Finding 1165616 (2024-242)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-12-18

AI Summary

  • Core Issue: The Division inaccurately reported federal grant expenditures on the SEFA Closing Package, leading to significant discrepancies between reported amounts and actual accounting records.
  • Impacted Requirements: Compliance with federal regulations (CFR 200.510) mandates accurate reporting and internal controls for federal awards, which were not upheld due to staff turnover and lack of documentation.
  • Recommended Follow-Up: Implement formal procedures for SEFA preparation, strengthen internal controls, ensure accurate grant coding, provide staff training, and establish continuous monitoring to prevent future discrepancies.

Finding Text

FINDING 2024-242 The Division did not accurately report federal grant expenditures on the Schedule of Expenditures of Federal Awards (SEFA) Closing Package. Type of Finding: Significant Deficiency, SEFA Misstatement Assistance Listing Title: Rehabilitation Services – Vocational Rehabilitation Grants to States Assistance Listing Number: 84.126 Federal Award Number: H126A240016, H126A220016, H126A210016 Program Year: October 1, 2020 – September 30, 2022; October 1, 2021 – September 30, 2023; October 1, 2023 – September 30, 2024 Federal Agency: U.S. Department of Education, Rehabilitation Services Administration Compliance Requirement: U.S. Code of Federal Regulations (CFR) 200.510(b ) Questioned Costs: None Criteria: The U.S. Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) included in 2 CFR 200.303 requires that a nonfederal entity receiving federal awards establish and maintain internal controls that provide reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions in the federal award. Additionally, 2 CFR 200.510 requires the State to prepare the SEFA, which must include the total federal awards expended for each individual federal award program. The Office of the State Controller requires agencies to complete the SEFA closing package and uses this information to compile the statewide SEFA. Condition: The Division prepared the SEFA closing package as required but could not provide documentation to show that the closing package was reviewed for accuracy prior to submission. Additionally, amounts on the SEFA did not agree with the underlying accounting records in Luma, and Division staff could not provide an explanation for the differences. We identified the following errors based on expenditure transactions that were coded to specific grants in the Federal Grant Fund in Luma: Assistance Listing SEFA Amount Luma Amount Difference 84.126A $18,785,454 $18,285,440 $500,014 93.369 $282,568 $242,954 $39,614 Total Difference $539,628 The Federal Grant Fund also contained transactions that were not directly coded to any specific grant in the amount of $1,168,908. The Division could not provide documentation to show how these expenditures were allocated to individual programs. Cause: The Division has experienced a large amount of turnover in fiscal staff positions. Staff did not retain documentation to support amounts reported. Effect: The Division overstated expenditures, according to Luma, by $500,014 for the Rehabilitation Services-Vocational Rehabilitation Grants to States and also overstated expenditures, according to Luma, by $36,614 for the Independent Living State Grant. Additionally, expenditures in the amount of $1,168,908 were charged to the federal grant fund in Luma but are not identified by grant indicating that errors could be larger. Recommendation: We recommend that the Division design and implement procedures to accurately calculate the amounts reported in the SEFA closing package and to retain documentation supporting the amounts reported. Management’s View: The Division will ensure the accuracy, completeness, and appropriate documentation of all federal grant expenditures reported on the SEFA closing package by implementing effective reconciliation processes, internal review controls, and documentation retention procedures in compliance with 2 CFR 200.303 and 2 CFR 200.510. Corrective Action: 6.1 Develop and Implement Written SEFA Procedures: Create formal written procedures describing how SEFA amounts are compiled, reconciled, reviewed, and approved prior to submission within Grants Management Manual. 6.2 Strengthen Internal Controls and Oversight: Implement internal review and approval steps that require documented verification of SEFA amounts against Luma accounting records. 6.3 Ensure Accurate Grant Coding: Review and correct all federal grant fund transactions not assigned to specific grants, ensuring proper coding and allocation in Luma. 6.4 Training and Staff Development: Provide training to fiscal staff on SEFA preparation, reconciliation, and documentation requirements. 6.5 Establish Continuous Monitoring: Perform periodic reviews of federal expenditure coding and SEFA data to identify discrepancies before year-end reporting. Auditor’s Concluding Remarks: We thank the Division for its cooperation and assistance throughout the audit. We would like to clarify that the SEFA closing package for the state fiscal year 2025 contains several grant phases including, but not limited to, the federal fiscal year (FFY) 2024 award and was due prior to this progress note so it is unclear which SEFA preparation the Division intends to have the improved internal controls impact.

Corrective Action Plan

Finding 2024-242: The Division did not accurately report federal grant expenditures on the Schedule of Expenditures of Federal Awards (SEFA) Closing Package. Related to Prior Finding: N/A Agency’s view: Agree 6.1 Corrective Action Plan: Develop and Implement Written SEFA Procedures: Create formal written procedures describing how SEFA amounts are compiled, reconciled, reviewed, and approved prior to submission within Grants Management Manual. 6.2 Strengthen Internal Controls and Oversight: Implement internal review and approval steps that require documented verification of SEFA amounts against Luma accounting records. 6.3 Ensure Accurate Grant Coding: Review and correct all federal grant fund transactions not assigned to specific grants, ensuring proper coding and allocation in Luma. 6.4 Training and Staff Development: Provide training to fiscal staff on SEFA preparation, reconciliation, and documentation requirements. 6.5 Establish Continuous Monitoring: Perform periodic reviews of federal expenditure coding and SEFA data to identify discrepancies before year-end reporting. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer

Categories

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1165511 2024-200
    Material Weakness Repeat
  • 1165512 2024-201
    Material Weakness Repeat
  • 1165513 2024-202
    Material Weakness Repeat
  • 1165514 2024-203
    Material Weakness Repeat
  • 1165515 2024-204
    Material Weakness Repeat
  • 1165516 2024-205
    Material Weakness Repeat
  • 1165517 2024-206
    Material Weakness Repeat
  • 1165518 2024-207
    Material Weakness Repeat
  • 1165519 2024-207
    Material Weakness Repeat
  • 1165520 2024-207
    Material Weakness Repeat
  • 1165521 2024-207
    Material Weakness Repeat
  • 1165522 2024-207
    Material Weakness Repeat
  • 1165523 2024-207
    Material Weakness Repeat
  • 1165524 2024-207
    Material Weakness Repeat
  • 1165525 2024-207
    Material Weakness Repeat
  • 1165526 2024-207
    Material Weakness Repeat
  • 1165527 2024-207
    Material Weakness Repeat
  • 1165528 2024-207
    Material Weakness Repeat
  • 1165529 2024-207
    Material Weakness Repeat
  • 1165530 2024-207
    Material Weakness Repeat
  • 1165531 2024-207
    Material Weakness Repeat
  • 1165532 2024-207
    Material Weakness Repeat
  • 1165533 2024-207
    Material Weakness Repeat
  • 1165534 2024-207
    Material Weakness Repeat
  • 1165535 2024-207
    Material Weakness Repeat
  • 1165536 2024-207
    Material Weakness Repeat
  • 1165537 2024-207
    Material Weakness Repeat
  • 1165538 2024-207
    Material Weakness Repeat
  • 1165539 2024-207
    Material Weakness Repeat
  • 1165540 2024-207
    Material Weakness Repeat
  • 1165541 2024-208
    Material Weakness Repeat
  • 1165542 2024-208
    Material Weakness Repeat
  • 1165543 2024-209
    Material Weakness Repeat
  • 1165544 2024-209
    Material Weakness Repeat
  • 1165545 2024-210
    Material Weakness Repeat
  • 1165546 2024-210
    Material Weakness Repeat
  • 1165547 2024-210
    Material Weakness Repeat
  • 1165548 2024-210
    Material Weakness Repeat
  • 1165549 2024-210
    Material Weakness Repeat
  • 1165550 2024-211
    Material Weakness Repeat
  • 1165551 2024-212
    Material Weakness Repeat
  • 1165552 2024-212
    Material Weakness Repeat
  • 1165553 2024-213
    Material Weakness Repeat
  • 1165554 2024-214
    Material Weakness Repeat
  • 1165555 2024-215
    Material Weakness Repeat
  • 1165556 2024-216
    Material Weakness Repeat
  • 1165557 2024-217
    Material Weakness Repeat
  • 1165558 2024-217
    Material Weakness Repeat
  • 1165559 2024-217
    Material Weakness Repeat
  • 1165560 2024-218
    Material Weakness Repeat
  • 1165561 2024-218
    Material Weakness Repeat
  • 1165562 2024-218
    Material Weakness Repeat
  • 1165563 2024-219
    Material Weakness Repeat
  • 1165564 2024-219
    Material Weakness Repeat
  • 1165565 2024-219
    Material Weakness Repeat
  • 1165566 2024-220
    Material Weakness Repeat
  • 1165567 2024-220
    Material Weakness Repeat
  • 1165568 2024-220
    Material Weakness Repeat
  • 1165569 2024-221
    Material Weakness Repeat
  • 1165570 2024-221
    Material Weakness Repeat
  • 1165571 2024-221
    Material Weakness Repeat
  • 1165572 2024-222
    Material Weakness Repeat
  • 1165573 2024-222
    Material Weakness Repeat
  • 1165574 2024-222
    Material Weakness Repeat
  • 1165575 2024-223
    Material Weakness Repeat
  • 1165576 2024-223
    Material Weakness Repeat
  • 1165577 2024-224
    Material Weakness Repeat
  • 1165578 2024-224
    Material Weakness Repeat
  • 1165579 2024-225
    Material Weakness Repeat
  • 1165580 2024-225
    Material Weakness Repeat
  • 1165581 2024-225
    Material Weakness Repeat
  • 1165582 2024-225
    Material Weakness Repeat
  • 1165583 2024-226
    Material Weakness Repeat
  • 1165584 2024-226
    Material Weakness Repeat
  • 1165585 2024-226
    Material Weakness Repeat
  • 1165586 2024-227
    Material Weakness Repeat
  • 1165587 2024-227
    Material Weakness Repeat
  • 1165588 2024-228
    Material Weakness Repeat
  • 1165589 2024-228
    Material Weakness Repeat
  • 1165590 2024-229
    Material Weakness Repeat
  • 1165591 2024-229
    Material Weakness Repeat
  • 1165592 2024-230
    Material Weakness Repeat
  • 1165593 2024-230
    Material Weakness Repeat
  • 1165594 2024-231
    Material Weakness Repeat
  • 1165595 2024-232
    Material Weakness Repeat
  • 1165596 2024-232
    Material Weakness Repeat
  • 1165597 2024-233
    Material Weakness Repeat
  • 1165598 2024-233
    Material Weakness Repeat
  • 1165599 2024-234
    Material Weakness Repeat
  • 1165600 2024-234
    Material Weakness Repeat
  • 1165601 2024-234
    Material Weakness Repeat
  • 1165602 2024-234
    Material Weakness Repeat
  • 1165603 2024-234
    Material Weakness Repeat
  • 1165604 2024-234
    Material Weakness Repeat
  • 1165605 2024-234
    Material Weakness Repeat
  • 1165606 2024-234
    Material Weakness Repeat
  • 1165607 2024-234
    Material Weakness Repeat
  • 1165608 2024-235
    Material Weakness Repeat
  • 1165609 2024-236
    Material Weakness Repeat
  • 1165610 2024-236
    Material Weakness Repeat
  • 1165611 2024-237
    Material Weakness Repeat
  • 1165612 2024-238
    Material Weakness Repeat
  • 1165613 2024-239
    Material Weakness Repeat
  • 1165614 2024-240
    Material Weakness Repeat
  • 1165615 2024-241
    Material Weakness Repeat
  • 1165617 2024-243
    Material Weakness Repeat
  • 1165618 2024-244
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.02B
93.767 Children's Health Insurance Program $69.85M
10.555 National School Lunch Program (NSLP) $57.11M
12.401 National Guard Military Operations and Maintenance Projects $53.72M
93.558 Temporary Assistance for Needy Families $34.48M
10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children $33.31M
93.575 Child Care and Development Block Grant $31.24M
93.268 Immunization Cooperative Agreements $27.10M
93.568 Low-Income Home Energy Assistance $23.80M
64.015 Veterans State Nursing Home Care $21.57M
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) $20.89M
84.126 Rehabilitation Services - Vocational Rehabilitation Grants to States $18.79M
21.027 Coronavirus State and Local Fiscal Recovery Funds $18.75M
93.596 Child Care Mandatory & Matching Funds of Child Care & Develop. Fund $18.58M
66.458 Capitalization Grants for Clean Water State Revolving Funds $18.00M
66.468 Drinking Water State Revolving Funds $16.49M
93.658 Foster Care - Title IV-E $15.55M
93.563 Child Support Enforcement $15.51M
10.553 School Breakfast Program (SBP) $14.48M
93.667 Social Services Block Grant $14.05M
93.659 Adoption Assistance $14.00M
84.425 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund $13.45M
96.001 Social Security Disability Insurance $12.36M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) $11.04M
15.661 Lower Snake River Compensation Plan $9.98M
21.026 Homeowner Assistance Fund $9.39M
93.788 Opioid STR $9.16M
20.526 Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs $7.98M
10.569 Emergency Food Assistance Program (Food Commodities) $7.50M
10.551 Supplemental Nutrition Assistance Program (SNAP) $7.18M
97.067 Homeland Security Grant Program $6.71M
93.917 HIV Care Formula Grants $6.60M
84.048 Career and Technical Education - Basic Grants to States $6.19M
17.207 Employment Service/Wagner-Peyser Funded Activities $6.11M
12.400 Military Construction, National Guard $6.07M
16.575 Crime Victim Assistance $5.80M
12.404 National Guard ChalleNGe Program $5.51M
11.438 Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program $5.05M
93.069 Public Health Emergency Preparedness $4.89M
10.664 Cooperative Forestry Assistance $4.68M
81.U17 Miscellaneous Bonneville Power Administration Grants $4.41M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4.36M
20.600 State and Community Highway Safety $4.21M
93.791 Money Follows the Person Rebalancing Demonstration $4.01M
84.369 Grants for State Assessments and Related Activities $3.98M
93.958 Block Grants for Community Mental Health Services $3.96M
84.002 Adult Education - Basic Grants to States $3.95M
17.225 Unemployment Insurance $3.75M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $3.52M
15.916 Outdoor Recreation Acquisition, Development, and Planning $3.42M
81.042 Weatherization Assistance for Low-Income Persons $3.41M
93.994 Maternal and Child Health Services Block Grant to the States $2.98M
84.027 Special Education Grants to States $2.94M
81.U17 Misc. Bonneville Power Administration Grants $2.91M
17.258 WIA Adult Program $2.75M
20.509 Formula Grants for Rural Areas $2.66M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Coop Agmts. $2.64M
17.259 WIA Youth Activities $2.63M
93.136 Injury Prevent. & Control Research and State and Community Based Programs $2.53M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2.52M
81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $2.18M
15.611 Wildlife Restoration and Basic Hunter Education $2.13M
20.616 National Priority Safety Programs $2.06M
45.310 Grants to States $1.99M
20.218 Motor Carrier Safety Assistance $1.94M
21.029 Coronavirus Capital Projects Fund $1.81M
93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services $1.75M
17.278 WIA Dislocated Workers Formula Grants $1.71M
66.460 Nonpoint Source Implementation Grants $1.66M
16.588 Violence Against Women Formula Grants $1.61M
10.560 State Administrative Expenses for Child Nutrition $1.55M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $1.54M
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs $1.53M
12.U29 Watercraft Inspection Station Program $1.53M
97.039 Hazard Mitigation Grant $1.50M
97.012 Boating Safety Financial Assistance $1.49M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.49M
93.556 Promoting Safe and Stable Families $1.42M
20.219 Recreational Trails Program $1.38M
93.889 National Bioterrorism Hospital Preparedness Program $1.33M
93.217 Family Planning Services $1.32M
66.001 Air Pollution Control Program Support $1.30M
14.228 Community Development Block Grants/State's Program $1.27M
11.436 Columbia River Fisheries Development Program $1.19M
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $1.18M
11.035 Broadband Equity, Access, and Deployment Program $1.16M
93.387 National and State Tobacco Control Program $1.12M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.12M
93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants $1.12M
15.904 Historic Preservation Fund Grants-in-Aid $1.09M
10.170 Specialty Crop Block Grant Program - Farm Bill $1.09M
20.205 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1.08M
84.010 Title I Grants to Local Educational Agencies $1.06M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.05M
20.507 Federal Transit Formula Grants $1.05M
93.796 State Survey Certification of Health Care Providers and Suppliers (Title XIX) Medicaid $1.04M
45.025 Promotion of the Arts - Partnership Agreements $982,799
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $959,158
17.801 Jobs for Veterans State Grants $951,316
10.697 State and Private Forestry Hazardous Fuel Reduction Program $926,623
81.U18 Weatherization Conference $890,789
16.838 Comprehensive Opioid, Stimulant, and Substance Abuse Program $880,218
93.426 The National Cardiovascular Health Program $853,478
94.006 AmeriCorps $848,402
15.605 Sport Fish Restoration $844,742
93.940 HIV Prevention Activities - Health Department Based $840,792
39.003 Donation of Federal Surplus Personal Property $838,925
93.241 State Rural Hospital Flexibility Program $817,958
93.775 State Medicaid Fraud Control Units $804,562
90.404 HAVA Election Security Grants $802,917
84.367 Supporting Effective Instruction State Grants $795,337
84.425 Emergency Assistance to Non-Public Schools $782,025
97.111 Regional Catastrophic Preparedness Grant Program $774,287
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $773,349
81.U30 Miscellaneous Pacific States Marine Fisheries Commission Grants $768,234
10.724 Wildfire Crisis Strategy Landscapes $754,401
17.285 Registered Apprenticeship $705,255
84.181 Special Education - Grants for Infants and Families $686,186
17.002 Labor Force Statistics $681,888
93.671 Family Violence Prevent & Srvcs/Domestic Violence Shelter & Sup. Srvcs $662,416
93.630 Developmental Disabilities Basic Support and Advocacy Grants $655,583
66.817 State and Tribal Response Program Grants $633,576
97.008 Nonprofit Security Grant Program $621,708
66.432 State Public Water System Supervision $621,081
64.203 Veterans Cemetery Grants Program $612,305
93.747 Elder Abuse Prevention Interventions Program $605,323
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response (COVID-19 Crisis Response) $602,578
81.041 State Energy Program $601,055
93.988 Cooperative Agreements for Diabetes Control Programs $591,704
93.336 Behavioral Risk Factor Surveillance System $582,974
17.273 Temporary Labor Certification for Foreign Workers $577,176
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $562,850
16.576 Crime Victim Compensation $558,143
93.590 Community-Based Child Abuse Prevention Grants $558,097
66.034 Surveys, Studies, Research, Investigations, Demonstrations & Special Purpose Activities Relating to the Clean Air Act $553,254
95.001 High Intensity Drug Trafficking Areas Program $549,008
16.034 Coronavirus Emergency Supplemental Funding Program $536,454
84.425 Education Stabilization Fund - ARPA ESSER III $531,859
10.025 Plant and Animal Disease, Pest Control, and Animal Care $530,660
64.101 Burial Expense Allowances for Veterans $529,972
15.944 Natural Resource Stewardship $529,437
16.741 DNA Backlog Reduction Program $524,989
93.053 Nutrition Services Incentive Program $515,678
93.044 Special Programs for the Aging, Title III, Part B Grants for Supportive Services and Senior Centers $511,196
16.833 National Sexual Assault Kit Initiative $510,120
84.173 Special Education Preschool Grants $507,085
93.270 Adult Viral Hepatitis Prevention and Control $505,325
16.540 Juvenile Justice and Delinquency Prevention $472,835
93.324 State Health Insurance Assistance Program $468,183
17.287 Job Corps Experimental Projects and Technical Assistance $451,731
93.236 Grants to States to Support Oral Health Workforce Activities $451,234
93.569 Community Services Block Grant $444,202
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $443,875
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $427,971
66.801 Hazardous Waste Management State Program Support $423,823
15.524 Recreation Resources Management $420,475
93.991 Preventive Health and Health Services Block Grant $412,667
20.703 Interagency Hazardous Materials Public Sector Training & Planning Grants $402,363
84.287 Twenty-First Century Community Learning Centers $401,098
16.017 Sexual Assault Services Formula Program $396,779
84.334 GEARUP Scholarships $395,770
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $393,574
84.011 Migrant Education - State Grant Program $381,113
84.323 Special Education - State Personnel Development $379,375
93.251 Early Hearing Detection and Intervention $372,540
16.543 Missing Children's Assistance $371,854
93.165 Grants to States for Loan Repayment Program $364,437
66.804 Underground Storage Tank Prevention, Detection and Compliance Program $363,664
93.301 Small Rural Hospital Improvement Grant Program $357,222
66.046 Climate Pollution Reduction Planning Grant (CPRG) $352,982
15.657 Endangered Species Conservation - Recovery Implementation Funds $352,266
84.425 ARPA - Emergency Assistance for Non-Public Schools $349,863
20.232 Commercial Driver's License Program Improvement Grant $330,806
97.047 BRIC: Building Resilient Infrastructure and Communities $327,493
93.497 Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports $323,301
16.593 Residential Substance Abuse Treatment for State Prisoners $314,168
15.517 Fish and Wildlife Coordination Act $312,156
93.586 State Court Improvement Program $306,601
17.235 Senior Community Service Employment Program $297,297
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 $292,826
93.369 ACL Independent Living State Grants $282,568
17.268 H-1B Job Training Grants $281,492
84.424 Student Support and Academic Enrichment Program $263,563
59.061 State Trade and Export Promotion Pilot Grant Program $259,998
10.559 Summer Food Service Program for Children (SFSPC) $257,924
20.106 Airport Improvement Program $255,034
93.240 State Capacity Building $244,687
84.365 English Language Acquisition State Grants $242,437
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $242,309
20.325 Consolidated Rail Infrastructure and Safety Improvements $234,066
15.666 Endangered Species Conservation-Wolf Livestock Loss Compensation and Prevention $231,518
84.177 Rehabilitation Services - Independent Living Services for Older Individuals Who Are Blind $225,000
97.042 Emergency Management Performance Grants $217,113
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions $212,967
93.913 Grants to States for Operation of State Offices of Rural Health $210,696
10.676 Forest Legacy Program $208,522
10.U04 Miscellaneous Forest Service Grants $206,942
93.150 Projects for Assistance in Transition from Homelessness (PATH) $206,237
96.U24 Vital Statistics Cooperative Program $199,314
93.052 National Family Caregiver Support $189,475
10.698 State and Private Forestry Cooperative Fire Assistance $187,874
15.517 Fish & Wildlife Coordination Act $187,641
10.565 Commodity Supplemental Food Program $186,427
93.130 Cooperative Agreements to States/Territories for the Coordination and Development of Primary Care Offices $182,234
93.127 Emergency Medical Services for Children $179,243
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $178,308
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $176,844
66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements $172,661
93.870 Maternal, Infant and Early Childhood Home Visiting Grant Program $163,419
17.245 Trade Adjustment Assistance $160,336
93.568 Low-Income Home Energy Assistance (CARES Act) $158,887
66.454 Water Quality Management Planning $156,956
84.421 Disability Innovation Fund (DIF) $156,211
93.072 Lifespan Respite Care Program $155,369
96.U23 Vital Statistics Birth Records Grants $151,746
16.021 Justice Systems Response to Families $151,610
93.643 Children's Justice Grants To States $149,871
94.008 Commission Investment Fund $149,574
93.314 Early Hearing Detection and Intervention Info. Syst. (EHDI-IS) Surveillance Prog. $147,117
93.071 Medicare Enrollment Assistance Program $143,977
81.254 Grid Infrastructure Deployment and Resilience $139,764
10.568 Emergency Food Assistance Program (Administrative Costs) $139,612
66.708 Pollution Prevention Grants Program $139,236
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $139,034
93.600 Head Start $134,592
10.558 Child and Adult Care Food Program (CACFP) $130,071
11.032 State Digital Equity Planning Grant $129,769
81.U14 Tributary Water Conservation $129,470
93.845 Promoting Population Health through Increased Capacity in Alcohol Epidemiology $127,589
97.023 Community Assistance Program State Support Services Element (CAP-SSSE) $125,563
20.700 Pipeline Safety Program $124,453
93.090 Guardianship Assistance $124,417
66.202 Congressionally Mandated Projects $120,204
10.931 Agicultural Conservation Easement Program $120,132
16.582 Crime Victim Assistance/Discretionary Grants $109,445
81.128 Energy Efficiency and Conservation Block Grant Program $102,517
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $101,166
16.812 Second Chance Act Reentry Initiative $99,657
10.541 Child Nutrition Technology Innovation Grant $99,644
66.433 State Underground Water Source Protection $98,643
15.615 Cooperative Endangered Species Conservation Fund $97,708
84.196 Education for Homeless Children and Youth $96,905
10.902 Soil and Water Conservation $96,169
15.228 BLM Fuels Management and Community Fire Assistance Program $92,149
93.506 ACA Nationwide Program for National and State Background Checks for Direct Patient Access Employees of Long Term Care Facilities and Providers $91,510
11.307 EDA Grant - Economic Adjustment Assistance $91,279
10.645 Farm to School Grants (ARPA) $90,420
66.040 Diesel Emissions Reduction Act (DERA) State Grants $89,569
17.271 Work Opportunity Tax Credit Program (WOTC) $85,235
10.680 Forest Health Protection $84,760
10.187 The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds $81,678
94.003 State Commissions $80,243
16.606 State Criminal Alien Assistance Program $79,300
10.093 Voluntary Public Access & Habitat Incentive Program $77,721
93.597 Grants to States for Access and Visitation Programs $77,612
66.032 State Indoor Radon Grants $77,311
15.608 Fish and Aquatic Conservation – Aquatic Invasive Species $75,985
15.015 Good Neighbor Authority $72,253
96.U25 Social Security Birth and Death Reports $67,767
21.019 Coronavirus Relief Fund $65,483
15.130 Indian Education Assistance to Schools $65,280
16.550 State Justice Statistics Program for Statistical Analysis Centers $63,779
16.922 Equitable Sharing Program $63,568
21.016 Equitable Share $60,849
64.014 Veterans State Domiciliary Care $60,829
93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises $58,522
20.720 State Damage Prevention Program Grants $58,090
10.069 Conservation Reserve Program $57,354
15.247 Wildlife Resource Management $56,151
15.560 SECURE Water Act - Research Agreements $54,498
20.614 Discretionary Safety Grants and Cooperative Agreements $53,812
93.669 Child Abuse and Neglect State Grants $52,808
15.U35 Misc. Bureau of Reclamation $50,871
15.626 Enhaced Hunter Education and Safety $50,655
93.070 Environmental Public Health and Emergency Response $49,389
12.U31 Aquatic Invasive Species Monitoring $47,341
93.110 Maternal and Child Health Federal Consolidated Programs $46,269
15.685 National Fish Passage $45,018
97.041 National Dam Safety Program $44,586
66.608 Environmental Info. Exchange Network Grant Prog. and Related Assist. $42,024
11.441 Regional Fishery Management Councils $40,101
93.103 Food and Drug Administration Research $39,953
10.582 Fresh Fruit and Vegetable Program $39,185
10.649 Pandemic EBT Administrative Costs $38,945
14.171 Manufactured Home Dispute Resolution $37,861
66.447 Sewer Overflow and Stormwater Reuse Municipal Grant Program $36,312
16.751 Edward Byrne Memorial Competitive Grant Program $35,989
93.048 Special Programs for the Aging - Discretionary Projects $35,580
16.750 Support for Adam Walsh Act Implementation Grant Program $33,964
17.805 Homeless Veterans Reintegration Project $33,482
12.300 Basic and Applied Scientific Research $31,189
84.144 Migrant Education Coordination Program $29,503
15.224 Cultural and Paleontological Resource Management $29,200
84.425 Education Stabilization Fund - ARPA ESSER - Homeless Children and Youth $28,611
45.129 Promotion of the Humanities - Federal/State Partnership $25,559
10.163 Market Protection and Promotion $24,600
89.003 National Historical Publications and Records Grants $22,820
93.631 Developmental Disabilities Projects of National Significance $22,045
97.045 Cooperating Technical Partners $21,543
17.261 Workforce Data Quality Initiative (WDQI) $21,352
10.U32 USDA Veterinary Services Agreement for Brucellosis Testing $20,110
10.556 Special Milk Program for Children (SMP) $19,926
10.912 Environmental Quality Incentives Program $19,608
10.U33 Forest Service Aquatic Invasive Species Prevention $18,881
93.043 Special Programs for the Aging, Title III, Part D Disease Prevention and Health Promotion Services $18,353
93.092 Affordable Care Act (ACA) Personal Responsibility Education Program $17,272
15.634 State Wildlife Grants $16,702
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $15,737
15.233 Forests and Woodlands Resource Management $14,062
81.256 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $12,823
66.605 Performance Partnership Grants $12,778
12.U34 Idaho Flowering Rush $12,772
20.721 PHMSA Pipeline Safety Program One Call Grant $12,477
16.827 Justice Reinvestment Initiative $12,001
93.041 Special Programs for the Aging, Title VII, Chapter 3 Programs for the Prevention of Elder Abuse, Neglect, and Exploitation $11,737
10.U28 Federal-State Inspection of Fresh Fruits, Veg, and other products $11,729
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,551
17.005 Compensation and Working Conditions $9,049
10.162 Inspection Grading and Standardization $8,474
11.407 Interjurisdictional Fisheries Act of 1986 $8,414
10.U36 Forest Service Challenge Cost Sharing $8,100
64.005 Grants to States for Construction of State Home Facilities $7,953
84.424 Stronger Connections Grant (SCG) Program $7,465
93.042 Special Programs for the Aging, Title VII, Chapter 2 Long Term Care Ombudsman Services for Older Individuals $6,893
94.013 Volunteers in Service to America $6,583
84.013 Title I State Agency Program for Neglected & Delinquent Children & Youth $6,502
93.235 Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program $6,429
84.358 Rural Education $6,323
16.839 Stop School Violence: Confidential Tipline $5,963
15.684 White Nose Syndrome National Response Implementation $5,574
93.603 Adoption and Legal Guardianship Incentive Payments $4,826
93.777 State Survey and Certification of Health Care Providers and Suppliers $4,089
16.609 Project Safe Neighborhoods $3,116
15.225 Recreation and Visitor Services $2,978
16.554 National Criminal History Improvement Program (NCHIP) $2,967
93.421 Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health $2,411
66.920 Idaho SWIFER Grant $2,240
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (SDWA 1464(d)) $2,132
16.320 Services for Trafficking Victims $2,066
93.698 Elder Justice Act – Adult Protective Services $1,600
93.665 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 $1,520
10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants $227
10.678 Forest Stewardship Program $178
10.579 Child Nutrition Discretionary Grants Limited Availability $34
93.599 Chafee Education and Training Vouchers Program $12
93.575 Child Care and Development Block Grant (CARES Act) $-233,048