FAC Explorer

Finding 7252 (2023-005)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-03
Audit: 9418
Organization: University of Hawaii (HI)
Auditor: Accuit

AI Summary

  • Core Issue: The institution failed to return unearned Title IV funds for one student within the required 45 days after withdrawal.
  • Impacted Requirements: This violates Title 34, Section 668.22(j)(1), which mandates timely remittance of Title IV funds.
  • Recommended Follow-Up: Ensure timely remittance of unearned aid and improve training and staffing in the financial aid office to prevent future issues.

Finding Text

Questioned Costs $ ‐0‐ Finding No. 2023‐005: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.063P – Federal Pell Grant Program Condition During our audit, for 1 out of 15 students selected for testing, the institution failed to remit the institutional portion of unearned Title IV Funds to the Title IV program within 45 days after the institution determined that the student withdrew. Criteria Title 34, Section 668.22(j)(1) of the CFR requires the institution to return the amount of Title IV funds for which it is responsible for as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew. Cause Due to turnover in critical positions within the financial aid office and lack of personnel training, the institution was unable to accurately perform the return of Title IV funds calculations timely. Effect In accordance with 34 CFR 668.84, the Secretary of Education may levy fines and/or penalties on the institution or suspend future participation in federal student financial assistance programs for failure to comply with the requirements applicable to Title IV of the HEA. Context A sample of 15 students who withdrew from the institution and were disbursed a total of $52,812 in Title IV funds was selected for testing from a population of 156 students who withdrew and were disbursed a total of $352,877 in Title IV funds. Our test results found 1 student’s return of Title IV funds was not remitted timely. Our sample was a statistically valid sample. Repeat Finding This is a repeat of prior audit Finding No. 2022‐002. Recommendation We recommend that the institution remit the institutional portion of unearned aid to the appropriate Title IV program within the required 45‐day time period in accordance with federal regulations. Views of Responsible Officials and Planned Corrective Actions The institution is currently in the process of hiring additional personnel to assist in the timely execution of exit counseling to borrowers.

Corrective Action Plan

Finding No. 2023-005: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Heather Florendo, Financial Aid Manager, Honolulu Community College Date Action Taken: 2023–24 Academic Year Return of Title IV Funds Calculations The date of determination (“DOD”) used to determine applicable deadlines in determining R2T4s was based on the date the financial aid specialist pulled the withdrawal report from ReportServer. Methodology used to determine DOD: • DOD used: 11/16/22 (Date report pulled) • 30th day: 12/16/22 • 45th day: 12/31/22 • R2T4 calculation and return completed: 12/15/22 • R2T4 Pell Grant returned: $389 Based on finding: • DOD used: 10/29/22 (date student withdrew per SFAREGF) • 30th day: 11/28/22 • 45th day: 12/13/22 • R2T4 return outside of 45-day window (2 days) Return of Title IV Funds Timing of Calculations Currently, we have one staff member assigned to process all Return of Title IV calculations. The office is in the process of hiring additional staff to assist with the workload created by the Return of Title IV calculation process. For the 2023–24 Academic year, withdrawal reports are pulled weekly. The financial aid specialist tracks the withdrawal date and determines the applicable deadline based on each individual student’s withdrawal date rather than the date the report is pulled.

Categories

Student Financial Aid Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $112.50M
84.063 Federal Pell Grant Program $46.19M
12.019 Pacific Center Disaster (pdc) Program $11.55M
84.031 Higher Education_institutional Aid $8.64M
84.048 Career and Technical Education -- Basic Grants to States $7.18M
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations (b) $6.06M
43.U01 Irtf Operation $6.04M
97.005 State and Local Homeland Security National Training Program $4.36M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $4.12M
93.352 Construction Support $3.34M
11.012 Integrated Ocean Observing System (ioos) $2.99M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.65M
12.550 The Language Flagship Grants to Institutions of Higher Education $2.24M
84.042 Trio_student Support Services $2.22M
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $2.22M
84.371 Striving Readers $1.98M
94.006 Americorps $1.89M
10.511 Smith-Lever Funding (various Programs) $1.82M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $1.68M
84.033 Federal Work-Study Program $1.65M
10.228 Alaska Native Serving and Native Hawaiian Serving Institutions Education Grants $1.54M
12.U03 Other $1.49M
84.007 Federal Supplemental Educational Opportunity Grants $1.47M
15.808 U.s. Geological Survey_ Research and Data Collection $1.40M
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $1.39M
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $1.28M
84.U02 Other $1.23M
84.044 Trio_talent Search $1.06M
11.420 Coastal Zone Management Estuarine Research Reserves $1.03M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $976,424
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $976,220
84.310 Statewide Family Engagement Centers $960,106
10.310 Agriculture and Food Research Initiative (afri) $915,120
93.778 Medical Assistance Program $911,954
20.RD Other $899,990
11.405 Cooperative Institute (inter-Agency Funded Activities) $891,596
59.037 Small Business Development Centers $870,786
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $845,298
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $840,912
15.818 Volcano Hazards Program Research and Monitoring $826,277
15.615 Cooperative Endangered Species Conservation Fund $748,737
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $746,422
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $746,134
93.495 Community Health Workers for Public Health Response and Resilient $617,308
93.165 Grants to States for Loan Repayment $609,888
15.605 Sport Fish Restoration Program $602,812
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $588,881
93.157 Centers of Excellence $548,738
93.959 Block Grants for Prevention and Treatment of Substance Abuse $536,668
93.874 Strengthening the Public Health System in US-Affiliated Pacific Islands (non-Pphf) $528,413
93.822 Health Careers Opportunity Program $522,312
15.678 Cooperative Ecosystem Studies Units $504,690
84.047 Trio_upward Bound $497,078
10.514 Expanded Food and Nutrition Education Program $494,663
10.912 Environmental Quality Incentives Program $489,663
11.805 Mbda Business Center $489,299
93.398 Cancer Research Manpower $474,233
21.027 Coronavirus State and Local Fiscal Recovery Funds $465,657
84.372 Statewide Longitudinal Data Systems $463,187
93.369 Acl Independent Living State Grants $459,485
81.113 Defense Nuclear Nonproliferation Research $457,456
12.U04 Other $435,908
84.206 Javits Gifted and Talented Students Education $435,417
45.149 Promotion of the Humanities_division of Preservation and Access $416,169
93.211 Telehealth Programs $411,179
59.044 Veterans Outreach Program $399,699
97.132 Financial Assistance for Countering Violent Extremism $393,994
93.U02 Other $392,933
11.467 Meteorologic and Hydrologic Modernization Development $377,410
93.310 Trans-Nih Research Support $363,165
84.066 Trio_educational Opportunity Centers $361,908
93.747 Elder Abuse Prevention Interventions Program $354,627
93.838 Lung Diseases Research $353,344
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $351,047
84.365 English Language Acquisition State Grants $341,362
20.U01 Other $339,942
84.335 Child Care Access Means Parents in School $330,949
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $329,462
12.002 Procurement Technical Assistance for Business Firms $320,207
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $312,448
93.866 Aging Research $306,449
93.788 Opioid Str $298,997
93.667 Social Services Block Grant $295,586
10.202 Cooperative Forestry Research $289,535
12.431 Basic Scientific Research $288,844
84.259 Native Hawaiian Career and Technical Education $287,374
21.029 Coronavirus Capital Projects Fund Program $283,816
15.614 Coastal Wetlands Planning, Protection and Restoration Program $276,247
93.493 Congressional Directives $269,744
10.680 Forest Health Protection $269,424
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $262,644
98.U01 Other $258,989
93.297 Teenage Pregnancy Prevention Program $255,815
59.075 Shuttered Venue Operators Grant Program $254,973
45.161 Promotion of the Humanities_research $251,564
93.982 Mental Health Disaster Assistance and Emergency Mental Health $250,000
93.958 Block Grants for Community Mental Health Services $247,842
32.006 Covid-19 Telehealth Program $243,376
93.556 Promoting Safe and Stable Families $241,815
84.382 Strengthening Minority-Serving Institutions $234,385
12.903 Gencyber Grants Program $232,808
21.019 Coronavirus Relief Fund $231,343
93.326 Strengthening Public Health Through Surveillance, Epidemiologic Research, Disease Detection and Prevention $222,454
19.U01 Other $222,008
93.932 Native Hawaiian Health Care Systems $219,677
84.129 Rehabilitation Long-Term Training $212,669
93.837 Cardiovascular Diseases Research $207,564
93.145 Aids Education and Training Centers $205,271
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $202,372
93.113 Environmental Health $199,687
81.041 State Energy Program $197,536
10.684 International Forestry Programs $196,504
12.900 Language Grant Program $194,527
10.516 Rural Health and Safety Education Competitive Grants Program $190,364
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $187,565
10.001 Agricultural Research_basic and Applied Research $185,341
93.217 Family Planning_services $180,592
93.250 Geriatric Academic Career Awards Department of Health and Human Services (b) $179,648
15.RD Other $176,144
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $172,710
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $171,483
94.003 State Commissions $166,191
98.RD Other $165,571
20.701 University Transportation Centers Program $161,131
84.229 Language Resource Centers $160,503
81.RD Other $155,226
03.312 National Leadership Grants $154,278
15.232 Wildland Fire Research and Studies Program $151,849
12.902 Information Security Grants $148,417
47.041 Engineering $148,213
98.001 Usaid Foreign Assistance for Programs Overseas $143,681
15.634 State Wildlife Grants $141,801
15.812 Cooperative Research Units Program $140,632
93.394 Cancer Detection and Diagnosis Research $133,787
11.431 Climate and Atmospheric Research $131,969
10.320 Sun Grant Program $131,704
96.008 Social Security - Work Incentives Planning and Assistance Program $131,483
11.303 Economic Development_technical Assistance $130,446
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $130,291
93.226 Research on Healthcare Costs, Quality and Outcomes $128,045
12.335 Navy Command, Control, Communications, Computers, Intelligence, Surveillance, and Reconnaissance $127,517
97.RD Other $125,856
43.003 Exploration $122,828
81.U01 Other $121,234
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $120,893
11.008 Noaa Mission-Related Education Awards $120,513
10.351 Rural Business Development Grant $119,777
11.469 Congressionally Identified Awards and Projects $119,544
12.910 Research and Technology Development $117,481
10.200 Grants for Agricultural Research, Special Research Grants $116,328
10.329 Crop Protection and Pest Management Competitive Grants Program $114,514
93.396 Cancer Biology Research $114,477
84.021 Overseas Programs - Group Projects Abroad $113,435
43.U02 Other $112,368
66.460 Nonpoint Source Implementation Grants $112,126
10.500 Cooperative Extension Service $111,870
47.084 Nsf Technology, Innovation, and Partnerships $110,562
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $109,130
20.205 Highway Planning and Construction $107,981
10.855 Distance Learning and Telemedicine Loans and Grants $106,296
93.732 Mental and Behavioral Health Education and Training Grants $104,250
84.362 Native Hawaiian Education $103,006
10.664 Cooperative Forestry Assistance $99,342
93.270 Adult Viral Hepatitis Prevention and Control $97,198
93.434 Every Student Succeeds Act/preschool Development Grants $94,662
11.439 Marine Mammal Data Program $92,725
66.461 Regional Wetland Program Development Grants $91,296
10.934 Feral Swine Eradication and Control Pilot Program (c, Z) $91,259
20.200 Highway Research and Development Program $91,170
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $88,714
11.437 Pacific Fisheries Data Program $85,058
43.009 Cross Agency Support $84,945
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $82,670
20.616 National Priority Safety Programs $82,518
93.059 Training in General, Pediatric, and Public Health Dentistry $78,182
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $77,433
11.454 Unallied Management Projects $74,663
97.039 Hazard Mitigation Grant $73,467
47.049 Mathematical and Physical Sciences $73,355
14.267 Continuum of Care Program $73,258
47.076 Education and Human Resources $72,384
11.419 Coastal Zone Management Administration Awards $71,987
19.RD Other $71,974
12.420 Military Medical Research and Development $71,725
11.473 Office for Coastal Management $71,226
10.574 Team Nutrition Grants $70,639
93.137 Community Programs to Improve Minority Health Grant Program $70,325
93.011 National Organizations of State and Local Officials $69,318
93.855 Allergy, Immunology and Transplantation Research $69,214
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $65,916
20.109 Air Transportation Centers of Excellence $65,301
11.429 Marine Sanctuary Program $64,818
93.387 National and State Tobacco Control Program (b) $64,212
93.103 Food and Drug Administration_research $63,234
11.802 Minority Business Resource Development $61,295
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $61,281
15.630 Coastal Program $60,705
03.301 Museums for America $60,689
11.472 Unallied Science Program $60,273
93.307 Minority Health and Health Disparities Research $59,544
10.215 Sustainable Agriculture Research and Education $59,425
10.311 Beginning Farmer and Rancher Development Program $59,275
81.049 Office of Science Financial Assistance Program $58,341
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $57,766
10.515 Renewable Resources Extension Act and National Focus Fund Projects $54,472
10.170 Specialty Crop Block Grant Program - Farm Bill $53,808
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $51,766
93.888 Specially Selected Health Projects $51,506
45.U01 Other $51,263
93.399 Cancer Control $50,846
94.008 Commission Investment Fund $50,315
10.932 Regional Conservation Partnership Program $49,679
12.U06 Other $49,501
10.674 Wood Utilization Assistance $48,931
12.401 National Guard Military Operations and Maintenance (o&m) Projects $47,083
16.726 Juvenile Mentoring Program $46,856
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $46,096
93.172 Human Genome Research $45,076
43.008 Education $44,793
93.991 Preventive Health and Health Services Block Grant $44,075
12.U01 Other $43,388
10.220 Higher Education - Multicultural Scholars Grant Program $41,283
10.025 Plant and Animal Disease, Pest Control, and Animal Care $41,210
10.577 Snap Partnership Grant $40,470
84.RD Other $39,564
11.417 Sea Grant Support $39,539
08.U01 Other $39,282
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $37,989
99.RD Other $37,976
11.482 Coral Reef Conservation Program $37,500
11.035 Broadband Equity, Access, and Deployment Program $35,507
47.RD Other $35,453
93.U03 Other $34,381
93.273 Alcohol Research Programs $34,308
19.015 Cultural, Technical and Educational Centers $34,041
93.251 Early Hearing Detection and Intervention $33,505
93.136 Injury Prevention and Control Research and State and Community Based Programs $32,928
16.812 Second Chance Act Reentry Initiative $32,636
11.468 Applied Meteorological Research $32,446
11.U01 Other $32,292
10.309 Specialty Crop Research Initiative $32,207
11.441 Regional Fishery Management Councils $32,193
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $32,126
97.U01 Other $31,908
64.RD Other $31,722
15.944 Natural Resource Stewardship $31,714
93.940 Hiv Prevention Activities_health Department Based $31,238
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $29,594
66.509 Science to Achieve Results (star) Research Program $29,421
11.023 Science, Technology, Engineering, and Mathematics (stem) Talent Challenge Program $28,831
15.815 National Land Remote Sensing_education Outreach and Research $28,719
15.654 Visitor Facility Enhancements - Refuges and Wildlife $28,224
93.279 Drug Abuse and Addiction Research Programs $28,012
12.740 Past Conflict Accounting $27,737
11.RD Other $27,544
47.083 Integrative Activities $27,436
12.RD Other $27,010
10.332 Agricultural Genome to Phenome Initiative $26,749
14.218 Community Development Block Grants/entitlement Grants $26,116
93.470 Alzheimer's Disease Program Initiative (adpi) $25,379
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $25,228
93.879 Medical Library Assistance $24,456
14.RD Other $24,224
93.361 Nursing Research $24,167
15.611 Wildlife Restoration and Basic Hunter Education $23,940
15.608 Fish and Wildlife Management Assistance $23,732
10.307 Organic Agriculture Research and Extension Initiative $22,390
10.336 Veterinary Services Grant Program $22,292
15.670 Adaptive Science $21,699
93.994 Maternal and Child Health Services Block Grant to the States $21,697
93.859 Biomedical Research and Research Training $20,754
10.678 Forest Stewardship Program $19,691
11.307 Economic Adjustment Assistance $19,667
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $19,388
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $19,110
84.116 Fund for the Improvement of Postsecondary Education $18,849
20.215 Highway Training and Education $18,352
84.019 Overseas Programs - Faculty Research Abroad $17,967
66.605 Performance Partnership Grants $17,568
10.334 Enhancing Agricultural Opportunities for Military Veterans Competitive Grants Program $17,534
93.914 Hiv Emergency Relief Project Grants $17,280
12.017 Readiness and Environmental Protection Integration (repi) Program $17,140
93.393 Cancer Cause and Prevention Research $17,071
10.304 Homeland Security_agricultural $16,446
10.558 Child and Adult Care Food Program $16,341
43.012 Space Technology $16,244
21.026 Homeowner Assistance Fund $16,227
12.905 Cybersecurity Core Curriculum $16,072
93.U01 Other $15,989
47.074 Biological Sciences $15,915
81.089 Fossil Energy Research and Development $15,506
47.070 Computer and Information Science and Engineering $15,404
03.313 Laura Bush 21st Century Librarian Program $15,197
12.U05 Other $14,972
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $14,756
93.110 Maternal and Child Health Federal Consolidated Programs $14,550
15.875 Economic, Social, and Political Development of the Territories $14,156
93.917 Hiv Care Formula Grants $13,421
15.664 Fish and Wildlife Coordination and Assistance Programs $13,079
59.058 Federal and State Technology Partnership Program $12,971
11.011 Ocean Exploration $11,989
47.079 Office of International Science and Engineering $11,369
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $11,362
99.U03 Other $11,267
10.699 Partnership Agreements $11,091
15.805 Assistance to State Water Resources Research Institutes $9,896
45.129 Promotion of the Humanities_federal/state Partnership $9,828
15.820 National Climate Change and Wildlife Science Center $9,617
10.207 Animal Health and Disease Research $9,342
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $9,220
66.472 Beach Monitoring and Notification Program Implementation Grants $8,504
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8,225
10.U03 Other $7,933
93.516 Affordable Care Act (aca) Public Health Training Centers Program $7,428
10.229 Extension Collaborative on Immunization Teaching & Engagement $7,396
45.024 Promotion of the Arts_grants to Organizations and Individuals $7,355
84.425 Education Stabilization Fund $7,332
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $7,004
81.U02 Other $6,586
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $6,493
15.631 Partners for Fish and Wildlife $6,205
10.961 Scientific Cooperation and Research $5,969
10.217 Higher Education - Institution Challenge Grants Program $5,697
45.025 Promotion of the Arts_partnership Agreements $5,000
10.675 Urban and Community Forestry Program $4,430
47.078 Polar Programs $4,020
99.U02 Other $3,973
11.407 Interjurisdictional Fisheries Act of 1986 $3,866
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $3,408
10.U02 Other $3,340
45.164 Promotion of the Humanities_public Programs $2,980
15.981 Water Use and Data Research $2,863
84.U01 Other $2,766
10.931 Agricultural Conservation Easement Program $2,756
10.212 Small Business Innovation Research $2,433
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2,400
14.U01 Other $2,059
19.U02 Other $1,846
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $1,633
93.395 Cancer Treatment Research $1,509
43.RD Other $1,329
47.075 Social, Behavioral, and Economic Sciences $1,183
43.U01 Other $1,127
10.902 Soil and Water Conservation $1,090
59.061 State Trade and Export Promotion Pilot Grant Program $1,067
93.397 Cancer Centers Support Grants $931
11.017 Ocean Acidification Program (oap) $708
10.522 Food and Agriculture Service Learning Program $678
19.009 Academic Exchange Programs - Undergraduate Programs $588
93.RD Other $553
81.087 Renewable Energy Research and Development $445
10.RD Other $421
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $377
93.969 Pphf Geriatric Education Centers $373
11.452 Unallied Industry Projects $301
10.962 Cochran Fellowship Program-International Training-Foreign Participant $256
12.800 Air Force Defense Research Sciences Program $211
12.300 Basic and Applied Scientific Research $171
45.169 Promotion of the Humanities_office of Digital Humanities $47
10.U01 Other $2
43.001 Science $1
47.050 Geosciences $-1
10.534 Cacfp Meal Service Training Grants $-60
93.865 Child Health and Human Development Extramural Research $-932
81.135 Advanced Research Projects Agency - Energy $-9,785
93.242 Mental Health Research Grants $-11,890