Finding 1226693 (2024-039)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-08-14

AI Summary

  • Core Issue: The State of Oklahoma lacks adequate internal controls over SEFA reconciliations, leading to under-reporting of CSLFRF expenditures by $5,895,929 for SFY 2024.
  • Impacted Requirements: Several state agencies failed to accurately report expenditures for federal awards, violating 2 CFR § 200.303 and 2 CFR § 200.510(b) regarding proper financial reporting.
  • Recommended Follow-Up: OMES should enhance controls over SEFA processes, ensure thorough reviews of the Summary of Receipts and Disbursements, and reconcile SEFAs to accurately reflect expenditures.

Finding Text

FINDING NO: 2024-039 (Repeat 2023-056) Strengthen Internal Controls Over SEFA Reconciliations STATE AGENCY: State of Oklahoma and Office of Management and Enterprise Services (OMES) FEDERAL AGENCY: U.S. Department of the Treasury ALN: 21.027 FEDERAL PROGRAM NAME: Coronavirus State And Local Fiscal Recovery Funds (CSLFRF) FEDERAL AWARD NUMBER: N/A FEDERAL AWARD YEAR: 2024 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Condition and Context: The State of Oklahoma had twenty-two (22) state agencies report CSLFRF expenditures on the Schedule of Expenditures of Federal Awards (SEFA) for SFY 2024. The state created class fund 488 (ARPA Advance Grants) for administrative costs to run the grant, and class fund 497 (Statewide Recovery Fund) to facilitate the transfer of CSLFRF funds to agencies. Class fund 488 only applies to State of Oklahoma OMES - Grants Management Office (GMO) and class fund 497 applies to all agencies. For the thirteen (13) state agencies audited by the State Auditor’s Office, we noted the following SEFA exceptions: • Three agencies (055, 060, 585) did not include, but should have reported expenditures for, AL #21.027 CSLFRF on their SEFA • Five agencies (452, 670, 800, 830, 835) included AL #21.027 CSLFRF on their SEFA but did not accurately report their expenditures Based on testwork performed by the State Auditor’s Office on CSLFRF state agency SEFA expenditures for SFY 2024, we determined the state agencies reported $126,453,915 in modified accrual expenditures; and the correct SEFA total should have been $132,349,844. Further, when including outside audits of state agency CSLFRF funds, we determined total modified accrual federal expenditures reported were $174,998,951; however, the correct CSLFRF SEFA total for SFY 2024 should have been $180,894,880. Cause: The State of Oklahoma had no controls in place to ensure a SEFA was completed for each agency receiving CSLFRF funds. State agencies (055, 060, 452, 585, 670, 800, 830, 835) lacked adequate controls to ensure SEFA expenditures for AL #21.027 were reported correctly. State agencies (055, 060, 452, 585, 670, 800, 830) did not review the Summary of Receipts and Disbursements (SRD) report for class fund 497 (Statewide Recovery Fund) to ensure all federal expenditures were included on their SEFA. State agency (835) recorded cash transfers erroneously as expenditures. Cash transfers of $167,173,545 were erroneously recorded as total modified accrual expenditures on the SEFA. We were able to support $46,452,859 of actual expenditures incurred during the period; therefore, we determined this to only be a control deficiency. However, the agency did overstate their actual SEFA expenditures by $711,718 by recording expenditures in SFY 2024, that should have been recorded in the prior year. This overstatement was a part of the overall SEFA variance listed in the Effect below. Effect: The State of Oklahoma under-reported SEFA expenditures by $5,895,929 for SFY 2024. Recommendation: We recommend OMES ensure that state agencies strengthen controls over their SEFA process to ensure accurate reporting of CSLFRF expenditures, including a review of the SRD for class fund 497. Further, we recommend the State of Oklahoma review the SRD for class fund 497 for the agencies that transferred CSLFRF funds to ensure those with expenditures complete a SEFA. In addition, we recommend the State of Oklahoma reconcile state agency SEFAs to the SRD for class fund 497 to ensure expenditures are reported accurately. Lastly, for agency 835, we recommend all expenditures be recognized in the period the liability is incurred. Criteria: Per 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.” 2 CFR § 200.502(a) states in part, “Determining Federal awards expended. The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs.” 2 CFR § 200.510(b) states in part, “Schedule of expenditures of Federal awards. The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with §200.502. … (3) Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available.” Management Response Contact Person: OMES: Elizabeth Base; 055: April Kowardy; 060: Chris Wadsworth; 452: Chad Carden; 585: Brittany Stroud; 670: Erik Paulson & Darrell Green; 800: Lisa Batchelder; 830: Lindsey Kanaly; 835: Jerri Hargis Anticipated Completion Date: Completed Corrective Action Planned: The Office of Management Enterprise Services – Grants Management Office agrees with the finding. Please see the corrective action plan located in the corrective action plan section of this report.

Corrective Action Plan

Finding Number 2024-039 Subject Heading (Financial) or AL no. and program name (Federal) ALN: 21.027 Federal Program name: Coronavirus State And Local Fiscal Recovery Funds (CSLFRF) Planned Corrective Action Office of Management Enterprise Services – Grants Management Office Response: The Oklahoma Office of Management and Enterprise Services – Grants Management Office (OMES-GMO), in coordination with the OMES Financial Reporting Unit (FRU), agrees that strengthened controls and enhanced processes are necessary to ensure the accurate preparation and reporting of expenditures on the Schedule of Expenditures of Federal Awards (SEFA). However, because the SFY 2023 Single Audit was not issued until August 2025, the recommendations from that audit could not be fully implemented prior to the completion of the SFY 2024 SEFA reporting process. OMES FRU worked with the agencies identified by the State Auditor's Office to review and, where appropriate, amend their FY2024 GAAP Package Z submissions. Any necessary revisions to the FY2024 SEFA have been made to ensure federal expenditures are reported accurately and in accordance with applicable federal requirements. OMES FRU reviewed agency-specific exceptions identified during the audit to validate reported expenditures and supporting documentation. In FY2025, OMES FRU implemented additional internal controls designed to improve the completeness and accuracy of SEFA reporting. These enhancements include revisions to the GAAP Package Z template that require agencies to reconcile reported federal expenditures and cash balances to the Summary of Receipts and Disbursements (SRD) reports. OMES FRU reviews these reconciliations against PeopleSoft financial data to identify discrepancies before the statewide SEFA is finalized. Additionally, OMES FRU has established annual SEFA reporting training for agency personnel responsible for federal financial reporting. The training addresses SEFA reporting requirements, completion of the GAAP Package Z, reconciliation procedures, and documentation expectations to promote consistent application of federal reporting requirements across all state agencies. Collectively, these enhancements strengthen statewide internal controls over SEFA preparation and reduce the risk of reporting errors in future fiscal years. Agency 055 – Oklahoma Arts Council The agency submitted a corrected FY2024 SEFA to the State Auditor's Office on February 17, 2026. Agency 060 – Oklahoma Department of Aerospace and Aeronautics The Department of Aerospace and Aeronautics submitted a corrected FY2024 SEFA to the State Auditor's Office on February 10, 2026, correcting the CSLFRF reporting identified during the audit. Agency 452 – Oklahoma Department of Mental Health and Substance Abuse Services (ODMHSAS) ODMHSAS concurs with the finding related to its FY2024 SEFA reporting for ALN 21.027. The agency determined the variance resulted, in part, from expenditures that were not assigned the appropriate Assistance Listing Number (ALN) and therefore were omitted from the original SEFA. ODMHSAS corrected the reporting and submitted updated information reflecting the proper CSLFRF expenditures. The agency will continue coordinating with OMES-GMO to ensure that future CSLFRF expenditures are properly identified, reconciled, and reported. Agency 585 – Oklahoma Department of Public Safety The Department of Public Safety concurs with the finding. The agency indicated that personnel turnover during the implementation of the award contributed to the issue and that staff were not aware the project should be administered as a federal grant. As a result, the Assistance Listing Number (ALN) was not established in PeopleSoft, and expenditures were not tracked using normal federal grant procedures. Additionally, CSLFRF reimbursements were received through transfers reflected on the Summary of Receipts and Disbursements rather than traditional federal reimbursement processes, making identification more difficult. DPS has acknowledged the reporting deficiencies and stated that corrections will also be made to its FY2025 SEFA. Agency 670 – J.D. McCarty Center J.D. McCarty Center determined the variance resulted from two expenditures that were not captured on the Summary of Receipts and Disbursements report used during SEFA preparation. The agency concluded the discrepancy could have been identified through a manual reconciliation of expenditures to the SRD report. An updated FY2024 SEFA was subsequently submitted to correct the reporting. Agency 800 – Oklahoma Department of Career and Technology Education CareerTech explained the variance resulted from a data entry error on a revised SEFA requested by the State Auditor's Office. While transferring data from the agency's reconciliation worksheet to the GAAP Package Z form, an extra parenthesis was inadvertently retained, creating a double-negative and overstating the adjustment. After the error was identified by the auditors, CareerTech corrected the report and submitted a revised SEFA. Agency 830 – Oklahoma Department of Human Services DHS concurs with the finding and determined that ARPA expenditures were omitted from the agency's payable calculation used in preparing the SEFA. Going forward, DHS will ensure all ARPA and other federal grant expenditures are included in its payable calculations. The Budget Director will review and approve the payables submitted for SEFA reporting, and CARE staff will notify Budget whenever a grant reflects no reported payables to ensure expenditures have not been omitted. Agency 835 – Oklahoma Water Resources Board The Oklahoma Water Resources Board acknowledges that certain cash transfers were incorrectly reported as federal expenditures on the FY2024 SEFA and that some expenditures were recognized in the incorrect fiscal year due to timing and cutoff issues. The agency noted that the underlying GAAP financial statements accurately reflect the PeopleSoft general ledger and that the issue relates solely to federal SEFA presentation. Management evaluated whether prior-year accounting records could be adjusted to better distinguish transfers from expenditures; however, OMES determined prior fiscal years would not be restated. The agency will work with OMES to ensure future SEFA reporting appropriately distinguishes cash transfers from federal expenditures and recognizes expenditures in the proper reporting period. Anticipated Completion Date Completed Responsible Contact Person OMES: Elizabeth Base 055: April Kowardy 060: Chris Wadsworth 452: Chad Carden 585: Brittany Stroud 670: Erik Paulson & Darrell Green 800: Lisa Batchelder 830: Lindsey Kanaly 835: Jerri Hargis

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1226486 2024-052
    Material Weakness Repeat
  • 1226487 2024-083
    Material Weakness Repeat
  • 1226488 2024-096
    Material Weakness Repeat
  • 1226489 2024-052
    Material Weakness Repeat
  • 1226490 2024-096
    Material Weakness Repeat
  • 1226491 2024-052
    Material Weakness Repeat
  • 1226492 2024-096
    Material Weakness Repeat
  • 1226493 2024-096
    Material Weakness Repeat
  • 1226494 2024-101
    Material Weakness Repeat
  • 1226495 2024-107
    Material Weakness Repeat
  • 1226496 2024-002
    Material Weakness Repeat
  • 1226497 2024-015
    Material Weakness Repeat
  • 1226498 2024-096
    Material Weakness Repeat
  • 1226499 2024-076
    Material Weakness Repeat
  • 1226500 2024-079
    Material Weakness Repeat
  • 1226501 2024-088
    Material Weakness Repeat
  • 1226502 2024-096
    Material Weakness Repeat
  • 1226503 2024-076
    Material Weakness Repeat
  • 1226504 2024-079
    Material Weakness Repeat
  • 1226505 2024-096
    Material Weakness Repeat
  • 1226506 2024-076
    Material Weakness Repeat
  • 1226507 2024-079
    Material Weakness Repeat
  • 1226508 2024-096
    Material Weakness Repeat
  • 1226509 2024-080
    Material Weakness Repeat
  • 1226510 2024-085
    Material Weakness Repeat
  • 1226511 2024-087
    Material Weakness Repeat
  • 1226512 2024-096
    Material Weakness Repeat
  • 1226513 2024-080
    Material Weakness Repeat
  • 1226514 2024-085
    Material Weakness Repeat
  • 1226515 2024-087
    Material Weakness Repeat
  • 1226516 2024-096
    Material Weakness Repeat
  • 1226517 2024-047
    Material Weakness Repeat
  • 1226518 2024-050
    Material Weakness Repeat
  • 1226519 2024-054
    Material Weakness Repeat
  • 1226520 2024-096
    Material Weakness Repeat
  • 1226521 2024-018
    Material Weakness Repeat
  • 1226522 2024-096
    Material Weakness Repeat
  • 1226523 2024-018
    Material Weakness Repeat
  • 1226524 2024-096
    Material Weakness Repeat
  • 1226525 2024-039
    Material Weakness Repeat
  • 1226526 2024-040
    Material Weakness Repeat
  • 1226527 2024-043
    Material Weakness Repeat
  • 1226528 2024-044
    Material Weakness Repeat
  • 1226529 2024-069
    Material Weakness Repeat
  • 1226530 2024-074
    Material Weakness Repeat
  • 1226531 2024-075
    Material Weakness Repeat
  • 1226532 2024-096
    Material Weakness Repeat
  • 1226533 2024-039
    Material Weakness Repeat
  • 1226534 2024-040
    Material Weakness Repeat
  • 1226535 2024-043
    Material Weakness Repeat
  • 1226536 2024-044
    Material Weakness Repeat
  • 1226537 2024-069
    Material Weakness Repeat
  • 1226538 2024-074
    Material Weakness Repeat
  • 1226539 2024-075
    Material Weakness Repeat
  • 1226540 2024-096
    Material Weakness Repeat
  • 1226541 2024-039
    Material Weakness Repeat
  • 1226542 2024-040
    Material Weakness Repeat
  • 1226543 2024-043
    Material Weakness Repeat
  • 1226544 2024-044
    Material Weakness Repeat
  • 1226545 2024-069
    Material Weakness Repeat
  • 1226546 2024-074
    Material Weakness Repeat
  • 1226547 2024-075
    Material Weakness Repeat
  • 1226548 2024-096
    Material Weakness Repeat
  • 1226549 2024-039
    Material Weakness Repeat
  • 1226550 2024-040
    Material Weakness Repeat
  • 1226551 2024-043
    Material Weakness Repeat
  • 1226552 2024-044
    Material Weakness Repeat
  • 1226553 2024-069
    Material Weakness Repeat
  • 1226554 2024-074
    Material Weakness Repeat
  • 1226555 2024-075
    Material Weakness Repeat
  • 1226556 2024-096
    Material Weakness Repeat
  • 1226557 2024-039
    Material Weakness Repeat
  • 1226558 2024-040
    Material Weakness Repeat
  • 1226559 2024-043
    Material Weakness Repeat
  • 1226560 2024-044
    Material Weakness Repeat
  • 1226561 2024-069
    Material Weakness Repeat
  • 1226562 2024-074
    Material Weakness Repeat
  • 1226563 2024-075
    Material Weakness Repeat
  • 1226564 2024-096
    Material Weakness Repeat
  • 1226565 2024-039
    Material Weakness Repeat
  • 1226566 2024-040
    Material Weakness Repeat
  • 1226567 2024-043
    Material Weakness Repeat
  • 1226568 2024-044
    Material Weakness Repeat
  • 1226569 2024-069
    Material Weakness Repeat
  • 1226570 2024-074
    Material Weakness Repeat
  • 1226571 2024-075
    Material Weakness Repeat
  • 1226572 2024-096
    Material Weakness Repeat
  • 1226573 2024-039
    Material Weakness Repeat
  • 1226574 2024-040
    Material Weakness Repeat
  • 1226575 2024-043
    Material Weakness Repeat
  • 1226576 2024-044
    Material Weakness Repeat
  • 1226577 2024-069
    Material Weakness Repeat
  • 1226578 2024-074
    Material Weakness Repeat
  • 1226579 2024-075
    Material Weakness Repeat
  • 1226580 2024-096
    Material Weakness Repeat
  • 1226581 2024-039
    Material Weakness Repeat
  • 1226582 2024-040
    Material Weakness Repeat
  • 1226583 2024-043
    Material Weakness Repeat
  • 1226584 2024-044
    Material Weakness Repeat
  • 1226585 2024-069
    Material Weakness Repeat
  • 1226586 2024-074
    Material Weakness Repeat
  • 1226587 2024-075
    Material Weakness Repeat
  • 1226588 2024-096
    Material Weakness Repeat
  • 1226589 2024-039
    Material Weakness Repeat
  • 1226590 2024-040
    Material Weakness Repeat
  • 1226591 2024-043
    Material Weakness Repeat
  • 1226592 2024-044
    Material Weakness Repeat
  • 1226593 2024-069
    Material Weakness Repeat
  • 1226594 2024-074
    Material Weakness Repeat
  • 1226595 2024-075
    Material Weakness Repeat
  • 1226596 2024-096
    Material Weakness Repeat
  • 1226597 2024-039
    Material Weakness Repeat
  • 1226598 2024-040
    Material Weakness Repeat
  • 1226599 2024-043
    Material Weakness Repeat
  • 1226600 2024-044
    Material Weakness Repeat
  • 1226601 2024-069
    Material Weakness Repeat
  • 1226602 2024-074
    Material Weakness Repeat
  • 1226603 2024-075
    Material Weakness Repeat
  • 1226604 2024-096
    Material Weakness Repeat
  • 1226605 2024-039
    Material Weakness Repeat
  • 1226606 2024-040
    Material Weakness Repeat
  • 1226607 2024-043
    Material Weakness Repeat
  • 1226608 2024-044
    Material Weakness Repeat
  • 1226609 2024-069
    Material Weakness Repeat
  • 1226610 2024-074
    Material Weakness Repeat
  • 1226611 2024-075
    Material Weakness Repeat
  • 1226612 2024-096
    Material Weakness Repeat
  • 1226613 2024-039
    Material Weakness Repeat
  • 1226614 2024-040
    Material Weakness Repeat
  • 1226615 2024-043
    Material Weakness Repeat
  • 1226616 2024-044
    Material Weakness Repeat
  • 1226617 2024-069
    Material Weakness Repeat
  • 1226618 2024-074
    Material Weakness Repeat
  • 1226619 2024-075
    Material Weakness Repeat
  • 1226620 2024-096
    Material Weakness Repeat
  • 1226621 2024-039
    Material Weakness Repeat
  • 1226622 2024-040
    Material Weakness Repeat
  • 1226623 2024-043
    Material Weakness Repeat
  • 1226624 2024-044
    Material Weakness Repeat
  • 1226625 2024-069
    Material Weakness Repeat
  • 1226626 2024-074
    Material Weakness Repeat
  • 1226627 2024-075
    Material Weakness Repeat
  • 1226628 2024-096
    Material Weakness Repeat
  • 1226629 2024-039
    Material Weakness Repeat
  • 1226630 2024-040
    Material Weakness Repeat
  • 1226631 2024-043
    Material Weakness Repeat
  • 1226632 2024-044
    Material Weakness Repeat
  • 1226633 2024-069
    Material Weakness Repeat
  • 1226634 2024-074
    Material Weakness Repeat
  • 1226635 2024-075
    Material Weakness Repeat
  • 1226636 2024-096
    Material Weakness Repeat
  • 1226637 2024-039
    Material Weakness Repeat
  • 1226638 2024-040
    Material Weakness Repeat
  • 1226639 2024-043
    Material Weakness Repeat
  • 1226640 2024-044
    Material Weakness Repeat
  • 1226641 2024-069
    Material Weakness Repeat
  • 1226642 2024-074
    Material Weakness Repeat
  • 1226643 2024-075
    Material Weakness Repeat
  • 1226644 2024-096
    Material Weakness Repeat
  • 1226645 2024-039
    Material Weakness Repeat
  • 1226646 2024-040
    Material Weakness Repeat
  • 1226647 2024-043
    Material Weakness Repeat
  • 1226648 2024-044
    Material Weakness Repeat
  • 1226649 2024-069
    Material Weakness Repeat
  • 1226650 2024-074
    Material Weakness Repeat
  • 1226651 2024-075
    Material Weakness Repeat
  • 1226652 2024-096
    Material Weakness Repeat
  • 1226653 2024-039
    Material Weakness Repeat
  • 1226654 2024-040
    Material Weakness Repeat
  • 1226655 2024-043
    Material Weakness Repeat
  • 1226656 2024-044
    Material Weakness Repeat
  • 1226657 2024-069
    Material Weakness Repeat
  • 1226658 2024-074
    Material Weakness Repeat
  • 1226659 2024-075
    Material Weakness Repeat
  • 1226660 2024-096
    Material Weakness Repeat
  • 1226661 2024-039
    Material Weakness Repeat
  • 1226662 2024-040
    Material Weakness Repeat
  • 1226663 2024-043
    Material Weakness Repeat
  • 1226664 2024-044
    Material Weakness Repeat
  • 1226665 2024-069
    Material Weakness Repeat
  • 1226666 2024-074
    Material Weakness Repeat
  • 1226667 2024-075
    Material Weakness Repeat
  • 1226668 2024-096
    Material Weakness Repeat
  • 1226669 2024-039
    Material Weakness Repeat
  • 1226670 2024-040
    Material Weakness Repeat
  • 1226671 2024-043
    Material Weakness Repeat
  • 1226672 2024-044
    Material Weakness Repeat
  • 1226673 2024-069
    Material Weakness Repeat
  • 1226674 2024-074
    Material Weakness Repeat
  • 1226675 2024-075
    Material Weakness Repeat
  • 1226676 2024-096
    Material Weakness Repeat
  • 1226677 2024-039
    Material Weakness Repeat
  • 1226678 2024-040
    Material Weakness Repeat
  • 1226679 2024-043
    Material Weakness Repeat
  • 1226680 2024-044
    Material Weakness Repeat
  • 1226681 2024-069
    Material Weakness Repeat
  • 1226682 2024-074
    Material Weakness Repeat
  • 1226683 2024-075
    Material Weakness Repeat
  • 1226684 2024-096
    Material Weakness Repeat
  • 1226685 2024-039
    Material Weakness Repeat
  • 1226686 2024-040
    Material Weakness Repeat
  • 1226687 2024-043
    Material Weakness Repeat
  • 1226688 2024-044
    Material Weakness Repeat
  • 1226689 2024-069
    Material Weakness Repeat
  • 1226690 2024-074
    Material Weakness Repeat
  • 1226691 2024-075
    Material Weakness Repeat
  • 1226692 2024-096
    Material Weakness Repeat
  • 1226694 2024-040
    Material Weakness Repeat
  • 1226695 2024-043
    Material Weakness Repeat
  • 1226696 2024-044
    Material Weakness Repeat
  • 1226697 2024-069
    Material Weakness Repeat
  • 1226698 2024-074
    Material Weakness Repeat
  • 1226699 2024-075
    Material Weakness Repeat
  • 1226700 2024-096
    Material Weakness Repeat
  • 1226701 2024-055
    Material Weakness Repeat
  • 1226702 2024-073
    Material Weakness Repeat
  • 1226703 2024-096
    Material Weakness Repeat
  • 1226704 2024-001
    Material Weakness Repeat
  • 1226705 2024-002
    Material Weakness Repeat
  • 1226706 2024-013
    Material Weakness Repeat
  • 1226707 2024-015
    Material Weakness Repeat
  • 1226708 2024-028
    Material Weakness Repeat
  • 1226709 2024-096
    Material Weakness Repeat
  • 1226710 2024-001
    Material Weakness Repeat
  • 1226711 2024-002
    Material Weakness Repeat
  • 1226712 2024-013
    Material Weakness Repeat
  • 1226713 2024-015
    Material Weakness Repeat
  • 1226714 2024-028
    Material Weakness Repeat
  • 1226715 2024-096
    Material Weakness Repeat
  • 1226716 2024-001
    Material Weakness Repeat
  • 1226717 2024-002
    Material Weakness Repeat
  • 1226718 2024-015
    Material Weakness Repeat
  • 1226719 2024-016
    Material Weakness Repeat
  • 1226720 2024-019
    Material Weakness Repeat
  • 1226721 2024-023
    Material Weakness Repeat
  • 1226722 2024-026
    Material Weakness Repeat
  • 1226723 2024-028
    Material Weakness Repeat
  • 1226724 2024-096
    Material Weakness Repeat
  • 1226725 2024-001
    Material Weakness Repeat
  • 1226726 2024-002
    Material Weakness Repeat
  • 1226727 2024-015
    Material Weakness Repeat
  • 1226728 2024-016
    Material Weakness Repeat
  • 1226729 2024-019
    Material Weakness Repeat
  • 1226730 2024-023
    Material Weakness Repeat
  • 1226731 2024-026
    Material Weakness Repeat
  • 1226732 2024-028
    Material Weakness Repeat
  • 1226733 2024-096
    Material Weakness Repeat
  • 1226734 2024-001
    Material Weakness Repeat
  • 1226735 2024-002
    Material Weakness Repeat
  • 1226736 2024-015
    Material Weakness Repeat
  • 1226737 2024-016
    Material Weakness Repeat
  • 1226738 2024-019
    Material Weakness Repeat
  • 1226739 2024-023
    Material Weakness Repeat
  • 1226740 2024-026
    Material Weakness Repeat
  • 1226741 2024-028
    Material Weakness Repeat
  • 1226742 2024-096
    Material Weakness Repeat
  • 1226743 2024-001
    Material Weakness Repeat
  • 1226744 2024-002
    Material Weakness Repeat
  • 1226745 2024-015
    Material Weakness Repeat
  • 1226746 2024-016
    Material Weakness Repeat
  • 1226747 2024-019
    Material Weakness Repeat
  • 1226748 2024-023
    Material Weakness Repeat
  • 1226749 2024-026
    Material Weakness Repeat
  • 1226750 2024-028
    Material Weakness Repeat
  • 1226751 2024-096
    Material Weakness Repeat
  • 1226752 2024-001
    Material Weakness Repeat
  • 1226753 2024-002
    Material Weakness Repeat
  • 1226754 2024-015
    Material Weakness Repeat
  • 1226755 2024-016
    Material Weakness Repeat
  • 1226756 2024-019
    Material Weakness Repeat
  • 1226757 2024-023
    Material Weakness Repeat
  • 1226758 2024-026
    Material Weakness Repeat
  • 1226759 2024-028
    Material Weakness Repeat
  • 1226760 2024-096
    Material Weakness Repeat
  • 1226761 2024-001
    Material Weakness Repeat
  • 1226762 2024-002
    Material Weakness Repeat
  • 1226763 2024-015
    Material Weakness Repeat
  • 1226764 2024-016
    Material Weakness Repeat
  • 1226765 2024-019
    Material Weakness Repeat
  • 1226766 2024-023
    Material Weakness Repeat
  • 1226767 2024-026
    Material Weakness Repeat
  • 1226768 2024-028
    Material Weakness Repeat
  • 1226769 2024-096
    Material Weakness Repeat
  • 1226770 2024-096
    Material Weakness Repeat
  • 1226771 2024-102
    Material Weakness Repeat
  • 1226772 2024-108
    Material Weakness Repeat
  • 1226773 2024-110
    Material Weakness Repeat
  • 1226774 2024-096
    Material Weakness Repeat
  • 1226775 2024-102
    Material Weakness Repeat
  • 1226776 2024-108
    Material Weakness Repeat
  • 1226777 2024-110
    Material Weakness Repeat
  • 1226778 2024-096
    Material Weakness Repeat
  • 1226779 2024-103
    Material Weakness Repeat
  • 1226780 2024-109
    Material Weakness Repeat
  • 1226781 2024-111
    Material Weakness Repeat
  • 1226782 2024-096
    Material Weakness Repeat
  • 1226783 2024-103
    Material Weakness Repeat
  • 1226784 2024-109
    Material Weakness Repeat
  • 1226785 2024-111
    Material Weakness Repeat
  • 1226786 2024-096
    Material Weakness Repeat
  • 1226787 2024-103
    Material Weakness Repeat
  • 1226788 2024-109
    Material Weakness Repeat
  • 1226789 2024-111
    Material Weakness Repeat
  • 1226790 2024-096
    Material Weakness Repeat
  • 1226791 2024-103
    Material Weakness Repeat
  • 1226792 2024-109
    Material Weakness Repeat
  • 1226793 2024-111
    Material Weakness Repeat
  • 1226794 2024-096
    Material Weakness Repeat
  • 1226795 2024-103
    Material Weakness Repeat
  • 1226796 2024-109
    Material Weakness Repeat
  • 1226797 2024-111
    Material Weakness Repeat
  • 1226798 2024-096
    Material Weakness Repeat
  • 1226799 2024-103
    Material Weakness Repeat
  • 1226800 2024-109
    Material Weakness Repeat
  • 1226801 2024-111
    Material Weakness Repeat
  • 1226802 2024-041
    Material Weakness Repeat
  • 1226803 2024-058
    Material Weakness Repeat
  • 1226804 2024-061
    Material Weakness Repeat
  • 1226805 2024-062
    Material Weakness Repeat
  • 1226806 2024-063
    Material Weakness Repeat
  • 1226807 2024-064
    Material Weakness Repeat
  • 1226808 2024-065
    Material Weakness Repeat
  • 1226809 2024-066
    Material Weakness Repeat
  • 1226810 2024-096
    Material Weakness Repeat
  • 1226811 2024-041
    Material Weakness Repeat
  • 1226812 2024-058
    Material Weakness Repeat
  • 1226813 2024-061
    Material Weakness Repeat
  • 1226814 2024-062
    Material Weakness Repeat
  • 1226815 2024-063
    Material Weakness Repeat
  • 1226816 2024-064
    Material Weakness Repeat
  • 1226817 2024-065
    Material Weakness Repeat
  • 1226818 2024-066
    Material Weakness Repeat
  • 1226819 2024-096
    Material Weakness Repeat
  • 1226820 2024-041
    Material Weakness Repeat
  • 1226821 2024-058
    Material Weakness Repeat
  • 1226822 2024-061
    Material Weakness Repeat
  • 1226823 2024-062
    Material Weakness Repeat
  • 1226824 2024-063
    Material Weakness Repeat
  • 1226825 2024-064
    Material Weakness Repeat
  • 1226826 2024-065
    Material Weakness Repeat
  • 1226827 2024-066
    Material Weakness Repeat
  • 1226828 2024-096
    Material Weakness Repeat
  • 1226829 2024-012
    Material Weakness Repeat
  • 1226830 2024-027
    Material Weakness Repeat
  • 1226831 2024-051
    Material Weakness Repeat
  • 1226832 2024-060
    Material Weakness Repeat
  • 1226833 2024-082
    Material Weakness Repeat
  • 1226834 2024-096
    Material Weakness Repeat
  • 1226835 2024-012
    Material Weakness Repeat
  • 1226836 2024-027
    Material Weakness Repeat
  • 1226837 2024-051
    Material Weakness Repeat
  • 1226838 2024-060
    Material Weakness Repeat
  • 1226839 2024-082
    Material Weakness Repeat
  • 1226840 2024-096
    Material Weakness Repeat
  • 1226841 2024-031
    Material Weakness Repeat
  • 1226842 2024-032
    Material Weakness Repeat
  • 1226843 2024-033
    Material Weakness Repeat
  • 1226844 2024-037
    Material Weakness Repeat
  • 1226845 2024-067
    Material Weakness Repeat
  • 1226846 2024-081
    Material Weakness Repeat
  • 1226847 2024-096
    Material Weakness Repeat
  • 1226848 2024-031
    Material Weakness Repeat
  • 1226849 2024-032
    Material Weakness Repeat
  • 1226850 2024-033
    Material Weakness Repeat
  • 1226851 2024-037
    Material Weakness Repeat
  • 1226852 2024-067
    Material Weakness Repeat
  • 1226853 2024-081
    Material Weakness Repeat
  • 1226854 2024-096
    Material Weakness Repeat
  • 1226855 2024-081
    Material Weakness Repeat
  • 1226856 2024-096
    Material Weakness Repeat
  • 1226857 2024-081
    Material Weakness Repeat
  • 1226858 2024-096
    Material Weakness Repeat
  • 1226859 2024-025
    Material Weakness Repeat
  • 1226860 2024-078
    Material Weakness Repeat
  • 1226861 2024-096
    Material Weakness Repeat
  • 1226862 2024-025
    Material Weakness Repeat
  • 1226863 2024-078
    Material Weakness Repeat
  • 1226864 2024-096
    Material Weakness Repeat
  • 1226865 2024-025
    Material Weakness Repeat
  • 1226866 2024-078
    Material Weakness Repeat
  • 1226867 2024-096
    Material Weakness Repeat
  • 1226868 2024-071
    Material Weakness Repeat
  • 1226869 2024-096
    Material Weakness Repeat
  • 1226870 2024-005
    Material Weakness Repeat
  • 1226871 2024-010
    Material Weakness Repeat
  • 1226872 2024-042
    Material Weakness Repeat
  • 1226873 2024-096
    Material Weakness Repeat
  • 1226874 2024-005
    Material Weakness Repeat
  • 1226875 2024-010
    Material Weakness Repeat
  • 1226876 2024-042
    Material Weakness Repeat
  • 1226877 2024-096
    Material Weakness Repeat
  • 1226878 2024-005
    Material Weakness Repeat
  • 1226879 2024-010
    Material Weakness Repeat
  • 1226880 2024-042
    Material Weakness Repeat
  • 1226881 2024-096
    Material Weakness Repeat
  • 1226882 2024-005
    Material Weakness Repeat
  • 1226883 2024-006
    Material Weakness Repeat
  • 1226884 2024-042
    Material Weakness Repeat
  • 1226885 2024-084
    Material Weakness Repeat
  • 1226886 2024-096
    Material Weakness Repeat
  • 1226887 2024-005
    Material Weakness Repeat
  • 1226888 2024-006
    Material Weakness Repeat
  • 1226889 2024-042
    Material Weakness Repeat
  • 1226890 2024-084
    Material Weakness Repeat
  • 1226891 2024-096
    Material Weakness Repeat
  • 1226892 2024-005
    Material Weakness Repeat
  • 1226893 2024-006
    Material Weakness Repeat
  • 1226894 2024-042
    Material Weakness Repeat
  • 1226895 2024-084
    Material Weakness Repeat
  • 1226896 2024-096
    Material Weakness Repeat
  • 1226897 2024-005
    Material Weakness Repeat
  • 1226898 2024-006
    Material Weakness Repeat
  • 1226899 2024-042
    Material Weakness Repeat
  • 1226900 2024-084
    Material Weakness Repeat
  • 1226901 2024-096
    Material Weakness Repeat
  • 1226902 2024-005
    Material Weakness Repeat
  • 1226903 2024-006
    Material Weakness Repeat
  • 1226904 2024-042
    Material Weakness Repeat
  • 1226905 2024-084
    Material Weakness Repeat
  • 1226906 2024-096
    Material Weakness Repeat
  • 1226907 2024-005
    Material Weakness Repeat
  • 1226908 2024-006
    Material Weakness Repeat
  • 1226909 2024-042
    Material Weakness Repeat
  • 1226910 2024-084
    Material Weakness Repeat
  • 1226911 2024-096
    Material Weakness Repeat
  • 1226912 2024-093
    Material Weakness Repeat
  • 1226913 2024-094
    Material Weakness Repeat
  • 1226914 2024-096
    Material Weakness Repeat
  • 1226915 2024-098
    Material Weakness Repeat
  • 1226916 2024-093
    Material Weakness Repeat
  • 1226917 2024-094
    Material Weakness Repeat
  • 1226918 2024-096
    Material Weakness Repeat
  • 1226919 2024-098
    Material Weakness Repeat
  • 1226920 2024-014
    Material Weakness Repeat
  • 1226921 2024-020
    Material Weakness Repeat
  • 1226922 2024-024
    Material Weakness Repeat
  • 1226923 2024-038
    Material Weakness Repeat
  • 1226924 2024-053
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $1.56B
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.07B
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $180.21M
64.015 VETERANS STATE NURSING HOME CARE $104.00M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $79.93M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $69.54M
10.553 SCHOOL BREAKFAST PROGRAM $68.41M
96.001 SOCIAL SECURITY DISABILITY INSURANCE $50.57M
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $43.95M
66.468 DRINKING WATER STATE REVOLVING FUND $43.50M
12.401 NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS $39.08M
93.667 SOCIAL SERVICES BLOCK GRANT $32.78M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $29.07M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $26.06M
66.458 CLEAN WATER STATE REVOLVING FUND $23.07M
15.018 ENERGY COMMUNITY REVITALIZATION PROGRAM (ECRP) $20.10M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $18.69M
84.225 Education for Homeless Children and Youth_Exemplary Grants $17.46M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $17.06M
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $16.89M
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $15.36M
10.542 PANDEMIC EBT FOOD BENEFITS $14.38M
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $13.44M
97.039 HAZARD MITIGATION GRANT $12.80M
93.778 GRANTS TO STATES FOR MEDICAID $12.04M
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $11.68M
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $10.89M
64.005 GRANTS TO STATES FOR CONSTRUCTION OF STATE HOME FACILITIES $10.01M
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $9.89M
93.569 COMMUNITY SERVICES BLOCK GRANT $9.57M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $9.48M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8.63M
20.218 MOTOR CARRIER SAFETY ASSISTANCE $8.31M
15.605 SPORT FISH RESTORATION $7.69M
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $7.68M
12.400 MILITARY CONSTRUCTION, NATIONAL GUARD $7.58M
93.788 OPIOID STR $7.47M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $7.24M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $7.19M
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $7.15M
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $6.99M
12.404 NATIONAL GUARD CHALLENGE PROGRAM $6.90M
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $6.81M
21.031 STATE SMALL BUSINESS CREDIT INITIATIVE TECHNICAL ASSISTANCE GRANT PROGRAM $6.64M
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $6.35M
20.325 CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS $6.20M
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $6.16M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $5.84M
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $5.54M
17.259 WIOA YOUTH ACTIVITIES $5.36M
84.027 SPECIAL EDUCATION GRANTS TO STATES $5.25M
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $4.87M
93.777 STATE SURVEY AND CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XVIII) MEDICARE $4.70M
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $4.48M
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $4.46M
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $4.43M
84.369 GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES $4.30M
84.358 RURAL EDUCATION $4.17M
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $4.16M
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $4.14M
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $4.00M
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $3.96M
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $3.81M
66.605 PERFORMANCE PARTNERSHIP GRANTS $3.68M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $3.66M
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $3.60M
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $3.50M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $3.46M
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $3.24M
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $3.16M
16.576 CRIME VICTIM COMPENSATION $3.11M
93.796 STATE SURVEY CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XIX) MEDICAID $3.09M
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $2.98M
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $2.85M
93.775 STATE MEDICAID FRAUD CONTROL UNITS $2.79M
93.563 CHILD SUPPORT SERVICES $2.77M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $2.59M
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2.47M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $2.42M
93.110 SPECIAL PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $2.40M
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $2.34M
10.664 COOPERATIVE FORESTRY ASSISTANCE $2.28M
16.754 HAROLD ROGERS PRESCRIPTION DRUG MONITORING PROGRAM $2.27M
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) $2.24M
84.425 EDUCATION STABILIZATION FUND $2.23M
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $2.22M
11.035 BROADBAND EQUITY, ACCESS, AND DEPLOYMENT PROGRAM $2.14M
20.237 MOTOR CARRIER SAFETY ASSISTANCE HIGH PRIORITY ACTIVITIES GRANTS AND COOPERATIVE AGREEMENTS $2.13M
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $2.11M
20.219 RECREATIONAL TRAILS PROGRAM $2.08M
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $2.04M
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $2.03M
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $2.02M
97.008 NON-PROFIT SECURITY PROGRAM $1.94M
17.801 JOBS FOR VETERANS STATE GRANTS $1.94M
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $1.94M
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $1.91M
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $1.87M
10.475 COOPERATIVE AGREEMENTS WITH STATES FOR INTRASTATE MEAT AND POULTRY INSPECTION $1.77M
20.700 PIPELINE SAFETY PROGRAM STATE BASE GRANT $1.76M
93.090 GUARDIANSHIP ASSISTANCE $1.67M
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $1.63M
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $1.63M
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $1.61M
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $1.60M
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $1.51M
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $1.45M
20.200 HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM $1.43M
17.504 CONSULTATION AGREEMENTS $1.38M
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $1.35M
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $1.34M
93.659 ADOPTION ASSISTANCE $1.33M
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $1.31M
10.025 ANIMAL DISEASE AND ANIMAL CARE $1.27M
93.472 TITLE IV-E PREVENTION PROGRAM $1.25M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $1.25M
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $1.25M
10.720 INFRASTRUCTURE INVESTMENT AND JOBS ACT COMMUNITY WILDFIRE DEFENSE GRANTS $1.23M
17.002 LABOR FORCE STATISTICS $1.19M
12.002 PROCUREMENT TECHNICAL ASSISTANCE FOR BUSINESS FIRMS $1.14M
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $1.13M
93.087 ENHANCE SAFETY OF CHILDREN AFFECTED BY SUBSTANCE ABUSE $1.12M
81.041 STATE ENERGY PROGRAM $1.08M
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $1.07M
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $1.06M
93.686 ENDING THE HIV EPIDEMIC: A PLAN FOR AMERICA €” RYAN WHITE HIV/AIDS PROGRAM PARTS A AND B $1.04M
16.543 MISSING CHILDREN'S ASSISTANCE $1.03M
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $1.01M
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $994,296
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $951,111
16.741 DNA BACKLOG REDUCTION PROGRAM $945,786
17.245 TRADE ADJUSTMENT ASSISTANCE $912,296
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $908,303
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $901,880
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $897,830
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $895,544
84.368 COMPETITIVE GRANTS FOR STATE ASSESSMENTS $829,973
93.997 ASSISTED OUTPATIENT TREATMENT $815,523
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $810,183
15.634 STATE WILDLIFE GRANTS $805,831
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $804,960
10.162 INSPECTION GRADING AND STANDARDIZATION $795,218
97.045 COOPERATING TECHNICAL PARTNERS $779,705
66.700 CONSOLIDATED PESTICIDE ENFORCEMENT COOPERATIVE AGREEMENTS $772,286
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $768,705
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $738,451
99.U03 Other Federal Assistance - Marijuana Eradication Suppression Program $729,594
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $725,545
66.805 LEAKING UNDERGROUND STORAGE TANK TRUST FUND CORRECTIVE ACTION PROGRAM $718,514
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $715,180
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $705,575
90.404 HAVA ELECTION SECURITY GRANTS $692,482
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $681,291
10.902 SOIL AND WATER CONSERVATION $672,162
66.817 STATE AND TRIBAL RESPONSE PROGRAM GRANTS $648,255
16.813 NICS ACT RECORD IMPROVEMENT PROGRAM $636,337
11.032 STATE DIGITAL EQUITY PLANNING AND CAPACITY GRANT $634,098
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $631,389
93.336 BEHAVIORAL RISK FACTOR SURVEILLANCE SYSTEM $627,423
17.271 WORK OPPORTUNITY TAX CREDIT PROGRAM (WOTC) $615,852
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $612,040
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $609,647
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $588,775
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $586,692
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $583,170
17.804 LOCAL VETERANS' EMPLOYMENT REPRESENTATIVE PROGRAM $566,437
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $562,671
15.427 FEDERAL OIL AND GAS ROYALTY MANAGEMENT STATE AND TRIBAL COORDINATION $535,644
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $534,537
66.804 UNDERGROUND STORAGE TANK (UST) PREVENTION, DETECTION, AND COMPLIANCE PROGRAM $531,160
93.586 STATE COURT IMPROVEMENT PROGRAM $530,385
10.916 WATERSHED REHABILITATION PROGRAM $525,892
93.197 CHILDHOOD LEAD POISONING PREVENTION PROJECTS, STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $510,137
39.003 DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY $500,380
97.088 DISASTER ASSISTANCE PROJECTS $477,748
17.285 REGISTERED APPRENTICESHIP $468,869
66.046 CLIMATE POLLUTION REDUCTION GRANTS $461,925
97.041 NATIONAL DAM SAFETY PROGRAM $461,265
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $426,766
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 $422,342
84.357 READING FIRST STATE GRANTS $420,446
97.067 HOMELAND SECURITY GRANT PROGRAM $415,482
10.652 FORESTRY RESEARCH $413,600
93.072 LIFESPAN RESPITE CARE PROGRAM $409,395
93.988 COOPERATIVE AGREEMENTS FOR DIABETES CONTROL PROGRAMS $394,274
10.093 VOLUNTARY PUBLIC ACCESS AND HABITAT INCENTIVE PROGRAM $385,100
93.270 VIRAL HEPATITIS PREVENTION AND CONTROL $384,410
64.124 ALL-VOLUNTEER FORCE EDUCATIONAL ASSISTANCE $379,927
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $370,971
15.631 PARTNERS FOR FISH AND WILDLIFE $366,154
15.616 CLEAN VESSEL ACT $357,475
84.177 REHABILITATION SERVICES INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND $356,927
66.433 STATE UNDERGROUND WATER SOURCE PROTECTION $344,915
66.961 SUPERFUND STATE AND INDIAN TRIBE COMBINED COOPERATIVE AGREEMENTS (SITE-SPECIFIC AND CORE) $342,372
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $322,520
93.369 ACL INDEPENDENT LIVING STATE GRANTS $311,770
93.648 CHILD WELFARE RESEARCH TRAINING OR DEMONSTRATION $308,634
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $308,587
84.187 SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES $300,000
93.564 CHILD SUPPORT SERVICES RESEARCH $290,050
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $279,555
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $279,416
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $274,406
93.917 HIV CARE FORMULA GRANTS $269,679
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $263,511
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $256,777
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $256,431
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $251,066
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $248,669
59.061 STATE TRADE EXPANSION $244,703
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $239,995
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $238,001
17.225 UNEMPLOYMENT INSURANCE $236,598
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $232,620
16.839 STOP SCHOOL VIOLENCE $232,382
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $232,324
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $224,621
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $223,503
10.697 STATE & PRIVATE FORESTRY HAZARDOUS FUEL REDUCTION PROGRAM $217,809
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $216,229
93.251 EARLY HEARING DETECTION AND INTERVENTION $213,463
20.215 HIGHWAY TRAINING AND EDUCATION $213,331
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $203,714
14.238 SHELTER PLUS CARE $202,099
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $200,653
97.023 COMMUNITY ASSISTANCE PROGRAM STATE SUPPORT SERVICES ELEMENT (CAP-SSSE) $196,563
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $191,794
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $191,632
66.608 ENVIRONMENTAL INFORMATION EXCHANGE NETWORK GRANT PROGRAM AND RELATED ASSISTANCE $188,311
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $184,491
17.273 TEMPORARY LABOR CERTIFICATION FOR FOREIGN WORKERS $184,479
16.320 SERVICES FOR TRAFFICKING VICTIMS $179,371
10.541 CHILD NUTRITION-TECHNOLOGY INNOVATION GRANT $177,967
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $167,009
93.130 COOPERATIVE AGREEMENTS TO STATES/TERRITORIES FOR THE COORDINATION AND DEVELOPMENT OF PRIMARY CARE OFFICES $165,894
93.658 FOSTER CARE TITLE IV-E $161,868
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $159,562
84.421 DISABILITY INNOVATION FUND (DIF) $157,861
84.282 CHARTER SCHOOLS $154,999
93.600 HEAD START $154,706
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $145,034
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $144,579
93.946 COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS $144,553
17.005 COMPENSATION AND WORKING CONDITIONS $144,254
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $142,695
15.626 ENHANCED HUNTER EDUCATION AND SAFETY $141,496
93.945 ASSISTANCE PROGRAMS FOR CHRONIC DISEASE PREVENTION AND CONTROL $137,208
93.982 MENTAL HEALTH DISASTER ASSISTANCE AND EMERGENCY MENTAL HEALTH $136,764
10.U01 Cost Reimbursement Contract - McGee Creek Project $136,731
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $132,245
97.111 REGIONAL CATASTROPHIC PREPAREDNESS GRANT PROGRAM (RCPGP) $131,525
15.524 RECREATION RESOURCES MANAGEMENT $129,120
10.932 REGIONAL CONSERVATION PARTNERSHIP PROGRAM $128,274
84.161 REHABILITATION SERVICES CLIENT ASSISTANCE PROGRAM $125,281
93.314 EARLY HEARING DETECTION AND INTERVENTION INFORMATION SYSTEM (EHDI-IS) SURVEILLANCE PROGRAM $121,956
84.352 School Renovation Grant $120,866
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $118,934
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $105,649
10.645 FARM TO SCHOOL STATE FORMULA GRANT $104,086
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $103,410
84.332 COMPREHENSIVE SCHOOL REFORM DEMONSTRATION $103,090
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $101,469
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $100,733
93.079 COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED SURVEILLANCE AND RISK BEHAVIOR REDUCTION $100,615
84.206 JAVITS GIFTED AND TALENTED STUDENTS EDUCATION $100,365
21.019 CORONAVIRUS RELIEF FUND $98,046
16.609 PROJECT SAFE NEIGHBORHOODS $97,193
10.575 FARM TO SCHOOL GRANT PROGRAM $94,359
93.981 IMPROVING STUDENT HEALTH AND ACADEMIC ACHIEVEMENT THROUGH NUTRITION, PHYSICAL ACTIVITY AND THE MANAGEMENT OF CHRONIC CONDITIONS IN SCHOOLS $90,970
16.575 CRIME VICTIM ASSISTANCE $87,677
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $84,023
66.701 TOXIC SUBSTANCES COMPLIANCE MONITORING COOPERATIVE AGREEMENTS $83,830
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $82,177
10.525 FARM AND RANCH STRESS ASSISTANCE NETWORK COMPETITIVE GRANTS PROGRAM $77,862
93.U02 Client Level Projects $72,283
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $70,501
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $69,676
66.802 SUPERFUND STATE, POLITICAL SUBDIVISION, AND INDIAN TRIBE SITE-SPECIFIC COOPERATIVE AGREEMENTS $60,794
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $60,122
16.844 COMBATTING CONTRABAND CELL PHONE USE IN PRISONS $59,708
15.980 NATIONAL GROUND-WATER MONITORING NETWORK $56,552
93.547 NATIONAL HEALTH SERVICE CORPS $52,789
16.550 STATE JUSTICE STATISTICS PROGRAM FOR STATISTICAL ANALYSIS CENTERS $52,200
10.934 FERAL SWINE ERADICATION AND CONTROL PILOT PROGRAM $47,597
66.204 MULTIPURPOSE GRANTS TO STATES AND TRIBES $44,340
12.113 STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES $43,216
66.454 WATER QUALITY MANAGEMENT PLANNING $41,871
10.676 FOREST LEGACY PROGRAM $41,439
16.816 JOHN R. JUSTICE PROSECUTORS AND DEFENDERS INCENTIVE ACT $39,442
66.462 NATIONAL WETLAND PROGRAM DEVELOPMENT GRANTS AND FIVE-STAR RESTORATION TRAINING GRANT $35,951
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $35,446
66.708 POLLUTION PREVENTION GRANTS PROGRAM $33,508
10.721 INFRASTRUCTURE INVESTMENT AND JOBS ACT TEMPORARY BRIDGE PROGRAM $32,552
10.680 FOREST HEALTH PROTECTION $31,724
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $29,973
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $28,488
10.931 AGRICULTURAL CONSERVATION EASEMENT PROGRAM $28,000
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $24,585
16.831 CHILDREN OF INCARCERATED PARENTS $24,022
10.163 MARKET PROTECTION AND PROMOTION $23,400
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $18,671
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $15,102
81.254 GRID INFRASTRUCTURE DEPLOYMENT AND RESILIENCE $14,934
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $14,511
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $9,799
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $8,683
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $7,853
97.046 FIRE MANAGEMENT ASSISTANCE GRANT $7,743
16.043 VETERANS TREATMENT COURT DISCRETIONARY GRANT PROGRAM $7,300
97.073 STATE HOMELAND SECURITY PROGRAM (SHSP) $6,647
11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS $6,328
10.699 PARTNERSHIP AGREEMENTS $5,169
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $2,447
14.269 HURRICANE SANDY COMMUNITY DEVELOPMENT BLOCK GRANT DISASTER RECOVERY GRANTS (CDBG-DR) $2,175
17.600 MINE HEALTH AND SAFETY GRANTS $2,083
45.310 GRANTS TO STATES $1,871
93.557 EDUCATION AND PREVENTION GRANTS TO REDUCE SEXUAL ABUSE OF RUNAWAY, HOMELESS AND STREET YOUTH $1,674
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $1,262
66.920 SOLID WASTE INFRASTRUCTURE FOR RECYCLING INFRASTRUCTURE GRANTS $1,117
20.614 NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (NHTSA) DISCRETIONARY SAFETY GRANTS AND COOPERATIVE AGREEMENTS $630
66.432 STATE PUBLIC WATER SYSTEM SUPERVISION $629
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $628
97.032 CRISIS COUNSELING $580
97.050 PRESIDENTIAL DECLARED DISASTER ASSISTANCE TO INDIVIDUALS AND HOUSEHOLDS - OTHER NEEDS $534
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $432
66.442 WATER INFRASTRUCTURE IMPROVEMENTS FOR THE NATION SMALL AND UNDERSERVED COMMUNITIES EMERGING CONTAMINANTS GRANT PROGRAM $161
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $-1,269
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $-2,275
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $-3,516
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $-3,633
17.258 WIOA ADULT PROGRAM $-8,508
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $-91,943
93.217 FAMILY PLANNING SERVICES $-753,323
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $-1.67M