FAC Explorer

Finding 382463 (2023-061)

Material Weakness
Requirement
ABM
Questioned Costs
$1
Year
2023
Accepted
2024-03-20
Audit: 296116
Organization: State of Nebraska (NE)
Auditor: Nebraska Auditor of Public Accounts

AI Summary

  • Core Issue: Funds must be used to address specific harms caused by the COVID-19 public health emergency, ensuring that responses are proportional and directly benefit affected individuals or groups.
  • Impacted Requirements: Compliance with 31 CFR § 35.6 is essential, particularly regarding eligibility criteria for capital expenditures and premium pay for essential workers.
  • Recommended Follow-Up: Review and document how each fund use aligns with identified harms and ensure justifications for premium pay are submitted to the Secretary as required.

Finding Text

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Grant Number & Year: SLFRP1965, March 3, 2021, through December 31, 2024 Federal Grantor Agency: U.S. Department of the Treasury Criteria: 31 CFR § 35.6(b) (July 1, 2022) states, in relevant part, the following: A recipient may use funds to respond to the public health emergency or its negative economic impacts if the use meets the criteria provided in paragraph (b)(1) of this section or is enumerated in paragraph (b)(3) of this section; provided that, in case of a use of funds for a capital expenditure under paragraph (b)(1) or (b)(3) of this section, the use of funds must also meet the criteria provided in paragraph (b)(4) of this section. Treasury may also articulate additional eligible programs, services, or capital expenditures from time to time that satisfy the eligibility criteria of this paragraph (b), which shall be eligible under this paragraph (b). (1) Identifying eligible responses to the public health emergency or its negative economic impacts. (i) A program, service, or capital expenditure is eligible under this paragraph (b)(1) if a recipient identifies a harm or impact to a beneficiary or class of beneficiaries caused or exacerbated by the public health emergency or its negative economic impacts and the program, service, or capital expenditure responds to such harm. (ii) A program, service, or capital expenditure responds to a harm or impact experienced by an identified beneficiary or class of beneficiaries if it is reasonably designed to benefit the beneficiary or class of beneficiaries that experienced the harm or impact and is related and reasonably proportional to the extent and type of harm or impact experienced. * * * * (3) A recipient may use funds to respond to the public health emergency or its negative economic impacts on a beneficiary or class of beneficiaries for one or more of the following purposes unless such use is grossly disproportionate to the harm caused or exacerbated by the public health emergency or its negative economic impacts: * * * * (ii) Responding to the negative economic impacts of the public health emergency for purposes including: * * * * (C) Assistance to nonprofit organizations including programs, services, or capital expenditures, including loans or grants to mitigate financial hardship such as declines in revenues or increased costs, or technical assistance[.] 31 CFR § 35.6(c) (July 1, 2022) states the following: A recipient may use funds to provide premium pay to eligible workers of the recipient who perform essential work or to provide grants to eligible employers that have eligible workers who perform essential work, provided that any premium pay or grants provided under this paragraph (c) must respond to eligible workers performing essential work during the COVID–19 public health emergency. A recipient uses premium pay or grants provided under this paragraph (c) to respond to eligible workers performing essential work during the COVID–19 public health emergency if: (1) The eligible worker's total wages and remuneration, including the premium pay, is less than or equal to 150 percent of the greater of such eligible worker's residing State's or county's average annual wage for all occupations as defined by the Bureau of Labor Statistics' Occupational Employment and Wage Statistics; (2) The eligible worker is not exempt from the Fair Labor Standards Act overtime provisions (29 U.S.C. 207); or (3) The recipient has submitted to the Secretary a written justification that explains how providing premium pay to the eligible worker is responsive to the eligible worker performing essential work during the COVID–19 public health emergency (such as a description of the eligible workers' duties, health, or financial risks faced due to COVID–19, and why the recipient determined that the premium pay was responsive despite the worker's higher income). 31 CFR § 35.3 (July 1, 2022) defines “premium pay,” in relevant part, as follows: Premium pay means an amount of up to $13 per hour that is paid to an eligible worker, in addition to wages or remuneration the eligible worker otherwise receives, for all work performed by the eligible worker during the COVID–19 public health emergency. Such amount may not exceed $25,000 in total over the period of performance with respect to any single eligible worker. Additionally, the “Final Rule” was released by the U.S. Department of the Treasury on January 6, 2022. The Final Rule, Section II. Eligible Uses, A. Public Health and Negative Economic Impacts, 1. General Provisions: Structure and Standards, a. Standards for Identifying a Public Health or Negative Economic Impact, Standards: Designating a Negative Economic Impact, states the following, in relevant part: (Page 4344) First, there must be a negative economic impact, or an economic harm, experienced by an individual or a class. The recipient should assess whether, and the extent to which, there has been an economic harm, such as loss of earnings or revenue, that resulted from the COVID-19 public health emergency. A recipient should first consider whether an economic harm exists and then whether this harm was caused or made worse by the COVID-19 public health emergency. * * * * Second, the response must be designed to address the identified economic harm or impact resulting from or exacerbated by the public health emergency. In selecting responses, the recipient must assess whether, and the extent to which, the use would respond to or address this harm or impact. * * * * Responses must be reasonably designed to benefit the individual or class that experienced the negative economic impact or harm. Uses of funds should be assessed based on their responsiveness to their intended beneficiary and the ability of the response to address the impact or harm experienced by that beneficiary. Responses must also be related and reasonably proportional to the extent and type of harm experienced. The Final Rule, Section II. Eligible Uses, A. Public Health and Negative Economic Impacts, 3. Negative Economic Impacts, c. Assistance to Nonprofits, states the following, in relevant part: (Page 4380) The interim final rule provided for, and the final rule maintains, the ability for recipients to provide direct assistance to nonprofits that experienced public health or negative economic impacts of the pandemic. Specifically, recipients may provide direct assistance to nonprofits if the nonprofit has experienced a public health or negative economic impact as a result of the pandemic. For example, if a nonprofit organization experienced impacts like decreased revenues or increased costs (e.g., through reduced contributions or uncompensated increases in service need), and a recipient provides funds to address that impact, then it is providing direct assistance to the nonprofit as a beneficiary under Subsection (c)(1) of Sections 602 and 603. Direct assistance may take the form of loans, grants, in-kind assistance, technical assistance, or other services that respond to the negative economic impacts of the COVID–19 public health emergency. The Final Rule, Section II. Eligible Uses, A. Public Health and Negative Economic Impacts, 4. General Provisions: Other, a. Public Sector Capacity and Workforce, states the following, in relevant part: (Page 4386) The final rule allows for an expanded set of eligible uses to restore and support public sector employment. Eligible uses include hiring up to a pre-pandemic baseline that is adjusted for historic underinvestment in the public sector, providing additional funds for employees who experienced pay cuts or were furloughed, avoiding layoffs, providing worker retention incentives, and paying for ancillary administrative costs related to hiring. * * * * The final rule provides two options to restore pre-pandemic employment, depending on recipient’s needs. Under the first and simpler option, recipients may use SLFRF funds to rehire staff for pre-pandemic positions that were unfilled or were eliminated due the pandemic without undergoing further analysis. Under the second option, the final rule provides recipients an option to hire above the pre-pandemic baseline, by adjusting the pre-pandemic baseline for historical growth in public sector employment over time, as well as flexibility on roles for hire. * * * * To pursue the second option, recipients should undergo the analysis provided below. In short, this option allows recipients to pay for payroll and covered benefits associated with the recipient increasing its number of budgeted full-time equivalent employees (FTEs) up to 7.5 percent above its pre-pandemic employment baseline, which adjusts for the continued underinvestment in state and local governments since the Great Recession. * * * * Funds may be used to maintain current compensation levels, with adjustments for inflation, in order to prevent layoffs that would otherwise be necessary. Recipients must be able to substantiate that layoffs were likely in the absence of SLFRF funds and would be substantially due to the public health emergency or its negative economic impacts (e.g., fiscal pressures on state and local budgets) and should document their assessment. * * * * Funds may be used to provide worker retention incentives, which are designed to persuade employees to remain with the employer as compared to other employment options. Recipients must be able to substantiate that the employees were likely to leave employment in the absence of the retention incentive and should document their assessment. * * * * All worker retention incentives must be narrowly tailored to need and should not exceed incentives traditionally offered by the recipient or compensation that alternative employers may offer to compete for the employees. Further, because retention incentives are intended to provide additional incentive to remain with the employer, they must be entirely additive to an employee’s regular rate of wages and other remuneration and may not be used to reduce or substitute for an employee’s normal earnings. Treasury will presume that retention incentives that are less than 25 percent of the rate of base pay for an individual employee or 10 percent for a group or category of employees are reasonably proportional to the need to retain employees, as long as the other requirements are met. The Final Rule, Section II. Eligible Uses, A. Public Health and Negative Economic Impacts, 4. General Provisions: Other, b. Capital Expenditures, Overview of General Standards, states the following, in relevant part: (Page 4391) Large capital expenditures intended for general economic development or to aid the travel, tourism, and hospitality industries—such as convention centers and stadiums—are, on balance, generally not reasonably proportional to addressing the negative economic impacts of the pandemic, as the efficacy of a large capital expenditure intended for general economic development in remedying pandemic harms may be very limited compared to its cost. The Final Rule, Footnote 230, states the following, in relevant part: (Page 4379) Ultimately, recipients must comply with the eligible use requirements and any other applicable laws or requirements and are responsible for the actions of their subrecipients or beneficiaries. Per 2 CFR § 1000.10 (January 1, 2023), “[T]he Department of the Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth at 2 CFR part 200.” 2 CFR § 200.332 (January 1, 2023) states, in relevant part, the following: All pass-through entities must: * * * * (d) Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. 2 CFR § 200.430(i)(1) (January 1, 2023) states, in relevant part, the following: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: * * * * (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. 2 CFR § 200.303 (January 1, 2023) states, in relevant part, the following: 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. Per 2 CFR § 200.403 (January 1, 2023), costs must be necessary, reasonable, and adequately documented. Good internal control and sound business practices requires procedures for ensuring that: 1) grants issued to beneficiaries are reasonable and proportional to the harm identified; 2) premium pay is correctly calculated; and 3) all expenditures of funds are for allowable purposes. Condition: The State lacked procedures for ensuring that grants issued to beneficiaries for worker retention and incentives were used for such purposes. The State lacked both procedures and the requisite knowledge to ensure that the premium charged to the grant was allowable. The State lacked procedures to ensure that grants to nonprofits were proportional to the negative economic harm incurred. The State lacked subrecipient monitoring procedures. The State possibly made fraudulent payments under the State’s nursing scholarship program. Repeat Finding: No Questioned Costs: $23,452,594 Known Statistical Sample: No Context: We noted the following: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment Nebraska Legislative Bill (LB) 1014 (2022), section 23, appropriated $20,000,000 from the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) grant to the Department of Health and Human Services (DHHS) for state fiscal year 2023 to be used for Developmental Disability (DD) provider rate increases for the purpose of enhancing employee retention and recruitment at the DD providers. DHHS implemented a 9% rate increase for select DD services in state fiscal year 2023. During the fiscal year, DD claims were paid out using State and Federal funds in accordance with the applicable Federal matching percentage (FMAP). In June 2023, DHHS made a journal entry to transfer $19,995,679 in expenditures from the State and Federal General Funds to the CSLFRF grant in accordance with the FMAP rates. LB 1014, section 27, appropriated $5,462,800 from the CSLFRF grant to DHHS for State fiscal year 2023 to be paid out to assisted-living facilities for the following: 1) “Incentives for staff members employed by the licensed assisted-living facility in order to enhance employee recruitment and retention”; and 2) “Assistance with costs for supplies and equipment purchased by the licensed assisted-living facility.” DHHS paid out $5,068,000 to assisted-living facilities during state fiscal year 2023. LB 1014, section 28, appropriated $20,000,000 from the CSLFRF grant to DHHS for state fiscal year 2023 to be paid out to Medicaid-certified nursing facilities. The funds were to be used to provide supplemental incentive payments for direct care staff members employed at the nursing facilities. DHHS paid out $20,000,000 to nursing facilities during state fiscal year 2023. During a testing of a random sample of 25 CSLFRF payments, we tested seven payments to nursing facilities, totaling $1,304,915. We asked for documentation of how DHHS ensured that the payments were used for allowable employee retention and recruitment programs, and for any documented assessments that were required by the Final Rule for worker incentive programs. According to DHHS, the funds were paid out in accordance with the requirements of LB 1014; however, DHHS acknowledged lacking procedures to ensure that the beneficiaries were using the funds for eligible recruitment and retention purposes. Additionally, DHHS failed to provide the required documented assessments per the Final Rule. Given the lack of procedures to support that funds were being used for allowable purposes, all seven payments of the $1,304,915 tested are considered questioned costs. Additionally, the entire $20,000,000 paid out during the fiscal year are considered potential dollars at risk. Additionally, we tested one $110,400 payment to an assisted-living facility under LB 1014, Section 27. Similar to the nursing facility payments tested, DHHS lacked procedures for ensuring that the assisted-living facilities were using the funds for eligible recruitment and retention purposes. Therefore, the $110,400 payment tested is considered a questioned cost. Lastly, we tested the journal entries transferring $19,995,679 in expenditures to the CSLFRF grant for DD provider rate increases. Again, DHHS lacked procedures for ensuring that the DD providers were using the funds for eligible recruitment and retention purposes. Therefore, the journal entries tested for $19,995,679 are considered questioned costs. We also noted that, due to an oversight error, one nursing facility that had certified Medicaid beds did not receive its proportional allocation of $43,138. Instead, that amount was split among the other nursing facilities that received payments. Premium Pay LB 1014, section 12, appropriated $3,546,602 to the Department of Veterans’ Affairs (DVA) from the CSLFRF grant to be used for premium pay. In September 2022, the DVA posted journal entries to move payroll costs of $3,546,602 to the CSLFRF grant. However, we noted that the DVA did not review the premium pay eligibility requirements, which resulted in the following errors: • The DVA moved $357,039 of payroll costs associated with individuals who had earnings of more than 150% of the applicable average wage for all occupations and were not exempt from the Fair Labor Standards Act overtime provisions, which is not allowable. • $145,205 of the payroll costs moved were for premium pay that exceeded $25,000 per person, which is not allowable. • The DVA moved payroll costs that were not for premium pay and were not in addition to wages the workers were already receiving. From a detail test of 25 employees, $371,683 out of $585,901 of payroll costs were not related to premium pay. After the errors noted above were communicated to the DVA, the DVA recalculated the amount to charge the CSLFRF grant for premium pay, and the DVA calculated that only $1,518,092 should have been charged to the CSLFRF grant. We verified that, for the 25 employees previously tested, the DVA’s revised calculation agreed to our calculation. We verified also that the DVA’s revised calculation excluded individuals whose wages exceeded 150% of the applicable average wage for all occupations, and premium pay was capped at $25,000 for each employee. Therefore, the $2,028,510 difference between the $3,546,602 charged to the grant and the revised calculation of $1,518,092 is considered a questioned cost. Assistance to Nonprofits LB 1014, section 46, appropriated $100,000,000 to the Department of Economic Development (DED) from the CSLFRF grant to be used to provide grants to qualified nonprofit organizations to assist with capital projects that have been delayed due to COVID-19. In order to receive a grant, a nonprofit had to submit a grant application attesting to have experienced negative economic harm due to the public health emergency. During our testing, we noted that DED did not require nonprofits to submit documentation to substantiate having experienced a negative economic impact due to the pandemic that was equivalent or reasonably proportional to the grant award. We also noted that, for two of the nonprofit payments selected for testing, the two nonprofits received grant awards of $12,664,600 each to be used solely for the purpose of construction and development of sports complexes for competitive sports and economic growth. Per the CSLFRF Final Rule, large capital projects intended for general economic growth are not generally proportional responses to negative harm. Therefore, if the nonprofits had not suffered an economic harm due to COVID-19, these projects would otherwise not be an eligible use of CSLFRF funds. We gave DED the opportunity to obtain documentation from the nonprofits to support that they experienced a negative economic impact proportional to the amount awarded. In all instances, DED was able to obtain documentation substantiating the negative economic harm in excess of the grant amounts awarded. University of Nebraska The University of Nebraska (University) was awarded $86,650,000 in a subaward to be used for a number of projects, including increasing the capacity of behavioral health care and rural health care. To monitor this subaward, the Military Department (Military) received and reviewed reports from the University and would have monthly meetings to discuss updates and whether deadlines were being met. Military stated that, beyond these monthly meetings, there were no planned procedures for reviewing any expenditures to ensure they were for allowable purposes and met the requirements of the Uniform Guidance, which is set out under 2 CFR Part 200 to establish uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities. We selected one CSLFRF expenditure recorded by the University. The payment was for $116,670 and made to a subrecipient of the University. The subrecipient was a behavioral health provider and was used to increase telehealth capacity. During review of supporting documentation, we noted that adequate documentation was not on file to support the salary and fringe benefits charged to the CSLFRF grant for the two subrecipient employees tested. The employees’ salary and fringe benefits had been allocated to the CSLFRF grant based on historical data and “prior experience with similar programs.” As noted in 2 CFR § 200.430(h)(8)(viii), however, “Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards . . . .” Consequently, we consider the $8,090 in salary and benefits charged for the two employees to be questioned costs. The total salary and fringe benefits reimbursed on the payment tested amounted to $29,277. Nursing Scholarships During testing procedures, DHHS reported to us $5,000 in payments that were made due to fraudulent nursing scholarship applications submitted to, and accepted by, DHHS. Per DHHS’s subsequent review, the applicant fraudulently claimed on her application that she was enrolled in a nursing program during the spring and summer 2023 terms. DHHS has reported this to the U.S. Department of the Treasury. These $5,000 payments are considered questioned costs. Cause: The State had inadequate procedures to ensure that the grant was used for allowable purposes, and staff had inadequate knowledge of the requirements of the CSLFRF. Effect: Without adequate supporting documentation and review procedures, there is an increased risk that Federal awards could be used for unallowable costs. Recommendation: We recommend the State strengthen procedures for ensuring that all Federal funds are used for intended and allowable purposes. We further recommend that the State take steps to recoup any payments for which either the beneficiary cannot support the proper use of the grant funds received or to the economic harm experienced. Management Response: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: Department of Health and Human Services (DHHS) disagrees with questioned costs of $21,410,994 ($1,304,915 Nursing Facilities, $110,400 Assisted Living Facilities, $19,995,679 Developmental Disabilities Providers). Payments made to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities followed federal regulations and were accurately distributed as directed by the legislature and signed legislation, LB1014. Payments to each facility were based on approved amounts in the legislative bill. In addition, DHHS properly passed requirements and regulatory information on to the providers. DHHS issued the following guidance document (as required by the legislation as well) https://dhhs.ne.gov/Grants%20and%20Contract%20Opportunity%20Docs/LB1014%20Guidance%20Document_DHHS%20DL%206-13-22.pdf#search=LB1014. If DHHS becomes aware of known unallowable activities, we will recoup applicable funds. Premium Pay: As noted in the Auditors Comments, NDVA made the necessary corrections to their workbooks to comply with these guidelines. However, the amounts reflected in the Auditors comments were only for eligible expenses through September of 2022 and did not take into consideration the entire Fiscal Year 2023. NDVA’s eligible expenses as of June 30, 2023, were $3,695,625, which exceeded the $3,546,602 appropriated in LB 1014 by approximately $148,460. Assistance to Nonprofits: DED acknowledges that with respect to its American Rescue Plan Act Shovel-Ready program in some cases it did not collect sufficient documentation to show the nonprofit organization suffered an economic harm related to and reasonably proportionate to DED’s award. University of Nebraska: NEMA continues to monitor the University of Nebraska (University) subaward through the review of reports and monthly progress meetings. APA Response: Per the CSLFRF final rule, the recipient, which is the State, must comply with the eligible use requirements and is ultimately responsible for the actions of its beneficiaries. No documentation was provided to support that the funds granted to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities were spent on allowable retention and recruitment efforts or that any applicable pre-analysis required by the CSLFRF final rule was completed. The journal entry prepared by NDVA was done in September 2022. It covers the premium pay given in November 2021 to June 2022. We were not provided a spreadsheet with updated calculations, nor did the Agency make any adjustments in the accounting system to show this as an offset of fiscal year 2023 expenses.

Corrective Action Plan

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is in the process of obtaining affidavits from all Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities who received payments under LB1014 stating that funds were used for allowable purposes. Premium Pay: We do not believe any corrective action is warranted as our files were corrected with the Auditor’s guidance and assistance in accordance with all CSLFRF eligibility requirements. Assistance to Nonprofits: For Shovel-Ready awards that have already been granted, DED will confirm prior to close-out of the grant that there is sufficient supporting documentation showing the awardee suffered a harm related and reasonably proportional to the award. Sufficient supporting documents must prove that the nonprofits suffered an economic harm, such as a decrease in revenue or an increase in expenses due to COVID-19. The evidence may include but is not limited to: • Profit and loss statements showing a decrease in revenue or an increase in expenses • Audited financial statements showing a decrease in review or an increase in expenses • Change in a line of credit • Increase in costs for projects related to COVID-19, such as construction cost data, • Decrease in written pledges related to COVID-19 • Decrease in donations related to COVID-19 • Historical fundraising comparisons University of Nebraska: The University project is ongoing. In the next six months, Military/NEMA will initiate monitoring activities to include the review and validation of expenditures for allowability as required under 2 C.F.R. part 200. Nursing Scholarships: DHHS’ current internal controls for the Nursing Scholarship program have minimized the risk of fraud as they correctly identified this case of fraud and have identified others prior to any payment being made. DHHS will continue to review payments for the Nursing Scholarship program, which uncovered the $5,000 identified in the finding. Contact: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Premium Pay: Nicole Zimmerman, Finance Director Assistance to Nonprofits: Audrey Sautter, DED Compliance Team Manager University of Nebraska: Erv Portis, Assistant Director-Nebraska Emergency Management Agency (NEMA) Nursing Scholarships: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Anticipated Completion Date: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: June 2025 Premium Pay: N/A Assistance to Nonprofits: DED will draft a policy to place the above into effect within the next 7 days. University of Nebraska: July 2024 Nursing Scholarships: June 2025

Categories

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 382388 2023-029
    Significant Deficiency
  • 382389 2023-032
    - Repeat
  • 382390 2023-024
    Significant Deficiency
  • 382391 2023-024
    Significant Deficiency
  • 382392 2023-025
    -
  • 382393 2023-024
    Significant Deficiency
  • 382394 2023-024
    Significant Deficiency
  • 382395 2023-024
    Significant Deficiency
  • 382396 2023-057
    Significant Deficiency Repeat
  • 382397 2023-026
    -
  • 382398 2023-026
    -
  • 382399 2023-027
    -
  • 382400 2023-026
    -
  • 382401 2023-026
    -
  • 382402 2023-026
    -
  • 382403 2023-028
    Significant Deficiency
  • 382404 2023-033
    Significant Deficiency Repeat
  • 382405 2023-034
    - Repeat
  • 382406 2023-033
    Significant Deficiency Repeat
  • 382407 2023-034
    - Repeat
  • 382408 2023-031
    Significant Deficiency
  • 382409 2023-031
    Significant Deficiency
  • 382410 2023-035
    - Repeat
  • 382411 2023-022
    Significant Deficiency Repeat
  • 382412 2023-029
    Significant Deficiency
  • 382413 2023-031
    Significant Deficiency
  • 382414 2023-036
    Significant Deficiency Repeat
  • 382415 2023-037
    Significant Deficiency Repeat
  • 382416 2023-038
    - Repeat
  • 382417 2023-039
    -
  • 382418 2023-021
    - Repeat
  • 382419 2023-029
    Significant Deficiency
  • 382420 2023-031
    Significant Deficiency
  • 382421 2023-040
    Significant Deficiency
  • 382422 2023-041
    Material Weakness
  • 382423 2023-029
    Significant Deficiency
  • 382424 2023-042
    - Repeat
  • 382425 2023-022
    Significant Deficiency Repeat
  • 382426 2023-029
    Significant Deficiency
  • 382427 2023-043
    Material Weakness Repeat
  • 382428 2023-044
    - Repeat
  • 382429 2023-045
    Significant Deficiency Repeat
  • 382430 2023-046
    Significant Deficiency
  • 382431 2023-022
    Significant Deficiency Repeat
  • 382432 2023-043
    Material Weakness Repeat
  • 382433 2023-044
    - Repeat
  • 382434 2023-029
    Significant Deficiency
  • 382435 2023-032
    Material Weakness Repeat
  • 382436 2023-047
    Significant Deficiency
  • 382437 2023-048
    -
  • 382438 2023-048
    -
  • 382439 2023-032
    - Repeat
  • 382440 2023-049
    Material Weakness
  • 382441 2023-053
    - Repeat
  • 382442 2023-021
    - Repeat
  • 382443 2023-029
    Significant Deficiency
  • 382444 2023-030
    Significant Deficiency Repeat
  • 382445 2023-031
    Significant Deficiency
  • 382446 2023-050
    Significant Deficiency Repeat
  • 382447 2023-051
    Significant Deficiency Repeat
  • 382448 2023-052
    Significant Deficiency Repeat
  • 382449 2023-053
    - Repeat
  • 382450 2023-054
    - Repeat
  • 382451 2023-055
    - Repeat
  • 382452 2023-050
    Significant Deficiency Repeat
  • 382453 2023-051
    Significant Deficiency Repeat
  • 382454 2023-063
    Significant Deficiency
  • 382455 2023-064
    -
  • 382456 2023-023
    -
  • 382457 2023-056
    Material Weakness Repeat
  • 382458 2023-065
    Significant Deficiency Repeat
  • 382459 2023-066
    -
  • 382460 2023-058
    Material Weakness Repeat
  • 382461 2023-059
    - Repeat
  • 382462 2023-060
    -
  • 382464 2023-062
    -
  • 958830 2023-029
    Significant Deficiency
  • 958831 2023-032
    - Repeat
  • 958832 2023-024
    Significant Deficiency
  • 958833 2023-024
    Significant Deficiency
  • 958834 2023-025
    -
  • 958835 2023-024
    Significant Deficiency
  • 958836 2023-024
    Significant Deficiency
  • 958837 2023-024
    Significant Deficiency
  • 958838 2023-057
    Significant Deficiency Repeat
  • 958839 2023-026
    -
  • 958840 2023-026
    -
  • 958841 2023-027
    -
  • 958842 2023-026
    -
  • 958843 2023-026
    -
  • 958844 2023-026
    -
  • 958845 2023-028
    Significant Deficiency
  • 958846 2023-033
    Significant Deficiency Repeat
  • 958847 2023-034
    - Repeat
  • 958848 2023-033
    Significant Deficiency Repeat
  • 958849 2023-034
    - Repeat
  • 958850 2023-031
    Significant Deficiency
  • 958851 2023-031
    Significant Deficiency
  • 958852 2023-035
    - Repeat
  • 958853 2023-022
    Significant Deficiency Repeat
  • 958854 2023-029
    Significant Deficiency
  • 958855 2023-031
    Significant Deficiency
  • 958856 2023-036
    Significant Deficiency Repeat
  • 958857 2023-037
    Significant Deficiency Repeat
  • 958858 2023-038
    - Repeat
  • 958859 2023-039
    -
  • 958860 2023-021
    - Repeat
  • 958861 2023-029
    Significant Deficiency
  • 958862 2023-031
    Significant Deficiency
  • 958863 2023-040
    Significant Deficiency
  • 958864 2023-041
    Material Weakness
  • 958865 2023-029
    Significant Deficiency
  • 958866 2023-042
    - Repeat
  • 958867 2023-022
    Significant Deficiency Repeat
  • 958868 2023-029
    Significant Deficiency
  • 958869 2023-043
    Material Weakness Repeat
  • 958870 2023-044
    - Repeat
  • 958871 2023-045
    Significant Deficiency Repeat
  • 958872 2023-046
    Significant Deficiency
  • 958873 2023-022
    Significant Deficiency Repeat
  • 958874 2023-043
    Material Weakness Repeat
  • 958875 2023-044
    - Repeat
  • 958876 2023-029
    Significant Deficiency
  • 958877 2023-032
    Material Weakness Repeat
  • 958878 2023-047
    Significant Deficiency
  • 958879 2023-048
    -
  • 958880 2023-048
    -
  • 958881 2023-032
    - Repeat
  • 958882 2023-049
    Material Weakness
  • 958883 2023-053
    - Repeat
  • 958884 2023-021
    - Repeat
  • 958885 2023-029
    Significant Deficiency
  • 958886 2023-030
    Significant Deficiency Repeat
  • 958887 2023-031
    Significant Deficiency
  • 958888 2023-050
    Significant Deficiency Repeat
  • 958889 2023-051
    Significant Deficiency Repeat
  • 958890 2023-052
    Significant Deficiency Repeat
  • 958891 2023-053
    - Repeat
  • 958892 2023-054
    - Repeat
  • 958893 2023-055
    - Repeat
  • 958894 2023-050
    Significant Deficiency Repeat
  • 958895 2023-051
    Significant Deficiency Repeat
  • 958896 2023-063
    Significant Deficiency
  • 958897 2023-064
    -
  • 958898 2023-023
    -
  • 958899 2023-056
    Material Weakness Repeat
  • 958900 2023-065
    Significant Deficiency Repeat
  • 958901 2023-066
    -
  • 958902 2023-058
    Material Weakness Repeat
  • 958903 2023-059
    - Repeat
  • 958904 2023-060
    -
  • 958905 2023-061
    Material Weakness
  • 958906 2023-062
    -

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $314.95M
21.027 Coronavirus State and Local Fiscal Recovery Funds $201.77M
93.778 Medical Assistance Program $169.04M
93.575 Child Care and Development Block Grant $127.03M
10.542 Pandemic Ebt Food Benefits $76.56M
84.010 Title I Grants to Local Educational Agencies $59.35M
93.558 Temporary Assistance for Needy Families $38.60M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $34.94M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $31.76M
20.205 Highway Planning and Construction $28.64M
21.026 Homeowner Assistance Fund $28.57M
10.553 School Breakfast Program $26.44M
93.563 Child Support Enforcement $24.95M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22.44M
64.015 Veterans State Nursing Home Care $21.96M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $21.18M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $19.60M
10.555 National School Lunch Program $18.83M
93.566 Refugee and Entrant Assistance_state Administered Programs $18.65M
20.933 National Infrastructure Investments $18.34M
12.400 Military Construction, National Guard $17.92M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $15.66M
66.458 Capitalization Grants for Clean Water State Revolving Funds $15.52M
93.268 Immunization Cooperative Agreements $14.19M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $14.18M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $14.11M
93.434 Every Student Succeeds Act/preschool Development Grants $13.11M
16.575 Crime Victim Assistance $12.89M
15.611 Wildlife Restoration and Basic Hunter Education $11.39M
93.667 Social Services Block Grant $11.20M
96.001 Social Security_disability Insurance $10.50M
84.011 Migrant Education_state Grant Program $9.65M
84.367 Improving Teacher Quality State Grants $9.17M
21.023 Emergency Rental Assistance Program $8.19M
84.027 Special Education_grants to States $8.13M
84.048 Career and Technical Education -- Basic Grants to States $7.76M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7.53M
20.106 Airport Improvement Program $7.33M
84.369 Grants for State Assessments and Related Activities $6.81M
93.917 Hiv Care Formula Grants $6.47M
84.287 Twenty-First Century Community Learning Centers $6.21M
93.155 Rural Health Research Centers $5.30M
93.767 Children's Health Insurance Program $5.07M
93.069 Public Health Emergency Preparedness $5.05M
17.207 Employment Service/wagner-Peyser Funded Activities $5.05M
10.569 Emergency Food Assistance Program (food Commodities) $4.84M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $4.22M
93.136 Injury Prevention and Control Research and State and Community Based Programs $4.08M
84.365 English Language Acquisition State Grants $3.92M
17.259 Wia Youth Activities $3.84M
20.600 State and Community Highway Safety $3.80M
93.994 Maternal and Child Health Services Block Grant to the States $3.68M
84.002 Adult Education - Basic Grants to States $3.68M
20.218 National Motor Carrier Safety $3.67M
15.605 Sport Fish Restoration Program $3.64M
97.067 Homeland Security Grant Program $3.51M
15.018 Energy Community Revitalization Program $3.29M
17.278 Wia Dislocated Worker Formula Grants $3.16M
16.554 National Criminal History Improvement Program (nchip) $2.89M
14.239 Home Investment Partnerships Program $2.87M
81.042 Weatherization Assistance for Low-Income Persons $2.86M
93.568 Low-Income Home Energy Assistance $2.86M
93.991 Preventive Health and Health Services Block Grant $2.84M
14.275 Housing Trust Fund $2.81M
93.788 Opioid Str $2.72M
17.258 Wia Adult Program $2.61M
20.616 National Priority Safety Programs $2.61M
10.565 Commodity Supplemental Food Program $2.56M
66.460 Nonpoint Source Implementation Grants $2.50M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.45M
14.231 Emergency Solutions Grant Program $2.45M
10.559 Summer Food Service Program for Children $2.31M
10.582 Fresh Fruit and Vegetable Program $2.26M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2.20M
21.U01 State Small Business Credit Initiative (ssbci) $2.07M
93.659 Adoption Assistance $2.04M
64.005 Grants to States for Construction of State Home Facilities $1.88M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.77M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.71M
84.368 Grants for Enhanced Assessment Instruments $1.69M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.58M
93.889 National Bioterrorism Hospital Preparedness Program $1.58M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.58M
64.014 Veterans State Domiciliary Care $1.55M
94.006 Americorps $1.54M
97.045 Cooperating Technical Partners $1.48M
97.012 Boating Safety Financial Assistance $1.32M
93.569 Community Services Block Grant $1.31M
10.170 Specialty Crop Block Grant Program - Farm Bill $1.30M
16.588 Violence Against Women Formula Grants $1.27M
84.421 Disability Innovation Fund (dif) $1.24M
95.001 High Intensity Drug Trafficking Areas Program $1.19M
93.775 State Medicaid Fraud Control Units $1.18M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.16M
15.634 State Wildlife Grants $1.16M
10.093 Voluntary Public Access and Habitat Incentive Program $1.13M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1.12M
16.813 Nics Act Record Improvement Program $1.09M
84.372 Statewide Longitudinal Data Systems $1.07M
93.053 Nutrition Services Incentive Program $1.06M
10.025 Plant and Animal Disease, Pest Control, and Animal Care $1.03M
45.025 Promotion of the Arts_partnership Agreements $1.02M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.01M
10.560 State Administrative Expenses for Child Nutrition $936,822
17.801 Jobs for Veterans State Grants $920,120
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $898,462
15.904 Historic Preservation Fund Grants-in-Aid $896,233
93.940 Hiv Prevention Activities_health Department Based $892,339
93.958 Block Grants for Community Mental Health Services $832,562
66.432 State Public Water System Supervision $822,136
93.241 State Rural Hospital Flexibility Program $811,967
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $805,513
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $774,060
90.404 2018 Hava Election Security Grants $753,903
93.603 Adoption Incentive Payments $739,940
17.002 Labor Force Statistics $718,545
10.649 Pandemic Ebt Administrative Costs $714,545
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $712,383
16.741 Dna Backlog Reduction Program $702,748
97.008 Non-Profit Security Program $696,925
93.387 National and State Tobacco Control Program (b) $680,295
16.320 Services for Trafficking Victims $672,444
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $658,252
17.225 Unemployment Insurance $650,057
93.669 Child Abuse and Neglect State Grants $624,663
39.003 Donation of Federal Surplus Personal Property $620,724
17.504 Consultation Agreements $597,676
66.817 State and Tribal Response Program Grants $593,639
84.184 Safe and Drug-Free Schools and Communities_national Programs $591,411
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $563,428
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $560,547
96.006 Supplemental Security Income $559,385
84.173 Special Education_preschool Grants $550,432
81.041 State Energy Program $540,173
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $540,000
84.425 Education Stabilization Fund $534,248
10.568 Emergency Food Assistance Program (administrative Costs) $532,946
93.464 Acl Assistive Technology $532,403
93.658 Foster Care_title IV-E $530,452
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $530,241
93.747 Elder Abuse Prevention Interventions Program $524,606
17.235 Senior Community Service Employment Program $517,158
17.245 Trade Adjustment Assistance $513,112
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $513,038
20.219 Recreational Trails Program $493,930
17.271 Work Opportunity Tax Credit Program (wotc) $489,636
93.165 Grants to States for Loan Repayment $487,572
15.916 Outdoor Recreation_acquisition, Development and Planning $477,286
93.324 State Health Insurance Assistance Program $473,291
66.040 State Clean Diesel Grant Program $473,261
20.200 Highway Research and Development Program $469,950
20.700 Pipeline Safety Program State Base Grant $459,863
84.181 Special Education-Grants for Infants and Families $448,944
97.042 Emergency Management Performance Grants $436,437
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $428,199
93.110 Maternal and Child Health Federal Consolidated Programs $424,685
84.196 Education for Homeless Children and Youth $413,270
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $405,179
16.543 Missing Children's Assistance $402,993
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $398,188
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $396,702
16.034 Coronavirus Emergency Supplemental Funding Program $394,732
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $382,548
94.003 State Commissions $380,950
10.541 Child Nutrition-Technology Innovation Grant $379,057
10.579 Child Nutrition Discretionary Grants Limited Availability $377,253
97.047 Pre-Disaster Mitigation $366,995
93.800 Organized Approaches to Increase Colorectal Cancer Screening $358,427
93.150 Projects for Assistance in Transition From Homelessness (path) $352,343
84.323 Special Education - State Personnel Development $346,796
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $323,244
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $322,737
16.017 Sexual Assault Services Formula Program $310,011
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $283,800
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $266,067
14.401 Fair Housing Assistance Program_state and Local $262,945
93.071 Medicare Enrollment Assistance Program $258,728
93.913 Grants to States for Operation of Offices of Rural Health $244,307
93.235 Affordable Care Act (aca) Abstinence Education Program $241,290
15.608 Fish and Wildlife Management Assistance $239,541
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $236,064
93.262 Occupational Safety and Health Program $232,310
15.524 Recreation Resources Management $229,938
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $220,519
59.061 State Trade and Export Promotion Pilot Grant Program $219,409
16.582 Crime Victim Assistance/discretionary Grants $211,996
16.750 Support for Adam Walsh Act Implementation Grant Program $210,179
16.576 Crime Victim Compensation $210,176
10.558 Child and Adult Care Food Program $207,250
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $202,492
10.576 Senior Farmers Market Nutrition Program $197,177
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $194,450
10.U01 Nebraska Rural Rehabilitation Program $192,077
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $190,259
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $187,662
97.041 National Dam Safety Program $185,066
64.U01 Cooperative Agreement for Veteran Training Program $184,459
93.413 The State Flexibility to Stabilize the Market Grant Program $182,331
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $180,743
66.605 Performance Partnership Grants $177,935
97.039 Hazard Mitigation Grant $173,743
16.827 Justice Reinvestment Initiative $172,570
10.666 Schools and Roads - Grants to Counties $171,657
93.052 National Family Caregiver Support, Title Iii, Part E $164,700
66.032 State Indoor Radon Grants $162,061
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $161,708
10.578 Wic Grants to States (wgs) $159,288
93.251 Early Hearing Detection and Intervention $159,115
93.599 Chafee Education and Training Vouchers Program (etv) $157,351
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $151,828
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $151,460
10.435 State Mediation Grants $151,395
17.273 Temporary Labor Certification for Foreign Workers $144,492
93.547 Affordable Care Act Ð National Health Service Corps $143,995
66.461 Regional Wetland Program Development Grants $142,638
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $137,162
10.574 Team Nutrition Grants $136,101
84.051 Career and Technical Education -- National Programs $135,530
93.600 Head Start $133,458
16.550 State Justice Statistics Program for Statistical Analysis Centers $133,436
84.144 Migrant Education_coordination Program $127,810
11.032 State Digital Equity Planning Grants $124,158
93.556 Promoting Safe and Stable Families $119,343
94.009 Training and Technical Assistance $111,347
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $110,581
45.310 Grants to States $109,173
16.738 Edward Byrne Memorial Justice Assistance Grant Program $104,835
12.112 Payments to States in Lieu of Real Estate Taxes $103,517
93.127 Emergency Medical Services for Children $103,418
93.643 Children's Justice Grants to States $100,477
66.454 Water Quality Management Planning $100,168
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $97,113
93.597 Grants to States for Access and Visitation Programs $96,484
20.611 Incentive Grant Program to Prohibit Racial Profiling $91,677
84.161 Rehabilitation Services_client Assistance Program $89,937
15.626 Enhanced Hunter Education and Safety Program $89,003
93.586 State Court Improvement Program $88,575
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $83,758
21.019 Coronavirus Relief Fund $82,277
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $80,247
21.029 Coronavirus Capital Projects Fund Program $79,841
16.839 Stop School Violence $79,064
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $77,472
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $75,313
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $72,814
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $72,346
15.637 Migratory Bird Joint Ventures $71,971
66.433 State Underground Water Source Protection $71,952
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs Ð Financed by Prevention and Public Health Funds (pphf) $70,609
45.312 National Leadership Grants $67,739
93.270 Adult Viral Hepatitis Prevention and Control $65,365
16.922 Equitable Sharing Program $59,104
10.575 Farm to School Grant Program $58,272
10.572 Wic Farmers' Market Nutrition Program (fmnp) $56,197
93.070 Environmental Public Health and Emergency Response $54,923
84.377 School Improvement Grants $54,773
93.279 Drug Abuse and Addiction Research Programs $52,280
17.005 Compensation and Working Conditions $44,969
16.812 Second Chance Act Reentry Initiative $44,709
15.615 Cooperative Endangered Species Conservation Fund $43,226
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $42,357
10.556 Special Milk Program for Children $41,349
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $35,199
10.U02 Hazardous Waste Management $32,274
32.U01 Fcc - Certification $31,570
11.307 Economic Adjustment Assistance $29,941
93.U01 Medicated Feed Inspection Contract $29,617
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $28,459
20.232 Commercial Driver's License Program Improvement Grant $27,896
10.603 Emerging Markets Program $24,035
93.090 Guardianship Assistance $22,563
10.931 Agricultural Conservation Easement Program $22,236
93.630 Developmental Disabilities Basic Support and Advocacy Grants $19,500
20.U01 Federal Lands Highway Program $16,142
97.044 Assistance to Firefighters Grant $16,091
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,954
14.241 Housing Opportunities for Persons with Aids $15,905
10.072 Wetlands Reserve Program $15,547
93.234 Traumatic Brain Injury State Demonstration Grant Program $14,830
16.U01 Dea Grants $13,157
10.932 Regional Conservation Partnership Program $12,233
10.477 Meat, Poultry, and Egg Products Inspection $12,000
93.236 Grants to States to Support Oral Health Workforce Activities $11,753
97.043 State Fire Training Systems Grants $11,142
20.215 Highway Training and Education $8,675
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $8,478
17.285 Apprenticeship USA Grants $8,119
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $7,762
15.946 Cultural Resources Management $6,500
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $6,094
93.336 Behavioral Risk Factor Surveillance System $5,943
81.138 State Heating Oil and Propane Program $5,086
15.517 Fish and Wildlife Coordination Act $3,079
16.754 Harold Rogers Prescription Drug Monitoring Program $2,908
16.542 Just Juvenile and Delinquency Prevention $2,754
93.103 Food and Drug Administration_research $2,427
93.U03 Food Inspection Contract $2,419
84.310 Statewide Family Engagement Centers $2,274
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $2,178
10.645 Farm to School State Formula Grant $1,310
66.204 Multipurpose Grants to States and Tribes $1,241
84.358 Rural Education $1,234
15.224 Cultural Resource Management $1,192
15.631 Partners for Fish and Wildlife $1,035
15.511 Cultural Resources Management $542
84.424 Student Support and Academic Enrichment Program $310
16.593 Residential Substance Abuse Treatment for State Prisoners $94
20.237 Commercial Vehicle Information Systems and Networks $30
93.301 Small Rural Hospital Improvement Grant Program $-9,448
93.305 National State Based Tobacco Control Programs $-25,853