Finding 967046 (2023-208)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-30

AI Summary

  • Core Issue: The SEFA closing package submitted contained multiple errors, including significant misstatements across various federal programs.
  • Impacted Requirements: Compliance with U.S. federal regulations and internal control standards was not met, leading to inaccuracies in financial reporting.
  • Recommended Follow-Up: Enhance the review process for closing packages and ensure all necessary data is included before submission to prevent future errors.

Finding Text

FINDING 2023-208 The Schedule of Expenditures of Federal Awards (SEFA) closing package originally submitted to the Office of the State Controller (Office) included multiple errors. Related to Prior Finding: 2022-211; 2021-206 Type of Finding: Significant Deficiency, SEFA Misstatement Assistance Listing Title: Supplemental Nutrition Assistance Program; Coronavirus State and Local Fiscal Recovery Funds; Guardianship Assistance; Temporary Assistance for Needy Families; Child Support Enforcement; Child Care and Development Block Grant; Foster Care Title IV-E; Adoption Assistance; Child Care and Development Block Grant (CCDF); Social Services Block Grant; Children's Health Insurance Program; Medical Assistance Program; Money Follows the Person Rebalancing Demonstration; Block Grants for Community Mental Health Services Assistance Listing Number: 10.561; 21.027; 93.090; 93.558; 93.563; 93.575; 93.658; 93.659; 93.667; 93.767; 93.778; 93.791; 93.958 Federal Award Number: Various Program Year: Various Federal Agency: Various Compliance Requirement: U.S. Code of Federal Regulations Questioned Costs: None Criteria: The Internal Control Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides a basis for organizations to design internal control procedures to ensure reliable financial reporting, effective and efficient operations, and compliance with applicable laws and regulations. Components of this framework include risk assessment, control activities, and information and communication. Risk assessment is the identification and analysis of various risks entities face because of changing economic, industry, regulatory, and operating conditions, and provides a basis to develop appropriate responses to manage those risks. Control activities are policies and procedures that help ensure management directives are carried out and risks are mitigated. Verifications, approvals, reconciliations, authorizations, and segregation of duties are all control activities that support this objective. Information and communication relate to obtaining quality information and effective internal and external communication of that information to achieve management objectives. Management objectives should include the preparation and fair presentation of the SEFA in relation to the basic financial statements as a whole and in compliance with requirements contained in the U.S. Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) (2 CFR §200.510(b)), which states it must include: • Total federal awards expended as determined in accordance with 2 CFR §200.502, and • Total amount provided to subrecipients from each federal program in accordance with 2 CFR 200.510(b)(4) The requirements included in 2 CFR 200.303 require that a nonfederal entity receiving federal awards establish and maintain internal controls that provide reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions in the federal award. The Office requires agencies to complete the SEFA closing package and uses this information to compile the statewide SEFA. Condition: The Department submitted multiple revisions of the fiscal year 2023 SEFA closing package to correct errors identified by the auditors and communicated to management during the audit process. The original submission included misstatements for the following programs: • Overstatement of $144,460 for the Supplemental Nutrition Assistance Program (Assistance Listing (AL) number 10.561) • Overstatement of $933 for the Guardianship Assistance program (AL 93.090) • Understatement of $1,300,232 for the Temporary Assistance for Needy Families program (AL 93.558) • Understatement of $230,034 for the Child Support Enforcement program (AL 93.563) • Understatement of $42,349 for the Foster Care Title IV-E program (AL 93.658) • Overstatement of $16,112 for the Adoption Assistance program (AL 93.659) • Overstatement of $1,036,549 for the Social Services Block Grant program (AL 93.667) • Overstatement of $3,469,677 for the Children's Health Insurance Program (AL 93.767) • Understatement of $25,108,923 for the Medical Assistance program (AL 93.778) • Understatement of $48,071 for the Money Follows the Person Rebalancing Demonstration program (AL 93.791) • Understatement of $676,806 for the Block Grants for Community Mental Health Services program (AL 93.958) • Understatement of $21,358,086 for the Coronavirus State and Local Fiscal Recovery Funds program (AL 21.027) In addition, expenditures to subrecipients were misstated for the following programs: • Overstatement of $86,608,290 for the Child Care and Development Block Grant program (AL 93.575) • Understatement of $18,959,072 for the Coronavirus State and Local Fiscal Recovery Funds program (AL 21.027) Cause: The Department has a review process in place for closing packages that is intended to detect and correct errors. However, the review of the fiscal year 2023 SEFA closing package was not completed at a level of detail sufficient to properly identify and correct errors. This issue was also reported as finding 2022-211 in the Single Audit Report for fiscal year 2022. Other factors impacting the Department’s accurate completion of the fiscal year 2023 SEFA, such as working with the implementation of a new statewide accounting system, Luma, that resulted in issues reconciling grant reports and SEFA reports. The Department also used SEFA reports that had been run before the budget team had completed all necessary grant uploads, which resulted in excluded information from the SEFA. The reports used to prepare the SEFA closing package were pre-built to pull the data from only the cooperative welfare fund (0220). Historically, this approach was successful because all the Department’s federal funds were coded to the cooperative welfare fund. The Department did not consider the spending for the Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) through the American Rescue Plan Act fund (0344) when preparing the SEFA closing package. This resulted in those expenditures being omitted from the original SEFA submitted. The spending for the Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) was originally understated on the SEFA by $21,358,086. The SEFA was adjusted after inquiry during the audit process to include the American Rescue Plan Act fund (0344). The original amount reported was $2,856,346. The final amount reported was $24,214,432. In addition, $86,608,290 originally reported as expenditures to subrecipients for the Child Care and Development Block Grant program (AL 93.575) were payments to providers rather than subrecipients. The coding in the accounting system by the Department’s program staff lead to the erroneous inclusion of the funds in the subrecipient reporting on the SEFA. Effect: In the absence of the audit work completed and the resulting revised submission by the Department to the Office, the statewide SEFA would have included multiple misstatements. Recommendation: We recommend that the Department improve the process for gathering information to prepare the SEFA closing package, and to review it for accuracy, to include training and specific procedures at a level of detail sufficient to detect and correct errors in the SEFA closing package. Management’s View: The Department agrees with the finding. Corrective Action: Since the implementation of LUMA, the department has been cognizant of the systematic challenges and risks and is acutely attentive to monitoring and review efforts. For example, due to LUMA, finance now has a new chart of accounts structure, meaning previously used reports for compilation of the SEFA are no longer a concern. The department held a required training on March 12-13, 2024, for all employees involved with grant administration where the determination of contractor vs. subrecipient, as well as proper account coding, were reiterated. Finance has efforts underway to strengthen compliance through report building and monthly monitoring of proper coding. The department will be moving forward with the implementation of Grant Management Software in SFY25, which finance believes will provide further assurances of data accuracy. Finance will confirm all expenditures and adjustments are completed before running reports when preparing the SFY24 and future SEFA’s. This confirmation will be documented via an email to the Financial Manager of the Budget section. The email response will be retained with the SEFA preparation file for audit purposes. Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance throughout the audit.

Categories

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 390580 2023-201
    Significant Deficiency
  • 390581 2023-202
    Significant Deficiency
  • 390582 2023-202
    Significant Deficiency
  • 390583 2023-202
    Significant Deficiency
  • 390584 2023-202
    Significant Deficiency
  • 390585 2023-203
    Significant Deficiency
  • 390586 2023-204
    Significant Deficiency Repeat
  • 390587 2023-204
    Significant Deficiency Repeat
  • 390588 2023-205
    Significant Deficiency
  • 390589 2023-205
    Significant Deficiency
  • 390590 2023-205
    Significant Deficiency
  • 390591 2023-205
    Significant Deficiency
  • 390592 2023-205
    Significant Deficiency
  • 390593 2023-205
    Significant Deficiency
  • 390594 2023-205
    Significant Deficiency
  • 390595 2023-205
    Significant Deficiency
  • 390596 2023-205
    Significant Deficiency
  • 390597 2023-206
    Significant Deficiency
  • 390598 2023-207
    Significant Deficiency
  • 390599 2023-208
    Significant Deficiency Repeat
  • 390600 2023-208
    Significant Deficiency Repeat
  • 390601 2023-208
    Significant Deficiency Repeat
  • 390602 2023-208
    Significant Deficiency Repeat
  • 390603 2023-208
    Significant Deficiency Repeat
  • 390604 2023-208
    Significant Deficiency Repeat
  • 390605 2023-208
    Significant Deficiency Repeat
  • 390606 2023-208
    Significant Deficiency Repeat
  • 390607 2023-208
    Significant Deficiency Repeat
  • 390608 2023-208
    Significant Deficiency Repeat
  • 390609 2023-208
    Significant Deficiency Repeat
  • 390610 2023-208
    Significant Deficiency Repeat
  • 390611 2023-208
    Significant Deficiency Repeat
  • 390612 2023-209
    Significant Deficiency
  • 390613 2023-209
    Significant Deficiency
  • 390614 2023-209
    Significant Deficiency
  • 390615 2023-209
    Significant Deficiency
  • 390616 2023-209
    Significant Deficiency
  • 390617 2023-209
    Significant Deficiency
  • 390618 2023-209
    Significant Deficiency
  • 390619 2023-209
    Significant Deficiency
  • 390620 2023-209
    Significant Deficiency
  • 390621 2023-209
    Significant Deficiency
  • 390622 2023-209
    Significant Deficiency
  • 390623 2023-209
    Significant Deficiency
  • 390624 2023-209
    Significant Deficiency
  • 390625 2023-209
    Significant Deficiency
  • 390626 2023-209
    Significant Deficiency
  • 390627 2023-210
    Material Weakness
  • 390628 2023-211
    Significant Deficiency
  • 390629 2023-212
    Material Weakness
  • 390630 2023-213
    Material Weakness
  • 390631 2023-214
    Material Weakness
  • 390632 2023-214
    Material Weakness
  • 390633 2023-214
    Material Weakness
  • 390634 2023-215
    Material Weakness
  • 390635 2023-215
    Material Weakness
  • 390636 2023-215
    Material Weakness
  • 390637 2023-216
    Material Weakness
  • 390638 2023-217
    Material Weakness
  • 390639 2023-218
    -
  • 390640 2023-219
    Significant Deficiency
  • 390641 2023-220
    -
  • 390642 2023-221
    Significant Deficiency Repeat
  • 390643 2023-222
    Significant Deficiency
  • 390644 2023-223
    Significant Deficiency
  • 390645 2023-223
    Significant Deficiency
  • 390646 2023-223
    Significant Deficiency
  • 390647 2023-223
    Significant Deficiency
  • 390648 2023-224
    Material Weakness
  • 390649 2023-224
    Material Weakness
  • 390650 2023-224
    Material Weakness
  • 390651 2023-224
    Material Weakness
  • 390652 2023-225
    Significant Deficiency
  • 390653 2023-226
    Material Weakness
  • 390654 2023-226
    Material Weakness
  • 390655 2023-216
    Material Weakness
  • 390656 2023-217
    Material Weakness
  • 390657 2023-218
    -
  • 967022 2023-201
    Significant Deficiency
  • 967023 2023-202
    Significant Deficiency
  • 967024 2023-202
    Significant Deficiency
  • 967025 2023-202
    Significant Deficiency
  • 967026 2023-202
    Significant Deficiency
  • 967027 2023-203
    Significant Deficiency
  • 967028 2023-204
    Significant Deficiency Repeat
  • 967029 2023-204
    Significant Deficiency Repeat
  • 967030 2023-205
    Significant Deficiency
  • 967031 2023-205
    Significant Deficiency
  • 967032 2023-205
    Significant Deficiency
  • 967033 2023-205
    Significant Deficiency
  • 967034 2023-205
    Significant Deficiency
  • 967035 2023-205
    Significant Deficiency
  • 967036 2023-205
    Significant Deficiency
  • 967037 2023-205
    Significant Deficiency
  • 967038 2023-205
    Significant Deficiency
  • 967039 2023-206
    Significant Deficiency
  • 967040 2023-207
    Significant Deficiency
  • 967041 2023-208
    Significant Deficiency Repeat
  • 967042 2023-208
    Significant Deficiency Repeat
  • 967043 2023-208
    Significant Deficiency Repeat
  • 967044 2023-208
    Significant Deficiency Repeat
  • 967045 2023-208
    Significant Deficiency Repeat
  • 967047 2023-208
    Significant Deficiency Repeat
  • 967048 2023-208
    Significant Deficiency Repeat
  • 967049 2023-208
    Significant Deficiency Repeat
  • 967050 2023-208
    Significant Deficiency Repeat
  • 967051 2023-208
    Significant Deficiency Repeat
  • 967052 2023-208
    Significant Deficiency Repeat
  • 967053 2023-208
    Significant Deficiency Repeat
  • 967054 2023-209
    Significant Deficiency
  • 967055 2023-209
    Significant Deficiency
  • 967056 2023-209
    Significant Deficiency
  • 967057 2023-209
    Significant Deficiency
  • 967058 2023-209
    Significant Deficiency
  • 967059 2023-209
    Significant Deficiency
  • 967060 2023-209
    Significant Deficiency
  • 967061 2023-209
    Significant Deficiency
  • 967062 2023-209
    Significant Deficiency
  • 967063 2023-209
    Significant Deficiency
  • 967064 2023-209
    Significant Deficiency
  • 967065 2023-209
    Significant Deficiency
  • 967066 2023-209
    Significant Deficiency
  • 967067 2023-209
    Significant Deficiency
  • 967068 2023-209
    Significant Deficiency
  • 967069 2023-210
    Material Weakness
  • 967070 2023-211
    Significant Deficiency
  • 967071 2023-212
    Material Weakness
  • 967072 2023-213
    Material Weakness
  • 967073 2023-214
    Material Weakness
  • 967074 2023-214
    Material Weakness
  • 967075 2023-214
    Material Weakness
  • 967076 2023-215
    Material Weakness
  • 967077 2023-215
    Material Weakness
  • 967078 2023-215
    Material Weakness
  • 967079 2023-216
    Material Weakness
  • 967080 2023-217
    Material Weakness
  • 967081 2023-218
    -
  • 967082 2023-219
    Significant Deficiency
  • 967083 2023-220
    -
  • 967084 2023-221
    Significant Deficiency Repeat
  • 967085 2023-222
    Significant Deficiency
  • 967086 2023-223
    Significant Deficiency
  • 967087 2023-223
    Significant Deficiency
  • 967088 2023-223
    Significant Deficiency
  • 967089 2023-223
    Significant Deficiency
  • 967090 2023-224
    Material Weakness
  • 967091 2023-224
    Material Weakness
  • 967092 2023-224
    Material Weakness
  • 967093 2023-224
    Material Weakness
  • 967094 2023-225
    Significant Deficiency
  • 967095 2023-226
    Material Weakness
  • 967096 2023-226
    Material Weakness
  • 967097 2023-216
    Material Weakness
  • 967098 2023-217
    Material Weakness
  • 967099 2023-218
    -

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.99B
93.575 Child Care and Development Block Grant $123.59M
93.767 Children's Health Insurance Program $93.21M
21.023 Emergency Rental Assistance Program $69.91M
10.555 National School Lunch Program $69.38M
84.010 Title I Grants to Local Educational Agencies $60.45M
12.401 National Guard Military Operations and Maintenance (o&m) Projects $43.96M
93.558 Temporary Assistance for Needy Families $29.43M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $29.39M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $27.51M
93.268 Immunization Cooperative Agreements $26.63M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $23.53M
21.026 Homeowner Assistance Fund $20.00M
64.015 Veterans State Nursing Home Care $16.40M
93.658 Foster Care_title IV-E $16.11M
10.553 School Breakfast Program $15.92M
93.568 Low-Income Home Energy Assistance $15.82M
10.551 Supplemental Nutrition Assistance Program $14.98M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $14.96M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $13.86M
93.659 Adoption Assistance $13.25M
93.563 Child Support Enforcement $12.93M
66.458 Capitalization Grants for Clean Water State Revolving Funds $12.81M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $12.34M
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.97M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $11.89M
93.667 Social Services Block Grant $11.67M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11.23M
84.367 Improving Teacher Quality State Grants $10.18M
96.001 Social Security_disability Insurance $10.02M
15.661 Lower Snake River Compensation Plan $9.61M
93.788 Opioid Str $9.27M
10.558 Child and Adult Care Food Program $7.86M
84.048 Career and Technical Education -- Basic Grants to States $7.28M
84.027 Special Education_grants to States $7.24M
17.207 Employment Service/wagner-Peyser Funded Activities $6.98M
84.287 Twenty-First Century Community Learning Centers $6.75M
84.424 Student Support and Academic Enrichment Program $5.97M
10.569 Emergency Food Assistance Program (food Commodities) $5.91M
84.011 Migrant Education_state Grant Program $5.71M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5.67M
20.325 Consolidated Rail Infrastructure and Safety Improvements $5.59M
81.U17 Miscellaneous Bonneville Power Administration Grants $5.41M
93.155 Rural Health Research Centers $5.26M
12.404 National Guard Challenge Program $5.23M
17.287 Job Corps Experimental Projects and Technical Assistance (b) $5.16M
93.069 Public Health Emergency Preparedness $5.06M
16.575 Crime Victim Assistance $4.62M
97.067 Homeland Security Grant Program $4.02M
10.559 Summer Food Service Program for Children $3.88M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3.82M
10.664 Cooperative Forestry Assistance $3.72M
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $3.71M
93.994 Maternal and Child Health Services Block Grant to the States $3.59M
84.369 Grants for State Assessments and Related Activities $3.55M
84.181 Special Education-Grants for Infants and Families $3.45M
93.917 Hiv Care Formula Grants $3.31M
93.958 Block Grants for Community Mental Health Services $3.21M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $3.18M
12.400 Military Construction, National Guard $3.15M
20.600 State and Community Highway Safety $3.11M
93.136 Injury Prevention and Control Research and State and Community Based Programs $3.00M
17.259 Wia Youth Activities $2.72M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $2.68M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $2.56M
84.365 English Language Acquisition State Grants $2.53M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2.44M
81.042 Weatherization Assistance for Low-Income Persons $2.41M
10.582 Fresh Fruit and Vegetable Program $2.39M
15.611 Wildlife Restoration and Basic Hunter Education $2.29M
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $2.29M
93.556 Promoting Safe and Stable Families $2.27M
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $2.20M
20.616 National Priority Safety Programs $2.17M
84.002 Adult Education - Basic Grants to States $2.15M
64.203 State Cemetery Grants $2.07M
93.791 Money Follows the Person Rebalancing Demonstration $2.06M
20.218 National Motor Carrier Safety $2.06M
94.006 Americorps $1.91M
66.460 Nonpoint Source Implementation Grants $1.81M
17.258 Wia Adult Program $1.76M
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $1.72M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.69M
66.432 State Public Water System Supervision $1.60M
93.889 National Bioterrorism Hospital Preparedness Program $1.57M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $1.51M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1.48M
66.605 Performance Partnership Grants $1.45M
93.217 Family Planning_services $1.44M
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $1.38M
16.588 Violence Against Women Formula Grants $1.34M
10.560 State Administrative Expenses for Child Nutrition $1.31M
11.436 Columbia River Fisheries Development Program $1.29M
20.205 Highway Planning and Construction $1.29M
17.278 Wia Dislocated Worker Formula Grants $1.22M
15.904 Historic Preservation Fund Grants-in-Aid $1.21M
93.569 Community Services Block Grant $1.17M
66.817 State and Tribal Response Program Grants $1.17M
97.012 Boating Safety Financial Assistance $1.15M
20.219 Recreational Trails Program $1.15M
93.387 National and State Tobacco Control Program (b) $1.14M
10.170 Specialty Crop Block Grant Program - Farm Bill $1.14M
15.916 Outdoor Recreation_acquisition, Development and Planning $1.12M
93.053 Nutrition Services Incentive Program $1.09M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.09M
20.507 Federal Transit_formula Grants $1.09M
93.566 Refugee and Entrant Assistance_state Administered Programs $1.08M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $1.05M
93.796 State Survey Certification of Health Care Providers and Suppliers (title Xix) Medicaid $1.05M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.02M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.01M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $997,895
17.225 Unemployment Insurance $985,091
17.801 Jobs for Veterans State Grants $937,819
45.025 Promotion of the Arts_partnership Agreements $934,079
64.005 Grants to States for Construction of State Home Facilities $927,371
93.940 Hiv Prevention Activities_health Department Based $924,642
39.003 Donation of Federal Surplus Personal Property $907,380
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $898,600
12.U29 Watercraft Inspection Station Program $879,868
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $866,039
93.775 State Medicaid Fraud Control Units $857,106
15.605 Sport Fish Restoration Program $831,210
81.U30 Miscellaneous Pacific States Marine Fisheries Commission Grants $799,312
16.738 Edward Byrne Memorial Justice Assistance Grant Program $788,020
93.747 Elder Abuse Prevention Interventions Program $767,492
97.047 Pre-Disaster Mitigation $761,491
93.241 State Rural Hospital Flexibility Program $727,748
15.944 Natural Resource Stewardship $697,560
93.991 Preventive Health and Health Services Block Grant $680,073
66.801 Hazardous Waste Management State Program Support $675,629
16.034 Coronavirus Emergency Supplemental Funding Program $662,979
10.697 State & Private Forestry Hazardous Fuel Reduction Program $660,301
17.002 Labor Force Statistics $641,449
17.285 Apprenticeship USA Grants $627,578
84.323 Special Education - State Personnel Development $612,745
90.404 2018 Hava Election Security Grants $592,086
84.425 Education Stabilization Fund $587,363
15.524 Recreation Resources Management $580,712
10.025 Plant and Animal Disease, Pest Control, and Animal Care $560,794
97.042 Emergency Management Performance Grants $552,872
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $542,400
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $538,945
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $535,562
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $532,747
93.630 Developmental Disabilities Basic Support and Advocacy Grants $527,168
64.101 Burial Expenses Allowance for Veterans $510,959
16.838 Comprehensive Opioid Abuse Site-Based Program $503,257
16.741 Dna Backlog Reduction Program $496,070
16.543 Missing Children's Assistance $493,211
17.273 Temporary Labor Certification for Foreign Workers $491,897
16.017 Sexual Assault Services Formula Program $489,704
93.669 Child Abuse and Neglect State Grants $486,758
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $482,411
59.061 State Trade and Export Promotion Pilot Grant Program $459,852
66.202 Congressionally Mandated Projects $459,312
66.040 State Clean Diesel Grant Program $450,304
11.035 Broadband Equity, Access, and Deployment Program $438,490
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $432,680
95.001 High Intensity Drug Trafficking Areas Program $430,197
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $413,862
97.039 Hazard Mitigation Grant $412,207
94.003 State Commissions $405,137
17.268 H-1b Job Training Grants $403,663
81.U18 Weatherization Conference $396,481
84.173 Special Education_preschool Grants $387,361
17.235 Senior Community Service Employment Program $381,877
93.586 State Court Improvement Program $378,383
10.541 Child Nutrition-Technology Innovation Grant $377,631
93.369 Acl Independent Living State Grants $374,693
93.324 State Health Insurance Assistance Program $373,151
10.649 Pandemic Ebt Administrative Costs $367,815
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $361,406
81.U14 Tributary Water Conservation $359,538
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions $358,966
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $350,266
10.579 Child Nutrition Discretionary Grants Limited Availability $344,607
93.301 Small Rural Hospital Improvement Grant Program $344,245
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $342,505
93.072 Lifespan Respite Care Program $335,439
93.052 National Family Caregiver Support, Title Iii, Part E $334,712
93.236 Grants to States to Support Oral Health Workforce Activities $333,456
17.261 Wia Pilots, Demonstrations, and Research Projects $333,068
93.270 Adult Viral Hepatitis Prevention and Control $326,705
84.196 Education for Homeless Children and Youth $321,631
17.245 Trade Adjustment Assistance $319,094
93.235 Affordable Care Act (aca) Abstinence Education Program $314,831
16.827 Justice Reinvestment Initiative $309,469
16.576 Crime Victim Compensation $305,000
10.093 Voluntary Public Access and Habitat Incentive Program $303,490
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 $288,399
64.014 Veterans State Domiciliary Care $286,702
93.590 Community-Based Child Abuse Prevention Grants $272,684
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $267,634
20.700 Pipeline Safety Program State Base Grant $263,807
93.251 Early Hearing Detection and Intervention $258,070
11.032 State Digital Equity Planning Grant $254,792
10.931 Agricultural Conservation Easement Program $253,613
93.913 Grants to States for Operation of Offices of Rural Health $252,728
16.593 Residential Substance Abuse Treatment for State Prisoners $246,586
15.666 Endangered Species Conservation-Wolf Livestock Loss Compensation and Prevention $243,673
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $242,605
93.240 State Capacity Building $238,165
16.812 Second Chance Act Reentry Initiative $236,439
66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements $235,708
20.106 Airport Improvement Program $225,339
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $225,000
15.517 Fish and Wildlife Coordination Act $210,041
10.565 Commodity Supplemental Food Program $209,408
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $193,638
10.698 State & Private Forestry Cooperative Fire Assistance $189,400
10.676 Forest Legacy Program $189,028
97.041 National Dam Safety Program $188,534
10.568 Emergency Food Assistance Program (administrative Costs) $187,157
93.506 Aca Nationwide Program for National and State Background Checks for Direct Patient Access Employees of Long Term Care Facilities and Providers $180,051
96.U24 Vital Statistics Cooperative Program $179,653
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $178,601
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $172,959
94.008 Commission Investment Fund $172,443
93.150 Projects for Assistance in Transition From Homelessness (path) $170,824
16.839 Stop School Violence $168,812
15.608 Fish and Wildlife Management Assistance $164,289
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $163,325
66.708 Pollution Prevention Grants Program $159,752
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $156,865
45.310 Grants to States $155,132
81.041 State Energy Program $148,553
16.021 Justice Systems Response to Families $146,859
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $145,790
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $142,851
93.127 Emergency Medical Services for Children $142,591
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $139,926
16.606 State Criminal Alien Assistance Program $137,422
84.358 Rural Education $135,272
97.008 Non-Profit Security Program $130,712
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $129,412
66.454 Water Quality Management Planning $123,563
93.071 Medicare Enrollment Assistance Program $122,406
93.631 Developmental Disabilities Projects of National Significance $120,516
93.600 Head Start $118,179
93.643 Children's Justice Grants to States $115,433
15.615 Cooperative Endangered Species Conservation Fund $110,094
16.813 Nics Act Record Improvement Program $109,327
66.433 State Underground Water Source Protection $108,646
93.090 Guardianship Assistance $104,400
15.560 Secure Water Act Ð Research Agreements $102,851
93.845 Promoting Population Health Through Increased Capacity in Alcohol Epidemiology $102,297
15.233 Forests and Woodlands Resource Management $102,147
81.065 Nuclear Legacy Cleanup Program $101,194
97.023 Community Assistance Program State Support Services Element (cap-Ssse) $99,726
14.171 Manufactured Home Dispute Resolution $96,898
93.110 Maternal and Child Health Federal Consolidated Programs $95,201
15.660 Endangered Species - Candidate Conservation Action Funds $87,208
16.550 State Justice Statistics Program for Statistical Analysis Centers $83,138
10.680 Forest Health Protection $82,917
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $82,537
20.720 State Damage Prevention Program Grants $81,148
45.149 Promotion of the Humanities_division of Preservation and Access $81,061
15.626 Enhanced Hunter Education and Safety Program $80,000
17.271 Work Opportunity Tax Credit Program (wotc) $76,903
10.902 Soil and Water Conservation $75,376
10.162 Inspection Grading and Standardization $71,968
15.130 Indian Education_assistance to Schools $69,399
16.922 Equitable Sharing Program $68,966
84.144 Migrant Education_coordination Program $67,915
11.441 Regional Fishery Management Councils $65,944
66.032 State Indoor Radon Grants $65,605
11.307 Economic Adjustment Assistance $63,032
15.664 Fish and Wildlife Coordination and Assistance Programs $60,000
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $59,944
10.645 Farm to School Grants (arpa) $58,876
96.U25 Social Security Birth and Death Reports $58,815
12.300 Basic and Applied Scientific Research $56,061
21.016 Equitable Sharing $51,891
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $51,488
93.597 Grants to States for Access and Visitation Programs $49,957
12.U31 Aquatic Invasive Species Monitoring $49,805
93.599 Chafee Education and Training Vouchers Program (etv) $47,850
10.U32 Usda Veterinary Services Agreement for Brucellosis Testing $46,996
10.069 Conservation Reserve Program $45,030
12.U33 Idaho Flowering Rush $43,721
96.U23 Vital Statistics Birth Records Grants $43,100
15.634 State Wildlife Grants $33,089
93.103 Food and Drug Administration_research $32,378
97.046 Fire Management Assistance Grant $32,292
93.070 Environmental Public Health and Emergency Response $31,541
10.028 Wildlife Services $30,078
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $26,724
16.751 Edward Byrne Memorial Competitive Grant Program $26,489
10.556 Special Milk Program for Children $25,614
66.204 Multipurpose Grants to States and Tribes $25,578
17.805 Homeless Veterans Reintegration Project $25,195
43.008 Education $25,000
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $24,517
45.129 Promotion of the Humanities_federal/state Partnership $24,078
16.833 National Sexual Assault Kit Initiative $21,772
93.603 Adoption Incentive Payments $19,969
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $18,542
10.724 Wildfire Crisis Strategy Landscapes $18,526
11.407 Interjurisdictional Fisheries Act of 1986 $18,409
93.165 Grants to States for Loan Repayment $17,968
15.684 White-Nose Syndrome National Response Implementation $16,616
97.082 Earthquake Consortium $16,321
15.247 Wildlife Resource Management $15,695
47.076 Education and Human Resources $15,556
17.005 Compensation and Working Conditions $14,756
15.230 Invasive and Noxious Plant Management $14,082
10.912 Environmental Quality Incentives Program $12,806
15.616 Clean Vessel Act Program $12,596
20.721 Phmsa Pipeline Safety Program One Call Grant $12,477
10.U33 Forest Service Aquatic Invasive Species Prevention $11,892
93.336 Behavioral Risk Factor Surveillance System $11,479
93.498 Provider Relief Fund $10,281
10.163 Market Protection and Promotion $10,200
10.U28 Federal-State Inspection of Fresh Fruits, Veg, and Other Products $9,459
97.045 Cooperating Technical Partners $8,996
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $8,953
97.032 Crisis Counseling $8,409
94.013 Volunteers in Service to America $6,841
15.231 Fish, Wildlife and Plant Conservation Resource Management $6,464
10.U04 Miscellaneous Forest Service Grants $5,000
10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants $4,272
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) $3,981
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $2,917
89.003 National Historical Publications and Records Grants $2,897
10.182 Local Food Purchase Assistance $2,792
97.043 State Fire Training Systems Grants $2,723
10.678 Forest Stewardship Program $1,801
16.582 Crime Victim Assistance/discretionary Grants $1,783
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $1,470
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $774
21.019 Coronavirus Relief Fund $679
11.463 Habitat Conservation $394
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $132
10.589 Child Nutrition Direct Certification Performance Awards $5
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $1
17.277 Workforce Investment Act (wia) National Emergency Grants $-467
15.224 Cultural Resource Management $-39,688