Finding 1157811 (2022-049)

Material Weakness Repeat Finding
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2025-09-30

AI Summary

  • Core Issue: VIDE lacks complete property records for federally funded equipment, risking misappropriation and noncompliance.
  • Impacted Requirements: Compliance with 2 CFR Sections 200.313 and 200.303 regarding equipment management and internal controls.
  • Recommended Follow-Up: Enhance internal controls, improve asset tracking, and establish regular communication among staff managing equipment.

Finding Text

Finding Number 2022-049 Prior Year Finding Number: 2021-044 Compliance Requirement: Equipment and Real Property Management Program: U.S. Department of Education Consolidated Grant to the Outlying Areas ALN: 84.403A Award #: Various Award Period: Various Government Department/Agency: Department of Education (VIDE) Criteria – Per the Uniform Guidance in 2 CFR Section 200.313, Equipment, property records must be maintained that include a description of the property, a serial number or other identification number, the source of the property, who holds title, the acquisition date, cost of the property, percentage of Federal participation in the cost of the property, the location, use and conditions of the property, and any ultimate disposition date including the date of disposal and sale price of the property. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (ie. auditee management) establish and maintain internal control designed to ensure compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition – The VIDE maintains an equipment listing for fixed assets purchased with federal funding. VIDE was unable to provide complete property records which met the stated requirements. Further, it does not appear that the controls in place are operating at a level of precision to ensure compliance with the equipment management compliance requirements. Question Costs – Not determinable. Context – This is a condition identified per review of the VIDE’s compliance with the specified requirements. Effect – There is a risk that inadequate recordkeeping or equipment could lead to misappropriation of assets and noncompliance with Federal regulations resulting in a return of Federal awards received. Cause – VIDE does not appear to have adequate policies and procedures in place to adequately monitor equipment acquired with Federal Funds. Recommendation – We recommend that VIDE improve internal controls to ensure adherence to Federal regulations related to equipment and its related maintenance. There should be timely coordination and communication amongst all personnel that are responsible for handling and managing such assets as well as monitoring of the performance of the recording of the equipment. Views of Responsible Officials - The Government concurs with the auditor’s findings and recommendations. VIDE plans to improve management and documentation of federally funded equipment by enhancing its asset tracking system and maintaining centralized records with detailed asset information. The Procurement Division will conduct quarterly inventory audits to reconcile records with actual inventory, resolving discrepancies promptly. The Fixed Asset Director will establish communication protocols among Programs/Divisions, requiring monthly status reports to ensure data accuracy and timely updates. The planned corrective actions are presented in the Government’s Corrective Action Plan attached as Appendix B to the Single Audit Report.

Corrective Action Plan

The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the finding regarding the management and documentation of federally funded equipment. VIDE will ensure the reliability of its asset tracking system and ensure the maintenance of a centralized record of all assets acquired with federal funds, to include property description, serial number or other identification number, source of property, titleholder, acquisition date, cost of the property, percentage of Federal participation, location, use and condition of the property, and disposition information. The Procurement Division will schedule quarterly inventory audits and reconciliation processes to ensure all federal program assets are accounted for and that records align with actual inventory. Any discrepancies identified during these audits will be resolved promptly. The Fixed Asset Director will create a protocol to facilitate regular communication and updates among Programs/Divisions responsible for asset acquisition, maintenance, and recordkeeping. Monthly status reports on federal asset records will be required from each Program/Division to ensure data accuracy and timely updates.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1157763 2022-023
    Material Weakness Repeat
  • 1157764 2022-023
    Material Weakness Repeat
  • 1157765 2022-023
    Material Weakness Repeat
  • 1157766 2022-024
    Material Weakness Repeat
  • 1157767 2022-025
    Material Weakness Repeat
  • 1157768 2022-020
    Material Weakness Repeat
  • 1157769 2022-021
    Material Weakness Repeat
  • 1157770 2022-022
    Material Weakness Repeat
  • 1157771 2022-020
    Material Weakness Repeat
  • 1157772 2022-021
    Material Weakness Repeat
  • 1157773 2022-022
    Material Weakness Repeat
  • 1157774 2022-020
    Material Weakness Repeat
  • 1157775 2022-021
    Material Weakness Repeat
  • 1157776 2022-022
    Material Weakness Repeat
  • 1157777 2022-026
    Material Weakness Repeat
  • 1157778 2022-027
    Material Weakness Repeat
  • 1157779 2022-028
    Material Weakness Repeat
  • 1157780 2022-029
    Material Weakness Repeat
  • 1157781 2022-030
    Material Weakness Repeat
  • 1157782 2022-031
    Material Weakness Repeat
  • 1157783 2022-032
    Material Weakness Repeat
  • 1157784 2022-033
    Material Weakness Repeat
  • 1157785 2022-030
    Material Weakness Repeat
  • 1157786 2022-031
    Material Weakness Repeat
  • 1157787 2022-032
    Material Weakness Repeat
  • 1157788 2022-033
    Material Weakness Repeat
  • 1157789 2022-034
    Material Weakness Repeat
  • 1157790 2022-035
    Material Weakness Repeat
  • 1157791 2022-036
    Material Weakness Repeat
  • 1157792 2022-037
    Material Weakness Repeat
  • 1157793 2022-038
    Material Weakness Repeat
  • 1157794 2022-034
    Material Weakness Repeat
  • 1157795 2022-035
    Material Weakness Repeat
  • 1157796 2022-036
    Material Weakness Repeat
  • 1157797 2022-037
    Material Weakness Repeat
  • 1157798 2022-038
    Material Weakness Repeat
  • 1157799 2022-039
    Material Weakness Repeat
  • 1157800 2022-040
    Material Weakness Repeat
  • 1157801 2022-041
    Material Weakness Repeat
  • 1157802 2022-042
    Material Weakness Repeat
  • 1157803 2022-043
    Material Weakness Repeat
  • 1157804 2022-044
    Material Weakness Repeat
  • 1157805 2022-045
    Material Weakness Repeat
  • 1157806 2022-046
    Material Weakness Repeat
  • 1157807 2022-047
    Material Weakness Repeat
  • 1157808 2022-046
    Material Weakness Repeat
  • 1157809 2022-047
    Material Weakness Repeat
  • 1157810 2022-048
    Material Weakness Repeat
  • 1157812 2022-050
    Material Weakness Repeat
  • 1157813 2022-051
    Material Weakness Repeat
  • 1157814 2022-052
    Material Weakness Repeat
  • 1157815 2022-053
    Material Weakness Repeat
  • 1157816 2022-054
    Material Weakness Repeat
  • 1157817 2022-055
    Material Weakness Repeat
  • 1157818 2022-052
    Material Weakness Repeat
  • 1157819 2022-053
    Material Weakness Repeat
  • 1157820 2022-054
    Material Weakness Repeat
  • 1157821 2022-055
    Material Weakness Repeat
  • 1157822 2022-052
    Material Weakness Repeat
  • 1157823 2022-053
    Material Weakness Repeat
  • 1157824 2022-054
    Material Weakness Repeat
  • 1157825 2022-055
    Material Weakness Repeat
  • 1157826 2022-056
    Material Weakness Repeat
  • 1157827 2022-057
    Material Weakness Repeat
  • 1157828 2022-056
    Material Weakness Repeat
  • 1157829 2022-057
    Material Weakness Repeat
  • 1157830 2022-058
    Material Weakness Repeat
  • 1157831 2022-059
    Material Weakness Repeat
  • 1157832 2022-060
    Material Weakness Repeat
  • 1157833 2022-061
    Material Weakness Repeat
  • 1157834 2022-058
    Material Weakness Repeat
  • 1157835 2022-059
    Material Weakness Repeat
  • 1157836 2022-060
    Material Weakness Repeat
  • 1157837 2022-061
    Material Weakness Repeat
  • 1157838 2022-058
    Material Weakness Repeat
  • 1157839 2022-059
    Material Weakness Repeat
  • 1157840 2022-060
    Material Weakness Repeat
  • 1157841 2022-061
    Material Weakness Repeat
  • 1157842 2022-070
    Material Weakness Repeat
  • 1157843 2022-062
    Material Weakness Repeat
  • 1157844 2022-063
    Material Weakness Repeat
  • 1157845 2022-064
    Material Weakness Repeat
  • 1157846 2022-065
    Material Weakness Repeat
  • 1157847 2022-066
    Material Weakness Repeat
  • 1157848 2022-067
    Material Weakness Repeat
  • 1157849 2022-068
    Material Weakness Repeat
  • 1157850 2022-069
    Material Weakness Repeat
  • 1157851 2022-062
    Material Weakness Repeat
  • 1157852 2022-063
    Material Weakness Repeat
  • 1157853 2022-064
    Material Weakness Repeat
  • 1157854 2022-065
    Material Weakness Repeat
  • 1157855 2022-066
    Material Weakness Repeat
  • 1157856 2022-067
    Material Weakness Repeat
  • 1157857 2022-068
    Material Weakness Repeat
  • 1157858 2022-069
    Material Weakness Repeat
  • 1157859 2022-062
    Material Weakness Repeat
  • 1157860 2022-063
    Material Weakness Repeat
  • 1157861 2022-064
    Material Weakness Repeat
  • 1157862 2022-065
    Material Weakness Repeat
  • 1157863 2022-066
    Material Weakness Repeat
  • 1157864 2022-067
    Material Weakness Repeat
  • 1157865 2022-068
    Material Weakness Repeat
  • 1157866 2022-069
    Material Weakness Repeat
  • 1157867 2022-071
    Material Weakness Repeat
  • 1157868 2022-072
    Material Weakness Repeat
  • 1157869 2022-073
    Material Weakness Repeat
  • 1157870 2022-074
    Material Weakness Repeat
  • 1157871 2022-075
    Material Weakness Repeat
  • 1157872 2022-076
    Material Weakness Repeat
  • 1157873 2022-077
    Material Weakness Repeat
  • 1157874 2022-078
    Material Weakness Repeat
  • 1157875 2022-079
    Material Weakness Repeat
  • 1157876 2022-080
    Material Weakness Repeat
  • 1157877 2022-074
    Material Weakness Repeat
  • 1157878 2022-075
    Material Weakness Repeat
  • 1157879 2022-076
    Material Weakness Repeat
  • 1157880 2022-077
    Material Weakness Repeat
  • 1157881 2022-078
    Material Weakness Repeat
  • 1157882 2022-079
    Material Weakness Repeat
  • 1157883 2022-080
    Material Weakness Repeat
  • 1157884 2022-081
    Material Weakness Repeat
  • 1157885 2022-082
    Material Weakness Repeat
  • 1157886 2022-083
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $424.34M
93.778 Medical Assistance Program (medicaid; Title Xix) $127.65M
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $113.36M
10.551 Supplemental Nutrition Assistance Program (snap) $59.09M
10.551 Covid-19 - Supplemental Nutrition Assistance Program (snap) $38.47M
20.205 Highway Planning and Construction $34.31M
17.225 Covid-19 - Unemployment Insurance $21.72M
84.425 Covid-19 - Education Stabilization Fund - State Educational Agency (outlying Areas) (esf-Sea) $18.57M
17.225 Unemployment Insurance $16.99M
84.403 Consolidated Grant to the Insular Areas $14.41M
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10.29M
93.600 Head Start $8.99M
21.026 Covid-19 - Homeowner Assistance Fund Program $8.52M
84.027 Special Education - Grants to States (idea, Part B) $8.09M
21.023 Covid-19 - Emergency Rental Assistance Program $7.35M
15.875 Economic, Social, and Political Development of the Territories $6.45M
97.039 Hazard Mitigation Grant Program (hmgp) $6.21M
93.667 Social Services Block Grant $5.73M
93.563 Child Support Enforcement $5.53M
21.019 Covid-19 - Coronavirus Relief Fund $5.46M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $4.82M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $3.99M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.89M
15.875 Covid-19 - Economic, Social, and Political Development of the Territories $3.75M
10.555 National School Lunch Program (nslp) $3.12M
93.356 Head Start Disaster Recovery From Hurricanes Harvey, Irma, and Maria $2.80M
20.507 Federal Transit Formula Grants $2.72M
11.022 Bipartisan Budget Act of 2018 $2.51M
93.575 Child Care and Development Block Grant $2.19M
66.418 Construction Grants for Wastewater Treatment Works $2.11M
97.067 Homeland Security Grant Program (hsgp) $1.96M
93.767 Children's Health Insurance Program $1.95M
20.600 State and Community Highway Safety $1.58M
20.507 Covid -19 - Federal Transit Formula Grants $1.56M
93.994 Maternal and Child Health Services Block Grant to the States $1.52M
93.569 Covid-19 - Community Services Block Grant $1.46M
93.575 Covid-19 - Child Care and Development Block Grant $1.38M
84.126 State Vocational Rehabilitation Services $1.37M
93.770 Medicare Prescription Drug Coverage $1.35M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $1.33M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.21M
93.982 Mental Health Disaster Assistance and Emergency Mental Health $1.21M
93.560 Payments to Territories - Adults $1.21M
93.558 Temporary Assistance for Needy Families (tanf) $1.11M
84.425 Covid-19 - Education Stabilization Fund - Governors (outlying Areas) (esf-Governor) $1.10M
84.425 Covid-19 - American Rescue Plan - State Educational Agency (outlying Areas) (arp-Oa Sea) $1.04M
93.917 Hiv Care Formula Grants (ryan White Hiv/aids Program Part B) $1.04M
93.268 Immunization Cooperative Agreements $1.04M
97.042 Emergency Management Performance Grants $1.02M
11.419 Coastal Zone Management Administration Awards $1.02M
93.217 Family Planning Services $999,956
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $992,399
17.207 Employment Service/wagner-Peyser Funded Activities $983,447
17.259 Wioa Youth Activities $978,168
66.605 Performance Partnership Grants $966,014
15.605 Sport Fish Restoration Program $867,895
93.940 Hiv Prevention Activities Health Department Based $846,611
17.235 Senior Community Service Employment Program $831,341
97.012 Boating Safety Financial Assistance $826,459
84.002 Adult Education - Basic Grants to States $823,374
66.468 Capitalization Grants Drinking Water State Revolving Fund $801,343
93.558 Covid-19 - Temporary Assistance for Needy Families (tanf) $798,230
17.258 Wioa Adult Program $742,011
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $696,863
97.083 Staffing for Adequate Fire and Emergency Response (safer) $675,725
15.957 Emergency Supplemental Historic Preservation Fund $666,231
10.855 Distance Learning and Telemedicine Loans and Grants $628,301
16.575 Crime Victim Assistance $597,923
17.278 Wioa Dislocated Worker Formula Grants $585,239
10.578 Wic Grants to States (wgs) $557,708
45.025 Promotion of the Arts Partnership Agreements $524,935
11.482 Coral Reef Conservation Program $512,895
93.775 State Medicaid Fraud Control Units $490,024
93.045 Covid-19 - Nutrition Services and Cares Act for Nutrition Services Under Title III-C of the Older Americans Act, Cares Act for Nutrition Services Under Title III-C of the Older Americans Act, and American Recue Plan for Nutrition Services Under Title III-C of the Old Americans Act $474,537
10.558 Child and Adult Care Food Program $455,541
15.904 Historic Preservation Fund Grants-in-Aid $437,764
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $416,019
17.002 Labor Force Statistics $392,348
10.560 State Administrative Expenses for Child Nutrition $386,096
17.277 Covid-19 - Wioa National Dislocated Worker Grants / Wia National Emergency Grants $362,677
93.600 Covid-19 - Head Start $358,893
93.069 Public Health Emergency Preparedness $335,999
16.588 Violence Against Women Formula Grants $325,507
81.041 State Energy Program $307,920
93.377 Prevention and Control of Chronic Disease and Associated Risk Factors in the U.s. Affiliated Pacific Islands, U.s. Virgin Islands, and P. R. $304,543
16.835 Body Worn Camera Policy and Implementation $300,000
11.434 Cooperative Fishery Statistics $295,020
16.710 Public Safety Partnership and Community Policing Grants $292,536
11.467 Meteorologic and Hydrologic Modernization Development $289,782
93.959 Block Grants for Prevention and Treatment of Substance Abuse $284,711
84.938 Hurricane Education Recovery $283,468
16.738 Edward Byrne Memorial Justice Assistance Grant Program $272,484
20.218 Motor Carrier Safety Assistance $267,208
93.268 Covid-19 - Immunization Cooperative Agreements $260,693
93.110 Maternal and Child Health Federal Consolidated Programs $254,644
84.181 Special Education - Grants for Infants and Families - Infant & Toddlers/families (part C) $241,919
16.750 Support for Adam Walsh Act Implementation Grant Program $241,663
66.801 Hazardous Waste Management State Program Support $230,288
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $229,356
93.991 Preventive Health and Health Services Block Grant $224,435
93.251 Early Hearing Detection and Intervention $217,059
93.958 Block Grants for Community Mental Health Services $213,629
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $206,640
93.889 National Bioterrorism Hospital Preparedness Program $198,501
93.959 Covid-19 - Block Grants for Prevention and Treatment of Substance Abuse $197,649
11.435 Southeast Area Monitoring and Assessment Program $189,211
45.310 Grants to States $182,306
66.472 Beach Monitoring and Notification Program Implementation Grants $180,436
11.472 Unallied Science Program $172,599
10.170 Specialty Crop Block Grant Program - Farm Bill $167,016
11.454 Covid-19 - Unallied Management Projects $166,692
17.503 Occupational Safety and Health State Program $156,928
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $156,639
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $155,393
84.041 Impact Aid $139,329
84.371 Comprehensive Literacy State Development $137,636
93.127 Emergency Medical Services for Children $131,521
93.336 Behavioral Risk Factor Surveillance System $125,733
17.285 Apprenticeship USA Grants $125,000
11.307 Economic Adjustment Assistance $122,583
97.042 Covid-19 - Emergency Management Performance Grants $118,282
93.052 Covid-19 - National Family Caregiver Support, Title Iii, Part E $110,369
93.958 Covid-19 - Block Grants for Community Mental Health Services $108,282
66.442 Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program $104,589
10.025 Plant and Animal Disease, Pest Control, and Animal Care $103,182
94.011 Foster Grandparent Program $101,638
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $97,080
81.042 Weatherization Assistance for Low-Income Persons $96,308
15.634 State Wildlife Grants $95,443
84.041 Impact Aid Section 7003 - Payments for Federally Connected Children $77,824
84.027 Covid-19 - American Rescue Plan - Individuals with Disabilities Education Act $76,448
93.597 Grants to States for Access and Visitation Programs $75,177
97.008 Non-Profit Security Program $72,797
93.489 Child Care Disaster Relief $70,049
10.912 Environmental Quality Incentives Program $69,576
93.136 Injury Prevention and Control Research and State and Community Based Programs $69,081
93.586 State Court Improvement Program $65,529
93.788 Opioid Str $62,692
10.664 Cooperative Forestry Assistance $62,013
16.606 State Criminal Alien Assistance Program $61,542
10.675 Urban and Community Forestry Program $60,806
10.568 Emergency Food Assistance Program (administrative Costs) $58,875
10.568 Covid-19 - Emergency Food Assistance Program (administrative Costs) $58,321
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $55,427
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $52,608
93.150 Projects for Assistance in Transition From Homelessness (path) $50,000
10.902 Soil and Water Conservation $49,350
97.082 Earthquake State Assistance $49,133
17.801 Jobs for Veterans State Grants $48,590
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $43,594
17.005 Compensation and Working Conditions $41,566
16.034 Coronavirus Emergency Supplemental Funding Program $39,555
93.966 The Zika Health Care Services Program $38,090
17.271 Work Opportunity Tax Credit Program (wotc) $36,663
15.615 Cooperative Endangered Species Conservation Fund $36,530
10.579 Child Nutrition Discretionary Grants Limited Availability $35,982
10.678 Forest Stewardship Program $32,088
45.149 Promotion of the Humanities Division of Preservation and Access $28,436
93.045 Nutrition Services and Cares Act for Nutrition Services Under Title III-C of the Older Americans Act, Cares Act for Nutrition Services Under Title III-C of the Older Americans Act, and American Recue Plan for Nutrition Services Under Title III-C of the Old Americans Act $27,709
10.559 Summer Food Service Program for Children (sfspc) $26,929
66.454 Water Quality Management Planning $25,701
93.336 Covid-19 - Behavioral Risk Factor Surveillance System $25,000
66.460 Nonpoint Source Implementation Grants $22,978
84.126 Rehabilitation Services - Vocational Rehabilitation Grants to States $21,193
93.044 Covid-19 - Special Programs for the Aging-Title Iii, Part B-Grants for Supportive Services and Senior Centers, Cares Act for Supportive Services Under Title III-B of the Older Americans Act, and American Rescue Plan for Supportive Services Under Title III-B of the Older Americans Act $21,096
84.177 Independent Living Services for Older Individuals Who Are Blind $17,698
93.977 Covid-19 - Sexually Transmitted Diseases (std) Prevention and Control Grants $17,160
93.870 Covid-19 - Maternal, Infant and Early Childhood Homevisiting Grant Program $15,777
10.582 Fresh Fruit and Vegetable Program (ffvp) $12,398
93.042 Covid-19 - Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $12,359
93.556 Promoting Safe and Stable Families $10,797
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $8,652
10.676 Forest Legacy Program $8,475
20.527 Public Transportation Emergency Relief Program $8,295
94.002 Americorps Senior Retired and Senior Volunteer Program (rsvp) $7,902
93.747 Elder Abuse Prevention Interventions Program $7,760
66.817 State and Tribal Response Program Grants $5,063
97.050 Covid-19 - Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $5,000
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $3,561
10.179 Micro-Grants for Food Security Program $3,428
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $3,371
15.622 Sportfishing and Boating Safety Act $1,775
16.540 Juvenile Justice and Delinquency Prevention $1,125
84.002 Covid-19 - American Rescue Plan - Adult Education - Basic Grants to States $903
93.917 Covid-19 - Hiv Care Formula Grants (ryan White Hiv/aids Program Part B) $650
17.273 Temporary Labor Certification for Foreign Workers $478
11.407 Interjurisdictional Fisheries Act of 1986 $456
15.630 Coastal $342
16.593 Residential Substance Abuse Treatment for State Prisoners $255
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $56
66.461 National Wetland Program Development Grants and Five-Star Restoration Training Grant $15
84.181 Special Education-Grants for Infants and Families $-12,336