FAC Explorer

Finding 1166571 (2024-017)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-12-23
Audit: 377562
Organization: State of California (CA)
Auditor: CALIFORNIA STATE AUDITOR

AI Summary

  • Core Issue: Non-Federal entities must establish effective internal controls to ensure compliance with federal award requirements, including monitoring subrecipients for fraud and noncompliance risks.
  • Impacted Requirements: Compliance with OMB guidance (2 CFR 200.303 & 200.332) mandates evaluation of subrecipient risks, monitoring activities, and corrective actions for significant developments affecting subawards.
  • Recommended Follow-Up: Conduct regular compliance reviews and training for contractors, ensuring ongoing assessment of internal controls and monitoring processes to maintain program integrity.

Finding Text

Criteria or specific requirement: Title 2 – Grants and Agreements. Subtitle A – Office of Management and Budget Guidance for Grants and Agreements. Chapter II – Office of Management and Budget Guidance. Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D – Post Federal Award Requirements. Standards for Financial and Program Management. §200.303 Internal controls (2 CFR 200.303): The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Title 2 – Grants and Agreements. Subtitle A – Office of Management and Budget Guidance for Grants and Agreements. Chapter II – Office of Management and Budget Guidance. Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D – Post Federal Award Requirements. Subrecipient Monitoring and Management. §200.332 Requirements for pass-through entities (2 CFR 200.332): A pass-through entity must: (c) 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 passthrough entity 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). (e) 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 pass-through entity 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 pass-through entity 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 pass-through entity as required by §200.521. (4) Resolve audit findings specifically related to the subaward. However, the pass-through entity 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 pass-through entity 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 crosscutting 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. California Code of Regulations. Title 5 Education. § 18023. Compliance Reviews of Contractors. (b) At least once every three (3) years and as resources permit, the California Department of Education shall conduct reviews at the contractor's office(s) and operating facility(ies) to determine the contractor's compliance with applicable laws, regulations or contractual provisions. Child Care and Development Fund (CCDF) Plan for State/Territory California FFY 2022-24, Amendment 4. Chapter 8 Ensure Grantee Program Integrity and Accountability. 8.1 Internal Controls and Accountability Measures to Help Ensure Program Integrity. 8.1.1 Process to train about CCDF requirements and program integrity. States and territories are required to describe effective internal controls that are in place to ensure program integrity and accountability (98.68(a)), including processes to train child care providers and staff of the Lead Agency and other agencies engaged in the administration of CCDF about program requirements and integrity. v. Monitor and assess policy implementation on an ongoing basis. The Lead Agency conducts announced Categorical Program Monitoring (CPM)/Contract Monitoring Reviews (CMRs) for each contractor on a three- or four-year cycle for non-LEAs and LEAs respectively. The Lead Agency’s Governance and Administration Unit (GAU) conducts ongoing review of individual contractors by sampling the eligibility and need documentation in family files to estimate and reduce error rates. Additionally, the Lead Agency provides ongoing training and technical assistance to contractors in regional sessions, in one-on-one sessions, and/or in cluster with webinars or during face to-face presentations. These sessions address CCDF program administration, requirements, and integrity Condition: We selected 60 subrecipient contracts (21 local educational agency (LEA) contracts and 39 non-LEA contracts) from 60 subrecipient entities and tested compliance with subrecipient monitoring requirements. We noted the following: LEA • 2 LEA contracts/contractors had no record of on-site monitoring over five years. Non-LEA • 3 non-LEA contracts/contractors had no records available to demonstrate risk assessment of the contractor. • 11 non-LEA contracts/contractors had no record of on-site monitoring over five years. Questioned costs: None Context: See “Condition.” Cause: In fiscal year 2021, the administration of the CCDF Cluster program was transitioned from the California Department of Education (CDE) to CDSS. CDSS has been in the process of revising certain policies and procedures, including contractor monitoring. In addition, certain records related to CDE monitoring activities for the contracts selected were unavailable for review. Effect: CDSS is at risk for contractor noncompliance if monitoring procedures are not properly designed or executed, and/or documents demonstrating monitoring are not maintained. Repeat Finding: This was reported in the previous year as finding 2023-012. Recommendation: To enhance the effectiveness of the annual risk assessment process, we recommend a thorough evaluation that focuses on the identification and inclusion of all subrecipients and defined risk criteria as mandated in 2 CFR 200.332. Furthermore, it is crucial to establish and document a transparent basis for risk profiling that directly correlates such profiles with compliance monitoring activities across fiscal, program, and single audit requirements. Furthermore, we recommend CDSS perform a comprehensive post-transition review to ensure all monitoring responsibilities transferred from CDE have been fully identified and assigned. This review should validate robust mechanisms are in place for the accurate documentation and proper retention of records. Views of responsible officials: Management’s response is reported in “Management’s Response and Corrective Action Plan” included in a separate section at the end of this report.

Corrective Action Plan

The Program Quality Improvement Branch (PQIB) has resolved the risk assessment application finding. Risk assessment criteria is applied and documented on all agencies annually. Documentation of the applied risk assessment is in the caseload spreadsheet. The Continuous Improvement Plan (CIP) process was implemented in FY 24-25. The updated procedures have been applied for tracking. The process ensures reports are received for all programs requiring follow-up from outstanding findings identified during Contract Monitoring. FY 25-26 will be the first full year of implementation of this practice and the PQIB will conduct internal monitoring to ensure procedures are followed. A spreadsheet tracks all areas of the monitoring tool that require follow up. Additionally, the CDSS has fully adopted a process for audit report monitoring responsibilities of Local Education Agencies (LEA) and certain non-LEAs receiving Child Care and Development Fund (CCDF) Cluster program funds. This process applies to monitoring of FY24-25 audit reports and includes notifying contractors and certified public accountant (CPA) firms that the CDSS must be reported as the pass-through entity for the CCDF cluster on the Schedule of Expenditures of Federal Awards (SEFA) in single audit reports. When the CDSS audit monitoring discovers the CDE as the pass-through entity on SEFA, the CDSS will directly request the CPA to revise the SEFA. Estimated Implementation Date: Fully Corrected. Contact: • Jeff Fowler, Child Care Administration Bureau Chief • Central Operations Branch • Child Care and Development Division • California Department of Social Services

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1166535 2024-002
    Material Weakness Repeat
  • 1166536 2024-003
    Material Weakness Repeat
  • 1166537 2024-003
    Material Weakness Repeat
  • 1166538 2024-004
    Material Weakness Repeat
  • 1166539 2024-004
    Material Weakness Repeat
  • 1166540 2024-005
    Material Weakness Repeat
  • 1166541 2024-005
    Material Weakness Repeat
  • 1166542 2024-006
    Material Weakness Repeat
  • 1166543 2024-006
    Material Weakness Repeat
  • 1166544 2024-007
    Material Weakness Repeat
  • 1166545 2024-008
    Material Weakness Repeat
  • 1166546 2024-009
    Material Weakness Repeat
  • 1166547 2024-010
    Material Weakness Repeat
  • 1166548 2024-010
    Material Weakness Repeat
  • 1166549 2024-011
    Material Weakness Repeat
  • 1166550 2024-011
    Material Weakness Repeat
  • 1166551 2024-011
    Material Weakness Repeat
  • 1166552 2024-011
    Material Weakness Repeat
  • 1166553 2024-011
    Material Weakness Repeat
  • 1166554 2024-012
    Material Weakness Repeat
  • 1166555 2024-012
    Material Weakness Repeat
  • 1166556 2024-012
    Material Weakness Repeat
  • 1166557 2024-012
    Material Weakness Repeat
  • 1166558 2024-012
    Material Weakness Repeat
  • 1166559 2024-013
    Material Weakness Repeat
  • 1166560 2024-013
    Material Weakness Repeat
  • 1166561 2024-013
    Material Weakness Repeat
  • 1166562 2024-013
    Material Weakness Repeat
  • 1166563 2024-013
    Material Weakness Repeat
  • 1166564 2024-014
    Material Weakness Repeat
  • 1166565 2024-014
    Material Weakness Repeat
  • 1166566 2024-015
    Material Weakness Repeat
  • 1166567 2024-015
    Material Weakness Repeat
  • 1166568 2024-016
    Material Weakness Repeat
  • 1166569 2024-016
    Material Weakness Repeat
  • 1166570 2024-017
    Material Weakness Repeat
  • 1166572 2024-018
    Material Weakness Repeat
  • 1166573 2024-019
    Material Weakness Repeat
  • 1166574 2024-019
    Material Weakness Repeat
  • 1166575 2024-019
    Material Weakness Repeat
  • 1166576 2024-020
    Material Weakness Repeat
  • 1166577 2024-019
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program (Medicaid; Title XIX) $90.43B
10.551 Supplemental Nutrition Assistance Program (Noncash) $11.99B
17.225 Unemployment Insurance $7.66B
84.425 COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) $4.97B
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) $4.19B
93.767 Children's Health Insurance Program $4.14B
93.558 Temporary Assistance for Needy Families $3.33B
10.555 National School Lunch Program $2.36B
93.575 COVID-19 - Child Care and Development Block Grant $2.15B
84.010 Title I Grants to Local Educational Agencies $1.97B
21.027 COVID-19 - Coronavirus State And Local Fiscal Recovery Funds $1.81B
84.027 Special Education–Grants to States $1.58B
93.778 COVID-19 - Medical Assistance Program (Medicaid; Title XIX) $1.46B
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.40B
93.658 Foster Care Title IV-E $1.29B
10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children $1.13B
93.659 Adoption Assistance $797.34M
93.563 Child Support Services $741.74M
84.425 COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund $680.69M
10.553 School Breakfast Program $640.05M
93.268 Immunization Cooperative Agreements (Noncash) $632.61M
93.575 Child Care and Development Block Grant $548.38M
93.667 Social Services Block Grant $462.52M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $421.59M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $417.52M
10.551 COVID-19 - Supplemental Nutrition Assistance Program (Noncash) $405.07M
93.323 Pass-Through from Heluna Health $352.01M
93.568 Low-Income Home Energy Assistance $329.62M
10.555 COVID-19 - National School Lunch Program $301.48M
10.569 Emergency Food Assistance Program (Food Commodities) (Noncash) $283.82M
84.424 Student Support and Academic Enrichment Program $258.77M
16.575 Crime Victim Assistance $258.36M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $246.47M
96.001 Social Security Disability Insurance $243.26M
20.205 COVID-19 - Highway Planning and Construction $240.95M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $222.81M
64.114 Veterans Housing Guaranteed and Insured Loans $219.95M
10.555 National School Lunch Program (Noncash) $210.50M
84.365 English Language Acquisition State Grants $179.16M
97.067 Homeland Security Grant Program $159.26M
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs $149.97M
93.917 HIV Care Formula Grants $148.61M
93.268 COVID-19 - Immunization Cooperative Agreements $146.78M
84.048 Career and Technical Education -- Basic Grants to States $141.35M
93.959 COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse $138.12M
10.646 Summer Electronic Benefit Transfer Program for Children $138.09M
17.278 WIOA Dislocated Worker Formula Grants $137.80M
84.287 Twenty-First Century Community Learning Centers $137.65M
16.606 State Criminal Alien Assistance Program $137.52M
14.228 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii $133.85M
17.259 WIOA Youth Activities $124.76M
93.958 COVID-19 - Block Grants for Community Mental Health Services $113.92M
84.002 Adult Education - Basic Grants to States $112.99M
17.258 WIOA Adult Program $109.66M
93.958 Block Grants for Community Mental Health Services $108.15M
12.401 National Guard Military Operations and Maintenance (O&M) Projects $105.58M
93.788 Opioid STR $105.24M
97.046 Fire Management Assistance Grant $102.25M
93.767 COVID-19 - Children's Health Insurance Program $102.05M
17.207 Employment Service/Wagner-Peyser Funded Activities $102.04M
93.090 Guardianship Assistance $101.66M
97.039 Hazard Mitigation Grant $96.42M
84.011 Migrant Education State Grant Program $93.42M
21.023 COVID-19 - Emergency Rental Assistance Program $90.34M
93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services $81.66M
93.569 Community Services Block Grant $71.43M
93.268 Immunization Cooperative Agreements $64.20M
14.275 Housing Trust Fund $62.93M
93.796 State Survey Certification of Health Care Providers and Suppliers (Title XIX) Medicaid $56.33M
84.425 COVID-19 - American Rescue Plan - Emergency Assistance to Non-Public Schools (ARP EANS) program $53.56M
10.649 COVID-19 - Pandemic EBT Administrative Costs $53.36M
93.775 State Medicaid Fraud Control Units $51.92M
93.777 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare $51.33M
93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers $51.12M
84.181 Special Education-Grants for Infants and Families $50.19M
93.354 COVID-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $50.07M
94.006 AmeriCorps State and National $49.29M
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $46.04M
93.499 Low Income Household Water Assistance Program $45.99M
93.069 Public Health Emergency Preparedness $45.05M
14.231 COVID-19 - Emergency Solutions Grant Program $44.39M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $43.18M
10.558 Child and Adult Care Food Program $40.96M
15.437 Minerals Leasing Act $39.59M
84.173 Special Education–Preschool Grants $39.36M
10.560 State Administrative Expenses for Child Nutrition $38.90M
10.565 Commodity Supplemental Food Program (Noncash) $38.84M
20.600 State and Community Highway Safety $38.71M
93.556 MaryLee Allen Promoting Safe and Stable Families Program $37.73M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $37.70M
93.994 Maternal and Child Health Services Block Grant to the States $36.21M
84.369 Grants for State Assessments and Related Activities $34.41M
10.665 Schools and Roads - Grants to States $33.72M
93.797 Money Follows the Person Rebalancing Demonstration $33.50M
84.425 COVID-19 - Governor’s Emergency Education Relief (GEER) Fund $32.30M
16.576 Crime Victim Compensation $32.21M
93.940 HIV Prevention Activities Health Department Based $31.86M
93.499 COVID-19 - Low Income Household Water Assistance Program $31.01M
17.503 Occupational Safety and Health State Program $30.89M
10.561 COVID-19 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29.48M
20.218 Motor Carrier Safety Assistance $28.94M
14.228 COVID-19 - Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii $28.04M
93.045 COVID-19 - Special Programs for the Aging, Title III, Part C, Nutrition Services $27.99M
97.042 Emergency Management Performance Grants $27.77M
12.404 National Guard Challenge Program $26.00M
20.509 COVID-19 - Formula Grants for Rural Areas and Tribal Transit Program $25.89M
93.U07 Other - Department of Health and Human Services $25.05M
93.659 COVID-19 - Adoption Assistance $24.79M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $24.04M
84.425 COVID-19 - American Rescue Plan – Elementary and Secondary School Emergency Relief –Homeless Children and Youth $23.52M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $23.17M
93.889 National Bioterrorism Hospital Preparedness Program $22.78M
10.568 Emergency Food Assistance Program (Administrative Costs) $22.37M
21.031 SSBCI Formula TA Grant Program $19.98M
93.052 National Family Caregiver Support, Title III, Part E $19.72M
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $19.27M
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $19.27M
93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants $18.95M
10.185 Local Food for Schools Cooperative Agreement Program $18.46M
81.042 Weatherization Assistance for Low-Income Persons $17.99M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17.61M
17.277 WIOA National Dislocated Worker Grants / WIA National Emergency Grants $16.53M
14.239 Home Investment Partnerships Program $15.69M
17.801 Jobs for Veterans State Grants $15.57M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $15.31M
10.582 Fresh Fruit and Vegetable Program $14.97M
15.018 Energy Community Revitalization Program (ECRP) $14.34M
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $14.28M
10.559 Summer Food Service Program for Children $14.19M
20.933 National Infrastructure Investments $14.04M
45.310 Grants to States $13.95M
20.319 High-Speed Rail Corridors and Intercity Passenger Rail Service – Capital Assistance Grants $13.83M
16.588 Violence Against Women Formula Grants $13.78M
15.605 Sport Fish Restoration $13.77M
93.671 COVID-19 - Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services $13.67M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $13.63M
66.460 Nonpoint Source Implementation Grants $13.43M
10.170 Specialty Crop Block Grant Program - Farm Bill $13.21M
93.568 COVID-19 - Low-Income Home Energy Assistance $13.16M
93.603 Adoption and Legal Guardianship Incentive Payments Program $12.99M
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $12.81M
20.205 Highway Planning and Construction $12.70M
93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services $12.41M
93.044 COVID-19 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers $12.00M
84.371 Comprehensive Literacy Development $11.90M
93.136 Injury Prevention and Control Research and State and Community Based Programs $11.84M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11.81M
84.181 COVID-19 - Special Education-Grants for Infants and Families $11.72M
20.700 Pipeline Safety Program State Base Grant $11.58M
81.041 State Energy Program $11.55M
14.272 National Disaster Resilience Competition $11.50M
84.173 COVID-19 - Special Education–Preschool Grants $11.25M
10.664 Cooperative Forestry Assistance $11.11M
93.053 Nutrition Services Incentive Program $11.00M
97.008 Non-Profit Security Program $10.83M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $10.46M
10.565 Commodity Supplemental Food Program $10.40M
90.401 Help America Vote Act Requirements Payments $10.35M
84.421 Disability Innovation Fund (DIF) $10.22M
93.391 COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises $10.16M
14.231 Emergency Solutions Grant Program $9.97M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9.81M
93.747 COVID-19 - Elder Abuse Prevention Interventions Program $9.11M
93.991 Preventive Health and Health Services Block Grant $8.51M
15.916 Outdoor Recreation Acquisition, Development and Planning $8.36M
93.669 Child Abuse and Neglect State Grants $8.31M
66.801 Hazardous Waste Management State Program Support $8.24M
84.196 Education for Homeless Children and Youth $8.23M
93.658 COVID-19 - Foster Care Title IV-E $8.05M
66.432 State Public Water System Supervision $7.79M
93.630 Developmental Disabilities Basic Support and Advocacy Grants $7.75M
17.002 Labor Force Statistics $7.62M
97.088 Disaster Assistance Projects $7.59M
93.434 Every Student Succeeds Act/Preschool Development Grants $7.33M
66.956 Targeted Airshed Grant Program $7.12M
93.092 Affordable Care Act (ACA) Personal Responsibility Education Program $7.09M
93.150 Projects for Assistance in Transition from Homelessness (PATH) $6.98M
93.599 Chafee Education and Training Vouchers Program (ETV) $6.83M
93.600 Head Start $6.57M
20.526 Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs $6.41M
84.282 Charter Schools $6.33M
93.103 Food and Drug Administration Research $6.21M
17.235 Senior Community Service Employment Program $6.08M
84.358 Rural Education $5.88M
93.777 COVID-19 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare $5.87M
93.590 Community-Based Child Abuse Prevention Grants $5.63M
93.497 COVID-19 - Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports $5.58M
97.012 Boating Safety Financial Assistance $5.38M
17.504 Consultation Agreements $5.33M
20.528 Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program $5.15M
10.331 Gus Schumacher Nutrition Incentive Program $4.95M
15.434 Geothermal Resources $4.56M
16.741 DNA Backlog Reduction Program $4.53M
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who are Blind $4.15M
93.324 State Health Insurance Assistance Program $4.09M
15.512 Central Valley Improvement Act, Title XXXIV $3.85M
66.442 Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program $3.77M
97.042 COVID-19 - Emergency Management Performance Grants $3.71M
14.241 Housing Opportunities for Persons with AIDS $3.48M
11.032 State Digital Equity Planning and Capacity Grant $3.40M
16.540 Juvenile Justice and Delinquency Prevention $3.32M
93.090 COVID-19 - Guardianship Assistance $3.28M
10.163 Market Protection and Promotion $3.23M
93.669 COVID-19 - Child Abuse and Neglect State Grants $3.19M
15.615 Cooperative Endangered Species Conservation Fund $3.16M
93.052 COVID-19 - National Family Caregiver Support, Title III, Part E $3.12M
17.271 Work Opportunity Tax Credit Program (WOTC) $3.12M
14.400 Equal Opportunity in Housing $3.09M
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $3.03M
93.387 National and State Tobacco Control Program $3.01M
10.579 Child Nutrition Discretionary Grants Limited Availability $3.00M
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (SDWA 1464(d)) $2.95M
15.U03 Other - U.S. Department of the Interior $2.89M
93.071 Medicare Enrollment Assistance Program $2.81M
15.614 Coastal Wetlands Planning, Protection and Restoration $2.79M
30.U05 Other - Equal Employment Opportunity Commission $2.73M
10.187 The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds $2.71M
10.170 COVID-19 - Specialty Crop Block Grant Program - Farm Bill $2.70M
11.419 Coastal Zone Management Administration Awards $2.67M
10.691 Good Neighbor Authority $2.63M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $2.62M
93.369 ACL Independent Living State Grants $2.59M
20.219 Recreational Trails Program $2.57M
10.572 WIC Farmers' Market Nutrition Program (FMNP) $2.54M
20.425 PHMSA Pipeline Safety Underground Natural Gas Storage Grant $2.53M
15.648 Central Valley Project Improvement Act (CVPIA) $2.48M
93.870 COVID-19 - Maternal, Infant and Early Childhood Homevisiting Grant Program $2.43M
64.124 All-Volunteer Force Educational Assistance $2.33M
84.425 COVID-19 - Discretionary Grants: Reimagining Workforce Preparation Grants $2.29M
93.042 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $2.27M
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2.23M
93.043 Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services $2.17M
15.634 State Wildlife Grants $1.96M
97.047 BRIC: Building Resilient Infrastructure and Communities $1.94M
17.273 Temporary Labor Certification for Foreign Workers $1.92M
93.643 Children's Justice Grants to States $1.91M
66.605 Performance Partnership Grants $1.86M
12.020 STARBASE Program $1.85M
10.576 Senior Farmers Market Nutrition Program $1.84M
39.003 Donation of Federal Surplus Personal Property (Noncash) $1.80M
93.586 State Court Improvement Program $1.78M
16.554 National Criminal History Improvement Program (NCHIP) $1.78M
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $1.76M
94.003 AmeriCorps State Commissions Support Grant $1.75M
16.593 Residential Substance Abuse Treatment for State Prisoners $1.73M
10.171 Organic Certification Cost Share Programs $1.69M
16.585 Treatment Court Discretionary Grant Program $1.66M
66.454 Water Quality Management Planning $1.65M
15.524 Recreation Resources Management $1.63M
10.698 State & Private Forestry Cooperative Fire Assistance $1.63M
16.017 Sexual Assault Services Formula Program $1.62M
11.420 Coastal Zone Management Estuarine Research Reserves $1.59M
15.616 Clean Vessel Act $1.58M
64.047 VHA Primary Care $1.55M
15.904 Historic Preservation Fund Grants-In-Aid $1.53M
20.200 Highway Research and Development Program $1.52M
16.048 Khalid Jabara and Heather Heyer NO HATE Act $1.51M
93.426 The National Cardiovascular Health Program $1.47M
45.025 Arts Council $1.47M
84.323 Special Education - State Personnel Development $1.43M
81.065 Nuclear Legacy Cleanup Program $1.42M
93.464 ACL Assistive Technology $1.40M
93.982 Mental Health Disaster Assistance and Emergency Mental Health $1.35M
12.U02 Other - U.S. Department of Defense $1.31M
15.427 Federal Oil and Gas Royalty Management State and Tribal Coordination $1.30M
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1.26M
97.029 Flood Mitigation Assistance $1.23M
17.245 Trade Adjustment Assistance $1.22M
66.040 Diesel Emissions Reduction Act (DERA) State Grants $1.20M
93.944 Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Virus Syndrome (AIDS) Surveillance $1.17M
10.675 Urban and Community Forestry Program $1.16M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $1.13M
93.070 Environmental Public Health and Emergency Response $1.12M
16.754 Harold Rogers Prescription Drug Monitoring Program $1.11M
16.607 Bulletproof Vest Partnership Program $1.10M
94.011 AmeriCorps Seniors Foster Grandparent Program $1.09M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.09M
10.676 Forest Legacy Program $1.05M
20.614 National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants and Cooperative Agreements $1.03M
15.555 San Joaquin River Restoration $982,177
95.001 High Intensity Drug Trafficking Areas Program $944,262
93.165 Grants to States for Loan Repayment $943,400
16.734 Special Data Collections and Statistical Studies $922,124
12.617 Economic Adjustment Assistance for State Governments $891,845
12.600 Community Investment $885,764
11.035 Broadband Equity, Access, and Deployment Program $883,026
15.532 Central Valley, Trinity River Division, Trinity River Fish and Wildlife Management $877,010
16.610 Pass-Through from The Western States Information Network (BI) $865,065
93.043 COVID-19 - Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services $835,265
11.467 Meteorologic and Hydrologic Modernization Development $835,012
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $831,861
93.439 State Physical Activity and Nutrition (SPAN $831,578
17.005 Compensation and Working Conditions $827,508
93.597 Grants to States for Access and Visitation Programs $825,886
11.472 Unallied Science Program $784,054
10.025 Plant and Animal Disease, Pest Control, and Animal Care $780,926
81.104 Environmental Remediation and Waste Processing and Disposal $771,165
16.750 Support for Adam Walsh Act Implementation Grant Program $765,020
93.130 Cooperative Agreements to States/Territories for the Coordination and Development of Primary Care Offices $738,182
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $732,822
15.810 National Cooperative Geologic Mapping $729,092
16.839 STOP School Violence $711,149
11.307 Economic Adjustment Assistance $709,146
59.061 State Trade Expansion $708,525
66.433 State Underground Water Source Protection $706,140
15.560 SECURE Water Act – Research Agreements $651,341
93.241 State Rural Health Flexibility Program $639,117
21.016 Equitable Sharing $634,008
97.082 Earthquake State Assistance $628,963
97.045 Cooperating Technical Partners $627,349
93.301 Small Rural Hospital Improvement Grant Program $615,090
66.472 Beach Monitoring and Notification Program Implementation Grants $601,461
66.001 Air Pollution Control Program Support $591,965
97.023 Community Assistance Program State Support Services Element (CAP-SSSE) $577,137
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $575,444
14.905 Lead Hazard Reduction Demonstration Grant Program $562,746
93.599 COVID-19 - Chafee Education and Training Vouchers Program (ETV) $562,242
93.738 COVID-19 - PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds $548,904
66.817 State and Tribal Response Program Grants $538,990
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $535,322
64.101 Burial Expenses Allowance for Veterans $534,914
16.U04 Other - Department of Justice $515,907
16.001 Law Enforcement Assistance Narcotics and Dangerous Drugs Laboratory Analysis $491,212
16.043 Veterans Treatment Court Discretionary Grant Program $490,593
93.590 COVID-19 - Community-Based Child Abuse Prevention Grants $482,221
10.190 COVID-19 - Resilient Food System Infrastructure Program $480,644
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees $473,984
93.270 Viral Hepatitis Prevention and Control $467,684
93.738 PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds $459,320
11.454 Unallied Management Projects $444,805
16.435 PREA Program: Strategic Support for PREA Implementation $436,312
93.336 Behavioral Risk Factor Surveillance System $434,830
93.041 Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $430,406
66.126 Geographic Programs - San Francisco Bay Water Quality Improvement Fund $427,897
93.988 Cooperative Agreements for Diabetes Control Programs $419,917
97.032 Crisis Counseling $419,707
17.285 Registered Apprenticeship $377,512
20.513 COVID-19 - Enhanced Mobility of Seniors and Individuals with Disabilities $369,337
93.579 U.S. Repatriation $345,857
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $334,451
16.321 Antiterrorism Emergency Reserve $333,639
93.042 COVID-19 - Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $331,294
10.576 COVID-19 - Senior Farmers Market Nutrition Program $326,452
15.944 Natural Resource Stewardship $305,502
17.270 Reentry Employment Opportunities $294,364
16.820 Postconviction Testing of DNA Evidence $283,834
10.912 Environmental Quality Incentives Program $276,196
66.461 Regional Wetland Program Development Grants $275,675
20.941 Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program $253,063
93.234 Traumatic Brain Injury State Demonstration Grant Program $252,680
97.041 National Dam Safety Program $249,699
12.003 Community Economic Adjustment Assistance for Responding to Threats to the Resilience of a Military Installation $237,017
15.937 Redwood National Park Cooperative Management with the State of California $221,586
10.727 Inflation Reduction Act Urban & Community Forestry Program $211,666
93.889 COVID-19 - National Bioterrorism Hospital Preparedness Program $209,609
14.171 Manufactured Housing $206,390
10.537 Supplemental Nutrition Assistance Program (SNAP) Employment and Training (E&T) Data and Technical Assistance Grants $205,814
93.913 Grants to States for Operation of Offices of Rural Health $201,210
10.645 Farm to School State Formula Grant $192,079
15.236 Environmental Quality and Protection $191,814
10.541 Child Nutrition-Technology Innovation Grant $176,328
10.479 Food Safety Cooperative Agreements $174,781
66.804 Underground Storage Tank (UST) Prevention, Detection, and Compliance Program $172,636
15.939 Heritage Partnership $167,555
15.235 Southern Nevada Public Land Management $154,368
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort $153,715
12.112 Payments to States in Lieu of Real Estate Taxes $151,195
93.470 Alzheimer’s Disease Program Initiative (ADPI) $150,567
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $149,602
93.127 Emergency Medical Services for Children $149,181
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $147,893
93.564 Child Support Services Research $145,634
15.626 Enhanced Hunter Education and Safety $145,363
97.052 Emergency Operations Center $130,255
10.693 Watershed Restoration and Enhancement Agreement Authority $127,504
93.845 Promoting Population Health through Increased Capacity in Alcohol Epidemiology $125,263
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $124,144
81.089 Fossil Energy Research and Development $123,034
17.600 Mine Health and Safety Grants $120,000
93.048 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects $116,705
15.073 Earth Mapping Resources Initiative $116,489
10.475 Cooperative Agreements with States for Intrastate Meat and Poultry Inspection $110,642
66.447 Sewer Overflow and Stormwater Reuse Municipal Grant Program $106,676
93.630 COVID-19 - Developmental Disabilities Basic Support and Advocacy Grants $103,540
93.817 COVID-19 - Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities $102,473
93.283 Pass-Through from Colorado Department of Public Health and Environment $101,280
16.751 Edward Byrne Memorial Competitive Grant Program $100,438
93.110 Maternal and Child Health Federal Consolidated Programs $100,000
10.556 Special Milk Program for Children $97,309
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $96,247
31.011 Affordable Connectivity Outreach Grant Program $93,957
10.680 Forest Health Protection $89,447
10.162 Inspection Grading and Standardization $87,386
10.578 WIC Grants To States (WGS) $86,863
93.674 COVID-19 - John H. Chafee Foster Care Program for Successful Transition to Adulthood $84,434
20.616 National Priority Safety Programs $84,371
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs $83,953
93.747 Elder Abuse Prevention Interventions Program $82,149
94.008 AmeriCorps Commission Investment Fund $81,651
93.079 Cooperative Agreements to Promote Adolescent Health through School-Based HIV/STD Prevention and School-Based Surveillance $81,554
20.520 Paul S. Sarbanes Transit in the Parks $80,229
66.046 Climate Pollution Reduction Grants $79,209
11.441 Regional Fishery Management Councils $76,037
10.678 Forest Stewardship Program $72,431
93.639 Section 9813: State Planning Grants for Qualifying Community-Based Mobile Crisis Intervention Services $70,970
66.202 Congressionally Mandated Projects $65,502
90.404 HAVA Election Security Grants $61,082
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 $60,045
20.611 Incentive Grant Program to Prohibit Racial Profiling $58,747
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $55,012
16.021 Justice Systems Response to Families $53,451
10.525 COVID-19 - Farm and Ranch Stress Assistance Network Competitive Grants Program $52,808
15.670 Adaptive Science $48,710
15.517 Fish and Wildlife Coordination Act $45,812
15.630 Coastal $45,633
93.600 COVID-19 - Head Start $44,970
66.032 State and Tribal Indoor Radon Grants $43,794
81.136 Long-Term Surveillance and Maintenance $42,755
17.268 H-1B Job Training Grants $39,962
10.028 Wildlife Services $38,769
16.320 Services for Trafficking Victims $36,758
81.U06 Sustainable Energy for Homes and Business $31,570
15.808 U.S. Geological Survey Research and Data Collection $31,102
81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $30,890
66.204 Multipurpose Grants to States and Tribes $27,541
66.708 Pollution Prevention Grants Program $26,250
84.184 School Safety National Activities (formerly, Safe and Drug-Free Schools and Communities-National Programs) $23,800
81.049 Office of Science Financial Assistance Program $22,062
12.300 Basic and Applied Scientific Research $18,916
15.814 National Geological and Geophysical Data Preservation $17,634
10.001 Agricultural Research Basic and Applied Research $15,991
15.622 Sportfishing and Boating Safety Act $15,075
11.473 Office for Coastal Management $12,991
15.683 Prescott Marine Mammal Rescue Assistance $11,698
93.336 COVID-19 - Behavioral Risk Factor Surveillance System $11,479
15.684 White-nose Syndrome National Response Implementation $11,228
10.674 Wood Utilization Assistance $7,073
15.657 Endangered Species Recovery Implementation $6,215
20.215 Highway Training and Education $5,733
15.230 Invasive and Noxious Plant Management $4,785
93.497 Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports $4,623
11.407 Interjurisdictional Fisheries Act of 1986 $2,852
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $2,545
15.069 Zoonotic Disease Initiative $2,430
16.034 COVID-19 - Coronavirus Emergency Supplemental Funding Program $1,409
93.305 PPHF 2018: Office of Smoking and Health-National State-Based Tobacco Control Programs-Financed in part by 2018 Prevention and Public Health funds (PPHF) $1,246
93.584 Refugee and Entrant Assistance Targeted Assistance Grants $392
10.699 Partnership Agreements $307
11.U01 Marine Debris Program $169
15.438 National Forest Acquired Lands $30
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds $-2
93.500 Pregnancy Assistance Fund Program $-34
17.261 Workforce Data Quality Initiative (WDQI) $-41
93.569 COVID-19 - Community Services Block Grant $-113
16.710 Public Safety Partnership and Community Policing Grants $-815
59.075 Shuttered Venue Operators Grant Program $-976
39.011 Election Reform Payments $-1,183
10.558 COVID-19 - Child and Adult Care Food Program $-2,565
93.240 State Capacity Building $-3,617
17.286 Hurricanes and Wildfires of 2017 Supplemental– National Dislocated Worker Grants $-4,389
93.117 Preventive Medicine Residency $-4,595
12.800 Air Force Defense Research Sciences Program $-5,843
16.816 John R. Justice Prosecutors and Defenders Incentive Act $-8,511
10.574 Team Nutrition Grants $-8,697
10.649 Pandemic EBT Administrative Costs $-11,628
93.558 COVID-19 - Temporary Assistance for Needy Families $-20,400
84.425 COVID-19 - Coronavirus Response and Relief Supplemental Appropriations Act, 2021 – Emergency Assistance to Non-Public Schools (CRRSA EANS) program $-62,902
17.280 WIOA Dislocated Worker National Reserve Demonstration Grants $-220,361
17.503 COVID-19 - Occupational Safety and Health State Program $-266,319
20.319 ARRA - High-Speed Rail Corridors and Intercity Passenger Rail Service – Capital Assistance Grants $-282,263
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $-101.69M
17.225 COVID-19 - Unemployment Insurance $-2.63B