FAC Explorer

Finding 1191579 (2025-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395445
Organization: Oregon State University (OR)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The University misreported federal costs by including expenses from Fiscal Years 2023 and 2024 in the Fiscal Year 2025 Schedule of Expenditures of Federal Awards (SEFA).
  • Impacted Requirements: This violates federal guidelines requiring accurate reporting of expenditures based on when they occur, as outlined in 2 CFR 200.
  • Recommended Follow-Up: The University should improve its cutoff procedures and internal controls to ensure federal costs are correctly identified and reported in the appropriate fiscal year.

Finding Text

Criteria or Specific Requirement: Entities receiving federal awards must identify in its accounts all federal awards expended and report those amounts on the Schedule of Expenditures of Federal Awards for the period the federal award was expensed. Specifically, in accordance with Uniform Administrative Requirements outlined in 2 CFR 200, the guidance states: • Per 2 CFR 200.502, the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. • Per 2 CFR 200.303, entities must establish and maintain internal controls which provide reasonable assurance that federal award expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. • In addition, per 2 CFR 200.510, the Schedule of Expenditures of Federal Awards (SEFA) must be prepared to reflect the awards for the period covered by the auditee’s financial statements. 2 CFR 200.510 also states that for costs to be allowable, they should be determined in accordance with generally accepted accounting principles (with exceptions provided in that part). Condition: The University’s year-end cutoff controls allowed for certain costs from Fiscal Year 2023 and Fiscal Year 2024 to be reported in the Fiscal Year 2025 SEFA. Context: During our testing of 40 payroll transactions, we found 1 instance of payroll related expenses that were incurred during Fiscal Year 2023 being charged to the federal program in Fiscal Year 2025 and 12 instances of payroll related expenses that were incurred during Fiscal Year 2024 being charged to the federal program in Fiscal Year 2025. Questioned Costs: Known amounts of Fiscal Year 2023 costs included in the Fiscal Year 2025 SEFA was $813 and known amounts of Fiscal Year 2024 costs included in the Fiscal Year 2025 SEFA was $23,838. Cause: Per the University, the cause for the 13 exceptions was due to the University improperly identifying the awards as State funded at inception. During Fiscal Year 2025, the University discovered that the award through the State of Oregon was Federally funded and re-indexed costs previously recorded on the State award indexes to Federal award indexes. During the re-indexing of these costs, the transaction dates of costs that were incurred during Fiscal Year 2023 and Fiscal Year 2024 were recorded with dates in Fiscal Year 2025 causing them to be included in the Fiscal Year 2025 SEFA. Effect: The University was out of compliance as it relates to identifying and reporting federal costs in the period incurred. Repeat Finding: No Recommendation: We recommend that the University evaluate its cutoff procedures to ensure that federal costs are identified and reported in the correct fiscal year. We also recommend that the University evaluate its internal controls to ensure that federal awards are properly identified as such at inception. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

2025-001: Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Educational Stabilization Fund ASSISTANCE LISTING Numbers: 84.425C – Governor’s Emergency Education Relief Fund 84.425R – Emergency Assistance to Non-Public Schools 84.425U – Elementary and Secondary School Emergency Relief Fund 84.425V – Emergency Assistance to Non-Public Schools Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Recommendation: We recommend that the University evaluate its cutoff procedures to ensure that federal costs are identified and reported in the correct fiscal year. We also recommend that the University evaluate its internal controls to ensure that federal awards are properly identified as such at inception. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OSU is implementing a campus-wide Administrative Modernization Program (AMP) to update technology, improve efficiencies, and ensure a comprehensive internal control environment. This modernization includes redesigning the university’s administrative and grant processes, including budget development, payroll lifecycle, employee recruitment, grant effort reporting, procurement, and others. A primary aspect of this optimization is a transition of the university’s enterprise resource planning (ERP) system from Banner to Workday effective July 1, 2026. To reflect this system transition, OSU’s actions in response to the finding will be taken in two stages: 1. For FY26, the Division of Research and Innovation (DRI) will run reports and screen for anomalies and mismatches of revenue type and fund type to identify awards with the correct federal fund when a federal program is identified with an ALN#. The screening will take place before the fiscal year end, allowing time for corrections to be made in Banner while the fiscal year is still active. 2. For FY27 and beyond, rather than a warning, critical custom validations will be required and established in Workday as follows: • Any award that uses an ALN# also must include the appropriate Fund and Revenue Category worktags on the award line • Any award with a federal sponsor or federal prime sponsor must have ALN# entered • Any award with a federal sponsor or federal prime sponsor must include the appropriate Fund and Revenue Category worktag on the award line Name of the contact person responsible for corrective action: Jennifer Creighton, Associate Vice President for Research Administration, Finance and Operations Planned completion date for corrective action plan: Corrective action to screen for anomalies and mismatches of revenue type and fund type in Banner to ensure awards are identified with the correct federal fund will occur by June 30, 2026. The establishment of custom validations in Workday to ensure identification of federal awards will occur and be ongoing with the new system implementation after July 1, 2026.

Categories

Reporting

Other Findings in this Audit

  • 1191572 2025-001
    Material Weakness Repeat
  • 1191573 2025-001
    Material Weakness Repeat
  • 1191574 2025-001
    Material Weakness Repeat
  • 1191575 2025-001
    Material Weakness Repeat
  • 1191576 2025-001
    Material Weakness Repeat
  • 1191577 2025-001
    Material Weakness Repeat
  • 1191578 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $160.40M
84.063 Federal Pell Grant Program $51.11M
47.050 Geosciences $35.67M
10.001 Agricultural Research_Basic and Applied Research $12.56M
47.078 Polar Programs $8.56M
47.074 Biological Sciences $8.48M
12.300 Basic and Applied Scientific Research $7.37M
47.049 Mathematical and Physical Sciences $5.65M
10.937 Partnerships for Climate-Smart Commodities $5.59M
47.070 Computer and Information Science and Engineering $5.38M
93.113 Environmental Health $4.67M
12.800 Air Force Defense Research Sciences Program $4.23M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $3.87M
10.511 Smith-Lever Funding (Various Programs) $3.85M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $3.49M
93.767 Children's Health Insurance Program $3.47M
15.812 Cooperative Research Units $3.39M
93.865 Child Health and Human Development Extramural Research $2.93M
10.450 Crop Insurance $2.45M
81.U80 TP Oregon State University Sodium $2.29M
10.310 Agriculture and Food Research Initiative (AFRI) $2.07M
11.417 Sea Grant Support $1.94M
15.247 Wildlife Resource Management $1.93M
12.910 Research and Technology Development $1.89M
84.033 Federal Work-Study Program $1.69M
15.245 Plant Conservation and Restoration Management $1.67M
84.047 TRIO_Upward Bound $1.51M
93.143 NIEHS Superfund Hazardous Substances_Basic Research and Education $1.48M
93.855 Allergy and Infectious Diseases Research $1.46M
11.478 Center for Sponsored Coastal Ocean Research_Coastal Ocean Program $1.39M
81.135 Advanced Research Projects Agency - Energy $1.38M
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $1.34M
10.320 Sun Grant Program $1.33M
93.778 Medical Assistance Program $1.30M
12.431 Basic Scientific Research $1.29M
81.124 Predictive Science Academic Alliance Program $1.29M
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous grants $1.21M
43.008 Education $1.21M
10.202 Cooperative Forestry Research $1.16M
43.U07 NASA HyperNAV-II $1.13M
84.007 Federal Supplemental Educational Opportunity Grants $1.11M
11.400 Geodetic Surveys and Services (Geodesy and Applications of the National Geodetic Reference System) $1.10M
84.042 TRIO_Student Support Services $1.08M
66.511 Office of Research and Development Consolidated Research/Training/Fellowships $1.03M
11.012 Integrated Ocean Observing System (IOOS) $982,696
10.U32 CSU Northwest Mountain Food Busines $960,314
93.359 Nurse Education, Practice Quality and Retention Grants $951,948
11.U07 NOAA NEWPORT OPERATION AND MAINTENA $935,558
84.U02 ODE Improv Inclusion Efforts Erly $930,836
12.U18 DARPA RABiT: Refinement of Approxim $870,005
11.619 Arrangements for Interdisciplinary Research Infrastructure $863,052
93.350 National Center for Advancing Translational Sciences $812,782
93.394 Cancer Detection and Diagnosis Research $753,902
84.149 Migrant Education_College Assistance Migrant Program $744,013
10.U90 USDA PPSG Modeling, Monitoring and $696,512
84.184 School Safety National Activities (formerly, Safe and Drug-Free Schools and Communities-National Programs) $684,745
84.305 Education Research, Development and Dissemination $628,786
84.365 English Language Acquisition State Grants $607,607
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $600,755
10.U93 USDA Protecting water security wild $560,908
10.907 Snow Survey and Water Supply Forecasting $556,085
47.075 Social, Behavioral, and Economic Sciences $551,618
11.017 Ocean Acidification Program (OAP) $547,830
93.U01 ABTA Epidemiology and Infection Con $536,705
10.514 Expanded Food and Nutrition Education Program $517,298
84.424 Student Support and Academic Enrichment Program $505,291
93.213 Research and Training in Complementary and Integrative Health $502,584
11.405 Cooperative Institute (Inter-Agency Funded Activities) $501,396
15.U06 ODFW Genotyping of carnivore scat $500,309
10.519 Equipment Grants Program $499,432
12.U06 ARMY Quantification and Iden $485,939
93.121 Oral Diseases and Disorders Research $484,519
81.U07 DOE Avian Pred Juvenile Salmonids $468,789
81.U79 TP In-Situ Tribological Testing in $463,794
84.141 Migrant Education_High School Equivalency Program $448,945
15.U11 ODFW Sage-grouse/Raven Study $446,236
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $445,108
81.U78 TP In-situ Mechanical Testing in Li $411,716
93.U03 EXBI Lipid Development $407,189
81.U06 BPA Ocean Survival Of Salmonids $403,273
11.431 Climate and Atmospheric Research $401,361
12.U39 UW NAVFAC Marine Energy FY21 & FY22 $400,916
93.393 Cancer Cause and Prevention Research $398,591
15.423 Bureau of Ocean Energy Management (BOEM) Environmental Studies (ES) $392,260
81.U24 INL Pump Commissioning Flow Test $390,360
10.174 Acer Access Development Program $385,824
81.113 Defense Nuclear Nonproliferation Research $382,402
12.U04 ARMY Managing yellow starthistle us $367,373
10.604 Technical Assistance for Specialty Crops Program $364,054
84.116 Fund for the Improvement of Postsecondary Education $343,029
11.039 Regional Technology and Innovation Hubs $341,018
84.335 Child Care Access Means Parents in School $337,168
10.U86 USDA Phytophthora Diagnostics $330,797
15.U16 USDI Complete PNW Lentic AIM Vegeta $327,897
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance $326,872
15.U20 USDI PN-33: PNW Terrestrial AIM Veg $325,598
11.472 Unallied Science Program $324,352
20.U32 SCIP Concrete Curing Quantification $321,969
45.130 Promotion of the Humanities_Challenge Grants $321,765
15.657 Endangered Species Conservation – Recovery Implementation Funds $321,575
10.311 Beginning Farmer and Rancher Development Program $320,314
12.U49 SU California-Pacific-Northwest AI $308,205
10.219 Biotechnology Risk Assessment Research $303,563
47.U05 NSF IPA Assignment as NSF Program $302,407
12.U08 ARMYCOE Field Assess PFAS-impacted $301,663
81.U10 DOE Ocean Survival Of Salmonids $290,891
11.011 Ocean Exploration $278,620
10.U09 USDA Tribal Roundtables $277,004
15.232 Wildland Fire Research and Studies $275,701
81.U49 ORNL Secure Ecosystem Engineering $275,556
93.273 Alcohol Research Programs $274,547
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $272,441
12.U43 UW Sup to Micorgrids PacWave $269,365
11.U14 UMDES Living Marine Resources Coop $268,414
66.044 Wildfire Smoke Preparedness in Community Buildings Grant Program $265,322
15.U15 USDI AIM Veg Sampling PN LEN-3 for $264,523
10.698 State & Private Forestry Cooperative Fire Assistance $263,835
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $258,646
20.U06 ISU Preventing Potential Alkali-Si $256,944
10.U92 USDA Processing & Analysis Bioacous $254,223
47.083 Office of Integrative Activities $250,931
15.U09 ODFW Pop Assess Western Sooty Grous $247,403
15.805 Assistance to State Water Resources Research Institutes $239,698
10.527 New Beginnings for Tribal Students $234,488
93.994 Maternal and Child Health Services Block Grant to the States $233,660
10.U34 USDA Assessing the impacts of tree $231,567
81.U85 SNL OSU Radio System Upgrade $224,039
47.U06 NSF Pankaj Jaiswal IPA Agreement $222,833
15.654 National Wildlife Refuge System Enhancements $220,990
10.U19 USDA Water security New source watr $218,990
10.902 Soil and Water Conservation $216,686
81.U08 DOE Avian Predation Juvenile Sal $215,934
12.U40 UW Ocean Motion Technologies Novel $213,618
12.420 Military Medical Research and Development $211,965
21.027 Coronavirus State and Local Fiscal Recovery Funds $206,496
93.233 National Center on Sleep Disorders Research $205,115
81.U14 INL ATR I-LOOP PRIMARY CIRCULATION $204,589
10.U83 USDA Occupancy of N. Spotted Owls $203,518
10.U98 USDA Remote Sensing Forest Biodiver $198,731
10.U68 USDA ForSys scenario investment pla $196,028
81.U33 LEID Advanced CSEM For Groundwater $195,346
10.U07 FS A Partnership to Develop a Relia $195,048
47.U07 NSF R. Letelier IPA: NSF Biological $194,167
10.U67 USDA Forest-Wide Project Restoratio $192,833
97.061 Centers for Homeland Security $192,544
12.U37 UW NAVFAC Marine Energy 2022 $187,023
10.175 Farmers Market and Local Food Promotion Program $186,864
10.220 Higher Education - Multicultural Scholars Grant Program $186,152
47.U01 ARNL FY25 USHPRR Flow Test Design $185,481
15.670 Adaptive Science $184,698
12.U01 ARMY Assess Possible Poly- and Perf $183,890
10.U80 USDA New tools identify upper exten $182,092
10.U05 USDA Support for the H.J. Andrews $181,706
15.228 BLM Wildland Urban Interface Community Fire Assistance $179,691
15.078 Snow Water Supply Forecasting $174,287
20.U24 ODOT Or driver record & crash data $172,674
10.U49 USDA Continental United States Wild $172,399
15.616 Clean Vessel Act $172,275
81.104 Environmental Remediation and Waste Processing and Disposal $167,886
20.U26 ODOT Real-time Surface Monitoring f $165,698
81.U57 PNNL Industrial Engineering Support $164,527
11.477 Fisheries Disaster Relief $164,025
81.U13 INL Assessment of the Corrosion Per $163,042
15.U05 ODFW Factors Influencing Mule Deer $162,503
12.U47 ONR Kipp IPA $160,162
47.U04 NSF IPA as Office Head, OISE $159,673
11.419 Coastal Zone Management Administration Awards $156,926
77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program $155,764
15.U13 PSUX BLM Northern California Terres $153,171
93.243 Substance Abuse and Mental Health Services_Projects of Regional and National Significance $152,716
10.U82 USDA Northn Spotted Owls in OR & WA $152,345
15.684 White-nose Syndrome National Response Implementation $150,429
10.163 Market Protection and Promotion $149,822
81.U04 ARNL Planning for USHPRR LEU $148,013
81.U29 LBNL AmeriFlux Management Project C $147,969
15.U08 ODFW OR - Sage-Grouse SE Oregon $147,254
10.U78 USDA MPSG Vegetation Mapping of Non $147,142
10.U69 USDA Geomorphic and Hydrologic Cont $146,876
12.U29 OHIU Point Cloud Transformation Too $146,821
10.729 Inflation Reduction Act - National Forest System $146,645
12.U09 ARMYCOE Imprvd HABs Prdctn w/ Hybri $146,187
43.U08 NASA LASER SINTERING OF NOVEL INK S $145,946
15.015 Good Neighbor Authority $145,426
10.184 Meat and Poultry Processing Capacity - Technical Assistance $145,059
12.U35 UCSD DRSL Database Transform $144,543
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $144,281
43.U11 NASA Bisson - Intergovernmental Per $143,529
20.U18 ODOT INCREASING ASPHALT RECYCLING $142,424
93.103 Food and Drug Administration_Research $141,789
20.U23 ODOT NEW METHODS FOR IMPROVING LOAD $141,715
15.U21 USDI PN-41: Data Specialist for BLM $140,014
12.U11 BAH 3D Visualization HPC Modelin $138,668
10.200 Grants for Agricultural Research, Special Research Grants $137,149
81.U39 LLNL New Ocean Surface Boundary $136,585
81.121 Nuclear Energy Research, Development and Demonstration $134,564
11.U15 NOAA CORIOLIX Sup $133,781
11.U11 ODFW Enhancing co-occurrence assess $133,773
81.U02 ANLW: OSU Support to INL for AquaPV $133,176
15.678 Cooperative Ecosystem Studies Units $132,224
81.U36 LEID WAAM process development for H $131,080
81.U74 SNL Maximize Carbon Sequestration $130,483
10.U87 USDA Point cloud-based augmentation $129,442
12.903 GenCyber Grants Program $128,881
84.425 Education Stabilization Fund $128,038
10.U38 USDA Forest vegetation mapping $127,053
15.664 Fish and Wildlife Coordination and Assistance $126,927
10.U23 USDA Water Security - Ecological P $125,602
93.575 Child Care and Development Block Grant $125,166
15.808 U.S. Geological Survey_ Research and Data Collection $122,998
12.U28 OHIU Data-driven and Scale-variant $122,083
11.473 Office for Coastal Management $122,058
10.716 Wildfire Crisis Strategy Landscapes $119,907
20.U30 OKST Integrating construction pract $119,671
10.U71 USDA Integration monitoring, model $119,613
10.U37 USDA Automatic acoustic classif $117,928
43.U04 MSUN Unmanned Aerial Systems (UAS) $115,687
20.U21 ODOT Low-Carbon Ultra-High-Performa $115,654
93.837 Cardiovascular Diseases Research $113,927
10.329 Crop Protection and Pest Management Competitive Grants Program $113,294
15.630 Coastal $112,221
81.U83 INL NUC Activities at Oregon State $110,466
11.439 Marine Mammal Data Program $107,973
66.509 Science To Achieve Results (STAR) Research Program $107,847
12.U12 BMI MARINE ENERGY MICROGRID (MEM) $105,881
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $105,311
20.U25 ODOT Overcoming Major Balanced Mix $104,932
12.225 Commercial Technologies for Maintenance Activities Program $104,667
10.U02 ALBC Almonds to improve gut health $104,494
20.U09 ODOT Automated Wildlife Detection $103,057
66.714 Regional Agricultural IPM Grants $102,897
47.079 Office of International Science and Engineering $102,623
81.089 Fossil Energy Research and Development $102,505
10.U42 USDA CFLRP Forest Veg & Fuels Monit $101,481
20.U22 ODOT Method Development for Constru $101,060
10.U70 USDA Integrating molecular diet an $100,822
15.820 National Climate Change and Wildlife Science Center $100,774
15.628 Multistate Conservation Grant $99,951
81.U70 POET Twin Ocean Power Wave Energy C $99,316
11.609 Measurement and Engineering Research and Standards $98,624
81.U69 POET Experimental Validation and An $97,817
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $97,143
20.U35 TOXC Additional Considerations for $97,001
81.U01 ANL (Project ELM) Enabling Lithium $96,942
10.U07 USDA The Right Action in the Right $96,936
81.U42 LLNL Unraveling the Heavy Side of R $96,826
20.U17 ODOT Improved Rockslope Safety for $96,782
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $96,340
10.U63 USDA Fire, freshwaters, and salvage $95,926
12.U32 SSC Characterizing Autonomy Interfe $95,599
10.U96 USDA R6 Bat Hub Monitoring $93,190
93.595 Welfare Reform Research, Evaluations and National Studies $92,801
10.025 Plant and Animal Disease, Pest Control, and Animal Care $91,988
10.229 Extension Collaborative on Immunization Teaching & Engagement $91,063
20.U04 CDOT Implementation of advanced tec $90,887
20.U16 ODOT Implementation Requirements fo $90,745
81.U58 PNNL Influence of coadsorbates and $90,163
12.U42 UW Sup to Micorgrids PacWave $90,105
12.U03 ARMY Development of a Prototype Geo $89,854
93.185 Immunization Research, Demonstration, Public Information and Education_Training and Clinical Skills Improvement Projects $89,735
81.U27 LANL Adv Monte Carlo Radiation $89,435
84.038 Federal Perkins Loan Program_Federal Capital Contributions $87,230
11.U16 NOAA NEWPORT OPERATION AND MAINTENA $87,023
10.U43 USDA Climate adaptation strategies $86,502
43.U09 UCSD ODYSEA Phase A $86,307
81.U48 ORNL OSU_GWAS_RFP $85,968
20.109 Air Transportation Centers of Excellence $85,341
10.931 Agricultural Conservation Easement Program $84,833
15.605 Sport Fish Restoration $84,558
10.U36 OT OSU TOPP Partnership $84,048
81.U17 INL Fluidic Testing of Enhanced Hea $83,916
12.U07 ARMYCOE Development of prototype mi $83,754
10.714 Infrastructure Investment and Job Act Joint Fire Science Program (Research & Development) $82,288
12.U19 DOD ER24-C5-4250 BioCRAB $82,254
10.962 Cochran Fellowship Program-International Training-Foreign Participant $81,938
84.200 Graduate Assistance in Areas of National Need $80,799
47.076 Education and Human Resources $80,039
81.U03 ARNL Coat and Dry Process Polymeric $79,961
81.U51 PNNL AI/ML Information Barriers $79,811
81.U76 SNL Neutron Radiography Capability $79,289
15.631 Partners for Fish and Wildlife $78,938
10.U22 USDA improve forest mapping $78,800
15.655 Migratory Bird Monitoring, Assessment and Conservation $76,789
66.U03 THHN Climate Vulnerability Assessme $75,807
10.674 Wood Utilization Assistance $75,635
10.U18 USDA Water security Nature-based so $74,431
10.U20 USDA Water security: Enabling data $72,964
43.U06 NASA HLS GeoFM $72,837
10.U15 USDA Vegetation Analysis Accounts $72,194
20.U02 Cascadia Lifelines Research Consort $72,166
15.U07 ODFW Mule deer/pronghorn migration $72,087
10.U12 USDA Using environmental-DNA tools $71,765
10.500 Cooperative Extension Service $71,673
10.U61 USDA Examining deterrents nat fores $71,600
47.084 Technology, Innovation, and Partnerships $71,146
93.877 Autism Collaboration, Accountability, Research, Education, and Support $70,789
10.515 Renewable Resources Extension Act $69,553
20.U03 CDOT Implementation of Advanced Sus $69,481
10.U62 USDA Explore remote sensing methods $69,170
11.U12 ODFW Monitoring Spatio-temporal Cha $68,926
81.U12 INL 3D printing of 316L/CNT composi $68,423
10.U35 USDA Assessing trends PNW long-term $68,193
20.U01 ARAI PEM Durability Test Thresholds $67,973
20.200 Highway Research and Development Program $66,720
47.U02 NOBF GCE-NobleReach Agreement $64,953
12.U36 USA Combining global OBS and CTBTO $64,738
10.U45 USDA Climate-smart Approach to Lan $64,492
93.667 Social Services Block Grant $63,312
10.U53 USDA Develop History of the Siuslaw $62,924
10.U09 FS Prioritizing aquatic and riparia $62,099
81.U20 INL Joint R&D of a digital twin for $61,739
11.U13 ODSL Wasson Creek Watershed $61,675
12.U44 WGTL Real-Time Detection of Operato $61,554
10.932 Regional Conservation Partnership Program $60,412
10.U13 USDA Using Experimental Forests to $60,272
20.U13 ODOT Distracted Driving: Evaluating $60,000
66.962 Geographic Programs - Columbia River Basin Restoration (CRBR) Program $59,591
81.U38 LLNL Mercury on GPUs $59,275
81.112 Stewardship Science Grant Program $58,744
10.U27 USDA Analyzing stream-groundwater $58,609
10.U24 USDA Wildlife monitoring conserv $58,075
10.U40 USDA Bryophyte & Vascular Plant Rsp $58,057
12.U48 ONR Kipp IPA Extension $57,654
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $57,285
81.U77 SNL WEC Control Constraint Handling $57,233
10.U58 USDA EMS4D: multi-scale fuel map $56,921
10.U59 USDA Estimate Economic Value Wildfi $56,854
81.U31 LBNL Modeling Wood Heater Chimney D $56,219
10.U06 USDA Sustainable Meadow Creek Cows $55,106
81.U32 LBNL Optimizing Bio-jet Fuel Blends $55,102
66.126 The San Francisco Bay Water Quality Improvement Fund $54,714
10.U30 VAR-FED Wood-Based Comp $54,605
43.001 Science $54,569
81.U52 PNNL Community centered design meth $53,410
10.U02 USDA Science Communication Outreach $53,092
12.630 Basic, Applied, and Advanced Research in Science and Engineering $53,058
10.U57 USDA Empirical evidence wildfire im $52,822
10.652 Forestry Research $51,743
10.U97 USDA Region 6 Landscape Model $50,821
10.U41 WUSATA Ingredient Key Attributes Ap $50,227
11.U04 NGAX Rsearch Assistance for Otdr Rc $50,144
10.U14 USDA Using genetic tools to identif $50,021
12.U26 NLLC Additive Manufacturing of Mult $50,000
93.U06 WE Child Proximity to oil cancer ri $50,000
21.009 Volunteer Income Tax Assistance (VITA) Matching Grant Program $49,999
12.U34 TRSY Triton Directional Sensor Ph 2 $49,856
81.U53 PNNL DGRP - Margaret Conley $49,200
81.U44 NEEA UCM Cybersecurity $49,091
10.U15 ODA Overcome Barriers to Cover Crop $48,760
43.U10 UNH Net Primary Production GLIMR $48,749
15.U10 ODFW Response Carnivores Redcd Prey $48,588
93.U05 UOCC Advance enviro health in Afric $48,330
10.U10 FS Understanding & Evaluating USFS $48,018
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $47,920
12.U25 NAVY Desert bighorn sheep populatio $47,036
15.U02 ODFW Determining Western Yellow Rai $46,747
93.867 Vision Research $46,702
10.176 Dairy Business Innovation Initiatives $46,610
93.351 Research Infrastructure Programs $46,394
10.U17 USDA Water Security - Ecosystem Int $46,245
10.U55 USDA Develop updated 1991-2020 clim $46,089
81.U73 SNL Materials Advancements for Sili $45,328
81.U60 PNNL Joint and Collaborative Resear $45,149
12.U16 CSM Comp Forensic Approach Source A $44,806
10.U48 USDA Continental United States Vege $44,474
11.U02 DRI Enhance Climate Service & Eqty $44,230
93.U04 IU Measurement error correction app $44,167
66.708 Pollution Prevention Grants Program $44,001
43.U02 ASU L'Space Evaluation C & D $43,598
10.331 Food Insecurity Nutrition Incentive Grants Program $43,383
20.U28 ODOT SIGNAL-CONTROLLER-IN-THE-LOOP $42,867
10.U37 USDA Forest Ops Training LARI $42,863
81.008 Cybersecurity, Energy Security & Emergency Response (CESER) $42,480
81.U41 LLNL Roles of volatile organic comp $42,078
15.945 Cooperative Research and Training Programs – Resources of the National Park System $41,615
10.U13 NCASIF Interplay between Sampling $41,577
15.246 Threatened and Endangered Species $41,529
93.279 Drug Abuse and Addiction Research Programs $41,053
81.U64 PNNL PREPARES Project Oregon State $40,932
81.U68 PNNL-OSU Distinguished Graduate Res $40,875
81.U11 DTNA Supertruck 3 - Energy Managem $40,746
20.205 Highway Planning and Construction $40,544
10.U22 USDA Wildfire Crisis Research: Env $40,076
93.945 Assistance Programs for Chronic Disease Prevention and Control $40,018
81.U47 ORNL New user-friendly ecosystem fo $39,844
10.U17 PU Clint Shock Research $39,812
10.707 Research Joint Venture and Cost Reimbursable Agreements $39,587
93.242 Mental Health Research Grants $39,118
10.U27 VAR-FED NW Tree Improvemnt Co-op $38,849
81.U84 ODOE Maintenance of Oregon Explorer $38,382
81.U28 LBNL AmeriFlux Management Project C $38,067
10.U73 USDA Linking Genomics and Climate $38,049
81.U25 INL SUPPORTING DESIGN AND ANALYSIS $38,000
10.U44 USDA Climate Change Effects Salmon $37,430
10.730 Community Project Funds - Congressionally Directed Spending $37,411
81.U55 PNNL Effects wildfires hydrology, $37,137
10.U08 USDA Timberland mrkts climate chang $37,016
15.815 National Land Remote Sensing_Education Outreach and Research $36,354
11.441 Regional Fishery Management Councils $36,149
81.U67 PNNL Undrstnd Hydrologic Residence $35,859
10.684 International Forestry Programs $35,720
45.301 Museums for America $34,664
10.U72 USDA Interacting influence timber $34,645
10.290 Agricultural Market and Economic Research $33,771
10.U50 USDA Culturally Significant Plant $33,536
20.U12 ODOT DEVELOPING GUIDANCE ON LEADING $33,384
10.U95 USDA R4 Idaho NABat with NW Bat Hub $33,196
12.U33 STIT 3D Point Cloud Registration an $32,856
20.701 University Transportation Centers Program $32,063
10.333 Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative $31,962
10.U24 USDA A bottom-up, stakeholder-drive $31,563
10.U94 USDA R1 Idaho NABat with NW Bat Hub $31,481
15.660 Endangered Species - Candidate Conservation Action Funds $31,309
19.U01 IUCN Sustainable cooperation on Sha $31,138
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) $30,977
10.304 Homeland Security_Agricultural $30,804
12.U24 MMC A decadal assessment of gray wh $30,653
81.U72 SNL FOSWEC Digital Twin $30,386
10.U01 ALBC Almonds improve microbiome $30,284
93.788 Opioid STR $30,235
20.U29 ODOT Wrkplc Spprt: Undrstndng Wrl $29,472
20.U15 ODOT IMPLEMENTATION OF BALANCED MIX $29,249
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $29,114
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $28,841
10.U29 VAR-FED Tree Improvement Research $28,839
10.U31 USDA Assess Douglas-fir seed source $28,672
10.U25 VAR-FED Ctr Intnsv Pltd-Forest Sil $28,312
11.U01 ABMI Validating a biophysical indiv $28,142
97.039 Hazard Mitigation Grant $28,020
10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants $27,816
10.U21 USBB Soy flour-based adhesives $27,740
12.U45 WTLX Additively Manufactured Functi $27,713
10.207 Animal Health and Disease Research $26,814
10.U20 USBB Biodegradability of soybean oi $26,527
10.680 Forest Health Protection $26,510
93.307 Minority Health and Health Disparities Research $26,152
20.U31 OKST Intelligent Track Transitions $25,794
11.U08 NOAA Oceanographic Instrumentation $25,584
10.U81 USDA Next Generation Fuels Data $25,176
10.U11 USDA Updating the Recreation Econom $25,068
81.U15 INL Dynamic Scaling Analysis of Acc $24,976
10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants $24,930
81.U16 INL Flow Testing Facility Standby $24,462
81.U43 ME Newberry Geothermal Project $24,429
10.U01 USDA Satellite-Based Change Detecti $24,271
66.U04 TEPX NRPF Tillamk Estres Partnershp $24,000
15.U18 USDI Forest Genetics Support Manage $23,915
10.217 Higher Education - Institution Challenge Grants Program $23,837
10.U47 USDA Community Vulnerability Wild $23,455
66.U01 HEI Impacts of Vehicle Emission Reg $22,233
95.001 High Intensity Drug Trafficking Areas Program $22,194
81.U23 INL Propane Dehydrogenation Using A $21,981
66.U02 TEP Natural Resource Policy Fellows $21,820
20.325 Consolidated Rail Infrastructure and Safety Improvements $21,809
43.U05 NASA Global assessment of climate d $21,752
15.237 Rangeland Resource Management $21,650
10.U16 USDA Vegetation mapping & analysis $21,117
20.U27 ODOT Renewable Propane Proof Concep $21,023
93.226 Research on Healthcare Costs, Quality and Outcomes $20,892
10.U03 AWC Standardztn of Thermal Mod $20,831
81.U26 INL TREAT HENRI-PROTOTYPE $20,442
10.U84 USDA Optimizing deployment of mobil $20,427
10.210 Higher Education – Graduate Fellowships Grant Program $20,399
10.U46 USDA Collaborative Species Change M $20,227
10.U28 VAR-FED Swiss Needle Cast Cooperatv $20,113
93.958 Block Grants for Community Mental Health Services $20,000
11.459 Weather and Air Quality Research $19,985
10.330 Alfalfa and Forage Research Program $19,962
12.U05 ARMY Processes Controlling Ignition $19,959
81.049 Office of Science Financial Assistance Program $19,310
10.903 Soil Survey $19,069
10.U05 DMI Suppressing growth Listeria $18,704
10.U79 USDA Native Plant Restore Forest La $18,563
81.U34 LEID NETL 3D Printing of SiC-SiC $18,338
10.905 Plant Materials for Conservation $18,317
11.008 NOAA Mission-Related Education Awards $18,238
15.U19 USDI Interactive Effects of Predato $17,364
15.U04 ODFW Examining ocean acidification $17,166
10.515 RENEWABLE RESOURCES EXTENSION ACT and NATIONAL FOCUS FUND PROJECTS $16,815
81.U54 PNNL Distinguished Grad Research $16,610
10.912 Environmental Quality Incentives Program $16,568
10.U18 PU Potatoes USA Trials $15,909
11.U17 NTV External Coordinator for CIE $15,901
93.859 Biomedical Research and Research Training $15,891
81.U45 NREL Solar Co-Loc Dry Farmed Veg $15,862
81.U37 LLNL Crustal Structure Analysis Cau $15,779
10.U65 USDA Forest Develop Histories Fire $15,568
45.161 Promotion of the Humanities_Research $15,086
11.469 Congressionally Identified Awards and Projects $15,067
11.U06 NOAA Kemp's Ridley Management Strat $15,056
81.087 Renewable Energy Research and Development $15,036
11.U05 NOAA FRAM Data Collect $15,000
15.517 Fish and Wildlife Coordination Act $14,966
20.U33 SWRI Collaborative Research: Next G $14,500
10.U10 USDA Understand Linkages Forest Man $14,097
10.U38 USDA Biodiversity Risks Resilience $14,021
11.U18 NTV Regional Coordinator for the Ce $13,980
20.U19 ODOT Landslide and Bluff Retreat $13,835
93.581 Improving the Capability of Indian Tribal Governments to Regulate Environmental Quality $13,652
11.432 National Oceanic and Atmospheric Administration (NOAA) Cooperative Institutes $13,545
10.U33 USDA Assessing effects of drought $13,398
10.U08 FS Ecological resilience and threat $13,359
12.U38 UW NAVFAC Marine Energy 2024 $13,297
47.041 Engineering Grants $12,997
64.U02 VRHR Intergovernmental Personnel Ag $12,925
10.U54 USDA Develop treatment response grp $12,693
43.U03 JPL Strategy for developing new coa $12,638
93.395 Cancer Treatment Research $12,456
10.558 Child and Adult Care Food Program $12,434
20.U36 MTU Expanding Summer Youth Programs $12,375
11.420 Coastal Zone Management Estuarine Research Reserves $12,195
15.611 Wildlife Restoration and Basic Hunter Education $12,143
10.U25 USDA An evaluation in tradeoffs in $12,103
81.U59 PNNL Irradiation effects on ductile $11,974
12.U22 ISSI APOP 2024-25: Variable nozzle $11,781
43.007 Space Operations $11,725
10.U19 USBB Biodegradability of soybea $11,660
81.U46 ONTO Battery Design for Economic Re $11,569
15.248 National Landscape Conservation System $11,433
10.U36 USDA assisted population migration $11,426
93.866 Aging Research $11,413
10.U14 NCASIF Using small area estimatn 3D $11,310
10.U52 USDA Designing Cover Crop Systems $11,023
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (NLGCA) $10,845
10.U11 FS Vegetation and Habitat Model $10,663
47.U03 NSF IPA Agreement for Lockwood $10,297
15.U22 VAR-FED VMRC $9,907
91.U01 TUFTS Conflict Resolution Mechanism $9,535
81.U62 PNNL Oregon State University and Pr $9,488
81.U40 LLNL Nuclear Criticality Safety $9,309
81.U50 ORNL Watershed Dynamics and Evoluti $9,131
81.U19 INL Irradiation of potassium bromid $9,022
11.U09 NOAA Production of Mean Annual Max $9,019
10.U74 USDA Lookout Mountain Study: Long-t $9,003
10.U34 FS Siuslaw National Forest -- OSU A $8,955
10.U31 VTU Developing Solutions to Econom $8,627
10.U26 VAR-FED Hardwoods Silviculture Res $8,500
10.309 Specialty Crop Research Initiative $8,492
45.U01 SDHC Archival Accounts of Nuclear F $8,432
97.U01 ODLC Future Projection Reports for $7,663
10.307 Organic Agriculture Research and Extension Initiative $7,560
10.U12 FSIF Forest Service Overseas Enviro $7,500
12.U23 ISSI Design, fabrication, and testi $7,365
20.U14 ODOT EVALUATION OF ELECTRONIC ENFOR $7,176
81.U18 INL Hydro-Mechanical Fuel Test Fac $7,057
10.664 Cooperative Forestry Assistance $7,000
10.645 Farm to School State Formula Grant $6,965
15.U17 USDI Continued Computer Support $6,641
12.U15 CH2M Evaluation of a Naval Shipyard $6,461
10.U26 USDA Analysis of FIA Bryphyte Monit $6,364
43.U01 AMEN LASSIE-M: Legged Autonomous Su $6,000
81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $5,952
20.U08 ODOT AUTOMATED METHODS FOR CORRECT $5,822
84.U01 LESD Binational Teacher Exchange Pr $5,576
19.009 Academic Exchange Programs - Undergraduate Programs $5,421
81.U82 INL Integrated Energy Systems (IES) $5,324
10.U66 USDA Forest root disease pathogens $4,860
81.U05 ASGUARD: Advanced Sea-Going Underw $4,860
66.950 National Environmental Education Training Program $4,781
81.U63 PNNL OSU DGRP Fellow Jeffrey Dhas $4,710
15.229 Wild Horse and Burro Resource Management $4,660
81.U66 PNNL Searching for new pathways and $4,532
66.456 National Estuary Program $4,406
97.U02 ODLC Future Projection Reports for $4,397
10.U33 DGA USDA 2501 - Improving Access $4,021
15.944 Natural Resource Stewardship $4,008
10.U03 USDA Socio-economic Incentives Driv $3,963
12.U27 NLLC Nanoparticle-rich polymer rad $3,892
10.U88 USDA Post-fire trajectories of land $3,502
81.U61 PNNL Lexan Slides FTI $3,450
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,442
93.838 Lung Diseases Research $3,373
10.U56 USDA Ecology and Management forest $3,350
10.U28 USDA App Fire & Vegetation Models $3,251
10.U89 USDA Potential ectomycorrhizal fung $3,150
15.U14 UCD Identifying mechanisms, populat $3,146
81.U56 PNNL Environmental Monitoring Cmpgn $3,083
10.U76 USDA Meadow Creek Vegetation Respon $2,648
93.262 Occupational Safety and Health Program $2,624
11.307 Economic Adjustment Assistance $2,318
10.215 Sustainable Agriculture Research and Education $2,268
42.U01 COIL Reforming Higher Edu $2,127
81.U30 LBNL Data-Driven Fault Detection an $2,035
20.215 Highway Training and Education $2,029
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions $2,025
10.U21 USDA What about carbon? New policy $1,704
10.575 Farm to School Grant Program $1,631
10.U04 CPS Assessing potential production $1,600
84.011 Migrant Education_State Grant Program $1,530
12.U02 ARMY Assessing & Mitigating Bias PF $1,441
10.U41 USDA Cascade Torrent Salamander Pop $1,425
97.U03 ODLC Future Projections Report for $1,417
81.U21 INL Nanoindentation creep experimen $1,310
10.U85 USDA Oregon ash ecosystems $1,126
10.U91 USDA Probabilistic Wildfire Simulat $1,118
15.U03 ODFW Estimate mule der diet $1,057
10.303 Integrated Programs $979
81.086 Conservation Research and Development $933
20.U37 WSP Every Day Counts 5 (EDC5) UAS $596
93.U02 An in vitro New Approach Methodolog $571
10.U35 FS Youth Outdoor Science Explorers $501
10.U64 USDA Flood Hazard Analysis SE AK $412
10.170 Specialty Crop Block Grant Program - Farm Bill $381
77.U01 NRC Training and On-Call Technical $365
12.U30 OHIU Tradecraft Advancement Study $364
10.U77 USDA Modeling landowner response to $288
10.U40 WSU Discussing mental health $284
81.U75 SNL Mini-DAQ for Wave Energy Conver $282
93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises $257
10.U30 USDA Aquatic food base beta diver $249
12.U17 CSM Development of A Low-Cost Metho $187
12.U46 CH2MHILL Radiological Community Inv $156
81.U35 LEID WAAM process development for $131
93.316 Public Health Preparedness and Response Science, Research, and Practice $105
11.U03 IAE PNW Blue Carbon Working Group $65
10.U16 OSA Specialty Produce Variety Trial $50
93.U07 SAMH 2024 Communities Talk to Preve $6
10.U23 USDA Wildfire Risk Analytics $0
15.608 Fish and Wildlife Management Assistance $0
15.U01 HDR Whale Tagging Analyses $0
10.U39 USDA Growing Forestry Capacity Peru $0
20.U07 ODOT Alternative High Early Strengt $-13
10.U32 USDA Assess forest ecosystem health $-28
10.U06 EFCI Utilizing CNF and agricultural $-58
10.U29 USDA Aquatic Biodiversity Forested $-60
10.334 Enhancing Agricultural Opportunities for Military Veterans Competitive Grants Program $-66
20.U34 TDGL Design Options to Reduce Turni $-90
12.U41 UW Resident Undersea Autonomy - T2 $-93
10.U04 USDA stream flow monitoring program $-126
20.U11 ODOT Decline Roadway Conditions $-219
12.U10 BAH 3D Visualization and Inter $-244
12.U13 BSU 2D Nanomaterials Inks for Advan $-1,069
91.005 Priority Grant Competition $-1,092
43.012 Space Technology $-1,151
10.U39 USDA Black Hills Forest Plan Revisi $-1,230
81.U22 INL National University Consortium $-1,343
10.U60 USDA Evaluating soil resilience ste $-1,416
81.U81 FRA 09/1Joint Appoint for Schellman $-1,435
10.U99 USDA SageSTEP Travel/Administrative $-1,658
12.U14 CDMF Coastal Storm Damages Prevente $-1,807
64.U01 DVA Long-Term Outcomes from COVID $-1,849
20.U05 DOT Disaster Preparedness $-2,015
12.U31 SRI Competency-Aware Reinforcement $-2,231
81.U65 PNNL River corridor hydrobiogeochem $-2,341
11.U19 USDC The Oregon Coast Blue Economy $-2,725
10.332 Agricultural Genome to Phenome Initiative $-3,384
10.U75 USDA Mapping forest attribute chang $-3,550
93.434 Every Student Succeeds Act/Preschool Development Grants $-3,716
81.U09 DOE Characterization prey fishes $-4,628
81.U71 SNL Developing Dynamic and Uncertai $-5,251
10.U51 USDA Decadal View Willamette River $-5,429
15.U12 PSU Oregon/Washington Terrestrial A $-6,391
20.U20 ODOT Landslide Drain Efficiency Lif $-6,396
12.U20 DOD SP4701-22-C-0069 $-19,003
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $-19,951
20.U10 ODOT Automating lidar data to devel $-29,004
12.U21 EL Production of Lithium Salts usin $-62,681