, the applicant was an Afghanistan refugee and not a renter who lived in Oklahoma at the time of applying for assistance; therefore, they were not eligible and the payment was unallowable. The subrecipient, Communities Foundation of Oklahoma, paid for the applicant to be in a hotel and then subsequently paid for their rent and utilities. Since the applicants were not eligible all payments were unallowable; therefore, we did not determine if the payment was calculated correctly or if the assistance exceeded 15 months for ERA 1 or 18 months for ERA 2. However, of these unallowable costs, we noted several payments were made to the applicants after the initial payment without receiving an additional application or additional funds request (AFR) form (See FAQ #10). • For 1 of 89, or 1.12% of items tested, the subrecipient approved two separate pledges days apart and paid the tenant and the landlord the same amount to cover the same months. A pledge is confirmation from the utility company or ledger to confirm how much was owed by the tenants and the pledge served as a promise to pay and not disconnect services. Per the landlord, the tenant did not submit the funds for rent and appears to have kept the funds for other uses. CCP noted it was a duplicate payment and requested the tenant return the money but to date have not recovered the funds. • For 5 of 89, or 5.62% of items tested, the subrecipient paid for utilities but they were unable to provide support from the utility company showing how much the applicant owed and for which months. Therefore, we were unable to determine which months were paid or the number of months paid to ensure they were not prior to March 13, 2020 and did not exceed 15 months for ERA 1 or 18 months for ERA 2. • For 5 of 89 home rental payments, or 5.62% of items tested, the applicant was an Afghanistan refugee and not a renter who lived in Oklahoma at the time of applying for assistance; therefore, they were not eligible and the payment was unallowable. The application was submitted prior to the applicant having a lease. • For 1 of 89, or 1.12% of items tested, the applicant received assistance from both subrecipients administering the State of Oklahoma ERA program and duplicate months were paid. Community Cares Partners (CCP) provided a list of payments to Restore Hope Ministries (RHM) weekly so RHM would not make a duplicate payment to an applicant who already received assistance from CCP. However, this process did not identify payments made by RHM prior to CCP and allowed for a duplicate payment. • For 1 of 89, or 1.12% of items tested, the subrecipient paid a month that was paid by the tenant per the ledger; therefore, the amount paid did not agree to the amount owed per the ledger. Upon SAI's inquiry of the payment the subrecipient stated they would send a new pledge, moving the month in question to be prospective rent covering a different month. However, the subrecipient had already pledged 3 months prospective rent on the original pledge and therefore, would be paying 4 months prospective which is unallowable (See FAQ #10). • For 2 of 89, or 2.25% of items tested, the subrecipient determined the applicant was ineligible after making the payment but to date has not recovered the funds. • For 1 of 89, or 1.12% of items tested, the subrecipient obtained a ledger in August 2022 and made a payment that agreed to the ledger on 9/13/2022. However, the landlord returned the payment on 11/7/2022 and CCP paid the returned funds directly to the tenant on 12/13/2022. The landlord returning the funds indicates the funds were no longer needed and CCP did not obtain an updated ledger prior to making payment to the tenant; therefore, we are unable to determine if the amount paid agreed to the amount owed at the time of payment. • For 2 of 89, or 2.25% of items tested, the applicant stated they had received prior ERA assistance but the subrecipient did not inquire about the prior assistance. Therefore, the subrecipient did not determine the number of months of assistance the applicant had previously received to ensure they did not exceed 15 months for ERA 1 or 18 months for ERA 2. • One of the applicants received prior assistance from CCP during FY22 and CCP should have looked up the prior payment information in their system to ensure assistance did not exceed the number of months allowed. • One of the applicants does not appear in the FY21 or FY22 CCP State expenditure data; however, they could have received funds from City, County, or Tribal sources and CCP made no attempt to investigate the prior payments to ensure assistance did not exceed the number of months allowed. • For 1 of 89, or 1.12% of items tested, the subrecipient paid for 19 months of assistance, which is one month more than allowed for the ERA 2 program. • For 4 of 89, or 4.49% of items tested, the assistance payment was not calculated correctly per the lease/ledger and the subrecipient paid more than the amount owed. • For 1 of 89, or 1.12% of items tested, the subrecipient paid for 2 months of rent after the lease agreement expired and the lease did not have a month-to-month renewal clause. Therefore, the applicant was not properly screened for eligibility. • For 1 of 89, or 1.12% of items tested, the subrecipient made several payments to the applicant without receiving additional applications or additional funds requests (AFR). Per CCP, this was because the applicant was part of the ORR (Office of Refugee Resettlement) program. The subrecipient did not properly screen for eligibility and obtain all required documents for all FY23 payments (FAQ #10). • For 1 of 89, or 1.12% of items tested, the address on the lease, driver’s license, and utility bill do not agree to the address on the application, ledger, or pledge to pay and the discrepancy was not noted or investigated by the subrecipient. Therefore, it does not appear proper eligibility screening or determinations were done. • Questioned costs related to the previous bullets for Rent/Utilities totaled $958,362. Further, while summarizing the data on ‘applicant’, we noted one line item was made up of 498 individual payments made to hotels on behalf of the Afghanistan refugees, which consisted of 186 applicants. We identified 185 of these applicants had payments for Afghanistan refugees to live in hotels prior to applying to the ERA program. Since, at the time of the application, they were not obligated to pay rent on a residential dwelling per Department of Treasury FAQ 1 and established CCP ERA policy, the cost is unallowable. This resulted in $1,727,687.64 in questioned costs (these costs do not include payments previously questioned in the first bullet). Lastly, while testing 72 of 6,576 application denials we noted the following: • For 1 of 72, or 1.39%, of items tested, the applicant was eligible and the subrecipient was unable to provide a reason for the denial other than it was when the team first formed, denoting an inadequate review. • For 6 of 72, or 8.33%, of items tested, the secondary review was not conducted by someone separate from the original case worker, denoting an inadequate review. Cause: OMES personnel responsible for oversight of the ERA 1 and ERA 2 grants do not normally oversee Federal grant programs, do not understand the types of activities that may be supported by the ERA 1 and ERA 2 grant funds, and do not have adequate experience with administering Federal grant funds. OMES did not establish and maintain effective internal control over the Federal award that provides reasonable assurance that OMES is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. OMES did not monitor subrecipients to ensure they established and maintained effective internal control over the Federal award to provide reasonable assurance that the non-Federal entity was managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Communities Foundation of Oklahoma (CFO) did not maintain effective internal control over payments to applicants for rent and utility expenses to ensure compliance with allowability requirements and did not obtain all supporting documentation. Effect: Unallowable costs, totaling $2,686,050 were charged to the ERA program. In addition, at least 1,700 Oklahomans were denied assistance due to lack of funding. In addition, CCP, and therefore the State of Oklahoma, did not follow their established ERA policies and procedures for determining eligibility. Recommendation: We recommend that OMES develop and implement internal controls to ensure it administers current and future ERA grants in accordance with applicable Federal laws and grant requirements, including ensuring that grant subrecipients are properly informed of Federal requirements related to allowable costs and eligibility. Further, we recommend OMES ensure subrecipients have established effective internal control over the Federal award to provide reasonable assurance that the subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. We recommend that OMES ensure the personnel responsible for oversight of the ERA grant obtain the necessary training and knowledge to ensure compliance with Federal grant requirements. Views of Responsible Official(s) Contact Person: Brandy Manek Anticipated Completion Date: Ongoing throughout the life of the grant Corrective Action Planned: The Office of Management and Enterprise Services partially agrees with the finding. See corrective action plan located in the corrective action plan section of this report. Auditor Response: While U.S. Department of Treasury guidance does not require U.S. citizenship or legal residency to be eligible, FAQ #1 states the household must be obligated to pay rent on a residential dwelling. Further CCP’s application in page 3 lists eligibility requirements which include “Live in the State of Oklahoma and rent their home or primary residence”. SAI is not concerned with the immigration status of the applicants but rather their eligibility status at the time of applying for the program. Staying in a hotel can establish the applicant was living in the State of Oklahoma and renting their residence; however, there was no documentation supporting the Afghan refugees were renting hotels and had established a residential dwelling prior to CCP’s assistance and therefore they did not meet the rental requirement for eligibility prior to applying to the program. Further, we noted 48 of the hotel payments tested CCP paid for the hotel stay prior to an ERA application being completed, indicating they were not properly screening for eligibility. While FAQ #26 allows for the cost of a hotel or motel room occupied by an eligible household, it also states “grantees should consider the cost effectiveness of offering assistance for this purpose as compared to other uses. If a household is eligible for an existing program with narrower eligibility criteria that can provide similar assistance for hotel or motel stays, such as the HUD Emergency Solutions Grant program or FEMA Public Assistance, grantees should utilize such programs prior to providing similar assistance under the ERA program.” Other sources of assistance were available to refugees. According to the Administration for Children and Families (ACF) Office of Refugee Resettlement (ORR) some Afghanistan humanitarian parolees are eligible to apply for federal mainstream benefits in their state, such as cash assistance through Supplemental Security Income (SSI) or Temporary Assistance for Needy Families (TANF), health insurance through Medicaid, and food assistance through Supplemental Nutrition Assistance Program (SNAP). The ORR also contracted with nine organizations nationally and were eligible to use CRF funds. Therefore, SAI determined this was not an appropriate use of ERA funds that could have helped Oklahoma renters whose only available assistance was ERA. While CCP’s policies and procedures no longer required additional funds requests (AFR), additional applications were still required by FAQ #10. Further, per FAQ #1 “Treasury strongly encourages grantees to avoid establishing documentation requirements that are likely to be barriers to participation for eligible households, including those with irregular incomes such as those operating small businesses or gig workers whose income is reported on Internal Revenue Service Form 1099. However, grantees must require all applications for assistance to include an attestation from the applicant that all information included is correct and complete.”. Applications to determine eligibility are required by Treasury guidance and therefore, are not considered an administrative barrier that could be removed, regardless of CCP’s policies and procedures.

Categories

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1154253 2023-007
    Material Weakness Repeat
  • 1154254 2023-105
    Material Weakness Repeat
  • 1154255 2023-109
    Material Weakness Repeat
  • 1154256 2023-023
    Material Weakness Repeat
  • 1154257 2023-069
    Material Weakness Repeat
  • 1154258 2023-109
    Material Weakness Repeat
  • 1154259 2023-023
    Material Weakness Repeat
  • 1154260 2023-109
    Material Weakness Repeat
  • 1154261 2023-023
    Material Weakness Repeat
  • 1154262 2023-109
    Material Weakness Repeat
  • 1154263 2023-015
    Material Weakness Repeat
  • 1154264 2023-038
    Material Weakness Repeat
  • 1154265 2023-044
    Material Weakness Repeat
  • 1154266 2023-109
    Material Weakness Repeat
  • 1154267 2023-015
    Material Weakness Repeat
  • 1154268 2023-038
    Material Weakness Repeat
  • 1154269 2023-044
    Material Weakness Repeat
  • 1154270 2023-109
    Material Weakness Repeat
  • 1154271 2023-015
    Material Weakness Repeat
  • 1154272 2023-038
    Material Weakness Repeat
  • 1154273 2023-044
    Material Weakness Repeat
  • 1154274 2023-109
    Material Weakness Repeat
  • 1154275 2023-015
    Material Weakness Repeat
  • 1154276 2023-038
    Material Weakness Repeat
  • 1154277 2023-044
    Material Weakness Repeat
  • 1154278 2023-109
    Material Weakness Repeat
  • 1154279 2023-015
    Material Weakness Repeat
  • 1154280 2023-038
    Material Weakness Repeat
  • 1154281 2023-044
    Material Weakness Repeat
  • 1154282 2023-109
    Material Weakness Repeat
  • 1154283 2023-015
    Material Weakness Repeat
  • 1154284 2023-038
    Material Weakness Repeat
  • 1154285 2023-044
    Material Weakness Repeat
  • 1154286 2023-109
    Material Weakness Repeat
  • 1154287 2023-015
    Material Weakness Repeat
  • 1154288 2023-038
    Material Weakness Repeat
  • 1154289 2023-044
    Material Weakness Repeat
  • 1154290 2023-109
    Material Weakness Repeat
  • 1154291 2023-015
    Material Weakness Repeat
  • 1154292 2023-038
    Material Weakness Repeat
  • 1154293 2023-044
    Material Weakness Repeat
  • 1154294 2023-109
    Material Weakness Repeat
  • 1154295 2023-109
    Material Weakness Repeat
  • 1154296 2023-201
    Material Weakness Repeat
  • 1154297 2023-210
    Material Weakness Repeat
  • 1154298 2023-031
    Material Weakness Repeat
  • 1154299 2023-033
    Material Weakness Repeat
  • 1154300 2023-035
    Material Weakness Repeat
  • 1154301 2023-036
    Material Weakness Repeat
  • 1154302 2023-052
    Material Weakness Repeat
  • 1154303 2023-109
    Material Weakness Repeat
  • 1154304 2023-031
    Material Weakness Repeat
  • 1154305 2023-033
    Material Weakness Repeat
  • 1154306 2023-035
    Material Weakness Repeat
  • 1154307 2023-036
    Material Weakness Repeat
  • 1154308 2023-052
    Material Weakness Repeat
  • 1154309 2023-109
    Material Weakness Repeat
  • 1154310 2023-011
    Material Weakness Repeat
  • 1154311 2023-013
    Material Weakness Repeat
  • 1154312 2023-018
    Material Weakness Repeat
  • 1154313 2023-025
    Material Weakness Repeat
  • 1154314 2023-109
    Material Weakness Repeat
  • 1154315 2023-011
    Material Weakness Repeat
  • 1154316 2023-013
    Material Weakness Repeat
  • 1154317 2023-018
    Material Weakness Repeat
  • 1154318 2023-025
    Material Weakness Repeat
  • 1154319 2023-109
    Material Weakness Repeat
  • 1154320 2023-062
    Material Weakness Repeat
  • 1154321 2023-094
    Material Weakness Repeat
  • 1154322 2023-096
    Material Weakness Repeat
  • 1154323 2023-098
    Material Weakness Repeat
  • 1154324 2023-108
    Material Weakness Repeat
  • 1154325 2023-109
    Material Weakness Repeat
  • 1154326 2023-062
    Material Weakness Repeat
  • 1154327 2023-094
    Material Weakness Repeat
  • 1154328 2023-096
    Material Weakness Repeat
  • 1154329 2023-098
    Material Weakness Repeat
  • 1154330 2023-108
    Material Weakness Repeat
  • 1154331 2023-109
    Material Weakness Repeat
  • 1154332 2023-062
    Material Weakness Repeat
  • 1154333 2023-094
    Material Weakness Repeat
  • 1154334 2023-096
    Material Weakness Repeat
  • 1154335 2023-098
    Material Weakness Repeat
  • 1154336 2023-108
    Material Weakness Repeat
  • 1154337 2023-109
    Material Weakness Repeat
  • 1154338 2023-062
    Material Weakness Repeat
  • 1154339 2023-094
    Material Weakness Repeat
  • 1154340 2023-096
    Material Weakness Repeat
  • 1154341 2023-098
    Material Weakness Repeat
  • 1154342 2023-108
    Material Weakness Repeat
  • 1154343 2023-109
    Material Weakness Repeat
  • 1154344 2023-026
    Material Weakness Repeat
  • 1154346 2023-028
    Material Weakness Repeat
  • 1154347 2023-088
    Material Weakness Repeat
  • 1154348 2023-089
    Material Weakness Repeat
  • 1154349 2023-090
    Material Weakness Repeat
  • 1154350 2023-091
    Material Weakness Repeat
  • 1154351 2023-092
    Material Weakness Repeat
  • 1154352 2023-093
    Material Weakness Repeat
  • 1154353 2023-109
    Material Weakness Repeat
  • 1154354 2023-026
    Material Weakness Repeat
  • 1154355 2023-027
    Material Weakness Repeat
  • 1154356 2023-028
    Material Weakness Repeat
  • 1154357 2023-088
    Material Weakness Repeat
  • 1154358 2023-089
    Material Weakness Repeat
  • 1154359 2023-090
    Material Weakness Repeat
  • 1154360 2023-091
    Material Weakness Repeat
  • 1154361 2023-092
    Material Weakness Repeat
  • 1154362 2023-093
    Material Weakness Repeat
  • 1154363 2023-109
    Material Weakness Repeat
  • 1154364 2023-005
    Material Weakness Repeat
  • 1154365 2023-014
    Material Weakness Repeat
  • 1154366 2023-051
    Material Weakness Repeat
  • 1154367 2023-056
    Material Weakness Repeat
  • 1154368 2023-101
    Material Weakness Repeat
  • 1154369 2023-102
    Material Weakness Repeat
  • 1154370 2023-109
    Material Weakness Repeat
  • 1154371 2023-202
    Material Weakness Repeat
  • 1154372 2023-005
    Material Weakness Repeat
  • 1154373 2023-014
    Material Weakness Repeat
  • 1154374 2023-051
    Material Weakness Repeat
  • 1154375 2023-056
    Material Weakness Repeat
  • 1154376 2023-101
    Material Weakness Repeat
  • 1154377 2023-102
    Material Weakness Repeat
  • 1154378 2023-109
    Material Weakness Repeat
  • 1154379 2023-202
    Material Weakness Repeat
  • 1154380 2023-005
    Material Weakness Repeat
  • 1154381 2023-014
    Material Weakness Repeat
  • 1154382 2023-051
    Material Weakness Repeat
  • 1154383 2023-056
    Material Weakness Repeat
  • 1154384 2023-101
    Material Weakness Repeat
  • 1154385 2023-102
    Material Weakness Repeat
  • 1154386 2023-109
    Material Weakness Repeat
  • 1154387 2023-202
    Material Weakness Repeat
  • 1154388 2023-005
    Material Weakness Repeat
  • 1154389 2023-014
    Material Weakness Repeat
  • 1154390 2023-051
    Material Weakness Repeat
  • 1154391 2023-056
    Material Weakness Repeat
  • 1154392 2023-101
    Material Weakness Repeat
  • 1154393 2023-102
    Material Weakness Repeat
  • 1154394 2023-109
    Material Weakness Repeat
  • 1154395 2023-202
    Material Weakness Repeat
  • 1154396 2023-005
    Material Weakness Repeat
  • 1154397 2023-014
    Material Weakness Repeat
  • 1154398 2023-051
    Material Weakness Repeat
  • 1154399 2023-056
    Material Weakness Repeat
  • 1154400 2023-101
    Material Weakness Repeat
  • 1154401 2023-102
    Material Weakness Repeat
  • 1154402 2023-109
    Material Weakness Repeat
  • 1154403 2023-202
    Material Weakness Repeat
  • 1154404 2023-005
    Material Weakness Repeat
  • 1154405 2023-014
    Material Weakness Repeat
  • 1154406 2023-051
    Material Weakness Repeat
  • 1154407 2023-056
    Material Weakness Repeat
  • 1154408 2023-101
    Material Weakness Repeat
  • 1154409 2023-102
    Material Weakness Repeat
  • 1154410 2023-109
    Material Weakness Repeat
  • 1154411 2023-202
    Material Weakness Repeat
  • 1154412 2023-005
    Material Weakness Repeat
  • 1154413 2023-014
    Material Weakness Repeat
  • 1154414 2023-051
    Material Weakness Repeat
  • 1154415 2023-056
    Material Weakness Repeat
  • 1154416 2023-101
    Material Weakness Repeat
  • 1154417 2023-102
    Material Weakness Repeat
  • 1154418 2023-109
    Material Weakness Repeat
  • 1154419 2023-202
    Material Weakness Repeat
  • 1154420 2023-005
    Material Weakness Repeat
  • 1154421 2023-014
    Material Weakness Repeat
  • 1154422 2023-051
    Material Weakness Repeat
  • 1154423 2023-056
    Material Weakness Repeat
  • 1154424 2023-101
    Material Weakness Repeat
  • 1154425 2023-102
    Material Weakness Repeat
  • 1154426 2023-109
    Material Weakness Repeat
  • 1154427 2023-202
    Material Weakness Repeat
  • 1154428 2023-005
    Material Weakness Repeat
  • 1154429 2023-014
    Material Weakness Repeat
  • 1154430 2023-051
    Material Weakness Repeat
  • 1154431 2023-056
    Material Weakness Repeat
  • 1154432 2023-101
    Material Weakness Repeat
  • 1154433 2023-102
    Material Weakness Repeat
  • 1154434 2023-109
    Material Weakness Repeat
  • 1154435 2023-202
    Material Weakness Repeat
  • 1154436 2023-005
    Material Weakness Repeat
  • 1154437 2023-014
    Material Weakness Repeat
  • 1154438 2023-051
    Material Weakness Repeat
  • 1154439 2023-056
    Material Weakness Repeat
  • 1154440 2023-101
    Material Weakness Repeat
  • 1154441 2023-102
    Material Weakness Repeat
  • 1154442 2023-109
    Material Weakness Repeat
  • 1154443 2023-202
    Material Weakness Repeat
  • 1154444 2023-005
    Material Weakness Repeat
  • 1154445 2023-014
    Material Weakness Repeat
  • 1154446 2023-051
    Material Weakness Repeat
  • 1154447 2023-056
    Material Weakness Repeat
  • 1154448 2023-101
    Material Weakness Repeat
  • 1154449 2023-102
    Material Weakness Repeat
  • 1154450 2023-109
    Material Weakness Repeat
  • 1154451 2023-202
    Material Weakness Repeat
  • 1154452 2023-005
    Material Weakness Repeat
  • 1154453 2023-014
    Material Weakness Repeat
  • 1154454 2023-051
    Material Weakness Repeat
  • 1154455 2023-056
    Material Weakness Repeat
  • 1154456 2023-101
    Material Weakness Repeat
  • 1154457 2023-102
    Material Weakness Repeat
  • 1154458 2023-109
    Material Weakness Repeat
  • 1154459 2023-202
    Material Weakness Repeat
  • 1154460 2023-005
    Material Weakness Repeat
  • 1154461 2023-014
    Material Weakness Repeat
  • 1154462 2023-051
    Material Weakness Repeat
  • 1154463 2023-056
    Material Weakness Repeat
  • 1154464 2023-101
    Material Weakness Repeat
  • 1154465 2023-102
    Material Weakness Repeat
  • 1154466 2023-109
    Material Weakness Repeat
  • 1154467 2023-202
    Material Weakness Repeat
  • 1154468 2023-005
    Material Weakness Repeat
  • 1154469 2023-014
    Material Weakness Repeat
  • 1154470 2023-051
    Material Weakness Repeat
  • 1154471 2023-056
    Material Weakness Repeat
  • 1154472 2023-101
    Material Weakness Repeat
  • 1154473 2023-102
    Material Weakness Repeat
  • 1154474 2023-109
    Material Weakness Repeat
  • 1154475 2023-202
    Material Weakness Repeat
  • 1154476 2023-005
    Material Weakness Repeat
  • 1154477 2023-014
    Material Weakness Repeat
  • 1154478 2023-051
    Material Weakness Repeat
  • 1154479 2023-056
    Material Weakness Repeat
  • 1154480 2023-101
    Material Weakness Repeat
  • 1154481 2023-102
    Material Weakness Repeat
  • 1154482 2023-109
    Material Weakness Repeat
  • 1154483 2023-202
    Material Weakness Repeat
  • 1154484 2023-005
    Material Weakness Repeat
  • 1154485 2023-014
    Material Weakness Repeat
  • 1154486 2023-051
    Material Weakness Repeat
  • 1154487 2023-056
    Material Weakness Repeat
  • 1154488 2023-101
    Material Weakness Repeat
  • 1154489 2023-102
    Material Weakness Repeat
  • 1154490 2023-109
    Material Weakness Repeat
  • 1154491 2023-202
    Material Weakness Repeat
  • 1154492 2023-010
    Material Weakness Repeat
  • 1154493 2023-043
    Material Weakness Repeat
  • 1154494 2023-047
    Material Weakness Repeat
  • 1154495 2023-048
    Material Weakness Repeat
  • 1154496 2023-053
    Material Weakness Repeat
  • 1154497 2023-109
    Material Weakness Repeat
  • 1154498 2023-010
    Material Weakness Repeat
  • 1154499 2023-043
    Material Weakness Repeat
  • 1154500 2023-047
    Material Weakness Repeat
  • 1154501 2023-048
    Material Weakness Repeat
  • 1154502 2023-053
    Material Weakness Repeat
  • 1154503 2023-109
    Material Weakness Repeat
  • 1154504 2023-047
    Material Weakness Repeat
  • 1154505 2023-109
    Material Weakness Repeat
  • 1154506 2023-047
    Material Weakness Repeat
  • 1154507 2023-109
    Material Weakness Repeat
  • 1154508 2023-047
    Material Weakness Repeat
  • 1154509 2023-109
    Material Weakness Repeat
  • 1154510 2023-047
    Material Weakness Repeat
  • 1154511 2023-109
    Material Weakness Repeat
  • 1154512 2023-047
    Material Weakness Repeat
  • 1154513 2023-109
    Material Weakness Repeat
  • 1154514 2023-047
    Material Weakness Repeat
  • 1154515 2023-109
    Material Weakness Repeat
  • 1154516 2023-041
    Material Weakness Repeat
  • 1154517 2023-045
    Material Weakness Repeat
  • 1154518 2023-046
    Material Weakness Repeat
  • 1154519 2023-047
    Material Weakness Repeat
  • 1154520 2023-050
    Material Weakness Repeat
  • 1154521 2023-053
    Material Weakness Repeat
  • 1154522 2023-059
    Material Weakness Repeat
  • 1154523 2023-061
    Material Weakness Repeat
  • 1154524 2023-109
    Material Weakness Repeat
  • 1154525 2023-041
    Material Weakness Repeat
  • 1154526 2023-045
    Material Weakness Repeat
  • 1154527 2023-046
    Material Weakness Repeat
  • 1154528 2023-047
    Material Weakness Repeat
  • 1154529 2023-050
    Material Weakness Repeat
  • 1154530 2023-053
    Material Weakness Repeat
  • 1154531 2023-059
    Material Weakness Repeat
  • 1154532 2023-061
    Material Weakness Repeat
  • 1154533 2023-109
    Material Weakness Repeat
  • 1154534 2023-041
    Material Weakness Repeat
  • 1154535 2023-045
    Material Weakness Repeat
  • 1154536 2023-046
    Material Weakness Repeat
  • 1154537 2023-047
    Material Weakness Repeat
  • 1154538 2023-050
    Material Weakness Repeat
  • 1154539 2023-053
    Material Weakness Repeat
  • 1154540 2023-059
    Material Weakness Repeat
  • 1154541 2023-061
    Material Weakness Repeat
  • 1154542 2023-109
    Material Weakness Repeat
  • 1154543 2023-041
    Material Weakness Repeat
  • 1154544 2023-045
    Material Weakness Repeat
  • 1154545 2023-046
    Material Weakness Repeat
  • 1154546 2023-047
    Material Weakness Repeat
  • 1154547 2023-050
    Material Weakness Repeat
  • 1154548 2023-053
    Material Weakness Repeat
  • 1154549 2023-059
    Material Weakness Repeat
  • 1154550 2023-061
    Material Weakness Repeat
  • 1154551 2023-109
    Material Weakness Repeat
  • 1154552 2023-041
    Material Weakness Repeat
  • 1154553 2023-045
    Material Weakness Repeat
  • 1154554 2023-046
    Material Weakness Repeat
  • 1154555 2023-047
    Material Weakness Repeat
  • 1154556 2023-050
    Material Weakness Repeat
  • 1154557 2023-053
    Material Weakness Repeat
  • 1154558 2023-059
    Material Weakness Repeat
  • 1154559 2023-061
    Material Weakness Repeat
  • 1154560 2023-109
    Material Weakness Repeat
  • 1154561 2023-041
    Material Weakness Repeat
  • 1154562 2023-045
    Material Weakness Repeat
  • 1154563 2023-046
    Material Weakness Repeat
  • 1154564 2023-047
    Material Weakness Repeat
  • 1154565 2023-050
    Material Weakness Repeat
  • 1154566 2023-053
    Material Weakness Repeat
  • 1154567 2023-059
    Material Weakness Repeat
  • 1154568 2023-061
    Material Weakness Repeat
  • 1154569 2023-109
    Material Weakness Repeat
  • 1154570 2023-041
    Material Weakness Repeat
  • 1154571 2023-045
    Material Weakness Repeat
  • 1154572 2023-046
    Material Weakness Repeat
  • 1154573 2023-047
    Material Weakness Repeat
  • 1154574 2023-050
    Material Weakness Repeat
  • 1154575 2023-053
    Material Weakness Repeat
  • 1154576 2023-059
    Material Weakness Repeat
  • 1154577 2023-061
    Material Weakness Repeat
  • 1154578 2023-109
    Material Weakness Repeat
  • 1154579 2023-041
    Material Weakness Repeat
  • 1154580 2023-045
    Material Weakness Repeat
  • 1154581 2023-046
    Material Weakness Repeat
  • 1154582 2023-047
    Material Weakness Repeat
  • 1154583 2023-050
    Material Weakness Repeat
  • 1154584 2023-053
    Material Weakness Repeat
  • 1154585 2023-059
    Material Weakness Repeat
  • 1154586 2023-061
    Material Weakness Repeat
  • 1154587 2023-109
    Material Weakness Repeat
  • 1154588 2023-109
    Material Weakness Repeat
  • 1154589 2023-203
    Material Weakness Repeat
  • 1154590 2023-205
    Material Weakness Repeat
  • 1154591 2023-206
    Material Weakness Repeat
  • 1154592 2023-208
    Material Weakness Repeat
  • 1154593 2023-109
    Material Weakness Repeat
  • 1154594 2023-203
    Material Weakness Repeat
  • 1154595 2023-205
    Material Weakness Repeat
  • 1154596 2023-206
    Material Weakness Repeat
  • 1154597 2023-208
    Material Weakness Repeat
  • 1154598 2023-109
    Material Weakness Repeat
  • 1154599 2023-204
    Material Weakness Repeat
  • 1154600 2023-207
    Material Weakness Repeat
  • 1154601 2023-209
    Material Weakness Repeat
  • 1154602 2023-211
    Material Weakness Repeat
  • 1154603 2023-212
    Material Weakness Repeat
  • 1154604 2023-213
    Material Weakness Repeat
  • 1154605 2023-109
    Material Weakness Repeat
  • 1154606 2023-204
    Material Weakness Repeat
  • 1154607 2023-207
    Material Weakness Repeat
  • 1154608 2023-209
    Material Weakness Repeat
  • 1154609 2023-211
    Material Weakness Repeat
  • 1154610 2023-212
    Material Weakness Repeat
  • 1154611 2023-213
    Material Weakness Repeat
  • 1154612 2023-109
    Material Weakness Repeat
  • 1154613 2023-204
    Material Weakness Repeat
  • 1154614 2023-207
    Material Weakness Repeat
  • 1154615 2023-209
    Material Weakness Repeat
  • 1154616 2023-211
    Material Weakness Repeat
  • 1154617 2023-212
    Material Weakness Repeat
  • 1154618 2023-213
    Material Weakness Repeat
  • 1154619 2023-109
    Material Weakness Repeat
  • 1154620 2023-204
    Material Weakness Repeat
  • 1154621 2023-207
    Material Weakness Repeat
  • 1154622 2023-209
    Material Weakness Repeat
  • 1154623 2023-211
    Material Weakness Repeat
  • 1154624 2023-212
    Material Weakness Repeat
  • 1154625 2023-213
    Material Weakness Repeat
  • 1154626 2023-109
    Material Weakness Repeat
  • 1154627 2023-204
    Material Weakness Repeat
  • 1154628 2023-207
    Material Weakness Repeat
  • 1154629 2023-209
    Material Weakness Repeat
  • 1154630 2023-211
    Material Weakness Repeat
  • 1154631 2023-212
    Material Weakness Repeat
  • 1154632 2023-213
    Material Weakness Repeat
  • 1154633 2023-109
    Material Weakness Repeat
  • 1154634 2023-204
    Material Weakness Repeat
  • 1154635 2023-207
    Material Weakness Repeat
  • 1154636 2023-209
    Material Weakness Repeat
  • 1154637 2023-211
    Material Weakness Repeat
  • 1154638 2023-212
    Material Weakness Repeat
  • 1154639 2023-213
    Material Weakness Repeat
  • 1154640 2023-029
    Material Weakness Repeat
  • 1154641 2023-054
    Material Weakness Repeat
  • 1154642 2023-055
    Material Weakness Repeat
  • 1154643 2023-060
    Material Weakness Repeat
  • 1154644 2023-068
    Material Weakness Repeat
  • 1154645 2023-072
    Material Weakness Repeat
  • 1154646 2023-073
    Material Weakness Repeat
  • 1154647 2023-075
    Material Weakness Repeat
  • 1154648 2023-077
    Material Weakness Repeat
  • 1154649 2023-078
    Material Weakness Repeat
  • 1154650 2023-079
    Material Weakness Repeat
  • 1154651 2023-080
    Material Weakness Repeat
  • 1154652 2023-081
    Material Weakness Repeat
  • 1154653 2023-082
    Material Weakness Repeat
  • 1154654 2023-107
    Material Weakness Repeat
  • 1154655 2023-109
    Material Weakness Repeat
  • 1154656 2023-029
    Material Weakness Repeat
  • 1154657 2023-054
    Material Weakness Repeat
  • 1154658 2023-055
    Material Weakness Repeat
  • 1154659 2023-060
    Material Weakness Repeat
  • 1154660 2023-068
    Material Weakness Repeat
  • 1154661 2023-072
    Material Weakness Repeat
  • 1154662 2023-073
    Material Weakness Repeat
  • 1154663 2023-075
    Material Weakness Repeat
  • 1154664 2023-077
    Material Weakness Repeat
  • 1154665 2023-078
    Material Weakness Repeat
  • 1154666 2023-079
    Material Weakness Repeat
  • 1154667 2023-080
    Material Weakness Repeat
  • 1154668 2023-081
    Material Weakness Repeat
  • 1154669 2023-082
    Material Weakness Repeat
  • 1154670 2023-107
    Material Weakness Repeat
  • 1154671 2023-109
    Material Weakness Repeat
  • 1154672 2023-029
    Material Weakness Repeat
  • 1154673 2023-054
    Material Weakness Repeat
  • 1154674 2023-055
    Material Weakness Repeat
  • 1154675 2023-060
    Material Weakness Repeat
  • 1154676 2023-068
    Material Weakness Repeat
  • 1154677 2023-072
    Material Weakness Repeat
  • 1154678 2023-073
    Material Weakness Repeat
  • 1154679 2023-075
    Material Weakness Repeat
  • 1154680 2023-077
    Material Weakness Repeat
  • 1154681 2023-078
    Material Weakness Repeat
  • 1154682 2023-079
    Material Weakness Repeat
  • 1154683 2023-080
    Material Weakness Repeat
  • 1154684 2023-081
    Material Weakness Repeat
  • 1154685 2023-082
    Material Weakness Repeat
  • 1154686 2023-107
    Material Weakness Repeat
  • 1154687 2023-109
    Material Weakness Repeat
  • 1154688 2023-032
    Material Weakness Repeat
  • 1154689 2023-084
    Material Weakness Repeat
  • 1154690 2023-085
    Material Weakness Repeat
  • 1154691 2023-100
    Material Weakness Repeat
  • 1154692 2023-109
    Material Weakness Repeat
  • 1154693 2023-032
    Material Weakness Repeat
  • 1154694 2023-084
    Material Weakness Repeat
  • 1154695 2023-085
    Material Weakness Repeat
  • 1154696 2023-100
    Material Weakness Repeat
  • 1154697 2023-109
    Material Weakness Repeat
  • 1154698 2023-032
    Material Weakness Repeat
  • 1154699 2023-084
    Material Weakness Repeat
  • 1154700 2023-085
    Material Weakness Repeat
  • 1154701 2023-100
    Material Weakness Repeat
  • 1154702 2023-109
    Material Weakness Repeat
  • 1154703 2023-070
    Material Weakness Repeat
  • 1154704 2023-074
    Material Weakness Repeat
  • 1154705 2023-099
    Material Weakness Repeat
  • 1154706 2023-103
    Material Weakness Repeat
  • 1154707 2023-104
    Material Weakness Repeat
  • 1154708 2023-106
    Material Weakness Repeat
  • 1154709 2023-109
    Material Weakness Repeat
  • 1154710 2023-070
    Material Weakness Repeat
  • 1154711 2023-074
    Material Weakness Repeat
  • 1154712 2023-099
    Material Weakness Repeat
  • 1154713 2023-103
    Material Weakness Repeat
  • 1154714 2023-104
    Material Weakness Repeat
  • 1154715 2023-106
    Material Weakness Repeat
  • 1154716 2023-109
    Material Weakness Repeat
  • 1154717 2023-070
    Material Weakness Repeat
  • 1154718 2023-074
    Material Weakness Repeat
  • 1154719 2023-109
    Material Weakness Repeat
  • 1154720 2023-070
    Material Weakness Repeat
  • 1154721 2023-074
    Material Weakness Repeat
  • 1154722 2023-109
    Material Weakness Repeat
  • 1154723 2023-006
    Material Weakness Repeat
  • 1154724 2023-109
    Material Weakness Repeat
  • 1154725 2023-006
    Material Weakness Repeat
  • 1154726 2023-109
    Material Weakness Repeat
  • 1154727 2023-006
    Material Weakness Repeat
  • 1154728 2023-109
    Material Weakness Repeat
  • 1154729 2023-004
    Material Weakness Repeat
  • 1154730 2023-009
    Material Weakness Repeat
  • 1154731 2023-024
    Material Weakness Repeat
  • 1154732 2023-037
    Material Weakness Repeat
  • 1154733 2023-109
    Material Weakness Repeat
  • 1154734 2023-004
    Material Weakness Repeat
  • 1154735 2023-009
    Material Weakness Repeat
  • 1154736 2023-024
    Material Weakness Repeat
  • 1154737 2023-037
    Material Weakness Repeat
  • 1154738 2023-109
    Material Weakness Repeat
  • 1154739 2023-004
    Material Weakness Repeat
  • 1154740 2023-009
    Material Weakness Repeat
  • 1154741 2023-024
    Material Weakness Repeat
  • 1154742 2023-037
    Material Weakness Repeat
  • 1154743 2023-109
    Material Weakness Repeat
  • 1154744 2023-003
    Material Weakness Repeat
  • 1154745 2023-008
    Material Weakness Repeat
  • 1154746 2023-016
    Material Weakness Repeat
  • 1154747 2023-020
    Material Weakness Repeat
  • 1154748 2023-024
    Material Weakness Repeat
  • 1154749 2023-030
    Material Weakness Repeat
  • 1154750 2023-037
    Material Weakness Repeat
  • 1154751 2023-071
    Material Weakness Repeat
  • 1154752 2023-083
    Material Weakness Repeat
  • 1154753 2023-109
    Material Weakness Repeat
  • 1154754 2023-003
    Material Weakness Repeat
  • 1154755 2023-008
    Material Weakness Repeat
  • 1154756 2023-016
    Material Weakness Repeat
  • 1154757 2023-020
    Material Weakness Repeat
  • 1154758 2023-024
    Material Weakness Repeat
  • 1154759 2023-030
    Material Weakness Repeat
  • 1154760 2023-037
    Material Weakness Repeat
  • 1154761 2023-071
    Material Weakness Repeat
  • 1154762 2023-083
    Material Weakness Repeat
  • 1154763 2023-109
    Material Weakness Repeat
  • 1154764 2023-003
    Material Weakness Repeat
  • 1154765 2023-008
    Material Weakness Repeat
  • 1154766 2023-016
    Material Weakness Repeat
  • 1154767 2023-020
    Material Weakness Repeat
  • 1154768 2023-024
    Material Weakness Repeat
  • 1154769 2023-030
    Material Weakness Repeat
  • 1154770 2023-037
    Material Weakness Repeat
  • 1154771 2023-071
    Material Weakness Repeat
  • 1154772 2023-083
    Material Weakness Repeat
  • 1154773 2023-109
    Material Weakness Repeat
  • 1154774 2023-003
    Material Weakness Repeat
  • 1154775 2023-008
    Material Weakness Repeat
  • 1154776 2023-016
    Material Weakness Repeat
  • 1154777 2023-020
    Material Weakness Repeat
  • 1154778 2023-024
    Material Weakness Repeat
  • 1154779 2023-030
    Material Weakness Repeat
  • 1154780 2023-037
    Material Weakness Repeat
  • 1154781 2023-071
    Material Weakness Repeat
  • 1154782 2023-083
    Material Weakness Repeat
  • 1154783 2023-109
    Material Weakness Repeat
  • 1154784 2023-003
    Material Weakness Repeat
  • 1154785 2023-008
    Material Weakness Repeat
  • 1154786 2023-016
    Material Weakness Repeat
  • 1154787 2023-020
    Material Weakness Repeat
  • 1154788 2023-024
    Material Weakness Repeat
  • 1154789 2023-030
    Material Weakness Repeat
  • 1154790 2023-037
    Material Weakness Repeat
  • 1154791 2023-071
    Material Weakness Repeat
  • 1154792 2023-083
    Material Weakness Repeat
  • 1154793 2023-109
    Material Weakness Repeat
  • 1154794 2023-109
    Material Weakness Repeat
  • 1154795 2023-200
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $1.91B
93.575 Child Care and Development Block Grant $382.64M
93.778 Medical Assistance Program $283.75M
10.542 Pandemic Ebt Food Benefits $193.25M
64.015 Veterans State Nursing Home Care $100.54M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $66.20M
10.553 School Breakfast Program $63.23M
10.558 Child and Adult Care Food Program $63.15M
96.001 Social Security Disability Insurance $48.18M
21.027 Coronavirus State and Local Fiscal Recovery Funds $42.98M
66.468 Drinking Water State Revolving Fund $41.95M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $39.87M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $36.70M
66.458 Clean Water State Revolving Fund $31.90M
93.667 Social Services Block Grant $29.69M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29.19M
93.568 Low-Income Home Energy Assistance $24.30M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $21.81M
10.569 Emergency Food Assistance Program (food Commodities) $19.02M
84.048 Career and Technical Education -- Basic Grants to States $18.58M
93.788 Opioid Str $17.65M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $15.57M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $14.55M
20.933 National Infrastructure Investments $14.32M
93.958 Block Grants for Community Mental Health Services $14.10M
84.287 Twenty-First Century Community Learning Centers $13.91M
84.027 Special Education Grants to States $12.73M
93.767 Children's Health Insurance Program $11.74M
93.569 Community Services Block Grant $10.45M
64.005 Grants to States for Construction of State Home Facilities $10.19M
17.259 Wioa Youth Activities $9.48M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9.06M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $8.94M
93.659 Adoption Assistance $7.69M
93.499 Low Income Household Water Assistance Program $7.64M
97.039 Hazard Mitigation Grant $7.49M
84.002 Adult Education - Basic Grants to States $7.23M
12.400 Military Construction, National Guard $7.02M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $6.98M
17.278 Wioa Dislocated Worker Formula Grants $6.86M
15.605 Sport Fish Restoration $6.81M
84.369 Grants for State Assessments and Related Activities $6.21M
84.365 English Language Acquisition State Grants $6.03M
10.559 Summer Food Service Program for Children $6.02M
12.404 National Guard Challenge Program $5.75M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $5.53M
84.358 Rural Education $5.35M
14.231 Emergency Solutions Grant Program $5.35M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $5.30M
20.205 Highway Planning and Construction $5.27M
20.600 State and Community Highway Safety $4.57M
10.649 Pandemic Ebt Administrative Costs $4.44M
93.563 Child Support Services $3.93M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $3.81M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $3.77M
10.582 Fresh Fruit and Vegetable Program $3.57M
93.136 Injury Prevention and Control Research and State and Community Based Programs $3.51M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3.44M
17.225 Unemployment Insurance $3.29M
93.069 Public Health Emergency Preparedness $3.10M
10.664 Cooperative Forestry Assistance $3.06M
81.042 Weatherization Assistance for Low-Income Persons $2.98M
97.042 Emergency Management Performance Grants $2.68M
66.605 Performance Partnership Grants $2.65M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.52M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $2.45M
20.218 Motor Carrier Safety Assistance $2.44M
15.018 Energy Community Revitalization Program (ecrp) $2.24M
93.775 State Medicaid Fraud Control Units $2.24M
84.425 Education Stabilization Fund $2.20M
10.565 Commodity Supplemental Food Program $2.17M
20.700 Pipeline Safety Program State Base Grant $2.17M
66.460 Nonpoint Source Implementation Grants $2.16M
93.889 National Bioterrorism Hospital Preparedness Program $2.15M
10.560 State Administrative Expenses for Child Nutrition $2.05M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2.02M
93.090 Guardianship Assistance $1.94M
93.434 Every Student Succeeds Act/preschool Development Grants $1.86M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.82M
93.940 Hiv Prevention Activities Health Department Based $1.81M
10.568 Emergency Food Assistance Program (administrative Costs) $1.75M
93.217 Family Planning Services $1.72M
16.833 National Sexual Assault Kit Initiative $1.57M
16.741 Dna Backlog Reduction Program $1.55M
17.801 Jobs for Veterans State Grants $1.55M
93.658 Foster Care Title IV-E $1.54M
97.012 Boating Safety Financial Assistance $1.51M
20.219 Recreational Trails Program $1.50M
10.579 Child Nutrition Discretionary Grants Limited Availability $1.48M
10.475 Cooperative Agreements with States for Intrastate Meat and Poultry Inspection $1.46M
84.184 School Safely National Activities $1.45M
17.245 Trade Adjustment Assistance $1.40M
17.504 Consultation Agreements $1.39M
93.087 Enhance Safety of Children Affected by Substance Abuse $1.36M
93.110 Maternal and Child Health Federal Consolidated Programs $1.36M
16.754 Harold Rogers Prescription Drug Monitoring Program $1.24M
16.606 State Criminal Alien Assistance Program $1.22M
93.387 National and State Tobacco Control Program $1.18M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $1.16M
84.196 Education for Homeless Children and Youth $1.16M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.14M
93.053 Nutrition Services Incentive Program $1.05M
39.003 Donation of Federal Surplus Personal Property $1.02M
84.299 Indian Education -- Special Programs for Indian Children $1.00M
10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants $996,451
45.025 Promotion of the Arts Partnership Agreements $989,992
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $970,143
17.235 Senior Community Service Employment Program $939,226
10.025 Plant and Animal Disease, Pest Control, and Animal Care $932,993
12.002 Procurement Technical Assistance for Business Firms $926,419
97.008 Non-Profit Security Program $925,674
10.162 Inspection Grading and Standardization $913,813
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $902,370
17.002 Labor Force Statistics $895,788
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $880,273
10.093 Voluntary Public Access and Habitat Incentive Program $865,231
93.052 National Family Caregiver Support, Title Iii, Part E $860,378
16.839 Stop School Violence $858,625
90.404 Hava Election Security Grants $841,156
10.541 Child Nutrition-Technology Innovation Grant $832,428
16.710 Public Safety Partnership and Community Policing Grants $807,605
93.324 State Health Insurance Assistance Program $795,869
97.045 Cooperating Technical Partners $788,426
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $786,158
15.634 State Wildlife Grants $775,702
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $768,870
81.041 State Energy Program $757,891
15.904 Historic Preservation Fund Grants-in-Aid $745,248
90.401 Help America Vote Act Requirements Payments $744,591
84.181 Special Education-Grants for Infants and Families $731,127
93.796 State Survey Certification of Health Care Providers and Suppliers (title Xix) Medicaid $729,431
20.200 Highway Research and Development Program $728,665
16.585 Treatment Court Discretionary Grant Program $724,336
10.170 Specialty Crop Block Grant Program - Farm Bill $685,295
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $665,688
84.323 Special Education - State Personnel Development $661,839
11.307 Economic Adjustment Assistance $640,000
45.310 Grants to States $638,114
93.997 Assisted Outpatient Treatment $637,361
93.669 Child Abuse and Neglect State Grants $636,071
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $596,977
93.747 Elder Abuse Prevention Interventions Program $588,231
16.543 Missing Children's Assistance $571,379
93.982 Mental Health Disaster Assistance and Emergency Mental Health $561,626
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $537,362
93.072 Lifespan Respite Care Program $537,306
15.916 Outdoor Recreation Acquisition, Development and Planning $510,162
84.173 Special Education Preschool Grants $506,399
93.336 Behavioral Risk Factor Surveillance System $503,065
16.554 National Criminal History Improvement Program (nchip) $500,000
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $488,344
15.427 Federal Oil and Gas Royalty Management State and Tribal Coordination $486,534
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $478,062
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $475,530
15.631 Partners for Fish and Wildlife $472,481
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $471,305
84.206 Javits Gifted and Talented Students Education $467,588
17.271 Work Opportunity Tax Credit Program (wotc) $444,521
99.U03 Other Federal Assistance - Marijuana Eradication Suppression Program $428,355
10.555 National School Lunch Program $427,683
17.285 Registered Apprenticeship $416,959
93.472 Title IV-E Prevention Program $400,104
93.071 Medicare Enrollment Assistance Program $397,402
17.804 Local Veterans' Employment Representative Program $386,989
84.011 Migrant Education State Grant Program $378,972
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $377,803
97.047 Bric: Building Resilient Infrastructure and Communities $368,439
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $363,817
59.061 State Trade Expansion $362,418
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $361,905
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $358,451
93.369 Acl Independent Living State Grants $353,882
93.150 Projects for Assistance in Transition From Homelessness (path) $344,567
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $320,848
16.750 Support for Adam Walsh Act Implementation Grant Program $320,424
93.648 Child Welfare Research Training Or Demonstration $312,840
64.124 All-Volunteer Force Educational Assistance $308,108
15.616 Clean Vessel Act $307,606
66.433 State Underground Water Source Protection $307,103
20.215 Highway Training and Education $305,708
66.040 Diesel Emissions Reduction Act (dera) State Grants $305,218
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $300,000
93.645 Stephanie Tubbs Jones Child Welfare Services Program $299,993
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $296,083
10.652 Forestry Research $277,491
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $276,148
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $262,908
66.961 Superfund State and Indian Tribe Combined Cooperative Agreements (site-Specfic and Core) $262,601
10.U01 Cost Reimbursement Contract - McGee Creek Project $260,726
17.600 Mine Health and Safety Grants $260,463
17.258 Wioa Adult Program $251,796
10.902 Soil and Water Conservation $249,261
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $244,938
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $240,621
93.639 Section 9813: State Planning Grants for Qualifying Community-Based Mobile Crisis Intervention Services $237,194
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $236,983
66.817 State and Tribal Response Program Grants $228,541
93.558 Temporary Assistance for Needy Families $225,933
10.697 State & Private Forestry Hazardous Fuel Reduction Program $219,575
93.917 Hiv Care Formula Grants $215,253
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $206,270
14.238 Shelter Plus Care $200,500
97.041 National Dam Safety Program $198,603
93.791 Money Follows the Person Rebalancing Demonstration $197,687
16.582 Crime Victim Assistance/discretionary Grants $187,759
97.046 Fire Management Assistance Grant $182,681
16.844 Combatting Contraband Cell Phone Use in Prisons $178,200
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $176,754
16.017 Sexual Assault Services Formula Program $175,971
16.609 Project Safe Neighborhoods $170,826
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $165,943
93.600 Head Start $162,811
17.005 Compensation and Working Conditions $154,295
93.495 Community Health Workers for Public Health Response and Resilient $154,120
16.812 Second Chance Act Reentry Initiative $152,145
93.643 Children's Justice Grants to States $151,846
10.934 Feral Swine Eradication and Control Pilot Program $143,001
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $140,688
93.268 Immunization Cooperative Agreements $138,237
16.588 Violence Against Women Formula Grants $136,652
15.626 Enhanced Hunter Education and Safety $126,391
84.161 Rehabilitation Services Client Assistance Program $120,783
16.827 Justice Reinvestment Initiative $111,255
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $111,002
93.599 Chafee Education and Training Vouchers Program (etv) $110,924
14.218 Community Development Block Grants/entitlement Grants $110,272
17.273 Temporary Labor Certification for Foreign Workers $106,514
93.556 Marylee Allen Promoting Safe and Stable Families Program $101,667
10.185 Local Food for Schools Cooperative Agreement Program $100,404
93.564 Child Support Services Research $99,701
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $97,711
84.010 Title I Grants to Local Educational Agencies $96,754
93.586 State Court Improvement Program $88,322
15.615 Cooperative Endangered Species Conservation Fund $87,922
93.251 Early Hearing Detection and Intervention $85,146
84.371 Comprehensive Literacy Development $81,509
10.904 Watershed Protection and Flood Prevention $80,534
66.701 Toxic Substances Compliance Monitoring Cooperative Agreements $79,170
93.597 Grants to States for Access and Visitation Programs $78,773
97.073 State Homeland Security Program (shsp) $76,266
16.320 Services for Trafficking Victims $74,797
16.540 Juvenile Justice and Delinquency Prevention $74,586
21.019 Coronavirus Relief Fund $72,575
10.576 Senior Farmers Market Nutrition Program $72,219
95.001 High Intensity Drug Trafficking Areas Program $71,776
16.575 Crime Victim Assistance $63,771
97.067 Homeland Security Grant Program $62,776
16.593 Residential Substance Abuse Treatment for State Prisoners $61,144
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $60,001
16.820 Postconviction Testing of Dna Evidence $59,488
97.088 Disaster Assistance Projects $58,350
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $56,939
66.442 Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program $56,880
16.034 Coronavirus Emergency Supplemental Funding Program $52,059
89.003 National Historical Publications and Records Grants $51,157
15.524 Recreation Resources Management $49,248
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $48,616
16.550 State Justice Statistics Program for Statistical Analysis Centers $46,904
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $46,411
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $46,134
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $45,948
16.828 Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project Hope $45,914
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $45,198
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $42,879
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (sdwa 1464(d)) $42,400
93.103 Food and Drug Administration Research $42,217
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $40,771
10.916 Watershed Rehabilitation Program $40,595
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $40,511
93.270 Viral Hepatitis Prevention and Control $39,251
15.980 National Ground-Water Monitoring Network $37,998
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $35,803
15.504 Water Recycling and Desalination Construction Programs $34,146
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $34,000
10.931 Agricultural Conservation Easement Program $32,902
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $30,771
14.276 Youth Homelessness Demonstration Program $30,719
66.204 Multipurpose Grants to States and Tribes $27,001
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $24,206
21.023 Emergency Rental Assistance Program $23,905
10.163 Market Protection and Promotion $21,600
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $20,379
84.424 Student Support and Academic Enrichment Program $20,000
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $19,444
93.008 Medical Reserve Corps Small Grant Program $18,829
10.680 Forest Health Protection $18,315
16.607 Bulletproof Vest Partnership Program $17,875
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $15,141
97.082 Earthquake State Assistance $12,840
93.630 Developmental Disabilities Basic Support and Advocacy Grants $11,294
93.623 Basic Center Grant $10,688
11.032 State Digital Equity Planning and Capacity Grant $10,464
84.426 Randolph-Sheppard – Financial Relief and Restoration Payments $9,589
66.708 Pollution Prevention Grants Program $9,330
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $7,848
93.991 Preventive Health and Health Services Block Grant $7,612
93.U02 Client Level Projects $6,516
10.537 Supplemental Nutrition Assistance Program (snap) Employment and Training (e&t) Data and Technical Assistance Grants $6,155
93.426 The National Cardiovascular Health Program $5,576
66.461 Regional Wetland Program Development Grants $5,051
10.699 Partnership Agreements $3,208
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $3,006
20.528 Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program $2,437
10.556 Special Milk Program for Children $1,670
20.616 National Priority Safety Programs $1,540
10.575 Farm to School Grant Program $950
20.615 E-911 Grant Program $776
93.118 Acquired Immunodeficiency Syndrome (aids) Activity $568
17.207 Employment Service/wagner-Peyser Funded Activities $274
66.454 Water Quality Management Planning $162
84.420 Performance Partnership Pilots for Disconnected Youth $-5
93.652 Adoption Opportunities $-23
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $-38
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $-44
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $-114
84.377 School Improvement Grants $-1,083
16.816 John R. Justice Prosecutors and Defenders Incentive Act $-2,756
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $-3,072
12.620 Troops to Teachers Grant Program $-14,766
16.813 Nics Act Record Improvement Program $-26,369
93.590 Community-Based Child Abuse Prevention Grants $-34,309
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $-44,934
93.994 Maternal and Child Health Services Block Grant to the States $-45,497
66.707 Tsca Title IV State Lead Grants Certification of Lead-Based Paint Professionals $-49,455
16.576 Crime Victim Compensation $-908,424
93.603 Adoption and Legal Guardianship Incentive Payments Program $-1.17M