FAC Explorer

Finding 58038 (2022-004)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-07-19
Audit: 56478
Organization: State of Missouri (MO)
Auditor: Office of the Mo State Auditor

AI Summary

  • Core Issue: DFAS's cost allocation controls were inadequate, leading to a misallocation of approximately $38.5 million across six programs, with $10.2 million incorrectly allocated to state funding instead of federal funding.
  • Impacted Requirements: The misallocation violates 45 CFR Section 75.303(a), which mandates effective internal controls for managing federal awards, increasing the risk of unallowable costs.
  • Recommended Follow-Up: DFAS should enhance internal controls and procedures for the PACAP and AlloCAP system to ensure accurate cost allocations to federal programs.

Finding Text

Department of Social Services Cost Allocation 93.090 Guardianship Assistance 93.558 Temporary Assistance for Needy Families 93.658 Foster Care Title IV-E 93.659 Adoption Assistance 93.667 Social Services Block Grant 93.778 Medical Assistance Program See Schedule of Findings and Questioned Costs for chart/table within the text DFAS controls and procedures to allocate some administrative costs to federal programs were not sufficient to prevent and/or detect errors. Our testing of AlloCAP system allocations identified an error in 1 cost allocation methodology. For the year ended June 30, 2022, costs totaling approximately $38.5 million were incorrectly allocated to 6 programs. As a result, approximately $10.2 million (federal share) was allocated to state funding, that could have been allocated to federal funding for 4 programs. The DFAS uses the AlloCAP system to identify, measure, and allocate costs to state and federal programs in accordance with its Public Assistance Cost Allocation Plan (PACAP). Each quarter, DFAS personnel import expenditure data from the state's accounting system into the AlloCAP system, which allocates costs to programs through allocation methodologies outlined in the department's PACAP. The DSS uses the random moment time studies (RMTS) allocation method (as outlined in the PACAP) to allocate various administrative costs including salaries, benefits, and other operational costs. As part of this process, randomly-selected Children's Division staff are contacted by email at random moments and asked to record what program/activity they are engaged in at that moment. These surveyed time results are used to approximate the proportion of the administrative costs that apply to the various programs. In addition, the DSS uses quarterly penetration rates to further allocate the costs to the programs. The penetration rate for a given program reflects the percentage of federally-eligible children served by the state, compared to the total number of children served by the state. During the year ended June 30, 2022, administrative costs totaling approximately $127.8 million were allocated through the RMTS allocation method to 6 programs through the AlloCAP system: Social Services Block Grant (SSBG), Temporary Assistance for Needy Families (TANF), Guardianship Assistance, Foster Care, Adoption Assistance, and the Medical Assistance Program. Our testing noted the RMTS cost allocation methodology, and use of quarterly penetration rates, were not configured in the AlloCAP system correctly. This resulted in over-allocation of costs to the SSBG program and under-allocation of costs to the other programs during the year ended June 30, 2022, as shown in the following table. See Schedule of Findings and Questioned Costs for chart/table within the text DFAS officials indicated when developing the AlloCAP system, they intended the RMTS cost allocation methodology to mirror the previous manual allocation process; however, a configuration error was made and not detected by the DFAS. After we notified the DFAS of the errors, the DFAS updated the RMTS cost allocation methodology, and use of quarterly penetration rates. The DFAS then used the updated methodology to revise previous quarters' AlloCAP results, including administrative allocations. Finally, the DFAS resolved the 4 programs with under-allocations (federal share) by requesting increasing adjustments totaling $21.6 million, in each program's September 30, 2022, and December 31, 2022, quarterly expenditure reports. These adjustments included the approximately $10.2 million for the year ended June 30, 2022, plus another approximately $11.4 million for the year ended June 30, 2021. DSS personnel indicated it was unnecessary to revise the federal reports for the SSBG and TANF programs because allocations for those grants were already fully expended. Because significant portions of those programs are state-funded, the allocation errors could be applied to state funding portions. We do not question any federal costs associated with the errors identified in this finding because the resulting over-allocations were not attributable to federal funding. Without adequate internal controls and procedures over the allocation of administrative costs, there is increased risk that DFAS staff will not properly allocate an appropriate share of costs to federal programs, and that errors will not be detected timely. In addition, cost allocation methodology errors could result in over-allocation of costs and potentially unallowable costs. Rule 45 CFR Section 75.303(a) requires the non-federal entity to "[e]stablish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award." Recommendation: The DSS through the DFAS continue to strengthen internal controls and procedures over the PACAP and the AlloCAP system to ensure costs are properly allocated to federal programs. Auditee's Response: We partially agree with the auditor?s finding. Our Corrective Action Plan includes an explanation and specific reasons for our disagreement and any planned actions to address the finding. Auditor's Comment: The DSS Corrective Action Plan (CAP) states the DSS partially agrees with the finding because the calculation error was the result of an isolated error that occurred during design and development of the new cost allocation system, effective October 2017. The CAP further states this error is not indicative of the strength of current internal controls. While the error noted was isolated to the costs allocated through the RMTS allocation method, those costs are significant, totaling over $127 million and allocated to 6 different programs during the year ended June 30, 2022, alone. Furthermore, the fact that neither the DSS's original development effort in 2017, nor ongoing internal controls and procedures (from October 2017 through June 2022) detected this error, indicates there were internal control weaknesses associated with the design and testing of the system as well as reviews of system calculations. The DSS is responsible for ensuring adequate controls are in place to detect errors and ensure costs are properly allocated to federal programs. Therefore, this finding is valid. If this cost allocation issue had not been identified during the audit, approximately $10 million could have continued to be spent each year from state taxpayer funds instead of claimed to federal funding sources.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 58032 2022-005
    Significant Deficiency
  • 58033 2022-009
    Significant Deficiency Repeat
  • 58034 2022-009
    Significant Deficiency Repeat
  • 58035 2022-004
    Significant Deficiency
  • 58036 2022-008
    - Repeat
  • 58037 2022-008
    - Repeat
  • 58039 2022-004
    Significant Deficiency
  • 58040 2022-004
    Significant Deficiency
  • 58041 2022-004
    Significant Deficiency
  • 58042 2022-006
    Significant Deficiency Repeat
  • 58043 2022-001
    Material Weakness Repeat
  • 58044 2022-002
    Significant Deficiency Repeat
  • 58045 2022-003
    -
  • 58046 2022-007
    - Repeat
  • 58047 2022-007
    - Repeat
  • 58048 2022-001
    Material Weakness Repeat
  • 58049 2022-002
    Significant Deficiency Repeat
  • 58050 2022-003
    -
  • 58051 2022-001
    Material Weakness Repeat
  • 58052 2022-002
    Significant Deficiency Repeat
  • 58053 2022-003
    -
  • 58054 2022-004
    Significant Deficiency
  • 634474 2022-005
    Significant Deficiency
  • 634475 2022-009
    Significant Deficiency Repeat
  • 634476 2022-009
    Significant Deficiency Repeat
  • 634477 2022-004
    Significant Deficiency
  • 634478 2022-008
    - Repeat
  • 634479 2022-008
    - Repeat
  • 634480 2022-004
    Significant Deficiency
  • 634481 2022-004
    Significant Deficiency
  • 634482 2022-004
    Significant Deficiency
  • 634483 2022-004
    Significant Deficiency
  • 634484 2022-006
    Significant Deficiency Repeat
  • 634485 2022-001
    Material Weakness Repeat
  • 634486 2022-002
    Significant Deficiency Repeat
  • 634487 2022-003
    -
  • 634488 2022-007
    - Repeat
  • 634489 2022-007
    - Repeat
  • 634490 2022-001
    Material Weakness Repeat
  • 634491 2022-002
    Significant Deficiency Repeat
  • 634492 2022-003
    -
  • 634493 2022-001
    Material Weakness Repeat
  • 634494 2022-002
    Significant Deficiency Repeat
  • 634495 2022-003
    -
  • 634496 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $9.28B
10.551 Supplemental Nutrition Assistance Program $1.27B
20.205 Highway Planning and Construction $895.12M
84.425 Elementary and Secondary School Emergency Relief (esser) Fund $424.69M
10.555 National School Lunch Program $405.51M
84.425 American Rescue Plan Elementary and Secondary School Emergency Relief (arp Esser) Fund $333.96M
93.767 Children's Health Insurance Program $305.69M
17.225 Unemployment Insurance $273.46M
21.023 Emergency Rental Assistance Program $269.65M
84.010 Title I Grants to Local Educational Agencies $237.87M
84.027 Special Education_grants to States $236.37M
10.542 Pandemic Ebt Food Benefits $219.34M
93.558 Temporary Assistance for Needy Families $191.00M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $163.78M
21.019 Coronavirus Relief Fund $140.30M
10.553 School Breakfast Program $125.53M
21.026 Homeowner Assistance Fund $124.44M
10.558 Child and Adult Care Food Program $112.50M
93.568 Low-Income Home Energy Assistance $108.38M
93.575 Child Care and Development Block Grant $104.83M
93.268 Immunization Cooperative Agreements $76.12M
10.559 Summer Food Service Program for Children $69.93M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $68.50M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $67.65M
93.659 Adoption Assistance $65.76M
93.658 Foster Care_title IV-E $62.77M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $62.41M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $61.27M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $58.00M
66.458 Capitalization Grants for Clean Water State Revolving Funds $51.75M
16.575 Crime Victim Assistance $51.53M
93.667 Social Services Block Grant $51.37M
64.015 Veterans State Nursing Home Care $50.98M
84.032 Federal Family Education Loans $47.61M
84.425 Coronavirus Response and Relief Supplemental Appropriations Act, 2021 - Emergency Assistance to Non-Public Schools (crrsa Eans) Program $46.93M
96.001 Social Security_disability Insurance $45.33M
20.106 Airport Improvement Program $42.63M
21.027 Coronavirus State and Local Fiscal Recovery Funds $41.45M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $40.86M
84.367 Improving Teacher Quality State Grants $36.00M
20.933 National Infrastructure Investments $29.93M
10.569 Emergency Food Assistance Program (food Commodities) $29.30M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $27.03M
93.563 Child Support Enforcement $24.58M
84.048 Career and Technical Education -- Basic Grants to States $24.29M
93.788 Opioid Str $23.32M
84.425 Governor's Emergency Education Releif (geer) Fund $21.69M
93.917 Hiv Care Formula Grants $21.33M
15.611 Wildlife Restoration and Basic Hunter Education $20.57M
93.569 Community Services Block Grant $18.91M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $17.88M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $17.68M
84.424 Student Support and Academic Enrichment Program $17.62M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15.60M
84.287 Twenty-First Century Community Learning Centers $15.27M
93.090 Guardianship Assistance $14.55M
66.605 Performance Partnership Grants $13.69M
17.258 Wia Adult Program $12.68M
14.267 Continuum of Care Program $12.06M
17.278 Wia Dislocated Worker Formula Grants $11.83M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11.10M
17.207 Employment Service/wagner-Peyser Funded Activities $11.08M
93.434 Every Student Succeeds Act/preschool Development Grants $10.25M
17.259 Wia Youth Activities $10.15M
81.042 Weatherization Assistance for Low-Income Persons $9.87M
93.069 Public Health Emergency Preparedness $9.71M
93.994 Maternal and Child Health Services Block Grant to the States $9.53M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $9.14M
84.181 Special Education-Grants for Infants and Families $8.56M
84.002 Adult Education - Basic Grants to States $8.56M
93.958 Block Grants for Community Mental Health Services $8.44M
20.218 National Motor Carrier Safety $8.44M
15.605 Sport Fish Restoration Program $7.75M
93.556 Promoting Safe and Stable Families $7.27M
10.565 Commodity Supplemental Food Program $7.24M
97.067 Homeland Security Grant Program $7.23M
97.047 Pre-Disaster Mitigation $6.80M
84.369 Grants for State Assessments and Related Activities $6.70M
97.045 Cooperating Technical Partners $6.57M
97.042 Emergency Management Performance Grants $6.43M
20.600 State and Community Highway Safety $6.20M
84.173 Special Education_preschool Grants $5.98M
20.616 National Priority Safety Programs $5.82M
93.940 Hiv Prevention Activities_health Department Based $5.45M
20.607 Alcohol Open Container Requirements $5.20M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $5.10M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $5.05M
84.365 English Language Acquisition State Grants $4.91M
45.310 Grants to States $4.68M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $4.40M
97.039 Hazard Mitigation Grant $4.10M
93.136 Injury Prevention and Control Research and State and Community Based Programs $4.08M
84.377 School Improvement Grants $3.96M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $3.85M
93.053 Nutrition Services Incentive Program $3.68M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3.57M
10.560 State Administrative Expenses for Child Nutrition $3.45M
93.052 National Family Caregiver Support, Title Iii, Part E $3.43M
93.889 National Bioterrorism Hospital Preparedness Program $3.39M
93.791 Money Follows the Person Rebalancing Demonstration $3.21M
10.665 Schools and Roads - Grants to States $3.21M
93.499 Low Income Household Water Assistance Program $3.19M
95.001 High Intensity Drug Trafficking Areas Program $3.09M
93.982 Mental Health Disaster Assistance and Emergency Mental Health $3.01M
10.582 Fresh Fruit and Vegetable Program $2.72M
84.358 Rural Education $2.70M
14.231 Emergency Solutions Grant Program $2.61M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2.46M
94.003 State Commissions $2.44M
20.615 E-911 Grant Program $2.38M
94.008 Commission Investment Fund $2.38M
97.012 Boating Safety Financial Assistance $2.31M
15.438 National Forest Acquired Lands $2.30M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $2.11M
17.235 Senior Community Service Employment Program $2.08M
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $1.99M
17.245 Trade Adjustment Assistance $1.98M
17.801 Jobs for Veterans State Grants $1.95M
16.588 Violence Against Women Formula Grants $1.90M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $1.88M
84.371 Striving Readers $1.86M
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $1.84M
64.005 Grants to States for Construction of State Home Facilities $1.84M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $1.82M
93.387 National and State Tobacco Control Program (b) $1.79M
93.103 Food and Drug Administration_research $1.79M
12.U01 Excess Property Program $1.77M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1.69M
93.310 Trans-Nih Research Support $1.66M
15.916 Outdoor Recreation_acquisition, Development and Planning $1.65M
93.070 Environmental Public Health and Emergency Response $1.63M
93.775 State Medicaid Fraud Control Units $1.59M
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $1.57M
17.504 Consultation Agreements $1.55M
10.664 Cooperative Forestry Assistance $1.55M
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $1.54M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.50M
16.576 Crime Victim Compensation $1.47M
93.991 Preventive Health and Health Services Block Grant $1.46M
15.252 Abandoned Mine Land Reclamation (amlr) Program $1.46M
10.649 Pandemic Ebt Administrative Costs $1.44M
39.003 Donation of Federal Surplus Personal Property $1.44M
10.568 Emergency Food Assistance Program (administrative Costs) $1.37M
16.833 National Sexual Assault Kit Initiative $1.36M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1.34M
93.235 Affordable Care Act (aca) Abstinence Education Program $1.34M
10.475 Cooperative Agreements with States for Intrastate Meat and Poultry Inspection $1.33M
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $1.32M
93.630 Developmental Disabilities Basic Support and Advocacy Grants $1.29M
94.006 Americorps $1.27M
84.196 Education for Homeless Children and Youth $1.26M
64.101 Burial Expenses Allowance for Veterans $1.25M
17.804 Local Veterans' Employment Representative Program $1.23M
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $1.21M
93.093 Affordable Care Act (aca) Health Profession Opportunity Grants $1.14M
15.634 State Wildlife Grants $1.12M
12.112 Payments to States in Lieu of Real Estate Taxes $1.11M
20.219 Recreational Trails Program $1.08M
93.324 State Health Insurance Assistance Program $1.04M
84.323 Special Education - State Personnel Development $1.03M
84.011 Migrant Education_state Grant Program $1.01M
16.034 Coronavirus Emergency Supplemental Funding Program $1.01M
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $972,996
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $965,250
10.025 Plant and Animal Disease, Pest Control, and Animal Care $959,930
66.817 State and Tribal Response Program Grants $948,137
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $946,833
16.554 National Criminal History Improvement Program (nchip) $929,058
10.934 Feral Swine Eradication and Control Pilot Program (c, Z) $876,888
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $871,081
15.904 Historic Preservation Fund Grants-in-Aid $864,207
93.150 Projects for Assistance in Transition From Homelessness (path) $863,670
17.002 Labor Force Statistics $835,652
90.404 2018 Hava Election Security Grants $807,011
45.025 Promotion of the Arts_partnership Agreements $804,800
93.669 Child Abuse and Neglect State Grants $804,091
64.024 Va Homeless Providers Grant and Per Diem Program $790,075
93.599 Chafee Education and Training Vouchers Program (etv) $782,795
81.041 State Energy Program $759,139
93.439 State Physical Activity and Nutrition (span $704,075
66.460 Nonpoint Source Implementation Grants $675,964
16.813 Nics Act Record Improvement Program $675,368
20.237 Commercial Vehicle Information Systems and Networks $663,962
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $662,224
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $648,515
14.241 Housing Opportunities for Persons with Aids $608,578
93.071 Medicare Enrollment Assistance Program $605,728
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $595,240
17.277 Workforce Investment Act (wia) National Emergency Grants $587,133
93.464 Acl Assistive Technology $582,167
93.603 Adoption Incentive Payments $580,000
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $579,580
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $576,255
20.700 Pipeline Safety Program State Base Grant $572,866
10.069 Conservation Reserve Program $572,157
20.200 Highway Research and Development Program $563,554
93.590 Community-Based Child Abuse Prevention Grants $559,230
10.578 Wic Grants to States (wgs) $536,728
16.593 Residential Substance Abuse Treatment for State Prisoners $531,701
93.301 Small Rural Hospital Improvement Grant Program $527,073
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $513,917
66.454 Water Quality Management Planning $512,809
17.285 Apprenticeship USA Grants $510,012
16.017 Sexual Assault Services Formula Program $506,518
93.564 Child Support Enforcement Research $498,640
93.241 State Rural Hospital Flexibility Program $491,603
20.224 Federal Lands Access Program $483,653
93.586 State Court Improvement Program $483,532
97.029 Flood Mitigation Assistance $479,013
10.170 Specialty Crop Block Grant Program - Farm Bill $470,472
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs $469,795
93.110 Maternal and Child Health Federal Consolidated Programs $467,797
64.115 Veterans Information and Assistance $466,351
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $464,378
15.608 Fish and Wildlife Management Assistance $463,869
16.741 Dna Backlog Reduction Program $462,027
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $459,517
10.093 Voluntary Public Access and Habitat Incentive Program $459,047
10.902 Soil and Water Conservation $443,548
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $441,665
17.600 Mine Health and Safety Grants $432,378
93.369 Acl Independent Living State Grants $415,537
10.579 Child Nutrition Discretionary Grants Limited Availability $402,520
66.040 State Clean Diesel Grant Program $384,541
20.528 Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program $380,965
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $367,354
97.056 Port Security Grant Program $365,896
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $365,381
10.698 State & Private Forestry Cooperative Fire Assistance $364,150
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $364,118
93.165 Grants to States for Loan Repayment $348,688
15.810 National Cooperative Geologic Mapping Program $340,544
15.978 Upper Mississippi River System Long Term Resource Monitoring Program $340,442
93.240 State Capacity Building $334,301
84.184 Safe and Drug-Free Schools and Communities_national Programs $333,341
16.585 Drug Court Discretionary Grant Program $331,502
16.582 Crime Victim Assistance/discretionary Grants $329,583
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $320,899
84.224 Assistive Technology $303,510
93.747 Elder Abuse Prevention Interventions Program $302,263
17.005 Compensation and Working Conditions $299,963
93.945 Assistance Programs for Chronic Disease Prevention and Control $291,407
59.061 State Trade and Export Promotion Pilot Grant Program $283,229
93.336 Behavioral Risk Factor Surveillance System $282,672
93.345 Leading Edge Acceleration Projects (leap) in Health Information Technology $275,581
84.426 Randolph-Sheppard Financial Relief and Restoration Payments $267,416
10.576 Senior Farmers Market Nutrition Program $267,312
10.556 Special Milk Program for Children $259,419
93.155 Rural Health Research Centers $258,376
10.572 Wic Farmers' Market Nutrition Program (fmnp) $254,533
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $249,496
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $235,567
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $233,787
16.710 Public Safety Partnership and Community Policing Grants $231,377
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $225,411
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $224,837
93.251 Early Hearing Detection and Intervention $211,572
10.479 Food Safety Cooperative Agreements $210,111
17.271 Work Opportunity Tax Credit Program (wotc) $205,782
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $198,038
93.643 Children's Justice Grants to States $196,763
93.913 Grants to States for Operation of Offices of Rural Health $196,756
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $195,843
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $195,606
93.597 Grants to States for Access and Visitation Programs $185,009
15.250 Regulation of Surface Coal Mining and Surface Effects of Underground Coal Mining $174,709
66.433 State Underground Water Source Protection $172,325
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $155,164
93.876 Antimicrobial Resistance Surveillance in Retail Food Specimens $154,382
93.639 Aca-Transforming Clinical Practice Initiative: Support and Alignment Networks (sans) $154,135
15.622 Sportfishing and Boating Safety Act $153,875
16.922 Equitable Sharing Program $149,627
20.215 Highway Training and Education $148,552
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $146,993
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $144,592
15.615 Cooperative Endangered Species Conservation Fund $143,864
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $141,542
17.273 Temporary Labor Certification for Foreign Workers $137,219
93.236 Grants to States to Support Oral Health Workforce Activities $134,050
93.270 Adult Viral Hepatitis Prevention and Control $122,811
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $119,817
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $117,517
84.U01 National Assessment of Educational Progress $115,702
93.234 Traumatic Brain Injury State Demonstration Grant Program $111,867
16.839 Stop School Violence $111,087
66.032 State Indoor Radon Grants $105,054
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $102,673
16.609 Project Safe Neighborhoods $102,603
97.050 Presidential Declared Disaster Assistance to Individuals and Households - Other Needs $92,296
10.535 Snap Fraud Framework Implementation Grant $85,534
21.016 Equitable Sharing $83,727
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $78,711
97.041 National Dam Safety Program $70,671
15.814 National Geological and Geophysical Data Preservation Program $65,777
12.620 Troops to Teachers Grant Program $60,273
93.184 Disabilities Prevention $55,962
84.144 Migrant Education_coordination Program $55,878
15.808 U.s. Geological Survey_ Research and Data Collection $53,718
10.351 Rural Business Development Grant $48,788
97.082 Earthquake Consortium $46,785
20.720 State Damage Prevention Program Grants $46,054
15.980 National Ground-Water Monitoring Network $45,719
20.232 Commercial Driver's License Program Improvement Grant $43,425
81.136 Long-Term Surveillance and Maintenance $42,980
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $40,934
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $40,078
97.008 Non-Profit Security Program $38,715
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $35,801
16.U01 FBI Joint Terrorism Task Force $30,448
20.500 Federal Transit_capital Investment Grants $29,895
17.261 Wia Pilots, Demonstrations, and Research Projects $29,784
16.812 Second Chance Act Reentry Initiative $29,218
16.606 State Criminal Alien Assistance Program $27,993
10.163 Market Protection and Promotion $26,400
93.471 Title IV-E Kinship Navigator Program (a) $21,590
10.125 Hazardous Waste Management (b) $18,523
10.435 State Mediation Grants $14,477
15.684 White-Nose Syndrome National Response Implementation $13,829
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort $13,564
10.153 Market News $13,179
16.750 Support for Adam Walsh Act Implementation Grant Program $11,899
10.680 Forest Health Protection $11,309
10.676 Forest Legacy Program $11,160
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $10,974
10.171 Organic Certification Cost Share Programs $10,579
10.674 Wood Utilization Assistance $10,000
20.721 Phmsa Pipeline Safety Program One Call Grant $8,155
20.301 Railroad Safety $7,177
15.433 Flood Control Act Lands $4,977
89.003 National Historical Publications and Records Grants $2,750
45.301 Museums for America $2,672
81.138 State Heating Oil and Propane Program $2,026
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $504
15.981 Water Use and Data Research $48
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $2