FAC Explorer

Finding 528865 (2024-015)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
$1
Year
2024
Accepted
2025-03-19
Audit: 346904
Organization: Commonwealth of Pennsylvania (PA)
Auditor: Auditor General Timothy Defoor

AI Summary

  • Core Issue: There is a significant delay in the Commonwealth's subrecipient audit resolution process, with some agencies taking up to 18 months to make management decisions on audit findings.
  • Impacted Requirements: Compliance with subrecipient monitoring requirements is lacking, affecting multiple federal programs including the Food Distribution Cluster and Education Stabilization Fund.
  • Recommended Follow-Up: Agencies should implement tracking procedures for audit reports and ensure timely management decisions to improve compliance and oversight.

Finding Text

Various Agencies Finding 2024 ¬– 015: ALN 10.565, 10.568, 10.569 – Food Distribution Cluster ALN 15.252 – Abandoned Mine Land Reclamation (AMLR) ALN 21.027 – COVID 19 – Coronavirus State and Local Fiscal Recovery Funds ALN 84.425C – COVID 19 – Education Stabilization Fund – GEER Fund ALN 84.425D – COVID 19 – Education Stabilization Fund – ESSER Fund ALN 84.425R – COVID 19 – Education Stabilization Fund – CRRSA EANS Program ALN 84.425U – COVID 19 – Education Stabilization Fund – ARP ESSER ALN 84.425V – COVID 19 – Education Stabilization Fund – ARP EANS Program ALN 84.425W – COVID 19 – Education Stabilization Fund – ARP ESSER HCY ALN 93.044, 93.045, 93.053 – Aging Cluster (including COVID-19) ALN 93.558 – Temporary Assistance for Needy Families ALN 93.667 – Social Services Block Grant A Material Weakness and Material Noncompliance Exist in the Commonwealth’s Subrecipient Audit Resolution Process (A Similar Condition Was Noted in Prior Year Finding 2023-024) Federal Grant Number(s) and Year(s): 228PA100I1003 (6/13/2022 – 6/30/2025), 231PA445Q2204 (10/01/2022 – 9/30/2023), 231PA825Y8005 (10/01/2022 – 9/30/2023), 231PA825Y8105 (10/01/2022 – 9/30/2023), 241PA825Y8005 (10/01/2023 – 9/30/2024), 241PA825Y8105 (10/01/2023 – 9/30/2024), S18AF20004 (11/01/2017 – 10/31/2025), S19AF20004 (12/01/2018 – 11/30/2025), S21AF10015 (1/01/2021 – 12/31/2023), S22AF00017 (1/01/2022 – 12/31/2024), S23AF00002 (11/01/2022 – 10/31/2027), TN75GJE1S7G3 (3/03/2021 – 12/31/2024), S425W210039 (4/23/2021 – 9/30/2024), S425U210028 (3/24/2021– 9/30/2024), S425D210028 (1/05/2021 – 9/30/2024), S425C200013 (5/18/2020 – 4/01/2024), S425R210037 (3/13/2020 – 9/30/2024), S425V210037 (11/16/2021 – 9/30/2024), S425C210013 (3/13/2020 – 9/30/2024), 2101PACMC6 (4/01/2021 – 9/30/2024), 2101PAHDC6 (4/01/2021 – 9/30/2024), 2101PAPHC6 (4/01/2021 – 9/30/2024), 2101PASSC6 (4/01/2021 – 9/30/2024), 2201PAOASS (10/01/2021 – 9/30/2023), 2201PASTPH (1/01/2022 – 9/30/2024), 2301PAOACM (10/01/2022 – 9/30/2024), 2301PAOAHD (10/01/2022 – 9/30/2024), 2301PAOANS (10/01/2022 – 9/30/2024), 2301PAOASS (10/01/2022 – 9/30/2024), 2401PAOACM (10/01/2023 – 9/30/2025), 2401PAOAHD (10/01/2023 – 9/30/2025), 2401PAOANS (10/01/2023 – 9/30/2025), 2401PAOASS (10/01/2023 – 9/30/2025), 2101PATANF (10/01/2020 – 9/30/2021), 2201PATANF (10/01/2021 – 9/30/2022), 2301PATANF (10/01/2022 – 9/30/2023), 2401PATANF (10/01/2023 – 9/30/2024), 2301PASOSR (10/01/2022 – 9/30/2024), 2401PASOSR (10/01/2023 – 9/30/2025), 2301PATANF (10/01/2022 – 9/30/2024), 2401PATANF (10/01/2023 – 9/30/2025) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters for Abandoned Mine Land Reclamation (AMLR), Temporary Assistance for Needy Families, Coronavirus State and Local Fiscal Recovery Funds, and Social Services Block Grant Material Weakness in Internal Control over Compliance, Material Noncompliance for Food Distribution Cluster, Education Stabilization Fund, and Aging Cluster Compliance Requirement: Subrecipient Monitoring Condition: Under the Commonwealth of Pennsylvania's (Commonwealth) implementation of the Single Audit Act, review and resolution of subrecipient Single Audit reports is split into two stages. The Office of the Budget’s Bureau of Accounting and Financial Management (OB-BAFM) ensures the reports meet technical standards through a centralized desk review process. The various funding agencies in the Commonwealth are responsible for making a management decision on each finding within six months of the Federal Audit Clearinghouse’s (FAC) Acceptance date for audits subject to Uniform Guidance and to ensure appropriate corrective action is taken by the subrecipient (except for Uniform Guidance Finding 2024 ¬– 015: (continued) audits under U.S. Department of Labor programs which are permitted 12 months for management decisions in accordance with 2 CFR Section 2900.21). Each Commonwealth agency is also responsible for reviewing financial information in each audit report to determine whether the audit included all pass-through funding provided by the agency to ensure pass-through funds were subject to audit. Most agencies meet this requirement by performing Schedule of Expenditures of Federal Awards (SEFA) reconciliations. The agency is also required to adjust Commonwealth records, if necessary. Our fiscal year ended June 30, 2024 audit of the Commonwealth’s process for review and resolution of subrecipient Single Audits included an evaluation of the Commonwealth’s fiscal year ended June 30, 2023 subrecipient audit universe for audits due for submission to the FAC during the fiscal year ended June 30, 2024. We also evaluated the Commonwealth’s review of 45 subrecipient audit reports with findings in major programs/clusters which were identified on the Commonwealth agencies’ tracking lists during the fiscal year ended June 30, 2024 and required management decisions by Commonwealth agencies. Our testing disclosed the following audit exceptions regarding the Commonwealth agencies’ review of subrecipient audit reports: • Pennsylvania Department of Aging (PDOA): Our testing disclosed that PDOA did not have procedures in place to track audit reports including having an audit tracking list. The time period for making a management decision on findings was approximately 17.6 months to over 18 months after the FAC Acceptance date for two out of two audit reports with findings. There was also a delay in PDOA’s procedures to ensure the subrecipient SEFAs were accurate so that major programs were properly determined and subjected to audit. • Department of Agriculture (PDA): Our testing disclosed that PDA did not have procedures in place to track audit reports including having an audit tracking list. The time period for making a management decision on findings was approximately 8.7 months to over 16 months after the FAC Acceptance date for four out of four audit reports with findings. • Department of Education (PDE): The time period for making a management decision on findings was approximately 7.8 months to over 12 months after the FAC Acceptance date for seven out of 22 audit reports with findings. There were additional audit reports with findings listed on PDE’s audit tracking list where management decisions were not made timely. • Department of Environmental Protection (DEP): The time period for making a management decision on findings was approximately 11.6 months to over 12 months after the FAC Acceptance date for two out of two audit reports with findings. Our testing disclosed for the two late audit reports, DEP made management decisions timely. However, DEP did not notify the subrecipients of the management decisions within the required six month time period after the audit reports FAC Acceptance date. • Department of Human Services (DHS): The time period for making a management decision on findings was approximately 7.2 months after the FAC Acceptance date for one out of two audit reports with findings. Our testing disclosed for the one late audit report DHS made a management decision timely. However, DHS did not notify the subrecipient of the management decision within the required six month time period after the audit reports FAC Acceptance date. Criteria: 2 CFR §200.332, Requirements for pass-through entities, states in part: All pass-through entities must: (d) Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: Finding 2024 ¬– 015: (continued) (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and written confirmation from the subrecipient, highlighting the status of actions planned or taken to address Single Audit findings related to the particular subaward. (3) Issuing a management decision for applicable audit findings pertaining only to the Federal award provided to the subrecipient from the pass-through entity as required by §200.521 [Management decision]. (f) Verify that every subrecipient is audited as required by Subpart F [Audit Requirements] of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in §200.501 [Audit requirements]. (g) Consider whether the results of the subrecipient’s audit, on-site review, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity’s own records. (h) Consider taking enforcement action against noncompliant subrecipients as described in §200.339 [Remedies for noncompliance] of this part and in program regulations. In order to carry out these responsibilities properly, good internal control dictates that state pass-through agencies ensure subrecipient Single Audit SEFAs are representative of state payment records each year, and that the related federal programs have been properly subjected to Single Audit procedures. 2 CFR §200.512, Report submission, states in part: (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. 2 CFR §200.521, Management decision, states in part: (a) General. The management decision must clearly state whether or not the finding is sustained, the reasons for the decision, and the expected auditee action to repay disallowed costs, make financial adjustments, or take other action. (d) Time requirements. The Federal awarding agency or pass-through entity responsible for issuing a management decision must do so within six months of acceptance of the audit report by the FAC. The auditee must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the audit report. 2 CFR §200.505, Sanctions, states: In cases of continued inability or unwillingness to have an audit conducted in accordance with this part, Federal agencies and pass-through entities must take appropriate action as provided in §200.339 [Remedies for noncompliance]. 2 CFR §200.339, Remedies for noncompliance, states in part: If a non-Federal entity fails to comply with the U.S. Constitution, Federal statutes, regulations or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in §200.208 [Specific conditions]. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances. Finding 2024 ¬– 015: (continued) (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR Part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. To ensure Commonwealth enforcement of federal regulations for subrecipient noncompliance with audit requirements, Commonwealth Management Directive 325.08, Amended – Remedies for Recipient Noncompliance with Audit Requirements, Section 5 related to policy, states in part: (a) Agencies must develop and implement remedial action that reflects the unique requirements of each program… (b) The remedial action should be implemented within six months from the date the first remedial action is initiated. At the end of the six-month period, the recipient should take the appropriate corrective action or the final stage of remedial action should be imposed on the recipient. Examples of remedial action include, but are not limited to: (1) Meeting or calling the recipient to explain the importance and benefits of the audit and audit resolution processes, emphasizing the value of the audit as an administrative tool and the Commonwealth’s reliance on an acceptable audit and prompt resolution as evidence of the recipient’s ability to properly administer the program. (2) Encouraging the entity to establish an audit committee or designate an individual as the single point of contact to: (a) Communicate regarding the audit. (b) Arrange for and oversee the audit. (c) Direct and monitor audit resolution. (3) Providing technical assistance to the recipient in devising and implementing an appropriate plan to remedy the noncompliance. (4) Withholding a portion of assistance payments until the noncompliance is resolved. (5) Withholding or disallowing overhead costs until the noncompliance is resolved. (6) Suspending the assistance agreement until the noncompliance is resolved. (7) Terminating the assistance agreement with the recipient and, if necessary, seeking alternative entities to administer the program. Finding 2024 ¬– 015: (continued) Management Directive 325.09, Amended – Processing Subrecipient Single Audits of Federal Pass-Through Funds, Section 7 related to procedures, states in part: c. Agencies. (2) Evaluate single audit report submissions received from BAFM to determine program purpose acceptability by verifying, at a minimum, that all agency-funded programs are properly included on the applicable financial schedules; that findings affecting the agency contain sufficient information to facilitate a management decision; and that the subrecipient has submitted an adequate corrective action plan. (5) Issue management decisions relative to audit findings and crosscutting findings assigned to the agency for resolution, as required by 2 CFR §200.521. If responsible for the resolution of crosscutting findings, notify the affected agency or agencies upon resolution of such findings. (6) Impose or coordinate the imposition of remedial action in accordance with 2 CFR Part 200.339 and Management Directive 325.08 Amended, Remedies for Recipient Noncompliance with Audit Requirements, when subrecipients fail to comply with the provisions of Subpart F. Management Directive 325.12, Amended – Standards for Enterprise Risk Management in Commonwealth Agencies, adopted the internal control framework outlined in the United States Government Accountability Office’s, Standards for Internal Control in the Federal Government (Green Book). The Green Book states in part: Management should establish and operate monitoring activities to monitor the internal control system and evaluate the results. Management should remediate identified internal control deficiencies on a timely basis. Cause: One reason provided by Commonwealth management for untimely audit resolution in the various agencies, including making management decisions, approving corrective action, and performing procedures to ensure the accuracy of subrecipient SEFAs, was either a change in staff or a lack of staff to follow up and process subrecipient audit reports more timely. Effect: Since required management decisions were not made within six months to ensure appropriate corrective action was taken on audits received from subrecipients, the Commonwealth did not comply with federal regulations, and subrecipients were not made aware of acceptance or rejection of corrective action plans in a timely manner. Further, noncompliance may recur in future periods if control deficiencies are not corrected on a timely basis, and there is an increased risk of unallowable charges being made to federal programs if corrective action and recovery of questioned costs is not timely. Regarding the SEFA reviews or alternate procedures which are not being performed timely, there is an increased risk that subrecipients could be misspending and/or inappropriately tracking and reporting federal funds over multiple year periods, and these discrepancies may not be properly monitored, detected, and corrected by agency personnel on a timely basis as required. Recommendation: We recommend that the above weaknesses that cause untimely subrecipient Single Audit resolution, including untimely management decisions on findings, and untimely review of the SEFA or alternate procedures be corrected to ensure compliance with federal requirements and Commonwealth Management Directives, and to better ensure timelier subrecipient compliance with program requirements. PDOA Response: PDOA agrees with the finding. PDA Response: PDA agrees with the finding. PDE Response: PDE agrees with the finding. DEP Response: DEP agrees with the finding. Finding 2024 ¬– 015: (continued) DHS Response: DHS agrees that there was an exception where human error caused a management decision on one single audit report to be issued untimely; in this instance, the decision itself was made timely but was not communicated in a timely manner. DHS disagrees that an isolated incident due to human error signifies a weakness in internal controls. This was not a systemic issue and therefore should not have been considered a significant deficiency in internal controls, and DHS should not have been included in this finding. Auditors’ Conclusion: The agency responses from PDOA, PDA, PDE, and DEP indicate agreement with the finding. DHS agrees that an error occurred resulting in untimely submission of one management decision, DHS disagrees that the error represents a significant deficiency. We acknowledge the error occurred due to an oversight and is not a systemic error, however, the error resulted in noncompliance with one of two audit reports that required timely management decisions. We will evaluate corrective action in the subsequent audit. The finding remains as stated. Questioned Costs: The amount of questioned costs cannot be determined.

Corrective Action Plan

PDOA: 1. Designing a means to follow-up and ensure timely action of deficiencies through an audit tracking log to monitor reporting submissions, document when they were received, initiated, findings requiring follow-up, and subsequent steps to finalize the audit. 2. Management decisions for applicable findings will be issued and tracked. 3. Improvements have been made with regards to regularity in reporting to more effectively monitor activities of subrecipients consistently with respect to Federal statutes and regulations. 4. PDOA is looking to fill a vacant position with a focus of tracking subrecipient expenditures in the aggregate and tracking single audit submissions on a Commonwealth-wide basis since the Aging Cluster program is material and has material sub-granted expenditures in NSIP and Title III. 5. It is PDOA’s impression that having increased oversight of the SEFA will allow for timely dissemination of management decision letters (MDL) in the six-month timeframe for making a management decision for federal award findings. 6. Discussions have started regarding considerations to take enforcement action against noncompliance by building language into the terms and conditions of the Cooperative Block Grant Agreements to exercise ability to withhold funding as approved in the Cost Allocation Plan. 7. PDOA has reached out to the BAFM to verify all outstanding audit items for PDOA since action is required within six months of receipt. 8. Follow-up procedures resulting from this finding will be reviewed and adjusted as needed to deliver optimal outcomes. Anticipated Completion Date: 06/30/2025 Contact Name: Jennifer Cave, Fiscal Management Specialist, PDOA Audit Liaison PDA: PDA has added a Financial Management Specialist 1 (FMS1) to its complement with the primary duty of agency audit liaison. The FMS1 will report to the PDA’s Budget Office. This is a new position and role within the department and has training and certification requirements to complete which will allow the position to: 1. Evaluate single audit report submissions received from BAFM to determine program purpose acceptability by verifying, at a minimum, that all agency-funded programs are properly included on the applicable financial schedules; that findings affecting the agency contain sufficient information to facilitate a management decision; and that the subrecipient has submitted an adequate corrective action plan. 2. Issue management decisions relative to audit findings and crosscutting findings assigned to the agency for resolution, as required by 2 CFR §200.521. If responsible for the resolution of crosscutting findings, notify the affected agency or agencies upon resolution of such findings. 3. Impose or coordinate the imposition of remedial action in accordance with 2 CFR Part 200.339 and Management Directive 325.08 Amended, Remedies for Recipient Noncompliance with Audit Requirements, when subrecipients fail to comply with the provisions of Subpart F. The new FMS1 will help ensure effective and efficient audit resolutions. This newly created position will also be responsible for the department wide audit tracking log that is in development. Anticipated Completion Date: 06/30/2025 Contact Name: Nichole Nedinsky, Fiscal Management Specialist, PDA Audit Coordinator PDE: The PDE Audit Section is working with divisions to develop processes to ensure timely responses. A training will be conducted by April 2025 on audit procedures, best practices, and federal regulations governing single audit management decisions. Anticipated Completion Date: 04/30/2025 Contact Names: Clayton P. Carroll II, Audit Coordinator; Jessica Sites, Director, Bureau Financial Operations DEP: DEP has updated the concur subrecipient letter to include the specific language related to the management decision that was previously in our non-concur letters. This ensures whichever template is used, the management decision and related finding information will be included in the subrecipient letter. Revised letters were sent to both subrecipients, in which DEP was the lead agency and had findings for in the audited timeframe. Staff are reviewing all the steps of our standard operating procedures to ensure we will be in compliance regardless of whether DEP is or is not the lead agency and regardless of whether we are preparing a concur or non-concur letter for the subrecipient. Anticipated Completion Date: 06/30/2025 Contact Names: Jennifer Brandt, Senior Fiscal Mgmt. Specialist; Kristen Szwajkowski, Lead Fiscal Mgmt. Specialist DHS: As stated in the DHS finding response, this was the result of human oversight, and not a systemic issue with internal controls. We have reminded staff to make sure that a management decision is timely communicated to subrecipients at the time of making the management decision. Anticipated Completion Date: Completed Contact Names: David Bryan, Mgr., Audit Res. Section; Alexander Matolyak, Dir., Div. of Audit & Rev.

Categories

Questioned Costs Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

Other Findings in this Audit

  • 528851 2024-007
    Material Weakness Repeat
  • 528852 2024-007
    Material Weakness Repeat
  • 528853 2024-007
    Material Weakness Repeat
  • 528854 2024-004
    Significant Deficiency Repeat
  • 528855 2024-004
    Significant Deficiency Repeat
  • 528856 2024-004
    Significant Deficiency Repeat
  • 528857 2024-004
    Significant Deficiency Repeat
  • 528858 2024-004
    Significant Deficiency Repeat
  • 528859 2024-004
    Significant Deficiency Repeat
  • 528860 2024-004
    Significant Deficiency Repeat
  • 528861 2024-004
    Significant Deficiency Repeat
  • 528862 2024-004
    Significant Deficiency
  • 528863 2024-005
    Significant Deficiency Repeat
  • 528864 2024-014
    Significant Deficiency Repeat
  • 528866 2024-004
    Significant Deficiency
  • 528867 2024-005
    Significant Deficiency Repeat
  • 528868 2024-014
    Significant Deficiency Repeat
  • 528869 2024-015
    Material Weakness Repeat
  • 528870 2024-004
    Significant Deficiency
  • 528871 2024-005
    Significant Deficiency Repeat
  • 528872 2024-014
    Significant Deficiency Repeat
  • 528873 2024-015
    Material Weakness Repeat
  • 528874 2024-004
    Significant Deficiency
  • 528875 2024-005
    Significant Deficiency Repeat
  • 528876 2024-014
    Significant Deficiency Repeat
  • 528877 2024-015
    Material Weakness Repeat
  • 528878 2024-006
    Significant Deficiency
  • 528879 2024-006
    Significant Deficiency
  • 528880 2024-015
    Significant Deficiency
  • 528881 2024-012
    Significant Deficiency
  • 528882 2024-012
    Significant Deficiency
  • 528883 2024-012
    Significant Deficiency
  • 528884 2024-010
    Significant Deficiency
  • 528885 2024-011
    Significant Deficiency
  • 528886 2024-010
    Significant Deficiency
  • 528887 2024-011
    Significant Deficiency
  • 528888 2024-013
    Significant Deficiency Repeat
  • 528889 2024-015
    Significant Deficiency
  • 528890 2024-015
    Material Weakness Repeat
  • 528891 2024-015
    Material Weakness Repeat
  • 528892 2024-015
    Material Weakness Repeat
  • 528893 2024-015
    Material Weakness Repeat
  • 528894 2024-015
    Material Weakness Repeat
  • 528895 2024-015
    Material Weakness Repeat
  • 528896 2024-015
    Material Weakness
  • 528897 2024-003
    Material Weakness Repeat
  • 528898 2024-014
    Significant Deficiency Repeat
  • 528899 2024-015
    Material Weakness Repeat
  • 528900 2024-003
    Material Weakness Repeat
  • 528901 2024-014
    Significant Deficiency Repeat
  • 528902 2024-015
    Material Weakness Repeat
  • 528903 2024-003
    Material Weakness Repeat
  • 528904 2024-014
    Significant Deficiency Repeat
  • 528905 2024-015
    Material Weakness Repeat
  • 528906 2024-003
    Material Weakness Repeat
  • 528907 2024-014
    Significant Deficiency Repeat
  • 528908 2024-015
    Material Weakness Repeat
  • 528909 2024-003
    Material Weakness Repeat
  • 528910 2024-014
    Significant Deficiency Repeat
  • 528911 2024-015
    Material Weakness Repeat
  • 528912 2024-014
    Significant Deficiency Repeat
  • 528913 2024-014
    Significant Deficiency Repeat
  • 528914 2024-007
    Material Weakness Repeat
  • 528915 2024-009
    Significant Deficiency Repeat
  • 528916 2024-014
    Significant Deficiency Repeat
  • 528917 2024-015
    Significant Deficiency
  • 528918 2024-008
    Material Weakness Repeat
  • 528919 2024-014
    Significant Deficiency Repeat
  • 528920 2024-015
    Significant Deficiency
  • 528921 2024-014
    Significant Deficiency
  • 1105293 2024-007
    Material Weakness Repeat
  • 1105294 2024-007
    Material Weakness Repeat
  • 1105295 2024-007
    Material Weakness Repeat
  • 1105296 2024-004
    Significant Deficiency Repeat
  • 1105297 2024-004
    Significant Deficiency Repeat
  • 1105298 2024-004
    Significant Deficiency Repeat
  • 1105299 2024-004
    Significant Deficiency Repeat
  • 1105300 2024-004
    Significant Deficiency Repeat
  • 1105301 2024-004
    Significant Deficiency Repeat
  • 1105302 2024-004
    Significant Deficiency Repeat
  • 1105303 2024-004
    Significant Deficiency Repeat
  • 1105304 2024-004
    Significant Deficiency
  • 1105305 2024-005
    Significant Deficiency Repeat
  • 1105306 2024-014
    Significant Deficiency Repeat
  • 1105307 2024-015
    Material Weakness Repeat
  • 1105308 2024-004
    Significant Deficiency
  • 1105309 2024-005
    Significant Deficiency Repeat
  • 1105310 2024-014
    Significant Deficiency Repeat
  • 1105311 2024-015
    Material Weakness Repeat
  • 1105312 2024-004
    Significant Deficiency
  • 1105313 2024-005
    Significant Deficiency Repeat
  • 1105314 2024-014
    Significant Deficiency Repeat
  • 1105315 2024-015
    Material Weakness Repeat
  • 1105316 2024-004
    Significant Deficiency
  • 1105317 2024-005
    Significant Deficiency Repeat
  • 1105318 2024-014
    Significant Deficiency Repeat
  • 1105319 2024-015
    Material Weakness Repeat
  • 1105320 2024-006
    Significant Deficiency
  • 1105321 2024-006
    Significant Deficiency
  • 1105322 2024-015
    Significant Deficiency
  • 1105323 2024-012
    Significant Deficiency
  • 1105324 2024-012
    Significant Deficiency
  • 1105325 2024-012
    Significant Deficiency
  • 1105326 2024-010
    Significant Deficiency
  • 1105327 2024-011
    Significant Deficiency
  • 1105328 2024-010
    Significant Deficiency
  • 1105329 2024-011
    Significant Deficiency
  • 1105330 2024-013
    Significant Deficiency Repeat
  • 1105331 2024-015
    Significant Deficiency
  • 1105332 2024-015
    Material Weakness Repeat
  • 1105333 2024-015
    Material Weakness Repeat
  • 1105334 2024-015
    Material Weakness Repeat
  • 1105335 2024-015
    Material Weakness Repeat
  • 1105336 2024-015
    Material Weakness Repeat
  • 1105337 2024-015
    Material Weakness Repeat
  • 1105338 2024-015
    Material Weakness
  • 1105339 2024-003
    Material Weakness Repeat
  • 1105340 2024-014
    Significant Deficiency Repeat
  • 1105341 2024-015
    Material Weakness Repeat
  • 1105342 2024-003
    Material Weakness Repeat
  • 1105343 2024-014
    Significant Deficiency Repeat
  • 1105344 2024-015
    Material Weakness Repeat
  • 1105345 2024-003
    Material Weakness Repeat
  • 1105346 2024-014
    Significant Deficiency Repeat
  • 1105347 2024-015
    Material Weakness Repeat
  • 1105348 2024-003
    Material Weakness Repeat
  • 1105349 2024-014
    Significant Deficiency Repeat
  • 1105350 2024-015
    Material Weakness Repeat
  • 1105351 2024-003
    Material Weakness Repeat
  • 1105352 2024-014
    Significant Deficiency Repeat
  • 1105353 2024-015
    Material Weakness Repeat
  • 1105354 2024-014
    Significant Deficiency Repeat
  • 1105355 2024-014
    Significant Deficiency Repeat
  • 1105356 2024-007
    Material Weakness Repeat
  • 1105357 2024-009
    Significant Deficiency Repeat
  • 1105358 2024-014
    Significant Deficiency Repeat
  • 1105359 2024-015
    Significant Deficiency
  • 1105360 2024-008
    Material Weakness Repeat
  • 1105361 2024-014
    Significant Deficiency Repeat
  • 1105362 2024-015
    Significant Deficiency
  • 1105363 2024-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $4.28B
20.205 Highway Planning and Construction $2.35B
84.010 Title I Grants to Local Educational Agencies $681.79M
93.778 Medical Assistance Program $465.95M
93.558 Temporary Assistance for Needy Families $380.99M
21.027 Coronavirus State and Local Fiscal Recovery Funds $257.08M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $253.30M
93.568 Low-Income Home Energy Assistance $250.05M
93.563 Child Support Services $200.53M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $199.61M
10.553 School Breakfast Program $196.41M
93.575 Child Care and Development Block Grant $176.43M
10.542 Pandemic Ebt Food Benefits $160.60M
96.001 Social Security Disability Insurance $141.91M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $133.26M
93.268 Immunization Cooperative Agreements (vaccines) $127.81M
93.423 1332 State Innovation Waivers $124.25M
93.788 Opioid Str $98.94M
10.569 Emergency Food Assistance Program (food Commodities) $98.42M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $92.85M
93.667 Social Services Block Grant $91.74M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $83.90M
66.468 Drinking Water State Revolving Fund $77.91M
10.555 National School Lunch Program (food Commodities) $76.30M
84.367 Supporting Effective Instruction State Grants $74.17M
16.575 Crime Victim Assistance $68.62M
15.252 Abandoned Mine Land Reclamation (amlr) $62.62M
66.458 Clean Water State Revolving Fund $55.29M
17.278 Wioa Dislocated Worker Formula Grants $53.65M
84.048 Career and Technical Education -- Basic Grants to States $53.36M
84.424 Student Support and Academic Enrichment Program $50.46M
93.917 Hiv Care Formula Grants $47.74M
64.015 Veterans State Nursing Home Care $46.50M
84.287 Twenty-First Century Community Learning Centers $45.50M
17.259 Wioa Youth Activities $45.07M
17.258 Wioa Adult Program $44.65M
10.555 National School Lunch Program (cash Assistance) $41.59M
15.611 Wildlife Restoration and Basic Hunter Education and Safety $40.00M
20.933 National Infrastructure Investments $35.78M
93.569 Community Services Block Grant $34.79M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $33.35M
81.042 Weatherization Assistance for Low-Income Persons $32.85M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $31.36M
93.268 Immunization Cooperative Agreements (cash Assistance) $31.36M
97.039 Hazard Mitigation Grant $26.71M
97.067 Homeland Security Grant Program $25.52M
93.958 Block Grants for Community Mental Health Services $25.19M
93.994 Maternal and Child Health Services Block Grant to the States $23.74M
21.023 Emergency Rental Assistance Program $23.48M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $23.14M
17.225 Unemployment Insurance $22.36M
17.207 Employment Service/wagner-Peyser Funded Activities $21.28M
10.649 Pandemic Ebt Administrative Costs $21.12M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $21.06M
93.069 Public Health Emergency Preparedness $18.90M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $18.81M
84.002 Adult Education - Basic Grants to States $18.28M
84.365 English Language Acquisition State Grants $17.05M
20.218 Motor Carrier Safety Assistance $16.81M
10.565 Commodity Supplemental Food Program (food Commodities) $16.24M
15.018 Energy Community Revitalization Program (ecrp) $15.06M
93.556 Marylee Allen Promoting Safe and Stable Families Program $14.98M
84.369 Grants for State Assessments and Related Activities $13.31M
10.559 Summer Food Service Program for Children (cash Assistance) $12.56M
15.250 Regulation of Surface Coal Mining and Surface Effects of Underground Coal Mining $12.29M
23.003 Appalachian Development Highway System $12.09M
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $12.06M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11.68M
20.616 National Priority Safety Programs $11.54M
15.605 Sport Fish Restoration $11.37M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10.89M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $10.61M
10.560 State Administrative Expenses for Child Nutrition $10.60M
20.600 State and Community Highway Safety $10.59M
93.775 State Medicaid Fraud Control Units $9.38M
93.136 Injury Prevention and Control Research and State and Community Based Programs $8.36M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7.79M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $7.71M
93.434 Every Student Succeeds Act/preschool Development Grants $7.70M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7.70M
93.767 Children's Health Insurance Program $7.65M
20.106 Airport Improvement Program and Infrastructure Investment and Jobs Act Programs $7.58M
93.991 Preventive Health and Health Services Block Grant $7.35M
93.499 Low Income Household Water Assistance Program $7.33M
10.568 Emergency Food Assistance Program (administrative Costs) $7.33M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $7.26M
84.425 Education Stabilization Fund $6.90M
14.231 Emergency Solutions Grant Program $6.82M
17.801 Jobs for Veterans State Grants $6.79M
16.576 Crime Victim Compensation $6.74M
20.938 Rural Surface Transportation Grant Program $6.71M
93.053 Nutrition Services Incentive Program $6.50M
10.582 Fresh Fruit and Vegetable Program $6.42M
17.245 Trade Adjustment Assistance $6.33M
84.011 Migrant Education State Grant Program $6.22M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $6.16M
20.525 State of Good Repair Grants Program $6.11M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $6.09M
93.600 Head Start $6.06M
20.500 Federal Transit Capital Investment Grants $5.65M
93.940 Hiv Prevention Activities Health Department Based $5.60M
93.659 Adoption Assistance $5.51M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $5.50M
66.964 Geographic Programs - Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $5.47M
20.507 Federal Transit Formula Grants $5.43M
66.460 Nonpoint Source Implementation Grants $5.36M
12.404 National Guard Challenge Program $5.20M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $5.12M
16.588 Violence Against Women Formula Grants $5.09M
66.801 Hazardous Waste Management State Program Support $5.05M
15.916 Outdoor Recreation Acquisition, Development and Planning $4.94M
16.606 State Criminal Alien Assistance Program $4.77M
95.001 High Intensity Drug Trafficking Areas Program $4.71M
84.268 Federal Direct Student Loans $4.52M
66.432 State Public Water System Supervision $4.50M
84.063 Federal Pell Grant Program $4.39M
11.307 Economic Adjustment Assistance $4.36M
93.747 Elder Abuse Prevention Interventions Program $4.29M
14.241 Housing Opportunities for Persons with Aids $4.27M
10.576 Senior Farmers Market Nutrition Program $3.96M
84.196 Education for Homeless Children and Youth $3.85M
17.235 Senior Community Service Employment Program $3.64M
93.630 Developmental Disabilities Basic Support and Advocacy Grants $3.61M
66.001 Air Pollution Control Program Support $3.48M
93.603 Adoption and Legal Guardianship Incentive Payments Program $3.46M
81.041 State Energy Program $3.29M
84.027 Special Education Grants to States $3.29M
10.665 Schools and Roads - Grants to States $3.13M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $3.01M
97.012 Boating Safety Financial Assistance $3.00M
90.404 Hava Election Security Grants $2.88M
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $2.81M
16.710 Public Safety Partnership and Community Policing Grants $2.81M
20.700 Pipeline Safety Program State Base Grant $2.78M
16.741 Dna Backlog Reduction Program $2.76M
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $2.76M
84.173 Special Education Preschool Grants $2.74M
11.419 Coastal Zone Management Administration Awards $2.58M
93.472 Title IV-E Prevention Program $2.57M
20.325 Consolidated Rail Infrastructure and Safety Improvements $2.52M
64.014 Veterans State Domiciliary Care $2.41M
11.035 Broadband Equity, Access, and Deployment Program $2.41M
66.447 Sewer Overflow and Stormwater Reuse Municipal Grant Program $2.37M
10.698 State & Private Forestry Cooperative Fire Assistance $2.30M
93.387 National and State Tobacco Control Program $2.28M
93.658 Foster Care Title IV-E $2.28M
20.219 Recreational Trails Program $2.26M
17.002 Labor Force Statistics $2.26M
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $2.22M
30.001 Employment Discrimination Title Vii of the Civil Rights Act of 1964 $2.17M
93.150 Projects for Assistance in Transition From Homelessness (path) $2.13M
97.029 Flood Mitigation Assistance $2.10M
23.002 Appalachian Area Development $2.08M
93.103 Food and Drug Administration Research $2.07M
10.572 Wic Farmers' Market Nutrition Program (fmnp) $2.04M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $2.04M
66.466 Geographic Programs - Chesapeake Bay Program $2.03M
10.185 Local Food for Schools Cooperative Agreement Program $2.00M
93.052 National Family Caregiver Support, Title Iii, Part E $2.00M
17.285 Registered Apprenticeship $1.86M
10.565 Commodity Supplemental Food Program (cash Assistance) $1.85M
20.528 Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program $1.83M
97.008 Non-Profit Security Program $1.80M
15.634 State Wildlife Grants $1.79M
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $1.75M
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $1.73M
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $1.71M
93.590 Community-Based Child Abuse Prevention Grants $1.68M
93.426 The National Cardiovascular Health Program $1.64M
93.090 Guardianship Assistance $1.57M
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $1.55M
84.323 Special Education - State Personnel Development $1.55M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1.55M
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $1.50M
66.817 State and Tribal Response Program Grants $1.49M
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $1.49M
16.017 Sexual Assault Services Formula Program $1.47M
15.904 Historic Preservation Fund Grants-in-Aid $1.46M
14.267 Continuum of Care Program $1.45M
16.754 Harold Rogers Prescription Drug Monitoring Program $1.42M
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $1.37M
94.006 Americorps State and National $1.31M
93.070 Environmental Public Health and Emergency Response $1.29M
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1.28M
64.111 Veterans Education Assistance $1.28M
16.004 Law Enforcement Assistance Narcotics and Dangerous Drugs Training $1.21M
16.540 Juvenile Justice and Delinquency Prevention $1.19M
11.032 State Digital Equity Planning and Capacity Grant $1.17M
93.669 Child Abuse and Neglect State Grants $1.17M
93.599 Chafee Education and Training Vouchers Program (etv) $1.17M
45.025 Promotion of the Arts Partnership Agreements $1.17M
97.047 Bric: Building Resilient Infrastructure and Communities $1.13M
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $1.13M
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $1.10M
66.605 Performance Partnership Grants $1.06M
15.667 Highlands Conservation $1.06M
93.071 Medicare Enrollment Assistance Program $1.02M
16.554 National Criminal History Improvement Program (nchip) $1.02M
14.900 Lead Hazard Reduction Grant Program $995,000
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $989,000
14.401 Fair Housing Assistance Program $945,000
84.358 Rural Education $940,000
97.088 Disaster Assistance Projects $933,000
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $917,000
10.579 Child Nutrition Discretionary Grants Limited Availability $894,000
66.204 Multipurpose Grants to States and Tribes $830,000
16.593 Residential Substance Abuse Treatment for State Prisoners $827,000
66.454 Water Quality Management Planning $782,000
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $765,000
97.042 Emergency Management Performance Grants $752,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $748,000
21.029 Coronavirus Capital Projects Fund $745,000
15.928 Battlefield Land Acquisition Grants $738,000
10.578 Wic Grants to States (wgs) $726,000
20.200 Highway Research and Development Program $705,000
16.813 Nics Act Record Improvement Program $678,000
93.988 Cooperative Agreements for Diabetes Control Programs $676,000
21.016 Equitable Sharing $674,000
94.003 Americorps State Commissions Support Grant $660,000
17.273 Temporary Labor Certification for Foreign Workers $639,000
10.680 Forest Health Protection $634,000
84.421 Disability Innovation Fund (dif) $631,000
93.165 Grants to States for Loan Repayment $624,000
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $618,000
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees $610,000
16.922 Equitable Sharing Program $604,000
17.271 Work Opportunity Tax Credit Program (wotc) $553,000
93.643 Children's Justice Grants to States $548,000
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $547,000
39.003 Donation of Federal Surplus Personal Property $531,000
66.032 State Indoor Radon Grants $520,000
97.091 Homeland Security Biowatch Program $516,000
93.583 Refugee and Entrant Assistance Wilson/fish Program $501,000
17.600 Mine Health and Safety Grants $467,000
84.181 Special Education-Grants for Infants and Families $460,000
14.239 Home Investment Partnerships Program $456,000
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $456,000
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $453,000
93.369 Acl Independent Living State Grants $453,000
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $451,000
20.232 Commercial Driver's License Program Implementation Grant $449,000
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $449,000
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $445,000
12.112 Payments to States in Lieu of Real Estate Taxes $443,000
16.609 Project Safe Neighborhoods $441,000
10.028 Wildlife Services $431,000
17.270 Reentry Employment Opportunities $427,000
93.439 State Physical Activity and Nutrition (span $426,000
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $424,000
59.061 State Trade Expansion $417,000
16.835 Body Worn Camera Policy and Implementation $416,000
93.110 Maternal and Child Health Federal Consolidated Programs $414,000
93.240 State Capacity Building $392,000
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $391,000
66.442 Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program $385,000
93.236 Grants to States to Support Oral Health Workforce Activities $378,000
16.812 Second Chance Act Reentry Initiative $377,000
10.678 Forest Stewardship Program $375,000
66.469 Geographic Programs - Great Lakes Restoration Initiative $355,000
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs $334,000
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $334,000
97.044 Assistance to Firefighters Grant $333,000
93.270 Viral Hepatitis Prevention and Control $329,000
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $326,000
66.040 Diesel Emissions Reduction Act (dera) State Grants $323,000
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $322,000
10.171 Organic Certification Cost Share Programs $319,000
17.005 Compensation and Working Conditions $310,000
93.413 The State Flexibility to Stabilize the Market Grant Program $309,000
84.042 Trio Student Support Services $305,000
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $295,000
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $292,000
93.597 Grants to States for Access and Visitation Programs $290,000
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $287,000
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $285,000
14.218 Community Development Block Grants/entitlement Grants $283,000
16.321 Antiterrorism Emergency Reserve $265,000
10.931 Agricultural Conservation Easement Program $263,000
45.310 Grants to States $249,000
20.934 Nationally Significant Freight and Highway Projects $239,000
93.998 Autism and Other Developmental Disabilities, Surveillance, Research, and Prevention $237,000
66.046 Climate Pollution Reduction Grants $236,000
16.750 Support for Adam Walsh Act Implementation Grant Program $223,000
10.170 Specialty Crop Block Grant Program - Farm Bill $220,000
84.372 Statewide Longitudinal Data Systems $215,000
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $212,000
10.541 Child Nutrition-Technology Innovation Grant $211,000
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $211,000
81.089 Fossil Energy Research and Development $205,000
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $204,000
93.639 State Planning Grants for Qualifying Community Based Mobile Crisis Intervention Services $197,000
93.251 Universal Newborn Hearing and Screening $193,000
16.550 State Justice Statistics Program for Statistical Analysis Centers $192,000
10.556 Special Milk Program for Children $191,000
15.608 Fish and Wildlife Management Assistance $185,000
84.305 Education Research, Development and Dissemination $178,000
16.831 Children of Incarcerated Parents $177,000
93.336 Behavioral Risk Factor Surveillance System $177,000
23.001 Appalachian Regional Development $175,000
97.056 Port Security Grant Program $164,000
16.839 Stop School Violence $161,000
93.876 Antimicrobial Resistance Surveillance in Retail Food Specimens $160,000
97.041 National Dam Safety Program $160,000
94.009 Training and Technical Assistance $159,000
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $154,000
11.474 Atlantic Coastal Fisheries Cooperative Management Act $153,000
93.127 Emergency Medical Services for Children $152,000
10.574 Team Nutrition Grants $151,000
14.276 Youth Homelessness Demonstration Program $150,000
15.810 National Cooperative Geologic Mapping $138,000
16.816 John R. Justice Prosecutors and Defenders Incentive Act $135,000
10.558 Child and Adult Care Food Program (food Commodities) $129,000
10.575 Farm to School Grant Program $127,000
93.262 Occupational Safety and Health Program $121,000
93.791 Money Follows the Person Rebalancing Demonstration $114,000
66.461 Regional Wetland Program Development Grants $105,000
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $104,000
97.045 Cooperating Technical Partners $102,000
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $101,000
12.400 Military Construction, National Guard $98,000
10.645 Farm to School State Formula Grant $94,000
84.007 Federal Supplemental Educational Opportunity Grants $85,000
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $82,000
84.184 School Safely National Activities $79,000
16.752 Economic, High-Tech, and Cyber Crime Prevention $77,000
16.735 Prea Program: Strategic Support for Prea Implementation $73,000
64.010 Veterans Nursing Home Care $63,000
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $60,000
84.144 Migrant Education Coordination Program $57,000
10.025 Plant and Animal Disease, Pest Control, and Animal Care $55,000
17.261 Workforce Data Quality Initiative (wdqi) $53,000
15.657 Endangered Species Recovery Implementation $50,000
20.721 Phmsa Pipeline Safety Program One Call Grant $48,000
20.516 Job Access and Reverse Commute Program $44,000
15.814 National Geological and Geophysical Data Preservation $43,000
10.093 Voluntary Public Access and Habitat Incentive Program $40,000
93.008 Medical Reserve Corps Small Grant Program $39,000
20.725 Phmsa Pipeline Safety Underground Natural Gas Storage Grant $37,000
10.559 Summer Food Service Program for Children (food Commodities) $36,000
15.808 U.s. Geological Survey Research and Data Collection $36,000
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs Financed by Prevention and Public Health Funds (pphf) $35,000
15.930 Chesapeake Bay Gateways Network $32,000
20.224 Federal Lands Access Program $31,000
84.033 Federal Work-Study Program $23,000
93.234 Traumatic Brain Injury State Demonstration Grant Program $22,000
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $20,000
10.153 Market News $19,000
97.043 State Fire Training Systems Grants $19,000
10.646 Summer Electronic Benefit Transfer Program for Children $17,000
93.324 State Health Insurance Assistance Program $16,000
15.616 Clean Vessel Act $15,000
10.664 Cooperative Forestry Assistance $14,000
20.215 Highway Training and Education $14,000
10.932 Regional Conservation Partnership Program $13,000
15.073 Earth Mapping Resources Initiative $8,000
15.615 Cooperative Endangered Species Conservation Fund $8,000
11.407 Interjurisdictional Fisheries Act of 1986 $7,000
81.138 State Heating Oil and Propane Program $7,000
10.691 Good Neighbor Authority $5,000
15.438 National Forest Acquired Lands $4,000
15.433 Flood Control Act Lands $2,000
17.260 Wia Dislocated Workers $2,000
10.675 Urban and Community Forestry Program $1,000
45.312 National Leadership Grants $1,000
16.827 Justice Reinvestment Initiative $-2,000
93.889 National Bioterrorism Hospital Preparedness Program $-3,000
10.676 Forest Legacy Program $-10,000
12.620 Troops to Teachers Grant Program $-10,000
90.401 Help America Vote Act Requirements Payments $-10,000
21.019 Coronavirus Relief Fund $-36,000
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $-36,000
10.558 Child and Adult Care Food Program (cash Assistance) $-100,000