FAC Explorer

Finding 948996 (2023-002)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-03-05
Audit: 293651
Organization: Boise State University (ID)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University failed to report certain federal costs from Fiscal Year 2022 in the correct fiscal year, leading to non-compliance with federal reporting requirements.
  • Impacted Requirements: This issue violates 2 CFR 200.502 regarding the timing of federal award expenditures and 2 CFR 200.510 concerning the accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA).
  • Recommended Follow-Up: The University should review and improve its cutoff procedures to ensure all federal costs are accurately identified and reported in the appropriate fiscal year.

Finding Text

Criteria or specific requirement: Entities receiving federal awards must identify in its accounts all federal awards expended and report those amounts on the Schedule of Expenditures of Federal Awards for the period the federal award was expensed. Specifically, in accordance with Uniform Administrative Requirements outlined in 2 CFR 200, the guidance states: Per 2 CFR 200.502, The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Per 2 CFR 200.303, entities must establish and maintain internal controls which provide reasonable assurance that federal award expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, per 2 CFR 200.510, the Schedule of Expenditures of Federal Awards (SEFA) must be prepared to reflect the awards for the period covered by the auditee’s financial statements. Lastly, section 2 CFR 200.510 states that for costs to be allowable, they should be determined in accordance with generally accepted accounting principles (with exceptions provided in that part). Condition: The University’s year-end cutoff controls allowed for certain costs from Fiscal Year 2022 to not be reported in the Fiscal Year 2022 SEFA but rather reported in the Fiscal Year 2023 SEFA. Context: During our testing of 40 payroll transactions, we found one instance of 2022 fringe benefits being charged to a federal program in 2023. In addition, during our testing of 40 general disbursements transactions, we identified four instances of 2022 costs being charged to federal programs in 2023. Questioned costs: Known amounts of 2022 costs included in the 2023 SEFA was $3,214. (ALNs: 47.041, 47.083, 93.866, and 10.310 Award Numbers: 1663642, 1757324, R01AG059923, and 2022-67020-36410) Cause: Per the University, the cause for the five exceptions were due to: The one payroll exception was due to the 2021-2022 Human Capital Management (HCM) implementation and the issues that implementation brought about. As disclosed in a direct communication with the University’s cognizant agency, the initial custom software used for the allocation of fringe benefit costs did not work appropriately. As a result, throughout 2022, the University dedicated significant resources to address the HCM shortcomings. Then, in 2023, various corrections were made (again, as disclosed to the cognizant agency.) This sample was one of those costs that was identified as not properly being allocated to the federal program in the prior year; thus, was charged to the federal government in the current fiscal year. Three of the four general disbursement exceptions related to the University’s procurement card accrual policy. Currently, the University’s accrues for procurement card purchases through June 23, which leaves seven days of activity that flows into the next fiscal year. Three of our samples relate to procurement card charges incurred during these seven days. The last of the four general disbursements that related to a prior year but reported in the Fiscal Year 2023 was due to a staffing issue. A key employee responsible for monitoring specific departmental charges fell ill and was out for a period of time. Upon the employee’s return, the employee spent time analyzing charges and identified the cost that should have been recorded as a federal charge in the prior year; thus, then charged the federal agency in Fiscal Year 2023. Effect: The University was out of compliance as it relates to identifying and reporting federal costs in the period incurred. Repeat finding: No Recommendation: We recommend the University evaluate its cutoff procedures to ensure federal costs are identified and reported in the correct fiscal year. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Questioned Costs Reporting Procurement, Suspension & Debarment

Other Findings in this Audit

  • 372397 2023-001
    Significant Deficiency
  • 372398 2023-001
    Significant Deficiency
  • 372399 2023-001
    Significant Deficiency
  • 372400 2023-001
    Significant Deficiency
  • 372401 2023-001
    Significant Deficiency
  • 372402 2023-001
    Significant Deficiency
  • 372403 2023-001
    Significant Deficiency
  • 372404 2023-001
    Significant Deficiency
  • 372405 2023-001
    Significant Deficiency
  • 372406 2023-001
    Significant Deficiency
  • 372407 2023-001
    Significant Deficiency
  • 372408 2023-001
    Significant Deficiency
  • 372409 2023-001
    Significant Deficiency
  • 372410 2023-001
    Significant Deficiency
  • 372411 2023-001
    Significant Deficiency
  • 372412 2023-001
    Significant Deficiency
  • 372413 2023-001
    Significant Deficiency
  • 372414 2023-001
    Significant Deficiency
  • 372415 2023-001
    Significant Deficiency
  • 372416 2023-001
    Significant Deficiency
  • 372417 2023-001
    Significant Deficiency
  • 372418 2023-001
    Significant Deficiency
  • 372419 2023-001
    Significant Deficiency
  • 372420 2023-001
    Significant Deficiency
  • 372421 2023-001
    Significant Deficiency
  • 372422 2023-001
    Significant Deficiency
  • 372423 2023-001
    Significant Deficiency
  • 372424 2023-001
    Significant Deficiency
  • 372425 2023-001
    Significant Deficiency
  • 372426 2023-001
    Significant Deficiency
  • 372427 2023-001
    Significant Deficiency
  • 372428 2023-001
    Significant Deficiency
  • 372429 2023-001
    Significant Deficiency
  • 372430 2023-001
    Significant Deficiency
  • 372431 2023-001
    Significant Deficiency
  • 372432 2023-001
    Significant Deficiency
  • 372433 2023-001
    Significant Deficiency
  • 372434 2023-001
    Significant Deficiency
  • 372435 2023-001
    Significant Deficiency
  • 372436 2023-001
    Significant Deficiency
  • 372437 2023-001
    Significant Deficiency
  • 372438 2023-001
    Significant Deficiency
  • 372439 2023-001
    Significant Deficiency
  • 372440 2023-001
    Significant Deficiency
  • 372441 2023-001
    Significant Deficiency
  • 372442 2023-001
    Significant Deficiency
  • 372443 2023-001
    Significant Deficiency
  • 372444 2023-001
    Significant Deficiency
  • 372445 2023-001
    Significant Deficiency
  • 372446 2023-001
    Significant Deficiency
  • 372447 2023-001
    Significant Deficiency
  • 372448 2023-001
    Significant Deficiency
  • 372449 2023-001
    Significant Deficiency
  • 372450 2023-001
    Significant Deficiency
  • 372451 2023-001
    Significant Deficiency
  • 372452 2023-001
    Significant Deficiency
  • 372453 2023-001
    Significant Deficiency
  • 372454 2023-001
    Significant Deficiency
  • 372455 2023-001
    Significant Deficiency
  • 372456 2023-001
    Significant Deficiency
  • 372457 2023-001
    Significant Deficiency
  • 372458 2023-001
    Significant Deficiency
  • 372459 2023-001
    Significant Deficiency
  • 372460 2023-001
    Significant Deficiency
  • 372461 2023-001
    Significant Deficiency
  • 372462 2023-001
    Significant Deficiency
  • 372463 2023-001
    Significant Deficiency
  • 372464 2023-001
    Significant Deficiency
  • 372465 2023-001
    Significant Deficiency
  • 372466 2023-001
    Significant Deficiency
  • 372467 2023-001
    Significant Deficiency
  • 372468 2023-001
    Significant Deficiency
  • 372469 2023-001
    Significant Deficiency
  • 372470 2023-001
    Significant Deficiency
  • 372471 2023-001
    Significant Deficiency
  • 372472 2023-001
    Significant Deficiency
  • 372473 2023-001
    Significant Deficiency
  • 372474 2023-001
    Significant Deficiency
  • 372475 2023-001
    Significant Deficiency
  • 372476 2023-001
    Significant Deficiency
  • 372477 2023-001
    Significant Deficiency
  • 372478 2023-001
    Significant Deficiency
  • 372479 2023-001
    Significant Deficiency
  • 372480 2023-001
    Significant Deficiency
  • 372481 2023-001
    Significant Deficiency
  • 372482 2023-001
    Significant Deficiency
  • 372483 2023-001
    Significant Deficiency
  • 372484 2023-002
    Significant Deficiency
  • 372485 2023-002
    Significant Deficiency
  • 372486 2023-002
    Significant Deficiency
  • 372487 2023-002
    Significant Deficiency
  • 372488 2023-002
    Significant Deficiency
  • 372489 2023-002
    Significant Deficiency
  • 372490 2023-002
    Significant Deficiency
  • 372491 2023-002
    Significant Deficiency
  • 372492 2023-002
    Significant Deficiency
  • 372493 2023-002
    Significant Deficiency
  • 372494 2023-002
    Significant Deficiency
  • 372495 2023-002
    Significant Deficiency
  • 372496 2023-002
    Significant Deficiency
  • 372497 2023-002
    Significant Deficiency
  • 372498 2023-002
    Significant Deficiency
  • 372499 2023-002
    Significant Deficiency
  • 372500 2023-002
    Significant Deficiency
  • 372501 2023-002
    Significant Deficiency
  • 372502 2023-002
    Significant Deficiency
  • 372503 2023-002
    Significant Deficiency
  • 372504 2023-002
    Significant Deficiency
  • 372505 2023-002
    Significant Deficiency
  • 372506 2023-002
    Significant Deficiency
  • 372507 2023-002
    Significant Deficiency
  • 372508 2023-002
    Significant Deficiency
  • 372509 2023-002
    Significant Deficiency
  • 372510 2023-002
    Significant Deficiency
  • 372511 2023-002
    Significant Deficiency
  • 372512 2023-002
    Significant Deficiency
  • 372513 2023-002
    Significant Deficiency
  • 372514 2023-002
    Significant Deficiency
  • 372515 2023-002
    Significant Deficiency
  • 372516 2023-002
    Significant Deficiency
  • 372517 2023-002
    Significant Deficiency
  • 372518 2023-002
    Significant Deficiency
  • 372519 2023-002
    Significant Deficiency
  • 372520 2023-002
    Significant Deficiency
  • 372521 2023-002
    Significant Deficiency
  • 372522 2023-002
    Significant Deficiency
  • 372523 2023-002
    Significant Deficiency
  • 372524 2023-002
    Significant Deficiency
  • 372525 2023-002
    Significant Deficiency
  • 372526 2023-002
    Significant Deficiency
  • 372527 2023-002
    Significant Deficiency
  • 372528 2023-002
    Significant Deficiency
  • 372529 2023-002
    Significant Deficiency
  • 372530 2023-002
    Significant Deficiency
  • 372531 2023-002
    Significant Deficiency
  • 372532 2023-002
    Significant Deficiency
  • 372533 2023-002
    Significant Deficiency
  • 372534 2023-002
    Significant Deficiency
  • 372535 2023-002
    Significant Deficiency
  • 372536 2023-002
    Significant Deficiency
  • 372537 2023-002
    Significant Deficiency
  • 372538 2023-002
    Significant Deficiency
  • 372539 2023-002
    Significant Deficiency
  • 372540 2023-002
    Significant Deficiency
  • 372541 2023-002
    Significant Deficiency
  • 372542 2023-002
    Significant Deficiency
  • 372543 2023-002
    Significant Deficiency
  • 372544 2023-002
    Significant Deficiency
  • 372545 2023-002
    Significant Deficiency
  • 372546 2023-002
    Significant Deficiency
  • 372547 2023-002
    Significant Deficiency
  • 372548 2023-002
    Significant Deficiency
  • 372549 2023-002
    Significant Deficiency
  • 372550 2023-002
    Significant Deficiency
  • 372551 2023-002
    Significant Deficiency
  • 372552 2023-002
    Significant Deficiency
  • 372553 2023-002
    Significant Deficiency
  • 372554 2023-002
    Significant Deficiency
  • 372555 2023-002
    Significant Deficiency
  • 372556 2023-002
    Significant Deficiency
  • 372557 2023-002
    Significant Deficiency
  • 372558 2023-002
    Significant Deficiency
  • 372559 2023-002
    Significant Deficiency
  • 372560 2023-002
    Significant Deficiency
  • 372561 2023-002
    Significant Deficiency
  • 372562 2023-002
    Significant Deficiency
  • 372563 2023-002
    Significant Deficiency
  • 372564 2023-002
    Significant Deficiency
  • 372565 2023-002
    Significant Deficiency
  • 372566 2023-002
    Significant Deficiency
  • 372567 2023-002
    Significant Deficiency
  • 372568 2023-002
    Significant Deficiency
  • 372569 2023-002
    Significant Deficiency
  • 372570 2023-002
    Significant Deficiency
  • 948839 2023-001
    Significant Deficiency
  • 948840 2023-001
    Significant Deficiency
  • 948841 2023-001
    Significant Deficiency
  • 948842 2023-001
    Significant Deficiency
  • 948843 2023-001
    Significant Deficiency
  • 948844 2023-001
    Significant Deficiency
  • 948845 2023-001
    Significant Deficiency
  • 948846 2023-001
    Significant Deficiency
  • 948847 2023-001
    Significant Deficiency
  • 948848 2023-001
    Significant Deficiency
  • 948849 2023-001
    Significant Deficiency
  • 948850 2023-001
    Significant Deficiency
  • 948851 2023-001
    Significant Deficiency
  • 948852 2023-001
    Significant Deficiency
  • 948853 2023-001
    Significant Deficiency
  • 948854 2023-001
    Significant Deficiency
  • 948855 2023-001
    Significant Deficiency
  • 948856 2023-001
    Significant Deficiency
  • 948857 2023-001
    Significant Deficiency
  • 948858 2023-001
    Significant Deficiency
  • 948859 2023-001
    Significant Deficiency
  • 948860 2023-001
    Significant Deficiency
  • 948861 2023-001
    Significant Deficiency
  • 948862 2023-001
    Significant Deficiency
  • 948863 2023-001
    Significant Deficiency
  • 948864 2023-001
    Significant Deficiency
  • 948865 2023-001
    Significant Deficiency
  • 948866 2023-001
    Significant Deficiency
  • 948867 2023-001
    Significant Deficiency
  • 948868 2023-001
    Significant Deficiency
  • 948869 2023-001
    Significant Deficiency
  • 948870 2023-001
    Significant Deficiency
  • 948871 2023-001
    Significant Deficiency
  • 948872 2023-001
    Significant Deficiency
  • 948873 2023-001
    Significant Deficiency
  • 948874 2023-001
    Significant Deficiency
  • 948875 2023-001
    Significant Deficiency
  • 948876 2023-001
    Significant Deficiency
  • 948877 2023-001
    Significant Deficiency
  • 948878 2023-001
    Significant Deficiency
  • 948879 2023-001
    Significant Deficiency
  • 948880 2023-001
    Significant Deficiency
  • 948881 2023-001
    Significant Deficiency
  • 948882 2023-001
    Significant Deficiency
  • 948883 2023-001
    Significant Deficiency
  • 948884 2023-001
    Significant Deficiency
  • 948885 2023-001
    Significant Deficiency
  • 948886 2023-001
    Significant Deficiency
  • 948887 2023-001
    Significant Deficiency
  • 948888 2023-001
    Significant Deficiency
  • 948889 2023-001
    Significant Deficiency
  • 948890 2023-001
    Significant Deficiency
  • 948891 2023-001
    Significant Deficiency
  • 948892 2023-001
    Significant Deficiency
  • 948893 2023-001
    Significant Deficiency
  • 948894 2023-001
    Significant Deficiency
  • 948895 2023-001
    Significant Deficiency
  • 948896 2023-001
    Significant Deficiency
  • 948897 2023-001
    Significant Deficiency
  • 948898 2023-001
    Significant Deficiency
  • 948899 2023-001
    Significant Deficiency
  • 948900 2023-001
    Significant Deficiency
  • 948901 2023-001
    Significant Deficiency
  • 948902 2023-001
    Significant Deficiency
  • 948903 2023-001
    Significant Deficiency
  • 948904 2023-001
    Significant Deficiency
  • 948905 2023-001
    Significant Deficiency
  • 948906 2023-001
    Significant Deficiency
  • 948907 2023-001
    Significant Deficiency
  • 948908 2023-001
    Significant Deficiency
  • 948909 2023-001
    Significant Deficiency
  • 948910 2023-001
    Significant Deficiency
  • 948911 2023-001
    Significant Deficiency
  • 948912 2023-001
    Significant Deficiency
  • 948913 2023-001
    Significant Deficiency
  • 948914 2023-001
    Significant Deficiency
  • 948915 2023-001
    Significant Deficiency
  • 948916 2023-001
    Significant Deficiency
  • 948917 2023-001
    Significant Deficiency
  • 948918 2023-001
    Significant Deficiency
  • 948919 2023-001
    Significant Deficiency
  • 948920 2023-001
    Significant Deficiency
  • 948921 2023-001
    Significant Deficiency
  • 948922 2023-001
    Significant Deficiency
  • 948923 2023-001
    Significant Deficiency
  • 948924 2023-001
    Significant Deficiency
  • 948925 2023-001
    Significant Deficiency
  • 948926 2023-002
    Significant Deficiency
  • 948927 2023-002
    Significant Deficiency
  • 948928 2023-002
    Significant Deficiency
  • 948929 2023-002
    Significant Deficiency
  • 948930 2023-002
    Significant Deficiency
  • 948931 2023-002
    Significant Deficiency
  • 948932 2023-002
    Significant Deficiency
  • 948933 2023-002
    Significant Deficiency
  • 948934 2023-002
    Significant Deficiency
  • 948935 2023-002
    Significant Deficiency
  • 948936 2023-002
    Significant Deficiency
  • 948937 2023-002
    Significant Deficiency
  • 948938 2023-002
    Significant Deficiency
  • 948939 2023-002
    Significant Deficiency
  • 948940 2023-002
    Significant Deficiency
  • 948941 2023-002
    Significant Deficiency
  • 948942 2023-002
    Significant Deficiency
  • 948943 2023-002
    Significant Deficiency
  • 948944 2023-002
    Significant Deficiency
  • 948945 2023-002
    Significant Deficiency
  • 948946 2023-002
    Significant Deficiency
  • 948947 2023-002
    Significant Deficiency
  • 948948 2023-002
    Significant Deficiency
  • 948949 2023-002
    Significant Deficiency
  • 948950 2023-002
    Significant Deficiency
  • 948951 2023-002
    Significant Deficiency
  • 948952 2023-002
    Significant Deficiency
  • 948953 2023-002
    Significant Deficiency
  • 948954 2023-002
    Significant Deficiency
  • 948955 2023-002
    Significant Deficiency
  • 948956 2023-002
    Significant Deficiency
  • 948957 2023-002
    Significant Deficiency
  • 948958 2023-002
    Significant Deficiency
  • 948959 2023-002
    Significant Deficiency
  • 948960 2023-002
    Significant Deficiency
  • 948961 2023-002
    Significant Deficiency
  • 948962 2023-002
    Significant Deficiency
  • 948963 2023-002
    Significant Deficiency
  • 948964 2023-002
    Significant Deficiency
  • 948965 2023-002
    Significant Deficiency
  • 948966 2023-002
    Significant Deficiency
  • 948967 2023-002
    Significant Deficiency
  • 948968 2023-002
    Significant Deficiency
  • 948969 2023-002
    Significant Deficiency
  • 948970 2023-002
    Significant Deficiency
  • 948971 2023-002
    Significant Deficiency
  • 948972 2023-002
    Significant Deficiency
  • 948973 2023-002
    Significant Deficiency
  • 948974 2023-002
    Significant Deficiency
  • 948975 2023-002
    Significant Deficiency
  • 948976 2023-002
    Significant Deficiency
  • 948977 2023-002
    Significant Deficiency
  • 948978 2023-002
    Significant Deficiency
  • 948979 2023-002
    Significant Deficiency
  • 948980 2023-002
    Significant Deficiency
  • 948981 2023-002
    Significant Deficiency
  • 948982 2023-002
    Significant Deficiency
  • 948983 2023-002
    Significant Deficiency
  • 948984 2023-002
    Significant Deficiency
  • 948985 2023-002
    Significant Deficiency
  • 948986 2023-002
    Significant Deficiency
  • 948987 2023-002
    Significant Deficiency
  • 948988 2023-002
    Significant Deficiency
  • 948989 2023-002
    Significant Deficiency
  • 948990 2023-002
    Significant Deficiency
  • 948991 2023-002
    Significant Deficiency
  • 948992 2023-002
    Significant Deficiency
  • 948993 2023-002
    Significant Deficiency
  • 948994 2023-002
    Significant Deficiency
  • 948995 2023-002
    Significant Deficiency
  • 948997 2023-002
    Significant Deficiency
  • 948998 2023-002
    Significant Deficiency
  • 948999 2023-002
    Significant Deficiency
  • 949000 2023-002
    Significant Deficiency
  • 949001 2023-002
    Significant Deficiency
  • 949002 2023-002
    Significant Deficiency
  • 949003 2023-002
    Significant Deficiency
  • 949004 2023-002
    Significant Deficiency
  • 949005 2023-002
    Significant Deficiency
  • 949006 2023-002
    Significant Deficiency
  • 949007 2023-002
    Significant Deficiency
  • 949008 2023-002
    Significant Deficiency
  • 949009 2023-002
    Significant Deficiency
  • 949010 2023-002
    Significant Deficiency
  • 949011 2023-002
    Significant Deficiency
  • 949012 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans - Unsubsidized $40.19M
84.063 Federal Pell Grant Program $20.73M
84.268 Federal Direct Student Loans - Subsidized $17.70M
84.268 Federal Direct Student Loans - Parent $16.47M
93.859 Biomedical Research and Research Training $4.41M
84.038 Federal Perkins Loan Program (note 4) $3.76M
81.049 Office of Science Financial Assistance Program $3.06M
47.076 Stem Education (formerly Education and Human Resources) $2.96M
47.083 Integrative Activities $2.81M
81.U01 Energy Contracts $2.24M
12.300 Basic and Applied Scientific Research $1.79M
84.027 Special Education_grants to States $1.49M
47.041 Engineering $1.45M
84.047 Trio Upward Bound $1.43M
84.042 Trio Student Support Services $1.35M
11.611 Manufacturing Extension Partnership $1.33M
47.070 Computer and Information Science and Engineering $1.30M
47.050 Geosciences $1.26M
12.RD1 Department of Defense $1.18M
84.425 Covid-19 Governor’s Emergency Education Relief Fund $1.12M
47.074 Biological Sciences $1.02M
47.049 Mathematical and Physical Sciences $1.02M
84.010 Title I Grants to Local Educational Agencies $943,393
59.037 Small Business Development Centers $926,955
84.007 Federal Supplemental Educational Opportunity Grants $912,670
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $868,791
10.310 Agriculture and Food Research Initiative (afri) $804,103
81.RD1 Energy Contracts $789,286
84.044 Trio Talent Search $789,258
93.242 Mental Health Research Grants $623,755
15.808 U.s. Geological Survey_ Research and Data Collection $603,701
12.002 Procurement Technical Assistance for Business Firms $584,724
43.008 Office of Stem Engagement (ostem) $549,217
17.504 Consultation Agreements $525,648
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $519,172
20.507 Federal Transit_formula Grants $519,014
93.866 Aging Research $490,150
93.791 Money Follows the Person Rebalancing Demonstration $484,128
11.020 Cluster Grants $483,983
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $459,508
84.033 Federal Work Study Program $432,920
84.149 Migrant Education_college Assistance Migrant Program $429,335
10.RD2 Agriculture Contracts $395,674
84.141 Migrant Education_high School Equivalency Program $389,568
93.U02 Dhhs Contracts $387,281
47.075 Social, Behavioral, and Economic Sciences $380,549
12.RD2 Dod Contracts $379,712
12.800 Air Force Defense Research Sciences Program $378,032
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $351,892
43.001 Science $307,701
87.RD1 Baby Biomechanics and Suffocation Research $302,581
10.001 Agricultural Research_basic and Applied Research $287,632
47.RD1 Nsf Contracts $273,484
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $273,005
84.217 Trio McNair Post-Baccalaureate Achievement $266,958
11.032 State Digital Equity Planning Grants $265,657
93.867 Vision Research $259,579
93.307 Minority Health and Health Disparities Research $255,926
12.910 Research and Technology Development $248,838
93.395 Cancer Treatment Research $235,231
43.002 Aeronautics $211,443
15.247 Wildlife Resource Management $192,617
15.945 Cooperative Research and Training Programs - Resources of the National Park System $191,039
84.305 Education Research, Development and Dissemination $188,071
12.903 Gencyber Grants Program $180,985
47.084 Nsf Technology, Innovation, and Partnerships $176,281
47.078 Polar Programs $165,199
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $144,453
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $143,868
81.121 Nuclear Energy Research, Development and Demonstration $126,516
12.431 Basic Scientific Research $124,787
93.837 Cardiovascular Diseases Research $122,897
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $119,123
93.072 Lifespan Respite Care Program $117,302
93.855 Allergy and Infectious Diseases Research $113,453
84.365 English Language Acquisition State Grants $112,994
11.303 Economic Development Technical Assistance $112,046
16.820 Postconviction Testing of Dna Evidence $109,607
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $101,743
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $101,593
47.079 Office of International Science and Engineering $100,341
84.021 Overseas Programs - Group Projects Abroad $98,467
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault and Stalking on Campus $98,447
10.215 Sustainable Agriculture Research and Education $97,898
93.136 Injury Prevention and Control Research and State and Community Based Programs $96,106
16.746 Capital Case Litigation Initiative $94,872
59.075 Shuttered Venue Operators Grant Program $85,198
12.630 Basic, Applied, and Advanced Research in Science and Engineering $81,752
84.310 Statewide Family Engagement Centers $80,263
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $74,742
97.045 Cooperating Technical Partners $66,555
45.169 Promotion of the Humanities Office of Digital Humanities $65,925
93.273 Alcohol Research Programs $64,165
43.RD1 NASA Contracts $60,643
15.807 Earthquake Hazards Research and Monitoring Assistance $60,494
66.708 Pollution Prevention Grants Program $60,282
93.262 Occupational Safety and Health Program $58,194
12.905 Cybersecurity Core Curriculum $57,408
93.268 Immunization Cooperative Agreements $54,817
45.025 Promotion of the Arts Partnership Agreements $48,775
10.351 Rural Business Development Grant $47,670
81.087 Renewable Energy Research and Development $47,393
15.246 Threatened and Endangered Species $46,138
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Program $45,906
93.994 Maternal and Child Health Services Block Grant to the States $42,802
15.232 Joint Fire Science Program $40,230
14.537 Eviction Protection Grant Program $39,471
15.805 Assistance to State Water Resources Research Institutes $38,989
45.024 Promotion of the Arts Grants to Organizations and Individuals $38,706
15.517 Fish and Wildlife Coordination Act $37,168
16.833 National Sexual Assault Kit Initiative $30,951
15.615 Cooperative Endangered Species Conservation Fund $28,538
10.579 Child Nutrition Discretionary Grants Limited Availability $28,056
93.350 National Center for Advancing Translational Sciences $27,382
20.500 Federal Transit Capital Investment Grants $27,327
93.351 Research Infrastructure Programs $27,198
19.040 Public Diplomacy Programs $25,000
66.RD2 Epa Contracts $24,975
66.801 Hazardous Waste Management State Program Support $24,458
15.247 National Landscape Conservation System $23,955
15.245 Plant Conservation and Restoration Management $23,573
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $23,504
93.361 Nursing Research $23,292
19.009 Academic Exchange Programs - Undergraduate Programs $22,190
45.164 Promotion of the Humanities Public Programs $22,047
15.820 National and Regional Climate Adaptation Science Centers $21,759
15.560 Secure Water Act – Research Agreements $20,662
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $19,007
10.170 Specialty Crop Block Grant Program - Farm Bill $18,881
15.657 Endangered Species Conservation – Recovery Implementation $14,928
45.129 Promotion of the Humanities Federal/state Partnership $13,529
15.634 State Wildlife Grants $13,526
93.113 Environmental Health $11,580
11.307 Economic Adjustment Assistance $11,355
10.329 Crop Protection and Pest Management Competitive Grants Program $8,520
20.701 University Transportation Centers Program $7,423
93.913 Grants to States for Operation of Offices of Rural Health $7,212
10.U01 Agriculture Contracts $6,191
10.500 Cooperative Extension Service $5,843
15.RD1 Interior Contracts $5,759
93.364 Nursing Student Loans $5,039
15.655 Migratory Bird Monitoring, Assessment and Conservation $4,954
15.231 Fish, Wildlife and Plant Conservation Resource Management $4,913
15.130 Indian Education_assistance to Schools $3,118
15.U02 Interior Contracts $2,414
10.666 Schools and Roads - Grants to Counties $2,130
10.RD1 Department of Agriculture $2,068
93.U01 Department of Health and Human Services $1,651
84.323 Special Education - State Personnel Development $761
93.575 Child Care and Development Block Grant $750
17.002 Labor Force Statistics $399
15.U01 Department of the Interior $54
81.089 Fossil Energy Research and Development $25
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $2