Finding 544178 (2024-007)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 350927
Organization: Delaware State University (DE)

AI Summary

  • Core Issue: Two grants incurred expenses after their end dates, affecting the accuracy of the SEFA for fiscal year 2024.
  • Impacted Requirements: Costs must only be charged during the approved budget period as per federal regulations (2 CFR sections 200.308, 200.309, and 200.403(h)).
  • Recommended Follow-Up: Revise procedures and train staff on grant reconciliation to ensure expenses are recorded correctly before grant end dates.

Finding Text

2024-007 – Period of Performance Federal Agency: National Science Foundation and U.S. Department of Education Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: 84.017 and 47.081 Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A period of performance may contain one or more budget periods. Condition: Two grants were identified as having ended in a prior year but were still incurring expenditures that are included on the SEFA in fiscal year 2024. Questioned Costs: N/A Context: During the testing of the SEFA for the period, it was noted that two of the grants tested had end dates before the beginning of the fiscal year (7/1/2023) but had costs incurred and reported on the SEFA for fiscal year 2024. The University did not receive extensions on these grants. Cause: Internal controls ensuring that costs are not reported on the SEFA after the end of the period of performance were not functioning as designed. Effect: The current year SEFA included expenses that were incurred after the grant ended. Repeat Finding: No. Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process to ensure expenses are reflected prior to the grant ending and recorded in the correct period on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.

Corrective Action Plan

2024-007 Research and Development Cluster – Federal Assistance Listing Nos. 84.017 and 47.081 – Period of Performance Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process to ensure expenses are reflected prior to the grant ending and recorded in the correct period on the SEFA. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: Restricted Funds Accounting (RFA) team has restructured with new leadership and added all new staff. RFA will train new staff, develop and update policies and procedures, and automate processes within ERP systems, as appropriate. RFA is creating current and updated SOPS for each task and making sure the current staff is learning processes the correct way; this includes reconciliation and recording in the correct period. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting, Tonya Cardwell. Planned completion date for corrective action plan: December 2026

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 544174 2024-003
    Material Weakness Repeat
  • 544175 2024-004
    Significant Deficiency Repeat
  • 544176 2024-005
    Significant Deficiency
  • 544177 2024-006
    Material Weakness Repeat
  • 544179 2024-008
    Significant Deficiency
  • 544180 2024-009
    Significant Deficiency
  • 544181 2024-010
    Significant Deficiency
  • 544182 2024-011
    Significant Deficiency
  • 544183 2024-012
    Significant Deficiency
  • 544184 2024-003
    Material Weakness Repeat
  • 544185 2024-004
    Significant Deficiency Repeat
  • 544186 2024-004
    Significant Deficiency Repeat
  • 544187 2024-006
    Material Weakness Repeat
  • 544188 2024-006
    Material Weakness Repeat
  • 544189 2024-006
    Material Weakness Repeat
  • 544190 2024-007
    Significant Deficiency
  • 544191 2024-010
    Significant Deficiency
  • 544192 2024-010
    Significant Deficiency
  • 544193 2024-010
    Significant Deficiency
  • 544194 2024-010
    Significant Deficiency
  • 544195 2024-010
    Significant Deficiency
  • 544196 2024-010
    Significant Deficiency
  • 544197 2024-010
    Significant Deficiency
  • 544198 2024-010
    Significant Deficiency
  • 544199 2024-010
    Significant Deficiency
  • 544200 2024-010
    Significant Deficiency
  • 544201 2024-010
    Significant Deficiency
  • 544202 2024-010
    Significant Deficiency
  • 544203 2024-010
    Significant Deficiency
  • 544204 2024-010
    Significant Deficiency
  • 544205 2024-010
    Significant Deficiency
  • 544206 2024-010
    Significant Deficiency
  • 544207 2024-010
    Significant Deficiency
  • 544208 2024-010
    Significant Deficiency
  • 544209 2024-010
    Significant Deficiency
  • 544210 2024-010
    Significant Deficiency
  • 544211 2024-010
    Significant Deficiency
  • 544212 2024-010
    Significant Deficiency
  • 544213 2024-010
    Significant Deficiency
  • 544214 2024-010
    Significant Deficiency
  • 544215 2024-010
    Significant Deficiency
  • 544216 2024-010
    Significant Deficiency
  • 544217 2024-010
    Significant Deficiency
  • 544218 2024-010
    Significant Deficiency
  • 544219 2024-010
    Significant Deficiency
  • 544220 2024-010
    Significant Deficiency
  • 544221 2024-010
    Significant Deficiency
  • 544222 2024-010
    Significant Deficiency
  • 544223 2024-010
    Significant Deficiency
  • 544224 2024-010
    Significant Deficiency
  • 544225 2024-010
    Significant Deficiency
  • 544226 2024-010
    Significant Deficiency
  • 544227 2024-010
    Significant Deficiency
  • 544228 2024-010
    Significant Deficiency
  • 544229 2024-010
    Significant Deficiency
  • 544230 2024-010
    Significant Deficiency
  • 544231 2024-010
    Significant Deficiency
  • 544232 2024-010
    Significant Deficiency
  • 544233 2024-010
    Significant Deficiency
  • 544234 2024-010
    Significant Deficiency
  • 544235 2024-010
    Significant Deficiency
  • 544236 2024-010
    Significant Deficiency
  • 544237 2024-010
    Significant Deficiency
  • 544238 2024-010
    Significant Deficiency
  • 544239 2024-010
    Significant Deficiency
  • 544240 2024-010
    Significant Deficiency
  • 544241 2024-010
    Significant Deficiency
  • 544242 2024-010
    Significant Deficiency
  • 544243 2024-010
    Significant Deficiency
  • 544244 2024-010
    Significant Deficiency
  • 544245 2024-010
    Significant Deficiency
  • 544246 2024-010
    Significant Deficiency
  • 544247 2024-010
    Significant Deficiency
  • 544248 2024-010
    Significant Deficiency
  • 544249 2024-010
    Significant Deficiency
  • 544250 2024-010
    Significant Deficiency
  • 544251 2024-010
    Significant Deficiency
  • 544252 2024-010
    Significant Deficiency
  • 544253 2024-010
    Significant Deficiency
  • 544254 2024-010
    Significant Deficiency
  • 544255 2024-010
    Significant Deficiency
  • 544256 2024-010
    Significant Deficiency
  • 544257 2024-010
    Significant Deficiency
  • 544258 2024-010
    Significant Deficiency
  • 544259 2024-010
    Significant Deficiency
  • 544260 2024-008
    Significant Deficiency
  • 544261 2024-008
    Significant Deficiency
  • 544262 2024-008
    Significant Deficiency
  • 544263 2024-008
    Significant Deficiency
  • 544264 2024-008
    Significant Deficiency
  • 544265 2024-008
    Significant Deficiency
  • 544266 2024-008
    Significant Deficiency
  • 544267 2024-008
    Significant Deficiency
  • 544268 2024-008
    Significant Deficiency
  • 544269 2024-008
    Significant Deficiency
  • 544270 2024-008
    Significant Deficiency
  • 544271 2024-008
    Significant Deficiency
  • 544272 2024-008
    Significant Deficiency
  • 544273 2024-008
    Significant Deficiency
  • 544274 2024-008
    Significant Deficiency
  • 544275 2024-008
    Significant Deficiency
  • 544276 2024-008
    Significant Deficiency
  • 544277 2024-008
    Significant Deficiency
  • 544278 2024-008
    Significant Deficiency
  • 544279 2024-008
    Significant Deficiency
  • 544280 2024-008
    Significant Deficiency
  • 544281 2024-008
    Significant Deficiency
  • 544282 2024-008
    Significant Deficiency
  • 544283 2024-008
    Significant Deficiency
  • 544284 2024-008
    Significant Deficiency
  • 544285 2024-008
    Significant Deficiency
  • 544286 2024-008
    Significant Deficiency
  • 544287 2024-008
    Significant Deficiency
  • 544288 2024-008
    Significant Deficiency
  • 544289 2024-008
    Significant Deficiency
  • 544290 2024-008
    Significant Deficiency
  • 544291 2024-008
    Significant Deficiency
  • 544292 2024-008
    Significant Deficiency
  • 544293 2024-008
    Significant Deficiency
  • 544294 2024-008
    Significant Deficiency
  • 544295 2024-008
    Significant Deficiency
  • 544296 2024-008
    Significant Deficiency
  • 544297 2024-008
    Significant Deficiency
  • 544298 2024-008
    Significant Deficiency
  • 544299 2024-008
    Significant Deficiency
  • 544300 2024-008
    Significant Deficiency
  • 544301 2024-008
    Significant Deficiency
  • 544302 2024-008
    Significant Deficiency
  • 544303 2024-008
    Significant Deficiency
  • 544304 2024-008
    Significant Deficiency
  • 544305 2024-008
    Significant Deficiency
  • 544306 2024-008
    Significant Deficiency
  • 544307 2024-008
    Significant Deficiency
  • 544308 2024-008
    Significant Deficiency
  • 544309 2024-008
    Significant Deficiency
  • 544310 2024-008
    Significant Deficiency
  • 544311 2024-008
    Significant Deficiency
  • 544312 2024-008
    Significant Deficiency
  • 544313 2024-008
    Significant Deficiency
  • 544314 2024-008
    Significant Deficiency
  • 544315 2024-008
    Significant Deficiency
  • 544316 2024-008
    Significant Deficiency
  • 544317 2024-008
    Significant Deficiency
  • 544318 2024-008
    Significant Deficiency
  • 544319 2024-008
    Significant Deficiency
  • 544320 2024-008
    Significant Deficiency
  • 544321 2024-008
    Significant Deficiency
  • 544322 2024-008
    Significant Deficiency
  • 544323 2024-008
    Significant Deficiency
  • 544324 2024-008
    Significant Deficiency
  • 544325 2024-008
    Significant Deficiency
  • 544326 2024-008
    Significant Deficiency
  • 544327 2024-008
    Significant Deficiency
  • 544328 2024-008
    Significant Deficiency
  • 544329 2024-008
    Significant Deficiency
  • 544330 2024-009
    Significant Deficiency
  • 544331 2024-009
    Significant Deficiency
  • 544332 2024-009
    Significant Deficiency
  • 544333 2024-009
    Significant Deficiency
  • 544334 2024-009
    Significant Deficiency
  • 544335 2024-009
    Significant Deficiency
  • 1120616 2024-003
    Material Weakness Repeat
  • 1120617 2024-004
    Significant Deficiency Repeat
  • 1120618 2024-005
    Significant Deficiency
  • 1120619 2024-006
    Material Weakness Repeat
  • 1120620 2024-007
    Significant Deficiency
  • 1120621 2024-008
    Significant Deficiency
  • 1120622 2024-009
    Significant Deficiency
  • 1120623 2024-010
    Significant Deficiency
  • 1120624 2024-011
    Significant Deficiency
  • 1120625 2024-012
    Significant Deficiency
  • 1120626 2024-003
    Material Weakness Repeat
  • 1120627 2024-004
    Significant Deficiency Repeat
  • 1120628 2024-004
    Significant Deficiency Repeat
  • 1120629 2024-006
    Material Weakness Repeat
  • 1120630 2024-006
    Material Weakness Repeat
  • 1120631 2024-006
    Material Weakness Repeat
  • 1120632 2024-007
    Significant Deficiency
  • 1120633 2024-010
    Significant Deficiency
  • 1120634 2024-010
    Significant Deficiency
  • 1120635 2024-010
    Significant Deficiency
  • 1120636 2024-010
    Significant Deficiency
  • 1120637 2024-010
    Significant Deficiency
  • 1120638 2024-010
    Significant Deficiency
  • 1120639 2024-010
    Significant Deficiency
  • 1120640 2024-010
    Significant Deficiency
  • 1120641 2024-010
    Significant Deficiency
  • 1120642 2024-010
    Significant Deficiency
  • 1120643 2024-010
    Significant Deficiency
  • 1120644 2024-010
    Significant Deficiency
  • 1120645 2024-010
    Significant Deficiency
  • 1120646 2024-010
    Significant Deficiency
  • 1120647 2024-010
    Significant Deficiency
  • 1120648 2024-010
    Significant Deficiency
  • 1120649 2024-010
    Significant Deficiency
  • 1120650 2024-010
    Significant Deficiency
  • 1120651 2024-010
    Significant Deficiency
  • 1120652 2024-010
    Significant Deficiency
  • 1120653 2024-010
    Significant Deficiency
  • 1120654 2024-010
    Significant Deficiency
  • 1120655 2024-010
    Significant Deficiency
  • 1120656 2024-010
    Significant Deficiency
  • 1120657 2024-010
    Significant Deficiency
  • 1120658 2024-010
    Significant Deficiency
  • 1120659 2024-010
    Significant Deficiency
  • 1120660 2024-010
    Significant Deficiency
  • 1120661 2024-010
    Significant Deficiency
  • 1120662 2024-010
    Significant Deficiency
  • 1120663 2024-010
    Significant Deficiency
  • 1120664 2024-010
    Significant Deficiency
  • 1120665 2024-010
    Significant Deficiency
  • 1120666 2024-010
    Significant Deficiency
  • 1120667 2024-010
    Significant Deficiency
  • 1120668 2024-010
    Significant Deficiency
  • 1120669 2024-010
    Significant Deficiency
  • 1120670 2024-010
    Significant Deficiency
  • 1120671 2024-010
    Significant Deficiency
  • 1120672 2024-010
    Significant Deficiency
  • 1120673 2024-010
    Significant Deficiency
  • 1120674 2024-010
    Significant Deficiency
  • 1120675 2024-010
    Significant Deficiency
  • 1120676 2024-010
    Significant Deficiency
  • 1120677 2024-010
    Significant Deficiency
  • 1120678 2024-010
    Significant Deficiency
  • 1120679 2024-010
    Significant Deficiency
  • 1120680 2024-010
    Significant Deficiency
  • 1120681 2024-010
    Significant Deficiency
  • 1120682 2024-010
    Significant Deficiency
  • 1120683 2024-010
    Significant Deficiency
  • 1120684 2024-010
    Significant Deficiency
  • 1120685 2024-010
    Significant Deficiency
  • 1120686 2024-010
    Significant Deficiency
  • 1120687 2024-010
    Significant Deficiency
  • 1120688 2024-010
    Significant Deficiency
  • 1120689 2024-010
    Significant Deficiency
  • 1120690 2024-010
    Significant Deficiency
  • 1120691 2024-010
    Significant Deficiency
  • 1120692 2024-010
    Significant Deficiency
  • 1120693 2024-010
    Significant Deficiency
  • 1120694 2024-010
    Significant Deficiency
  • 1120695 2024-010
    Significant Deficiency
  • 1120696 2024-010
    Significant Deficiency
  • 1120697 2024-010
    Significant Deficiency
  • 1120698 2024-010
    Significant Deficiency
  • 1120699 2024-010
    Significant Deficiency
  • 1120700 2024-010
    Significant Deficiency
  • 1120701 2024-010
    Significant Deficiency
  • 1120702 2024-008
    Significant Deficiency
  • 1120703 2024-008
    Significant Deficiency
  • 1120704 2024-008
    Significant Deficiency
  • 1120705 2024-008
    Significant Deficiency
  • 1120706 2024-008
    Significant Deficiency
  • 1120707 2024-008
    Significant Deficiency
  • 1120708 2024-008
    Significant Deficiency
  • 1120709 2024-008
    Significant Deficiency
  • 1120710 2024-008
    Significant Deficiency
  • 1120711 2024-008
    Significant Deficiency
  • 1120712 2024-008
    Significant Deficiency
  • 1120713 2024-008
    Significant Deficiency
  • 1120714 2024-008
    Significant Deficiency
  • 1120715 2024-008
    Significant Deficiency
  • 1120716 2024-008
    Significant Deficiency
  • 1120717 2024-008
    Significant Deficiency
  • 1120718 2024-008
    Significant Deficiency
  • 1120719 2024-008
    Significant Deficiency
  • 1120720 2024-008
    Significant Deficiency
  • 1120721 2024-008
    Significant Deficiency
  • 1120722 2024-008
    Significant Deficiency
  • 1120723 2024-008
    Significant Deficiency
  • 1120724 2024-008
    Significant Deficiency
  • 1120725 2024-008
    Significant Deficiency
  • 1120726 2024-008
    Significant Deficiency
  • 1120727 2024-008
    Significant Deficiency
  • 1120728 2024-008
    Significant Deficiency
  • 1120729 2024-008
    Significant Deficiency
  • 1120730 2024-008
    Significant Deficiency
  • 1120731 2024-008
    Significant Deficiency
  • 1120732 2024-008
    Significant Deficiency
  • 1120733 2024-008
    Significant Deficiency
  • 1120734 2024-008
    Significant Deficiency
  • 1120735 2024-008
    Significant Deficiency
  • 1120736 2024-008
    Significant Deficiency
  • 1120737 2024-008
    Significant Deficiency
  • 1120738 2024-008
    Significant Deficiency
  • 1120739 2024-008
    Significant Deficiency
  • 1120740 2024-008
    Significant Deficiency
  • 1120741 2024-008
    Significant Deficiency
  • 1120742 2024-008
    Significant Deficiency
  • 1120743 2024-008
    Significant Deficiency
  • 1120744 2024-008
    Significant Deficiency
  • 1120745 2024-008
    Significant Deficiency
  • 1120746 2024-008
    Significant Deficiency
  • 1120747 2024-008
    Significant Deficiency
  • 1120748 2024-008
    Significant Deficiency
  • 1120749 2024-008
    Significant Deficiency
  • 1120750 2024-008
    Significant Deficiency
  • 1120751 2024-008
    Significant Deficiency
  • 1120752 2024-008
    Significant Deficiency
  • 1120753 2024-008
    Significant Deficiency
  • 1120754 2024-008
    Significant Deficiency
  • 1120755 2024-008
    Significant Deficiency
  • 1120756 2024-008
    Significant Deficiency
  • 1120757 2024-008
    Significant Deficiency
  • 1120758 2024-008
    Significant Deficiency
  • 1120759 2024-008
    Significant Deficiency
  • 1120760 2024-008
    Significant Deficiency
  • 1120761 2024-008
    Significant Deficiency
  • 1120762 2024-008
    Significant Deficiency
  • 1120763 2024-008
    Significant Deficiency
  • 1120764 2024-008
    Significant Deficiency
  • 1120765 2024-008
    Significant Deficiency
  • 1120766 2024-008
    Significant Deficiency
  • 1120767 2024-008
    Significant Deficiency
  • 1120768 2024-008
    Significant Deficiency
  • 1120769 2024-008
    Significant Deficiency
  • 1120770 2024-008
    Significant Deficiency
  • 1120771 2024-008
    Significant Deficiency
  • 1120772 2024-009
    Significant Deficiency
  • 1120773 2024-009
    Significant Deficiency
  • 1120774 2024-009
    Significant Deficiency
  • 1120775 2024-009
    Significant Deficiency
  • 1120776 2024-009
    Significant Deficiency
  • 1120777 2024-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $40.52M
84.063 Federal Pell Grant Program $14.23M
84.031 Higher Education Institutional Aid $8.02M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.14M
93.307 Minority Health and Health Disparities Research $3.05M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $1.43M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $1.32M
10.512 Extension Services at 1890 Colleges and Tuskegee University, West Virginia State College, and Central State University $980,687
59.059 Congressional Grants $924,043
47.083 Integrative Activities $881,446
93.788 Opioid Str $635,061
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $500,848
10.310 Agriculture and Food Research Initiative (afri) $459,799
93.732 Mental and Behavioral Health Education and Training Grants $443,032
47.074 Biological Sciences $370,732
17.268 H-1b Job Training Grants $340,736
93.310 Trans-Nih Research Support $328,275
10.524 Scholarships for Students at 1890 Institutions $308,621
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $305,041
43.008 Office of Stem Engagement (ostem) $303,305
93.351 Research Infrastructure Programs $284,332
84.007 Federal Supplemental Educational Opportunity Grants $261,427
84.033 Federal Work-Study Program $243,775
10.311 Beginning Farmer and Rancher Development Program $227,388
15.670 Adaptive Science $219,240
11.481 Educational Partnership Program $214,461
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $186,913
47.070 Computer and Information Science and Engineering $169,078
43.009 Mission Support $166,813
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $155,831
47.075 Social, Behavioral, and Economic Sciences $151,625
93.859 Biomedical Research and Research Training $148,227
84.116 Fund for the Improvement of Postsecondary Education $133,934
47.050 Geosciences $132,249
12.800 Air Force Defense Research Sciences Program $125,957
10.001 Agricultural Research Basic and Applied Research $114,691
84.016 Undergraduate International Studies and Foreign Language Programs $112,535
12.300 Basic and Applied Scientific Research $111,031
10.514 Expanded Food and Nutrition Education Program $92,571
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $86,168
11.472 Unallied Science Program $77,798
10.523 Centers of Excellence at 1890 Institutions $72,280
47.041 Engineering $71,852
43.001 Science $70,062
59.077 Community Navigator Pilot Program $67,234
10.216 1890 Institution Capacity Building Grants $64,157
10.202 Cooperative Forestry Research $62,591
11.469 Congressionally Identified Awards and Projects $57,856
10.519 Equipment Grants Program (egp) $56,899
11.417 Sea Grant Support $50,875
10.500 Cooperative Extension Service $47,223
59.037 Small Business Development Centers $43,574
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $41,562
84.184 School Safely National Activities $39,375
47.049 Mathematical and Physical Sciences $36,022
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $35,550
45.309 Museum Grants for African American History and Culture $23,105
98.001 Usaid Foreign Assistance for Programs Overseas $22,469
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies (es) $20,298
12.431 Basic Scientific Research $18,480
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $17,758
15.904 Historic Preservation Fund Grants-in-Aid $14,768
10.170 Specialty Crop Block Grant Program - Farm Bill $11,617
10.215 Sustainable Agriculture Research and Education $11,301
47.076 Stem Education (formerly Education and Human Resources) $10,769
10.329 Crop Protection and Pest Management Competitive Grants Program $9,652
47.081 Office of Experimental Program to Stimulate Competitive Research $9,369
93.866 Aging Research $7,688
84.017 International Research and Studies $6,420
93.110 Maternal and Child Health Federal Consolidated Programs $4,799
16.609 Project Safe Neighborhoods $4,252
10.220 Higher Education - Multicultural Scholars Grant Program $4,200
10.025 Plant and Animal Disease, Pest Control, and Animal Care $4,170
45.129 Promotion of the Humanities Federal/state Partnership $1,600
93.268 Immunization Cooperative Agreements $733
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $50
47.079 Office of International Science and Engineering $39