Finding 1161232 (2022-031)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
$1
Year
2022
Accepted
2025-10-22

AI Summary

  • Core Issue: There are significant questioned costs of $61 million due to inadequate monitoring of subrecipients under the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: Recipients must ensure compliance with federal rules regarding subawards, including proper identification, monitoring, and reporting of subrecipient activities and financials.
  • Recommended Follow-Up: Implement a robust monitoring process for subrecipients, including risk assessments and corrective action plans for any significant issues identified.

Finding Text

Finding No. 2022-031 Federal Agency: U.S. Department of the Treasury AL Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Award No.: COVID-19 Area: Subrecipient Monitoring Questioned Costs: $61,003,095 Criteria: Per the U.S. Treasury Interim and Final Rules, the U.S. Treasury is aligning the definition of subrecipient in the final rule with the definition of subrecipient in the Uniform Guidance, wherein, subrecipients are entities that receive a subaward from a recipient to carry out a program or project on behalf of the recipient with the recipient’s Federal award funding but does not include an individual that is a beneficiary of such award. The recipient remains responsible for monitoring and overseeing the subrecipient’s use of Fiscal Recovery Funds and other activities related to the award to ensure that the subrecipient complies with the statutory and regulatory requirements and the terms and conditions of the award. Recipients also remain responsible for reporting to Treasury on their subrecipients’ use of payments from the Fiscal Recovery Funds for the duration of the award. Accordingly, in accordance with 2 CFR § 200.332, pass-through entity (PTE) must: 1. Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the information provided below. A PTE must provide the best available information when some of the information below is unavailable. A PTE must provide the unavailable information when it is obtained. One of the required information includes: (1) Federal award identification: (i) Subrecipient’s unique entity identifier; (ii) Federal Award Identification Number (FAIN); (iii) Subaward Period of Performance Start and End Date; (iv) Subaward Budget Period Start and End Date; (v) Amount of Federal Funds Obligated in the subaward; (vi) Total Amount of Federal Funds Obligated to the subrecipient by the PTE, including the current financial obligation; (vii) Total Amount of Federal Funds Obligated to the subrecipient by the PTE, including the current financial obligation; and (viii) Assistance Listings title and number; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at the time of disbursement. (2) All requirements of the subaward, including requirements imposed by Federal statutes, regulations, and the terms and conditions of the Federal award; (3) Any additional requirements that the pass-through entity imposes on the subrecipient for the pass-through entity to meet its responsibilities under the Federal award. This includes information and certifications (see § 200.415) required for submitting financial and performance reports that the pass-through entity must provide to the Federal agency; (4) A requirement that the subrecipient permit the pass-through entity and auditors to access the subrecipient's records and financial statements for the pass-through entity to fulfill its monitoring requirements; and (5) Appropriate terms and conditions concerning the closeout of the subaward. 2. Evaluate each subrecipient’s fraud risk and risk of noncompliance with a subaward to determine the appropriate subrecipient monitoring described in paragraph (f) of this section. When evaluating a subrecipient’s risk, a PTE should consider the following: (1) The subrecipient’s prior experience with the same or similar subawards; (2) The results of previous audits. This includes considering whether or not the subrecipient receives a Single Audit in accordance with subpart F and the extent to which the same or similar subawards have been audited as a major program; (3) Whether the subrecipient has new personnel or new or substantially changed systems; and (4) The extent and results of any Federal agency monitoring (for example, if the subrecipient also receives Federal awards directly from the Federal agency). 3. Monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. The PTE is responsible for monitoring the overall performance of a subrecipient to ensure that the goals and objectives of the subaward are achieved. In monitoring a subrecipient, a PTE must: (1) Review financial and performance reports. (2) Ensure that the subrecipient takes corrective action on all significant developments that negatively affect the subaward. Significant developments include Single Audit findings related to the subaward, other audit findings, site visits, and written notifications from a subrecipient of adverse conditions which will impact their ability to meet the milestones or the objectives of a subaward. When significant developments negatively impact the subaward, a subrecipient must provide the pass-through entity with information on their plan for corrective action and any assistance needed to resolve the situation. (3) Issue a management decision for audit findings pertaining only to the Federal award provided to the subrecipient from the PTE as required by §200.521. (4) Resolve audit findings specifically related to the subaward. However, the PTE is not responsible for resolving cross-cutting audit findings that apply to the subaward and other Federal awards or subawards. If a subrecipient has a current Single Audit report and has not been excluded from receiving Federal funding (meaning, has not been debarred or suspended), the PTE may rely on the subrecipient’s cognizant agency for audit or oversight agency for audit to perform audit follow-up and make management decisions related to cross-cutting audit findings in accordance with section § 200.513(a)(4)(viii). Such reliance does not eliminate the responsibility of the pass-through entity to issue subawards that conform to agency and award-specific requirements, to manage risk through ongoing subaward monitoring, and to monitor the status of the findings that are specifically related to the subaward. 4. Verify that a subrecipient is audited as required by subpart F. 5. Consider whether the results of a subrecipient's audit, site visits, or other monitoring necessitate adjustments to the pass-through entity's records. Further, in accordance with 31 CFR § 19.300, prior to entering into subawards with award funds, recipients must verify that such subrecipients are not suspended, debarred, or otherwise excluded from receiving federal funds. Condition: 1. Of seventeen subrecipients tested, aggregating $60,403,095 of a total population of $61,003,095, the following were noted: a. For seventeen (or 100%), documentations of the risk assessments performed and verification as to whether the subrecipients are not suspended or debarred were not provided. b. For two (or 12%), subrecipient agreements were not provided. No questioned costs are presented as amounts are questioned at Condition 1a. c. For two (or 12%), subrecipients’ unique entity identifiers, the federal award identification numbers (FAIN), amounts of federal funds obligated by this action by the PTE to the subrecipients, total amount of federal funds obligated to the subrecipients by the PTE, including the current financial obligations and the appropriate terms and conditions concerning the closeout of the subawards, were not included in the subrecipient agreements. No questioned costs are presented as amounts are questioned at Condition 1a. d. For ten (or 59%), subawards were supported with financial assistance request letters from the subrecipients and not with a subaward agreement that CNMI utilizes for other subawards. Accordingly, other than the date of request, amount requested and purpose of the financial assistance, all other required subaward information pursuant to 2 CFR § 200.332, were not indicated. No questioned costs as amounts are questioned at Condition 1a. e. For one (or 6%), no monitoring procedures were performed. No questioned cost is presented as the amount is questioned at Condition 1a. 2. Of sixteen subrecipient monitoring procedure requirements tested, aggregating $58,537,352 of a total population of $58,537,352, for sixteen (or 100%), documentation on monitoring procedures performed were not provided. In addition, documentation of preventive measures taken to mitigate risk from subrecipients that showed elevated risk factors or for identified unallowable activities were not documented and no verification as to whether the subrecipients are subject to the audit requirements. 3. Of sixty monitoring procedure requirements tested at the invoice/disbursement level, aggregating $58,438,922 of a total population of $61,003,095, the following were noted: a. For six (or 10%), review and approval of invoices and/or payments to ensure that subrecipients used the subaward for authorized purposes in compliance with Federal statutes, regulations, and the terms and conditions of the subawards, were not evident. No questioned costs are presented as expenditures pertain to subawards that were questioned at Condition 1a for Award Numbers CNMI22037 and COVID-19 Care Force Project. b. For twenty-four (or 40%), either the check payments and/or invoices or equivalent documentations were not provided; accordingly, the CNMI was not able to substantiate that monitoring procedures were performed to ensure that subrecipients used the subaward for authorized purposes in compliance with Federal statutes, regulations, and the terms and conditions of the subawards. No questioned costs are presented as expenditures pertain to subawards that were questioned at Condition 1a for Award Numbers NMPMG, CNMI 22037, CNMI22044 and COVID-19 Care Force Project and at Condition 2 for Award Reference Number 5302. Cause: The CNMI does not have approved/adopted written subrecipient monitoring policies and procedures. In addition, the CNMI failed to enforce compliance with subrecipient monitoring requirements and lacks monitoring controls over the following: 1. Monitoring activities of a subrecipient to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward; 2. Adequate documentation and systematic filing of relevant documentation supporting program costs. In addition, for award number CNMI22044, the Entity’s management has determined that it should be classified as a contractor under the agreement as the Entity’s role is to promote the program within the CNMI, develop a marketing and promotional campaign and disburse the award to the recipients identified by the CNMI. The Entity was not involved in reviewing and deciding which grant applicant is eligible to receive the grant. CNMI’s role in the review of grant applications and eligibility determination may have caused confusion as to whether the Entity that received the funds is a subrecipient or a contractor. As of the auditor’s report date, the CNMI and the Entity have yet to conclude whether the Entity received the funds in the role of a subrecipient or a contractor. Effect: The CNMI is in noncompliance with applicable subrecipient monitoring requirements and questioned costs of $61,003,095 for Condition 1. Identification as a Repeat Finding: Finding No. 2021-033 Recommendation: We recommend the CNMI establish approved/adopted written subrecipient monitoring policies and procedures and an approved template that includes all required clauses needed for subrecipient agreements. In addition, CNMI should implement monitoring internal control procedures over the following: 1. Preventive measures taken to mitigate risk from subrecipients that showed elevated risk factors or for identified unallowable activities are adequately documented. Recommendation, continued: 2. Verification that subrecipients are audited as required by subpart F; 3. Monitoring activities of a subrecipient to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward; 4. Provide subrecipients with training and technical assistance on program-related matters, including thorough explanation of their role as subrecipients; 5. Adequate documentation and systematic filing of relevant documentation to support program costs. Views of Responsible Officials: Conditions 1 to 3 - The Department of Finance agrees with this finding. The Department has recently adopted and approved (August 2025) a Subrecipient Monitoring Policy and Procedures which specifically focused on the implementation of 2 CFR 200.331. Refer to CNMI’s Corrective Action Plan for additional information.

Corrective Action Plan

Finding No.: 2022-031 AL Program: 21.027 - Coronavirus State and Local Fiscal Recovery Funds Area: Subrecipient Monitoring Questioned Costs: $61,003,095 Contact Person(s): Tracy B. Norita, Secretary of Finance Corrective Action Plan: Condition 1-3: The Department of Finance agrees with this finding. The Department has recently adopted and approved (August 2025) a Subrecipient Monitoring Policy and Procedures which specifically focused on the implementation of 2 CFR 200.331. The Department will expand on this policy and procedure to include the development and implementation of a comprehensive subrecipient monitoring policies that clearly outline the process for identifying subawards, assessing the risk of noncompliance, and conducting monitoring activities based on those risks. These policies will be aligned with federal requirements and best practices to ensure consistency and accountability. Furthermore, due to internal scheduling constraints and the compressed timeline required to complete the FY22 audit, the requested documents were not submitted by the specified deadline, resulting in this finding. However, the Department maintains all relevant supporting documentation and is prepared to provide it upon request from the Grantor. Proposed Completion Date: Ongoing

Categories

Questioned Costs Subrecipient Monitoring

Other Findings in this Audit

  • 1161189 2022-010
    Material Weakness Repeat
  • 1161190 2022-010
    Material Weakness Repeat
  • 1161191 2022-011
    Material Weakness Repeat
  • 1161192 2022-012
    Material Weakness Repeat
  • 1161193 2022-013
    Material Weakness Repeat
  • 1161194 2022-014
    Material Weakness Repeat
  • 1161195 2022-015
    Material Weakness Repeat
  • 1161196 2022-016
    Material Weakness Repeat
  • 1161197 2022-017
    Material Weakness Repeat
  • 1161198 2022-018
    Material Weakness Repeat
  • 1161199 2022-019
    Material Weakness Repeat
  • 1161200 2022-013
    Material Weakness Repeat
  • 1161201 2022-014
    Material Weakness Repeat
  • 1161202 2022-015
    Material Weakness Repeat
  • 1161203 2022-016
    Material Weakness Repeat
  • 1161204 2022-017
    Material Weakness Repeat
  • 1161205 2022-018
    Material Weakness Repeat
  • 1161206 2022-019
    Material Weakness Repeat
  • 1161207 2022-013
    Material Weakness Repeat
  • 1161208 2022-014
    Material Weakness Repeat
  • 1161209 2022-015
    Material Weakness Repeat
  • 1161210 2022-016
    Material Weakness Repeat
  • 1161211 2022-017
    Material Weakness Repeat
  • 1161212 2022-018
    Material Weakness Repeat
  • 1161213 2022-019
    Material Weakness Repeat
  • 1161214 2022-013
    Material Weakness Repeat
  • 1161215 2022-014
    Material Weakness Repeat
  • 1161216 2022-015
    Material Weakness Repeat
  • 1161217 2022-016
    Material Weakness Repeat
  • 1161218 2022-017
    Material Weakness Repeat
  • 1161219 2022-018
    Material Weakness Repeat
  • 1161220 2022-019
    Material Weakness Repeat
  • 1161221 2022-020
    Material Weakness Repeat
  • 1161222 2022-021
    Material Weakness Repeat
  • 1161223 2022-022
    Material Weakness Repeat
  • 1161224 2022-023
    Material Weakness Repeat
  • 1161225 2022-024
    Material Weakness Repeat
  • 1161226 2022-025
    Material Weakness Repeat
  • 1161227 2022-026
    Material Weakness Repeat
  • 1161228 2022-027
    Material Weakness Repeat
  • 1161229 2022-028
    Material Weakness Repeat
  • 1161230 2022-029
    Material Weakness Repeat
  • 1161231 2022-030
    Material Weakness Repeat
  • 1161233 2022-032
    Material Weakness Repeat
  • 1161234 2022-033
    Material Weakness Repeat
  • 1161235 2022-032
    Material Weakness Repeat
  • 1161236 2022-033
    Material Weakness Repeat
  • 1161237 2022-032
    Material Weakness Repeat
  • 1161238 2022-033
    Material Weakness Repeat
  • 1161239 2022-032
    Material Weakness Repeat
  • 1161240 2022-033
    Material Weakness Repeat
  • 1161241 2022-034
    Material Weakness Repeat
  • 1161242 2022-035
    Material Weakness Repeat
  • 1161243 2022-036
    Material Weakness Repeat
  • 1161244 2022-037
    Material Weakness Repeat
  • 1161245 2022-038
    Material Weakness Repeat
  • 1161246 2022-039
    Material Weakness Repeat
  • 1161247 2022-040
    Material Weakness Repeat
  • 1161248 2022-041
    Material Weakness Repeat
  • 1161249 2022-038
    Material Weakness Repeat
  • 1161250 2022-039
    Material Weakness Repeat
  • 1161251 2022-040
    Material Weakness Repeat
  • 1161252 2022-041
    Material Weakness Repeat
  • 1161253 2022-042
    Material Weakness Repeat
  • 1161254 2022-043
    Material Weakness Repeat
  • 1161255 2022-044
    Material Weakness Repeat
  • 1161256 2022-042
    Material Weakness Repeat
  • 1161257 2022-043
    Material Weakness Repeat
  • 1161258 2022-044
    Material Weakness Repeat
  • 1161259 2022-045
    Material Weakness Repeat
  • 1161260 2022-046
    Material Weakness Repeat
  • 1161261 2022-047
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $243.39M
17.225 UNEMPLOYMENT INSURANCE $49.29M
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $16.73M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $11.02M
10.542 PANDEMIC EBT FOOD BENEFITS $10.37M
97.030 COMMUNITY DISASTER LOANS $8.04M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $7.82M
10.539 CNMI NUTRITION ASSISTANCE $7.49M
97.039 HAZARD MITIGATION GRANT $4.56M
21.026 HOMEOWNER ASSISTANCE FUND $4.16M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $2.73M
66.801 HAZARDOUS WASTE MANAGEMENT STATE PROGRAM SUPPORT $2.51M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2.44M
66.600 ENVIRONMENTAL PROTECTION CONSOLIDATED GRANTS FOR THE INSULAR AREAS - PROGRAM SUPPORT $2.34M
12.617 ECONOMIC ADJUSTMENT ASSISTANCE FOR STATE GOVERNMENTS $1.85M
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $1.74M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $1.39M
15.605 SPORT FISH RESTORATION $1.32M
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $1.28M
93.489 CHILD CARE DISASTER RELIEF $1.24M
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $1.19M
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $954,712
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $830,622
97.067 HOMELAND SECURITY GRANT PROGRAM $781,287
97.U01 FEMA-JFO/DRC-Guard Services $661,485
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $644,809
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $625,444
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $600,225
15.875 ECONOMIC, SOCIAL, AND POLITICAL DEVELOPMENT OF THE TERRITORIES $582,229
93.569 COMMUNITY SERVICES BLOCK GRANT $555,046
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $481,476
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $474,763
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $452,548
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $444,555
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $442,103
16.575 CRIME VICTIM ASSISTANCE $417,507
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $409,547
11.482 CORAL REEF CONSERVATION PROGRAM $404,632
17.258 WIOA ADULT PROGRAM $382,903
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $368,487
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $360,286
15.634 STATE WILDLIFE GRANTS $333,981
17.259 WIOA YOUTH ACTIVITIES $333,058
93.778 MEDICAL ASSISTANCE PROGRAM $318,867
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $287,347
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $282,833
81.041 STATE ENERGY PROGRAM $281,655
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $278,491
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $258,116
20.218 MOTOR CARRIER SAFETY ASSISTANCE $246,279
12.600 COMMUNITY INVESTMENT $242,221
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $238,819
17.504 CONSULTATION AGREEMENTS $234,374
97.062 SCIENTIFIC LEADERSHIP AWARDS $216,694
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $207,151
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $185,830
64.203 VETERANS CEMETERY GRANTS PROGRAM $175,658
15.663 NFWF-USFWS CONSERVATION PARTNERSHIP $160,217
12.022 DOD MENTOR-PROTEGE PROGRAM $160,121
45.310 GRANTS TO STATES $156,947
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $148,552
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $143,315
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $135,657
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $135,591
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $118,439
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $112,435
11.472 UNALLIED SCIENCE PROGRAM $112,262
93.464 ACL ASSISTIVE TECHNOLOGY $111,566
17.285 REGISTERED APPRENTICESHIP $104,348
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $103,317
59.061 STATE TRADE EXPANSION $99,650
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $98,021
11.437 PACIFIC FISHERIES DATA PROGRAM $93,960
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $83,128
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $79,513
10.664 COOPERATIVE FORESTRY ASSISTANCE $78,427
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $73,223
97.U03 FEMA-IGSA Enhdisasterlegalserv $70,131
11.467 METEOROLOGIC AND HYDROLOGIC MODERNIZATION DEVELOPMENT $64,229
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $62,557
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $59,975
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $59,393
10.680 FOREST HEALTH PROTECTION $56,252
97.050 PRESIDENTIAL DECLARED DISASTER ASSISTANCE TO INDIVIDUALS AND HOUSEHOLDS - OTHER NEEDS $44,486
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $42,583
97.008 NON-PROFIT SECURITY PROGRAM $40,698
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $40,185
10.179 MICRO-GRANTS FOR FOOD SECURITY PROGRAM $39,793
93.667 SOCIAL SERVICES BLOCK GRANT $38,860
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $37,209
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $36,068
97.U02 FEMA Cost Share For Tinian $34,834
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $31,544
90.404 HAVA ELECTION SECURITY GRANTS $30,376
17.273 TEMPORARY LABOR CERTIFICATION FOR FOREIGN WORKERS $29,237
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $27,077
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $21,582
93.369 ACL INDEPENDENT LIVING STATE GRANTS $21,096
45.129 PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP $19,840
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $18,435
84.177 REHABILITATION SERVICES INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND $18,377
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $17,137
12.113 STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES $16,417
20.100 AVIATION EDUCATION $14,689
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $14,311
93.450 EBOLA HEALTHCARE PREPAREDNESS AND RESPONSE FOR SELECT CITIES WITH ENHANCED AIRPORT ENTRANCE SCREENINGS FROM AFFECTED COUNTRIES IN WEST AFRICA $13,717
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $13,076
20.205 HIGHWAY PLANNING AND CONSTRUCTION $12,910
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $11,986
10.U01 DLNR CNMI Fisheries Training $8,033
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $7,552
19.976 International Narcotics Control and Law Enforcement $6,973
21.019 CORONAVIRUS RELIEF FUND $5,204
11.454 UNALLIED MANAGEMENT PROJECTS $4,630
11.407 INTERJURISDICTIONAL FISHERIES ACT OF 1986 $4,260
11.016 STATISTICAL, RESEARCH, AND METHODOLOGY ASSISTANCE $3,469
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $2,790
15.631 PARTNERS FOR FISH AND WILDLIFE $2,755
17.600 MINE HEALTH AND SAFETY GRANTS $2,465
66.442 WATER INFRASTRUCTURE IMPROVEMENTS FOR THE NATION SMALL AND UNDERSERVED COMMUNITIES EMERGING CONTAMINANTS GRANT PROGRAM $852
20.514 PUBLIC TRANSPORTATION RESEARCH, TECHNICAL ASSISTANCE, AND TRAINING $794
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $70