FAC Explorer

Finding 958886 (2023-030)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-03-20
Audit: 296116
Organization: State of Nebraska (NE)
Auditor: Nebraska Auditor of Public Accounts

AI Summary

  • Core Issue: The Agency improperly charged Federal programs for 12 out of 23 allocations tested, leading to significant overcharges and undercharges, particularly affecting the Medicaid program.
  • Impacted Requirements: Violations of 45 CFR § 75.303, § 75.403, and § 75.405(a) regarding internal controls, cost documentation, and proper allocation of costs.
  • Recommended Follow-Up: Implement corrective measures to ensure accurate allocation of costs and enhance internal controls to prevent recurrence of similar findings.

Finding Text

Program: Various, including AL 93.778 – Medical Assistance Program – Allowable Costs/Cost Principles Grant Number & Year: Various, including 2305NE5ADM, FFY 2023 Federal Grantor Agency: Various, including U.S. Department of Health and Human Services Criteria: 45 CFR § 75.303 (October 1, 2022) states, in relevant part, the following: The non-Federal entity must: (a) Establish 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. 45 CFR § 75.403 (October 1, 2022) requires costs to be necessary, reasonable, and adequately documented. 45 CFR § 75.302 (October 1, 2022) requires financial management systems of the State be sufficient to permit both preparation of required reports and tracing of funds to expenditures adequate to establish that the use of those funds was in accordance with applicable regulations. 45 CFR § 75.405(a) (October 1, 2022) states, in part, the following: A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. Good internal control requires procedures to ensure that amounts charged to Federal programs are proper. Condition: The Agency did not properly charge Federal programs for twelve allocations tested. A similar finding was noted in the prior audit. Repeat Finding: 2022-023 Questioned Costs: $498,214 known Statistical Sample: No Context: We tested 23 PACAP allocations. We noted errors for 12 of 23 allocations tested, resulting in various programs undercharged or overcharged. The net effect of errors noted resulted in $498,214 overcharged for the Medicaid program, which are considered questioned costs, with undercharges to other various Federal programs ranging from $7,505 to $125,868. We noted the following: Time and Effort Report Allocations • We tested the allocation of cost center 25C21940 Field Office Resource Development for quarter ended December 31, 2022, which allocated $1,516,328 of administration costs, based on Time & Effort reports. The payroll costs for 92 employees were charged to the cost center; however, four of the employees’ payroll costs should not have been charged to the cost center. The four employees tested included a Child and Family Services Specialist Supervisor, a Program Accuracy Specialist, and two Program Specialists. All these employees were, at one time, Resource Developers; however, when their roles changed, their pay source was not updated. As a result of these employees being charged to the Resource Development cost center instead of their appropriate cost centers, numerous programs were not charged correctly, ranging from undercharges of $837 to overcharges of $1,808. Medicaid was overcharged $538. Additionally, we were unable to determine how the payroll costs of $17,095 to one of the Program Specialists should have been allocated. RMTS Allocations • We tested the allocation of cost center 25C21960 Field Office Social Services Casework for quarter ended December 31, 2022, which allocated $7,682,207 of administration costs, based on Random Moment Time Study (RMTS) results. There were several errors found in the sorting process of the RMTS results to Federal programs, resulting in several programs undercharged or overcharged. Medicaid was overcharged $2,644. • We tested the allocation of cost center 25C21920 Field Office Child Protection & Safety Services for the quarter ended March 31, 2023, which allocated $14,187,156 in administration costs based on RMTS results. Below are the issues noted: o RMTS observations for Trial Home Visits were not included in the allocation. As a result, State programs were undercharged, and Federal programs were overcharged. o The RMTS observations for Child Protection Initial Assessment were not properly allocated. As a result, Foster Care was overcharged, and Adoption Assistance and Guardianship Assistance were undercharged. o The RMTS Observation coded as “Non-Court/Child Protection Initial Assessment/Alternative Response (AR)” was misallocated to both State and Federal programs, causing Guardianship Assistance to be overcharged and Adoption Assistance and Foster Care to be undercharged. Labor Hours Statistics • We tested six allocations based on labor hours statistics. All six allocations were calculated incorrectly. Labor hours statistics are gathered by using an Agency-wide report of all employee time, and then filtering that report for specific pay type codes (e.g., regular pay, holiday pay, sick pay, etc.) and specific programs and divisions within the Agency. Below is a summary of allocations tested: See Schedule of Findings and Questioned Costs for chart/table. We noted the following during testing: o Cost center 25C21910 is allocated based on a formatted Labor Hours report, which should only include field offices.  For the quarter ended December 31, 2022, the Agency did not remove irrelevant pay type codes (such as overtime, shift differentials, and termination payouts), and included labor hours for two programs that were not related to field office employees.  For the quarter ended March 31, 2023, the Agency was unable to provide the Labor Hours report it used to calculate the allocation percentages. We recalculated both quarters using the report formatting instructions provided by the Agency and found that the Agency’s errors caused numerous programs to be undercharged by as much as $17,670, while overcharging the Medicaid grant by $301,485. o Cost centers 25C20960 and 25C20975 are allocated based on all Agency hours worked (i.e., does not include paid leave) and excludes two thirds of the labor hours from 24-hour facilities. The Agency did not properly format any of the quarterly Labor Hours reports by removing irrelevant pay type codes (such as Shift Differentials and Sick and Vacation leave paid) and dividing the hours in the 24-hours facilities by three. These repeated errors skewed the data used for the allocations in all three quarters tested. We were able to identify undercharges to Medicaid of $117,611; however, due to the intricacies of these PACAP allocations, we were unable to determine total questioned costs. The largest variances are listed below: See Schedule of Findings and Questioned Costs for chart/table. Recipient Counts • We tested the allocation of cost center 25C20990 IST Application NFOCUS Applications for the quarter ended March 31, 2023, which allocated $6,672,560 in administration costs, based on recipient counts per NFOCUS/MMIS reports. NFOCUS and MMIS are databases used to manage various programs such as SNAP, Child Care, TANF, and Medicaid. We noted that the recipient counts used in the allocation did not agree to support. The Miscellaneous State programs did not include 1,653 recipients, resulting in the State being undercharged and all other programs being overcharged, such as Medicaid for $5,939. Additionally, we were unable to trace the recipient counts to documentation that supported allocating $3,857,377 to Medicaid and $486,931 to CHIP. The Agency did not maintain the recipient count reports used at the time of the allocation. The Agency was able to generate a historical report; however, while the report amounts were similar, they did not agree with the counts used in the allocation. The Agency did maintain system summary reports at the time of the allocation, and the total counts on the summary reports did agree to amounts used for the allocation. However, as the summary reports used did not maintain the detail of members counted, we could not verify the accuracy of the reports used. • We tested the allocation of cost center 25C23006 Expansion Call Center for quarter ended March 31, 2023, which allocated $2,934,314 in administration costs, based on recipient counts per NFOCUS/MMIS reports. It was determined that the same allocation numbers had been used since at least the quarter ended December 31, 2020, and were not being updated each quarter to account for actual benefiting programs. The Agency agreed that the allocation should have been updated each quarter, and it will start doing so as of the June 30, 2023, quarter end. We recalculated what the allocation should have been for each benefiting program and noted variances to numerous programs including overcharges to Medicaid of $305,219. Other • We tested the allocation of cost center 25C23823 iServe IAPD H971 – Shared for quarter ended December 31, 2022, which allocated $3,457,879 in project costs based on the project’s cost allocation plan. The Agency is developing the new iServe Nebraska Portal, which is an application for Nebraskans to apply for benefits from Federal and State programs. This application will be replacing ACCESSNebraska, the current application used by Nebraskans to apply for benefits. For the implementation phase of the project, the Agency was only allocating costs to the following four programs: LIHEAP, TANF, SNAP, and Medicaid. However, there are other Federal and State programs that will utilize the iServe application. We reviewed documentation obtained in the prior year, including correspondence from the Agency’s Federal contacts, which stated, “As long as SNAP, Medicaid, LIHEAP, and TANF are the only benefiting programs for the State’s iServe Nebraska Portal project, the State may just include these four programs in the development of its cost allocation plan. If/when the State decides to add other Federal programs that will benefit from enhancements to the portal, it will need to revisit and adjust its cost allocation plan.” We asked again this year for documentation to support that only the four programs being charged were benefiting from this stage of the project, such as internal planning documents. The Agency was still unable to provide adequate documentation to support our request. We were unable to calculate questioned costs as we were not able to determine which Federal and State programs should receive an allocation, and the basis for how the costs would be allocated to these programs. See table below for how the costs were allocated. See Schedule of Findings and Questioned Costs for chart/table. Cause: Inadequate procedures to ensure that system reports were set up and formatted correctly, employees coded their time correctly, and that allocations were adequately supported and calculated correctly. Effect: Without adequate documentation to support the allocation of costs, there is increased risk of programs not being charged the proper amounts. Recommendation: We recommend the Agency improve procedures to ensure that employee pay is recorded correctly in E1, that system reports are set up correctly and formatting instructions are followed, and that costs are properly allocated and charged, based on supporting documentation. Management Response: The Agency partially agrees. The Agency provided the federally approved Cost Allocation Management (CAM) Toolkit that was used to develop and explain all aspects of the iServe methodology. Premise for this finding is based upon locking DHHS into conversations had with the Federal Government in very early-on planning stages of the APD, prior to APD submission and approval. All communication between DHHS and the Federal Government regarding iServe has been clear and concise, and the Federal Government has agreed with DHHS’s approach, as is evidenced in the communication that has been provided as well as the APD methodology approval that has been received. APA Response: As noted above, correspondence from the Agency’s Federal contacts stated, “As long as SNAP, Medicaid, LIHEAP, and TANF are the only benefiting programs for the State’s iServe Nebraska Portal project, the State may just include these four programs in the development of its cost allocation plan. If/when the State decides to add other Federal programs that will benefit from enhancements to the portal, it will need to revisit and adjust its cost allocation plan.” We asked again this year for documentation to support that only the four programs being charged were benefiting from this stage of the project, such as internal planning documents. The Agency was still unable to provide adequate documentation to support our request.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 382388 2023-029
    Significant Deficiency
  • 382389 2023-032
    - Repeat
  • 382390 2023-024
    Significant Deficiency
  • 382391 2023-024
    Significant Deficiency
  • 382392 2023-025
    -
  • 382393 2023-024
    Significant Deficiency
  • 382394 2023-024
    Significant Deficiency
  • 382395 2023-024
    Significant Deficiency
  • 382396 2023-057
    Significant Deficiency Repeat
  • 382397 2023-026
    -
  • 382398 2023-026
    -
  • 382399 2023-027
    -
  • 382400 2023-026
    -
  • 382401 2023-026
    -
  • 382402 2023-026
    -
  • 382403 2023-028
    Significant Deficiency
  • 382404 2023-033
    Significant Deficiency Repeat
  • 382405 2023-034
    - Repeat
  • 382406 2023-033
    Significant Deficiency Repeat
  • 382407 2023-034
    - Repeat
  • 382408 2023-031
    Significant Deficiency
  • 382409 2023-031
    Significant Deficiency
  • 382410 2023-035
    - Repeat
  • 382411 2023-022
    Significant Deficiency Repeat
  • 382412 2023-029
    Significant Deficiency
  • 382413 2023-031
    Significant Deficiency
  • 382414 2023-036
    Significant Deficiency Repeat
  • 382415 2023-037
    Significant Deficiency Repeat
  • 382416 2023-038
    - Repeat
  • 382417 2023-039
    -
  • 382418 2023-021
    - Repeat
  • 382419 2023-029
    Significant Deficiency
  • 382420 2023-031
    Significant Deficiency
  • 382421 2023-040
    Significant Deficiency
  • 382422 2023-041
    Material Weakness
  • 382423 2023-029
    Significant Deficiency
  • 382424 2023-042
    - Repeat
  • 382425 2023-022
    Significant Deficiency Repeat
  • 382426 2023-029
    Significant Deficiency
  • 382427 2023-043
    Material Weakness Repeat
  • 382428 2023-044
    - Repeat
  • 382429 2023-045
    Significant Deficiency Repeat
  • 382430 2023-046
    Significant Deficiency
  • 382431 2023-022
    Significant Deficiency Repeat
  • 382432 2023-043
    Material Weakness Repeat
  • 382433 2023-044
    - Repeat
  • 382434 2023-029
    Significant Deficiency
  • 382435 2023-032
    Material Weakness Repeat
  • 382436 2023-047
    Significant Deficiency
  • 382437 2023-048
    -
  • 382438 2023-048
    -
  • 382439 2023-032
    - Repeat
  • 382440 2023-049
    Material Weakness
  • 382441 2023-053
    - Repeat
  • 382442 2023-021
    - Repeat
  • 382443 2023-029
    Significant Deficiency
  • 382444 2023-030
    Significant Deficiency Repeat
  • 382445 2023-031
    Significant Deficiency
  • 382446 2023-050
    Significant Deficiency Repeat
  • 382447 2023-051
    Significant Deficiency Repeat
  • 382448 2023-052
    Significant Deficiency Repeat
  • 382449 2023-053
    - Repeat
  • 382450 2023-054
    - Repeat
  • 382451 2023-055
    - Repeat
  • 382452 2023-050
    Significant Deficiency Repeat
  • 382453 2023-051
    Significant Deficiency Repeat
  • 382454 2023-063
    Significant Deficiency
  • 382455 2023-064
    -
  • 382456 2023-023
    -
  • 382457 2023-056
    Material Weakness Repeat
  • 382458 2023-065
    Significant Deficiency Repeat
  • 382459 2023-066
    -
  • 382460 2023-058
    Material Weakness Repeat
  • 382461 2023-059
    - Repeat
  • 382462 2023-060
    -
  • 382463 2023-061
    Material Weakness
  • 382464 2023-062
    -
  • 958830 2023-029
    Significant Deficiency
  • 958831 2023-032
    - Repeat
  • 958832 2023-024
    Significant Deficiency
  • 958833 2023-024
    Significant Deficiency
  • 958834 2023-025
    -
  • 958835 2023-024
    Significant Deficiency
  • 958836 2023-024
    Significant Deficiency
  • 958837 2023-024
    Significant Deficiency
  • 958838 2023-057
    Significant Deficiency Repeat
  • 958839 2023-026
    -
  • 958840 2023-026
    -
  • 958841 2023-027
    -
  • 958842 2023-026
    -
  • 958843 2023-026
    -
  • 958844 2023-026
    -
  • 958845 2023-028
    Significant Deficiency
  • 958846 2023-033
    Significant Deficiency Repeat
  • 958847 2023-034
    - Repeat
  • 958848 2023-033
    Significant Deficiency Repeat
  • 958849 2023-034
    - Repeat
  • 958850 2023-031
    Significant Deficiency
  • 958851 2023-031
    Significant Deficiency
  • 958852 2023-035
    - Repeat
  • 958853 2023-022
    Significant Deficiency Repeat
  • 958854 2023-029
    Significant Deficiency
  • 958855 2023-031
    Significant Deficiency
  • 958856 2023-036
    Significant Deficiency Repeat
  • 958857 2023-037
    Significant Deficiency Repeat
  • 958858 2023-038
    - Repeat
  • 958859 2023-039
    -
  • 958860 2023-021
    - Repeat
  • 958861 2023-029
    Significant Deficiency
  • 958862 2023-031
    Significant Deficiency
  • 958863 2023-040
    Significant Deficiency
  • 958864 2023-041
    Material Weakness
  • 958865 2023-029
    Significant Deficiency
  • 958866 2023-042
    - Repeat
  • 958867 2023-022
    Significant Deficiency Repeat
  • 958868 2023-029
    Significant Deficiency
  • 958869 2023-043
    Material Weakness Repeat
  • 958870 2023-044
    - Repeat
  • 958871 2023-045
    Significant Deficiency Repeat
  • 958872 2023-046
    Significant Deficiency
  • 958873 2023-022
    Significant Deficiency Repeat
  • 958874 2023-043
    Material Weakness Repeat
  • 958875 2023-044
    - Repeat
  • 958876 2023-029
    Significant Deficiency
  • 958877 2023-032
    Material Weakness Repeat
  • 958878 2023-047
    Significant Deficiency
  • 958879 2023-048
    -
  • 958880 2023-048
    -
  • 958881 2023-032
    - Repeat
  • 958882 2023-049
    Material Weakness
  • 958883 2023-053
    - Repeat
  • 958884 2023-021
    - Repeat
  • 958885 2023-029
    Significant Deficiency
  • 958887 2023-031
    Significant Deficiency
  • 958888 2023-050
    Significant Deficiency Repeat
  • 958889 2023-051
    Significant Deficiency Repeat
  • 958890 2023-052
    Significant Deficiency Repeat
  • 958891 2023-053
    - Repeat
  • 958892 2023-054
    - Repeat
  • 958893 2023-055
    - Repeat
  • 958894 2023-050
    Significant Deficiency Repeat
  • 958895 2023-051
    Significant Deficiency Repeat
  • 958896 2023-063
    Significant Deficiency
  • 958897 2023-064
    -
  • 958898 2023-023
    -
  • 958899 2023-056
    Material Weakness Repeat
  • 958900 2023-065
    Significant Deficiency Repeat
  • 958901 2023-066
    -
  • 958902 2023-058
    Material Weakness Repeat
  • 958903 2023-059
    - Repeat
  • 958904 2023-060
    -
  • 958905 2023-061
    Material Weakness
  • 958906 2023-062
    -

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $314.95M
21.027 Coronavirus State and Local Fiscal Recovery Funds $201.77M
93.778 Medical Assistance Program $169.04M
93.575 Child Care and Development Block Grant $127.03M
10.542 Pandemic Ebt Food Benefits $76.56M
84.010 Title I Grants to Local Educational Agencies $59.35M
93.558 Temporary Assistance for Needy Families $38.60M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $34.94M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $31.76M
20.205 Highway Planning and Construction $28.64M
21.026 Homeowner Assistance Fund $28.57M
10.553 School Breakfast Program $26.44M
93.563 Child Support Enforcement $24.95M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22.44M
64.015 Veterans State Nursing Home Care $21.96M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $21.18M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $19.60M
10.555 National School Lunch Program $18.83M
93.566 Refugee and Entrant Assistance_state Administered Programs $18.65M
20.933 National Infrastructure Investments $18.34M
12.400 Military Construction, National Guard $17.92M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $15.66M
66.458 Capitalization Grants for Clean Water State Revolving Funds $15.52M
93.268 Immunization Cooperative Agreements $14.19M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $14.18M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $14.11M
93.434 Every Student Succeeds Act/preschool Development Grants $13.11M
16.575 Crime Victim Assistance $12.89M
15.611 Wildlife Restoration and Basic Hunter Education $11.39M
93.667 Social Services Block Grant $11.20M
96.001 Social Security_disability Insurance $10.50M
84.011 Migrant Education_state Grant Program $9.65M
84.367 Improving Teacher Quality State Grants $9.17M
21.023 Emergency Rental Assistance Program $8.19M
84.027 Special Education_grants to States $8.13M
84.048 Career and Technical Education -- Basic Grants to States $7.76M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7.53M
20.106 Airport Improvement Program $7.33M
84.369 Grants for State Assessments and Related Activities $6.81M
93.917 Hiv Care Formula Grants $6.47M
84.287 Twenty-First Century Community Learning Centers $6.21M
93.155 Rural Health Research Centers $5.30M
93.767 Children's Health Insurance Program $5.07M
93.069 Public Health Emergency Preparedness $5.05M
17.207 Employment Service/wagner-Peyser Funded Activities $5.05M
10.569 Emergency Food Assistance Program (food Commodities) $4.84M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $4.22M
93.136 Injury Prevention and Control Research and State and Community Based Programs $4.08M
84.365 English Language Acquisition State Grants $3.92M
17.259 Wia Youth Activities $3.84M
20.600 State and Community Highway Safety $3.80M
93.994 Maternal and Child Health Services Block Grant to the States $3.68M
84.002 Adult Education - Basic Grants to States $3.68M
20.218 National Motor Carrier Safety $3.67M
15.605 Sport Fish Restoration Program $3.64M
97.067 Homeland Security Grant Program $3.51M
15.018 Energy Community Revitalization Program $3.29M
17.278 Wia Dislocated Worker Formula Grants $3.16M
16.554 National Criminal History Improvement Program (nchip) $2.89M
14.239 Home Investment Partnerships Program $2.87M
81.042 Weatherization Assistance for Low-Income Persons $2.86M
93.568 Low-Income Home Energy Assistance $2.86M
93.991 Preventive Health and Health Services Block Grant $2.84M
14.275 Housing Trust Fund $2.81M
93.788 Opioid Str $2.72M
17.258 Wia Adult Program $2.61M
20.616 National Priority Safety Programs $2.61M
10.565 Commodity Supplemental Food Program $2.56M
66.460 Nonpoint Source Implementation Grants $2.50M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.45M
14.231 Emergency Solutions Grant Program $2.45M
10.559 Summer Food Service Program for Children $2.31M
10.582 Fresh Fruit and Vegetable Program $2.26M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2.20M
21.U01 State Small Business Credit Initiative (ssbci) $2.07M
93.659 Adoption Assistance $2.04M
64.005 Grants to States for Construction of State Home Facilities $1.88M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.77M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.71M
84.368 Grants for Enhanced Assessment Instruments $1.69M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.58M
93.889 National Bioterrorism Hospital Preparedness Program $1.58M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.58M
64.014 Veterans State Domiciliary Care $1.55M
94.006 Americorps $1.54M
97.045 Cooperating Technical Partners $1.48M
97.012 Boating Safety Financial Assistance $1.32M
93.569 Community Services Block Grant $1.31M
10.170 Specialty Crop Block Grant Program - Farm Bill $1.30M
16.588 Violence Against Women Formula Grants $1.27M
84.421 Disability Innovation Fund (dif) $1.24M
95.001 High Intensity Drug Trafficking Areas Program $1.19M
93.775 State Medicaid Fraud Control Units $1.18M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.16M
15.634 State Wildlife Grants $1.16M
10.093 Voluntary Public Access and Habitat Incentive Program $1.13M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1.12M
16.813 Nics Act Record Improvement Program $1.09M
84.372 Statewide Longitudinal Data Systems $1.07M
93.053 Nutrition Services Incentive Program $1.06M
10.025 Plant and Animal Disease, Pest Control, and Animal Care $1.03M
45.025 Promotion of the Arts_partnership Agreements $1.02M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.01M
10.560 State Administrative Expenses for Child Nutrition $936,822
17.801 Jobs for Veterans State Grants $920,120
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $898,462
15.904 Historic Preservation Fund Grants-in-Aid $896,233
93.940 Hiv Prevention Activities_health Department Based $892,339
93.958 Block Grants for Community Mental Health Services $832,562
66.432 State Public Water System Supervision $822,136
93.241 State Rural Hospital Flexibility Program $811,967
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $805,513
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $774,060
90.404 2018 Hava Election Security Grants $753,903
93.603 Adoption Incentive Payments $739,940
17.002 Labor Force Statistics $718,545
10.649 Pandemic Ebt Administrative Costs $714,545
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $712,383
16.741 Dna Backlog Reduction Program $702,748
97.008 Non-Profit Security Program $696,925
93.387 National and State Tobacco Control Program (b) $680,295
16.320 Services for Trafficking Victims $672,444
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $658,252
17.225 Unemployment Insurance $650,057
93.669 Child Abuse and Neglect State Grants $624,663
39.003 Donation of Federal Surplus Personal Property $620,724
17.504 Consultation Agreements $597,676
66.817 State and Tribal Response Program Grants $593,639
84.184 Safe and Drug-Free Schools and Communities_national Programs $591,411
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $563,428
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $560,547
96.006 Supplemental Security Income $559,385
84.173 Special Education_preschool Grants $550,432
81.041 State Energy Program $540,173
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $540,000
84.425 Education Stabilization Fund $534,248
10.568 Emergency Food Assistance Program (administrative Costs) $532,946
93.464 Acl Assistive Technology $532,403
93.658 Foster Care_title IV-E $530,452
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $530,241
93.747 Elder Abuse Prevention Interventions Program $524,606
17.235 Senior Community Service Employment Program $517,158
17.245 Trade Adjustment Assistance $513,112
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $513,038
20.219 Recreational Trails Program $493,930
17.271 Work Opportunity Tax Credit Program (wotc) $489,636
93.165 Grants to States for Loan Repayment $487,572
15.916 Outdoor Recreation_acquisition, Development and Planning $477,286
93.324 State Health Insurance Assistance Program $473,291
66.040 State Clean Diesel Grant Program $473,261
20.200 Highway Research and Development Program $469,950
20.700 Pipeline Safety Program State Base Grant $459,863
84.181 Special Education-Grants for Infants and Families $448,944
97.042 Emergency Management Performance Grants $436,437
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $428,199
93.110 Maternal and Child Health Federal Consolidated Programs $424,685
84.196 Education for Homeless Children and Youth $413,270
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $405,179
16.543 Missing Children's Assistance $402,993
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $398,188
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $396,702
16.034 Coronavirus Emergency Supplemental Funding Program $394,732
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $382,548
94.003 State Commissions $380,950
10.541 Child Nutrition-Technology Innovation Grant $379,057
10.579 Child Nutrition Discretionary Grants Limited Availability $377,253
97.047 Pre-Disaster Mitigation $366,995
93.800 Organized Approaches to Increase Colorectal Cancer Screening $358,427
93.150 Projects for Assistance in Transition From Homelessness (path) $352,343
84.323 Special Education - State Personnel Development $346,796
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $323,244
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $322,737
16.017 Sexual Assault Services Formula Program $310,011
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $283,800
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $266,067
14.401 Fair Housing Assistance Program_state and Local $262,945
93.071 Medicare Enrollment Assistance Program $258,728
93.913 Grants to States for Operation of Offices of Rural Health $244,307
93.235 Affordable Care Act (aca) Abstinence Education Program $241,290
15.608 Fish and Wildlife Management Assistance $239,541
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $236,064
93.262 Occupational Safety and Health Program $232,310
15.524 Recreation Resources Management $229,938
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $220,519
59.061 State Trade and Export Promotion Pilot Grant Program $219,409
16.582 Crime Victim Assistance/discretionary Grants $211,996
16.750 Support for Adam Walsh Act Implementation Grant Program $210,179
16.576 Crime Victim Compensation $210,176
10.558 Child and Adult Care Food Program $207,250
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $202,492
10.576 Senior Farmers Market Nutrition Program $197,177
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $194,450
10.U01 Nebraska Rural Rehabilitation Program $192,077
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $190,259
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $187,662
97.041 National Dam Safety Program $185,066
64.U01 Cooperative Agreement for Veteran Training Program $184,459
93.413 The State Flexibility to Stabilize the Market Grant Program $182,331
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $180,743
66.605 Performance Partnership Grants $177,935
97.039 Hazard Mitigation Grant $173,743
16.827 Justice Reinvestment Initiative $172,570
10.666 Schools and Roads - Grants to Counties $171,657
93.052 National Family Caregiver Support, Title Iii, Part E $164,700
66.032 State Indoor Radon Grants $162,061
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $161,708
10.578 Wic Grants to States (wgs) $159,288
93.251 Early Hearing Detection and Intervention $159,115
93.599 Chafee Education and Training Vouchers Program (etv) $157,351
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $151,828
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $151,460
10.435 State Mediation Grants $151,395
17.273 Temporary Labor Certification for Foreign Workers $144,492
93.547 Affordable Care Act Ð National Health Service Corps $143,995
66.461 Regional Wetland Program Development Grants $142,638
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $137,162
10.574 Team Nutrition Grants $136,101
84.051 Career and Technical Education -- National Programs $135,530
93.600 Head Start $133,458
16.550 State Justice Statistics Program for Statistical Analysis Centers $133,436
84.144 Migrant Education_coordination Program $127,810
11.032 State Digital Equity Planning Grants $124,158
93.556 Promoting Safe and Stable Families $119,343
94.009 Training and Technical Assistance $111,347
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $110,581
45.310 Grants to States $109,173
16.738 Edward Byrne Memorial Justice Assistance Grant Program $104,835
12.112 Payments to States in Lieu of Real Estate Taxes $103,517
93.127 Emergency Medical Services for Children $103,418
93.643 Children's Justice Grants to States $100,477
66.454 Water Quality Management Planning $100,168
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $97,113
93.597 Grants to States for Access and Visitation Programs $96,484
20.611 Incentive Grant Program to Prohibit Racial Profiling $91,677
84.161 Rehabilitation Services_client Assistance Program $89,937
15.626 Enhanced Hunter Education and Safety Program $89,003
93.586 State Court Improvement Program $88,575
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $83,758
21.019 Coronavirus Relief Fund $82,277
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $80,247
21.029 Coronavirus Capital Projects Fund Program $79,841
16.839 Stop School Violence $79,064
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $77,472
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $75,313
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $72,814
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $72,346
15.637 Migratory Bird Joint Ventures $71,971
66.433 State Underground Water Source Protection $71,952
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs Ð Financed by Prevention and Public Health Funds (pphf) $70,609
45.312 National Leadership Grants $67,739
93.270 Adult Viral Hepatitis Prevention and Control $65,365
16.922 Equitable Sharing Program $59,104
10.575 Farm to School Grant Program $58,272
10.572 Wic Farmers' Market Nutrition Program (fmnp) $56,197
93.070 Environmental Public Health and Emergency Response $54,923
84.377 School Improvement Grants $54,773
93.279 Drug Abuse and Addiction Research Programs $52,280
17.005 Compensation and Working Conditions $44,969
16.812 Second Chance Act Reentry Initiative $44,709
15.615 Cooperative Endangered Species Conservation Fund $43,226
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $42,357
10.556 Special Milk Program for Children $41,349
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $35,199
10.U02 Hazardous Waste Management $32,274
32.U01 Fcc - Certification $31,570
11.307 Economic Adjustment Assistance $29,941
93.U01 Medicated Feed Inspection Contract $29,617
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $28,459
20.232 Commercial Driver's License Program Improvement Grant $27,896
10.603 Emerging Markets Program $24,035
93.090 Guardianship Assistance $22,563
10.931 Agricultural Conservation Easement Program $22,236
93.630 Developmental Disabilities Basic Support and Advocacy Grants $19,500
20.U01 Federal Lands Highway Program $16,142
97.044 Assistance to Firefighters Grant $16,091
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,954
14.241 Housing Opportunities for Persons with Aids $15,905
10.072 Wetlands Reserve Program $15,547
93.234 Traumatic Brain Injury State Demonstration Grant Program $14,830
16.U01 Dea Grants $13,157
10.932 Regional Conservation Partnership Program $12,233
10.477 Meat, Poultry, and Egg Products Inspection $12,000
93.236 Grants to States to Support Oral Health Workforce Activities $11,753
97.043 State Fire Training Systems Grants $11,142
20.215 Highway Training and Education $8,675
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $8,478
17.285 Apprenticeship USA Grants $8,119
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $7,762
15.946 Cultural Resources Management $6,500
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $6,094
93.336 Behavioral Risk Factor Surveillance System $5,943
81.138 State Heating Oil and Propane Program $5,086
15.517 Fish and Wildlife Coordination Act $3,079
16.754 Harold Rogers Prescription Drug Monitoring Program $2,908
16.542 Just Juvenile and Delinquency Prevention $2,754
93.103 Food and Drug Administration_research $2,427
93.U03 Food Inspection Contract $2,419
84.310 Statewide Family Engagement Centers $2,274
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $2,178
10.645 Farm to School State Formula Grant $1,310
66.204 Multipurpose Grants to States and Tribes $1,241
84.358 Rural Education $1,234
15.224 Cultural Resource Management $1,192
15.631 Partners for Fish and Wildlife $1,035
15.511 Cultural Resources Management $542
84.424 Student Support and Academic Enrichment Program $310
16.593 Residential Substance Abuse Treatment for State Prisoners $94
20.237 Commercial Vehicle Information Systems and Networks $30
93.301 Small Rural Hospital Improvement Grant Program $-9,448
93.305 National State Based Tobacco Control Programs $-25,853