FAC Explorer

Finding 1179725 (2025-038)

Material Weakness Repeat Finding
Requirement
ABEG
Questioned Costs
-
Year
2025
Accepted
2026-03-16
Audit: 392165
Organization: State of Nebraska (NE)
Auditor: NEBRASKA AUDITOR OF PUBLIC ACCOUNTS

AI Summary

  • Core Issue: Child care payments did not meet Federal and State requirements, with repeated findings since 2007.
  • Impacted Requirements: Issues included incorrect income calculations, billing above private rates, and discrepancies in attendance records.
  • Recommended Follow-Up: Review and enhance internal controls to ensure compliance with funding regulations and rectify identified errors to prevent future occurrences.

Finding Text

Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility & Matching Grant Number & Year: 2401NETANF, FFY 2024; 2301NECCDD, FFY 2023; 2401NECCDD, FFY 2024; 2401NECCDF, FFY 2024; 2501NECCDM, FFY 2025 Federal Grantor Agency: U.S. Department of Health and Human Services Criteria: 45 CFR § 98.67 (October 1, 2024) states, in part, the following: (a) Lead Agencies shall expend and account for CCDF funds in accordance with their own laws and procedures for expending and accounting for their own funds. * * * * (c) Fiscal control and accounting procedures shall be sufficient to permit: * * * * (2) The tracing of funds to a level of expenditure adequate to establish that such funds have not been used in violation of the provisions of this part. 42 USC § 9858k(b) (1992) states, “With regard to services provided to students enrolled in grades 1 through 12, no financial assistance provided under this subchapter shall be expended for– (1) any services provided to such students during the regular school day[.]” 45 CFR § 98.55 (October 1, 2024) states, in relevant part, the following: (a) Federal matching funds are available for expenditures in a State based upon the formula at § 98.63(a). (b) Expenditures in a State under paragraph (a) of this section will be matched at the Federal medical assistance rate for the applicable fiscal year for allowable activities, as described in the approved State Plan, that meet the goals and purposes of the Act. To be eligible for services, 45 CFR § 98.20 (October 1, 2024) requires a child to be under 13 years of age, a citizen, and reside with a family whose income does not exceed 85% of the State’s median income. Title 392 NAC 3-001.02(D) requires the recipient and child care provider to ensure that the services are delivered as authorized. Title 392 NAC 3-004.01 states the following: A provider must establish a private pay rate before being approved as an enrolled provider. Child Care Subsidy payments to a provider will not exceed the private pay rate. Title 392 NAC 3-004.01(A) states the following: The Department pays by attendance, not enrollment. Providers do not receive payment when the provider is on vacation, is ill, or is not providing care for some reason unrelated to the child or recipient. Title 392 NAC 4-002 states, in relevant part, the following: Before furnishing any service, each provider must sign an enrollment form agreeing: (A) No payments will be made for child care provided to a child before the service authorization date; (B) To provide service only as authorized, in accordance with the Department’s standards; * * * * (E) To accept a rate which is reasonable, necessary, and does not exceed the amount charged to private-paying persons; * * * * (G) To retain authorizations, billing documents, and attendance records for four years to support and document all claims[.] The Child Care Subsidy Provider Handbook (June 2023 revision), Section 5 (“Financial Matters”), states, in relevant part, the following: You must complete an attendance calendar to accurately reflect the dates on which child care services were provided, as well as the exact number of hours of service provided. You should mark “A” on the calendars for children who are absent. Up to five absent days can be billed per child per month. Nebraska Department of Health and Human Services’ Guidance Document for the Child Care Subsidy Program has the following guidance for Title 392 NAC Chapter 2-011, Categories of Eligibility Based on Income: The total amount of the sliding fee assessed will be based on 7% of the household’s gross income for all of their children enrolled in the subsidy program. It will not vary with the number of children in care, the amount of care they need, or the type of care they choose to use. The sliding fee must be paid each month to the provider before the provider bills the Department, it covers the first dollars of payment, regardless of when service begins or ends. The Child Care Subsidy Provider Handbook (June 2023 revision) requires that, for providers other than child care centers, “[P]arents/caregivers must sign the calendar at the end of the billing period.” EnterpriseOne is the official accounting system for the State of Nebraska, and all expenditures are generated from it. Good internal control requires procedures to ensure that payments are in accordance with Federal and State requirements. Condition: Child care payments did not comply with Federal and State requirements. A similar finding has been noted in our previous audit reports since 2007. Repeat Finding: 2024-045 Questioned Costs: $27,326 known See Schedule of Findings and Questioned Costs for chart/table. Statistical Sample: No Context: We noted claims that lacked support, did not agree to support, or billed more than authorized, as detailed below. Federal Random Sample We tested 25 child care claims paid with Federal funds. We noted seven claims with errors. Some payments had more than one type of error. • For one claim tested, the household’s income was not calculated correctly, which resulted in the family fee co-pay being incorrectly calculated. The Agency originally calculated the household’s income to be less than 100% of the Federal Poverty Level, and a family fee co-pay was not assessed. However, the household’s income was understated by $2,077, and a family fee co-pay of $315 should have been assessed. • For one claim tested, the rate the provider charged was more than the provider’s private rate. The provider charged $41.40/day, but the provider’s private rate was only $28/day. Additionally, the provider charged $28.70/partial day, but using an Agency-provided conversion table, the partial rate charged should only have been $15.56/partial day. • For five claims tested, the providers billed for more days than what was recorded on the child’s attendance sheet: o One provider improperly billed the Agency for the wrong sibling. o One provider billed for 21 days of child care in a month; however, the attendance calendar only reported 20 days of child care in the month. o One provider billed for 7 full days and 12 partial days of child care in a month; however, the attendance calendar only reported 2 full days and 12 partial days of child care in the month. o For two claims tested, the attendance records were not provided. • For one claim tested, the attendance record was not signed by the parent, as required for providers other than child care centers. Federal payment errors noted for the sample tested were $2,679. The total Federal sample tested was $12,979, and total child care Federal assistance claims for the fiscal year were $85,359,477. Based on the sample tested, the case error rate was 28% (7/25). The dollar error rate for the sample was 20.64% ($2,679/$12,979), which estimates the potential dollars at risk for fiscal year 2025 to be $17,618,196 (dollar error rate multiplied by the population). In addition to the $2,679 in questioned costs noted on the sample items tested, we noted $446 of questioned costs on other line items of the claims reviewed, which resulted from missing and inaccurate documentation. Excessive Units The Nebraska Family Online Client User System (NFOCUS) application was used to automate benefit/service delivery and claim processing and payments for the Child Care program. Due to the volume of claims processed by the NFOCUS application, the Agency did not perform a review of each claim paid. Therefore, the Agency relied on edit checks within the system to review claims and deny or suspend claims that did not meet the criteria determined by the Agency. In the prior year audit, on Finding 2024-015, we noted that the “UN” edit check (“Units too high for service dates and frequency”) was incorrectly bypassed on claims submitted and interfaced through the Child and Family Services Provider online claims portal, which appears to have been properly corrected in January 2025. However, the Agency posted several journal entries to charge the Federal child care grants during fiscal year 2025 for claims that occurred prior to January 2025. Therefore, numerous claims charged to the Federal child care grants during fiscal year 2025 did not have the “UN” edit check properly applied to them. We identified 865 lines paid with Federal funds, totaling $368,795, where the number of days or partial days billed exceeded the number of days in the service period. We selected 24 claim lines, totaling $33,870, for review and noted 16 claim lines with errors as follows: • The claims charged to Federal funds were “Version 1” of the claim. Sometimes an error is detected, and a “Version 2” of the claim is created with an underpayment or overpayment. We noted that 12 of the claim lines tested had a Version 2 where overpayments were created. However, the overpayments collected and recouped are credited to the State General Fund, not Federal funds. The 12 claim lines totaled $17,256 and are considered Federal questioned costs. Errors noted included two claim lines that billed 120 partial days for a 28-day period. The errors were discovered, and a Version 2 was created on January 18, 2025, but on January 30, 2025, the Agency moved the Version 1 claim to Federal funds, resulting in the Federal grant being overcharged. • Four claim lines did not agree to the attendance records, resulting in Federal questioned costs of $6,945. o One provider billed 37 partial days and 13 days for one month, when the attendance record only supported 19 days. o Another provider billed 58 partial days and 10 days for a 15-day period. The attendance record only supported 10 days. o A third provider billed 168 partial days in a 29-day period, which is not feasible. The attendance record only supported 12 partial days. o The last provider did not provide the attendance record. The provider billed 37 partial days and 15 days for one month. State Matching Claims States are required to match the Federal funds spent with the Federal Matching grant with State funded expenditures at the Federal Medical Assistance Percentage (FMAP) rate for the applicable fiscal year. Those State funding expenditures must be an eligible and allowable activity per the State Plan. The Agency periodically performs journal entries to move child care claims to the applicable business unit to identify and track the State matching expenditures. During the fiscal year, the Agency moved $10,560,322 of child care claims paid with State General funds to the business units for State matching expenditures. We tested 25 child care claims paid with State matching funds. We noted six claims with errors. • For one claim tested, the rate the provider charged was more than provider’s private rate. The provider charged $40/full day and $36/partial day, but the provider’s private rates were only $37/full day and $27/partial day. • For one claim tested, the provider billed for child care over the authorized amount. The provider was authorized 41 hours of child care a week; however, per the attendance sheet, the child received over 46 hours for one week tested. • For four claims tested, the providers billed for more days than what was recorded on the child’s attendance sheet. o One provider billed for 28 full days and 15 partial days, while the attendance sheet reported 27 full days and 0 partial days. o One provider billed for 8 full days and 5 partial days, while the attendance sheet reported 10 full days and 0 partial days. o One provider billed 13 full days and 6 partial days, while the attendance sheet reported 10 full days and 6 partial days. o One provider recorded full days of service from 8:00 a.m. to 5:00 p.m. for nine hours of service each day for the claim tested. The total number of days billed was 21 full days. However, according to the school calendar, school was in session for 15 of the 21 days billed; therefore, it is unreasonable that the provider provided services during the entire time billed. Payment errors noted for the sample tested were $943. The total sample tested was $10,490, and total child care matching claims for the fiscal year were $10,560,322. Based on the sample tested, the case error rate was 24% (6/25). The dollar error rate for the sample was 8.99% ($943/$10,490), which estimates the potential dollars at risk for fiscal year 2025 to be $949,373 (dollar error rate multiplied by the population). Cause: Ineffective review. The Agency does not have automated procedures to ensure attendance records agree to billing documents, service authorizations are not exceeded, and claims are in accordance with regulations. The edit check “Units too high for service dates and frequency” was incorrectly bypassed on claims submitted and interfaced through the Child and Family Services Provider online claims portal prior to January 2025. Effect: Ineffective review of claims increases the risk for errors, fraud, and misuse of State and Federal funds. Recommendation: We recommend the Agency implement procedures to ensure payments are allowable, adequately supported, and in accordance with State and Federal regulations. We also recommend the Agency ensure billing documents agree with attendance sheets. Management Response: The Agency agrees.

Corrective Action Plan

Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility & Matching Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will be completed to identify enhancements to this area. The Agency will develop a new fraud prevention process for the Resource Development team to enhance controls over attendance, billing, and the auditing of provider claims, and to ensure compliance. A Provider Probation process will be implemented to address identified billing concerns. The Agency will evaluate current regulations and requirements surrounding provider rate increases related to the Step Up to Quality provider rate enhancements and develop a process to address concerns with exceeding private pay rates. Contact: Nicole Vint Anticipated Completion Date: September 30, 2026

Categories

Matching / Level of Effort / Earmarking Eligibility

Other Findings in this Audit

  • 1179690 2025-025
    Material Weakness Repeat
  • 1179691 2025-026
    Material Weakness Repeat
  • 1179692 2025-020
    Material Weakness Repeat
  • 1179693 2025-020
    Material Weakness Repeat
  • 1179694 2025-018
    Material Weakness Repeat
  • 1179695 2025-020
    Material Weakness Repeat
  • 1179696 2025-020
    Material Weakness Repeat
  • 1179697 2025-020
    Material Weakness Repeat
  • 1179698 2025-061
    Material Weakness Repeat
  • 1179699 2025-021
    Material Weakness Repeat
  • 1179700 2025-022
    Material Weakness Repeat
  • 1179701 2025-023
    Material Weakness Repeat
  • 1179702 2025-024
    Material Weakness Repeat
  • 1179703 2025-026
    Material Weakness Repeat
  • 1179704 2025-025
    Material Weakness Repeat
  • 1179705 2025-026
    Material Weakness Repeat
  • 1179706 2025-030
    Material Weakness Repeat
  • 1179707 2025-025
    Material Weakness Repeat
  • 1179708 2025-026
    Material Weakness Repeat
  • 1179709 2025-025
    Material Weakness Repeat
  • 1179710 2025-026
    Material Weakness Repeat
  • 1179711 2025-031
    Material Weakness Repeat
  • 1179712 2025-032
    Material Weakness Repeat
  • 1179713 2025-033
    Material Weakness Repeat
  • 1179714 2025-034
    Material Weakness Repeat
  • 1179715 2025-035
    Material Weakness Repeat
  • 1179716 2025-036
    Material Weakness Repeat
  • 1179717 2025-037
    Material Weakness Repeat
  • 1179718 2025-025
    Material Weakness Repeat
  • 1179719 2025-026
    Material Weakness Repeat
  • 1179720 2025-029
    Material Weakness Repeat
  • 1179721 2025-038
    Material Weakness Repeat
  • 1179722 2025-041
    Material Weakness Repeat
  • 1179723 2025-039
    Material Weakness Repeat
  • 1179724 2025-040
    Material Weakness Repeat
  • 1179726 2025-041
    Material Weakness Repeat
  • 1179727 2025-025
    Material Weakness Repeat
  • 1179728 2025-026
    Material Weakness Repeat
  • 1179729 2025-027
    Material Weakness Repeat
  • 1179730 2025-028
    Material Weakness Repeat
  • 1179731 2025-042
    Material Weakness Repeat
  • 1179732 2025-043
    Material Weakness Repeat
  • 1179733 2025-044
    Material Weakness Repeat
  • 1179734 2025-025
    Material Weakness Repeat
  • 1179735 2025-026
    Material Weakness Repeat
  • 1179736 2025-045
    Material Weakness Repeat
  • 1179737 2025-046
    Material Weakness Repeat
  • 1179738 2025-025
    Material Weakness Repeat
  • 1179739 2025-026
    Material Weakness Repeat
  • 1179740 2025-054
    Material Weakness Repeat
  • 1179741 2025-055
    Material Weakness Repeat
  • 1179742 2025-017
    Material Weakness Repeat
  • 1179743 2025-025
    Material Weakness Repeat
  • 1179744 2025-026
    Material Weakness Repeat
  • 1179745 2025-047
    Material Weakness Repeat
  • 1179746 2025-048
    Material Weakness Repeat
  • 1179747 2025-049
    Material Weakness Repeat
  • 1179748 2025-050
    Material Weakness Repeat
  • 1179749 2025-051
    Material Weakness Repeat
  • 1179750 2025-052
    Material Weakness Repeat
  • 1179751 2025-053
    Material Weakness Repeat
  • 1179752 2025-054
    Material Weakness Repeat
  • 1179753 2025-055
    Material Weakness Repeat
  • 1179754 2025-056
    Material Weakness Repeat
  • 1179755 2025-057
    Material Weakness Repeat
  • 1179756 2025-033
    Material Weakness Repeat
  • 1179757 2025-058
    Material Weakness Repeat
  • 1179758 2025-059
    Material Weakness Repeat
  • 1179759 2025-060
    Material Weakness Repeat
  • 1179760 2025-062
    Material Weakness Repeat
  • 1179761 2025-063
    Material Weakness Repeat
  • 1179762 2025-018
    Material Weakness Repeat
  • 1179763 2025-064
    Material Weakness Repeat
  • 1179764 2025-065
    Material Weakness Repeat
  • 1179765 2025-066
    Material Weakness Repeat
  • 1179766 2025-019
    Material Weakness Repeat
  • 1179767 2025-067
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $332.35M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $260.39M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $107.69M
84.027 SPECIAL EDUCATION GRANTS TO STATES $95.25M
66.468 DRINKING WATER STATE REVOLVING FUND $53.69M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $38.86M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $36.43M
12.401 NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS $35.91M
93.659 ADOPTION ASSISTANCE $29.62M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $28.22M
64.015 VETERANS STATE NURSING HOME CARE $27.96M
93.563 CHILD SUPPORT SERVICES $27.53M
10.553 SCHOOL BREAKFAST PROGRAM $27.26M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $24.99M
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $23.96M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $22.63M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $22.21M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $22.19M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $21.75M
66.458 CLEAN WATER STATE REVOLVING FUND $17.14M
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $15.26M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $14.44M
96.001 SOCIAL SECURITY DISABILITY INSURANCE $13.47M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $13.27M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $12.75M
12.400 MILITARY CONSTRUCTION, NATIONAL GUARD $12.69M
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $11.85M
93.667 SOCIAL SERVICES BLOCK GRANT $11.18M
93.917 HIV CARE FORMULA GRANTS $9.99M
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $8.40M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $8.24M
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $8.14M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $7.62M
16.575 CRIME VICTIM ASSISTANCE $7.49M
15.605 SPORT FISH RESTORATION $7.24M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $6.51M
64.203 VETERANS CEMETERY GRANTS PROGRAM $6.51M
15.018 ENERGY COMMUNITY REVITALIZATION PROGRAM (ECRP) $6.06M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $6.02M
93.569 COMMUNITY SERVICES BLOCK GRANT $5.58M
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $5.36M
97.067 HOMELAND SECURITY GRANT PROGRAM $5.25M
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $4.98M
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $4.87M
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $4.59M
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $4.52M
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $4.43M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $4.35M
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $4.17M
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $4.17M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $4.11M
20.218 MOTOR CARRIER SAFETY ASSISTANCE $4.08M
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $3.72M
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $3.71M
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $3.71M
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $3.69M
93.788 OPIOID STR $3.59M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $3.49M
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $3.48M
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $3.40M
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $3.26M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $3.23M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $3.20M
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $3.19M
84.369 GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES $3.11M
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $3.05M
17.259 WIOA YOUTH ACTIVITIES $3.00M
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $2.91M
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $2.86M
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $2.78M
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $2.64M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $2.38M
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $2.36M
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2.36M
94.006 AMERICORPS STATE AND NATIONAL 94.006 $2.16M
84.425 EDUCATION STABILIZATION FUND $2.14M
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $2.06M
11.035 BROADBAND EQUITY, ACCESS, AND DEPLOYMENT PROGRAM $2.03M
97.045 COOPERATING TECHNICAL PARTNERS $2.02M
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $2.00M
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $1.95M
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $1.94M
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $1.93M
45.310 GRANTS TO STATES $1.90M
17.258 WIOA ADULT PROGRAM $1.85M
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $1.67M
84.421 DISABILITY INNOVATION FUND (DIF) $1.63M
64.014 VETERANS STATE DOMICILIARY CARE $1.59M
93.658 FOSTER CARE TITLE IV-E $1.55M
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1.52M
93.301 SMALL RURAL HOSPITAL IMPROVEMENT GRANT PROGRAM $1.51M
97.008 NON-PROFIT SECURITY PROGRAM $1.50M
14.275 HOUSING TRUST FUND $1.50M
84.368 COMPETITIVE GRANTS FOR STATE ASSESSMENTS $1.42M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1.39M
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $1.32M
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $1.31M
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $1.30M
16.813 NICS ACT RECORD IMPROVEMENT PROGRAM $1.24M
20.224 FEDERAL LANDS ACCESS PROGRAM $1.23M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $1.15M
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $1.13M
15.669 COOPERATIVE LANDSCAPE CONSERVATION $1.10M
15.634 STATE WILDLIFE GRANTS $1.07M
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $1.07M
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $1.03M
20.219 RECREATIONAL TRAILS PROGRAM $1.03M
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $1.01M
93.775 STATE MEDICAID FRAUD CONTROL UNITS $1.01M
17.801 JOBS FOR VETERANS STATE GRANTS $1.00M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $987,519
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $987,304
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $986,721
93.241 STATE RURAL HOSPITAL FLEXIBILITY PROGRAM $985,269
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $959,680
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $958,676
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $941,020
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $938,278
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $927,525
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $918,466
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $903,713
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $865,583
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $848,725
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $788,487
90.404 HAVA ELECTION SECURITY GRANTS $785,840
17.002 LABOR FORCE STATISTICS $774,870
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $757,573
93.165 GRANTS TO STATES FOR LOAN REPAYMENT $736,787
20.611 INCENTIVE GRANT PROGRAM TO PROHIBIT RACIAL PROFILING $732,286
93.070 ENVIRONMENTAL PUBLIC HEALTH AND EMERGENCY RESPONSE $730,219
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $716,061
66.817 STATE AND TRIBAL RESPONSE PROGRAM GRANTS $707,374
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $701,172
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $690,143
16.741 DNA BACKLOG REDUCTION PROGRAM $687,573
81.041 STATE ENERGY PROGRAM $681,793
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $660,221
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $656,923
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $647,969
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $627,246
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $610,562
93.946 COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS $605,912
30.001 EMPLOYMENT DISCRIMINATION TITLE VII OF THE CIVIL RIGHTS ACT OF 1964 $603,784
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $589,026
93.464 ACL ASSISTIVE TECHNOLOGY $587,677
64.005 GRANTS TO STATES FOR CONSTRUCTION OF STATE HOME FACILITIES $563,274
17.504 CONSULTATION AGREEMENTS $562,653
97.052 EMERGENCY OPERATIONS CENTER $562,493
84.372 STATEWIDE LONGITUDINAL DATA SYSTEMS $558,936
20.205 HIGHWAY PLANNING AND CONSTRUCTION $547,290
93.800 ORGANIZED APPROACHES TO INCREASE COLORECTAL CANCER SCREENING $536,823
39.003 DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY $526,470
66.805 LEAKING UNDERGROUND STORAGE TANK TRUST FUND CORRECTIVE ACTION PROGRAM $523,202
17.285 REGISTERED APPRENTICESHIP $518,270
93.586 STATE COURT IMPROVEMENT PROGRAM $515,730
97.039 HAZARD MITIGATION GRANT $513,999
16.754 HAROLD ROGERS PRESCRIPTION DRUG MONITORING PROGRAM $506,780
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $502,704
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $501,433
97.041 NATIONAL DAM SAFETY PROGRAM $493,945
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $484,450
59.061 STATE TRADE EXPANSION $473,631
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $473,299
93.197 CHILDHOOD LEAD POISONING PREVENTION PROJECTS, STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $467,634
66.802 SUPERFUND STATE, POLITICAL SUBDIVISION, AND INDIAN TRIBE SITE-SPECIFIC COOPERATIVE AGREEMENTS $461,707
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $452,817
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $448,809
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $427,309
15.514 RECLAMATION STATES EMERGENCY DROUGHT RELIEF $384,447
15.524 RECREATION RESOURCES MANAGEMENT $376,066
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $374,239
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $364,006
97.023 COMMUNITY ASSISTANCE PROGRAM STATE SUPPORT SERVICES ELEMENT (CAP-SSSE) $361,142
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $357,567
16.827 JUSTICE REINVESTMENT INITIATIVE $348,564
10.190 RESILIENT FOOD SYSTEM INFRASTRUCTURE PROGRAM $345,061
16.543 MISSING CHILDREN'S ASSISTANCE $344,951
20.700 PIPELINE SAFETY PROGRAM STATE BASE GRANT $342,947
66.920 SOLID WASTE INFRASTRUCTURE FOR RECYCLING INFRASTRUCTURE GRANTS $335,548
96.006 SUPPLEMENTAL SECURITY INCOME $335,377
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $327,739
93.090 GUARDIANSHIP ASSISTANCE $326,889
66.804 UNDERGROUND STORAGE TANK (UST) PREVENTION, DETECTION, AND COMPLIANCE PROGRAM $326,833
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $323,693
93.130 COOPERATIVE AGREEMENTS TO STATES/TERRITORIES FOR THE COORDINATION AND DEVELOPMENT OF PRIMARY CARE OFFICES $316,151
10.093 VOLUNTARY PUBLIC ACCESS AND HABITAT INCENTIVE PROGRAM $310,284
93.236 GRANTS TO STATES TO SUPPORT ORAL HEALTH WORKFORCE ACTIVITIES $306,969
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $304,016
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $303,358
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $301,655
17.273 TEMPORARY LABOR CERTIFICATION FOR FOREIGN WORKERS $300,400
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $300,382
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $300,249
16.320 SERVICES FOR TRAFFICKING VICTIMS $299,703
94.003 AMERICORPS STATE COMMISSIONS SUPPORT GRANT $294,737
84.177 REHABILITATION SERVICES INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND $292,666
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $292,437
93.336 BEHAVIORAL RISK FACTOR SURVEILLANCE SYSTEM $291,832
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $289,899
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $280,867
93.251 EARLY HEARING DETECTION AND INTERVENTION $275,248
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $274,234
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $270,352
10.645 FARM TO SCHOOL STATE FORMULA GRANT $263,123
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $261,874
21.026 HOMEOWNER ASSISTANCE FUND $259,032
66.046 CLIMATE POLLUTION REDUCTION GRANTS $256,411
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $254,532
12.112 PAYMENTS TO STATES IN LIEU OF REAL ESTATE TAXES $253,455
94.009 TRAINING AND TECHNICAL ASSISTANCE $250,186
93.913 GRANTS TO STATES FOR OPERATION OF STATE OFFICES OF RURAL HEALTH $247,123
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $246,427
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $236,066
93.270 VIRAL HEPATITIS PREVENTION AND CONTROL $233,724
17.225 UNEMPLOYMENT INSURANCE $230,905
66.032 STATE AND TRIBAL INDOOR RADON GRANTS $218,811
14.401 FAIR HOUSING ASSISTANCE PROGRAM $217,476
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $209,808
93.262 OCCUPATIONAL SAFETY AND HEALTH PROGRAM $207,617
17.245 TRADE ADJUSTMENT ASSISTANCE $205,615
66.442 WATER INFRASTRUCTURE IMPROVEMENTS FOR THE NATION SMALL AND UNDERSERVED COMMUNITIES EMERGING CONTAMINANTS GRANT PROGRAM $195,004
66.605 PERFORMANCE PARTNERSHIP GRANTS $193,151
17.271 WORK OPPORTUNITY TAX CREDIT PROGRAM (WOTC) $188,826
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $186,885
10.U01 NEBRASKA RURAL REHABILITATION PROGRAM $185,108
84.161 REHABILITATION SERVICES CLIENT ASSISTANCE PROGRAM $181,961
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $180,828
93.369 ACL INDEPENDENT LIVING STATE GRANTS $172,054
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $168,674
93.127 EMERGENCY MEDICAL SERVICES FOR CHILDREN $167,044
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $166,297
93.982 MENTAL HEALTH DISASTER ASSISTANCE AND EMERGENCY MENTAL HEALTH $157,252
66.433 STATE UNDERGROUND WATER SOURCE PROTECTION $155,339
93.314 EARLY HEARING DETECTION AND INTERVENTION INFORMATION SYSTEM (EHDI-IS) SURVEILLANCE PROGRAM $153,100
10.574 TEAM NUTRITION GRANTS $152,352
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $148,344
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $143,755
93.600 HEAD START $137,458
93.797 EXPANDING ACCESS TO WOMEN’S HEALTH GRANT $136,955
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $130,221
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $119,847
10.435 STATE MEDIATION GRANTS $119,387
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $118,221
93.079 COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE $112,178
66.454 WATER QUALITY MANAGEMENT PLANNING $109,550
93.U01 MEDICATED FEED INSPECTION CONTRACT $108,205
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $107,782
93.698 ELDER JUSTICE ACT – ADULT PROTECTIVE SERVICES $106,818
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $104,416
12.113 STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES $101,852
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $101,777
10.931 AGRICULTURAL CONSERVATION EASEMENT PROGRAM $100,500
84.358 RURAL EDUCATION $97,729
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $93,166
16.576 CRIME VICTIM COMPENSATION $86,525
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $86,236
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $84,047
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $82,588
10.575 FARM TO SCHOOL GRANT PROGRAM $79,780
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $79,450
20.614 NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (NHTSA) DISCRETIONARY SAFETY GRANTS AND COOPERATIVE AGREEMENTS $78,000
15.637 MIGRATORY BIRD JOINT VENTURES $72,101
64.U01 COOPERATIVE AGREEMENT FOR VETERAN TRAINING PROGRAM $71,519
15.946 CULTURAL RESOURCES MANAGEMENT $68,518
17.005 COMPENSATION AND WORKING CONDITIONS $66,690
10.541 CHILD NUTRITION-TECHNOLOGY INNOVATION GRANT $66,615
81.254 GRID INFRASTRUCTURE DEPLOYMENT AND RESILIENCE $64,806
93.413 THE STATE FLEXIBILITY TO STABILIZE THE MARKET GRANT PROGRAM $62,168
15.626 ENHANCED HUNTER EDUCATION AND SAFETY $58,302
66.039 DIESEL EMISSION REDUCTION ACT (DERA) NATIONAL GRANTS $58,121
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $54,871
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $54,451
38.006 STATE APPRAISER AGENCY SUPPORT GRANTS $51,370
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $50,754
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $42,915
21.031 STATE SMALL BUSINESS CREDIT INITIATIVE TECHNICAL ASSISTANCE GRANT PROGRAM $36,790
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $36,223
10.U02 HAZARDOUS WASTE MANAGEMENT $36,039
32.U01 FCC - CERTIFICATION $34,889
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $33,828
20.232 COMMERCIAL DRIVER'S LICENSE PROGRAM IMPLEMENTATION GRANT $32,459
11.032 STATE DIGITAL EQUITY PLANNING AND CAPACITY GRANT $29,045
84.310 STATEWIDE FAMILY ENGAGEMENT CENTERS $26,845
10.932 REGIONAL CONSERVATION PARTNERSHIP PROGRAM $26,553
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $25,784
93.234 TRAUMATIC BRAIN INJURY STATE DEMONSTRATION GRANT PROGRAM $24,793
93.734 EMPOWERING OLDER ADULTS AND ADULTS WITH DISABILITIES THROUGH CHRONIC DISEASE SELF-MANAGEMENT EDUCATION PROGRAMS – FINANCED BY PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) $23,480
10.666 SCHOOLS AND ROADS - GRANTS TO COUNTIES $23,395
66.820 STATE PROGRAMS FOR CONTROL OF COAL COMBUSTION RESIDUALS $22,246
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $21,362
84.144 MIGRANT EDUCATION COORDINATION PROGRAM $21,216
66.608 ENVIRONMENTAL INFORMATION EXCHANGE NETWORK GRANT PROGRAM AND RELATED ASSISTANCE $19,908
16.839 STOP SCHOOL VIOLENCE $17,264
97.043 STATE FIRE TRAINING SYSTEMS GRANTS $15,188
84.187 SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES $14,913
10.603 EMERGING MARKETS PROGRAM $14,319
10.477 MEAT, POULTRY, AND EGG PRODUCTS INSPECTION $12,197
16.922 EQUITABLE SHARING PROGRAM $11,717
15.511 CULTURAL RESOURCES MANAGEMENT $10,614
81.138 STATE HEATING OIL AND PROPANE PROGRAM $8,995
15.517 FISH AND WILDLIFE COORDINATION ACT $8,441
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $8,425
93.U03 FOOD INSPECTION CONTRACT $7,027
16.U01 DEA GRANTS $6,047
66.447 SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANT PROGRAM $4,773
15.224 CULTURAL AND PALEONTOLOGICAL RESOURCES MANAGEMENT $2,125
64.057 SUICIDE MORTALITY REVIEW COOPERATIVE AGREEMENTS $1,569
10.537 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) EMPLOYMENT AND TRAINING (E&T) DATA AND TECHNICAL ASSISTANCE GRANTS $1,303
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $1,017
93.981 IMPROVING STUDENT HEALTH AND ACADEMIC ACHIEVEMENT THROUGH NUTRITION, PHYSICAL ACTIVITY AND THE MANAGEMENT OF CHRONIC CONDITIONS IN SCHOOLS $158
84.326 SPECIAL EDUCATION TECHNICAL ASSISTANCE AND DISSEMINATION TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $117
20.200 HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM $71
16.550 STATE JUSTICE STATISTICS PROGRAM FOR STATISTICAL ANALYSIS CENTERS $-164
93.472 TITLE IV-E PREVENTION PROGRAM $-33,479
93.777 STATE SURVEY AND CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XVIII) MEDICARE $-36,869
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $-142,885
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $-1.15M
93.778 MEDICAL ASSISTANCE PROGRAM $-4.17M