FAC Explorer

Finding 579421 (2022-008)

Material Weakness Repeat Finding
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-11-30
Audit: 4883
Organization: Government of Guam (GU)
Auditor: Ernst & Young LLP

AI Summary

  • Core Issue: GovGuam has not performed the required physical inventory and reconciliations for capital assets since January 2016, leading to significant misstatements in asset values.
  • Impacted Requirements: Noncompliance with federal equipment management criteria, including timely reconciliations and proper recording of capital assets, affects programs funded by ALNs 15.875 and 93.323.
  • Recommended Follow-Up: Complete the overdue biannual physical inventory and reconciliations, and ensure adequate training for personnel to maintain accurate capital asset records.

Finding Text

Finding No.: 2022-008 AL Program: 15.875 DOI Economic, Social and Political Development of the Territories AL Program: 93.323 HHS COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases Area: Equipment and Real Property Management Area: Capital Assets Criteria: 1. In accordance with the applicable equipment management requirements, grantees that acquire equipment with Federal funds are required to perform a physical inventory of the property and reconcile results with property records at least once every two years. Such property records must be maintained that include a description of the property, a serial number or other identification number, the source of property, who holds title, the acquisition date and cost of the property, percentage of Federal participation in the cost of the property, the location, use and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. In addition, adequate maintenance procedures must be established to keep the property in good condition. 2. Reconciliation with inventory records, capital asset ledgers and the general ledger should be timely performed. 3. Capital assets should be reviewed for ongoing pertinence to minimize the opportunity for misstatements and to identify retired assets that have been replaced, disposed, or that have no further value or use. 4. Capital assets should be recorded in accordance with the applicable capitalization policy. Condition: Equipment and Real Property Management 1. GovGuam’s most recent comprehensive physical inventory of its property was in January 2016; however, the required reconciliation was not completed. As of September 30, 2022, the required biannual physical inventory and reconciliation were not performed. Government of Guam Schedule of Findings and Questioned Costs, continued 38 Finding No.: 2022-008, continued AL Program: 15.875 DOI COVID-19 – Economic, Social and Political Development of the Territories AL Program: 93.323 HHS COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases Area: Equipment and Real Property Management Area: Capital Assets Condition, continued: We are unable to assess the overall cumulative monetary value of this deficiency. However, the table below summarizes each of the Government of Guam FY 2022 major programs that has a level of total capital outlays over the past five years that is material to the major program. Additionally, relative to FY 2022 purchases, COVID-19 funding in the amount of $401,678 was used for ALN 15.875 and $303,998 for ALN 93.323. Capital Assets 2. Non-depreciable assets were overstated by $16.6M, and depreciable capital assets were understated by $33.2M. The general ledger was not reconciled to subsidiary ledgers. An audit adjustment was proposed to correct this misstatement. 3. Depreciation expenditures were understated by $61.9M. The general ledger was not adjusted to reflect current year depreciation. An audit adjustment was proposed to correct this misstatement. 4. For seven (or 100%) of seven assets tested, the asset was not made available for verification of physical existence. This condition is reiterated from the prior year audit report. 5. Capital assets were disposed and surveyed, but were not removed from the capital asset register. This condition is reiterated from the prior year audit report. Government of Guam Schedule of Findings and Questioned Costs, continued 39 Finding No.: 2022-008, continued AL Program: 15.875 DOI COVID-19 – Economic, Social and Political Development of the Territories AL Program: 93.323 HHS COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases Area: Equipment and Real Property Management Area: Capital Assets Condition, continued: Capital Assets, continued 6. Capital assets were not recorded in accordance with the applicable capitalization policy. A total of $345K in assets were less than the $50,000 threshold per the applicable capitalization policy or were not capitalizable expenses. A subsequent adjustment was recorded to correct this misstatement. This condition is reiterated from the prior year audit report. 7. We noted that $5M in CIP additions tested were pertaining to one project amounting to $9M, which was already completed as of September 30, 2022, but not yet transferred to the proper account. A projected misstatement of capital assets for the current year of $15M is presented and included in the summary of uncorrected misstatements. 8. Management did not maintain a subsidiary ledger that accumulates costs per project. This condition is reiterated from the prior year audit report. Cause: DOA does not have sufficient and adequately trained personnel to maintain the capital asset records. Government of Guam Schedule of Findings and Questioned Costs, continued 41 Finding No.: 2022-008, continued AL Program: 15.875 DOI COVID-19 – Economic, Social and Political Development of the Territories AL Program: 93.323 HHS COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases Area: Equipment and Real Property Management Area: Capital Assets Effect: GovGuam is in noncompliance with applicable equipment management requirements. The underlying capital outlays are not considered questioned costs, as we are unable to quantify the extent of noncompliance. This noncompliance applies to ALNs 15.875 and 93.323, for which cumulative capital outlays over the past five years exceed the program’s FY 2022 materiality level. Amounts reported as depreciable assets and non-depreciable assets – construction-in-progress may not be adjusted to reflect assets placed in service and reflect completed or abandoned projects, respectively. Such potential misstatements were mitigated through the proposed audit adjustment. Identification as a Repeat Finding: 2021-003 Recommendation: GovGuam should complete the required biannual physical inventory and reconciliations during FY 2023 and should consider developing a more detailed corrective action plan with timetables for completing planned actions, such as requesting Federal assistance, processing required reconciliations and reports, training personnel, and coordinating with other governmental units on property management requirements. GovGuam should record capital assets in accordance with the Government’s capitalization policy and should implement a policy to monitor replacements, disposals, transfers of assets and construction in progress by project. Additionally, we recommend management revisit the capitalization policy and consider including all vehicles as part of the reported capital asset inventory. The Division of Accounts should investigate if additional personnel trained in accounting reconciliations and processes are required to allow for timely review and recordation of capital assets. Furthermore, coordination with DPW and engineering firms must occur at project commencement so that accounts are established to track capital costs and to allow for the preparation of periodic reports documenting a project’s percentage of completion. Government of Guam Schedule of Findings and Questioned Costs, continued 42 Finding No.: 2022-008, continued AL Program: 15.875 DOI COVID-19 – Economic, Social and Political Development of the Territories AL Program: 93.323 HHS COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases Area: Equipment and Real Property Management Area: Capital Assets Recommendation, continued: Equipment management has been a continuing finding in prior audit reports, and GovGuam management continues to be in the process of effecting corrective action to develop and fund an equipment management system. Views of Responsible Officials: With the new FMIS in its final phase and set to ‘go live’ January 2024, there will be a Fixed Assets Module in place that will help automate the tracking and reporting of capital assets. DOA will update the SOP for the Fixed Assets for capital asset reporting. In additional we will require all line agencies to designate a property manager to periodically track tagged assets on a revolving basis.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 2969 2022-009
    Significant Deficiency Repeat
  • 2970 2022-010
    Material Weakness Repeat
  • 2971 2022-011
    Material Weakness
  • 2972 2022-010
    Material Weakness Repeat
  • 2973 2022-011
    Material Weakness
  • 2974 2022-010
    Material Weakness Repeat
  • 2975 2022-011
    Material Weakness
  • 2976 2022-008
    Material Weakness Repeat
  • 2977 2022-012
    Significant Deficiency
  • 2978 2022-013
    Material Weakness Repeat
  • 2979 2022-008
    Material Weakness Repeat
  • 2980 2022-012
    Significant Deficiency
  • 2981 2022-013
    Material Weakness Repeat
  • 2982 2022-014
    Significant Deficiency Repeat
  • 2983 2022-015
    Material Weakness Repeat
  • 2984 2022-016
    Significant Deficiency Repeat
  • 2985 2022-017
    Material Weakness Repeat
  • 2986 2022-018
    Material Weakness
  • 2987 2022-019
    Significant Deficiency
  • 2988 2022-020
    Material Weakness
  • 2989 2022-021
    Significant Deficiency
  • 2990 2022-022
    Material Weakness Repeat
  • 2991 2022-023
    Material Weakness Repeat
  • 2992 2022-024
    Material Weakness Repeat
  • 2993 2022-008
    Material Weakness Repeat
  • 2994 2022-025
    Material Weakness Repeat
  • 2995 2022-008
    Material Weakness Repeat
  • 2996 2022-025
    Material Weakness Repeat
  • 2997 2022-026
    Significant Deficiency
  • 2998 2022-026
    Significant Deficiency
  • 2999 2022-027
    Material Weakness
  • 3000 2022-028
    Significant Deficiency
  • 3001 2022-029
    Significant Deficiency Repeat
  • 3002 2022-030
    Significant Deficiency
  • 3003 2022-028
    Significant Deficiency
  • 3004 2022-029
    Significant Deficiency Repeat
  • 3005 2022-030
    Significant Deficiency
  • 3006 2022-028
    Significant Deficiency
  • 3007 2022-029
    Significant Deficiency Repeat
  • 3008 2022-030
    Significant Deficiency
  • 3009 2022-031
    Significant Deficiency
  • 3010 2022-032
    Significant Deficiency Repeat
  • 3011 2022-033
    Significant Deficiency
  • 3012 2022-031
    Significant Deficiency
  • 3013 2022-032
    Significant Deficiency Repeat
  • 3014 2022-033
    Significant Deficiency
  • 579411 2022-009
    Significant Deficiency Repeat
  • 579412 2022-010
    Material Weakness Repeat
  • 579413 2022-011
    Material Weakness
  • 579414 2022-010
    Material Weakness Repeat
  • 579415 2022-011
    Material Weakness
  • 579416 2022-010
    Material Weakness Repeat
  • 579417 2022-011
    Material Weakness
  • 579418 2022-008
    Material Weakness Repeat
  • 579419 2022-012
    Significant Deficiency
  • 579420 2022-013
    Material Weakness Repeat
  • 579422 2022-012
    Significant Deficiency
  • 579423 2022-013
    Material Weakness Repeat
  • 579424 2022-014
    Significant Deficiency Repeat
  • 579425 2022-015
    Material Weakness Repeat
  • 579426 2022-016
    Significant Deficiency Repeat
  • 579427 2022-017
    Material Weakness Repeat
  • 579428 2022-018
    Material Weakness
  • 579429 2022-019
    Significant Deficiency
  • 579430 2022-020
    Material Weakness
  • 579431 2022-021
    Significant Deficiency
  • 579432 2022-022
    Material Weakness Repeat
  • 579433 2022-023
    Material Weakness Repeat
  • 579434 2022-024
    Material Weakness Repeat
  • 579435 2022-008
    Material Weakness Repeat
  • 579436 2022-025
    Material Weakness Repeat
  • 579437 2022-008
    Material Weakness Repeat
  • 579438 2022-025
    Material Weakness Repeat
  • 579439 2022-026
    Significant Deficiency
  • 579440 2022-026
    Significant Deficiency
  • 579441 2022-027
    Material Weakness
  • 579442 2022-028
    Significant Deficiency
  • 579443 2022-029
    Significant Deficiency Repeat
  • 579444 2022-030
    Significant Deficiency
  • 579445 2022-028
    Significant Deficiency
  • 579446 2022-029
    Significant Deficiency Repeat
  • 579447 2022-030
    Significant Deficiency
  • 579448 2022-028
    Significant Deficiency
  • 579449 2022-029
    Significant Deficiency Repeat
  • 579450 2022-030
    Significant Deficiency
  • 579451 2022-031
    Significant Deficiency
  • 579452 2022-032
    Significant Deficiency Repeat
  • 579453 2022-033
    Significant Deficiency
  • 579454 2022-031
    Significant Deficiency
  • 579455 2022-032
    Significant Deficiency Repeat
  • 579456 2022-033
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $196.43M
10.551 Supplemental Nutrition Assistance Program $144.35M
93.575 Child Care and Development Block Grant $21.57M
84.425 Education Stabilization Fund $19.82M
21.023 Emergency Rental Assistance Program $18.07M
10.542 Pandemic Ebt Food Benefits $15.26M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7.30M
12.600 Community Investment $6.97M
21.026 Homeowner Assistance Fund $5.44M
93.563 Child Support Enforcement $4.72M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $4.58M
17.225 Unemployment Insurance $3.99M
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $3.28M
15.875 Economic, Social, and Political Development of the Territories $3.26M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3.24M
66.600 Environmental Protection Consolidated Grants for the Insular Areas - Program Support $2.62M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.62M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.50M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.43M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.37M
93.767 Children's Health Insurance Program $1.33M
16.575 Crime Victim Assistance $1.32M
97.012 Boating Safety Financial Assistance $1.31M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $1.25M
94.006 Americorps $1.25M
15.605 Sport Fish Restoration Program $1.22M
11.419 Coastal Zone Management Administration Awards $1.16M
93.560 Family Support Payments to States_assistance Payments $1.15M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.15M
93.434 Every Student Succeeds Act/preschool Development Grants $1.03M
97.067 Homeland Security Grant Program $934,692
17.259 Wia Youth Activities $888,230
93.558 Temporary Assistance for Needy Families $888,080
17.278 Wia Dislocated Worker Formula Grants $867,816
93.568 Low-Income Home Energy Assistance $858,254
16.588 Violence Against Women Formula Grants $853,569
15.611 Wildlife Restoration and Basic Hunter Education $842,660
20.205 Highway Planning and Construction $839,981
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $812,834
20.600 State and Community Highway Safety $797,882
93.569 Community Services Block Grant $767,667
17.235 Senior Community Service Employment Program $749,696
93.994 Maternal and Child Health Services Block Grant to the States $745,474
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $709,039
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $704,532
12.404 National Guard Challenge Program $649,984
93.667 Social Services Block Grant $639,837
17.258 Wia Adult Program $626,022
16.554 National Criminal History Improvement Program (nchip) $622,427
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $606,597
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $602,142
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $534,037
16.034 Coronavirus Emergency Supplemental Funding Program $532,015
17.277 Workforce Investment Act (wia) National Emergency Grants $517,994
93.268 Immunization Cooperative Agreements $503,863
17.207 Employment Service/wagner-Peyser Funded Activities $479,927
16.710 Public Safety Partnership and Community Policing Grants $458,547
11.467 Meteorologic and Hydrologic Modernization Development $454,212
97.008 Non-Profit Security Program $444,500
16.738 Edward Byrne Memorial Justice Assistance Grant Program $420,790
11.482 Coral Reef Conservation Program $420,367
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $405,380
93.982 Mental Health Disaster Assistance and Emergency Mental Health $404,549
17.504 Consultation Agreements $395,666
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $394,776
93.377 Prevention and Control of Chronic Disease and Associated Risk Factors in the U.s. Affiliated Pacific Islands, U.s. Virgin Islands, and P. R. (b) $392,463
93.053 Nutrition Services Incentive Program $387,207
93.069 Public Health Emergency Preparedness $383,810
93.958 Block Grants for Community Mental Health Services $365,971
15.615 Cooperative Endangered Species Conservation Fund $364,667
93.991 Preventive Health and Health Services Block Grant $341,255
93.070 Environmental Public Health and Emergency Response $339,310
81.041 State Energy Program $328,071
15.904 Historic Preservation Fund Grants-in-Aid $322,517
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $321,293
16.812 Second Chance Act Reentry Initiative $320,502
93.788 Opioid Str $315,287
94.003 State Commissions $305,444
10.649 Pandemic Ebt Administrative Costs $293,099
20.218 National Motor Carrier Safety $292,206
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $272,018
16.585 Drug Court Discretionary Grant Program $267,645
16.754 Harold Rogers Prescription Drug Monitoring Program $263,554
81.119 State Energy Program Special Projects $243,746
93.336 Behavioral Risk Factor Surveillance System $218,275
93.587 Promote the Survival and Continuing Vitality of Native American Languages $214,969
17.285 Apprenticeship USA Grants $185,793
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $180,654
16.922 Equitable Sharing Program $176,898
93.127 Emergency Medical Services for Children $170,494
93.778 Medical Assistance Program $161,347
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $156,172
11.307 Economic Adjustment Assistance $155,819
97.039 Hazard Mitigation Grant $153,666
93.959 Block Grants for Prevention and Treatment of Substance Abuse $147,402
93.217 Family Planning_services $147,160
16.750 Support for Adam Walsh Act Implementation Grant Program $135,815
45.310 Grants to States $131,316
93.495 Community Health Workers for Public Health Response and Resilient $129,717
94.008 Commission Investment Fund $129,413
45.025 Promotion of the Arts_partnership Agreements $128,650
15.634 State Wildlife Grants $127,611
16.576 Crime Victim Compensation $116,199
97.042 Emergency Management Performance Grants $112,784
10.664 Cooperative Forestry Assistance $105,087
17.801 Jobs for Veterans State Grants $102,497
93.052 National Family Caregiver Support, Title Iii, Part E $96,732
11.437 Pacific Fisheries Data Program $95,850
10.170 Specialty Crop Block Grant Program - Farm Bill $87,013
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $86,517
93.499 Low Income Household Water Assistance Program $86,475
16.828 Innovative Responses to Behavior in the Community: Swift, Certain, and Fair Supervision Program $82,102
17.700 Women's Bureau $78,696
16.017 Sexual Assault Services Formula Program $75,156
16.593 Residential Substance Abuse Treatment for State Prisoners $74,266
93.504 Family to Family Health Information Centers $73,259
93.556 Promoting Safe and Stable Families $70,064
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $67,430
93.150 Projects for Assistance in Transition From Homelessness (path) $65,613
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $61,499
17.002 Labor Force Statistics $60,466
93.643 Children's Justice Grants to States $60,075
93.110 Maternal and Child Health Federal Consolidated Programs $58,933
93.597 Grants to States for Access and Visitation Programs $52,411
94.009 Training and Technical Assistance $50,040
93.747 Elder Abuse Prevention Interventions Program $46,350
93.387 National and State Tobacco Control Program (b) $45,152
20.530 Public Transportation Innovation $43,154
10.179 Micro-Grants for Food Security Program $41,691
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $41,353
17.005 Compensation and Working Conditions $39,432
10.766 Community Facilities Loans and Grants $37,800
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $37,215
16.751 Edward Byrne Memorial Competitive Grant Program $31,565
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $29,326
16.606 State Criminal Alien Assistance Program $21,980
20.602 Occupant Protection Incentive Grants $21,770
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $19,649
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $18,582
10.025 Plant and Animal Disease, Pest Control, and Animal Care $15,610
20.500 Federal Transit_capital Investment Grants $14,159
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $13,833
11.407 Interjurisdictional Fisheries Act of 1986 $13,762
93.669 Child Abuse and Neglect State Grants $12,054
93.630 Developmental Disabilities Basic Support and Advocacy Grants $11,902
81.042 Weatherization Assistance for Low-Income Persons $11,875
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,000
11.454 Unallied Management Projects $5,601
20.616 National Priority Safety Programs $4,000
15.622 Sportfishing and Boating Safety Act $3,900
17.273 Temporary Labor Certification for Foreign Workers $3,779
15.626 Enhanced Hunter Education and Safety Program $3,121
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,851
93.324 State Health Insurance Assistance Program $2,510
93.917 Hiv Care Formula Grants $616
11.452 Unallied Industry Projects $159
16.735 Prea Program: Demonstration Projects to Establish 'zero Tolerance' Cultures for Sexual Assault in Correctional Facilities $100
10.535 Snap Fraud Framework Implementation Grant $0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $0
10.579 Child Nutrition Discretionary Grants Limited Availability $0
10.678 Forest Stewardship Program $0
11.001 Census Bureau Data Products $0
11.400 Geodetic Surveys and Services (geodesy and Applications of the National Geodetic Reference System) $0
11.441 Regional Fishery Management Councils $0
11.549 State and Local Implementation Grant Program $0
11.999 Marine Debris Program $0
12.607 Community Economic Adjustment Assistance for Establishment, Expansion, Realignment, Or Closure of A Military Installation $0
14.235 Supportive Housing Program $0
16.523 Juvenile Accountability Block Grants $0
16.527 Supervised Visitation, Safe Havens for Children $0
16.541 Part E - Developing, Testing and Demonstrating Promising New Programs $0
16.579 Drug Free Communities $0
16.580 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program $0
16.582 Crime Victim Assistance/discretionary Grants $0
16.816 John R. Justice Prosecutors and Defenders Incentive Act $0
17.281 Workforce Investment Act (wia) Dislocated Worker National Reserve Technical Assistance and Training $0
17.604 Safety and Health Grants $0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $0
21.016 Equitable Sharing $0
21.019 Coronavirus Relief Fund $0
66.040 State Clean Diesel Grant Program $0
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $0
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $0
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $0
93.136 Injury Prevention and Control Research and State and Community Based Programs $0
93.103 Food and Drug Administration_research $0
93.369 Acl Independent Living State Grants $0
93.735 State Public Health Approaches for Ensuring Quitline Capacity Ð Funded in Part by Prevention and Public Health Funds (pphf) $0
93.745 Pphf: Health Care Surveillance/health Statistics Ð Surveillance Program Announcement: Behavioral Risk Factor Surveillance System Financed in Part by Prevention and Public Health Fund $0
93.889 National Bioterrorism Hospital Preparedness Program $0
97.047 Pre-Disaster Mitigation $0
97.082 Earthquake Consortium $0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $-177
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $-349
11.472 Unallied Science Program $-2,018
93.945 Assistance Programs for Chronic Disease Prevention and Control $-18,209
93.521 The Affordable Care Act: Building Epidemiology, Laboratory, and Health Information Systems Capacity in the Epidemiology and Laboratory Capacity for Infectious Disease (elc) and Emerging Infections Program (eip) Cooperative Agreements;pphf $-147,789