Finding 424932 (2022-203)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-04-06

AI Summary

  • Core Issue: Errors in the elimination process for federal grants led to misstatements in the SEFA totaling over $28 million.
  • Impacted Requirements: Compliance with 2 CFR 200.510(b) was not met due to inaccurate reporting of federal awards and subrecipient amounts.
  • Recommended Follow-Up: Implement improved procedures for accurate reporting and adjustments when federal funds are shared between State agencies.

Finding Text

FINDING 2022-203Errors in the elimination process for federal grants between State agencies resulted in misstatements to the Schedule of Expenditures of Federal Awards (SEFA) totaling $14,656,928 for direct awards and $14,278,362 provided to subrecipients.Type of Finding: Significant Deficiency, SEFA MisstatementAssistance Listing Title: State and Local Fiscal Recovery Fund; Gaining Early Awareness and Readiness for Undergraduate ProgramsAssistance Listing Number: 21.027; 84.334SFederal Award Number: 20-1982-0-1-806; PS334S110016Program Year: March 3, 2021 - December 31, 2024; September 26, 2011 - September 25, 2018Federal Agency: Department of Treasury; Department of EducationCompliance Requirement: Code of Federal Regulations (CRF) 2 CFR 200.510(b)Questioned Costs: NoneCriteria: The Internal Control Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides a basis for organizations to design internal control procedures to ensure reliable financial reporting, effective and efficient operations, and compliance with applicable laws and regulations. Components of this framework include risk assessment, control activities, and information and communication. Risk assessment is the identification and analysis of various risks entities face because of changing economic, industry, regulatory, and operating conditions. It provides a basis to develop appropriate responses to manage those risks. Control activities are policies and procedures that help ensure management directives are carried out and risks are mitigated. Verifications, approvals, reconciliations, authorizations, and segregation of duties are all control activities that support this objective. Information and communication relate to obtaining quality information and effective internal and external communication of that information to achieve management objectives.Management objectives should include the preparation and fair presentation of the SEFA in relation to the basic financial statements as a whole and in compliance with requirements contained in the U.S. Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (2 CFR ?200.510(b)), which states it must include:? Total federal awards expended as determined in accordance with 2 CFR ?200.502? Total amount provided to subrecipients from each federal programCondition: The SEFA submitted for audit purposes included misstatements for Direct Awards and Amounts Provided to Subrecipients for Assistance Listing (AL) Number 21.027 (Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)) and 84.334S (Gaining Early Awareness and Readiness for Undergraduate Programs (GEARUP)). We noted the following errors:? Amounts for AL Number 21.027 were overstated by $12,534,055 for Direct Award Expenditures and by $12,171,845 for Amounts Provided to Subrecipients? Amounts for AL Number 84.334S were understated by $2,122,873 for Direct Expenditures and by $2,106,517 for Amounts Provided to SubrecipientsCause: Each year, State agencies report the total of federal awards expended on a closing package. The Office uses these closing packages to compile the SEFA. Federal funds received by one State agency and then passed on to another State agency get reported on both State agencies? SEFA closing package. The Office completes eliminations to avoid double counting expenditures for the same federal program. The Office?s review procedures over this process did not detect or prevent the duplicate expenditures for AL Number 21.027 and did not prevent the erroneous elimination of actual expenditures for AL Number 84.334S.Effect: The SEFA submitted for audit contained misstatements; however, these errors have been corrected.Recommendation: We recommend that the Office design and implement procedures to ensure amounts are properly reported and proper adjustments are made when federal funds are shared between State agencies.Management?s View: The Office agrees with this finding.Corrective Action: We will improve our elimination and reporting process by adding the following steps:? We will add an additional tab to our SEFA Master file to cross check all COVID-19 related funding to ensure agencies are not double reporting expenditures.? We will add additional steps to our SEFA preparation and review checklist outlining specific steps for completing the subrecipient elimination process, and identify higher risk areas that require the most scrutiny.? We will also improve our current elimination tab (awards received from other state agencies) and reconciliation procedures for subrecipients.Auditor?s Concluding Remarks: We thank the Office for its cooperation and assistance throughout the audit.

Corrective Action Plan

Office of the State ControllerFinding Number 2022-203: Errors in the elimination process between state agencies resulted in misstatements to the Schedule of Expenditures of Federal Awards (SEFA) totaling $14,656,928 for direct awards and $14,278,362 for expenditures provided to subrecipients.Federal Programs:21.027 - State and Local Fiscal Recovery Fund84.334S - Gaining Early Awareness and Readiness for Undergraduate ProgramsRelated to Prior Finding: N/AAgency?s view: The Office agrees with this finding.Corrective Action: We will improve our elimination and reporting process by adding the following steps:? We will add an additional tab to our SEFA Master file to cross check all COVID-19 related funding to ensure agencies are not double reporting expenditures.? We will add additional steps to our SEFA preparation and review checklist outlining specific steps for completing the subrecipient elimination process, and identify higher risk areas that require the most scrutiny.? We will also improve our current elimination tab (awards received from other state agencies) and reconciliation procedures for subrecipients.Anticipated Corrective Action Date: Errors identified were corrected prior to issuance of the Single Audit report. Changes to the subrecipient reporting process will occur for FY23 reporting.Responsible for Corrective Action: Ethan Draves, Reporting and Review Bureau ChiefEdraves@sco.idaho.gov 208-334-3100

Categories

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 424926 2022-212
    Material Weakness Repeat
  • 424927 2022-212
    Material Weakness Repeat
  • 424928 2022-209
    Material Weakness
  • 424929 2022-209
    Material Weakness
  • 424930 2022-207
    Significant Deficiency
  • 424931 2022-207
    Significant Deficiency
  • 424933 2022-203
    Significant Deficiency
  • 424934 2022-203
    Significant Deficiency
  • 424935 2022-210
    Significant Deficiency
  • 424936 2022-210
    Significant Deficiency
  • 424937 2022-210
    Significant Deficiency
  • 424938 2022-203
    Significant Deficiency
  • 424939 2022-206
    Material Weakness Repeat
  • 424940 2022-206
    Material Weakness Repeat
  • 424941 2022-205
    Significant Deficiency
  • 424942 2022-206
    Material Weakness Repeat
  • 424943 2022-206
    Material Weakness Repeat
  • 424944 2022-201
    Material Weakness
  • 424945 2022-202
    Material Weakness
  • 424946 2022-201
    Material Weakness
  • 424947 2022-202
    Material Weakness
  • 424948 2022-201
    Material Weakness
  • 424949 2022-202
    Material Weakness
  • 424950 2022-201
    Material Weakness
  • 424951 2022-202
    Material Weakness
  • 424952 2022-201
    Material Weakness
  • 424953 2022-202
    Material Weakness
  • 424954 2022-204
    Material Weakness
  • 424955 2022-211
    Significant Deficiency Repeat
  • 424956 2022-204
    Material Weakness
  • 424957 2022-211
    Significant Deficiency Repeat
  • 424958 2022-208
    Material Weakness
  • 424959 2022-204
    Material Weakness
  • 424960 2022-212
    Material Weakness Repeat
  • 424961 2022-204
    Material Weakness
  • 424962 2022-211
    Significant Deficiency Repeat
  • 424963 2022-212
    Material Weakness Repeat
  • 424964 2022-204
    Material Weakness
  • 424965 2022-211
    Significant Deficiency Repeat
  • 424966 2022-204
    Material Weakness
  • 424967 2022-211
    Significant Deficiency Repeat
  • 424968 2022-204
    Material Weakness
  • 424969 2022-211
    Significant Deficiency Repeat
  • 424970 2022-204
    Material Weakness
  • 424971 2022-211
    Significant Deficiency Repeat
  • 424972 2022-204
    Material Weakness
  • 424973 2022-211
    Significant Deficiency Repeat
  • 424974 2022-204
    Material Weakness
  • 424975 2022-211
    Significant Deficiency Repeat
  • 424976 2022-204
    Material Weakness
  • 1001368 2022-212
    Material Weakness Repeat
  • 1001369 2022-212
    Material Weakness Repeat
  • 1001370 2022-209
    Material Weakness
  • 1001371 2022-209
    Material Weakness
  • 1001372 2022-207
    Significant Deficiency
  • 1001373 2022-207
    Significant Deficiency
  • 1001374 2022-203
    Significant Deficiency
  • 1001375 2022-203
    Significant Deficiency
  • 1001376 2022-203
    Significant Deficiency
  • 1001377 2022-210
    Significant Deficiency
  • 1001378 2022-210
    Significant Deficiency
  • 1001379 2022-210
    Significant Deficiency
  • 1001380 2022-203
    Significant Deficiency
  • 1001381 2022-206
    Material Weakness Repeat
  • 1001382 2022-206
    Material Weakness Repeat
  • 1001383 2022-205
    Significant Deficiency
  • 1001384 2022-206
    Material Weakness Repeat
  • 1001385 2022-206
    Material Weakness Repeat
  • 1001386 2022-201
    Material Weakness
  • 1001387 2022-202
    Material Weakness
  • 1001388 2022-201
    Material Weakness
  • 1001389 2022-202
    Material Weakness
  • 1001390 2022-201
    Material Weakness
  • 1001391 2022-202
    Material Weakness
  • 1001392 2022-201
    Material Weakness
  • 1001393 2022-202
    Material Weakness
  • 1001394 2022-201
    Material Weakness
  • 1001395 2022-202
    Material Weakness
  • 1001396 2022-204
    Material Weakness
  • 1001397 2022-211
    Significant Deficiency Repeat
  • 1001398 2022-204
    Material Weakness
  • 1001399 2022-211
    Significant Deficiency Repeat
  • 1001400 2022-208
    Material Weakness
  • 1001401 2022-204
    Material Weakness
  • 1001402 2022-212
    Material Weakness Repeat
  • 1001403 2022-204
    Material Weakness
  • 1001404 2022-211
    Significant Deficiency Repeat
  • 1001405 2022-212
    Material Weakness Repeat
  • 1001406 2022-204
    Material Weakness
  • 1001407 2022-211
    Significant Deficiency Repeat
  • 1001408 2022-204
    Material Weakness
  • 1001409 2022-211
    Significant Deficiency Repeat
  • 1001410 2022-204
    Material Weakness
  • 1001411 2022-211
    Significant Deficiency Repeat
  • 1001412 2022-204
    Material Weakness
  • 1001413 2022-211
    Significant Deficiency Repeat
  • 1001414 2022-204
    Material Weakness
  • 1001415 2022-211
    Significant Deficiency Repeat
  • 1001416 2022-204
    Material Weakness
  • 1001417 2022-211
    Significant Deficiency Repeat
  • 1001418 2022-204
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.57B
21.019 Coronavirus Relief Fund $154.57M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $146.78M
93.575 Child Care and Development Block Grant $90.56M
93.767 Children's Health Insurance Program $87.65M
84.010 Title I Grants to Local Educational Agencies $55.37M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $47.78M
21.023 Emergency Rental Assistance Program $40.18M
10.551 Supplemental Nutrition Assistance Program $38.37M
21.027 Coronavirus State and Local Fiscal Recovery Funds $36.65M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $31.19M
10.553 School Breakfast Program $28.69M
93.268 Immunization Cooperative Agreements $24.98M
93.558 Temporary Assistance for Needy Families $21.21M
12.400 Military Construction, National Guard $19.62M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $17.47M
15.611 Wildlife Restoration and Basic Hunter Education $15.48M
93.658 Foster Care_title IV-E $13.11M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $12.85M
93.563 Child Support Enforcement $11.88M
16.575 Crime Victim Assistance $11.88M
93.659 Adoption Assistance $11.43M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $10.64M
93.568 Low-Income Home Energy Assistance $10.43M
10.559 Summer Food Service Program for Children $10.11M
84.367 Improving Teacher Quality State Grants $10.03M
96.001 Social Security_disability Insurance $10.02M
93.667 Social Services Block Grant $9.73M
15.661 Lower Snake River Compensation Plan $9.40M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $8.49M
93.788 Opioid Str $8.06M
66.458 Capitalization Grants for Clean Water State Revolving Funds $7.76M
17.207 Employment Service/wagner-Peyser Funded Activities $7.63M
10.569 Emergency Food Assistance Program (food Commodities) $7.42M
15.605 Sport Fish Restoration Program $7.20M
84.048 Career and Technical Education -- Basic Grants to States $6.91M
17.287 Job Corps Experimental Projects and Technical Assistance (b) $5.59M
84.424 Student Support and Academic Enrichment Program $5.52M
84.287 Twenty-First Century Community Learning Centers $5.45M
84.011 Migrant Education_state Grant Program $5.45M
93.069 Public Health Emergency Preparedness $5.17M
17.225 Unemployment Insurance $4.84M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $4.30M
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $4.25M
10.664 Cooperative Forestry Assistance $3.64M
84.369 Grants for State Assessments and Related Activities $3.62M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $3.39M
81.U17 Miscellaneous Bonneville Power Administration Grants $3.27M
93.994 Maternal and Child Health Services Block Grant to the States $3.25M
93.136 Injury Prevention and Control Research and State and Community Based Programs $3.21M
17.259 Wia Youth Activities $3.08M
84.027 Special Education_grants to States $3.05M
97.067 Homeland Security Grant Program $3.03M
84.002 Adult Education - Basic Grants to States $3.03M
20.600 State and Community Highway Safety $3.02M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $2.53M
84.365 English Language Acquisition State Grants $2.43M
81.042 Weatherization Assistance for Low-Income Persons $2.41M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2.37M
45.310 Grants to States $2.24M
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $2.15M
10.555 National School Lunch Program $2.13M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $2.12M
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $2.12M
20.218 National Motor Carrier Safety $2.08M
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $2.04M
93.569 Community Services Block Grant $2.02M
10.170 Specialty Crop Block Grant Program - Farm Bill $2.00M
20.616 National Priority Safety Programs $1.99M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.90M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $1.78M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $1.75M
66.460 Nonpoint Source Implementation Grants $1.69M
10.582 Fresh Fruit and Vegetable Program $1.68M
17.258 Wia Adult Program $1.66M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $1.64M
93.217 Family Planning_services $1.57M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.55M
64.005 Grants to States for Construction of State Home Facilities $1.51M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.50M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.47M
11.436 Columbia River Fisheries Development Program $1.46M
93.791 Money Follows the Person Rebalancing Demonstration $1.41M
20.219 Recreational Trails Program $1.38M
97.012 Boating Safety Financial Assistance $1.35M
66.432 State Public Water System Supervision $1.29M
15.916 Outdoor Recreation_acquisition, Development and Planning $1.26M
10.560 State Administrative Expenses for Child Nutrition $1.22M
66.605 Performance Partnership Grants $1.20M
90.404 2018 Hava Election Security Grants $1.16M
94.006 Americorps $1.15M
17.278 Wia Dislocated Worker Formula Grants $1.15M
10.649 Pandemic Ebt Administrative Costs $1.15M
93.387 National and State Tobacco Control Program (b) $1.11M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.11M
12.404 National Guard Challenge Program $1.10M
93.889 National Bioterrorism Hospital Preparedness Program $1.08M
93.796 State Survey Certification of Health Care Providers and Suppliers (title Xix) Medicaid $1.04M
97.039 Hazard Mitigation Grant $1.02M
93.498 Provider Relief Fund $1.01M
93.940 Hiv Prevention Activities_health Department Based $996,078
16.576 Crime Victim Compensation $984,263
16.588 Violence Against Women Formula Grants $975,134
66.817 State and Tribal Response Program Grants $937,848
10.568 Emergency Food Assistance Program (administrative Costs) $905,669
39.003 Donation of Federal Surplus Personal Property $900,443
15.904 Historic Preservation Fund Grants-in-Aid $880,386
17.801 Jobs for Veterans State Grants $864,327
20.205 Highway Planning and Construction $802,440
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $785,019
45.025 Promotion of the Arts_partnership Agreements $765,996
16.738 Edward Byrne Memorial Justice Assistance Grant Program $764,767
93.566 Refugee and Entrant Assistance_state Administered Programs $763,601
15.517 Fish and Wildlife Coordination Act $761,278
93.775 State Medicaid Fraud Control Units $754,133
81.U30 Miscellaneous Pacific States Marine Fisheries Commission Grants $752,010
81.U18 Weatherization Conference $699,300
97.042 Emergency Management Performance Grants $686,013
15.944 Natural Resource Stewardship $685,169
10.025 Plant and Animal Disease, Pest Control, and Animal Care $623,001
17.285 Apprenticeship USA Grants $613,141
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $611,865
93.991 Preventive Health and Health Services Block Grant $598,490
66.202 Congressionally Mandated Projects $593,246
84.323 Special Education - State Personnel Development $590,820
93.241 State Rural Hospital Flexibility Program $589,694
81.U14 Tributary Water Conservation $586,550
17.002 Labor Force Statistics $557,562
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $544,880
64.101 Burial Expenses Allowance for Veterans $540,961
93.669 Child Abuse and Neglect State Grants $522,924
93.053 Nutrition Services Incentive Program $506,939
16.741 Dna Backlog Reduction Program $505,896
93.630 Developmental Disabilities Basic Support and Advocacy Grants $502,383
12.U29 Watercraft Inspection Station Program $499,159
10.558 Child and Adult Care Food Program $495,131
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $473,248
17.245 Trade Adjustment Assistance $471,475
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $465,115
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $459,233
17.277 Workforce Investment Act (wia) National Emergency Grants $434,730
20.500 Federal Transit_capital Investment Grants $427,460
16.827 Justice Reinvestment Initiative $421,688
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $404,529
93.236 Grants to States to Support Oral Health Workforce Activities $403,432
93.958 Block Grants for Community Mental Health Services $389,232
17.273 Temporary Labor Certification for Foreign Workers $386,744
16.606 State Criminal Alien Assistance Program $375,079
93.324 State Health Insurance Assistance Program $375,049
93.336 Behavioral Risk Factor Surveillance System $374,523
93.586 State Court Improvement Program $371,896
93.369 Acl Independent Living State Grants $371,026
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $366,265
16.838 Comprehensive Opioid Abuse Site-Based Program $362,766
84.196 Education for Homeless Children and Youth $357,030
66.801 Hazardous Waste Management State Program Support $356,396
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $354,983
93.072 Lifespan Respite Care Program $352,269
16.543 Missing Children's Assistance $349,892
17.268 H-1b Job Training Grants $346,584
59.061 State Trade and Export Promotion Pilot Grant Program $339,015
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $329,072
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $320,006
64.014 Veterans State Domiciliary Care $312,733
10.697 State & Private Forestry Hazardous Fuel Reduction Program $309,357
16.839 Stop School Violence $301,950
17.235 Senior Community Service Employment Program $301,307
10.093 Voluntary Public Access and Habitat Incentive Program $300,897
15.657 Endangered Species Conservation ? Recovery Implementation Funds $300,386
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $293,077
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $279,321
94.003 State Commissions $279,001
93.301 Small Rural Hospital Improvement Grant Program $275,913
96.U24 Vital Statistics Cooperative Program $275,406
15.524 Recreation Resources Management $269,803
84.181 Special Education-Grants for Infants and Families $265,777
10.579 Child Nutrition Discretionary Grants Limited Availability $265,281
16.017 Sexual Assault Services Formula Program $245,294
16.813 Nics Act Record Improvement Program $244,225
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $243,567
93.150 Projects for Assistance in Transition From Homelessness (path) $240,418
66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements $239,451
84.173 Special Education_preschool Grants $239,401
95.001 High Intensity Drug Trafficking Areas Program $239,309
93.556 Promoting Safe and Stable Families $237,358
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $230,396
10.541 Child Nutrition-Technology Innovation Grant $227,601
16.593 Residential Substance Abuse Treatment for State Prisoners $219,066
93.235 Affordable Care Act (aca) Abstinence Education Program $213,655
20.106 Airport Improvement Program $213,542
93.913 Grants to States for Operation of Offices of Rural Health $210,457
84.425 Education Stabilization Fund $210,210
93.251 Early Hearing Detection and Intervention $208,015
10.565 Commodity Supplemental Food Program $206,777
15.231 Fish, Wildlife and Plant Conservation Resource Management $199,680
20.700 Pipeline Safety Program State Base Grant $196,524
84.358 Rural Education $188,510
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $183,807
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $182,157
20.232 Commercial Driver's License Program Improvement Grant $180,605
97.041 National Dam Safety Program $179,883
16.021 Justice Systems Response to Families $172,421
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions $164,205
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $161,131
94.008 Commission Investment Fund $158,917
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $156,712
93.590 Community-Based Child Abuse Prevention Grants $156,538
93.240 State Capacity Building $154,210
93.603 Adoption Incentive Payments $153,838
93.270 Adult Viral Hepatitis Prevention and Control $152,817
93.052 National Family Caregiver Support, Title Iii, Part E $152,233
15.560 Secure Water Act ? Research Agreements $147,883
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $144,705
15.666 Endangered Species Conservation-Wolf Livestock Loss Compensation and Prevention $143,900
93.506 Aca Nationwide Program for National and State Background Checks for Direct Patient Access Employees of Long Term Care Facilities and Providers $142,037
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 $134,855
93.071 Medicare Enrollment Assistance Program $134,169
93.747 Elder Abuse Prevention Interventions Program $133,340
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $132,800
93.165 Grants to States for Loan Repayment $131,088
97.008 Non-Profit Security Program $124,793
93.600 Head Start $122,411
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $121,687
10.676 Forest Legacy Program $120,534
93.982 Mental Health Disaster Assistance and Emergency Mental Health $119,153
45.149 Promotion of the Humanities_division of Preservation and Access $118,939
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $118,207
93.127 Emergency Medical Services for Children $117,747
10.680 Forest Health Protection $113,995
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $113,574
66.454 Water Quality Management Planning $110,789
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $110,313
93.110 Maternal and Child Health Federal Consolidated Programs $107,495
16.754 Harold Rogers Prescription Drug Monitoring Program $106,500
93.597 Grants to States for Access and Visitation Programs $99,895
17.271 Work Opportunity Tax Credit Program (wotc) $99,403
84.144 Migrant Education_coordination Program $98,533
93.090 Guardianship Assistance $98,308
17.261 Wia Pilots, Demonstrations, and Research Projects $97,848
93.643 Children's Justice Grants to States $94,113
66.708 Pollution Prevention Grants Program $92,589
16.750 Support for Adam Walsh Act Implementation Grant Program $92,382
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $91,305
15.626 Enhanced Hunter Education and Safety Program $90,846
93.051 Alzheimer's Disease Demonstration Grants to States $85,191
66.433 State Underground Water Source Protection $84,670
16.550 State Justice Statistics Program for Statistical Analysis Centers $83,095
10.902 Soil and Water Conservation $81,978
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $81,279
20.720 State Damage Prevention Program Grants $80,750
66.040 State Clean Diesel Grant Program $80,465
10.U04 Miscellaneous Forest Service Grants $80,316
11.441 Regional Fishery Management Councils $78,477
66.032 State Indoor Radon Grants $78,010
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $77,696
93.599 Chafee Education and Training Vouchers Program (etv) $73,725
93.845 Promoting Population Health Through Increased Capacity in Alcohol Epidemiology $69,471
93.917 Hiv Care Formula Grants $68,044
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs ? Financed by Prevention and Public Health Funds (pphf) $65,675
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $63,933
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $62,782
21.016 Equitable Sharing $62,755
10.069 Conservation Reserve Program $62,337
81.041 State Energy Program $62,063
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $57,463
96.U25 Social Security Birth and Death Reports $54,588
97.082 Earthquake Consortium $52,810
10.162 Inspection Grading and Standardization $52,378
15.230 Invasive and Noxious Plant Management $47,881
10.U28 Federal-State Inspection of Fresh Fruits, Veg, and Other Products $46,980
12.U31 Aquatic Invasive Species Monitoring $46,599
93.070 Environmental Public Health and Emergency Response $44,648
10.534 Cacfp Meal Service Training Grants $43,957
14.171 Manufactured Home Dispute Resolution $42,945
16.922 Equitable Sharing Program $40,837
96.U23 Vital Statistics Birth Records Grants $38,045
10.698 State & Private Forestry Cooperative Fire Assistance $37,830
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $36,553
66.039 National Clean Diesel Emissions Reduction Program $34,354
10.912 Environmental Quality Incentives Program $28,459
15.634 State Wildlife Grants $27,644
10.U02 Forest Service Aquatic Invasive Species Monitoring $26,786
43.008 Education $25,000
45.129 Promotion of the Humanities_federal/state Partnership $25,000
15.684 White-Nose Syndrome National Response Implementation $24,023
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $23,859
93.103 Food and Drug Administration_research $23,855
15.615 Cooperative Endangered Species Conservation Fund $21,600
15.233 Forests and Woodlands Resource Management $21,105
10.556 Special Milk Program for Children $20,936
66.204 Multipurpose Grants to States and Tribes $20,822
15.130 Indian Education_assistance to Schools $19,486
97.046 Fire Management Assistance Grant $19,207
15.660 Endangered Species - Candidate Conservation Action Funds $18,785
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $18,149
47.076 Education and Human Resources $17,992
97.047 Pre-Disaster Mitigation $16,183
11.407 Interjurisdictional Fisheries Act of 1986 $16,021
12.300 Basic and Applied Scientific Research $15,099
15.238 Challenge Cost Share $15,000
15.224 Cultural Resource Management $12,825
89.003 National Historical Publications and Records Grants $10,750
66.461 Regional Wetland Program Development Grants $10,484
64.015 Veterans State Nursing Home Care $9,934
10.163 Market Protection and Promotion $7,800
15.225 Recreation Resource Management $6,387
17.005 Compensation and Working Conditions $6,351
20.721 Phmsa Pipeline Safety Program One Call Grant $5,726
10.678 Forest Stewardship Program $5,426
97.045 Cooperating Technical Partners $5,279
93.434 Every Student Succeeds Act/preschool Development Grants $5,137
94.013 Volunteers in Service to America $4,251
10.U32 Usda Veterinary Services Agreement for Brucellosis Testing $3,430
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,192
97.043 State Fire Training Systems Grants $2,583
15.670 Adaptive Science $2,571
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $2,314
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $2,081
10.691 Good Neighbor Authority $1,318
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $1,135
10.589 Child Nutrition Direct Certification Performance Awards $877
16.812 Second Chance Act Reentry Initiative $212
10.578 Wic Grants to States (wgs) $95
17.805 Homeless Veterans Reintegration Project $94
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2
93.624 Aca - State Innovation Models: Funding for Model Design and Model Testing Assistance $1
93.631 Developmental Disabilities Projects of National Significance $0
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $-4,745
15.652 Undesirable/noxious Plant Species $-11,774