FAC Explorer

Finding 1239933 (2025-209)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-10-05
Audit: 414614
Organization: State of Idaho (ID)
Auditor: LEGISLATIVE SERVICES OFFICE - AUDIT DIVISION

AI Summary

  • Core Issue: Significant errors were found in the CSLFRF project and expenditure reports, leading to misstatements in current and cumulative expenditures.
  • Impacted Requirements: Compliance with federal reporting standards and internal control requirements was not met, resulting in overstated and understated financial figures.
  • Recommended Follow-Up: Implement stronger internal controls for accurate reporting and engage with the U.S. Department of the Treasury for guidance on corrections.

Finding Text

FINDING 2025-209 The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) project and expenditure reports (P&E) contained misstatements. Type of Finding: Significant Deficiency, Noncompliance Assistance Listing Title: American Rescue Plan Act - Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP0142 Program Year: March 3, 2021 – December 31, 2024 Federal Agency: Department of Treasury Compliance Requirement: Reporting Questioned Costs: None Criteria: The U.S. Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) included in 2 CFR 200.303 requires that a nonfederal entity receiving federal awards establish and maintain internal controls that provide reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions in the federal award. The Internal Control Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) identifies control activities that help ensure management directives are carried out and risks are mitigated. These activities include items such as approvals, authorizations, verifications, reconciliations, and segregation of duties. The CSLFRF grant award from the U.S. Department of the Treasury requires recipients to provide quarterly P&E reports that contain related costs incurred during the covered period. The recipient’s quarterly P&E report submissions should be supported by the data in the recipient’s accounting system. Condition: During fiscal year 2025, the Division was required to submit four P&E reports for the CSLFRF program. Each quarter, the State agencies tasked with administering the CSLFRF projects complete templates containing required report information by individual project and send them to the Division. The Division’s State financial officer uses the templates to compile and submit reports to the U.S. Department of the Treasury, which identifies quarters based on the calendar year. Quarter 1 is January through March, Quarter 2 is April through June, Quarter 3 is July through September, and Quarter 4 is October through December. We tested the Quarter 1 (Q1) and Quarter 2 (Q2) reports for the following required data elements: current period obligations, cumulative obligations, current period expenditures, and cumulative expenditures. We compared the amounts recorded in Luma to the amounts reported on the templates and the amounts in the final reports. We identified three types of errors in the amounts reported as current period expenditures: • Reported amounts matched the template amounts but did not match the amounts recorded in Luma. Current period expenditures were overstated in the Q1 report by $2,077,728 and understated in the Q2 report by $938,788. • Template amounts matched the amounts recorded in Luma but did not match the amounts in the final report. Current period expenditures were overstated in Q1 by $26,558. • Reported amounts did not match the template amounts or the amounts recorded in Luma. In the Q1 report, the amounts in the final report were $53,300 less than the amounts recorded in Luma and $218,311 less than the amounts reported on the templates. In the Q2 report, the amounts in the final report were $186,086 more than the amounts recorded in Luma and $121,759 more than the amounts reported on the templates. The errors in the current expenditures also affect the amounts reported as cumulative expenditures. The amount reported as current obligation in the Q2 report was overstated by $410,904. This caused the cumulative obligations to be overstated by the same amount. We identified projects labeled as in-progress, but no agency templates were received for the quarterly reports. In these cases, the Division reported no changes from the prior report; however, without the agency templates, we could not verify if that was correct. We identified 25 projects with no templates in the Q1 report and 12 in the Q2 report. In the Q2 report, one project with no template was reported as a $704,904 reduction in cumulative obligations compared to the prior report, and the Division could provide no support for the reported amount. Cause: The Division has a control in place intended to identify and reduce errors in reporting. The reports are reviewed by an employee separate from the employee who compiled the reports. We reviewed documentation to verify the control was in place for the tested reports and found that one report was appropriately reviewed by a separate employee; however, the other report was reviewed by an employee who was also involved in the report compilation. On both reports, the reviews were not performed at a level of detail necessary to identify the errors. The Division also made adjustments to some information provided by agencies based on possible mathematical or other logic errors but did not verify the adjustments were accurate with the agencies. The Division cited time constraints, a high turnover rate in fiscal personnel, and inadequate training as causes for the errors. Effect: The cumulative errors in current expenditures resulted in a $1,859,235 overstatement in the Q1 report and a $630,943 understatement in the Q2 report. Current obligations were also overstated by $410,904 in the Q2 report. We were unable to accurately determine an error amount for projects with missing templates. The errors identified were less than the $8,982,324 materiality for the CSLFRF program; however, that does not consider other potential errors we could not determine, and ineffective internal controls could lead to material errors in future reports. Recommendation: We recommend that the Division design and implement internal controls to ensure CSLFRF P&E reports are accurate. We also recommend that the Division contact the U.S. Department of the Treasury to correct erroneous information in the Treasury Portal as suggested in the Project and Expenditure User Guide published by the U.S. Department of the Treasury. Management’s View: The Division agrees with the finding and recognizes that additional controls are needed to ensure CSLFRF Project and Expenditure reports are accurate, fully supported, and more thoroughly reconciled to the State’s accounting system before submission. The Division notes that the identified errors were below the program’s materiality threshold and did not result in a finding of material noncompliance or a material weakness. The Division also corrects reporting errors when they are identified. However, Treasury’s published FAQ and written correspondence (attached) confirm that submitted reports cannot be reopened after the reporting deadline. Because P&E reports are cumulative, any necessary corrections must be reflected in a subsequent reporting period. This required correction process contributed to some of the differences identified during the audit because adjustments related to prior periods were necessarily recorded in later reports. Accordingly, the timing of these adjustments was consistent with Treasury’s prescribed reporting process. Corrective Action: The Division will implement the following corrective actions for all remaining CSLFRF P&E reports: 1. Required agency support. Each administering agency will submit a completed reporting template for every active project. If no activity occurred, the agency must provide documented confirmation of no change. Missing templates will be tracked and escalated before the report is finalized. 2. Reconciliation to Luma. Current and cumulative expenditures and obligations will be reconciled by administering agency to Lumat. All differences will be documented and resolved before submission. 3. Independent detailed review. The review will cover source templates, Luma reconciliations, current and cumulative amounts, prior-period balances, adjustments, and evidence supporting projects reported with no change. 4. Procedures, training, and retention. The Division will document the reporting process, provide training and cross-training to staff involved in CSLFRF reporting, and retain the templates, reconciliations, agency confirmations, review checklist, and final submission support in a centralized reporting file. 5. Correction of prior reporting errors. The Division will correct the identified errors through Treasury's prescribed process. In written email correspondence to Justin Collins, the U.S. Department of the Treasury confirmed: 'Prior submitted reports are not eligible to be re-opened for revisions since the reporting deadline has passed. The SLFRF Project and Expenditure Reports are cumulative reports, and any adjustments needed will need to be made in the next reporting period.' Accordingly, the Division will document and include the necessary adjustments in the next available cumulative P&E report and retain Treasury's email as support for the correction method. Auditor’s Concluding Remarks: We thank the Division for its cooperation and assistance throughout the audit. We would like to clarify that the Division is correct in stating that the errors we were able to identify were not material to the program, but we also were not able to verify the accuracy for those projects with missing templates and these two issues indicate significant deficiencies in the Division’s internal controls over reporting that could lead to material errors in the future if not properly addressed.

Corrective Action Plan

Finding Number 2025-209: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) project and expenditure reports (P&E) contained misstatements. Federal Program: 21.027 - Coronavirus State and Local Fiscal Recovery Fund Related to Prior Finding: N/A Agency’s view: The Division agrees with the finding and recognizes that additional controls are needed to ensure CSLFRF Project and Expenditure reports are accurate, fully supported, and more thoroughly reconciled to the State’s accounting system before submission. The Division notes that the identified errors were below the program’s materiality threshold and did not result in a finding of material noncompliance or a material weakness. The Division also corrects reporting errors when they are identified. However, Treasury’s published FAQ and written correspondence (attached) confirm that submitted reports cannot be reopened after the reporting deadline. Because P&E reports are cumulative, any necessary corrections must be reflected in a subsequent reporting period. This required correction process contributed to some of the differences identified during the audit because adjustments related to prior periods were necessarily recorded in later reports. Accordingly, the timing of these adjustments was consistent with Treasury’s prescribed reporting process. Corrective Action: The Division will implement the following corrective actions for all remaining CSLFRF P&E reports: 1. Required agency support. Each administering agency will submit a completed reporting template for every active project. If no activity occurred, the agency must provide documented confirmation of no change. Missing templates will be tracked and escalated before the report is finalized. 2. Reconciliation to Luma. Current and cumulative expenditures and obligations will be reconciled by administering agency to Lumat. All differences will be documented and resolved before submission. 3. Independent detailed review. The review will cover source templates, Luma reconciliations, current and cumulative amounts, prior-period balances, adjustments, and evidence supporting projects reported with no change. 4. Procedures, training, and retention. The Division will document the reporting process, provide training and cross-training to staff involved in CSLFRF reporting, and retain the templates, reconciliations, agency confirmations, review checklist, and final submission support in a centralized reporting file. 5. Correction of prior reporting errors. The Division will correct the identified errors through Treasury's prescribed process. In written email correspondence to Justin Collins, the U.S. Department of the Treasury confirmed: 'Prior submitted reports are not eligible to be reopened for revisions since the reporting deadline has passed. The SLFRF Project and Expenditure Reports are cumulative reports, and any adjustments needed will need to be made in the next reporting period.' Accordingly, the Division will document and include the necessary adjustments in the next available cumulative P&E report and retain Treasury's email as support for the correction method. Anticipated Corrective Action Date: January 31, 2027. The revised controls will be applied before submission of the next required quarterly CSLFRF P&E report. Responsible for Corrective Action: Justin Collins, Deputy Administrator | State Financial Officer Justin.collins@dfm.idaho.gov (208) 854-3063

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1239918 2025-201
    Material Weakness Repeat
  • 1239919 2025-201
    Material Weakness Repeat
  • 1239920 2025-201
    Material Weakness Repeat
  • 1239921 2025-201
    Material Weakness Repeat
  • 1239922 2025-202
    Material Weakness Repeat
  • 1239923 2025-202
    Material Weakness Repeat
  • 1239924 2025-202
    Material Weakness Repeat
  • 1239925 2025-202
    Material Weakness Repeat
  • 1239926 2025-202
    Material Weakness Repeat
  • 1239927 2025-203
    Material Weakness Repeat
  • 1239928 2025-204
    Material Weakness Repeat
  • 1239929 2025-205
    Material Weakness Repeat
  • 1239930 2025-206
    Material Weakness Repeat
  • 1239931 2025-207
    Material Weakness Repeat
  • 1239932 2025-208
    Material Weakness Repeat
  • 1239934 2025-210
    Material Weakness Repeat
  • 1239935 2025-210
    Material Weakness Repeat
  • 1239936 2025-211
    Material Weakness Repeat
  • 1239937 2025-211
    Material Weakness Repeat
  • 1239938 2025-212
    Material Weakness Repeat
  • 1239939 2025-213
    Material Weakness Repeat
  • 1239940 2025-214
    Material Weakness Repeat
  • 1239941 2025-215
    Material Weakness Repeat
  • 1239942 2025-215
    Material Weakness Repeat
  • 1239943 2025-216
    Material Weakness Repeat
  • 1239944 2025-217
    Material Weakness Repeat
  • 1239945 2025-217
    Material Weakness Repeat
  • 1239946 2025-217
    Material Weakness Repeat
  • 1239947 2025-218
    Material Weakness Repeat
  • 1239948 2025-218
    Material Weakness Repeat
  • 1239949 2025-218
    Material Weakness Repeat
  • 1239950 2025-219
    Material Weakness Repeat
  • 1239951 2025-219
    Material Weakness Repeat
  • 1239952 2025-219
    Material Weakness Repeat
  • 1239953 2025-220
    Material Weakness Repeat
  • 1239954 2025-220
    Material Weakness Repeat
  • 1239955 2025-220
    Material Weakness Repeat
  • 1239956 2025-220
    Material Weakness Repeat
  • 1239957 2025-221
    Material Weakness Repeat
  • 1239958 2025-222
    Material Weakness Repeat
  • 1239959 2025-223
    Material Weakness Repeat
  • 1239960 2025-224
    Material Weakness Repeat
  • 1239961 2025-225
    Material Weakness Repeat
  • 1239962 2025-226
    Material Weakness Repeat
  • 1239963 2025-227
    Material Weakness Repeat
  • 1239964 2025-228
    Material Weakness Repeat
  • 1239965 2025-229
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Grants to States for Medicaid $3.14B
10.551 Supplemental Nutrition Assistance Program $287.37M
93.767 Children's Health Insurance Program $70.39M
10.555 National School Lunch Program $53.35M
12.401 National Guard Military Operations and Maintenance (O&M) Projects $47.24M
93.575 Child Care and Development Block Grant $45.31M
10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children $31.77M
64.015 Veterans State Nursing Home Care $29.12M
93.268 Immunization Cooperative Agreements $27.92M
93.558 Temporary Assistance for Needy Families $26.36M
93.568 Low-Income Home Energy Assistance $23.97M
12.400 Military Construction, National Guard $18.39M
21.029 Coronavirus Capital Projects Fund $18.21M
66.468 Drinking Water State Revolving Fund $17.92M
21.027 Coronavirus State and Local Fiscal Recovery Funds $17.11M
84.126 Rehabilitation Services - Vocational Rehabilitation Grants to States $16.83M
93.563 Child Support Services $15.89M
93.659 Adoption Assistance $15.43M
66.458 Clean Water State Revolving Fund $15.15M
10.553 School Breakfast Program $15.09M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $14.63M
93.658 Foster Care - Title IV-E $13.74M
96.001 Social Security Disability Insurance $12.44M
84.334S GEARUP Scholarships $10.73M
15.661 Lower Snake River Compensation Plan $10.66M
20.325 Consolidated Rail Infrastructure and Safety Improvements $9.90M
16.575 Crime Victim Assistance $9.31M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $9.01M
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) $8.06M
84.048 Career and Technical Education - Basic Grants to States $8.05M
21.026 Homeowner Assistance Fund $8.00M
93.667 Social Services Block Grant $7.95M
84.425U ARP ESSER $7.78M
93.788 Opioid STR $7.76M
17.207 Employment Service/Wagner-Peyser Funded Activities $6.52M
93.917 HIV Care Formula Grants $6.31M
10.569 Emergency Food Assistance Program (Food Commodities) $6.11M
93.958 Block Grants for Community Mental Health Services $5.86M
93.069 Public Health Emergency Preparedness $5.84M
81.042 Weatherization Assistance for Low-Income Persons $5.56M
12.404 National Guard ChalleNGe Program $5.39M
84.369 Grants for State Assessments and Related Activities $5.37M
97.067 Homeland Security Grant Program $5.26M
11.438 Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program $5.07M
84.425R Emergency Assistance to Non-Public Schools $5.04M
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $4.78M
97.042 Emergency Management Performance Grants $4.51M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $4.02M
10.664 Cooperative Forestry Assistance $3.77M
93.569 Community Services Block Grant $3.72M
94.006 AmeriCorps State and National $3.65M
20.218 Motor Carrier Safety Assistance $3.61M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $3.45M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Coop Agmts. $3.41M
14.228 Community Development Block Grants/State's Program $3.37M
93.994 Maternal and Child Health Services Block Grant to the States $3.30M
84.002 Adult Education - Basic Grants to States $3.13M
84.027 Special Education Grants to States $3.07M
15.916 Outdoor Recreation Acquisition, Development, and Planning $3.01M
20.526 Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs $2.95M
93.791 Money Follows the Person Rebalancing Demonstration $2.81M
20.600 State and Community Highway Safety $2.78M
81.U17 Miscellaneous Bonneville Power Administration Grants $2.76M
81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $2.76M
66.460 Nonpoint Source Implementation Grants $2.66M
20.616 National Priority Safety Programs $2.64M
17.259 WIOA Youth Activities $2.63M
17.258 WIOA Adult Program $2.51M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $2.51M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.48M
84.173 Special Education Preschool Grants $2.47M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $2.39M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) $2.34M
93.136 Injury Prevention and Control Research and State and Community Based Programs $2.31M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2.23M
93.777 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare $2.08M
17.278 WIOA Dislocated Workers Formula Grants $2.03M
66.432 State Public Water System Supervision $1.92M
66.001 Air Pollution Control Program Support $1.80M
10.697 State and Private Forestry Hazardous Fuel Reduction Program $1.66M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.65M
10.560 State Administrative Expenses for Child Nutrition $1.60M
45.310 Grants to States $1.59M
93.556 MaryLee Allen Promoting Safe and Stable Families Program $1.55M
97.012 Boating Safety Financial Assistance $1.54M
16.588 Violence Against Women Formula Grants $1.52M
84.010 Title I Grants to Local Educational Agencies $1.47M
84.421E Disability Innovation Fund (DIF) $1.41M
20.507 Federal Transit Formula Grants $1.41M
64.005 Grants to States for Construction of State Home Facilities $1.40M
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs $1.39M
93.568 Low-Income Home Energy Assistance (CARES Act) $1.39M
11.436 Columbia River Fisheries Development Program $1.35M
12.U29 Watercraft Inspection Station Program $1.34M
11.035 Broadband Equity, Access, and Deployment Program $1.34M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.30M
17.225 Unemployment Insurance $1.28M
20.219 Recreational Trails Program $1.26M
10.170 Specialty Crop Block Grant Program - Farm Bill $1.23M
81.U30 Miscellaneous Pacific States Marine Fisheries Commission Grants $1.22M
93.796 State Survey Certification of Health Care Providers and Suppliers (Title XIX) Medicaid $1.21M
93.217 Family Planning Services $1.20M
21.029 Coronavirus Captial Projects Fund $1.16M
90.404 HAVA Election Security Grants $1.15M
16.576 Crime Victim Compensation $1.12M
93.940 HIV Prevention and Surveillance Activities-Health Department Based $1.11M
93.889 National Bioterrorism Hospital Preparedness Program $1.11M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.10M
15.904 Historic Preservation Fund Grants-in-Aid $1.04M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.02M
93.387 National and State Tobacco Control Program $1.01M
97.039 Hazard Mitigation Grant $981,113
16.833 National Sexual Assault Kit Initiative $937,701
17.801 Jobs for Veterans State Grants $934,453
93.775 State Medicaid Fraud Control Units $920,353
20.205 Highway Planning and Construction $913,847
39.003 Donation of Federal Surplus Personal Property $905,743
45.025 Promotion of the Arts Partnership Agreements $904,703
10.025 Plant and Animal Disease, Pest Control, and Animal Care $863,836
15.605 Sport Fish Restoration $843,861
93.988 Cooperative Agreements for Diabetes Control Programs $836,465
81.U18 Weatherization Conference $834,495
93.426 The National Cardiovascular Health Program $822,029
81.041 State Energy Program $764,926
84.425U Education Stabilization Fund - ARPA ESSER III $728,105
15.634 State Wildlife Grants $716,619
93.630 Developmental Disabilities Basic Support and Advocacy Grants $689,846
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $680,231
66.034 Surveys, Studies, Research, Investigations, Demonstrations & Special Purpose Activities Relating to the Clean Air Act $657,701
17.002 Labor Force Statistics $655,654
93.991 Preventive Health and Health Services Block Grant $655,025
16.741 DNA Backlog Reduction Program $651,631
15.954 National Park Service Conservation, Protection, Outreach, and Education $648,987
66.817 State and Tribal Response Program Grants $636,256
17.273 Temporary Labor Certification for Foreign Workers $623,267
93.603 Adoption and Legal Guardianship Incentive Payments Program $620,982
10.698 State and Private Forestry Cooperative Fire Assistance $606,503
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions $600,880
93.241 State Rural Hospital Flexibility Program $591,376
95.001 High Intensity Drug Trafficking Areas Program $579,718
16.017 Sexual Assault Services Formula Program $574,923
20.232 Commercial Driver's License Program Improvement Grant $567,874
84.424 Student Support and Academic Enrichment Program $564,542
93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services $557,805
84.323 Special Education - State Personnel Development $551,790
10.190 Resilient Food System Infrastructure Program $545,201
64.101 Burial Expense Allowances for Veterans $545,178
93.044 Special Programs for the Aging, Title III, Part B Grants for Supportive Services and Senior Centers $537,466
97.008 Nonprofit Security Grant Program $533,435
93.270 Viral Hepatitis Prevention and Control $529,657
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $515,512
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (SDWA 1464(d)) $514,298
12.219 EASE 3.0 $495,369
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $489,506
93.590 Community-Based Child Abuse Prevention Grants $475,776
93.053 Nutrition Services Incentive Program $471,694
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $461,942
93.324 State Health Insurance Assistance Program $449,413
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $442,648
66.801 Hazardous Waste Management State Program Support $435,365
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $419,162
81.128 Energy Efficiency and Conservation Block Grant Program (EECBG) $409,979
84.287 Twenty-First Century Community Learning Centers $407,604
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $402,872
93.369 ACL Independent Living State Grants $401,728
16.543 Missing Children's Assistance $401,275
16.593 Residential Substance Abuse Treatment for State Prisoners $399,175
15.015 Good Neighbor Authority $388,757
84.011 Migrant Education - State Grant Program $375,294
84.365 English Language Acquisition State Grants $375,112
17.235 Senior Community Service Employment Program $367,671
66.804 Underground Storage Tank Prevention, Detection and Compliance Program $363,341
93.165 Grants to States for Loan Repayment Program $360,767
93.301 Small Rural Hospital Improvement Grant Program $355,590
93.747 Elder Abuse Prevention Interventions Program $352,783
93.236 Grants to States to Support Oral Health Workforce Activities $339,459
93.336 Behavioral Risk Factor Surveillance System $331,154
20.700 Pipeline Safety Program State Base Grant $320,458
81.254 Grid Infrastructure Deployment and Resilience $319,467
93.586 State Court Improvement Program $304,520
97.047 BRIC: Building Resilient Infrastructure and Communities $300,855
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 $290,451
15.657 Endangered Species Recovery Implementation $275,726
93.240 State Capacity Building $275,263
66.046 Climate Pollution Reduction Grants $270,257
84.425W Education Stabilization Fund - ARPA ESSER - Homeless Children and Youth $269,722
10.565 Commodity Supplemental Food Program $269,205
10.069 Conservation Reserve Program $268,713
10.931 Agicultural Conservation Easement Program $260,000
15.524 Recreation Resources Management $254,477
16.021 Justice Systems Response to Families $237,798
66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements $231,266
93.497 Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports $228,665
84.177 Rehabilitation Services - Independent Living Services for Older Individuals Who Are Blind $225,000
81.U14 Tributary Water Conservation $224,322
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $218,679
10.724 Wildfire Crisis Strategy Landscapes $217,569
93.913 Grants to States for Operation of State Offices of Rural Health $216,547
93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants $215,628
93.251 Early Hearing Detection and Intervention $212,390
10.093 Voluntary Public Access and Habitat Incentive Program $210,565
94.008 AmeriCorps Commission Investment Fund $210,089
15.560 SECURE Water Act - Research Agreements $206,542
93.130 Cooperative Agreements to States/Territories for the Coordination and Development of Primary Care Offices $198,639
66.447 Sewer Overflow and Stormwater Reuse Municipal Grant Program $195,651
93.314 Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance Program $193,000
93.127 Emergency Medical Services for Children $189,284
16.582 Crime Victim Assistance/Discretionary Grants $187,995
10.568 Emergency Food Assistance Program (Administrative Costs) $186,791
93.870 Maternal, Infant and Early Childhood Home Visiting Grant Program $185,097
16.540 Juvenile Justice and Delinquency Prevention $184,330
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $182,847
97.023 Community Assistance Program State Support Services Element (CAP-SSSE) $178,959
16.838 Comprehensive Opioid, Stimulant, and other Substances Use Program $174,625
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $171,493
93.597 Grants to States for Access and Visitation Programs $170,956
93.150 Projects for Assistance in Transition from Homelessness (PATH) $161,950
10.578 WIC Grants To States (WGS) $160,898
94.003 AmeriCorps State Commissions Support Grant $154,966
15.517 Fish and Wildlife Coordination Act $153,972
10.645 Farm to School State Formula Grant (ARPA) $151,992
64.203 Veterans Cemetery Grants Program $151,554
10.559 Summer Food Service Program for Children $145,383
17.245 Trade Adjustment Assistance $145,346
10.734 Inflation Reduction Act - Forest Legacy Program $144,776
93.643 Children's Justice Grants To States $144,204
96.U24 Vital Statistics Cooperative Program $140,568
15.666 Endangered Species Conservation-Wolf Livestock Loss Compensation and Prevention $138,155
10.541 Child Nutrition Technology Innovation Grant $136,509
96.U23 Vital Statistics Birth Records Grants $135,462
93.090 Guardianship Assistance $131,670
10.718 Infrastructure Investment and Jobs Act Capital Maintenance and Improvement $131,586
20.703 Interagency Hazardous Materials Public Sector Training & Planning Grants $130,817
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $126,089
12.U31 Aquatic Invasive Species Monitoring $124,407
10.558 Child and Adult Care Food Program $124,315
15.615 Cooperative Endangered Species Conservation Fund $122,520
10.187 The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds $122,079
17.285 Registered Apprenticeship $120,348
66.454 Water Quality Management Planning $119,171
93.845 Promoting Population Health through Increased Capacity in Alcohol Epidemiology $117,792
97.111 Regional Catastrophic Preparedness Grant Program (RCPGP) $116,648
93.600 Head Start $114,628
84.196 Education for Homeless Children and Youth $113,035
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $111,357
11.307 Economic Adjustment Assistance $109,817
15.685 National Fish Passage $107,190
59.061 State Trade Expansion $106,248
93.110 Special Projects of Regional and National Significance $97,872
93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services $97,021
66.433 State Underground Water Source Protection $95,290
93.072 Lifespan Respite Care Program $93,832
66.040 Diesel Emissions Reduction Act (DERA) State Grants $90,618
17.271 Work Opportunity Tax Credit Program (WOTC) $86,594
93.698 Elder Justice Act – Adult Protective Services $86,570
16.554 National Criminal History Improvement Program (NCHIP) $85,406
20.720 State Damage Prevention Program Grants $84,246
10.162 Inspection Grading and Standardization $83,117
15.626 Enhaced Hunter Education and Safety $83,035
96.U25 Social Security Birth and Death Reports $78,749
16.609 Project Safe Neighborhoods $78,481
16.550 State Justice Statistics Program for Statistical Analysis Centers $75,071
66.032 State and Tribal Indoor Radon Grants $74,785
66.920 Solid Waste Infrastructure for Recycling Infrastructure Grants $74,621
10.676 Forest Legacy Program $69,885
97.041 National Dam Safety Program $69,734
93.071 Medicare Enrollment Assistance Program $68,009
16.606 State Criminal Alien Assistance Program $67,500
93.048 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects $67,338
10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants $67,152
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs $65,856
15.684 White-nose Syndrome National Response Implementation $63,235
15.U35 Misc. Bureau of Reclamation $62,808
11.032 State Digital Equity Planning and Capacity Grant $58,261
20.614 National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants and Cooperative Agreements $57,102
10.717 Infrastructure Investment and Jobs Act Restoration/Revegetation $55,007
16.922 Equitable Sharing Program $54,420
93.599 Chafee Education and Training Vouchers Program (ETV) $53,513
16.034 Coronavirus Emergency Supplemental Funding Program $52,248
10.U36 Forest Service Challenge Cost Sharing Agreement $51,900
93.070 Environmental Public Health and Emergency Response $51,726
21.019 Coronavirus Relief Fund $51,587
11.441 Regional Fishery Management Councils $50,262
14.171 Manufactured Housing $49,895
10.680 Forest Health Protection $49,584
93.052 National Family Caregiver Support, Title III, Part E $49,254
21.016 Equitable Share $48,901
66.039 Diesel Emission Reduction Act (DERA) National Grants $48,729
64.206 VA Outer Burial Receptacle Allowance Program $46,137
10.582 Fresh Fruit and Vegetable Program $44,511
10.691 Good Neighbor Authority $43,035
66.202 Congressionally Mandated Projects $38,753
66.605 Performance Partnership Grants $38,030
93.103 Food and Drug Administration Research $37,778
16.751 Edward Byrne Memorial Competitive Grant Program $37,495
93.043 Special Programs for the Aging, Title III, Part D Disease Prevention and Health Promotion Services $36,543
15.247 Wildlife Resource Management $36,214
81.256 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $35,793
16.320 Services for Trafficking Victims $33,563
93.042 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $32,040
47.076 STEM Education (formerly Education and Human Resources) $31,410
84.425V ARPA - Emergency Assistance for Non-Public Schools $27,327
16.750 Support for Adam Walsh Act Implementation Grant Program $26,636
10.163 Market Protection and Promotion $25,600
10.U04 Miscellaneous Forest Service Grants $25,519
45.129 Promotion of the Humanities Federal/State Partnership $25,015
17.805 Homeless Veterans' Reintegration Program $23,710
93.669 Child Abuse and Neglect State Grants $23,461
17.005 Compensation and Working Conditions $19,059
93.041 Special Programs for the Aging, Title VII, Chapter 3, Programs for the Prevention of Elder Abuse, Neglect, and Exploitation $18,749
94.013 AmeriCorps Volunteers In Service to America $16,204
66.708 Pollution Prevention Grants Program $15,166
10.556 Special Milk Program for Children $15,048
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $14,358
11.407 Interjurisdictional Fisheries Act of 1986 $12,830
15.224 Cultural and Paleontological Resource Management $12,500
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $11,886
10.U33 Forest Service Aquatic Invasive Species Prevention $11,682
10.902 Soil and Water Conservation $10,541
10.727 Inflation Reduction Act Urban & Community Forestry Program $8,876
84.013 Title I State Agency Program for Neglected & Delinquent Children & Youth $8,468
15.225 Recreation and Visitor Services $6,273
84.424F Stronger Connections Grant (SCG) Program $5,828
10.912 Environmental Quality Incentives Program $4,469
12.300 Basic and Applied Scientific Research $4,074
89.003 National Historical Publications and Records Grants $2,750
45.313 Laura Bush 21st Century Librarian Program $2,500
15.228 BLM Fuels Management and Community Fire Assistance Program Activities $1,364
12.U34 Idaho Flowering Rush $1,155
93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises $1,082
10.678 Forest Stewardship Program $582
97.046 Fire Management Assistance Grant $363
10.579 Child Nutrition Discretionary Grants Limited Availability $39
10.589 Child Nutrition Direct Certification Performance Awards $1
84.144 Migrant Education Coordination Program $-249
84.358 Rural Education $-329
93.575 Child Care and Development Block Grant (CARES Act) $-1,910
10.182 Pandemic Relief Activiites: Local Food Purchase Agreements with States, Tribes, and Local Gov. $-14,194
84.181 Special Education - Grants for Infants and Families $-158,039