Finding 400291 (2023-001)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-06-07
Audit: 308385
Organization: Auburn University (AL)

AI Summary

  • Core Issue: The University failed to complete monthly direct loan reconciliations as required by federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 685.300(b)(5) was not met due to inconsistent reconciliation processes following staff turnover.
  • Recommended Follow-Up: Enhance procedures to ensure timely monthly reconciliations and maintain proper documentation for audit purposes.

Finding Text

2023-001 – Non-Compliance with Monthly Direct Loan Reconciliations Grantor: U.S. Department of Education Cluster: Student Financial Assistance Cluster – AUM Campus Award Names: Federal Direct Loan Program Award Numbers: Not applicable Assistance Listing Number: 84.268 Award Year: 2022 – 2023 Criteria In accordance with 34 CFR 685.300(b)(5), on a monthly basis, institutions are required to reconcile institutional records with Direct Loan funds received from the Department of Education and Direct Loan disbursement records submitted to and accepted by the Department of Education. Condition Through our testing of the Common Origination and Disbursement (COD) School Account Statements (SAS) reports and the University’s direct loan reconciliations, we noted the following: • For 1 of the 4 sampled months of reconciliations selected, a reconciliation was not completed. • For 1 of the 4 sampled months of reconciliations selected, there was no evidence that the reconciling items were identified or addressed by the University in a timely manner. Cause The University indicated there was turnover within the Financial Aid Office at the AUM Campus during the year. The previous employee performing the reconciliations left the University. Due to the turnover within the Financial Aid Office at the AUM Campus, the direct loan reconciliations were not consistently performed in accordance with 34 CFR. Effect A direct loan reconciliation was not prepared in the month following the previous Financial Aid Office employee’s departure. Additionally, the University did not notate or resolve differences on the direct loan reconciliations themselves. Questioned Costs None noted. Recommendation We recommend that the University update/enhance its procedures related to ensuring reconciliations are performed monthly and the audit evidence associated with the direct loan reconciliation and disbursements process is retained. Management’s Views and Corrective Action Plan Management’s Views and Corrective Action Plan are included at the end of this report after the summary schedule of prior audit findings and status.

Corrective Action Plan

MANAGEMENT VIEWS AND CORRECTIVE ACTION PLAN REPORT ON FEDERAL AWARDS IN ACCORDANCE WITH THE OMB UNIFORM GUIDANCE SEPTEMBER 30, 2023 Finding 2023-001 Monthly Direct Loan Reconciliation AUM agrees with finding 2023-001 which originated in fiscal year 2023. To ensure Auburn University at Montgomery is in compliance with 34 CFR 685.300(b)(5), AUM will implement the following corrective action plan: The Financial Aid Office has begun addressing this issue by drafting an updated procedure guide on the monthly Direct Loan Reconciliation in order to remain compliant with 34 CFR 685.300(b)(5). The revised procedure guide details the correct way to document any discrepancies on the face of the reconciliation to demonstrate that the Student Banner Loan Funds have been reconciled to Common Origination Disbursement (COD). The updated procedure guide also details the proper way to maintain documentation with the completed reconciliation electronically. The Director of Financial Aid will train department employees on the updated procedure guide and will ensure that the reconciliation is reconciled monthly. Additionally, Financial Services will perform a monthly review and approval on the face of the reconciliation to further document the reconciliation has been performed appropriately. The Financial Aid Office will cross-train other employees on how to properly perform the monthly Direct Loan Reconciliation in order to remain compliant with 34 CFR 685.300(b)(5). Cross-training other employees in the Financial Aid office will ensure that there are not any reconciliations missed in the event of additional employee turnover or employee absence. Additionally, Financial Aid will submit the monthly reconciliation to Financial Services for review and approval to further ensure continuity of the reconciliation during future personnel changes. Contact: Steve Smith Senior Director of Financial Aid Christopher White Assistant Vice Chancellor and Controller Anticipated Completion Date: June 30, 2024

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $172.40M
84.063 Federal Pell Grant Program $26.57M
10.511 Smith-Lever Funding (various Programs) $7.09M
84.038 Federal Perkins Loans $6.54M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6.01M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $5.31M
93.600 Head Start $4.04M
20.RD Accelerated Testing on the 2021 Ncat Pavement Test Track $2.69M
10.514 Expanded Food and Nutrition Education Program $1.82M
12.RD Army-W56hzv-17-C-0095 $1.45M
43.RD NASA-80msfc19c0010-T6 $1.39M
43.RD NASA-80msfc19c0010-T4 $1.36M
11.609 Measurement and Engineering Research and Standards $1.07M
93.319 Outreach Programs to Reduce the Prevalence of Obesity in High Risk Rural Areas $1.06M
84.007 Federal Supplemental Educational Opportunity Grants $1.03M
12.RD Army-W9113m-19-F-0016 $1.01M
43.012 Space Technology $933,812
97.RD Dhs-70rsat22cb0000002-O1-T3.3 $682,871
84.033 Federal Work-Study Program $666,417
12.RD Navy-N64498-19-R-4040 $617,864
97.RD Dhs-70rsat22cb0000002-O1-T2.1 $567,506
97.RD Dhs-70rsat22cb0000002-O1-T3.1 $555,430
20.616 National Priority Safety Programs $544,860
81.121 Nuclear Energy Research, Development and Demonstration $530,988
10.707 Research Joint Venture and Cost Reimbursable Agreements $514,256
10.652 Forestry Research $510,333
10.904 Watershed Protection and Flood Prevention $508,411
12.RD Mda-Hq0860-20-C-7148 $476,928
10.025 Plant and Animal Disease, Pest Control, and Animal Care $470,758
97.RD Dhs-70rsat22cb0000002-Bp-T2.1 $460,315
10.028 Wildlife Services $457,571
97.RD Dhs-70rsat22cb0000002-O1-T1 $453,731
84.263 Innovative Rehabilitation Training $437,162
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $436,160
84.200 Graduate Assistance in Areas of National Need $422,894
20.215 Highway Training and Education $397,229
10.202 Cooperative Forestry Research $386,691
15.608 Fish and Wildlife Management Assistance $376,170
97.RD Dhs-70rsat18g00000001 $374,536
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $373,755
93.396 Cancer Biology Research $371,963
97.RD Dhs-70rsat22cb0000002-Bp-T3.1 $347,049
93.RD Fda-75f40121c00022 $346,771
93.434 Every Student Succeeds Act/preschool Development Grants $338,135
93.310 Trans-Nih Research Support $303,972
97.RD Dhs-70rsat22cb0000002-O1-T7.1 $298,501
12.RD Auburn Payload Or Ground-Systems Enhancement & Evaluations (apogee)-Polaris Program $277,857
84.031 Higher Education_institutional Aid $272,176
97.RD Dhs-70rsat22cb0000002-Bp-T1 $264,638
93.558 Temporary Assistance for Needy Families $258,264
20.RD Construction $253,290
97.RD Dhs-70rsat22cb0000002-O1-T4 $247,173
12.RD Army-W912hq-20-C-0042 $246,875
93.273 Alcohol Research Programs $236,489
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $235,831
93.235 Affordable Care Act (aca) Abstinence Education Program $228,735
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $228,059
12.RD Mda-Hq0860-22-C-7609 $224,927
97.RD Dhs-70rsat22cb0000002-O1-T6 $224,374
84.184 Safe and Drug-Free Schools and Communities_national Programs $223,519
10.934 Feral Swine Eradication and Control Pilot Program (c, Z) $216,514
93.213 Research and Training in Complementary and Integrative Health $211,375
10.606 Food for Progress $210,913
93.268 Immunization Cooperative Agreements $208,509
93.233 National Center on Sleep Disorders Research $196,490
97.RD Dhs-70rsat22cb0000002-O1-T2.2 $193,357
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $190,297
43.RD NASA-80msfc19c0010-T2 $188,897
20.109 Air Transportation Centers of Excellence $186,124
97.RD Dhs-70rsat22cb0000002-Bp-T4 $185,755
11.024 Build to Scale $182,378
97.RD Dhs-70rsat22cb0000002-O1-T5 $177,271
15.808 U.s. Geological Survey_ Research and Data Collection $173,698
10.331 Food Insecurity Nutrition Incentive Grants Program $173,011
20.RD Unmanned Aerial Sys for Determng Veg Estbsh on Aldot Sites $172,559
10.761 Technical Assistance and Training Grants $172,359
11.611 Manufacturing Extension Partnership $170,255
12.RD Army-W912hq-22-C-0027 $170,012
20.RD Mn Road Additive Group Experimental Plan $166,962
45.163 Promotion of the Humanities_professional Development $165,652
10.210 Higher Education Ð Graduate Fellowships Grant Program $163,224
12.RD Army-W31p4q-20-C-0036 $161,410
93.395 Cancer Treatment Research $160,964
10.241 Institute of Rural Partnerships (gp 778) $159,215
84.129 Rehabilitation Long-Term Training $158,715
84.425D Covid-19: Esser-Ala Dept of Education-U220161 $155,861
81.RD De-Ac02-05ch11231 $154,135
12.RD Army-W81k02-22-P-0113 $150,270
16.754 Harold Rogers Prescription Drug Monitoring Program $134,510
12.U02 Af-Ipa 2210-Angelo $130,874
81.087 Renewable Energy Research and Development $128,010
12.RD Army-W15qkn-18-D-0040 $127,314
11.454 Unallied Management Projects $127,284
12.RD Army-W31p4q-20-C-0043 $124,208
97.RD Dhs-70rsat22cb0000002-Bp-T3.3 $122,429
10.890 Rural Development Cooperative Agreement Program $120,333
93.U07 Civil Monetary Penalty Grnt-Medicaid&medicare Services $119,773
43.RD NASA-80msfc20d00041 $118,919
15.805 Assistance to State Water Resources Research Institutes $113,264
20.RD Consortium for Asphalt Pavement Research& Improvement (capri) $112,884
43.RD NASA-80msfc19c0010-T1 $112,871
10.674 Wood Utilization Assistance $112,528
10.515 Renewable Resources Extension Act and National Focus Fund Projects $111,435
10.551 Supplemental Nutrition Assistance Program $108,474
17.258 Wia Adult Program $108,390
10.001 Agricultural Research_basic and Applied Research $108,229
84.181 Special Education-Grants for Infants and Families $107,914
81.086 Conservation Research and Development $107,182
11.451 Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology $105,697
15.904 Historic Preservation Fund Grants-in-Aid $105,582
97.RD Dhs-70rsat22cb0000002-Bp-T6 $104,868
93.113 Environmental Health $104,241
20.RD Geotechnical Hlth &assessmenht of Landslides $101,161
12.RD Darpa-Hr001122c0136 $100,805
12.RD Army-W56kgu-22-C-0050 $98,926
12.RD Mda-Hq0860-21-C-6000-O1 $95,269
16.738 Edward Byrne Memorial Justice Assistance Grant Program $95,106
11.303 Economic Development_technical Assistance $94,878
10.219 Biotechnology Risk Assessment Research $93,141
12.RD Mda-Hq0860-21-C-6000-O2 $92,685
39.RD Gsa-Ipa-Ox0003336 $91,428
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $90,498
81.RD De-89233218cna000001 $87,880
93.658 Foster Care_title IV-E $87,694
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $86,401
20.RD Characterization of Key Asphalt Mixtures for Aashtow Are Pavement-Me Design $86,036
20.RD Dot-6913g622c100008 $84,112
10.307 Organic Agriculture Research and Extension Initiative $83,686
20.200 Highway Research and Development Program $82,852
97.RD Dhs-70rsat22cb0000002-Bp-T7.1 $82,382
12.RD Af-Fa8650-15-2-5401 $82,285
66.605 Performance Partnership Grants $82,241
10.303 Integrated Programs $81,643
20.RD Dvlmnt of Jobsite Cylinder Curing Practives for the Ala Concrete Industry $81,576
15.611 Wildlife Restoration and Basic Hunter Education $81,447
47.083 Integrative Activities $81,019
20.RD Method of Maximum Thickness for Flexible Pavement Design $80,820
47.041 Engineering $80,547
20.RD Implementation of Oms-Based Scour Prediction and Real Time Monitoring of Scour Processes for Alabama Bridges $80,489
98.001 Usaid Foreign Assistance for Programs Overseas $80,192
20.205 Highway Planning and Construction $80,183
15.435 Gomesa $78,845
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $76,605
97.RD Dhs-70rsat19cb0000002-Clin3 $76,209
10.RD Fs-21-Jv-11111124-0347 $74,285
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $74,128
20.530 Public Transportation Innovation $73,611
81.RD De-Ac05-76rl01830 $71,220
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $70,321
93.071 Medicare Enrollment Assistance Program $69,325
47.070 Computer and Information Science and Engineering $69,192
12.RD Army-W911w6-21-2-0002 $68,563
12.RD Af-Fa8650-20-C-2406 $68,455
47.078 Polar Programs $67,909
10.330 Alfalfa and Forage Research Program $67,632
96.007 Social Security_research and Demonstration $66,196
15.614 Coastal Wetlands Planning, Protection and Restoration Program $65,901
10.960 Technical Agricultural Assistance $62,925
20.RD Use of Titanium-Alloy Reinforcement to Strengthen Bridges in Ala $62,905
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $62,546
87.052 Gulf Coast Ecosystem Restoration Council Oil Spill Impact Program $61,761
11.417 Sea Grant Support $61,129
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $60,545
93.226 Research on Healthcare Costs, Quality and Outcomes $59,918
10.320 Sun Grant Program $59,280
10.464 Socially Disadvantaged Farmers and Ranchers Policy Research Center $58,058
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $57,924
12.RD Mda-Hq0147-19-C-6000-C2001 $57,594
10.RD Feral Swine Eradication and Control Pilot Program $57,571
12.RD Dod-Hm0476-22-C-0062 $57,074
47.076 Education and Human Resources $56,890
20.RD Dvlmt of Traffic Video Analysis Tool for Highway Safety Performance Evaluation $56,572
12.U05 Af-Fa701419ca031 $56,409
15.939 Heritage Partnership $55,393
12.RD Navy-N68335-21-C-0808 $54,368
93.350 National Center for Advancing Translational Sciences $54,073
45.160 Promotion of the Humanities_fellowships and Stipends $53,155
12.RD Fs-21-Jv-11111124-037 $53,108
20.RD Development of A Life Cycle Assessment for the Additive Group Study at the Ncat Pavement Test Track $52,878
12.RD Army-W56hzv20-C-0091 $52,518
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $52,278
12.RD Army-W15qkn-19-3-0003 $52,264
20.RD Determining Bearing Stress for Mse Retaining Structures $52,153
12.RD W9113m16d007 $52,043
43.003 Exploration $51,991
12.431 Basic Scientific Research $50,546
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $50,457
12.600 Community Investment $49,910
97.RD Dhs-70rsat19cb0000002-Clin2 $49,094
12.RD Mda-Hq086022c7516 $48,936
10.RD Technical Assistance and Training Grants $48,185
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $47,915
10.156 Federal-State Marketing Improvement Program $46,804
47.079 Office of International Science and Engineering $46,297
10.RD Usda-2019-70030-30418 $45,560
12.U04 Af-Ipa 2302-Angelo $45,467
93.837 Cardiovascular Diseases Research $43,875
10.920 Grassland Reserve Program $43,277
11.463 Habitat Conservation $41,913
20.RD Fusion of Wim &permit Data to Monitor Ala Traffic $41,843
10.680 Forest Health Protection $41,656
20.RD Strength Assessment of Soil Cement Base: Plastic-Mold Compaction Device & Dynamic Cone Penetrometer Testing $39,837
93.RD Cdc-75d30120p09505 $39,433
11.008 Noaa Mission-Related Education Awards $38,742
20.RD Impact of Permit Vehicles on Bridges &pavements in Ala $38,569
20.RD Dvlmt of Notional Permit Vehicles for Complex Bridge Ratings in Ala $38,165
20.RD Develop A Sight Tool for Sight Distance Analysis Using Gis and Lidar Data $37,284
81.RD De-Na0003525 $37,163
12.RD Mda-Hq0147-17-C-6000 $36,139
93.867 Vision Research $35,545
47.049 Mathematical and Physical Sciences $35,464
97.RD Dhs-70rsat22cb0000002-Bp-T5 $35,432
10.304 Homeland Security_agricultural $35,399
20.514 Public Transportation Research $35,327
20.RD Faa-692-M15-20-T-0003b $35,076
12.905 Cybersecurity Core Curriculum $34,900
10.962 Cochran Fellowship Program-International Training-Foreign Participant $34,383
14.902 Lead Technical Studies Grants $33,959
12.RD Army-W912hq-18-C-0014 $33,369
20.701 University Transportation Centers Program $32,066
12.RD Army-W56hzv-21-C-0028 $31,979
20.RD Eval Ala Limestone Sources for Use As Pavement Aggregate Base $31,785
20.RD Lab &computational Eval of Mast Arms Under Torsion &lateral Loading $31,233
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $30,589
93.242 Mental Health Research Grants $30,520
12.RD Army-W911qyp0006 $30,259
12.RD Army-W9124p-19-9-0001 $30,141
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $29,097
15.634 State Wildlife Grants $28,895
12.RD Army-W91rus-20-C-0028 $28,499
93.859 Biomedical Research and Research Training $27,952
15.232 Wildland Fire Research and Studies Program $27,866
81.RD De-Ac07-05id14517 $26,571
15.815 National Land Remote Sensing_education Outreach and Research $26,508
93.307 Minority Health and Health Disparities Research $24,920
12.300 Basic and Applied Scientific Research $24,902
93.855 Allergy, Immunology and Transplantation Research $24,036
20.108 Aviation Research Grants $23,709
45.024 Promotion of the Arts_grants to Organizations and Individuals $23,449
43.009 Mission Support $23,419
59.075 Shuttered Venue Operators Grant Program $23,225
15.615 Cooperative Endangered Species Conservation Fund $23,130
10.207 Animal Health and Disease Research $22,470
93.103 Food and Drug Administration_research $22,449
97.RD Cyber Security Risk Mgmt Curric for Tech & Mngerial Cyber Profs $22,216
20.RD Eval Aldot Erosion Control Practices Using Rainfall Simulation on Various Soil Types &slope Gradients $21,427
20.RD Characterization of Concrete Creep &shrinkage of the Birmingham I59/i20 Segmental Bridge $21,044
47.075 Social, Behavioral, and Economic Sciences $20,684
93.959 Block Grants for Prevention and Treatment of Substance Abuse $20,325
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $20,314
15.RD Usgs-1434-01hqru1150 $20,070
10.500 Cooperative Extension Service $19,789
43.001 Science $19,528
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $19,490
19.040 Public Diplomacy Programs $19,089
20.RD Data Collection &analysis of Wrong-Way Driving Incidents &crashes From Fl, Ca & Az $18,980
20.RD Automated Detection of Ground Deformation on Ala Highways Using Remote Sensing $18,049
47.084 Nsf Technology, Innovation and Partnerships $17,993
43.RD NASA-80gsfc18c0008 $17,895
20.RD Dvlmt & Validation of Refined Design Methodology for Skewed Cast-in-Place Concrete Box Culverts $17,688
20.RD Best Practices for Construction Site Stormwater Treatment Using Flocculants $17,563
12.RD Army-W56hzv-22-C-0069 $17,523
12.RD Mda-Hq0860-22-C-7534 $17,425
20.RD Dvlmt of Pipe Pile to Bent Cap Connection for Aldot Bridges $16,999
81.049 Office of Science Financial Assistance Program $16,697
20.RD Local Verification of Aashtoware Pavement Me Design for Flexible Pavement $16,651
39.RD Gsa-Ipa-Ox0003399 $16,598
84.408 Postsecondary Education Scholarships for Veteran's Dependents $16,488
93.RD Nih-Ot2hl158287 $15,664
93.575 Child Care and Development Block Grant $15,334
20.RD Efficient Methods for Determining Seismic Site Class for Ala Bridges $14,529
81.RD De-89303022afe000003 $14,477
10.336 Veterinary Services Grant Program $14,223
11.419 Coastal Zone Management Administration Awards $14,139
20.RD Strategies for Improving the Cracking Resistance of Ala Mixes $14,051
20.RD Impact of Imperfections, Residual Stresses, Erection Fit-Up & Distortion on Curved Steel Bridge Service Life $14,003
93.279 Drug Abuse and Addiction Research Programs $13,895
15.660 Endangered Species - Candidate Conservation Action Funds $13,471
16.RD FBI-15f06721f0000783-0002 $13,135
20.RD Structural Pavement Design Advancement in Ala Phase I Software Development & Design Input Assessment $12,597
20.RD Consortium for Asphalt Pavement Research& Improvement (capri)-Ideal-Ct Dwell Time Study for Fhwa $12,282
15.820 National Climate Change and Wildlife Science Center $12,211
20.RD Balanced Mix Design Field Trial Projects in Al $12,070
84.425C Covid-19: Geerr-Ala Comm of Higher Ed-Step Into Nursing $11,937
10.229 Extension Collaborative on Immunization Teaching & Engagement $11,747
93.630 Every Student Succeeds Act/preschool Development Grants $11,680
93.865 Child Health and Human Development Extramural Research $11,119
93.324 State Health Insurance Assistance Program $10,927
10.RD Post-Harvest Loss Redctn of Sm Farm &ranch for Profit, Food &nutritn Sec in Ala $10,217
81.RD De-Ac36-08go28308 $10,000
12.RD Army-W912hq-18-C-0002 $9,915
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $9,662
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $9,253
20.RD Assessing Reclaimed Asphalt Pavement $9,149
45.312 National Leadership Grants $8,876
15.922 Native American Graves Protection and Repatriation Act $8,869
17.259 Wia Youth Activities $8,326
66.509 Science to Achieve Results (star) Research Program $7,885
43.RD NASA-Nas5-26555 $7,596
93.630 Developmental Disabilities Basic Support and Advocacy Grants $7,500
20.RD Faa-692m15-19-T-00026 $7,353
20.RD Chip Seal for Uniform Usages $7,127
12.630 Basic, Applied, and Advanced Research in Science and Engineering $7,125
10.714 Infrastructure Investment and Job Act Joint Fire Science Program (research & Development) $7,118
10.215 Sustainable Agriculture Research and Education $6,589
15.812 Cooperative Research Units Program $6,541
10.212 Small Business Innovation Research $5,922
20.RD Devlmnt of Continuous Deck Slab Details for Alabama Bridges-Phase 1 $5,776
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations (b) $5,598
45.129 Promotion of the Humanities_federal/state Partnership $5,586
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $5,433
11.407 Interjurisdictional Fisheries Act of 1986 $5,424
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $5,303
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $5,129
11.U01 Marine Debris Program $5,000
43.008 Education $4,996
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $4,942
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $4,932
20.RD Verification &calibration of Microscopic Traffic Simulation Using Nds &video Data for Alternative Intersections &freeway Merge &diverge Areas $4,899
12.RD Army-W912hq-23-C-0064 $4,762
12.RD Af-Fa9453-22-P-A001 $4,506
15.RD Ala Coop Fishery Unit $4,478
12.RD International Program & Engineering Management (ipem) $4,441
66.456 National Estuary Program $4,344
15.069 Zoonotic Disease Initiative $4,336
47.074 Biological Sciences $4,304
10.309 Specialty Crop Research Initiative $4,200
12.RD Army-Ipa-Davidson $3,784
12.RD Army-W81xwh-20-C-0067 $3,691
12.RD Dod-21-D-0153 $3,588
47.050 Geosciences $3,297
81.089 Fossil Energy Research and Development $3,259
43.RD NASA-80msfc19c0010-T1a $2,801
43.U06 NASA-80msfc21fa009 $2,764
11.472 Unallied Science Program $2,669
66.475 Gulf of Mexico Program $2,580
66.604 Environmental Justice Small Grant Program $2,544
10.902 Soil and Water Conservation $2,533
84.419 Preschool Development Grants $2,500
84.425 Education Stabilization Fund $2,400
20.RD Fhwa-693jj319d000016 $2,109
10.664 Cooperative Forestry Assistance $2,025
10.693 Watershed Restoration and Enhancement Agreement Authority $1,983
12.RD Army-W912hq-22-P-0005 $1,955
43.RD NASA-80msfc19c0010-T3-St1 $1,754
45.025 Promotion of the Arts_partnership Agreements $1,709
12.RD Army-W56hzv-23-2-0001 $1,661
12.RD Army-W56wzv-23-2-0001 $1,661
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1,641
84.048 Career and Technical Education -- Basic Grants to States $1,431
81.RD Advanced Clock-Based Anti-Spoofing $1,347
43.RD NASA-Nas5-03127 $1,170
93.262 Occupational Safety and Health Program $1,080
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $1,055
10.310 Agriculture and Food Research Initiative (afri) $1,002
10.912 Environmental Quality Incentives Program $1,000
15.678 Cooperative Ecosystem Studies Units $945
10.170 Specialty Crop Block Grant Program - Farm Bill $671
10.699 Partnership Agreements $576
97.RD Dhs-70rsat19cb0000007 $509
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $452
10.200 Grants for Agricultural Research, Special Research Grants $311
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $-40
66.461 Regional Wetland Program Development Grants $-77
11.431 Climate and Atmospheric Research $-108
10.329 Crop Protection and Pest Management Competitive Grants Program $-303
93.RD Nih-Ipa-Wang $-352
12.420 Military Medical Research and Development $-364
12.RD Dod-15-D-0007 $-517
12.910 Research and Technology Development $-930
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $-930
93.839 Blood Diseases and Resources Research $-1,023
12.RD Mda-Hq0860-21-C-6000 $-1,123
93.838 Lung Diseases Research $-1,561
12.RD Army-W56hzv-20-C-0149 $-1,847
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $-3,411
11.307 Economic Adjustment Assistance $-3,928
12.RD Mda-Hq0860-22-C-7505 $-5,163
93.866 Aging Research $-6,919
93.394 Cancer Detection and Diagnosis Research $-7,536
15.605 Sport Fish Restoration Program $-10,121
93.393 Cancer Cause and Prevention Research $-10,298
12.U03 Af-Ipa 2104-Nunn $-16,323
12.800 Air Force Defense Research Sciences Program $-27,443
12.RD Af-Davidson $-29,796
20.RD Accelerated Performance Testing for the 2018 Ncat Pavement Test Track with Mnroad Resch Partnership $-37,333
20.106 Airport Improvement Program $-108,906