FAC Explorer

Finding 498405 (2023-012)

Material Weakness
Requirement
ABM
Questioned Costs
$1
Year
2023
Accepted
2024-09-26
Audit: 321142
Organization: State of Missouri (MO)
Auditor: Office of the Mo State Auditor

AI Summary

  • Core Issue: BCFNA lacks adequate controls to ensure that CACFP reimbursements to subrecipients are allowable and properly documented, leading to significant unsupported claims.
  • Impacted Requirements: Noncompliance with federal regulations regarding claim submission, allowable costs, and internal controls, as outlined in 7 CFR Section 226.7(k) and 2 CFR Sections 200.403 and 200.303(a).
  • Recommended Follow-Up: Implement stronger procedures for reviewing supporting documentation and enhance monitoring processes to prevent unallowable claims, addressing identified weaknesses in internal controls.

Finding Text

2023-012 CACFP Subrecipient Reimbursements The BCFNA does not have sufficient controls and procedures to ensure CACFP reimbursements to subrecipients are allowable and supported with sufficient documentation. As a result, significant unallowable and unsupported reimbursements are made without being prevented or detected on a timely basis. The BCFNA administers the CACFP through contracts with child and adult care centers and sponsors of centers (subrecipients) that provide meals to eligible children and adults under their care. The facilities/sponsors determine eligibility of each participant for free or reduced price meals, and are reimbursed at fixed rates for the number and type of meals served. During the year ended June 30, 2023, the BCFNA paid over 750 facilities/sponsors approximately $75 million for meal services. Disbursements to facilities/sponsors represented approximately 98 percent of the program's expenditures. To receive reimbursement for meals provided to eligible participants, CACFP facilities/sponsors submit monthly claims through the CNPWeb (CNP) claim system. The CNP system has edit checks to prevent and detect certain claim errors, such as meal claims that exceed facility/sponsor total enrollment and/or license capacity, or claims for types of meals the facility/sponsor was not approved to serve. Claims that pass the edit checks are reviewed by a BCFNA Public Health Program Associate, while claims that do not pass the edit checks are returned to the facility/sponsor for revision. Facilities/sponsors are not required to provide supporting documentation with their claim. Facilities/sponsors are required to maintain and retain detailed records, including meal count, attendance, enrollment and eligibility determination records, receipts, menus, and other documentation to support meals claimed. BCFNA nutritionists perform periodic monitoring reviews of the facilities/sponsors and disallow costs associated with claim errors identified. These reviews have identified significant issues and claim errors, including some potentially fraudulent activity, and led to over 15 contract terminations in recent years. Since meal reimbursements are made without any supporting documentation, the BCFNA relies on system edit checks and subrecipient monitoring procedures to prevent and detect meal reimbursement claim errors. However, these edits and procedures alone are not sufficient to prevent and detect unallowable and unsupported meal reimbursement claims on a timely basis. The BCFNA has not implemented procedures to review supporting documentation, at least on a test basis, except for testing performed during routine monitoring reviews generally conducted once every 1 to 3 years for each facility/sponsor, and technical assistance reviews performed at the request of the facility/sponsor. Additionally, as noted in finding number 2023-013, weaknesses in the BCFNA monitoring procedures were identified. Our review of documentation supporting a randomly-selected sample of 60 BCFNA monitoring reviews conducted for 58 CACFP facilities/sponsors during the year ended June 30, 2023, noted BCFNA disallowances (overclaims/underclaims) in 41 of 58 (71 percent) reviews for which meal reimbursement claims were tested. Overclaims totaled $50,954 (36 reviews) and underclaims totaled $280 (5 reviews), with a net overclaim of $50,674, or at least 11 percent of claims tested by the BCFNA. Disallowances resulted from various errors including incorrect or unsupported eligibility determinations, meal counts, attendance records, or noncompliance associated with menus and food purchases. The BCFNA adjusted subsequent claims to recoup or reimburse for the identified overclaims/underclaims., Erroneous and unsupported reimbursements represent at least 11 percent of meal reimbursements tested. If similar errors were made on the remaining population of CACFP meal reimbursements totaling approximately $74.6 million, unallowable costs could be significant. Without sufficient controls to ensure the accuracy of facility/sponsor meal reimbursement claims, the BCFNA cannot demonstrate adequate internal controls to ensure CACFP costs are allowable and supported, and the risk of paying unsupported and unallowable claims will continue. Regulation 7 CFR Section 226.7(k) requires the BCFNA to establish procedures for institutions to properly submit claims for reimbursement. Such procedures must include edit checks, including but not limited to, ensuring payments are made only for approved meal types and that the number of meals for which reimbursement is provided does not exceed the product of the total enrollment times operating days times approved meal types. Regulation 2 CFR Section 200.403 provides that costs charged to federal programs should be necessary and reasonable for the performance of the federal award and adequately documented. Furthermore, 2 CFR Section 200.303(a) requires the non-federal entity to "[e]stablish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing that Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government, issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission." Finding classification This finding is classified as a material weakness in internal control and material noncompliance with the federal activities allowed, allowable costs, and subrecipient monitoring requirements. The noncompliance identified in the finding is material based on the results of our audit sample, which identified at least 11 percent of subrecipient meal reimbursements tested by the BCFNA were not in compliance with federal requirements. The 11 percent error rate exceeds our audit materiality threshold of 4 percent. While the errors identified in the finding were corrected, similar material noncompliance in the remainder of the payments not tested is likely. Our decisions regarding the classification of the internal control deficiencies were made in accordance with AU-C Section 935, Compliance Audits, and the AICPA Audit Guide: Government Auditing Standards and Single Audits (Audit Guide). The Audit Guide provides the following definitions regarding internal control deficiencies: "A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis." "A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis." "A reasonable possibility exists when the likelihood of the event is either reasonably possible or probable …" Reasonably possible is "[t]he chance of the future event or events occurring is more than remote but less than likely." Probable means "[t]he future event or events are likely to occur." The failure to design and implement adequate controls and procedures to ensure CACFP reimbursements to subrecipients are allowable and supported led to material noncompliance with the applicable requirements. The BCFNA's controls failed to prevent the material noncompliance identified. While the BCFNA's controls detected and corrected the payment errors identified, the detection and correction was not timely, occurring up to 3 years after the payments were made. Also, the detection and correction was limited to only 1 test month per subrecipient without any attempt to identify and correct noncompliance that occurred beyond the test month because, as noted at finding number 2023-013, the BCFNA's controls do not provide for expanded testing when significant errors are identified. Therefore, similar, material noncompliance in the remainder of the payments not tested is likely. Further, because the internal control deficiencies have not been corrected, similar, material noncompliance in future payments is likely. For these reasons, the deficiencies are considered a material weakness. Recommendation The DHSS through the BCFNA strengthen internal controls over meal reimbursements to CACFP facilities/sponsors to ensure costs are allowable and supported. Auditee's Response We disagree with the auditor's finding. Our Corrective Action Plan includes an explanation and specific reasons for our disagreement. Auditor's Comment The DHSS Corrective Action Plan (CAP) states the DHSS disagrees with the State Auditor's Office (SAO) finding; and believes BCFNA controls over meal reimbursements are strong, the BCFNA is in full compliance with all requirements, and no corrective action is needed. However, in making these statements, the DHSS has failed to recognize and acknowledge existing subrecipient reimbursement and monitoring procedures have allowed serious and material subrecipient noncompliance. Regulation 7 CFR Section 226.7(k) requires the BCFNA to establish procedures for subrecipients to properly submit claims for reimbursement. Given the level of material subrecipient noncompliance that has and continues to occur, BCFNA procedures are clearly not sufficient to prevent future noncompliance. The BCFNA has focused on individual components of its systems, but has not holistically evaluated whether the procedures, collectively and in their entirety, comply with the federal requirements intended to ensure subrecipient reimbursements are allowable and supported. The BCFNA continues to strictly follow existing procedures without making adequate adjustments to address and mitigate the serious subrecipient reimbursement problems. Recognizing problems and reacting to those problems are critical components of an effective internal control structure designed to ensure compliance with the federal requirements. The DHSS CAP argues the 11 percent error rate, based on the sample of monitoring reviews performed during the year ended June 30, 2023, is inflated because the reviews are proportionally more likely to include a higher number of claims with discrepancies. However, this error rate is just one indicator of the serious ongoing subrecipient problems. The DHSS CAP includes various misrepresentations of the contents of the finding and the recommendation. These statements, which attempt to negate or reduce the significance of the noncompliance noted in the finding, are listed below (in quotes): 1) "The SAO has not noted any specific noncompliance with federal requirements regarding subrecipient monitoring." This statement is incorrect. The finding states the BCFNA has not complied with 7 CFR Section 226.7(k) requirements (and related Uniform Guidance requirements) regarding procedures for ensuring claims are properly submitted. Furthermore, finding number 2023-013 states the BCFNA did not comply with overall federal subrecipient monitoring requirements as well as specific components of those requirements, including properly following up and ensuring subrecipients take timely and appropriate action on all deficiencies identified and disallowing and recovering improper payments. 2) "Reviewing supporting documentation with every individual reimbursement claim at the time of submission as suggested in the finding…" This statement is incorrect. The finding does not suggest or recommend that the BCFNA require or review documentation for every claim prior to payment. Instead, the finding recommends the BCFNA strengthen internal controls over meal reimbursements to ensure costs are allowable and supported. 3) "Out of the SAO's test sample of 60 monitoring reviews, only 9 of the overclaims were over the $600 threshold of acceptable risk set by the USDA." This statement is incorrect. Of the 36 sampled monitoring reviews with overclaims totaling $50,954, 13 reviews with overclaims totaling $46,724, were in excess of $600. As noted in the finding, if the remaining 23 overpayments of $600 or less, totaling $4,230 are excluded, the error rate is at least 9 percent. Subrecipient data clearly shows significant subreicipient noncompliance is occurring within the CACFP program. These problems cannot be denied and should not be ignored. Until the DHSS recognizes these problems, acknowledges there are weaknesses in its existing procedures, and takes action to strengthen its procedures, significant improper payments to subrecipients will likely continue.

Corrective Action Plan

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Health and Senior Services Audit Finding Number: 2023-012 CACFP Subrecipient Reimbursements Name of the contact person responsible for corrective action: Sarah Walker, Bureau Chief Anticipated completion date for corrective action: The agency does not agree with the audit findings or believes that corrective action is not required. Explanation and specific reasons are as follows: CACFP Subrecipient Reimbursements DHSS disagrees. The DHSS through BCFNA maintains a strong system of internal controls over meal reimbursements to CACFP facilities/sponsors to ensure costs are allowable and supported. The system is in compliance with Uniform Guidance and USDA program requirements. The system includes subrecipient monitoring based on risk assessments per the substance and spirit of Uniform Guidance, initial and ongoing training and technical assistance opportunities, and reviews of invoices. Throughout the SAO’s finding they repeatedly acknowledge that the BCFNA monitoring process is in compliance with Nutritionist Manual which is based on USDA requirements, but is somehow not in compliance with broader federal requirements. This goes against the accepted hierarchy of federal compliance guidance which says that 2 CFR 200 Uniform Grant Guidance is broader and less specific than the higher ranking requirements set forth by specific federal grant funders and awards. The SAO has not noted any specific noncompliance with federal requirements regarding subrecipient monitoring. The SAO’s finding noted the DHSS could enhance or improve its process but not that it is out of compliance with federal requirements for subrecipient monitoring. The SAO is trying to hold DHSS to a higher standard than what is federally required. The DHSS’ strong system of internal controls which is documented in the Nutritionist Manual is in compliance with federal regulations and is used as a best practice by the USDA for other states. The report from the most recent USDA Management Evaluation Report for Fiscal Year 2023 issued November 2023 stated “The FNS determined that the SA Monitoring of Sponsors and SA Oversight of Sponsor Monitoring’s has adequate management controls in place for administering the CACFP in accordance with Federal regulations. The FNS staff reviewed SA practices that included detailed SA review forms, spreadsheets that provided extra oversight, and written procedures detailing the monitoring process. The SA provides online CACFP trainings along with a handbook to institutions that detail policies and procedures governed by the SA. The SA developed an extensive tracking system in addition to a very thorough review tool that contains meal component and pattern calculation. The SA conducts oversight of the review process and tracks each step to confirm completion of any follow up required of institution. The SA CACFP training resources and online modules were reviewed and evaluated to ensure it contained the correct information and up to date policies and procedures. The FNS staff reviewed the SA policies and procedures and interviewed key SA staff regarding procedures for each respective area of this Section. All files reviewed are compliant with Program requirements. The FY 2023 CACFP ME review did not identify any significant reportable issues.” This entitlement program provides reimbursements for nutritious meals and snacks to organizations that serve eligible children and adults. CACFP processes an average of 700 claims per month and provided healthy meals in Missouri to over 31 million children and adults in 2023. The increased claim testing and recoupment suggested by the SAO would create a significant barrier to participation for sponsors/facilities (many of which are small child care centers, day care homes, emergency shelters and adult day care centers) which is prohibited by USDA. Reviewing supporting documentation with every individual reimbursement claim at the time of submission as suggested in the finding is not feasible given the number of reimbursement claims processed monthly by program staff already functioning at capacity. Neither is it required by Uniform Guidance, the USDA or standard subrecipient monitoring procedures. The BCFNA already requires claims to be paid on a reimbursement basis rather than in advance and performs various reviews of the claims in CNPWeb, so the additional step of requiring supporting documentation with every reimbursement claim at the time of submission is unnecessary and is intended as a specific condition to remedy high risk subrecipients per 2 CFR 200.208. Furthermore, BCFNA offers technical assistance training and reviews in addition to regular monitoring reviews. In addition to the edit checks within the CNPWeb system which validate such things as capacity limits and licensing, BCFNA staff has, and continues to perform, additional verification such as spot-checks for inconsistencies (i.e. a greater number of enrolled participants as compared to licensed or total capacity or suspicious claim irregularities or patterns). Each claim submitted also requires a certification of truthfulness, accuracy, completeness with potential criminal, civil or administrative penalties in accordance with U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812. As noted by the SAO, the risk based monitoring approach implemented by BCFNA has been effective in identifying significant issues and claim errors in recent years. The USDA established an acceptable level of risk with respect to the CACFP program and provided approved risk management processes and requirements. DHSS disagrees with the methodology the SAO used in its calculations. Out of the SAO’s test sample of 60 monitoring reviews, only 9 of the overclaims were over the $600 threshold of acceptable risk set by the USDA. 7 CFR 226.8(f): In conducting management evaluations, reviews, or audits in a fiscal year, the State agency, FNS, or OIG may disregard an overpayment if the overpayment does not exceed $600. A State agency may establish, through State law, regulation or procedure, an alternate disregard threshold that does not exceed $600. The SAO left the inflated error percentage in the body of the finding despite repeated requests and only included the lower suggested rates in footnote 4. The SAO also did not explain how their test of monitoring reviews performed by BCFNA, instead of a sample of claims submitted, was representative of CACFP reimbursements that would lend to projecting to the total population. BCFNA monitors using a risk-based approach as required and in response to known erroneous claims and to proactively address issues. A sample of monitoring reviews is proportionally more likely to include a higher number of claims with discrepancies. For example, fifty five percent of the monitoring reviews completed during fiscal year 2023 were graded as a B or C and were give additional technical assistance and/or monitoring follow up as a result.

Categories

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management Eligibility Material Weakness Reporting

Other Findings in this Audit

  • 498406 2023-013
    Material Weakness
  • 498407 2023-018
    Significant Deficiency
  • 498408 2023-011
    Significant Deficiency
  • 498409 2023-011
    Significant Deficiency
  • 498410 2023-011
    Significant Deficiency
  • 498411 2023-010
    Material Weakness
  • 498412 2023-008
    Significant Deficiency Repeat
  • 498413 2023-008
    Significant Deficiency Repeat
  • 498414 2023-016
    Significant Deficiency
  • 498415 2023-011
    Significant Deficiency
  • 498416 2023-016
    Significant Deficiency
  • 498417 2023-011
    Significant Deficiency
  • 498418 2023-016
    Significant Deficiency
  • 498419 2023-017
    Significant Deficiency Repeat
  • 498420 2023-008
    Significant Deficiency Repeat
  • 498421 2023-008
    Significant Deficiency Repeat
  • 498422 2023-009
    Significant Deficiency
  • 498423 2023-008
    Significant Deficiency Repeat
  • 498424 2023-001
    Material Weakness Repeat
  • 498425 2023-002
    Material Weakness
  • 498426 2023-003
    Material Weakness
  • 498427 2023-004
    Material Weakness
  • 498428 2023-005
    Significant Deficiency Repeat
  • 498429 2023-006
    Significant Deficiency
  • 498430 2023-007
    - Repeat
  • 498431 2023-015
    - Repeat
  • 498432 2023-015
    - Repeat
  • 498433 2023-001
    Material Weakness Repeat
  • 498434 2023-002
    Material Weakness
  • 498435 2023-003
    Material Weakness
  • 498436 2023-004
    Material Weakness
  • 498437 2023-005
    Significant Deficiency Repeat
  • 498438 2023-006
    Significant Deficiency
  • 498439 2023-007
    - Repeat
  • 498440 2023-008
    Significant Deficiency Repeat
  • 498441 2023-014
    Significant Deficiency
  • 498442 2023-001
    Material Weakness Repeat
  • 498443 2023-002
    Material Weakness
  • 498444 2023-003
    Material Weakness
  • 498445 2023-004
    Material Weakness
  • 498446 2023-005
    Significant Deficiency Repeat
  • 498447 2023-006
    Significant Deficiency
  • 498448 2023-007
    - Repeat
  • 498449 2023-008
    Significant Deficiency Repeat
  • 498450 2023-014
    Significant Deficiency
  • 1074847 2023-012
    Material Weakness
  • 1074848 2023-013
    Material Weakness
  • 1074849 2023-018
    Significant Deficiency
  • 1074850 2023-011
    Significant Deficiency
  • 1074851 2023-011
    Significant Deficiency
  • 1074852 2023-011
    Significant Deficiency
  • 1074853 2023-010
    Material Weakness
  • 1074854 2023-008
    Significant Deficiency Repeat
  • 1074855 2023-008
    Significant Deficiency Repeat
  • 1074856 2023-016
    Significant Deficiency
  • 1074857 2023-011
    Significant Deficiency
  • 1074858 2023-016
    Significant Deficiency
  • 1074859 2023-011
    Significant Deficiency
  • 1074860 2023-016
    Significant Deficiency
  • 1074861 2023-017
    Significant Deficiency Repeat
  • 1074862 2023-008
    Significant Deficiency Repeat
  • 1074863 2023-008
    Significant Deficiency Repeat
  • 1074864 2023-009
    Significant Deficiency
  • 1074865 2023-008
    Significant Deficiency Repeat
  • 1074866 2023-001
    Material Weakness Repeat
  • 1074867 2023-002
    Material Weakness
  • 1074868 2023-003
    Material Weakness
  • 1074869 2023-004
    Material Weakness
  • 1074870 2023-005
    Significant Deficiency Repeat
  • 1074871 2023-006
    Significant Deficiency
  • 1074872 2023-007
    - Repeat
  • 1074873 2023-015
    - Repeat
  • 1074874 2023-015
    - Repeat
  • 1074875 2023-001
    Material Weakness Repeat
  • 1074876 2023-002
    Material Weakness
  • 1074877 2023-003
    Material Weakness
  • 1074878 2023-004
    Material Weakness
  • 1074879 2023-005
    Significant Deficiency Repeat
  • 1074880 2023-006
    Significant Deficiency
  • 1074881 2023-007
    - Repeat
  • 1074882 2023-008
    Significant Deficiency Repeat
  • 1074883 2023-014
    Significant Deficiency
  • 1074884 2023-001
    Material Weakness Repeat
  • 1074885 2023-002
    Material Weakness
  • 1074886 2023-003
    Material Weakness
  • 1074887 2023-004
    Material Weakness
  • 1074888 2023-005
    Significant Deficiency Repeat
  • 1074889 2023-006
    Significant Deficiency
  • 1074890 2023-007
    - Repeat
  • 1074891 2023-008
    Significant Deficiency Repeat
  • 1074892 2023-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $11.82B
10.551 Supplemental Nutrition Assistance Program $1.47B
20.205 Highway Planning and Construction $1.14B
84.425 American Rescue Plan -Elementary and Secondary School Emergency Relief (arp Esser) $604.00M
93.767 Children's Health Insurance Program $352.79M
10.555 National School Lunch Program $329.29M
84.010 Title I Grants to Local Educational Agencies $278.60M
84.027 Special Education_grants to States $236.87M
17.225 Unemployment Insurance $233.54M
93.558 Temporary Assistance for Needy Families $207.84M
84.425 Elementary and Secondary School Emergency Relief (esser) Fund $194.42M
21.027 Coronavirus State and Local Fiscal Recovery Funds $173.78M
93.568 Low-Income Home Energy Assistance $111.49M
10.542 Pandemic Ebt Food Benefits $111.32M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $102.95M
10.553 School Breakfast Program $95.99M
93.658 Foster Care_title IV-E $87.86M
93.575 Child Care and Development Block Grant $79.05M
93.268 Immunization Cooperative Agreements $78.42M
10.558 Child and Adult Care Food Program $76.39M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $76.20M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $76.02M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $72.14M
93.659 Adoption Assistance $70.44M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $64.14M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $58.18M
64.015 Veterans State Nursing Home Care $55.24M
93.667 Social Services Block Grant $51.58M
96.001 Social Security_disability Insurance $48.74M
16.575 Crime Victim Assistance $48.25M
84.367 Improving Teacher Quality State Grants $37.53M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $33.01M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $32.59M
93.563 Child Support Enforcement $31.36M
20.106 Airport Improvement Program $30.63M
15.611 Wildlife Restoration and Basic Hunter Education $28.66M
84.048 Career and Technical Education -- Basic Grants to States $27.81M
97.039 Hazard Mitigation Grant $26.28M
66.458 Capitalization Grants for Clean Water State Revolving Funds $24.37M
93.788 Opioid Str $21.41M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $21.34M
10.569 Emergency Food Assistance Program (food Commodities) $21.12M
93.569 Community Services Block Grant $19.64M
84.424 Student Support and Academic Enrichment Program $18.89M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $17.83M
93.090 Guardianship Assistance $16.55M
93.958 Block Grants for Community Mental Health Services $16.23M
84.425 American Rescue Plan -Emergency Assistance to Non-Public Schools (arp Eans) Program $13.88M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $13.72M
17.207 Employment Service/wagner-Peyser Funded Activities $13.69M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $13.62M
17.278 Wia Dislocated Worker Formula Grants $13.29M
84.032 Federal Family Education Loans $13.28M
10.559 Summer Food Service Program for Children $13.21M
84.287 Twenty-First Century Community Learning Centers $13.07M
14.267 Continuum of Care Program $13.02M
20.218 National Motor Carrier Safety $12.84M
20.933 National Infrastructure Investments $12.81M
93.994 Maternal and Child Health Services Block Grant to the States $12.66M
84.425 Coronavirus Response and Relief Supplemental Appropriations Act, 2021- Emergency Assistance to Non-Public Schools (crrsa Eans) Program $12.59M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $12.18M
66.605 Performance Partnership Grants $11.67M
17.258 Wia Adult Program $11.23M
84.425 Governor's Emergency Education Relief (geer) Fund $10.76M
81.042 Weatherization Assistance for Low-Income Persons $10.72M
11.031 Broadband Infrastructure Program $10.40M
93.069 Public Health Emergency Preparedness $10.28M
84.002 Adult Education - Basic Grants to States $9.89M
17.259 Wia Youth Activities $9.56M
21.023 Emergency Rental Assistance Program $9.51M
84.181 Special Education-Grants for Infants and Families $8.92M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $8.83M
15.605 Sport Fish Restoration Program $8.59M
10.565 Commodity Supplemental Food Program $8.06M
20.600 State and Community Highway Safety $7.84M
93.434 Every Student Succeeds Act/preschool Development Grants $7.63M
93.940 Hiv Prevention Activities_health Department Based $7.60M
97.067 Homeland Security Grant Program $7.36M
97.042 Emergency Management Performance Grants $7.33M
20.616 National Priority Safety Programs $7.24M
84.369 Grants for State Assessments and Related Activities $7.17M
93.498 Provider Relief Fund $6.88M
10.560 State Administrative Expenses for Child Nutrition $6.61M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $6.37M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6.15M
97.045 Cooperating Technical Partners $5.99M
93.136 Injury Prevention and Control Research and State and Community Based Programs $5.80M
84.173 Special Education_preschool Grants $5.74M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5.61M
93.556 Promoting Safe and Stable Families $5.23M
16.576 Crime Victim Compensation $5.14M
20.607 Alcohol Open Container Requirements $5.06M
84.365 English Language Acquisition State Grants $4.85M
93.155 Rural Health Research Centers $4.53M
93.052 National Family Caregiver Support, Title Iii, Part E $4.18M
93.053 Nutrition Services Incentive Program $4.17M
84.371 Striving Readers $4.14M
16.034 Coronavirus Emergency Supplemental Funding Program $4.09M
93.991 Preventive Health and Health Services Block Grant $4.05M
10.676 Forest Legacy Program $4.01M
95.001 High Intensity Drug Trafficking Areas Program $3.98M
93.791 Money Follows the Person Rebalancing Demonstration $3.81M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3.80M
93.889 National Bioterrorism Hospital Preparedness Program $3.67M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $3.57M
10.578 Wic Grants to States (wgs) $3.26M
45.310 Grants to States $3.25M
10.582 Fresh Fruit and Vegetable Program $3.25M
84.358 Rural Education $3.24M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $3.23M
14.231 Emergency Solutions Grant Program $3.19M
16.588 Violence Against Women Formula Grants $3.15M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3.05M
97.047 Pre-Disaster Mitigation $3.02M
93.982 Mental Health Disaster Assistance and Emergency Mental Health $2.79M
97.012 Boating Safety Financial Assistance $2.72M
10.665 Schools and Roads - Grants to States $2.68M
15.252 Abandoned Mine Land Reclamation (amlr) Program $2.58M
90.404 2018 Hava Election Security Grants $2.22M
15.438 National Forest Acquired Lands $2.16M
94.003 State Commissions $2.07M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $2.05M
15.916 Outdoor Recreation_acquisition, Development and Planning $2.04M
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $2.02M
10.664 Cooperative Forestry Assistance $1.97M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $1.93M
93.747 Elder Abuse Prevention Interventions Program $1.92M
64.005 Grants to States for Construction of State Home Facilities $1.92M
93.103 Food and Drug Administration_research $1.88M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1.85M
17.235 Senior Community Service Employment Program $1.85M
93.775 State Medicaid Fraud Control Units $1.76M
17.801 Jobs for Veterans State Grants $1.72M
84.425 American Rescue Plan – Elementary and Secondary School Emergency Relief –homeless Children and Youth $1.70M
84.323 Special Education - State Personnel Development $1.64M
93.630 Developmental Disabilities Basic Support and Advocacy Grants $1.63M
10.475 Cooperative Agreements with States for Intrastate Meat and Poultry Inspection $1.62M
93.599 Chafee Education and Training Vouchers Program (etv) $1.59M
39.003 Donation of Federal Surplus Personal Property $1.59M
17.504 Consultation Agreements $1.55M
94.008 Commission Investment Fund $1.55M
10.568 Emergency Food Assistance Program (administrative Costs) $1.50M
12.112 Payments to States in Lieu of Real Estate Taxes $1.50M
20.200 Highway Research and Development Program $1.49M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.45M
66.460 Nonpoint Source Implementation Grants $1.45M
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $1.37M
93.387 National and State Tobacco Control Program (b) $1.33M
84.196 Education for Homeless Children and Youth $1.28M
10.934 Feral Swine Eradication and Control Pilot Program (c, Z) $1.28M
93.669 Child Abuse and Neglect State Grants $1.26M
93.070 Environmental Public Health and Emergency Response $1.25M
20.224 Federal Lands Access Program $1.20M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $1.18M
10.649 Pandemic Ebt Administrative Costs $1.15M
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $1.15M
16.554 National Criminal History Improvement Program (nchip) $1.14M
15.634 State Wildlife Grants $1.12M
64.101 Burial Expenses Allowance for Veterans $1.11M
93.324 State Health Insurance Assistance Program $1.11M
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $1.10M
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $1.09M
66.817 State and Tribal Response Program Grants $1.08M
17.002 Labor Force Statistics $1.06M
81.041 State Energy Program $1.05M
10.025 Plant and Animal Disease, Pest Control, and Animal Care $1.00M
93.439 State Physical Activity and Nutrition (span $981,491
16.741 Dna Backlog Reduction Program $958,565
94.006 Americorps $953,578
93.235 Affordable Care Act (aca) Abstinence Education Program $949,765
16.833 National Sexual Assault Kit Initiative $895,812
64.024 Va Homeless Providers Grant and Per Diem Program $868,464
93.150 Projects for Assistance in Transition From Homelessness (path) $865,195
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $851,519
93.110 Maternal and Child Health Federal Consolidated Programs $836,253
16.593 Residential Substance Abuse Treatment for State Prisoners $833,210
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $772,896
93.310 Trans-Nih Research Support $770,924
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $742,335
93.071 Medicare Enrollment Assistance Program $734,995
93.590 Community-Based Child Abuse Prevention Grants $725,380
16.813 Nics Act Record Improvement Program $709,474
16.017 Sexual Assault Services Formula Program $689,507
16.710 Public Safety Partnership and Community Policing Grants $675,713
17.245 Trade Adjustment Assistance $665,850
64.203 State Cemetery Grants $664,356
66.454 Water Quality Management Planning $652,968
16.585 Drug Court Discretionary Grant Program $651,346
84.011 Migrant Education_state Grant Program $643,096
93.241 State Rural Hospital Flexibility Program $629,077
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $625,051
93.165 Grants to States for Loan Repayment $580,407
97.008 Non-Profit Security Program $567,029
64.115 Veterans Information and Assistance $559,065
10.902 Soil and Water Conservation $550,070
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $547,739
17.600 Mine Health and Safety Grants $540,990
20.219 Recreational Trails Program $536,242
20.700 Pipeline Safety Program State Base Grant $534,525
93.564 Child Support Enforcement Research $533,217
93.301 Small Rural Hospital Improvement Grant Program $528,688
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $527,804
10.093 Voluntary Public Access and Habitat Incentive Program $526,758
93.464 Acl Assistive Technology $517,153
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $510,050
15.608 Fish and Wildlife Management Assistance $507,467
93.336 Behavioral Risk Factor Surveillance System $506,013
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $494,639
15.978 Upper Mississippi River System Long Term Resource Monitoring Program $489,083
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $489,079
93.586 State Court Improvement Program $486,440
10.579 Child Nutrition Discretionary Grants Limited Availability $475,092
93.639 Aca-Transforming Clinical Practice Initiative: Support and Alignment Networks (sans) $470,076
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs $469,637
84.224 Assistive Technology $465,073
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $460,809
17.285 Apprenticeship USA Grants $442,342
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $438,889
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $433,960
10.170 Specialty Crop Block Grant Program - Farm Bill $432,919
12.U01 Excess Property Program $426,619
20.528 Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program $420,866
93.643 Children's Justice Grants to States $420,603
93.240 State Capacity Building $417,268
15.810 National Cooperative Geologic Mapping Program $412,926
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $412,184
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $408,089
15.904 Historic Preservation Fund Grants-in-Aid $400,100
10.069 Conservation Reserve Program $378,712
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $378,252
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $364,507
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $362,558
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $348,981
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $346,682
93.369 Acl Independent Living State Grants $345,993
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $345,336
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $342,072
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $336,445
66.040 State Clean Diesel Grant Program $322,906
17.277 Workforce Investment Act (wia) National Emergency Grants $320,031
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $318,176
17.005 Compensation and Working Conditions $314,529
93.945 Assistance Programs for Chronic Disease Prevention and Control $310,046
97.032 Crisis Counseling $296,371
16.750 Support for Adam Walsh Act Implementation Grant Program $295,619
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $294,931
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $288,276
16.582 Crime Victim Assistance/discretionary Grants $260,746
93.251 Early Hearing Detection and Intervention $260,537
10.479 Food Safety Cooperative Agreements $251,942
93.270 Adult Viral Hepatitis Prevention and Control $250,669
16.839 Stop School Violence $250,648
84.423 Supporting Effective Educator Development Program $249,996
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $244,245
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $242,347
11.035 Broadband Equity, Access, and Deployment Program $233,875
17.271 Work Opportunity Tax Credit Program (wotc) $231,894
10.535 Snap Fraud Framework Implementation Grant $230,373
64.053 Payments to States for Programs to Promote the Hiring and Retention of Nurses at State Veterans Homes $223,662
93.913 Grants to States for Operation of Offices of Rural Health $220,120
11.032 State Digital Equity Planning Grants $218,838
93.234 Traumatic Brain Injury State Demonstration Grant Program $212,207
10.572 Wic Farmers' Market Nutrition Program (fmnp) $205,928
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $205,615
10.576 Senior Farmers Market Nutrition Program $186,847
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $183,759
16.812 Second Chance Act Reentry Initiative $182,652
10.182 Local Food Purchase Assistance $181,533
15.250 Regulation of Surface Coal Mining and Surface Effects of Underground Coal Mining $178,670
93.876 Antimicrobial Resistance Surveillance in Retail Food Specimens $175,104
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $172,415
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $167,795
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $161,473
10.556 Special Milk Program for Children $159,172
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $156,131
93.236 Grants to States to Support Oral Health Workforce Activities $151,417
66.485 Support for the Gulf Hypoxia Action Plan $141,051
16.922 Equitable Sharing Program $137,652
93.597 Grants to States for Access and Visitation Programs $134,081
84.902 National Assessment of Educational Progress $128,221
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $128,104
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $125,185
66.433 State Underground Water Source Protection $122,959
14.268 Rural Housing Stability Assistance Program $116,555
59.061 State Trade and Export Promotion Pilot Grant Program $116,260
66.032 State Indoor Radon Grants $110,145
17.273 Temporary Labor Certification for Foreign Workers $107,226
15.615 Cooperative Endangered Species Conservation Fund $106,287
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $100,983
97.041 National Dam Safety Program $100,823
94.013 Volunteers in Service to America $96,841
17.270 Reintegration of Ex-Offenders $90,650
15.808 U.s. Geological Survey_ Research and Data Collection $89,338
10.163 Market Protection and Promotion $82,350
20.232 Commercial Driver's License Program Improvement Grant $80,363
16.609 Project Safe Neighborhoods $79,447
20.215 Highway Training and Education $73,910
15.814 National Geological and Geophysical Data Preservation Program $71,712
21.016 Equitable Sharing $70,000
97.082 Earthquake Consortium $69,769
93.345 Leading Edge Acceleration Projects (leap) in Health Information Technology $69,301
16.606 State Criminal Alien Assistance Program $65,896
14.241 Housing Opportunities for Persons with Aids $59,487
10.435 State Mediation Grants $59,457
81.136 Long-Term Surveillance and Maintenance $59,418
15.684 White-Nose Syndrome National Response Implementation $58,818
10.153 Market News $46,897
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort $45,743
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $43,227
20.720 State Damage Prevention Program Grants $38,320
12.620 Troops to Teachers Grant Program $37,786
66.961 Superfund State and Indian Tribe Combined Cooperative Agreements (site-Specfic and Core) (b) $35,861
10.605 Quality Samples Program $32,986
10.125 Hazardous Waste Management (b) $32,238
20.500 Federal Transit_capital Investment Grants $31,639
97.088 Disaster Assistance Projects $29,259
84.144 Migrant Education_coordination Program $25,122
10.028 Wildlife Services $25,000
11.307 Economic Adjustment Assistance $24,153
16.U01 FBI Joint Terrorism Task Force $23,325
10.541 Child Nutrition-Technology Innovation Grant $22,196
10.680 Forest Health Protection $21,571
20.507 Federal Transit_formula Grants $15,297
20.721 Phmsa Pipeline Safety Program One Call Grant $7,795
10.171 Organic Certification Cost Share Programs $7,664
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $5,416
20.301 Railroad Safety $5,300
15.980 National Ground-Water Monitoring Network $4,822
84.426 Randolph-Sheppard – Financial Relief and Restoration Payments $4,524
89.003 National Historical Publications and Records Grants $2,750
93.499 Low Income Household Water Assistance Program $2,309
81.138 State Heating Oil and Propane Program $2,004
15.073 Earth Mapping Resources Initiative $561
66.461 Regional Wetland Program Development Grants $36
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $-639,140