FISCAL YEAR 2023 State of Georgia Single Audit Report Greg S. Griffin | State Auditor Greg S. Griffin State Auditor March 21, 2024 The Honorable Brian P. Kemp Governor of Georgia and Members of the General Assembly Citizens of the State of Georgia We are pleased to present the State of Georgia's (State) Single Audit Report for the year ended June 30, 2023. The single audit satisfies the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). All of the information required for the single audit is included in this report except for the State's financial statements and our report thereon, which are included in the State of Georgia Annual Comprehensive Financial Report (ACFR). The Single Audit Report contains our: Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards; Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; Report on Schedule of Expenditures of Federal Awards (SEFA) Required by the Uniform Guidance; Schedule of Findings and Questions Costs; Statewide SEFA and Related Notes Required by the Uniform Guidance; Summary Schedule of Prior Audit Findings; Corrective Action Plan for Current Year findings; and Listing of Organizational Units Comprising the State of Georgia Reporting Entity. We would like to express our appreciation to all those involved in the preparation and completion of this report. We believe the results of this statewide audit provide valuable information to the State's decision makers and others interested in the activities of the State of Georgia. Respectfully submitted, Greg S. Griffin State Auditor 270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone 404-656-2180 STATE OF GEORGIA TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023 Independent Auditor's Reports Page No. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards................................................. A-1 Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance.........................A-5 Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results...........................................................................B-3 Section II - Financial Statement Findings ..........................................................................B-6 Section III - Federal Award Findings and Questioned Costs ...........................................B-46 Schedule of Expenditures of Federal Awards Schedule of Expenditures of Federal Awards ..................................................................... C-1 Notes to the Schedule of Expenditures of Federal Awards............................................. C-118 Corrective Action Plan for Current Year Findings................................................................D-1 Summary Schedule of Prior Audit Findings ......................................................................... E-1 Appendix "A" Listing of Organizations Comprising the State of Georgia Reporting Entity ..................... F-1 Greg S. Griffin State Auditor INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Honorable Brian P. Kemp, Governor of Georgia and Members of the General Assembly of the State of Georgia We have audited the financial statements of the governmental activities, aggregate discretely presented component units, each major fund (except the unemployment compensation fund), and aggregate remaining fund information, and we were engaged to audit the business-type activities and unemployment compensation fund, of the State of Georgia (State) as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the State's basic financial statements, and have issued our report thereon dated January 31, 2024. We conducted our audit in accordance with the auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Our report disclaims an opinion on the business-type activities and unemployment compensation fund. Because of the matter described in the "Basis for Disclaimer of Opinion" section of our Report on the Audit of the Financial Statements, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the business-type activities and unemployment compensation fund. Our report includes a reference to other auditors who audited the financial statements of the State entities listed below, as described in our report on the State's basic financial statements. AU Health System, Inc. Augusta University Foundation, Inc. and Subsidiaries Augusta University Real Estate Corporation Augusta University Real Estate Foundation, Inc. Augusta University Research Institute, Inc. Employees' Retirement System of Georgia Georgia Advanced Technology Ventures, Inc. and Subsidiaries Georgia Environmental Finance Authority Georgia Gwinnett College Foundation, Inc. Georgia Housing and Finance Authority Georgia Lottery Corporation Georgia Ports Authority Georgia Tech Athletic Association Georgia Tech Facilities, Inc. Georgia Tech Foundation, Inc. Georgia Tech Research Corporation Kennesaw State University Foundation, Inc. Medical College of Georgia Foundation, Inc. Middle Georgia State University Real Estate Foundation, Inc. and Subsidiaries Teachers Retirement System of Georgia The University of Georgia Foundation University of Georgia Athletic Association, Inc. University of Georgia Research Foundation, Inc. and Subsidiaries 270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone (404) 656-2180 Georgia Southern University Housing University of North Georgia Real Estate Foundation, Inc. and Subsidiaries Foundation, Inc. and Subsidiaries Georgia State Financing and Investment Commission UWG Real Estate Foundation, Inc. Georgia State University Athletic Association, Inc. University System of Georgia Foundation, Inc. Georgia State University Foundation, Inc. and Affiliates Georgia State University Research Foundation, Inc. VSU Auxiliary Services Real Estate Foundation, Inc. The other auditors audited the financial statements of the State entities listed below in accordance with GAAS but not in accordance with Government Auditing Standards, and accordingly, this report does not include reporting on internal control over financial reporting or instances of reportable noncompliance associated with those entities. Augusta University Real Estate Corporation Augusta University Real Estate Foundation, Inc. Georgia Advanced Technology Ventures, Inc. and Subsidiaries Georgia Gwinnett College Foundation, Inc. Georgia Lottery Corporation Georgia Southern University Housing Foundation, Inc. and Subsidiaries Georgia State University Athletic Association, Inc. Georgia State University Foundation, Inc. Georgia Tech Athletic Association Georgia Tech Facilities, Inc. Georgia Tech Foundation, Inc. Kennesaw State University Foundation, Inc. Medical College of Georgia Foundation, Inc. Middle Georgia State University Real Estate Foundation, Inc. and Subsidiaries The University of Georgia Foundation University of Georgia Athletic Association, Inc. University of North Georgia Real Estate Foundation, Inc. and Subsidiaries UWG Real Estate Foundation, Inc. VSU Auxiliary Services Real Estate Foundation, Inc. This report includes our consideration of the results of the other auditors' testing of internal control over financial reporting and compliance and other matters that are reported on separately by those other auditors. However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the State's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the basic financial statements, but not for the purpose of expressing an opinion on the effectiveness of the State's internal control. Accordingly, we do not express an opinion on the effectiveness of the State's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying Schedule of Findings and Questioned Costs, we did identify certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies. A-2 A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the State's financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies described in the accompanying Schedule of Findings and Questioned Costs in findings 2023-005, 2023-006, and 2023-007 to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying Schedule of Findings and Questioned Costs in findings 2023-001, 2023-002, 2023-003, 2023-004, 2023-008, 2023-009, 2023010, and 2023-011 to be significant deficiencies. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the State's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the accompanying Schedule of Findings and Questioned Costs in findings 2023-002, 2023-003, 2023-004, 2023-006, 2023-007, 2023-008, 2023-009, and 2023-010. Additionally, if the scope of our work had been sufficient to enable us to express an opinion on the business-type activities and unemployment compensation fund, other instances of noncompliance or other matters may have been identified and reported herein. State's Response to Findings Government Auditing Standards requires the auditor to perform limited procedures on the State's response to the findings identified in our audit and described in the accompanying Schedule of Findings and Questioned Costs. The State's response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. A-3 Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the State's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the State's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Respectfully submitted, Greg S. Griffin State Auditor January 31, 2024 A-4 Greg S. Griffin State Auditor INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE, AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE The Honorable Brian P. Kemp, Governor of Georgia and Members of the General Assembly of the State of Georgia Report on Compliance for Each Major Federal Program Adverse, Qualified, and Unmodified Opinions We have audited the State of Georgia's (State) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the State's major federal programs for the year ended June 30, 2023. The State's major federal programs are identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs. Adverse Opinion on Unemployment Insurance Program (17.225) In our opinion, because of the significance of the matter discussed in the "Basis for Adverse, Qualified, and Unmodified Opinions" section of our report, the State did not comply, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Unemployment Insurance Program (17.225) for the year ended June 30, 2023. Qualified Opinions on Child Nutrition Cluster (10.553, 10.555, 10.556, 10.559, 10.582), Food Distribution Cluster (10.565, 10.568, 10.569), Aging Cluster (93.044, 93.045, 93.053), Low Income Household Water Assistance Program (93.499), Low-Income Home Energy Assistance (93.568), Social Services Block Grant (93.667), Block Grants for Community Mental Health Services (93.958), Block Grants for Prevention and Treatment of Substance Abuse (93.959), and Coronavirus State and Local Fiscal Recovery Funds (21.027) In our opinion, except for the noncompliance described in the "Basis for Adverse, Qualified, and Unmodified Opinions" section of our report, the State complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the Child Nutrition Cluster (10.553, 10.555, 10.556, 10.559, 10.582), Food Distribution Cluster (10.565, 10.568, 10.569), Aging Cluster (93.044, 93.045, 93.053), Low Income Household Water Assistance Program (93.499), Low-Income Home Energy Assistance (93.568), Social Services Block Grant (93.667), Block Grants for Community Mental Health Services (93.958), Block Grants for Prevention and Treatment of Substance Abuse (93.959), and Coronavirus State and Local Fiscal Recovery Funds (21.027) for the year ended June 30, 2023. 270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone (404) 656-2180 Unmodified Opinion on Each of the Other Major Federal Programs In our opinion, based on our audit and the reports of other auditors, the State complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs for the year ended June 30, 2023. As stated in our report on the basic financial statements, we did not audit the financial statements of the State entities listed below nor did we audit compliance for the major federal programs or percentages of these federal programs at the State entities identified in the table on the following page. AU Health System, Inc. Georgia Tech Athletic Association Augusta University Foundation, Inc. and Georgia Tech Facilities, Inc. Subsidiaries Georgia Tech Foundation, Inc. Augusta University Real Estate Corporation Georgia Tech Research Corporation Augusta University Real Estate Foundation, Inc. Kennesaw State University Foundation, Inc. Augusta University Research Institute, Inc. Medical College of Georgia Foundation, Inc. Employees' Retirement System of Georgia Middle Georgia State University Real Estate Georgia Advanced Technology Ventures, Inc. Foundation, Inc. and Subsidiaries and Subsidiaries Teachers Retirement System of Georgia Georgia Environmental Finance Authority The University of Georgia Foundation Georgia Gwinnett College Foundation, Inc. Georgia Housing and Finance Authority University of Georgia Athletic Association, Inc. University of Georgia Research Foundation, Inc. Georgia Lottery Corporation and Subsidiaries Georgia Ports Authority University of North Georgia Real Estate Georgia Southern University Housing Foundation, Inc. and Subsidiaries Foundation, Inc. and Subsidiaries UWG Real Estate Foundation, Inc. Georgia State Financing and Investment Commission University System of Georgia Foundation, Inc. Georgia State University Athletic Association, Inc. and Affiliates Georgia State University Foundation, Inc. VSU Auxiliary Services Real Estate Foundation, Inc. Georgia State University Research Foundation, Inc. The financial statements of the above mentioned State entities and the compliance for the federal programs/clusters identified in the table below were audited by other auditors whose reports, including reports on compliance and internal control over compliance, have been furnished to us. This report includes our consideration of the results of the other auditors' testing of compliance and internal control over compliance that are reported on separately by those other auditors. However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors. A-6 State Entity Assistance Listing Number(s) Program or Cluster Title % of Program or Cluster Audited by Other Auditors Georgia Housing and Finance Authority 21.023 21.026 Emergency Rental Assistance Program Homeowner Assistance Fund 100% 100% The federal award expenditures audited by Other Auditors comprise 1.2 percent of the State's total expenditures of federal awards. Basis for Adverse, Qualified, and Unmodified Opinions We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the State and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our adverse, qualified, and unmodified opinions on compliance for each major federal program. Our audit does not provide a legal determination of the State's compliance with the compliance requirements referred to above. Matters Giving Rise to Adverse Opinion on Unemployment Insurance Program (17.225) As described in the accompanying Schedule of Findings and Questioned Costs, the State did not comply with requirements regarding the Unemployment Insurance Program (17.225) as described in findings 2023-028, 2023-029, and 2023-030 for Eligibility and Special Tests and Provisions. Compliance with such requirements is necessary, in our opinion, for the State to comply with requirements applicable to that program. Matters Giving Rise to Qualified Opinions on Child Nutrition Cluster (10.553, 10.555, 10.556, 10.559, 10.582), Food Distribution Cluster (10.565, 10.568, 10.569), Aging Cluster (93.044, 93.045, 93.053), Low Income Household Water Assistance Program (93.499), Low-Income Home Energy Assistance (93.568), Social Services Block Grant (93.667), Block Grants for Community Mental Health Services (93.958), Block Grants for Prevention and Treatment of Substance Abuse (93.959), and Coronavirus State and Local Fiscal Recovery Funds (21.027) A-7 As described in the accompanying Schedule of Findings and Questioned Costs, in findings the State did not comply with requirements regarding the following: Finding No. 2023-012 2023-013 2023-020 2023-021 2023-023 2023-032 Assistance Listing No. and Program (or Cluster) Title 10.553, 10.555, 10.556, 10.559, 10.582 Child Nutrition Cluster 10.565, 10.568, 10.569 Food Distribution Cluster 93.044, 93.045, 93.053 Aging Cluster 93.499 Low Income Household Water Assistance Program 93.568 Low-Income Home Energy Assistance 93.667 Social Services Block Grant 93.958 Block Grants for Community Mental Health Services 93.958 Block Grants for Community Mental Health Services 93.959 Block Grants for Prevention and Treatment of Substance Abuse 21.027 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement Reporting Subrecipient Monitoring Reporting Period of Performance Reporting Procurement and Suspension and Debarment Compliance with such requirements is necessary, in our opinion, for the State to comply with requirements applicable to those programs. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the State's federal programs. Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the State's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the State's compliance with the requirements of each major federal program as a whole. A-8 In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the State's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the State's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the State's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Other Matters The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying Schedule of Findings and Questioned Costs in findings 2023-017, 2023-022, and 2023-025. Our opinion on each major federal program is not modified with respect to these matters. Government Auditing Standards requires the auditor to perform limited procedures on the State's response to the noncompliance findings identified in our compliance audit and described in the accompanying Schedule of Findings and Questioned Costs. The State's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses and certain deficiencies in internal control over compliance that we consider to be significant deficiencies. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A-9 We consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs in findings 2023-012, 2023-013, 2023-020, 2023-021, 2023-023, 2023-024, 2023-028, 2023-029, 2023-030, and 2023-032 to be material weaknesses. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs in findings 2023-014, 2023-015, 2023-016, 2023-017, 2023-018, 2023-019, 2023-022, 2023-025, 2023026, 2023-027, and 2023-031 to be significant deficiencies. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. Government Auditing Standards requires the auditor to perform limited procedures on the State's response to the internal control over compliance findings identified in our audit and described in the accompanying Schedule of Findings and Questioned Costs. The State's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, aggregate discretely presented component units, each major fund (except the unemployment compensation fund), and aggregate remaining fund information, and we were engaged to audit the business-type activities and unemployment compensation fund, of the State as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the State's basic financial statements, and have issued our report thereon dated January 31, 2024. We were engaged for the purpose of forming opinions on the financial statements that collectively comprise the State's basic financial statements. We have issued unmodified opinions for all opinion units, except for the business-type activities and unemployment compensation fund, on which we expressed no opinion. As of the date of our audit report, the State's Department of Labor was unable to provide sufficient appropriate audit evidence for the balances and financial activity of the receivables and payables of the unemployment compensation fund. There was a lack of internal controls over benefit payments, and we were unable to obtain sufficient appropriate audit evidence to determine or verify by alternative means whether certain paid claims met eligibility requirements. Also, as of the date of our audit report, management was still in the process of determining the balance for receivables and related payables due to overpayments of certain unemployment insurance claims. The State's records do not permit us, nor is it practical to extend or apply other auditing procedures, to obtain sufficient appropriate audit evidence to conclude that the receivable and payable balances and revenues, expenses and related cash flows in the unemployment compensation fund were free of material misstatement. As a result of these A-10 matters, we were unable to determine whether further audit adjustments may have been necessary in respect to the recorded or unrecorded receivables, payables, and the elements making up the statements of activities and cash flows. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied by us and other auditors in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, based on our audit, the procedures performed as described above, and the reports of the other auditors, except for the effect of the disclaimer referred to above, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Respectfully submitted, Greg S. Griffin State Auditor March 21, 2024 A-11 Schedule of Findings and Questioned Costs The Schedule of Findings and Questioned Costs (Schedule) was prepared in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule contains the following sections: Section I - Summary of Auditor's Results A summary of the results of our audit and a list of the State's major federal programs are presented in this section of the Schedule. Section II - Financial Statement Findings This section presents findings related to the financial statements, including any material weaknesses or significant deficiencies in internal control over financial reporting and noncompliance and other matters that are required to be reported in accordance with Government Auditing Standards. Financial statement findings are organized by State entity (entity number). Section III - Federal Award Findings and Questioned Costs This section presents federal award findings and questioned costs. Findings are reported for material weaknesses or significant deficiencies in internal control over compliance and material noncompliance with the compliance requirements that have a direct and material effect on each of the State's major federal programs and other findings and questioned costs that are required to be reported pursuant to Title 2 CFR 200.516(a). Federal award findings are organized by federal agency, State entity (entity number), federal program, and compliance requirement. STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I SUMMARY OF AUDITOR'S RESULTS YEAR ENDED JUNE 30, 2023 SUMMARY OF AUDITOR'S RESULTS Financial Statements Type of auditor's report issued: Governmental Activities; Aggregate Discretely Presented Component Units; Governmental General Fund; Governmental General Obligation Bond Projects Fund; Enterprise Higher Education Fund; Enterprise State Health Benefits Plan Fund; and Aggregate Remaining Fund Information Unmodified Business-Type Activities and Enterprise - Unemployment Compensation Fund Disclaimer Internal control over financial reporting: Material weakness(es) identified? Yes Significant deficiency(ies) identified? Yes Noncompliance material to financial statements noted? Yes Federal Awards Internal control over major programs: Material weakness(es) identified? Yes Significant deficiency(ies) identified? Yes Type of auditor's report issued on compliance for major programs: Child Nutrition Cluster (10.553, 10.555, 10.556, 10.559, 10.582) Food Distribution Cluster (10.565, 10.568, 10.569) Coronavirus State and Local Fiscal Recovery Funds (21.027) Unemployment Insurance Program (17.225) Aging Cluster (93.044, 93.045, 93.053) Low Income Household Water Assistance Program (93.499) Low-Income Home Energy Assistance (93.568) Social Services Block Grant (93.667) Block Grants for Community Mental Health Services (93.958) Block Grants for Prevention and Treatment of Substance Abuse (93.959) All other major programs Qualified Qualified Qualified Adverse Qualified Qualified Qualified Qualified Qualified Qualified Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? Yes Dollar threshold used to distinguish between Type A and Type B programs: $55,068,934 Auditee qualified as low-risk auditee? No Identification of Major Programs: The table on the following page lists the major programs in order by Assistance Listing number (ALN). For each cluster, the first ALN in the cluster designates its placement within the table. B-3 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I SUMMARY OF AUDITOR'S RESULTS YEAR ENDED JUNE 30, 2023 Major Programs Federal Agency U.S. Department of Agriculture U.S. Department of Defense U.S. Department of Justice U.S. Department of Labor U.S. Department of Transportation U.S. Department of the Treasury U.S. Department of Education Program or Cluster Title Child Nutrition Cluster Child and Adult Care Food Program Food Distribution Cluster National Guard Military Operations and Maintenance (O&M) Projects Crime Victim Assistance Employment Service Cluster Unemployment Insurance Highway Planning and Construction Emergency Rental Assistance Program Homeowner Assistance Fund Coronavirus State and Local Fiscal Recovery Funds Title I Grants to Local Educational Agencies Supporting Effective Instruction State Grants Education Stabilization Fund ALN 10.553, 10.555, 10.556, 10.559, 10.582 10.558 10.565, 10.568, 10.569 12.401 16.575 17.207.17.801 17.225 20.205 21.023 21.026 21.027 84.010 84.367 84.425 B-4 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I SUMMARY OF AUDITOR'S RESULTS YEAR ENDED JUNE 30, 2023 Major Programs (continued) Federal Agency Program or Cluster Title Aging Cluster 1332 State Innovation Waivers Low Income Household Water Assistance Program Child Support Services U.S. Department of Health and Human Services Low-Income Home Energy Assistance Community Services Block Grant Foster Care Title IV-E Social Services Block Grant Medicaid Cluster Block Grants for Community Mental Health Services Block Grants for Prevention and Treatment of Substance Abuse ALN 93.044, 93.045, 93.053 93.423 93.499 93.563 93.568 93.569 93.658 93.667 93.775, 93.777, 93.778 93.958 93.959 B-5 STATE1 ENTITY 419 427 440 462 474 977 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 FINANCIAL STATEMENT FINDINGS REPORTED UNDER GOVERNMENT AUDITING STANDARDS TABLE OF CONTENTS FINDING NUMBER AND TITLE PAGE NUMBER Statewide.............................................................................................................. B-7 2023-001 Improve Internal Controls over Financial Reporting Department of Community Health......................................................................B-9 2023-002 Strengthen Accounting Controls Overall 2023-003 Continue to Strengthen Application Risk Management Program Department of Human Services ........................................................................ B-16 2023-004 Improve Internal Controls over Cash and Clearing Accounts Department of Labor ......................................................................................... B-19 2023-005 Strengthen Accounting Controls Overall 2023-006 Improve Controls over State Revenue Collections 2023-007 Improve Financial Management System 2023-008 Strengthen Logical Access Controls Department of Natural Resources .....................................................................B-38 2023-009 Improve Internal Controls over Cash Accounts Department of Revenue ..................................................................................... B-41 2023-010 Continue to Strengthen Logical Access Controls Georgia Public Telecommunications Commission............................................B-44 2023-011 Control over Capital Assets 1The entity number represents the control number that was assigned to each State entity. B-6 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATEWIDE FINDING 2023-001 Improve Internal Controls over Financial Reporting Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Significant Deficiency None 2022-001, 2021-001 Description: The State Accounting Office should improve controls over financial reporting to ensure the accuracy of the State's basic financial statements, including the note disclosures and required supplementary information. Background Information: The State Accounting Office (SAO) has continued to provide training on various financial accounting and reporting topics to internal staff and guidance to all State organizations through the issuance of accounting policies and procedures, meeting and training events, and detailed instructions for financial reporting forms. However, the utilization of year-end financial forms to gather information needed to prepare the State's financial statements, combined with other sources of information, and the extent of modification necessary to such information, results in a financial reporting process that continues to be highly complex and manual in nature, and therefore, susceptible to errors. Criteria: The SAO is responsible for establishing and maintaining a system of internal controls over the preparation of financial statements in accordance with generally accepted accounting principles (GAAP). The design and operation of the SAO's controls should allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements in a timely manner. Condition: Our review of the State's financial statements, including the note disclosures, revealed errors that were not detected by the SAO's review process. Some of the more significant items found were as follows: The spreadsheet used to compute net investment in capital assets for Governmental Activities included a figure that hadn't been revised for the present year, leading to a $353,627,000 understatement in net investment in capital assets. An entry misclassified tax revenues by tax type in the amount of $942,007,475. The error impacted only the Governmental Activities as tax revenues are reported as a single line in the Governmental Fund statements. Entries to record activity to the Custodial Fund contained errors which understated collections for local governments and distributions to local governments in the amount of $3,242,175,817. B-7 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 A reclassification entry erroneously debited the wrong revenue account, leading to an understatement of $144,594,195 in sales and services within the Higher Education Fund. A reconciliation spreadsheet used by the SAO to confirm cash reporting discrepancies between agencies and the Office of the State Treasurer contained an error. This resulted in an adjusting journal entry that overstated cash and accounts payable by $163,701,252 for the Georgia School Personnel Post-Employment Health Benefit Fund. The contractual commitments disclosed in the notes to the financial statements were not revised from the previous year's figures, causing an understatement of $1,479,000,000. Numerous other misstatements and reclassifications were identified, affecting the basic financial statements, note disclosures, and supplementary information. Cause: The errors identified in the financial statements presented for audit indicate that the SAO's current processes and timeline for compiling that information does not allow sufficient time for analysis and review, which is critical to preventing or detecting and correcting significant reporting errors. Additionally, the SAO has experienced a significant amount of turnover over the last three years. Effect: Prior to adjusting the misstatements identified, the State's financial information contained significant errors. Weaknesses in the financial statement review process increase the likelihood of untimely detection and correction of errors in the Annual Comprehensive Financial Report (ACFR). Recommendation: The SAO should strengthen its financial statement preparation process by focusing on implementing preventative controls for areas that are highly manual in nature and more susceptible to the risk of a material misstatement. Where preventative controls are not cost effective, the SAO should implement additional and/or strengthen existing detective controls. In addition, the SAO should continue its efforts to ensure all of its designed controls are followed to detect and correct reporting errors in a timely manner. Views of Responsible Officials: We concur with this finding. B-8 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH 2023-002 Strengthen Accounting Controls Overall Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Significant Deficiency Nonmaterial Noncompliance 2022-002 Description: The Department of Community Health should strengthen internal controls over accounting and financial reporting processes and procedures to ensure the accuracy of the information it prepares for the State's financial statements and note disclosures. Background Information: The Department of Community Health (DCH) is responsible for the administration and monitoring of the State of Georgia's health care programs, including Medicaid, Peachcare for Kids, and the State Health Benefit Plan (SHBP). The DCH's accounting office is responsible for the DCH's financial reporting, including the accurate and timely entry and approval of financial transactions. State organizations provide information to the State Accounting Office (SAO) to permit the proper accounting and reporting of financial information in the State's Annual Comprehensive Financial Report (ACFR) and Schedule of Expenditures of Federal Awards (SEFA). The SAO has created several financial reporting forms to facilitate this process. State agencies, including the DCH, complete and submit the forms to the SAO as part of the annual reporting process. The DCH also prepares financial statements that are provided to the SAO for inclusion in the ACFR. The SHBP is a division of the DCH. It serves as the state's administrator of health insurance coverage for state employees, teachers, public school employees, retirees, former employees and covered dependents. CVS Caremark, Anthem and United Healthcare are third party administrators (TPA) contracted by SHBP. CVS Caremark administers pharmacy benefits while Anthem and United Healthcare provide medical services for the SHBP. Criteria: The DCH management is responsible for establishing and maintaining a system of internal controls designed to provide reasonable assurance of accurate financial reporting in accordance with generally accepted accounting principles (GAAP) and compliance with applicable statutes and regulations. In addition, general ledger maintenance is crucial for accurate financial record-keeping. The DCH management is responsible for general ledger maintenance to ensure that financial transactions are recorded in a timely manner, to reconcile accounts regularly and to generate reliable financial statements. This ensures transparency, compliance with regulations, and facilitates effective decision-making by providing a clear overview of the agency's financial health. Further, pursuant to the Official Code of Georgia Annotated (OCGA) 50-5B-3, the State Accounting Office (SAO) is to prescribe state-wide accounting policies, procedures, and B-9 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 practices and has developed the Statewide Accounting Policy Manual and Statewide Business Process Policies and Procedures to accomplish this directive. The DCH management is responsible for following these statewide policies and procedures, including the Bank Reconciliation Policy reflected within the Statewide Business Process Policies and Procedures, which states "It is the responsibility of each organization to reconcile all of their bank accounts at least monthly, and within 30 days upon receipt of the bank statement... Bank reconciliations should clearly show the balances being reconciled, including the details (and subsequent resolution) of all reconciling items." Lastly, the DCH utilizes a contractor to provide pharmacy and health care data details of the services provided by the TPAs. The TPAs provide weekly summarized invoices to the DCH for payment. The DCH is responsible for reconciling the SHBP claims data detail provided by the contractor to the weekly invoiced amounts provided by the TPAs. Condition: During our fiscal year 2023 audit, we identified deficiencies in internal controls relating to various accounting and reporting processes. The specific issues that we found are as follows: Controls over general ledger maintenance. Our testing revealed several internal control issues with the reliability of the data reported on the general ledger. Some of the more significant items found were as follows: The DCH submitted 33 post-closing adjustments (PCAs) to adjust account balances and correct general ledger errors. These PCAs were made in addition to the adjustments that were necessary for financial statement preparation purposes. Our testing revealed inaccurate and unreliable amounts reported in numerous general ledger accounts. Balances dating back to fiscal year 2003 have been misreported in the general ledger. Four PCAs totaling $3,754,567,553 were made to various cash, accounts receivable, accounts payable, unearned revenue, revenue and clearing accounts in an effort to make general ledger account balance corrections. The fiscal year-end bank reconciliations for the Administrative and Payroll Operating account, the Medicaid Pharmacy Disbursement account, the Medicaid Disbursement account and the Federal Funds Holding account reflected a post-closing adjustment (PCA) in the amount of $332,729,524, $(186,763,671), $(147,416,073) and $(163,036), respectively, to accurately present cash balances on the general ledger. Seven bank accounts were closed during fiscal year 2021. Related cash balances in excess of $25 million dollars remained on the general ledger at year-end. Controls over the bank reconciliation process. Our review of the fiscal year-end bank reconciliations revealed that seven reconciliations were not prepared or reviewed until October 31, 2023. Statewide accounting policies and procedures state that bank reconciliations should be completed within 30 days of receipt of the bank statement. Unreconciled health benefit claims. Our testing revealed the SHBP claims detail provided by the contractor, did not reconcile to the invoiced amounts sent to the DCH by TPAs for payment. Variances of $48,730,792 for CVS Caremark, $20,558,188 for Anthem and B-10 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 $1,402,290 for United Health Care were noted during the reconciliation of the claims detail provided by the contractor to the invoices received by the DCH. Cause: The DCH's failure to maintain an accurate general ledger and produce timely bank reconciliations at year end resulted from previous employees' lack of reconciliation over various accounts. These issues lead to inaccurate general ledger balances and required significant PCAs to produce reliable financial statements. There is a difference between the date the claims are paid by the TPAs and the date they are invoiced to the DCH. This varies between the different TPAs and, at times, even within an individual TPA. There is a general rule of thumb that will apply to most claims, which is a two to three days' delay between TPA payment and the DCH being invoiced for those claims. The varying times between those two processes has made it difficult to reconcile each month's invoiced claims. Effect: The issues over the general ledger maintenance make the financial statement preparation process more difficult and increase the risk of inaccurate financial reporting. The need for numerous adjusting entries to correct errors after year-end close also affects the timeliness of reporting by SAO. Further, without effective controls in place to reconcile the health benefit claims data to the invoices, the DCH cannot ensure the accuracy of the invoiced amounts that were paid throughout the year. Recommendation: The DCH should continue to strengthen controls over its general ledger maintenance by incorporating additional analyses and thorough reviews of information. Strong internal controls over the general ledger and financial reporting should diminish the need for numerous PCAs to correct accounting records at year-end and help ensure that the DCH's financial submissions are correct and accurately represent its operations to meet the State's financial reporting needs. We recommend that the DCH continue to commit resources to research and resolve old, inaccurate general ledger activity. In addition, the DCH management should improve the bank reconciliation process by preparing bank reconciliations within the required timeframe. Further, the DCH should take steps to ensure that health benefit claims details are reconciled to the weekly invoiced summaries received from the TPAs. Views of Responsible Officials: We concur with this finding. The Department of Community Health (DCH) concurs that there are significant prior year General Ledger (GL) adjustments that need to be made. All the issues mentioned in the finding, related to the GL are due to the prior year adjustments which are needed. Given the massive undertaking it takes to research and correct everything, it was not completed prior to the end of fiscal year 2023 reporting. DCH is working to complete all necessary adjustments for the fiscal year 2024 reporting period, and once completed, the issues related to the banking and GL will not remain. B-11 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 DCH would like to make a few clarifying comments for the readers of the finding to provide context: All amounts reported are materially correct, with the majority of the balances being supported by bank statement amounts or amounts provided by the Treasury and/or State Accounting Office. The $3.75 billion amount mentioned above for four PCAs is an absolute value amount, not a netted amount between various accounts. The four amounts listed as adjustments to cash balances, in the third bullet of the section, were adjustments made between the different cash accounts and had no net effect on the overall cash balance. The balances that remain on the GL allocated to account numbers for closed bank accounts will be cleared when all of the prior year adjustments are finished. The unreconciled health benefit claims consist of claims in data provided by the ThirdParty Administrators (TPAs) to DCH that are separate from the amount invoiced due to timing between when the claims are paid by the TPAs and when they are invoiced to DCH. Since there is a delay between the payment date and invoiced date, there will always be a slight variance. This year, the variance may be due to the timing of the report. Adjusting the date range may help with the variance size next year. It should be noted that DCH paid all amounts invoiced, and the invoiced amounts are the amounts that are reported on the financials, not the amounts from the claims data. B-12 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2023-003 Continue to Strengthen Application Risk Management Program Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Significant Deficiency Nonmaterial Noncompliance 2022-003, 2021-003, 2020-004, 2019-006, 2018-006 Description: The Department of Community Health should continue to strengthen controls over its application risk management program. Background Information: The Department of Community Health (DCH) relies extensively on automated data processing controls contained within computer systems and business processes of various third-party vendors to process payment claims for the Medicaid program. Internal controls over services provided by vendors and their related computer systems and business processes are essential for ensuring the security, confidentiality, availability, reliability, and integrity of Medicaid payment data. As part of our fiscal year 2023 audit, we followed up on the DCH's efforts to implement corrective action plans in response to the prior year finding in which we reported the DCH did not have adequate controls in place over its application risk management program related to the claims and payment processing of Medicaid benefits. Although the DCH has not fully implemented all of the corrective action plans, we noted that ongoing efforts are being made. Criteria: Pursuant to the Official Code of Georgia Annotated (OCGA) 50-25-4(a)(20), the Georgia Technology Authority (GTA) is to establish technology security policies, standards, and services to be used by all agencies. The DCH is responsible for establishing and maintaining an information technology (IT) risk management program as required by the following GTA policies and standards related to assessing and managing IT risks: Information Security Risk Management Policy (PS-08-031) Each agency shall institute an organization-wide risk management approach to information security that assesses the risks (including the magnitude of harm that could result from the unauthorized access, use, disclosure, disruption, modification, or destruction) to information and systems. Risk Management Framework Standard (SS-08-041) To adopt and implement a riskbased approach to information security and shall use the National Institute of Standards and Technology (NIST) risk management framework. Security Controls Reviews and Assessments Policy (PS-08.029.01) To establish requirements for agencies to assess security controls for IT systems. B-13 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Outsourced IT Services and Third-Party Interconnections Standard (SS-08-044.01) To establish requirements for agencies to ensure adherence to established security requirements by third-party IT service providers and/or interconnections. Information Security Control Policy (PS-17-001) To improve how security controls are managed within the State's shared-service environment and third-party service providers. Information Security Control Standard (SS-17-001) Agencies, Third-Party Service Providers, and Service Integrators operating in a shared-service environment are responsible for ensuring that applicable NIST 800-53 (rev. 4) security controls are implemented and operated effectively. Additionally, as a recipient of federal awards, the DCH is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Further, the DCH is required to conduct periodic risk analyses to ensure that appropriate, costeffective safeguards are incorporated into new and existing systems when significant system changes occur. The DCH is also responsible for establishing and maintaining a system security plan and performing biennial reviews of systems involved in the administration of U.S. Department of Health and Human Services programs in accordance with Title 45 CFR section 95.621(f). An effective risk management program should also include elements listed below in order to reduce the risk of error, misuse, or fraud: 1. Policies and procedures designed to address security of the physical location of resources, equipment, software and data, telecommunications, and personnel; 2. Disaster recovery and business contingency plans; 3. Emergency preparedness; and 4. Review and monitoring of complimentary user entity controls as defined by service organizations. Condition: Our review of the DCH's risk management program related to automated data processing systems revealed the deficiencies described below. Risk Analysis: We noted risk is assessed for the Medicaid Management Information System (MMIS); however, a formal risk analysis process has not yet been established and does not include all data processing systems for the Medicaid program. System Security Reviews (SSRs): While the DCH stated that System and Organizational Controls (SOC) Type II reports and the related complementary user entity controls (CUECs) are obtained and reviewed on an annual basis, there was no documented evidence that these reviews were taking place. In addition, we B-14 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 noted that assessments to determine whether controls are in place, operating effectively, and successfully mitigating the DCH's risks were not being performed. Systems Security Plans (SSPs): The DCH has formally documented a SSP for one of its automated data processing systems; however, the plan has not been approved by management. Policies and Procedures: We noted that all security and privacy policies and procedures requested for review have been formally developed. However, the policies and procedures are in the process of being submitted to leadership for final approval. Cause: The DCH did not have sufficient resources needed in order to address all noted deficiencies within the current fiscal year. Effect: The lack of a formal IT risk management program results in noncompliance with the applicable state and federal requirements and exposes the DCH to unnecessary risk of error, misuse, fraud, or loss of data from both internal and external forces which could impact the integrity and reliability of data used for the claims and payment processing of Medicaid benefits. Recommendation: The DCH should continue to allocate necessary resources to implement a formal risk management program to allow management to gain reasonable assurance the DCH will achieve its agency and program objectives and comply with operational, financial reporting, and compliance requirements. An effective risk management program should, at a minimum, address Risk Analysis, SSRs, SSPs, and Security and Privacy Policies and Procedures. The DCH should also review and assess SOC reports and the CUECs expected to be in place at the DCH and develop a process for tracking the results of these reviews. Views of Responsible Officials: DCH agrees with the finding. B-15 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2023-004 Improve Internal Controls over Cash and Clearing Accounts Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Significant Deficiency Nonmaterial Noncompliance 2022-005 Description: The Department of Human Services should improve internal controls over cash and clearing accounts operations. Background Information: The Department of Human Services (DHS) delivers a wide range of services designed to promote self-sufficiency, safety and well-being for all Georgians. In delivering these services, the DHS is tasked with managing centralized bank accounts associated with the main DHS office and decentralized bank accounts at the regional Division of Family & Children Services (DFACS) offices across the State of Georgia. In addition, the DHS is responsible for documenting internal controls over these bank accounts. The design and operation of the DHS's internal controls over cash accounts should ensure compliance with applicable statewide policies and the accurate and complete reporting of cash balances in its financial statements. As part of our fiscal year 2023 audit, we followed up on the DHS's efforts to implement a corrective action plan in response to the prior year findings in which we reported that DHS should improve internal controls over cash and clearing account operations. However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end. Criteria: Pursuant to the Official Code of Georgia Annotated (OCGA) 50-5B-3, the State Accounting Office (SAO) is to prescribe state-wide accounting policies, procedures, and practices and has developed the Statewide Accounting Policy Manual and Statewide Business Process Policies and Procedures to accomplish this directive. The DHS management is responsible for establishing and maintaining a system of internal controls designed to provide reasonable assurance of accurate financial reporting and compliance with applicable laws and regulations, as well as statewide policies and procedures, including the following prescribed by the SAO: Business Process Policies and Procedures: Bank Reconciliation Policy It is the responsibility of each organization to reconcile all of their bank [accounts] at least monthly, and within 30 days upon receipt of the bank statement... Bank reconciliations should clearly show the balances being reconciled, including the details (and subsequent resolution) of all reconciling items. Business Process Policies and Procedures: Bank Administration Policy (CM-100002) The Bank Administration business process consists of two separate activities. First, an agency must request approval from the State Depository Board before opening a depository account via the Office of Treasury and Fiscal Services (OTFS). Secondly, if the request is approved, the agency shall contact the State Accounting Office (SAO) to add the banking information into PeopleSoft Financial System, to modify existing bank B-16 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 information relating to the bank, bank account, contacts, or other information necessary to process and monitor the agency's bank account. Accounting Policy Manual: Control/Clearing Accounts Balancing Requirements Policy and Procedure At a minimum, clearing accounts should equal zero by fund type and organization. Condition: Auditors identified a population of 22 centralized and 267 decentralized bank reconciliations for testing. All 22 of the centralized reconciliations were selected for review by the auditors. Of the 267 decentralized bank reconciliations, 16 were selected for review as individually significant items and an additional four were randomly selected for review using a non-statistical sampling method. The selected reconciliations were tested to determine if reconciliations were performed in a timely manner, reconciling items were resolved appropriately, and activity was recorded appropriately on the general ledger. The following deficiencies were identified: Bank reconciliations for four of the 22 centralized bank accounts reviewed were not prepared at least monthly and within thirty days of receipt of the bank statement. None of the four accounts were reconciled during fiscal year 2023. In addition, two of these accounts had not been reconciled since calendar year 2021. Further, one centralized bank reconciliation was not approved within thirty days of receipt of the bank statement. Of the 20 decentralized bank reconciliations reviewed, five bank reconciliations were not approved. Other cash reconciling items, which are recorded in the asset and liability clearing accounts, were not resolved monthly, as required. Cause: Through discussion with management, high staff turnover caused delays in performing monthly bank reconciliations and contributed to the accumulation of unresolved reconciling items, including bank activity that had not been recorded on the general ledger promptly. Effect: The inability to maintain an effective bank account reconciliation process increases the risk of misstatement due to fraud and the possible misappropriation of the DHS's assets. Recommendation: The DHS management should improve the bank reconciliation process by preparing bank reconciliations within the required timeframe and continuing to monitor the status of outstanding reconciling items. More well-trained staff should be allocated to complete the investigation and correction of all current year significant reconciling items by fiscal year-end. Additionally, we recommend that the DHS keep a monthly tracking log that includes a listing of all bank accounts, date of receipt of the bank statements, date the reconciliation was performed, who completed the reconciliation, and who reviewed and approved the reconciliation. B-17 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Views of Responsible Officials: We concur with this finding. The Georgia Department of Human Services (DHS) has instituted a bank reconciliation completion and approval tracking list. The status of the reconciliations is reported on a regular basis to the DHS CFO. DHS is utilizing third-party resources to move its account reconciliation process to a current state. B-18 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF LABOR 2023-005 Strengthen Accounting Controls Overall Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Material Weakness None 2022-006, 2021-006, 2020-008, 2020-009 Description: The Georgia Department of Labor should improve controls over financial reporting to ensure the financial information submitted to the State Accounting Office for inclusion in the State's financial statements is timely, accurate and complete. Background Information: The Georgia Department of Labor (DOL) is responsible for the administration and monitoring of Georgia's unemployment insurance (UI) programs, including the collection of unemployment premiums from employers, the payment of unemployment insurance benefits to claimants, and conducting audits and investigations of premiums and benefits to ensure they are properly paid. The DOL's Financial Services Section is responsible for all of the DOL's financial reporting, including the accurate and timely entry and approval of financial transactions. Annually, the State of Georgia (State) issues an Annual Comprehensive Financial Report (ACFR) designed to provide a general overview of the State's finances for all of the State's citizens, taxpayers, customers, investors, and creditors. The report seeks to demonstrate the State's accountability for the money it receives. The DOL is part of the primary government as presented in the ACFR. While the State Accounting Office (SAO) has been tasked with consolidating the financial information from organizations within the reporting entity, the DOL must do its part to ensure the information that is reported to SAO to include in the ACFR is complete, accurate, appropriately presented and provides adequate disclosure of key financial issues. The purpose of our audit work was to determine whether the DOL had adequate internal controls in place during fiscal year 2023 over collecting UI taxes, adjudicating claims and processing of UI benefit payments, and whether it recorded the UI financial transactions accurately. Further, testing procedures were performed over material account balances, including Accounts Receivables, Benefits Payable, Cash & Cash Equivalents, UI Tax Revenue, and UI Benefit Payments, to determine whether the DOL accurately reported its financial information to the SAO for inclusion in the ACFR. Criteria: The DOL is responsible for maintaining a system of controls over financial reporting in accordance with generally accepted accounting principles (GAAP). The design and operation of the DOL's controls should allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements in a timely manner. Further, the control structure should enable the DOL to provide accurate and timely information to be reported in the State's ACFR and Schedule of Expenditures of Federal Awards (SEFA). B-19 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Proprietary Fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of cash flows. Federal financial assistance is considered earned in the fiscal year in which eligibility requirements imposed by the grantor have been met. Specifically, at year-end, all benefit claims incurred by the DOL during the fiscal year but paid subsequent to fiscal year-end should be recorded in the current fiscal year as an expense and payable. A corresponding federal revenue and receivable should also be recorded in the same amount for the associated federal financial assistance. Condition: During our fiscal year 2023 audit, we identified material weaknesses in internal control relating to the recording and reporting of UI benefit payments. These deficiencies resulted in errors and omissions in the DOL's financial reporting for inclusion in the ACFR. Of particular importance, we found that the DOL did not verify and reconcile data used to record financial statement transactions and adjustments and failed to accurately record canceled benefit payments that were expensed in prior reporting periods. The specific issues that we found are as follows: Lack of controls over the payment of benefits. Our audit of the Unemployment Compensation Fund (UCF) included a review of benefit payments related to regular UI and COVID related UI programs. Auditors identified a population of 1,026,209 benefit payments and selected 12 individually significant items as well as 60 randomly selected items for testing using a non-statistical sampling method. Our testing revealed the following issues: Claims were submitted by a fraudulent employer in 13 instances. The claimant did not self-certify that they are able to work, available for work, and actively seeking work each week they claimed benefits in 18 instances. In five instances claimants of the Pandemic Unemployment Assistance (PUA) program did not provide proof of wages or income. Upon performing our testing, we were also made aware of a listing of over 205,473 claimants who had previously received benefit payments, either in the current year or in prior years, that required a subsequent review of proof of employment and/or wages, which had not yet been completed by June 30, 2023. If, in completing this review, it is determined that a claimant's payments were inappropriate and/or inaccurate, the DOL would be required to establish an overpayment to initiate the collection of the improper payments. However, as of the end of audit fieldwork, the DOL had not provided a plan or timeline for the completion of these reviews. Additionally, during our testing, auditors noted that Employer-Filed Claim Fraud Stops had been internally identified and applied by the DOL for thirteen claimants and nine employers. In these instances, the employer submitted a claim on behalf of the claimant for several weeks at one time and the claims were paid out for all weekending dates submitted. After a few days, the DOL flagged the associated claimant and employer to prevent subsequent payments from being released. Based upon this information, auditors, then, reviewed the listing of benefit payments made during the fiscal year and determined a total of $15,207,785 in benefits were paid to 940 B-20 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 claimants by the nine employers who had initially been identified as having Employer-Filed Claim Fraud Stops. Of these payments, $15,108,623 were for weekending dates prior to July 1, 2022 but submitted after July 1, 2022. Moreover, after further review of the benefit payment file, we noted employer-filed claims were submitted by 1,828 employers for 33,704 individual claimants and totaled $53,919,919. Of these payments, $27,913,431 were for weekending dates in prior years. While we did not conclude that all payments were fraudulent, the payments are considered improper as the DOL did not require employees to self-certify that they were able to work, available for work, actively seeking work each week they received benefits, and/or report any wages or income. Furthermore, performing our testing, we reviewed listings of claimants that received PUA payments since the inception of the program and did not submit proof of documentation substantiating employment, self-employment, or the planned commencement of employment or self-employment. We determined as of fiscal year 2023, 69,664 claimants who have received $708,682,828 in payments have not yet provided documentation, which the DOL had set an August 14, 2021 deadline for claimants to submit. If it is determined that a claimant's payments were inappropriate and/or inaccurate, the DOL would be required to establish an overpayment to initiate the collection of the improper payments. In addition, any claimant that is determined to be ineligible for the PUA payment would also be ineligible for any additional Federal Pandemic Unemployment Compensation (FPUC) or Lost Wages Assistance (LWA) payment that was received for those same weekending dates and the DOL would be required to establish an overpayment on these additional ineligible payments. Inadequate controls over the reporting of uncollected overpayments. Auditors requested transaction-level data to support overpayment receivable amounts reported per the financial statements. While the DOL provided a listing of overpayment cases and a reconciliation two months after initially requested, the amounts reflected on the listing did not agree to amounts reported on the financial statements or reconciliation. Furthermore, auditors inquired if overpayment data in the system of record was reconciled to the billing system and the DOL stated they did not perform such reconciliation. Lack of controls over financial reporting. The DOL did not use transaction-level data to record amounts to the general ledger, financial statements, or to make financial statement adjustments. The financial statement preparer relied on summary level reports from the system of record and the Information Technology (IT) Department and did not review or reconcile transaction-level information prior to creating the financial statements. The DOL did not provide complete financial statements or the supporting documentation to the DOAA by the requested due date of September 22, 2023. The DOL provided incomplete financial statements and inadequate supporting documentation on September 20, 2023. This initial submission did not include activity related to uncollected overpayment receivables, federal and COVID related accruals for benefit payments, complete reimbursable employer accounts receivable or the revenues or expenditures related to these receivables or payables. The final financial statements were submitted to the DOAA and SAO on October 16, 2023 and contained material errors in accounts receivables, unearned revenues, current revenues and expenditures. The amounts reported could not be verified or corrected in a reasonable amount of time to allow for adjustments to be made and audited in order to meet the deadline SAO had established for the ACFR. B-21 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 The following issues were noted when reviewing the final submitted financial statements and supporting reports: The accounts receivable, unearned revenue and revenue accounts related to contributory employer activity were overstated due to the account balance incorrectly applying the adjustments in the reports used to record the activity on the general ledger. During the review of these accounts the auditors noted that employers had both receivable and unapplied credit balances (unearned revenue) at year end, these accounts should have been netted by employer, when applicable. In addition, when attempting to validate the supporting documentation for the accounts receivable the auditor reviewed 11 employer records. It was determined that three of the reviewed employer tax files, totaling $7,986,539 had tax rate adjustments applied to their accounts which should have reduced the amount owed, but instead the account balance increased by the adjustment. Based on this review the auditors were unable to test these accounts and deemed the accounts receivable and unearned revenue accounts to have material errors. The DOL only provided data for receivables related to reimbursable employers up to March 2023 and could not provide transaction-level data to support the full year of activity. Benefit expense for UI claimant activity was understated due to the cancellation of a significant amount of both regular UI and COVID related current year and prior years' benefit payments. The DOL recovered the total award on debit card payments from the vendor for cards that were never claimed by beneficiaries. The benefits that related to prior years should have been recognized as an adjustment to Beginning Net Position and not to the current year benefit expense. The estimated adjustment was $150,923,290. Benefit expense for UI claimant activity was decreased by $175,000,000 for a cash receipt, but no documentation was provided to support this UI Trust Fund bank cash receipt. Reimbursable employers benefit expenses included both current year and prior year activity due to the DOL not consistently billing reimbursable employers on a timely basis. In most cases, the DOL bills five months after a quarter ended. Both August 2022 and November 2022 invoices contained prior year activity that as recorded as current year expense on the general ledger. The DOL did not consider the significance of the prior year amounts and reported the entire activity in the current fiscal year. Revenue awaiting distribution account was used to record various receipts during the year instead of posting to the actual revenue accounts. Inadequate controls over statewide reporting requirements. The SAO actively engaged with the DOL throughout the fiscal year working to set up more targeted deadlines for submitting financial information for the ACFR and following up on identified obstacles. Even with these efforts, the DOL did not meet the agreed upon deadlines, submitted multiple versions of the financial statements, which were deemed to be incomplete and inaccurate by the auditors. The DOL also consistently provided requested documentation to the Department of Audits & Accounts (DOAA) more than two weeks after the agreed upon due date or did not provide the requested information. B-22 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Cause: While the DOL was unable to provide a cause for the improper payments that were not related to employer-filed claims, it was noted that the DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees' certification of their ability to work and wages earned. In addition, internal controls were not implemented to identify potential fraud schemes prior to the initial benefit payment being disbursed. The DOL did not have established procedures to record overpayment receivables, net of applicable allowance for doubtful accounts, in the financial statements and to reconcile overpayment information in the legacy IT system to subsidiary accounts. The DOL operates with a legacy Unemployment System that was implemented in 1982. Due to the limitations of the legacy system, the DOL has difficulty obtaining and providing detailed transaction data by established deadlines. Most of the report requests must be completed by skilled programmers. The limited number of these skilled programmers on staff has a direct impact on DOL's ability to obtain detailed financial data in a timely fashion. Additionally, the system does not always capture data in the singular fashion that is needed by DOL to accurately create and support DOL's financial statements. Because financial accounting and reporting standards are constantly evolving and have become more complex in recent years, it has become more difficult for staff who function in a split operations and financial reporting capacity to keep up-to-date on current standards. The DOL's lack of staff with familiarity of financial reporting requirements contributed to the numerous issues encountered during the audit, as well. The DOL did not have established procedures to determine the proper timing for reporting and recording benefit payment amounts for UI programs, including additional funding received as a result of the COVID-19 pandemic. In addition, the DOL bills reimbursable employers on a quarterly basis for benefit charges and at the time of financial reporting, the DOL had not yet billed reimbursable employers for the final quarter of the fiscal year. The DOL Finance Department used summary-level reports provided by the IT Department to record adjusting entries for receivables on the financial statements and did not use transaction-level data associated with receivables and benefit charges to reconcile the amounts recorded on the financial statements. Effect: Overall, the DOL's records did not permit the auditors to obtain sufficient, appropriate audit evidence to conclude that the receivable, revenue, unearned revenue, expense, and payable balances reported in the UCF within the ACFR, as of June 30, 2023, were free of material misstatement. Further due to the uncertainty surrounding these balances, we are disclaiming the State's fiscal year 2023 financial statements related to UCF. Strong financial accounting internal controls are necessary to ensure that UI balances are accurate, free of material misstatement, supported by sufficient, appropriate evidence, and reported accurately on the State's financial statements. Because the UI Program and its related activities are material to the State's financial statements, errors related to the program can negatively affect the auditor's opinion on the State's financial statements, as they did for fiscal year 2023. B-23 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Additionally, the long-term implications of modified opinions can affect the State's borrowing ability, its bond rating, and impact other fiscal responsibilities. Recommendation: The DOL should strengthen internal controls over accounting for UI benefits payments by: Establishing a timeframe for resolving the backlog of potential overpayments for any benefits that were paid in error or due to fraud. Developing sufficient documentation or audit trails to follow the life cycle of receivables, from identification to collection or write-off. Developing and implementing an adequate communication process between its UI Program staff, IT staff, and accounting staff to consider the impact of program staff decisions on the DOL's accounting records and the State's financial statements, and to ensure that transactions are properly recorded. Strengthen policies and procedures over the year-end reconciliation and review of financial statement balances to help ensure the balances are recorded accurately and financial information is reported to the SAO in a timely, complete, and accurate manner for compilation of the State's ACFR. Implementing, at a minimum, a quarterly reconciliation process for employer accounts receivable and unapplied credit balances to reconcile the transaction level data contained in the data files to employer balances within the system. The DOL's Financial Services Section should consider creating a dedicated financial reporting resource with appropriate knowledge and experience to assist with the accounting and financial reporting functions throughout the various divisions, including researching accounting issues, educating staff, coordinating with SAO, and preparing required year-end financial information for GAAP reporting. Views of Responsible Officials: We concur with this finding. Inadequate controls over the reporting of uncollected overpayments. Overpayment Data Not Reconciled The Department concurs with this finding and offers the following response: GDOL Response: The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system to perform reconciliation between the multiple tools used to perform different functions. Therefore, we acknowledge that this finding may persist until a system-wide resolution is implemented in the new modernized UI system. B-24 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 DOAA Recommendation Overpayment Timeline GDOL acknowledges DOAA's recommendation and offers the following response: GDOL Response: The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing merit and temporary staff to maximize productivity by conducting fact-finding interviews, assessing case details, creating overpayments in the system, and making overpayment determinations. The statutes provide that an overpayment be established up to four years after such occurrence, act, or omission. Additionally, we have the legal authority to recover overpayment debts within seven years from the release date of the notice of determination and overpayment by the department. Investigations for potentially fraudulent overpayments and potential overpayments detected outside of the crossmatch process are manually processed by staff. This includes entry to create the overpayment in the system and creation of the overpayment determination. USDOL prohibits the automation of making fraudulent determinations. Such investigations and determinations must be performed by staff. Unemployment Insurance Program Letter 01-16 states "in order to be eligible to receive administrative grants, a state must do the following in context of identifying and establishing improper payments...continue to make timely UC payments (if due) and wait to commence recovery of overpayments until an official determination of ineligibility is made..." The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge that this finding may persist until a system-wide resolution is implemented in the new modernized UI system. GDOL has procured a vendor to build and implement a modernized UI system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Inadequate controls over statewide reporting requirements. Improper benefit payments-Employer-filed Claims GDOL concurs with this finding and offers the following response: GDOL Response: The Employer Filed (Partial) Claims (EFC) program originated in the late 1960's and was designed to allow employers with short-term, temporary periods of lack of work for their employees to retain their workforce when work resumes. This is a program that many large manufacturers in Georgia rely on when they have temporary plant shutdowns and have for decades. When GDOL has attempted in the past to limit this program, we have met strong resistance from Georgia's manufacturers. This program optimizes our ability to process and pay mass numbers of claims more quickly, such as what occurred at the beginning of the pandemic. EFCs may be filed by an employer for any complete pay-period week during which an otherwise full-time employee works less than full-time, due to lack of work only, and B-25 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 earns an amount not exceeding his/her unemployment insurance weekly benefit amount. Such claims shall not be submitted or allowed for vacation days regardless of whether such vacation days were requested by the employee or established by the employer. Effective March 19, 2020, a temporary, Emergency Rule 300-2-4-05(1), containing Rule 300-2-4-.09(1) was signed which required employers to electronically submit EFCs on behalf of their employees whenever it is necessary to temporarily reduce work hours or there was no work available for a short period due to the pandemic. Employers were allowed to file such claims for full and part-time employees whose earnings had been reduced. In July 2020, the Rule was sunset and employers were no longer required to file EFCs. By electing to submit EFCs on behalf of the individuals, the employer is responsible for attesting by an affidavit to the employment status and weekly earnings of the individual for the EFC submitted. The affidavit certifies that the employer has obtained earnings from other employment as well as other requirements that must be completed before EFCs can be entered or uploaded for their employees. Individuals for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rules 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be actively seeking work. Effective December 6, 2021, the EFC process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. The law requires benefit payments to be made timely based on available information until evidence is found to show the individual was not entitled to receive them. Employers suspected to be fraudulent are reviewed immediately upon detection. If determined to be fraudulent, the account is voided and closed. The next step is for the system to run a process to identify all claims filed under the fraudulent employer account and impose the fraud stop. When payments were released, the employers were not suspected to be fraudulent. Payments were not released after the fraud stop was B-26 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 imposed. For the instances cited, the fraud stop was placed on eleven of the claims after payments were released and on two of the claims on the same day after the payments were released. We recognize it is a best practice to limit the backdating of claims and customarily that is the case. During the pandemic there were extenuating circumstances, therefore executive leadership exercised the authority to waive the limitation which allowed employers to request payments for weeks retroactively which may include prior year claims. We believe this decision was consistent with the statutory and regulatory authority granted the agency and, therefore such payments do not constitute "improper" payments. Effective June 29, 2023, GDOL implemented additional employer-filed claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit EmployerFiled Partial Claims on behalf of their employees: o Employer accounts must have been registered within the past five years. o Employers must be current on all quarterly tax and wage reports. o Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. o The week-ending date on employer-filed claims cannot be older than 30 days. The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer-Filed Partial Claims. We acknowledge the FY 2021 state audit recommendations to add the self-certification. However, the current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system to satisfy the state audit's recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a selfcertification process for employer-filed claims in the new solution. Improper Payments PUA payments The Department concurs with this finding and offers the following response: GDOL's Response: GDOL's current UI Information Technology (IT) system was developed in 1982 using mainframe "legacy' technology. Due to the system's age and other constraints, many automated processes and corrections cannot be fixed and/or easily or quickly implemented. As such, many processes must be handled manually by staff. This includes reviewing the enormous workload of PUA proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the vast workload volume and limited staff resources to complete this task, GDOL has been unable to quickly complete this manual review to correct the finding. We will continue to process the work items and take the appropriate actions to resolve them by creating overpayments and releasing determinations, as appropriate. It is anticipated this manual review of the backlog will continue with an expected completion date of December 2026. The B-27 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 modernized UI system will include controls over eligibility determination for current and future unemployment programs. Lack of controls over financial reporting Reimbursable employer billing The GDOL disagrees with this finding and offers the following reasons: As stated in the U.S. Department of Labor's Comparison of State UI Law 2023, states bill reimbursing employers at the end of each calendar quarter or some other period determined by the state. Reimbursable Billing invoices reflect payments and account adjustments transacted during the quarter. This could include current and previous claim years. For example, benefit payments and overpayment recoveries transacted from January 1 through March 31 will reflect when the billing cycle is run for the first quarter even though the bills will run during the third quarter. Subsequent transactions will be reflected in the quarterly bill for the reporting period. Our current system does not have the capability for real-time charging/billing. Charging is performed in arrears. Charges run during the week of the 20th of the month following the end of the subsequent quarter (i.e. 2ndQ 2023 runs the week of the 20th of October 2023- Reimbursable Bills are sent after charges are loaded). USDOL provides guidance and recommended procedures for billing but does not dictate a frequency or cadence for performing them. DOAA Recommendation Quarterly Reconciliation Process GDOL acknowledges DOAA's recommendations and offers the following response The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge this finding may persist until a system-wide resolution is implemented in the new modernized UI system. Auditor's Concluding Remarks: We reaffirm our finding and will review the status of the finding during our next audit. B-28 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-006 Improve Controls over State Revenue Collections Internal Control Impact: Compliance Impact: Material Weakness Material Noncompliance Description: The Georgia Department of Labor should improve controls over state revenue collections to ensure amounts are remitted to the state treasury as required. Background Information: Revenue measures enacted by the Georgia General Assembly have directed the Georgia Department of Labor (DOL) to collect three primary sources of revenue for the State of Georgia. As these sources of taxes, fees or assessments have been authorized by Official Code of Georgia Annotated (OCGA) statutes, the amounts collected are clearly required to be paid into the general fund of the state treasury. An overview of the revenues authorized to be collected by DOL during the period of our investigation are as follows: Administrative Assessment - OCGA 34-8-182 authorizes the commissioner of DOL to collect the Administrative Assessment as provided in OCGA 34-8-180. The Administrative Assessment was originally established in 1987 when the General Assembly passed HB11 to provide for a period of five years an administrative assessment on wages of certain employers. The 1987 legislation set the Administrative Assessment at 0.06% on all specified wages and included a repeal date of March 31, 1992. Over the years, the statute has been amended to extend the repeal date on numerous occasions as well as modify the assessment percentage. Effective January 1, 2023, the authorization to collect the Administrative Assessment was repealed. Penalties and Interest OCGA 34-8-92 states that "all fines, penalties, and interest collected under the terms of this chapter shall be paid into the state treasury. The General Assembly shall be authorized to appropriate to the Commissioner all such funds so raised and deposited into the state treasury, which shall be payable upon requisition of the Commissioner." Criteria: OCGA 45-12-92 provides that State agencies "charged with the duty of collecting taxes, fees, assessments, or other moneys, the collection of which is imposed by law, if required, shall pay all revenues collected by them into the state treasury on a monthly basis on or before the fifteenth day of each month for the immediately preceding month's collections, according to such rules and regulations as may be prescribed by the Office of Planning and Budget. No allotment of funds shall be made to any budget unit which has failed to comply with this Code section." The Department of Audits and Accounts has consistently relied on the legal conclusions of Attorney General Opinion 77-77 when questions arise regarding the retention of funds collected by State Agencies. This official opinion differentiates those revenues an agency may retain versus those revenues it must remit to the state treasury. Generally, this opinion states that all funds collected by a State Agency must be remitted to the state treasury unless it meets one of B-29 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 five categories of exception. The three sources of DOL revenue do not meet any of the exceptions. Condition: Beginning in fiscal year 2014, DOL stopped remitting the entirety of the Unemployment Insurance Administrative Assessment funds it collected pursuant to OCGA 34-8-182. From fiscal year 2014 through fiscal year 2023, DOL collected Administrative Assessment funds in the amount of $244,871,051.30 but only remitted $224,041,436.77 to the state treasury, leaving an unremitted balance of $20,829,614.53. Beginning in fiscal year 2016, DOL began retaining all of the Unemployment Insurance Penalty and Interest funds it collected pursuant to OCGA statutes. From fiscal year 2016 through fiscal year 2023, DOL collected and retained $63,139,053.96 in Penalties and $21,201,509.71 in Interest. FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY2020 FY 2021 FY 2022 FY 2023 Summary of Unremitted Revenue Collections Administrative Penalties Interest Assessments $2,285,000.00 $0.00 $0.00 $2,285,000.00 $0.00 $0.00 $2,285,000.00 $2,750,368.02 $2,018,135.02 $2,642,350.37 $3,136,177.66 $1,819,347.85 $1,555,500.23 $3,171,088.04 $1,876,518.06 $2,758,000.00 $4,206,810.57 $2,001,875.12 $2,838,000.00 $5,645,098.17 $1,700,171.80 $4,180,763.93 $9,189,000.05 $1,846,016.10 $0.00 $16,987,006.05 $4,498,032.04 $0.00 $18,053,505.40 $5,441,413.72 Total $2,285,000.00 $2,285,000.00 $7,053,503.04 $7,597,875.88 $6,603,106.33 $8,966,685.69 $10,183,269.97 $15,215,780.08 $21,485,038.09 $23,494,919.12 Total $20,829,614.53 $63,139,053.96 $21,201,509.71 $105,170,178.20 The DOL did not follow the guidance provided in the Georgia Constitution and Attorney General Opinion 77-77 and DOL was not entitled to retain these three sources of revenue. In August 2023, DOL transmitted a wire transfer in the amount of $105,170,178.20 to the state treasury. These funds were recognized as a June 30, 2023 transaction for both the DOL and the Office of the State Treasurer. Cause: The DOL management indicated that in FY 2014, DOL only remitted Administrative Assessment money in an amount equal to the Governor's revenue estimate, anything above that amount DOL retained. The reasons for the retention of the collected funds are not fully understood, but DOL indicated that former DOL upper management was unhappy about not receiving an appropriation for the entire amount of their administrative assessments, penalties and interest and intentionally held back the funds. In addition, the DOL noted a former in-house DOL attorney advised administration to stop remitting all of the revenue collections because they felt they had a legal basis to retain the money. Due to the aforementioned circumstances, policies and procedures were not followed to remit the DOL's revenue collections. B-30 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Effect: There are potentially numerous negative effects of not complying with the Constitutional requirement to remit State Revenue Collections to the state treasury. The following are potentially detrimental effects that either did or possibly could occur as a result of the noncompliance: Reputational Risk The Georgia Constitution establishes the foundation of the State of Georgia's governance framework and fiscal policies. Consistent adherence to the provisions of the Georgia Constitution have been a cornerstone of Georgia's continued financial health and is the primary reason Georgia has been able to receive and maintain the highest bond ratings awarded by the bond rating community. When government officials choose to circumvent the fiscal policies and procedures that have been legally and intentionally put into place for the good of all Georgian's, the State's integrity and reputation are put at risk. Loss of Interest Earnings The unremitted revenue collections accumulated in the UI Tax Clearing Account for a period of approximately 679 days until the balance of $82,126,385.33 was transferred back to the Federal UI Trust Fund on July 11 July 12, 2022. During this time, the substantial and growing balance of the unremitted State Revenue Collections earned no interest as it was on deposit in a non-interest-bearing account. Much of the time, however, the unremitted State Revenue Collections resided in the Federal UI Trust Fund. Funds while on deposit in the Federal UI Trust Fund earn interest on behalf of the State of Georgia, which increases funding availability for benefit claims. The unremitted State Revenue Collection balance, however, did not directly increase as a result of any of the interest earnings while in the Federal UI Trust Fund. Had the unremitted State Revenue Collections funds been transferred to the state treasury, as required, the funds would have been earning interest, thereby increasing the amount of funds available for appropriation. Opportunities for fraud, waste, abuse and various forms of corruption When management makes decisions to override the internal controls, policies and procedures which have been placed into operation, opportunities for fraud, waste, abuse and various forms of corruption tend to increase. In this case, our investigation found none of the retained funds had apparently been expended by DOL in the 10 years it had been holding back its State Revenue Collections despite management's contention the funds were retained due to their dissatisfaction of not receiving 100 percent of the funds collected appropriated back to them. Incorrect Financial Reporting of the Unremitted Funds Had DOL correctly reported the unremitted State Revenue Collections, the funds would have been reported in the Budgetary Compliance Report's (BCR) Combined Balance Sheet (Statutory Basis) as a reserved fund balance State Revenue Collections in the General Fund. The unremitted funds, however, have not been reported in the BCR. Likewise, in the State of Georgia Annual Comprehensive Financial Report, DOL has been mischaracterizing the unremitted State Revenue Collections funds as monies that are available to pay unemployment benefits. These unremitted funds should have been reported in the Unemployment Insurance proprietary fund type as a portion of Net Position that was restricted for remittance to the state treasury State Revenue Collections. B-31 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Recommendation: DOL should develop policies and procedures around the collection and remittances of its future revenue collections and, at a minimum, remit the funds to the state treasury monthly as required by state statute. More frequent remittances may be warranted when larger amounts of money have been collected. Views of Responsible Officials: We concur with this finding: GDOL has developed policies and procedures addressing the collection and remittances of its future revenue collections and remit to the state treasury monthly as required by state statute. Beginning in August 2023, GDOL remits its required revenue collections on a monthly basis to the Office of the State Treasury. B-32 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-007 Improve Financial Management System Internal Control Impact: Compliance Impact: Material Weakness Material Noncompliance Description: The Georgia Department of Labor should improve the Financial Management System used to record financial transactions. Background Information: The Georgia Department of Labor (DOL) is responsible for the administration and monitoring of Georgia's unemployment insurance (UI) programs, including the collection of unemployment premiums from employers, the payment of unemployment insurance benefits to claimants, and conducting audits and investigations of premiums and benefits to ensure they are properly paid. The DOL's Financial Services Section is responsible for all of the DOL's financial reporting, including the accurate and timely entry and approval of financial transactions. Annually, the State of Georgia (State) issues an Annual Comprehensive Financial Report (ACFR) designed to provide a general overview of the State's finances for all of the State's citizens, taxpayers, customers, investors, and creditors. The report seeks to demonstrate the State's accountability for the money it receives. The DOL is part of the primary government as presented in the ACFR. While the State Accounting Office (SAO) has been tasked with consolidating the financial information from organizations within the reporting entity, the DOL must do its part to ensure the information that is reported to SAO to include in the ACFR is complete, accurate, appropriately presented and provides adequate disclosure of key financial issues. The purpose of our audit work was to determine whether the DOL had adequate internal controls in place during fiscal year 2023 over collecting UI taxes, adjudicating claims and processing of UI benefit payments, and whether it recorded the UI financial transactions accurately. Further, testing procedures were performed over material account balances, including Accounts Receivables, Benefits Payable, Cash & Cash Equivalents, UI Tax Revenue, and UI Benefit Payments, to determine whether the DOL accurately reported its financial information to the SAO for inclusion in the ACFR. Criteria: OCGA 50-5B-3 provides that the state accounting officer shall "prescribe, develop, operate, and maintain uniform state accounting systems for all state government organizations which facilitate financial accounting and reporting in accordance with generally accepted accounting principles and also meet state and federal accounting and reporting requirements." According to the State of Georgia - State Accounting Office's `Statewide Accounting Policy & Procedure', "to fulfill this responsibility, state organizations have the following statutory obligations to the state accounting officer: Comply with the rules, regulations, policies, procedures, and forms established by the state accounting officer. B-33 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Submit statements, reports, and information needed by the state accounting officer to complete their duties, within the specified time frames. Only create and maintain accounting systems or subsidiary accounting systems that have been approved by the state accounting officer." The DOL is responsible for the accuracy and completeness of its accounting and financial records and reports. The accounting system utilized by the DOL should assist with providing accurate and complete accounting data for the preparation of the DOL's annual financial statements, as reported in the ACFR. Condition: The DOL primarily uses Microsoft Excel software as its financial management system (FMS) to record financial transactions and to send financial information to the SAO for inclusion in the ACFR. Excel as an FMS does not use automated techniques to exchange information and, consequently, is inefficient and prone to error. Furthermore, Excel does not create an audit trail that tracks all entries or changes made by team members within the general ledger. The DOL's UI Tax and UI Benefit Payment transactions are initiated in the DOL's legacy system interface. Like many other state UI systems, the DOL's legacy system is an antiquated, 80's era system which was severely strained during the COVID pandemic. The outdated system in place poses limitations on efficiency, transparency, and compliance. The legacy system does not possess the ability to use automated techniques to transfer data to Excel and the financial team manually enters financial information obtained from the system generated reports. If the reports are insufficient, the DOL must resort to ad-hoc, special information gathering projects. Audit requests can trigger special data gathering efforts that can take several months to complete. Furthermore, auditors determined certain receivable and unearned revenue reports and data used to record final balances were inaccurate and unreliable. To record financial information, the DOL uses a series of 12 monthly Excel workbooks to make the daily general ledger postings. They contain several tabs and do not function like a standard transaction-based general ledger. The DOL uses a combination of bank statements and summary level, system generated reports to enter daily amounts on the various tabs. The tabs are mapped to a general ledger tab that sums various account balances. At the end of the month, the period activity is closed. At year-end close, the 12 monthly ledger totals are manually combined to make a fiscal year general ledger Excel workbook. The year-end workbook also contains various tabs and is mapped to create a cumulative trial balance, closing entries, and post-closing trial balance. After year-end closeout, the ledgers from the year-end close workbook are copied and pasted to another Excel workbook, the ACFR final workbook. The ACFR final workbook also contains various tabs that are used to calculate some adjusting entries and create a final working trial balance. Once complete, the ACFR final workbook is provided to the SAO to assist in completing the state-wide ACFR. Cause: The DOL has been unable to secure adequate funding to update the outdated FMS. Insufficient funds have restricted the DOL's capacity to invest in a modernized solution that could streamline financial processes, enhance accountability, and ensure regulatory compliance. B-34 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Effect: The DOL's FMS failed to create an audit trail. Without an audit trial, it becomes challenging for a reviewer to trace financial transactions and activities to their source. This makes it easier for errors and fraudulent activities to go undetected. There are limited detailed records to track and verify transactions. Furthermore, inadequate FMS may result in insufficient budgetary controls, lack of segregation of duties, inadequate record-keeping, and a heightened risk of noncompliance with financial and federal regulations. Because the UI Program and its related activities are material to the State's financial statements, errors related to the program can negatively affect the auditor's opinion on the State's financial statements, as they did for fiscal year 2023. Additionally, if the transparency in the DOL's financial operations is compromised, it can lead to a lack of public trust. Stakeholders, including citizens, regulatory bodies, and borrowers may question the integrity of its financial processes. Specifically, the long-term implications of modified opinions can negatively affect the State's borrowing ability, its bond rating, and impact other fiscal responsibilities. Recommendation: The DOL should prioritize securing additional funding to address the outdated FMS. The DOL should develop, operate, and maintain an FMS that facilitates financial accounting and reporting in accordance with generally accepted accounting principles and also meets state and federal accounting and reporting requirements. The DOL should consider using the State's accounting software, which would allow for more consistent report and monitoring of daily, monthly and yearly activities. Views of Responsible Officials: The Department concurs with the finding: Response: GDOL uses an old UI system that does not capture transaction level data. It does not communicate to the statewide accounting system. GDOL is in the process of acquiring a new UI system which will seamlessly transmit financial information daily to the new statewide accounting system. B-35 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-008 Strengthen Logical Access Controls Internal Control Impact: Compliance Impact: Significant Deficiency Nonmaterial Noncompliance Description: The Department of Labor should strengthen logical access controls over the financial application. Background Information: The Department of Labor (DOL) relies on the financial application to track and issue funds to unemployment beneficiaries. Individuals eligible for unemployment benefits have the option to receive payments by direct deposit or debit card. The DOL is responsible for the effective operation of the system and related control activities, including segregation of duties. Controls over the system are essential for the reliability and integrity of the DOL's financial data and to protect financial information from manipulation, corruption, or loss. Criteria: DOL is responsible for maintaining effective logical access controls that are designed, implemented and operating effectively. DOL should follow policies and procedures, which are important in establishing processes for managing and monitoring user access, changes made to user access roles, and defining segregation of duties rules that govern the assignment of access rights to specific roles. Furthermore, pursuant to the Official Code of Georgia Annotated (OCGA) 50-25-4(a)(20), the Georgia Technology Authority (GTA) is to establish technology security policies, standards, and services to be used by all agencies. The DOL is responsible for adhering to the technology security policies and standards which include: Access Control Policy (PS-08-009) Access to State information assets is to be controlled and monitored to protect from unauthorized access and disclosure. Authorization and Access Management Standard (SS-08-010) Requires periodic reviews of access control lists and logs to validate the appropriateness of user accounts and use of access privileges. Access control measures are critical to ensuring users only have access to the information for which they are authorized and need to perform their official duties. Condition: As part of our 2023 audit, auditors requested documentation surrounding the controls over privileged user access, user recertification, new user provisioning, user termination, and segregation of incompatible duties within the logical access environment. The DOL did not provide evidence of internal controls for any of the requested areas. Cause: The DOL did not respond to the request for audit evidence. B-36 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Effect: The logical access deficiencies result in noncompliance with the GTA technology security policies/standards. This also leads to an increased risk of unauthorized access to the information system data and possible manipulation or loss of data. DOL's failure to respond to multiple audit requests resulted in the inability to determine if adequate logical access controls were in place. Recommendation: DOL should strengthen its logical access controls over the financial application with the following improvements: A formal periodic review should be established to recertify user access, at a functional level, continues to be appropriate based on job function. The review should contain sufficient user access information such that the user's Direct Manager/Supervisor understands the level of access granted and ensure that 100% of responses are received and processed in a timely manner. All user accounts, including privileged IT accounts, should be subject to inspection. This review should take place with enough frequency to meet the risk level of the applications being reviewed. Evidence of review completion should be maintained for a period of at least 18 months. A process should be implemented to appropriately document approval of access provisioned within the application. Evidence of approval should be maintained for a period of at least 18 months. A process should be established to ensure terminated users are removed in a timely manner. Evidence of terminated user reviews should be maintained for a period of at least 18 months. Views of Responsible Officials: The Department concurs with this finding: a. The Department agrees that the objective of the logical access user review process is to avoid unnecessary risk of fraud that could impact the integrity and reliability of data used for financial reporting. b. Information Technology performs global access monitoring annually; this control serves to further mitigate any risk of unauthorized access to systems within the Department network. c. Information Technology performs access reviews on several named business owned technology solutions that house critical data and have embedded authentication systems at defined intervals throughout the year. d. Certain weaknesses may exist, however no incidents were identified during this period that showed inappropriate access occurred. e. The Department agrees that certain enhancements will further improve our current process. B-37 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF NATURAL RESOURCES 2023-009 Improve Internal Controls over Cash Accounts Internal Control Impact: Compliance Impact: Significant Deficiency Nonmaterial Noncompliance Description: The Department of Natural Resources should improve internal controls over cash account operations. Background Information: The Department of Natural Resources (DNR) delivers a wide range of services designed to manage and conserve Georgia's natural and cultural resources. In delivering these services, the DNR is tasked with managing centralized bank accounts associated with the main DNR office and decentralized bank accounts related to its five operating divisions that have offices across the state of Georgia. In addition, the DNR is responsible for documenting internal controls over these bank accounts. The design and operation of the DNR's internal controls over cash accounts should ensure compliance with applicable statewide policies and the accurate and complete reporting of cash balances in its financial statements. Criteria: Pursuant to the Official Code of Georgia Annotated (OCGA) 50-5B-3, the State Accounting Office (SAO) is to prescribe state-wide accounting policies, procedures, and practices and has developed the Statewide Accounting Policy Manual and Statewide Business Process Policies and Procedures to accomplish this directive. The DNR management is responsible for establishing and maintaining a system of internal controls designed to provide reasonable assurance of accurate financial reporting and compliance with applicable laws and regulations, as well as statewide policies and procedures, including the following prescribed by the SAO: Business Process Policies and Procedures: Bank Reconciliation Policy It is the responsibility of each organization to reconcile all of their bank [accounts] at least monthly, and within 30 days upon receipt of the bank statement... Bank reconciliations should clearly show the balances being reconciled, including the details (and subsequent resolution) of all reconciling items. Business Process Policies and Procedures: Bank Administration Policy (CM-100002) The Bank Administration business process consists of two separate activities. First, an agency must request approval from the State Depository Board before opening a depository account via the Office of Treasury and Fiscal Services (OTFS). Secondly, if the request is approved, the agency shall contact the State Accounting Office (SAO) to add the banking information into PeopleSoft Financial System, to modify existing bank information relating to the bank, bank account, contacts, or other information necessary to process and monitor the agency's bank account. Condition: Auditors identified a total of 92 centralized and decentralized bank accounts as of June 30, 2023. All accounts were selected for review by auditors and were tested to determine if bank reconciliations were performed in a timely manner and if cash balances were accurately B-38 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 reported at fiscal year-end to the SAO. In addition, 14 of the 92 bank reconciliations were tested to determine if reconciling items were resolved appropriately, and activity was recorded appropriately on the general ledger. The following deficiencies were identified: No bank statement was provided for one account. Reconciliations could not be provided for 12 accounts. Seven account reconciliations did not have evidence of a separate preparer and reviewer. The bank balance per the reconciliation did not agree with the bank statement for 5 accounts. For four accounts, no details of reconciling items were provided. For two accounts, evidence could not be provided that the reconciliations were performed in a timely manner. The reconciled balance per the June reconciliation did not agree with the reported book balance on the cash and deposits form submitted to the SAO for 28 accounts. 30 accounts were noted that were not reported individually on the cash and deposits form to the SAO. These accounts included two accounts related to Consolidated Treasury Account Structure accounts. Two accounts were identified that had been closed during the fiscal year. The closure of the accounts and movement of remaining funds was not properly recorded on the general ledger. Three Georgia Fund 1 accounts opened during fiscal year 2023 were not properly added to the general ledger. The transfer of funds from the entity's Treasury Fiduciary account to open the new accounts was not recorded on the general ledger. Cause: Through discussion with management, high staff turnover caused inconsistencies in the performance of monthly bank reconciliations and contributed to the accumulation of activity that was not recorded on the general ledger or reported to SAO properly. Effect: The inability to maintain an effective bank account reconciliation process increases the risk of misstatement due to fraud and the possible misappropriation of the DNR's assets. Additionally, without effective controls to keep the general ledger activity up to date, the DNR cannot ensure the accuracy of its accounting records and year-end financial submissions to the SAO which leads to the necessity of adjusting entries, complicating the financial reporting process and potentially causing discrepancies in the overall accounting records. Recommendation: The DNR management should improve the bank reconciliation process by preparing bank reconciliations within the required timeframe and continuing to monitor the status of B-39 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 outstanding reconciling items. More well-trained staff should be allocated to complete the investigation and correction of all current year significant reconciling items by fiscal year-end. Additionally, we recommend that the DNR keep a monthly tracking log that includes a listing of all bank accounts, date of receipt of the bank statements, date the reconciliation was performed, who completed the reconciliation, who reviewed and approved the reconciliation, and that accounts are added or removed from the general ledger as appropriate. Lastly the DNR should ensure that each account is reported individually to SAO on the year-end cash and deposits form. Views of Responsible Officials: We concur with this finding. We have had staffing challenges and loss of institutional knowledge since early 2022 and have yet to recover. We are diligently working to increase staff and train current staff on the importance of internal controls related to cash. B-40 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: DEPARTMENT OF REVENUE 2023-010 Continue to Strengthen Logical Access Controls Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Significant Deficiency Nonmaterial Noncompliance 2022-007, 2021-008, 2020-011, 2019-009 Description: The Department of Revenue should continue to strengthen controls over logical access within the tax return collection and processing information system. Background Information: The Department of Revenue (DOR) relies extensively on its tax return collection and processing information system (the system) to perform complex calculations and collect and process large volumes of tax returns, payments, and refunds for the State of Georgia (State). The DOR is responsible for the effective operation of the system and related control activities, including segregation of duties. Controls over the system are essential for the reliability and integrity of the DOR's financial data and to protect financial information from manipulation, corruption, or loss. As part of our fiscal year 2023 audit, we followed up on the DOR's efforts to implement corrective action plans in response to the prior year finding in which we reported that the DOR did not have adequate controls in place over logical access within the system. Although the DOR has not fully implemented all of its corrective action plans, we noted that ongoing efforts are being made. Criteria: The DOR is responsible for maintaining an effective information system, which includes information technology (IT) general controls that ensure logical access is assigned based on job roles and responsibilities along with enforcing segregation of incompatible duties. It also includes policies and procedures, which are important in establishing processes for managing and monitoring user access, changes made to user access roles, and defining segregation of duties rules that govern the assignment of access rights to specific roles. Pursuant to the Official Code of Georgia Annotated (OCGA) 50-25-4(a)(20), the Georgia Technology Authority (GTA) is to establish technology security policies, standards, and services to be used by all agencies. The DOR is responsible for adhering to the technology security policies and standards which include: Access Control Policy (PS-08-009) Access to State information assets is to be controlled and monitored to protect from unauthorized access and disclosure. Authorization and Access Management Standard (SS-08-010) Requires periodic reviews of access control lists and logs to validate the appropriateness of user accounts and use of access privileges. Access control measures are critical to ensuring users only have access to the information for which they are authorized and need to perform their official duties. B-41 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Separation of Production and Development Environments Standard (SS-08-031) Production systems require a stable and controlled environment to operate properly. Separating development and test activities from and restricting developer access to operational environments reduces the risks of inadvertent or unauthorized modifications to the operational system that could compromise the system's integrity or availability. Condition: In response to our recommendations to strengthen logical access controls, the DOR made several improvements to address the removal of inappropriate user access to the server production environment and the system. However, our review revealed the following logical access deficiencies still existed during the audit period for two of the scoped systems: Seventeen out of 44 users of the system had inappropriate access to the production environment supporting the application system. Also, two out of 12 users of an ancillary system had inappropriate access to the production environment supporting that application system. However, it was determined that these users did not perform any activity or transactions with their inappropriate access in the production environments supporting both application systems. Two out of 40 users had inappropriate access to the system database supporting the application. Additionally, two out of 33 users had inappropriate privileged access to an ancillary system database supporting that application. However, it was determined that these users did not perform any activity or transactions with their inappropriate access within both systems databases. In addition, our review disclosed that certain general security settings for system database instances were not configured to provide reasonable assurance that the databases access is restricted to appropriate personnel. The details related to these deficiencies have been provided to the DOR management and shall not be considered a public record in accordance with the OCGA 50-6-9(b). Cause: DOR did not have a user access review process for the server production environment and databases in place to determine whether privileged user access continues to be appropriate based on job responsibilities. DOR did not review and configure certain default general security settings for the system databases to align with least privilege standards reducing the risk of unauthorized user access and inappropriate activity. Effect: The deficiencies in logical access noted above are not compliant with applicable GTA technology security policies and standards and increase the risk of unauthorized access to the information system data and possible manipulation or loss of data. B-42 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Recommendation: The DOR should continue to strengthen its logical access controls by: Documenting and implementing a privileged user access review process for the server environment and databases to determine whether access continues to be appropriate based on job responsibilities. Removing inappropriate user access identified within the production environments; and Configuring the general security settings for system databases to be aligned with least privilege standards to reduce the risk of unauthorized access and inappropriate activity. Views of Responsible Officials: We concur with this finding. The agency understands the need and requirements to strength logical access controls and continues to review and implement controls to enhance security around access. B-43 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 STATE ENTITY: GEORGIA PUBLIC TELECOMMUNICATIONS COMMISSION 2023-011 Control over Capital Assets Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Significant Deficiency None 2022-009, 2021-012 Description: The Georgia Public Telecommunications Commission (GPTC) is not always properly managing and accounting for capital assets to ensure capital asset records are properly maintained and accurate. Background Information: The GPTC capitalizes equipment when the cost of individual items exceeds $5,000 and the estimated useful life exceeds two years. There is $53,654,547 recorded on the financial statements as capital assets, other property and equipment at June 30, 2023. About 80% of these items are fully depreciated. As part of our fiscal year 2023 audit, we tested other property and equipment to verify existence. The GPTC was unable to locate a significant number of items selected for testing. Criteria: The GPTC management is responsible for designing and maintaining internal controls that provide reasonable assurance that capital asset inventory records are properly maintained and accurate. The State Accounting Office's (SAO) policy manual outlines policies and procedures related to fixed assets accounting, which includes specific requirements related to physical inventory, useful life, additions, disposal management and surplus property management. That policy provides that State of Georgia organizations must ensure that a physical inventory of capital assets is conducted at least every two years to validate the existence of capital assets reported in the financial statements. Condition: Our review of capital assets revealed the following: Any item with a value greater than $347,935 was considered to be an individually significant item for testing purposes. A test of all 30 individually significant items with values totaling $20,328,886 for fully depreciated other property and equipment revealed that one item with a value of $633,612 could not be located resulting in a likely overstatement of other property and equipment and accumulated depreciation. For the remaining population, a sample of 31 fully depreciated other property and equipment items revealed that 14 items could not be located resulting in a $620,965 likely overstatement of other property and equipment and accumulated depreciation. When the 38.5% sample error rate was projected to the total population, it resulted in a $8,762,536 projected overstatement. B-44 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2023 Cause: Per discussion with management, the GPTC had not implemented adequate internal controls that included full capital asset physical inventory procedures of all areas within headquarters and at each field site in prior years and attempted to remedy this by completing an inventory in fiscal year 2023. Due to the magnitude of the task, the asset inventory process that covered all field and headquarter locations took until the final days of the fiscal year and was not completed until June 2023. Department custodians were required to thoroughly research the whereabouts of any unlocated assets and provide a historical accounting of their location or disposal. The GPTC's objective was to ensure that departments took the time needed and all assets were thoroughly reviewed before retiring them from asset management. Assets that were not located on the sample list were those that were remaining for the department custodians to review but were unable to be confirmed in time to retire them before fiscal year end. In addition, problems in which departments did not consistently notify the finance department to update or remove assets in the financial system persisted and could be attributed to overall staff turnover and a lack of communication and coordination. Effect: The GPTC is not complying with SAO policies. Without the proper controls over capital assets, including maintaining a complete and accurate capital asset listing, there is a risk that the financial statements for internal and external reporting do not accurately reflect the true value of the GPTC's capital assets. Recommendation: The GPTC management should improve capital asset policies and procedures and implement additional procedures over physical inventory, asset removal and useful life. The GPTC should ensure that assets are capitalized properly, disposed of, and removed from the financial system timely and that useful lives are being appropriately evaluated and changed. The GPTC should also review the SAO capital asset policies and more effectively implement procedures to conduct a physical inventory of capital assets other property and equipment, review capital asset records for accuracy, and make appropriate adjustments, as necessary, every two years. Views of Responsible Officials: We concur with this finding. GPTC is working diligently to resolve this finding but it has taken more time than previously anticipated. We address next steps in our corrective action plan below. B-45 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL STATE1 AGENCY ENTITY TABLE OF CONTENTS FINDING NUMBER AND TITLE PAGE NUMBER U.S. DEPARTMENT OF AGRICULTURE 414 Department of Education ................................................................................. B-48 2023-012 Improve Controls over Transparency Act Reporting 427 Department of Human Services ........................................................................ B-51 2023-013 Improve Controls over Subrecipient Monitoring 2023-014 Improve Controls over Physical Inventory of Food Items U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 419 Department of Community Health.................................................................... B-57 2023-015 Improve Controls over Managed Care Organization Financial Audits 2023-016 Improve Controls over Medicaid Capitation Payment Rates 2023-017 Improve Controls over Medicaid Capitation Payments for Medicare Members 2023-018 Continue to Strengthen Application Risk Management Program 2023-019 Strengthen Controls over NCCI Program Requirements 427 Department of Human Services ........................................................................ B-67 2023-020 Improve Controls over Transparency Act Reporting 441 Department of Behavioral Health and Developmental Disabilities .................. B-71 2023-021 Improve Controls over Period of Performance 2023-022 Improve Controls over Period of Performance 2023-023 Improve Controls over Reporting U.S. DEPARTMENT OF JUSTICE 471 Georgia Bureau of Investigation ....................................................................... B-80 2023-024 Improve Controls over Reporting B-46 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 U.S. DEPARTMENT OF LABOR 440 Department of Labor .........................................................................................B-83 2023-025 Improve Controls over Manual Journal Entries 2023-026 Improve Controls over Financial Reporting 2023-027 Improve Controls over Administrative Expenditures 2023-028 Improve Controls over Eligibility Determinations 2023-029 Improve Controls over Employer-Filed Claims 2023-030 Improve Controls over the Identification, Recording, and Reporting of Overpayments U.S. DEPARTMENT OF TRANSPORTATION 484 Department of Transportation ........................................................................ B-110 2023-031 Strengthen Controls over Review of Certified Payrolls U.S. DEPARTMENT OF THE TREASURY 427 Department of Human Services .......................................................................B-113 2023-032 Improve Controls over Procurement Competitive Bidding 1The entity number represents the control number that was assigned to each State entity. B-47 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF AGRICULTURE STATE ENTITY: DEPARTMENT OF EDUCATION 2023-012 Improve Controls over Transparency Act Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Reporting Material Weakness Material Noncompliance U.S. Department of Agriculture None 10.553 School Breakfast Program 10.555 Nutritional School Lunch Program 10.556 Special Milk Program for Children 10.582 Fresh Fruit and Vegetable Program 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 225GA324L1603 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA324L1603 (Year: 2023) None Identified Description: The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely. Background Information: The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities. Funds associated with CNC are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. Criteria: As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform B-48 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Data Universal Numbering System number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website. Condition: Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required. Cause: The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner. Effect: The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia's Child Nutrition Cluster program. Recommendation: We recommend that the GaDOE: Finalize processes and procedures associated with the CNC FFATA reporting requirements that are currently being formulated; Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and B-49 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements. Views of Responsible Officials: We concur with this finding. B-50 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF AGRICULTURE (continued) STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2023-013 Improve Controls over Subrecipient Monitoring Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Subrecipient Monitoring Material Weakness Material Noncompliance U.S. Department of Agriculture None 10.565 Commodity Supplemental Food Program 10.568 Emergency Food Assistance Program (Administrative Costs) 10.568 COVID-19 Emergency Food Assistance Program (Administrative Costs) 10.569 Emergency Food Assistance Program (Food Commodities) 235GA802Y8005 (Year: 2023), 225GA802Y8005 (Year: 2022), 235GA820Y8105 (Year: 2023), 225GA413Q2204 (Year: 2022), 225GA820Y8105 (Year: 2022), 215GA820Y8105 (Year: 2021), 195GA820Y8105 (Year: 2019), 225GA823P1103 (Year: 2022) None Identified Description: The Department of Human Services should improve internal controls to ensure that required subrecipient monitoring activities are performed appropriately. Background Information: The Food Distribution Cluster is comprised of the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP) and is intended to strengthen the nutrition safety net through the provisions of the U.S. Department of Agriculture (USDA)donated foods (USDA Foods) to low-income persons. CSFP provides a package of USDA Foods to low-income elderly people at least 60 years of age. CSFP food packages are not intended to provide a complete diet but rather provide the nutrients that are typically lacking in the diets of the target population. TEFAP provides USDA Foods to low-income households for home consumption or for use in prepared meals at emergency feeding sites for low-income persons. USDA Foods associated with the Food Distribution Cluster programs are provided to the Department of Human Services (DHS) for allocation to eligible subrecipients. These subrecipients are responsible for the determination of individual eligibility and who receives benefits. Because the DHS subgrants donated foods to various entities, the DHS must perform certain monitoring activities related to these subrecipients. These monitoring activities include a review of individual eligibility determinations completed by subrecipients to ensure categorical and income eligibility requirements are met before distributing food items. B-51 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Provisions included in the Uniform Guidance, Section 200.332 establish requirements for passthrough entities and state in part that "All pass-through entities must... (d) Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved..." Additionally, pursuant to Title 7 CFR Section 247.34(a), under the CSFP, "the State agency must establish a management review system to ensure that local agencies, subdistributing agencies, and other agencies conducting program activities meet program requirements and objectives. As part of the system, the State agency must perform an on-site review of all local agencies, and of all storage facilities utilized by local agencies, at least once every two years. As part of the onsite review, the State agency must evaluate all aspects of program administration, including certification procedures, nutrition education, civil rights compliance, food storage practices, inventory controls, and financial management systems. In addition to conducting on-site reviews, the State agency must evaluate program administration on an ongoing basis by reviewing financial reports, audit reports, food orders, inventory reports, and other relevant information." Furthermore, pursuant to Title 7 CFR Section 251.10(e), under the TEFAP, "(1) Each State agency must monitor the operation of the program to ensure that it is being administered in accordance with Federal and State requirements... (2)... the State agency monitoring system must include: (i) An annual review of at least 25 percent of all eligible recipient agencies which have signed an agreement with the State agency... provided that each such agency must be reviewed no less frequently than once every four years; and (ii) An annual review of one-tenth or 20, whichever is fewer, of all eligible recipient agencies which receive TEFAP commodities and/or administrative funds pursuant to an agreement with another eligible recipient agency. Reviews must be conducted, to the maximum extent feasible, simultaneously with actual distribution of commodities and/or meal service, and eligibility determinations, if applicable. State agencies must develop a system for selecting eligible recipient agencies for review that ensures deficiencies in program administration are detected and resolved in an effective and efficient manner. (3) Each review must encompass, as applicable, eligibility determinations, food ordering procedures, storage and warehousing practices, inventory controls, approval of distribution sites, reporting and recordkeeping requirements, and civil rights. Condition: All subrecipients associated with the Food Distribution Cluster were selected for testing. Upon performing testing over subrecipient monitoring, auditors noted the following deficiencies: Auditors reviewed documentation to determine if appropriate monitoring was conducted over CSFP subrecipients in accordance with the DHS internal policy and the Uniform Guidance; however, this testing revealed that proper monitoring activities were not B-52 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 conducted for one of the two CSFP subrecipients tested. Auditors also reviewed documentation to determine if appropriate monitoring was conducted over TEFAP subrecipients in accordance with the DHS internal policy and the Uniform Guidance; however, this testing revealed that proper monitoring activities were not conducted for any of the seven TEFAP subrecipients tested and 13 of the required 20 TEFAP sub-distributing subrecipients. As a result of not completing the required subrecipient monitoring reviews, the DHS also failed to review the subrecipients' eligibility determinations for individual beneficiaries. Cause: Through discussion with management, high staff turnover, including the lack of a TEFAP and CSFP Coordinator, caused delays in conducting the required monitoring reviews. Effect: The subrecipient monitoring deficiencies resulted in noncompliance with federal regulations. Without effective subrecipient monitoring controls in place to ensure compliance with all applicable federal requirements, there is an increased risk of federal donated foods being distributed to ineligible individuals, subrecipients not properly administering federal programs in accordance with federal statutes, regulations, and the terms and conditions of the subawards, and untimely detection and correction of noncompliance. Recommendation: We recommend that the DHS: Follow established policies and procedures for monitoring of subrecipients to ensure proper accountability and compliance program requirements and ensure individual eligibility determinations are being reviewed; Develop an annual monitoring schedule for reviews of TEFAP and CSFP subrecipients to ensure compliance with monitoring of the required number of Eligible Recipient Agencies (ERAs); and Maintain a tracking log that includes a listing of all TEFAP and CSFP subrecipients, date the monitoring review was performed, who completed the monitoring review, and if there were any deficiencies noted during the review. Views of Responsible Officials: The Georgia Department of Human Services (DHS) concurs with the finding. B-53 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF AGRICULTURE (continued) STATE ENTITY: DEPARTMENT OF HUMAN SERVICES (continued) 2023-014 Improve Controls over Physical Inventory of Food Items Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Agriculture None 10.565 Commodity Supplemental Food Program 10.568 Emergency Food Assistance Program (Administrative Costs) 10.568 COVID-19 Emergency Food Assistance Program (Administrative Costs) 10.569 Emergency Food Assistance Program (Food Commodities) 235GA802Y8005 (Year: 2023), 225GA802Y8005 (Year: 2022), 235GA820Y8105 (Year: 2023), 225GA413Q2204 (Year: 2022), 225GA820Y8105 (Year: 2022), 215GA820Y8105 (Year: 2021), 195GA820Y8105 (Year: 2019), 225GA823P1103 (Year: 2022) None Identified Description: The Department of Human Services should improve internal controls to ensure that required annual physical inventories of donated foods are performed and reconciled to accounting records appropriately. Background Information: The Food Distribution Cluster is comprised of the Commodity Supplemental Food Program (CSFP) and the Emergency Food Assistance Program (TEFAP) and is intended to strengthen the nutrition safety net through the provisions of the U.S. Department of Agriculture (USDA)donated foods (USDA Foods) to low-income persons. CSFP provides a package of USDA Foods to low-income elderly people at least 60 years of age. CSFP food packages are not intended to provide a complete diet but rather provide the nutrients that are typically lacking in the diets of the target population. TEFAP provides USDA Foods to low-income households for home consumption or for use in prepared meals at emergency feeding sites for low-income persons. USDA Foods associated with the Food Distribution Cluster programs are provided to the Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants donated foods to various entities, the DHS is responsible for appropriate accounting for the USDA Foods and complying with inventory requirements related to these subrecipients. B-54 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Pursuant to Title 7 CFR Section 250.19, "Distributing agencies, recipient agencies, processors, and other entities must maintain records of agreements and contracts, reports, audits, and claim actions, funds obtained as an incident of donated food distribution, and other records specifically required... [per] Departmental regulations, as applicable." Additionally, pursuant to Title 7 CFR Section 250.12(b), "The distributing agency must ensure that donated foods at all storage facilities used by the distributing agency (or by a subdistributing agency) are stored in a manner that permits them to be distinguished from other foods, and must ensure that a separate inventory record of donated foods is maintained. The distributing agency's system of inventory management must ensure that donated foods are distributed in a timely manner and in optimal condition. On an annual basis, the distributing agency must conduct a physical review of donated food inventories at all storage facilities used by the distributing agency (or by a subdistributing agency), and must reconcile physical and book inventories of donated foods..." Furthermore, pursuant to Title 7 CFR Section 247.28(b), under the CSFP, "A physical inventory of all USDA commodities must be conducted annually at each storage and distribution site where these commodities are stored. Results of the physical inventory must be reconciled with inventory records and maintained on file by the State or local agency." Condition: All subrecipients associated with the Food Distribution Cluster were selected for testing. Upon performing testing over required annual physical inventories, auditors noted the following deficiencies: Auditors reviewed documentation to determine if appropriate physical inventories were conducted at CSFP subrecipient locations in accordance with the DHS internal policy and federal regulations; however, this testing revealed that required physical inventories were not conducted for one out of the two CSFP subrecipients tested. Auditors reviewed documentation to determine if appropriate physical inventories were conducted at TEFAP subrecipient locations in accordance with the DHS internal policy and federal regulations; however, this testing revealed that required physical inventories were not conducted for three out of the seven TEFAP subrecipients tested. Cause: Through discussion with management, high staff turnover, including the lack of a TEFAP and CSFP Coordinator, caused delays in conducting the required physical inventories. B-55 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Effect: The physical inventory deficiencies resulted in noncompliance with federal regulations. Without effective inventory controls in place to ensure compliance with all applicable federal requirements, there is an increased risk of federal donated foods being misused, misplaced, or misappropriated. Recommendation: We recommend that the DHS: Follow established policies and procedures to ensure that an appropriate accounting was maintained for USDA Foods, an annual physical inventory was taken, and the physical inventory was reconciled with inventory records; and Maintain a tracking log that includes a listing of all TEFAP and CSFP subrecipients, date the inventory review was performed, who completed the inventory review, and if there were any deficiencies or discrepancies noted during the review. Views of Responsible Officials: The Georgia Department of Human Services (DHS) concurs with the finding. B-56 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH 2023-015 Improve Controls over Managed Care Organization Financial Audits Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.767 Children's Health Insurance Program 93.778 - Medical Assistance Program (Medicaid: Title XIX) 93.778 COVID -19 Medical Assistance Program (Medicaid: Title XIX) 2205GA5MAP (Year 2022), 2305GA5MAP (Year 2023), 2205GA5021 (Year 2022), 2305GA5021 (Year 2023) None Identified 2022-012, 2021-028 Description: The Department of Community Health did not have adequate controls in place to ensure the required managed care financial audits are being conducted in accordance with compliance requirements. Background Information: The Department of Community Health (DCH) administers the State of Georgia's Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State's largest public assistance programs with federal and state funds totaling $17 billion for fiscal year 2023. The DCH is also responsible for administering the Children's Health Insurance Program (CHIP) that provides child medical coverage to low-income families who exceed Medicaid income limits. The State may use managed care to deliver Medicaid and CHIP benefits and services. The DCH partners with private managed care organizations (MCO) that provide health services to members of Medicaid. Partnering with multiple organizations provides members with a choice of various health plans and allows them to choose the option that best fits their needs. As part of our fiscal year 2023 audit, we followed up on the DCH's efforts to implement corrective action plans in response to the prior year findings in which we reported that the DCH did not have adequate controls in place to ensure the required managed care financial audits were being conducted and the results of the required periodic audits were posted on the State's website. Although the DCH posted the required periodic audits on the State's website, the DCH was unable to fully implement the corrective action plans related to updating the contracts prior to fiscal year-end. B-57 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the DCH is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Pursuant to Title 42 CFR Section 438.3(m), the contract between the State and an MCO must require MCOs to submit audited financial reports specific to the Medicaid contract on an annual basis. The audit must be conducted in accordance with generally accepted accounting principles (GAAP) and generally accepted auditing standards. Additionally, pursuant to Title 42 CFR Section 438.602(e) and (g) and Title 42 CFR Section 457.1285, the DCH is required to conduct, or contract for an independent audit of the accuracy, truthfulness, and completeness of the encounter and financial data submitted by, or on behalf of, each MCO at least once every three years. Condition: Upon performing procedures associated with the MCO annual audited financial report submissions specific to Medicaid, it was noted that the contracts between the DCH and the MCOs did not contain the necessary clause requiring each MCO to submit their audited GAAPbasis financial report to the DCH. Cause: Staff turnover within the DCH led to delays in updating contract clauses and procedures associated with ensuring that each MCO submits audited GAAP-basis financial reports to the DCH in accordance with Medicaid regulations. Effect: Failure to ensure that appropriate clauses are included in contracts with the MCOs and that the MCOs are aware that audited GAAP-basis financial statements are to be submitted to the DCH increases the likelihood that inappropriate uses of Medicaid and CHIP funds may occur and not be detected by management in a timely manner. Furthermore, noncompliance with federal regulations may result in the grantor penalizing the DCH for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: The DCH should revise the current contracts with the MCOs to include a clause requiring the MCOs to submit on an annual basis, to the DCH, audited GAAP-basis financial reports specific to the Medicaid contract. Views of Responsible Officials: We concur with this finding. B-58 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2023-016 Improve Controls over Medicaid Capitation Payment Rates Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.778 - Medical Assistance Program (Medicaid: Title XIX) 93.778 COVID -19 Medical Assistance Program (Medicaid: Title XIX) 2205GA5MAP (Year: 2022), 2305GA5MAP (Year: 2023) None Identified 2022-017 Description: The Department of Community Health made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates. Background Information: The Department of Community Health (DCH) administers the State of Georgia's Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State's largest public assistance programs with federal and state funds totaling $17 billion for fiscal year 2023. The DCH, the State's Medicaid agency, administers Georgia's managed-care program. The program is a partnership between the DCH and private care management organizations (MCOs). The State pays a monthly fixed rate per person (capitation rate) without regard to the actual medical services utilized to cover the costs of Medicaid claims. Managed care is a prepaid, comprehensive system of medical and health care delivery, including preventive, primary, specialty and ancillary health care services. The program is designed to reduce the cost of providing health benefits, improve the quality of care and deliver health care to clients. Capitation payments for the year totaled $6 billion (federal and state). As part of our fiscal year 2023 audit, we followed up on the DCH's efforts to implement a corrective action plan in response to the prior year finding in which we reported that the DCH made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates. While corrective action plans associated with overpayments were implemented during the period under review, the DCH was unable to fully implement their corrective action plan and correct all rates prior to fiscal year-end. B-59 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the DCH is required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 Internal Controls. The Uniform Guidance, Section 200.53 Improper Payment states, "(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper." Condition: Our audit of the Medicaid program revealed deficiencies in the capitation payments paid to MCOs for Managed Care members. For a population of 55 million capitation payments paid to MCOs for Managed Care members, auditors utilized data analytics to compare the approved payment rates that should have been used to the actual rates used during the fiscal year under review and identified all capitation overpayments and underpayments. Based upon this review, we identified 1.7 million underpayments totaling $6,351,416 during the fiscal year under review. Cause: In August 2021, the Centers for Medicare and Medicaid Services (CMS) approved the rates that should have been used to calculate capitation payments during the period under review. The DCH actuary, then, updated these rates to account for risk adjustments. However, these rates were not accurately implemented in the Georgia Medicaid Management Information System (GAMMIS) resulting in improper payments to MCOs. Effect: Without effective controls in place, the DCH increases its risk of providing improper payments to MCOs and not detecting improper payments. The improper payments resulted in noncompliance with federal regulations. In addition, grant provisions allow the grantor to penalize DCH for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future. Recommendation: The DCH management should dedicate the necessary resources to enter accurate rates within GAMMIS each year to ensure improper capitation payments are not made to MCOs for Managed Care members. Views of Responsible Officials: We concur with this finding. B-60 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2023-017 Improve Controls over Medicaid Capitation Payments for Medicare Members Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Number: Questioned Costs: Repeat of Prior Year Findings: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.778 - Medical Assistance Program (Medicaid: Title XIX) 93.778 COVID -19 Medical Assistance Program (Medicaid: Title XIX) 2205GA5MAP (Year 2022), 2305GA5MAP (Year 2023) $42,411 2022-015, 2021-030, 2020-026, 2019-023 Description: The Department of Community Health made improper capitation payments for Medicaid Managed Care members with Medicare insurance coverage. Background Information: The Department of Community Health (DCH) administers the State of Georgia's Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State's largest public assistance programs with federal and state funds totaling $17 billion for fiscal year 2023. The DCH, the State's Medicaid agency, administers Georgia's managed-care program. The program is a partnership between the DCH and private managed care organizations (MCOs). The State pays a monthly fixed rate per person (capitation rate) without regard to the actual medical services utilized to cover the costs of Medicaid claims. Managed care is a prepaid, comprehensive system of medical and health care delivery, including preventive, primary, specialty and ancillary health care services. The program is designed to reduce the cost of providing health benefits, improve the quality of care and deliver health care to clients. Capitation payments for the year totaled $6 billion (federal and state). As part of our fiscal year 2023 audit, we followed up on the DCH's efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DCH made improper capitation payments for Medicaid Managed Care members with Medicare insurance coverage. However, the DCH was unable to fully implement their corrective action plan and apply modifications to the Georgia Medicaid Management Information System (GAMMIS) prior to fiscal year-end. B-61 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the DCH is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 Internal Controls. The Uniform Guidance, Section 200.53 Improper Payment states, "(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper." Additionally, U.S. Code Title 42, Chapter 7 Social Security, Subchapter XIX Grants to States for Medical Assistance Programs, Section 1396u-2 Provisions relating to managed care, states "a state may not require... the enrollment in a managed care entity of an individual who is a qualified Medicare beneficiary..." Furthermore, according to the DCH's state plan, Medicare recipients should not be enrolled in managed care, and any monthly premium payments made for Medicare recipients are unallowable. Condition: Our audit of the Medicaid program revealed deficiencies in the capitation payments paid to MCOs for Managed Care members with Medicare insurance coverage. We obtained Medicare coverage information from the DCH for all Medicaid-eligible members. Using data analytics, we identified a total of 60 members who had Medicare coverage during the same month for which a monthly managed care capitation payment was made on their behalf. We tested all of these payments to determine if the DCH made monthly managed care premium payments for the members during the same time period the member's Medicare coverage was effective. We found that the DCH made improper payments to MCOs for 59 out of the 60 members tested and these funds were not recouped. Additionally, we noted that for 59 out of 60 members tested, a retroactive Medicare effective date was issued, which was during the time period that managed care payments were made to MCOs. The DCH did discontinue paying the MCO after it received notification from Medicare of the member's eligibility; however, they did not recoup the payments made to the MCOs for the retroactive period of Medicare coverage. Questioned Costs: Known questioned costs of $42,411 were identified for the capitation payments to MCOs for Managed Care members that were paid during the same time the Managed Care member was enrolled in Medicare. The Federal and State share of known questioned costs is approximately $30,824 and $11,587, respectively. B-62 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Cause: The DCH completed modifications in GAMMIS to recoup capitation payments for Medicare eligible recipients; however, additional modifications are required and were not made due to the burden of the public health emergency. Effect: Without effective controls in place, the DCH increases its risk of providing and not detecting improper payments to MCOs. The improper capitation payments resulted in noncompliance with federal regulations and questioned costs. Improper payments could occur for an ineligible recipient that are unallowable and cannot be claimed for federal reimbursement. In addition, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: The DCH management should continue to dedicate the necessary resources and execute their plan to ensure that modifications to retroactively recoup capitation payments from its MCOs upon receipt of notice that a member is eligible for Medicare are implemented appropriately within GAMMIS. The DCH should review Medicare effective dates for Managed Care members to determine whether potentially unallowable capitation payments have been identified. Additionally, the DCH should investigate and recover funds for all improper payments. The DCH should consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid. Views of Responsible Officials: We concur with this finding. B-63 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2023-018 Continue to Strengthen Application Risk Management Program Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Number: Questioned Costs: Repeat of Prior Year Findings: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.778 - Medical Assistance Program (Medicaid: Title XIX) 93.778 COVID -19 Medical Assistance Program (Medicaid: Title XIX) 2205GA5MAP (Year 2022), 2205GA5ADM (Year: 2022), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023) None Identified 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044 Description: The Department of Community Health should continue to strengthen controls over its application risk management program. Background Information: See Financial Finding at 2023-003. Criteria: See Financial Finding at 2023-003. Condition: See Financial Finding at 2023-003. Cause: See Financial Finding at 2023-003. Effect: See Financial Finding at 2023-003. Recommendation: See Financial Finding at 2023-003. Views of Responsible Officials: DCH agrees with the finding. B-64 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2023-019 Strengthen Controls over NCCI Program Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Number: Questioned Costs: Repeat of Prior Year Findings: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.778 - Medical Assistance Program (Medicaid: Title XIX) 93.778 COVID -19 Medical Assistance Program (Medicaid: Title XIX) 2205GA5MAP (Year 2022), 2305GA5MAP (Year 2023) None Identified 2022-019 Description: The Department of Community Health does not have adequate controls in place to ensure the confidentiality agreements with contracted parties contain all required elements. Background Information: The Department of Community Health (DCH) administers the State of Georgia's Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State's largest public assistance programs with federal and state funds totaling $17 billion for fiscal year 2023. State Medicaid Agencies, including the DCH, are required to incorporate National Correct Coding Initiative (NCCI) methodologies into the state Medicaid programs pursuant to the requirements in Section 6507 of the Affordable Care Act. The purpose of the NCCI Program is to promote correct coding, prevent coding errors, prevent code manipulation, reduce improper payments and reduce the paid claims improper payment rate. As part of our fiscal year 2023 audit, we followed up on the DCH's efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DCH did not have adequate controls in place to ensure the confidentiality agreements with contracted parties contain all required elements. While the DCH drafted a new confidentiality agreement during the period under review, the DCH was unable to fully implement their corrective action plan and execute this agreement prior to fiscal year-end. Criteria: As a recipient of federal awards, the DCH is required to establish and maintain effective internal controls over federal awards that provide reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform B-65 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. In implementing NCCI methodologies, the DCH must follow additional requirements reflected within the NCCI Technical Guidance Manual for Medicaid Services. Specifically, Section 7.1.3 Confidentiality Agreements Requirements for Contracted Parties of the NCCI Technical Guidance Manual for Medicaid Services requires the DCH to include specific elements in confidentiality agreements with contracted parties. Condition: Upon completing procedures to ensure that the DCH complied with NCCI requirements, auditors reviewed the confidentiality agreement in place between the DCH and Gainwell Technologies (Gainwell), the contracted party that the DCH utilized to perform duties, such as processing Medicaid claims, implementing NCCI edit files, and performing other pertinent activities related to the management of the State's Medicaid program. It was noted that the confidentiality agreement in place between the DCH and Gainwell did not contain any of the seven required elements reflected in the NCCI Technical Guidance Manual for Medicaid Services. Cause: The DCH has experienced turnover over the past few fiscal years and was unable to make the appropriate modifications to the confidentiality agreement in place between the DCH and Gainwell to ensure that all required elements pursuant to the Medicaid NCCI Technical Guidance Manual were included within the agreement prior to fiscal year-end. Effect: The deficiency in internal controls over confidentiality agreements with contracted parties resulted in noncompliance with federal regulations. Additionally, failure to include appropriate elements in confidentiality agreements may lead to comprises associated with Medicaid beneficiaries' personal information. Furthermore, noncompliance with federal regulations may result in the grantor penalizing the DCH for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: The DCH should revise its confidentiality agreement with Gainwell to minimize the risk to the confidentiality, integrity and availability of the Medicaid NCCI files and data. The confidentiality agreement should include at a minimum the elements required pursuant to Section 7.1.3 of the NCCI Technical Guidance Manual for Medicaid Services. Views of Responsible Officials: We concur with this finding. B-66 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2023-020 Improve Controls over Transparency Act Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Reporting Material Weakness Material Noncompliance U.S. Department of Health and Human Services None 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.044 COVID-19 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 COVID-19 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.053 Nutrition Services Incentive Program 93.499 COVID-19 Low Income Household Water Assistance Program 93.568 Low-Income Home Energy Assistance Program 93.568 COVID-19 Low-Income Home Energy Assistance Program 93.667 Social Services Block Grant 2301GAOANS (Year: 2023), 2301GAOAHD (Year: 2023), 2301GAOACM (Year: 2023), 2301GAOASS (Year: 2023), 2201GASTPH (Year: 2022), 2201GAOANS (Year: 2022), 2201GAOAHD (Year: 2022), 2201GAOACM (Year: 2022), 2201GAOASS (Year: 2022), 2101GAHDC6 (Year: 2021), 2101GACMC6 (Year: 2021), 2101GAHDC5 (Year: 2021), 2101GASSC6 (Year: 2021), 2101GAVAC5 (Year: 2021), 2101GAOANS (Year: 2021), 2101GAOAHD (Year: 2021), 2101GAOACM (Year: 2021), 2101GAOASS (Year: 2021), 2001GAHDC3 (Year: 2020), 2001GACMC2 (Year: 2020), 2001GAHDC2 (Year: 2020), 2001GASSC3 (Year: 2020), 2001GAOAHD (Year: 2020), 2001GAOACM (Year: 2020), 2001GAOASS (Year: 2020), 2101GALWC6 (Year: 2021), 2101GALWC5 (Year: B-67 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Questioned Costs: Repeat of Prior Year Finding: 2021), 2301GALIEI (Year: 2023), 2301GALIEA (Year: 2023), 2201GALIEI (Year: 2022), 2201GALIEA (Year: 2022), 2101GAE5C6 (Year: 2021), 2101GALIEA (Year: 2021), 1901GALIEA (Year: 2019), 2301GASOSR (Year: 2023), 2201GASOSR (Year: 2022), 2101GASOSR (Year: 2021) None Identified 2022-022 Description: The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely. Background Information: The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals. The Low Income Household Water Assistance Program (LIHWAP) was established as part of the federal government's response to the COVID-19 pandemic. The program is designed to assist low-income households pay for drinking water and wastewater services. The Department of Human Services (DHS) administers LIHWAP for the State of Georgia. Funds are issued by the DHS on behalf of eligible households to owners or operators of public water systems or treatment works to reduce delinquencies of and rates charged to such households for those services. The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes awards available to states, territories, and Native American tribes for the purpose of assisting low-income households meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support. The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population's needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements. B-68 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Funds associated with the Aging Cluster, LIHWAP, LIHEAP, and SSBG programs are provided to the DHS for allocation to eligible subrecipients. Because the DHS subgrants program funds to various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHWAP, LIHEAP, and SSBG program funds, is accessible via the USASpending.gov website. As part of our fiscal year 2023 audit, we followed up on efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the LIHWAP and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plans prior to fiscal year-end. Criteria: As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, sub awardee Data Universal Numbering System number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website. Condition: Our examination of reporting requirements associated with the Aging Cluster, LIHWAP, LIHEAP, and SSBG programs revealed that the DHS failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required. Cause: Through discussion with management, it was noted that high staff turnover caused delays reporting information by the required deadlines. Additionally, the reporting procedures in place did not clearly identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, and therefore, subaward information was not reported through the FSRS appropriately. Furthermore, the DHS has insufficient procedures for monitoring the status of reporting of applicable subawards in the FSRS as required by the FFATA. Effect: The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting B-69 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia's Aging Cluster, LIHWAP, LIHEAP, and SSBG programs. Recommendation: We recommend that the DHS: Follow established processes and procedures associated with the FFATA reporting requirements; Clearly define roles and responsibilities for personnel involved in the reporting process to ensure that all programs are reported appropriately; and Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner. Views of Responsible Officials: The Georgia Department of Human Services (DHS) concurs with the finding. B-70 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES 2023-021 Improve Controls over Period of Performance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Material Weakness Material Noncompliance U.S. Department of Health and Human Services None 93.958 Block Grants for Community Mental Health B09SM083833 (Year: 2021) $1,996,195.46 2022-024 Description: The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period. Background Information: The Community Mental Health Services Block Grant (MHBG) program was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan. Funds associated with the MHBG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award's beginning date or after the liquidation period are not allowed without the grantor's prior approval. Criteria: As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. B-71 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Provisions included in the Uniform Guidance, Section 200.403 Factors Affecting Allowability of Costs state that "costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity... (g) Be adequately documented, (h) Cost must be incurred during the approved budget period..." Additionally, provisions included in the Uniform Guidance, Section 200.77 state, "Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award." Further, the DBHDD's policies 17-202 Federal Fund Source and Parent Project Code Assignments and 17-203 Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award's terms and conditions. Condition: Our audit of the MHBG program included a review of adjustments with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the appropriate time period. Two adjustments were identified as the population, and both were selected for testing. It was noted that both of these transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these adjustments were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD's internal policy. Questioned Costs: Known questioned costs of $1,996,195.46 related to the MHBG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs. Cause: While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, human error and a lack of appropriate oversight contributed to the errors identified by auditors. Also, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Effect: The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting. B-72 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Recommendation: We recommend that the DBHDD: Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner. Follow currently established grant close-out processes and procedures associated with period of performance requirements. Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source. Views of Responsible Officials: DBHDD concurs with the audit finding. B-73 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES (continued) 2023-022 Improve Controls over Period of Performance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Number and Title: Federal Award Numbers: Questioned Costs: Period of Performance Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.959 Block Grants for Prevention and Treatment of Substance Abuse B08TI085799 (Year: 2023), 1B08TI083442-01 (Year: 2021) $221,131.74 Description: The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period. Background Information: The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute. Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award's beginning date or after the liquidation period are not allowed without the grantor's prior approval. Criteria: As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Provisions included in the Uniform Guidance, Section 200.403 Factors Affecting Allowability of Costs state that "costs must meet the following general criteria in order to be allowable under B-74 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity... (g) Be adequately documented, (h) Cost must be incurred during the approved budget period..." Additionally, provisions included in the Uniform Guidance, Section 200.77 state, "Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award." Further, the DBHDD's policies 17-202 Federal Fund Source and Parent Project Code Assignments and 17-203 Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award's terms and conditions. Condition: Our audit of the SABG program included a review of expenditures with performance period beginning dates during the audit period to ensure that costs were not incurred before the allowable time period. Six expenditures were identified as the population and were all selected for testing. It was noted that three expenditures reviewed were incurred before the period of performance. In addition, our audit of the SABG program included a review of adjustments with a performance period ending date during the audit period. One adjustment was identified as the population and tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that this transaction was not posted within 90 days of the end of the period of performance as required. Additionally, this expenditure was not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD's internal policy. Questioned Costs: Known questioned costs of $221,131.74 related to the SABG program were identified for expenditures that were incurred before the period of performance or paid outside of the allowable liquidation period. These known questioned costs related to expenditures were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs. Cause: While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, human error and a lack of appropriate oversight contributed to the errors identified by auditors. Also, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. B-75 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Effect: The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting. Recommendation: We recommend that the DBHDD: Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner. Follow currently established grant close-out processes and procedures associated with period of performance requirements. Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source. Views of Responsible Officials: DBHDD concurs with the audit finding. B-76 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES (continued) 2023-023 Improve Controls over Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Reporting Material Weakness Material Noncompliance U.S. Department of Health and Human Services None 93.958 Block Grants for Community Mental Health Services 93.958 COVID-19 Block Grants for Community Mental Health Services 93.959 Block Grants for Prevention and Treatment of Substance Abuse 93.959 COVID-19 Block Grants for Prevention and Treatment of Substance Abuse B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), 1B09SM084001-01 (Year: 2021), 1B09SM085388-01 (Year: 2021), 1B09SM085916-01 (Year: 2021), 1B08TI083934-01 (Year: 2022), B08TI084623 (Year: 2022), 1B08TI083442-01 (Year: 2021), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), 1B08TI083530-01 (Year: 2021) None Identified 2022-025 Description: The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required financial and Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely. Background Information: The Block Grant for Community Mental Health Services (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan. B-77 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute. The Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) was designated as the custodian of the MHBG and SABG funds for the State of Georgia. In that capacity, the DBHDD was required to report details associated with the expenditures to the Substance Abuse and Mental Health Services Administration (SAMHSA). This expenditure information should be reflected on the SF-425 Federal Financial Report (FFR) and is required to be submitted not later than ninety (90) days after the end of the award obligation and expenditure period (i.e., the project period). Funds associated with the MHBG and SABG programs are provided to the DBHDD for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website. Criteria: As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Data Universal Numbering System number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website. Condition: Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval over the FFR and FFATA reports. Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies: A sample of eight first-tier subawards of $30,000 or more associated with the MHBG program was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient's information was B-78 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 properly reported on the USASpending.gov website. Testing revealed that one subaward was not reported totaling $562,372.54, four subaward amounts were overstated by $3,639,860.00, and all eight subawards were missing key elements and were not reported timely. A sample of twenty-two subawards of $30,000 or more associated with the SABG program was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient's information was properly reported on the USASpending.gov website. Testing revealed that nine subawards were not reported totaling $3,870,970.00, two subaward amounts were overstated by $321,000.00, and all 22 subawards were missing key elements and were not reported timely. Cause: Formal internal control processes have not been established for the FFATA reporting requirement due in part to a lack of sufficient staffing at the agency. As a result, noncompliance occurred with respect to FFATA reporting. Additionally, control processes have not been documented for the FFR reports. Effect: The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia's MHBG and SABG programs. Furthermore, though it does not appear that inappropriate information was transmitted on the FFR reports, this could occur if appropriate controls are not documented and functioning properly. Recommendation: We recommend that the DBHDD: Establish and document processes and procedures associated with the FFR and FFATA reporting requirements; Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements. Views of Responsible Officials: DBHDD concurs with the audit finding. B-79 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF JUSTICE STATE ENTITY: GEORGIA BUREAU OF INVESTIGATION 2023-024 Improve Controls over Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Number and Title: Federal Award Numbers: Questioned Costs: Reporting Material Weakness Nonmaterial Noncompliance U.S. Department of Justice None 16.575 Crime Victim Assistance 2018-V2-GX-0066 (Year: 2018), 2019-V2-GX-0019 (Year: 2019), 2020-V2-GX-0014 (Year: 2020), 15POVC21-GG-00619-ASSI (Year: 2021), 15POVC-22-GG00691-ASSI (Year: 2022) None Identified Description: The Criminal Justice Coordinating Council, an attached agency of the Georgia Bureau of Investigation, should improve internal controls over required financial, performance, and Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately. Background Information: The Crime Victim Assistance (CVA) Program, created under the 1984 Victims of Crime Act, provides federal funding to support victim assistance and compensation programs, to provide training for diverse professionals who work with victims, to develop projects to enhance victims' rights and services, and to undertake public education and awareness activities on behalf of crime victims. The Georgia Criminal Justice Coordinating Council (CJCC) was designated as the custodian of the CVA funds for the State of Georgia. In that capacity, the CJCC was required to report details associated with CVA expenditures to the U.S. Department of Justice (USDOJ). This expenditure information is submitted through the JustGrants portal and is reflected on the quarterly SF-425 Federal Financial Report (FFR). In addition, the CJCC was required to report information relevant to the performance and activities of the CVA program to the USDOJ on the quarterly Performance Management Tool (PMT). Lastly, Funds associated with the Crime Victim Assistance program are provided to the CJCC for allocation to eligible subrecipients. Because the CJCC subgrants program funds to various entities, the CJCC must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. B-80 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the CJCC is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. In addition, the CJCC is required to report cumulative expenditures on a quarterly basis in accordance with the USDOJ Grants Financial Guide and provisions included in the Uniform Guidance, Section 200.328 Financial Reporting, which state, in part, that "the non-Federal entity's financial management systems must... be sufficient to permit the preparation of reports required by general and program-specific terms and conditions." In addition, provisions included in the Uniform Guidance, Section 200.302(b)(2) state, in part, that the non-Federal entity's financial management systems must provide for "accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements." Condition: Our audit of the CVA program revealed there was no evidence of internal controls over the FFR, PMT, and FFATA reporting requirements. Additionally, a sample of four grants associated with the CVA program were randomly selected for testing using a non-statistical sampling method. This testing revealed that the cumulative expenses reported on the third quarter submission of the FFR for the FY2021 grant were overstated by $916,176.95. Subsequent submissions reflected the correct cumulative total. Cause: Though formal internal controls processes have been documented for the FFR reports, the controls were not implemented due in part to a lack of sufficient staffing at the agency. Additionally, control processes have not been documented for the PMT and FFATA reporting requirements. Effect: The deficiencies noted in the FFR reporting process resulted in noncompliance with federal regulations as required by the USDOJ. Overstated expenditures could impact the decisionmaking process at the federal level due to the FFR being used for general management of awards made under federal financial assistance programs. Furthermore, though it does not appear that inappropriate information was transmitted on the PMT or FFATA reports, this could occur if appropriate controls are not documented and functioning properly. Recommendation: The CJCC should review their current FFR control policy and make updates if needed. The CJCC should, then, implement and maintain documentation of the control noted in their policy. Additionally, the CJCC should design and implement controls over their PMT and FFATA reporting and ensure evidence of each control is maintained on-file. B-81 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Views of Responsible Officials: CJCC concurs with the finding. The reports which contained errors were the result of insufficient staffing and capacity during the audit period, allowing insufficient time and capacity for review. CJCC is compelled to reinforce however that no errors were noted in the PMT and FFATA reports, and that errors in FFR reports were submitted for correction, based upon the guidance of the US Department of Justice Office of Justice Programs. In regard to materiality, CJCC notes that these awards are appropriated as part of a multi-billion dollar program, on a formula basis that does not account for performance or quarterly spend. As such, temporary misstatements do not have any significant impact on federal reporting. It is additionally important to note, the federal systems in which these reports are submitted do not facilitate secondary reviewers or control processes without account sharing, which is expressly forbidden. B-82 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR STATE ENTITY: DEPARTMENT OF LABOR 2023-025 Improve Controls over Manual Journal Entries Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor None 17.207 Employment Service/Wagner-Peyser Funded Activities 17.801 Jobs for Veterans State Grant ES387252255A13 (Year: 2022), ES367492155A13 (Year: 2021), ES353382055A13 (Year: 2020), ES333881955A13 (Year: 2019), DV35790SG1 (Year: 2020), DV37869SG2 (Year: 2021) $1,220,638 Description: The Georgia Department of Labor should improve internal controls over manual journal entries for the Employment Services Cluster. Background Information: The Georgia Department of Labor (DOL) is responsible for the administration and monitoring of Georgia's Employment Services Cluster programs, including carrying out the Employment Services/Wagner-Peyser (ES) funded activities, as well as the Jobs for Veterans State Grant (JVSG) funded activities. The main purpose of the ES program is to improve the functioning of the nation's labor markets by bringing together individuals seeking employment and employers seeking workers. The main purpose of the JVSG program is to provide career services to meet the employment needs of eligible veterans, to conduct outreach to employers in the area to assist veterans in gaining employment, and to facilitate employment, training, and placement services furnished to veterans. Operation of the Employment Services Cluster programs transferred to the Technical College System of Georgia (TCSG) in January 2023. Criteria: As a recipient of federal awards, the DOL is required to establish and maintain effective internal controls over federal awards that provide reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal B-83 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Provisions included in the Uniform Guidance, Section 200.402 state, that "the total cost of a federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits." In addition, provisions included in the Uniform Guidance, Section 200.403(g) state, in part, that costs must "be adequately documented." Condition: Our audit of the Employment Services Cluster revealed deficiencies related to manual journal entries (MJE) booked to re-rate program expenditures. Auditors identified a population of 70 MJE's and selected a total of 11 items for testing. Of those 11 MJE's one item was an individually selected item (ISI) and an additional 10 were randomly selected using a non-statistical sampling method. Auditors found that the one ISI and two of the randomly selected MJEs were for unallowable expenditures given they were charged to the program well after the authority to carry out program activities was transferred to TCSG. Additionally, the one ISI and seven randomly selected MJEs did not have adequate documentation to support the allowability of costs being charged to the program. Questioned Costs: Upon testing a sample of $603,291 of MJE's, known questioned costs of $383,294 were identified. Using the total population amount of $2,635,054, we project likely questioned costs to be approximately $1,674,153. In addition, known questioned costs identified for the ISI tested totaled $837,344; therefore, the known questioned costs identified for MJE's throughout the sample and ISI tested totaled $1,220,638. Cause: The Employment Services Cluster moved to TCSG in January 2023, which had already been a delay in transfer to TCSG as it should have been as of July 1, 2022. Based on the actual transfer of the program in January 2023 DOL completed final ETA-9130 reports for the grants transferring to TCSG, which were to be submitted by February 14, 2023. The reports submitted to the U.S. Department of Labor's Employment and Training Administration by the DOL included expenditures (the three MJE's noted in the condition section above) that were not incurred until after the programs and program staff had moved to the TCSG and after the actual reports were submitted. Additionally, the existing internal control system in place did not provide adequate documentation to be maintained or provided for the eight additional MJEs identified as unsupported in our testing. Effect: The inclusion of unallowable costs in program expenditures and not maintaining adequate documentation of manual journal entries resulted in noncompliance with federal regulations and the Uniform Guidance. In addition, without effective controls, the DOL increases its risk of charging unallowable costs to federal programs. This may prevent the DOL from effectively administering federal programs in the future. Furthermore, the U.S. Department of Labor may require repayment of costs that are determined to be unallowable, and the State of Georgia could be responsible for such repayment. B-84 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Recommendation: The DOL should ensure that all current and future business practices follow the established policies and procedures of the Uniform Guidance, the U.S. Department of Labor, and the State of Georgia. Where vulnerable, the DOL should modify its policies and procedures to ensure that costs being charged via manual journal entries are allowable and adequately documented, including original invoices for costs being moved to other federal programs. Furthermore, management should develop and implement a monitoring process to ensure that controls are operating appropriately. Views of Responsible Officials: We concur with this finding. B-85 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-026 Improve Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor None 17.207 Employment Service/Wagner-Peyser Funded Activities 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance UI347102055A13 (Year:2020), UI370592155A13 (Year:2021), UI322182255A13 (Year:2022), ES353382055A13 (Year:2020), ES367492155A13 (Year:2021) None Identified 2021-037 Description: The Georgia Department of Labor submitted inaccurate financial reports for the Unemployment Insurance and Employment Service/Wagner-Peyser Funded Activities Programs to the U.S. Department of Labor. Background Information: The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions. Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs: Federal Pandemic Unemployment Compensation (FPUC) The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs. Pandemic Emergency Unemployment Compensation (PEUC) The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that B-86 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work. Pandemic Unemployment Assistance (PUA) The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits. In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State's 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program. The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021. Additionally, The Georgia Department of Labor (DOL) is responsible for the administration and monitoring of Georgia's Employment Services Cluster programs, including carrying out the Employment Services/Wagner-Peyser (ES) funded activities. The main purpose of the ES program is to improve the functioning of the nation's labor markets by bringing together individuals seeking employment and employers seeking workers. The DOL is responsible for reporting expenditures related to these programs to the U.S. Department of Labor's Employment and Training Administration (ETA). Every grant awarded by the ETA requires accurate quarterly and annual reporting as a part of sound financial and management responsibilities. This reporting supports the ETA's ability to measure fund utilization for performance accountability and assess compliance with statutory expenditure requirements. This information also helps measure successful outcomes for participants, ensure sound service delivery and reporting practices, and determine whether the federal funds achieved maximum benefit. The ETA-9130, Financial Status Report is used to report program and administrative expenditures. The DOL is required to submit quarterly financial reports for each UI and ESC program that they operate within 45 days after the end of reporting quarter. Financial data is required to be reported cumulatively from grant inception through the end of each reporting period. Criteria: As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform B-87 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Provisions included in the Uniform Guidance, Section 200.302(a) state, in part, that "the nonFederal entity's financial management systems must... be sufficient to permit the preparation of reports required by general and program-specific terms and conditions." In addition, provisions included in the Uniform Guidance, Section 200.302(b)(2) state, in part, that the non-Federal entity's financial management systems must provide for "accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements." Condition: Unemployment Insurance - The ETA-9130 reports for the quarters ending September 2022 and June 2023 were reviewed to ensure that program and administrative expenditures were reported in a timely and accurate manner. For six of the 40 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. Four reports have more expenditures on their general ledger than obligated funds, one report was incorrectly entered in the reporting system, and one report could not be traced to the accounting records. Employment Service/Wagner-Peyser Funded Activities - The ETA-9130 reports for the quarters ending September 2022 and December 2022 were reviewed. For two of the 11 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. In both instances, the DOL reported more expenditures than what was reflected in their accounting records. Variances identified on each report are as follows: Description PUA Administration FY20 FPUC Administration FY21 PEUC Administration FY22 FPUC Administration FY20 Unemployment Insurance FY21 Unemployment Insurance FY22 Employment Services FY20 Employment Services FY21 Award Number UI347102055A13UI34710Z30 UI347102055A13UI34710CA0 UI347102055A13UI34710NJ0 UI347102055A13UI34710Z50 UI370592155A13UI37059KI0 UI372182255A13UI37218PU0 ES353382055A13ES35338WT0 ES367492155A13ES36749KX0 Report Date 9/30/2022 9/30/2022 9/30/2022 6/30/2023 6/30/2023 6/30/2023 12/31/2022 12/31/2022 Federal Share of Expenditures 5,752,526 2,308,073 2,335,427 44,125 (111,323) (6,959,575) (995,111) (6,819,233) Federal Share of Unliquidated Obligations 30,950 600,585 585,512 33,018 Total Federal Obligations Unliquidated Balance 5,752,526 (5,752,526) 2,339,023 (2,339,023) 2,936,012 (2,936,012) 44,125 (44,125) (111,323) (6,959,575) (409,599) (6,786,215) 111,323 6,959,575 1,013,370 (5,694,584) Cause: Unemployment Insurance - Separate ETA-9130 reports must be completed for each program and each fund source (subaccount) awarded to the DOL. While the DOL utilizes one general ledger report to prepare some ETA-9130 reports, the DOL uses multiple general ledger reports B-88 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 to prepare other ETA-9130 reports. In the instances of over obligated grant awards, the reporting system does not allow the preparer to enter more expenditures than funds authorized. Employment Service/Wagner-Peyser Funded Activities The program moved to the Technical College System of Georgia (TCSG) in January 2023, and the final ETA-9130 reports for the grants transferring to the TCSG were to be submitted by February 14, 2023. The reports submitted to the ETA by the DOL included expenditures that were not incurred until after the program and program staff had moved to the TCSG, who assumed operation of grant activities. According to a communication between the DOL and U.S. Department of Labor, the expenditure amount to be reported on the final ETA-9130 report for quarter ending December 31, 2022, was to agree to draw down amount in the Payment Management System (PMS). However, the DOL drew down funds for expenditures that had yet to be incurred and reported that amount on the final ETA-9130 report. Effect: The submitting of inaccurate ETA-9130 reports resulted in noncompliance with federal regulations and the Uniform Guidance for both programs as noted above. Additionally, submitting incorrect reports diminishes the U.S. Department of Labor's ability to effectively monitor the UI program. Recommendation: We recommend that the DOL review existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance reports. This review should specifically address requirements for preparing the ETA-9130 reports. The DOL should ensure that personnel responsible for the ETA-9130 reports are appropriately trained and are familiar with these compliance requirements. In addition, we recommend that the DOL create queries and general ledger reports that only report the expenditures charged to each individual program as reflected on the grant award. Furthermore, spreadsheets and tools should be developed to balance report totals and identify errors before entering amounts into the federal reporting website. Views of Responsible Officials: GDOL concurs with this finding: Regarding the pandemic Grants noted that were all under #UI34710-20-55-A-13: The UI Regular Grant typically provides the amount of available grant funds in advance based on 1.) and estimated number of claims to be processed int eh current year (based on the average of two years prior activity) and 2.) the average processing times (based pm the average of two years prior processing times). In contrast, many of the pandemic grants are based on actual claims activity with monies being awarded "after the fact" with no consideration given to the aforementioned criteria as no prior- year basis exists. GDOL experienced delays in some pandemic allocations due to delays in programing and the submission of the new reports for pandemic activities (FRUC, PEUC and PUA). All late reports have ben submitted and we are reconciling grants as deemed appropriate. With reimbursement based on pandemic claims activity, there was no clear mechanism for GDOL to be able to "forecast" the amount of time and effort needed to process the B-89 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 cyclical and unpredictable number of pandemic claims. As such, best efforts were made to estimate in this regard. The 3073 FPUC grant is the only grant for which we have been reimbursed at 100%. However, due to the most recent implementation of stop/gain loss, we are no longer being reimbursed at the full amount. Regarding the Employment Service/ Wagner-Peyser Funded Grants noted, the program period of performance was July 1, 2022 thru September 30, 2025. GDOL received instructions from USDOL on January 19, 2023 requesting a final ETA-9130 report be submitted by February 15th for grants that were being transferred to TCSG and offered technical assistance in completing the reports. The National office was designated to de-obligate the funds remaining and issue new grant numbers to obligate these funds at TCSG; however, several things occurred that caused the process to be delayed: The required action was to check box 6 as yes (for the final 9130 reports) and 10g (Federal Share of Unliquidated Obligation) had to be zero although there were Unliquidated Obligations in the system. Although the Wagner Peyer program was transferred to TCSG in January 2023, eligible costs continued. The need for expenditure reconciliations was discussed with USDOL Regional Office and anticipated funds were drawn in lieu of billing TCSG. Associated eligible costs were reconciled to the Wagner Peyser Ledger via manual journal entries in lieu of billing TCSG. In addition, USDOL implemented a new GrantSolutions to replace its legacy grant processing system, E-Grants. USDOL replaced its legacy E-Grants Grantee Reporting System (GRS) by transitioning to PMS for grant recipients submission of the quarterly ETA-9130 financial reports on February 6,2023. Although training was taken for this process, the overall reconciliation process was delated all reconciling items were resolved by the 9/30/23 reporting period. B-90 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-027 Improve Controls over Administrative Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance UI372182255A13 (Year: 2022), UI393172355A13 (Year: 2023) None Identified 2022-027 Description: The Georgia Department of Labor did not have a review and approval process in place for certain program expenditures. Background Information: The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. Grants of funds for the administration of State UC laws and public employment service programs are made to States under the Social Security Act, the Wagner-Peyser Act, and the Appropriations Acts. These administrative grant funds are received and managed by the Georgia Department of Labor (DOL) for the State of Georgia. Criteria: As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Additionally, provisions included in Title 20 CFR Section 601.6 provide that administrative grant funds should be used in "amounts necessary for the proper and efficient administration of the State unemployment compensation law and employment service program." B-91 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Condition: Our audit of the UI program revealed deficiencies in the expenditure review process. A total of 47 out of 5,863 expenditure transactions were randomly selected for testing using a nonstatistical sampling method. Auditors found that six expenditure transactions related to utility bills did not reflect evidence of management review and approval. During testing, we noted that the six transactions found to be exceptions were all prior to the date that DOL had indicated that they had addressed this issue as noted in the prior year finding corrective action plan. No further exceptions were noted after the prior year finding corrective action plan was designed and implemented. Cause: Due to the impact of COVID-19, the DOL had numerous personnel changes and closed regional offices to prevent the spread of the virus. The DOL had utility bill invoices redirected to the Financial Services Department at the main office location rather than the regional offices to prevent payment delays and incurring any penalties for late payment. The DOL also made a change in the processing of these bills, which resulted in the DOL's failure to follow their internal control policy and the initiation of payments without appropriate review and approval. Effect: The DOL is not in compliance with the Uniform Guidance. In addition, without effective controls, the DOL increases its risk of charging unallowable costs to the UI program. This may prevent the DOL from effectively administering the UI program in the future. Furthermore, the U.S. Department of Labor may require repayment of costs that are determined to be unallowable, and the State of Georgia could be responsible for such repayment. Recommendation: The DOL should ensure that all current and future business practices follow the established policies and procedures of the Uniform Guidance, the U.S. Department of Labor, and the State of Georgia. Where vulnerable, the DOL should modify its policies and procedures to ensure that expenditures reflect appropriate evidence of review and approval. Furthermore, management should develop and implement a monitoring process to ensure that controls are operating appropriately. It should be noted that based on testing it appears that the corrective action plan that was submitted for the prior year finding was effective in dealing with this issue as no additional exceptions were identified in our testing of items that were recorded after the date of the corrective action being put into place. Views of Responsible Officials: We concur with this finding: As noted by DOAA in finding 2023-027, the corrective action, although implemented for the last quarter of F/Y 2023, was effective in dealing with this issue as no additional exceptions were identified in the tests performed by DOAA after the date of the corrective action being put into place. B-92 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 GDOL will continue to ensure that all current and future business practices follow the established policies and procedures of the Uniform Guidance, the U.S. Department of Labor, and the State of Georgia. When necessary, GDOL will modify its policies and procedures to ensure that expenditures reflect appropriate evidence of review and approval. B-93 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-028 Improve Controls over Eligibility Determinations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Eligibility Material Weakness Material Noncompliance U.S. Department of Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance UI340532055A13 (Year:2020), UI347102055A13 (Year:2020), UI356432155A13 (Year:2021), UI359392160A13 (Year:2021), UI370592155A13 (Year:2021), UI372182255A13 (Year:2022), UI379762260A13 (Year:2022), UI393172355A13 (Year:2023) $310,939 2022-028, 2021-035 Description: The Georgia Department of Labor did not have effective internal controls in place to ensure unemployment benefit payments were made correctly and only to eligible claimants. Background Information: The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions. Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs: Federal Pandemic Unemployment Compensation (FPUC) The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs. Pandemic Emergency Unemployment Compensation (PEUC) The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that B-94 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work. Pandemic Unemployment Assistance (PUA) The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits. In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State's 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program. The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021. Criteria: As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. The Uniform Guidance, Section 200.53 - Improper Payments states: "(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper." Additionally, provisions included in Title 20 CFR Section 604.3(a) states, "A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed." Furthermore, Title II, Subtitle A of the CARES Act provides specific eligibility guidance for the FPUC, PEUC, and PUA programs. Condition: Our audit of the Unemployment Compensation Fund (UCF) included a review of benefit payments related to regular UC, SEB, and CARES Act UI programs. A sample of 60 UI benefit B-95 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 payment transactions processed by the DOL was randomly selected for testing using a nonstatistical sampling method. In addition, 12 individually significant UI benefit payment transactions were selected for testing. The following deficiencies were identified for improper payments totaling $310,939: Claimants did not self-certify for benefits in eighteen instances. Fraudulent employer-filed claims were filed for thirteen claimants. Proof of employment or self-employment or a valid offer to begin employment and proof of wages was not submitted by five PUA claimants. One of these claimants was not eligible to claim benefits in Georgia. Questioned Costs: Upon testing a sample of $15,331 in UI program payments, known questioned costs of $1,784 were identified. Using the population of UI payments sampled, which totaled $319,332,841, we project likely questioned costs to be approximately $90,884,173. In addition, known questioned costs were also identified as noted below: $1,893 for improper payments associated with individually significant benefit payments tested; and $206,783 for improper FPUC and PEUC payment amounts associated with the sample of benefit payments selected for testing. Upon testing a sample of $3,374 in UI COVID related program payments, known questioned costs of $2,295 were identified. Using the population of UI payments sampled, which totaled $57,392,113, we project likely questioned costs to be approximately $30,157,208. In addition, known questioned costs were also identified as noted below: $658 for improper payments associated with individually significant benefit payments tested; $97,526 for improper FPUC, PUA, and UI payment amounts associated with the sample of benefit payments selected for testing. Cause: The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees' ability to work and wage verification requirements. The employer-filed claim process also did not allow for claimants to self-certify for weeks benefits were claimed. In addition, the DOL must manually review proof of employment or self-employment or a valid offer to begin employment and proof of wages for all PUA claims. This is a very time-consuming process and the DOL does not have the resources to review the volume of PUA claims in a timely manner. B-96 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Effect: Without effective controls, the DOL increases its risk of providing benefits to ineligible claimants and not detecting improper payments. The deficiencies in eligibility determinations also resulted in noncompliance with federal regulations and questioned costs. While funds for benefit payments are not provided to states through grant awards, states are awarded funds to administer these programs. Grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future. Recommendation: The DOL management should develop and implement internal controls over eligibility and claims processing to ensure procedures are consistently enforced and operate effectively. Management should also provide training on procedures for processing unemployment claims for programs created by the CARES Act. Strong monitoring controls should be implemented, as well, to ensure that the DOL achieves its objectives in complying with the eligibility requirements for the various UC programs. Specifically, the DOL should develop a process for claimants to self-certify for benefits when a claim is submitted by an employer on the claimant's behalf. Additionally, the DOL management should develop analytical procedures and queries to identify duplicate payments and payments that are more than the claimant's weekly benefit amount. Also, analytical procedures and queries to identify payments that have been made to claimants without identify verification and non-monetary and monetary determinations should be developed. Furthermore, the DOL management should develop IT controls to stop the release of payment until identity and eligibility requirements are substantiated and verified. The DOL management should also develop and implement procedures to stop or reduce payments when individuals do not provide required documentation. Views of Responsible Officials: GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor's findings: Auditor's Findings: The Georgia Department of Labor did not have effective internal controls in place to ensure unemployment benefit payments were made correctly and only to eligible claimants. 1) Claimants did not self-certify for benefits in eighteen instances GDOL Response: Employer Filed Partial Claims (EFC) are submitted by employers on behalf of the claimant. The employer is responsible for attesting to the employment status and weekly earnings of the claimant for the EFC submitted. An affidavit certifying that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded. Claimants for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment B-97 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Security Law Rule 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be able, available and actively seeking work. We recognize the state auditor's recommendations to add the self-certification. However, the current unemployment system is obsolete, having been put into production in 1982. This finding will persist until our new modernized UI system is implemented in 2026. 2) Fraudulent employer-filed claims were filed for thirteen claimants GDOL Response: When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. Additionally, we have taken the following measures to safeguard the system against fictitious employers: Effective December 6, 2021, the Employer Filed Partial Claims (EFC) process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. Effective June 29, 2023, GDOL implemented additional employer filed claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer Filed Partial Claims on behalf of their employees: Employer accounts must have been registered with GDOL for more than 5 years. Employers must be current on all quarterly tax and wage reports. Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. The week ending date on employer filed claims cannot be older than 30 days. The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer Filed Partial Claims. BPC and Integrity merit staff continue to establish pseudo claims when fraud is confirmed to relieve victims of liability and the fraudster is unknown. Otherwise, the payments are moved to the fraudsters claim account, if identified. B-98 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 GDOL has procured a vendor to build and implement a modernized UI system. We are also pursuing data analytics tools to expedite the identification and detection of fraudulent activities. These tools will also be incorporated into the modernized solution. 3) Proof of employment or self-employment or a valid offer to begin employment and proof of wages was not submitted by five PUA claimants. One of these claimants was not eligible to claim benefits in Georgia. GDOL Response: The claimants who established PUA entitlement with a weekly benefit amount greater than the minimum or later determined to not be eligible were based on wages entered by the claimant and/or wages reported by the employer. CARES Act only required proof of wages to be submitted. If claimants did not submit proof, federal requirements only allowed for payment of the minimum weekly benefit amount and no disqualification of benefits. Claims established at a higher weekly benefit amount had to be reduced to the minimum amount if no proof was provided. To date, no proof has been provided by the claimants cited. The claims were reduced as appropriate. An overpayment has been established on all five claims identified for the difference in weekly benefit amount for weeks paid over the minimum amount under CARES and for the entire amount for weeks paid under CAA/ARPA. GDOL's current UI Information Technology (IT) system was developed in 1982 using mainframe "legacy' technology. Due to the system's age and other limitations, many automated processes and corrections cannot be fixed and/or easily implemented. As such, many processes must be handled manually by staff. This includes reviewing all the PUA proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the volume of workload and staff limitations, GDOL has been unable to quickly complete this manual review to correct the finding. It is anticipated this manual review will continue throughout the FY24 audit review period. Summary: GDOL's limited technology resources will hinder our ability to update our current system to satisfy the state audit's recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. The new solution will include a self-certification and dual certification process for employer filed claims and include controls over eligibility determinations for current and future UI programs. GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes. B-99 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-029 Improve Controls over Employer-Filed Claims Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Findings: Eligibility Material Weakness Material Noncompliance U.S. Department of Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance UI340532055A13 (Year:2020), UI347102055A13 (Year:2020), UI356432155A13 (Year:2021), UI359392160A13 (Year:2021), UI370592155A13 (Year:2021), UI372182255A13 (Year:2022), UI379762260A13 (Year:2022), UI393172355A13 (Year:2023) Unknown 2022-032 Description: The Department of Labor should improve internal controls over employer-filed Unemployment Compensation claims. Background Information: The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions. Additionally, in response to the COVID-19 public health emergency, the National Emergency declaration by the President on March 13, 2020, and the Public Health State of Emergency declared by Governor Brian Kemp on March 14, 2020, the former Georgia Department of Labor (DOL) Commissioner Mark Butler enacted Emergency Rule 300-2-4-0.5, containing Rule 3002-4-.09(l) Partial Unemployment on March 16, 2020. The emergency rule allowed employers to file claims online on-behalf of their full-time and part-time employees with respect to any week during which an employee worked less than full-time due to a partial or total company shutdown caused by the COVID-19 public health emergency. B-100 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 To file on-behalf of the employee, the employer must download and submit the DOL template, which requires the employer to input all the necessary identity, demographic, work, and wage information to establish a claim. After the employer has submitted the file, the DOL benefit payment system will automatically process the claim. A monetary determination will be made based on the wages the DOL has on-file. The DOL, then sends the employee a Benefit Determination (Form DOL-411G), which reflects whether they met the wage requirements to establish a benefit year and a valid claim. If a valid claim is established, the determination lists the weekly benefit amount, maximum benefit amount, and maximum number of weeks. Criteria: As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. The Uniform Guidance, Section 200.53 - Improper Payments states, "(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper." Additionally, provisions included in Title 20 CFR Section 604.3(a) states, "A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed." Condition: Upon review of the procedures that the DOL established to process partial claims submitted by employers, deficiencies were noted. The DOL did not require employees to self-certify that they were able to work, available for work, and actively seeking work each week they received benefits. Furthermore, the claimant was unable to self-report additional wages and income the employee may have received from sources other than the employer that initially filed the claim. In addition, when completed procedures over eligibility requirements for a sample of claimants, auditors noted that Employer-Filed Claim Fraud Stops had been internally identified and applied by the DOL for thirteen claimants and nine employers. In these instances, the employer submitted a claim on behalf of the claimant for several weeks at one time and the claims were paid out for all weekending dates. After several days, the DOL flagged the associated claimant and employer to prevent subsequent payments from being released. Based upon this information, auditors, then reviewed the listing of benefit payments made during the fiscal year and determined $15,207,785 in benefits were paid out to 940 claimants by the nine employers initially identified as having Employer-Filed Claim Fraud Stops. It was noted that in one instance, a fraudulent employer submitted claims on 47 different days for 287 claimants for a total of $4,720,252. In one submission alone, on August 31, 2022, the fraudulent employer submitted 62 weekending dates going back to January 4, 2020 for 29 claimants totaling B-101 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 $138,738. In this case the GDOL did not identify the employer as fraudulent until November 7, 2022. While auditors were unable to determine the total dollar amount of improper payments associated with these deficiencies, a review of all benefit payment transactions occurring during the fiscal year under review indicated that the following dollar amounts of benefit payments were submitted and certified by 1,828 employers that were for 33,704 individual claimants: Regular Unemployment Compensation (UC) - $38,201,885 State Extended Benefits (SEB) - $7,947 Reemployment Trade Adjustment Assistance (RTAA) - $5,712 Federal Pandemic Unemployment Compensation (FPUC) - $12,557,907 Pandemic Emergency Unemployment Compensation (PEUC) - $3,146,268 Mixed Earner Unemployment Compensation (MEUC) - $200 Questioned Costs: Though likely questioned costs may exist, these amounts are unknown as sufficient data to analyze benefit payment transactions associated with these employer-filed claims was not available. The following Assistance Listing Numbers would be affected if questioned costs did exist: 17.225 and 17.225 COVID-19. Cause: The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees' ability to work and wage verification requirements. In addition, internal controls were not implemented to identify potential fraud schemes prior to the initial benefit payment being disbursed Effect: These deficiencies resulted in noncompliance with federal regulations and the Uniform Guidance. Due to lack of controls over employer-filed claims, specifically the inability for claimants to self-certify, it is likely that claimants were paid benefits that they were not eligible to receive. Because eligibility for UC benefits is based on claimants demonstrating that they meet certain eligibility requirements on a weekly basis, the suspension of the requirement for claimants to certify eligibility on a weekly basis did not allow the DOL to determine whether continuing claimants remained eligible for benefits. The State's failure to administer its UI program in conformity and substantial compliance with federal law can result in loss of the State's certification and loss of its administrative grant to operate the UC program and/or its employers' tax credits under Federal Unemployment Tax Act (FUTA). Recommendation: We recommend that the DOL develop a process when an employer-filed claim is submitted that requires the employee to create an account with the DOL, verify information, and self-certify employment status for the week being claimed. We also recommend that the DOL develop controls to prevent the release of payments when identity and eligibility requirements have not been substantiated and verified. In addition, we recommend that the DOL develop analytical procedures and queries to identify improper payments linked to employer-filed claims. B-102 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Views of Responsible Officials: GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor's findings: Auditor's Findings: The Department of Labor should improve internal controls over Employer Filed Unemployment Compensation claims. GDOL Response: GDOL submits the following information as an overview of the employer filed claims program and actions that have been taken and will continue to address the findings as well as incorporate additional safeguards and available technological system controls in the new system: The Employer Filed Partial Claims (EFC) program originated in the late 1960's and was designed to allow employers with short-term, temporary periods of lack of work for their employees to retain their workforce when work resumes. This is a program that many large manufacturers in Georgia rely on when they have temporary plant shutdowns and have for decades. When GDOL has attempted in the past to limit this program, we have met strong resistance from Georgia's manufacturers. This program optimizes our ability to process and pay mass numbers of claims more quickly, such as what occurred at the beginning of the pandemic. EFCs may be filed by an employer for any complete pay-period week during which an otherwise full-time employee works less than full-time, due to lack of work only, and earns an amount not exceeding his/her unemployment insurance weekly benefit amount. Such claims shall not be submitted or allowed for vacation days regardless of whether such vacation days were requested by the employee or established by the employer. Effective March 19, 2020, a temporary, Emergency Rule 300-2-4-05(1), containing Rule 300-24-.09(1) was signed which required employers to electronically submit EFCs on behalf of their employees whenever it is necessary to temporarily reduce work hours or there was no work available for a short period due to the pandemic. Employers were allowed to file such claims for full and part-time employees whose earnings had been reduced. In July 2020, the Rule was sunset and employers were no longer required to file EFCs. By electing to submit EFCs on behalf of the individuals, the employer is responsible for attesting by an affidavit to the employment status and weekly earnings of the individual for the EFC submitted. The affidavit certifies that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded for their employees. Individuals for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rules 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be actively seeking work. Effective December 6, 2021, the EFC process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their B-103 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. Effective June 29, 2023 GDOL implemented additional Employer Filed Claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer-Filed Partial Claims on behalf of their employees: Employer accounts must have been registered with GDOL for more than 5 years. Employers must be current on all quarterly tax and wage reports. Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. The week ending date on employer filed claims cannot be older than 30 days. The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer Filed Partial Claims. Summary: This finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification and dual certification process for employer filed claims in the new solution. B-104 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2023-030 Improve Controls over the Identification, Recording, and Reporting of Overpayments Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Findings: Special Tests and Provisions Material Weakness Material Noncompliance U.S. Department of Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance UI340532055A13 (Year:2020), UI347102055A13 (Year:2020), UI356432155A13 (Year:2021), UI359392160A13 (Year:2021), UI370592155A13 (Year:2021), UI372182255A13 (Year:2022), UI379762260A13 (Year:2022), UI393172355A13 (Year:2023), EUISSA2055A13 (Year:2020) None Identified 2022-029, 2021-038, 2020-038 Description: The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs. Background Information: The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions. Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs: Federal Pandemic Unemployment Compensation (FPUC) The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs. B-105 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Pandemic Emergency Unemployment Compensation (PEUC) The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work. Pandemic Unemployment Assistance (PUA) The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits. In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State's 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program. The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021. Criteria: As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Title 34, Chapter 8, Article 9 of the Official Code of Georgia Annotated (OCGA) 34-8-254 defines overpayments as the sum of benefits received by any person while any conditions for the receipt of benefits were not fulfilled or while the person was disqualified from receiving benefits. OCGA 34-8-254 assigns legal responsibility and authority for the collection of overpayments to the Commissioner of the DOL. Additionally, per the UI Report Handbook No. 401, the ETA 227 and ETA 902P reports are required to be submitted to the U.S. Department of Labor in a timely and accurate manner. The ETA 227 reports are due quarterly on the first day of the second month after the quarter of reference, and all applicable date on the ETA 227 reports should be traceable to the data regarding overpayments and recoveries in the state's financial accounting system. The ETA 902P report is due on the 30th of the month following the month to which data relate and should contain monthly data on PUA activities. Condition: In an effort to assess risk and plan audit procedures, auditors obtained an understanding of the internal controls over the processes for identifying and recording overpayments. In performing B-106 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 these procedures, the DOL stated that crossmatches used to identify possible overpayments were a few quarters behind. Typically, the DOL runs crossmatches three to six months after a quarter's benefits have been paid. However, the crossmatches for third quarter of 2022, which includes the months of July 2022 to September 2022, were not completed until May 19, 2023, and crossmatches for fourth quarter of 2023, which includes the months of October 2022 to December 2022, were not completed until July 14, 2023. It is also our understanding that after the DOL runs a wage crossmatch for a quarter, the quarter is not run again. In this case, if an employer does not report wages for its employee timely to the DOL, the wages would not be in the crossmatch performed. Based upon this information, auditors requested a complete population of overpayment cases and a reconciliation of the population to data to the financial statements to be provided by August 18, 2023. Auditors planned to select a sample of overpayment cases that the DOL had established during the fiscal year under review and verify that the DOL was properly identifying and processing overpayments. Although the DOL provided a population of overpayment cases on October 5, 2023, auditors could not summarize the data to match amounts reported on the financial statements. Furthermore, auditors inquired if overpayment data in the system of record was reconciled to the billing system and the DOL stated they did not perform such reconciliation. While auditors were unable to verify that the population of overpayment cases was complete and accurate, auditors chose to test the overpayment data to gain a better understanding, review controls and processes, and follow-up on the prior year finding. In doing so, no exceptions were noted, but auditors ultimately could not rely on the data provided by the DOL. Cause: The DOL did not have the ability to easily run transaction-level or claimant-level queries for overpayments in their systems. Furthermore, the DOL did not reconcile overpayment data to subsystems, federal reports, or accounting records and was not able to do so in a timely manner when requested by the Department of Audits and Accounts and the State Accounting Office. Effect: Due to the lack of controls, there is an increased risk that possible fraudulent claims and improper benefits paid during the fiscal year 2023 will not be identified and investigated until the latter half of fiscal year 2024. The deficiencies in the identification and recording of benefit overpayments resulted in noncompliance with federal and state regulations. Additionally, inaccurate reports were likely filed with the U.S. Department of Labor. Furthermore, the lack of accurate and complete data associated with benefit overpayments prevented auditors from testing compliance requirements associated with overpayments. These unknown factors, along with additional issues, are the basis for our adverse opinion on the UI program. Recommendation: The DOL management should develop and implement procedures to identify and record benefit overpayments in a timely and accurate manner. These procedures should allow for the tracking of information by fiscal year and periodic reconciliation of detail records to the general ledger and various required reports. We also recommend that the DOL reperform each quarterly crossmatch for one year to ensure wages submitted late by employers are included in the crossmatch to identify any exceptions that might be missed due to late submissions. B-107 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Views of Responsible Officials: GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor's findings: Auditor's Findings: The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs. GDOL Response: GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL's national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. The crossmatch process is conducted using Onpoint BARTS software which runs a systematic check against weeks in a quarter for which benefits are paid and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer, as applicable, to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are prohibited from assuming a match is an overpayment. It is not an overpayment until we have completed a full investigation and provided due process to all parties. GDOL developed an aggressive plan to complete all crossmatches. We are running cross matches on all the state and federal programs. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing non-overpayment staff to assist with overpayment investigations. Additionally, we are utilizing temporary agency staff to perform some clerical duties; however, federal regulations prohibit non-merit staff from adjudicating and releasing overpayment decisions. We are slated to run our last accelerated crossmatch in March 2024 and will resume our regular crossmatch schedule in June 2024. Additionally, GDOL has procured a vendor to build and implement a modernized UI system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. B-108 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Summary: The current unemployment system is obsolete and cannot be remediated at this time. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes. B-109 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF TRANSPORTATION STATE ENTITY: DEPARTMENT OF TRANSPORTATION 2023-031 Strengthen Controls over Review of Certified Payrolls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Special Tests and Provisions Significant Deficiency None U.S. Department of Transportation None 20.205 Highway Planning and Construction 20.205 - COVID-19 Highway Planning and Construction Various See Table 2023-031 None Identified Description: The Department of Transportation should strengthen internal controls to ensure that reviews of certified payrolls are consistently documented. Background Information: The Highway Planning and Construction Program provides funding to states to plan and develop an integrated, interconnected transportation system important to interstate commerce and travel by constructing and rehabilitating the National Highway System, including interstate highways and public roads. The Davis-Bacon Act (DBA) was enacted by Congress on March 3, 1931, to assure local workers a fair wage and to provide local contractors a fair opportunity to compete for local federal government contracts. In addition, the DBA requires contractors and subcontractors to pay federally prescribed prevailing wages to laborers and mechanics working on federally funded construction contracts in excess of $2,000.00. Contractors or subcontractors working on a construction project subject to the DBA are required to submit a copy of weekly payroll and a statement of compliance (i.e., certified payrolls) for each week in which contract work is performed. The Department of Transportation (DOT) is responsible for administering and enforcing the prevailing wage rate requirements in its covered contracts and has established policies and procedures in its Construction Manual for collection, inspection and verification of certified payrolls. The Construction Manual includes requirements for performing payroll reviews and withholding monthly payments for any labor standard violations. Criteria: As a recipient of federal awards, the DOT is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform B-110 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Condition: During our review, we examined certified payrolls for forty active projects. For each of these projects, we reviewed documentation maintained in the district offices, including the certified payrolls, for randomly selected weekly payroll periods during a month in fiscal year 2023. We found five instances in which the required payroll review form was not signed by the construction manager within 30 days of the work performed and three instances in which the required payroll review form was not signed by the construction manager. Cause: The DOT did not have sufficient oversight of the contractor payroll review process to ensure that the staff followed and documented established procedures. Effect: Inconsistent documentation of payroll reviews diminishes the DOT's ability to administer and enforce the prevailing wage rate requirements, which increases the risk of noncompliance and workers not being paid the federally prescribed prevailing wage rates. Recommendation: We recommend the DOT monitor the performance of its established payroll review procedures to ensure that district offices comply with and properly document them throughout the year. Additionally, we recommend the DOT continue to provide training to staff who oversee DBA compliance and establish policies and procedures for documenting (i.e., maintaining evidence of) certified payroll reviews. Views of Responsible Officials: We concur with this finding. Table 2023-031 Award Number(s) N4520.278 N4520.274, N4520.276 N4520.269, N4520.271, Emergency Relief-GA202101 N4520.264, N4520.266, NATL INVEST BUILD 2020 N4520.259, N4520.261 N4520.253, N4520.255, NATL INF INVEST BUILD 2018 N4520.245, N4520.247 N4520.240, N4520.242 Award Year 2023 2022 2021 2020 2019 2018 2017 2016 B-111 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Table 2023-031 continued Award Number(s) N4520.116, N4520.127, N4520.130, N4520.133, N4520.140, N4520.141, N4520.146, N4520.116, N4520.214, N4520.211, N4510.411, N4510.506, N4510.541, N4510.556, N4510.641, N4510.668, DEMO ID GA344, N4520.148, N4520.151, N4520.152, N4520.154, N4520.155, N4520.158, N4520.159, N4520.162, N4520.163, N4520.165, N4520.166, N4520.169, N4520.170, N4520.212, N4520.204, N4520.196, N4520.199, N4520.191, N4520.193, N4520.188, N4520.190, N4520.184, N4520.186, N4520.213, N4520.207, N4510.600, N4510.642, N4510.680, N4510.741, N4510.743, N4510.745, N4510.756, N4520.228, N4520.230, N4520.223, N4520.225, N4520.219, N4520.220, N4520.235, N4520.236 Award Year Multiple (1992-2015) B-112 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 FEDERAL AGENCY: U.S. DEPARTMENT OF THE TREASURY STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2023-032 Improve Controls over Procurement Competitive Bidding Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Number and Title: Federal Award Number: Questioned Costs: Procurement and Suspension and Debarment Material Weakness Material Noncompliance U.S. Department of the Treasury None 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds SLFRP1029 (Year: 2023) None Identified Description: The Georgia Department of Human Services should improve internal controls to ensure that required procurement activities regarding competitive bidding are performed appropriately. Background Information: The Coronavirus State Fiscal Recovery Fund (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to: 1. Respond to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality ; 2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work; 3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and 4. Make necessary investments in water, sewer, or broadband infrastructure. In August 2022, the Governor's Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency. B-113 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Criteria: As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, "When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds." As a state agency, DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS). Per the State of Georgia Procurement Manual, State entities should utilize competitively bid contracts to the extent feasible. State purchasing regulations require State entities to publicly advertise solicitations using the Georgia Procurement Registry (GPR). The GPR is a public listing of solicitations posted by Georgia government entities. Additionally, the Georgia Procurement Manual notes that the existence of emergency situations creates an urgent need for supplies or services that may not be met through the normal procurement process. If an emergency purchase requires prompt but not immediate action, the State Entity should, to the extent possible given the circumstances of such an emergency, contact multiple suppliers and solicit informal quotes. In the event of an emergency purchase, State entities must provide DOAS with written notice and justification by completing form SPDNI004 Emergency Justification Form. Condition: Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that DHS did not follow the State's competitive bidding process for the selection of the vendor, as the agency did not post the solicitation using the Georgia Procurement Registry as required. DHS was also unable to provide the required written notice and justification documentation to support the need to deviate from the competitive bidding process. Cause: Through discussion with DHS management, the sensitive nature of the Cash Assistance program required prompt action and disbursal of funds to eligible individuals, which the competitive bidding process would delay. Due to the tight project timetable, DHS moved forward without an approved expedited procurement from DOAS. Additionally, DHS did not subsequently notify DOAS of the procurement due to key personnel turnover within the DHS Office of Procurement and Contracts. Effect: Federal funds may be used to fund contracts with entities that are not in compliance with federal provisions and the Georgia Procurement Manual. In addition, DHS could enter into contracts that are not the most advantageous to the State. B-114 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 Recommendation: The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contracts follow the processes established in the Georgia Procurement Manual. Views of Responsible Officials: The Georgia Department of Human Services (DHS) concurs with the finding. B-115 Schedule of Expenditures of Federal Awards The Schedule of Expenditures of Federal Awards (Schedule) is presented for purposes of additional analysis as required by the Uniform Guidance. The Schedule provides a summary of the State's federal program expenditures for the fiscal year ended June 30, 2023. The Schedule presents total federal awards expended for each individual federal program, cluster, and federal awarding agency. The Notes to the Schedule, which are presented on pages C-118 through C-121, describe the significant accounting policies used in preparing the Schedule and other related information. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title Department of Agriculture 10.001 Agricultural Research Basic and Applied Research 10.001 Agricultural Research Basic and Applied Research 10.001 Agricultural Research Basic and Applied Research 10.001 10.001 10.025 10.025 10.025 10.025 10.028 10.028 10.069 10.069 10.093 10.147 10.147 10.153 10.156 10.162 10.163 10.167 10.170 10.170 10.170 10.170 10.170 Agricultural Research Basic and Applied Research Agricultural Research Basic and Applied Research Plant and Animal Disease, Pest Control, and Animal Care Plant and Animal Disease, Pest Control, and Animal Care Plant and Animal Disease, Pest Control, and Animal Care Plant and Animal Disease, Pest Control, and Animal Care Wildlife Services Wildlife Services Conservation Reserve Program Conservation Reserve Program Voluntary Public Access and Habitat Incentive Program Outreach Education and Technical Assistance Outreach Education and Technical Assistance Market News Federal-State Marketing Improvement Program Inspection Grading and Standardization Market Protection and Promotion Transportation Services Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill 10.170 Specialty Crop Block Grant Program - Farm Bill 10.170 10.170 10.170 10.170 10.170 10.170 10.170 10.170 10.170 10.181 10.182 10.187 10.200 10.200 10.200 10.200 10.200 10.200 10.200 10.202 10.203 10.205 10.207 10.210 10.212 10.212 10.215 10.215 10.215 10.215 10.215 10.215 10.215 10.216 10.216 10.216 10.216 10.217 Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill Agricultural Worker Pandemic Relief and Protection Program Food Bank Network COVID-19 - The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds Grants for Agricultural Research, Special Research Grants Grants for Agricultural Research, Special Research Grants Grants for Agricultural Research, Special Research Grants Grants for Agricultural Research, Special Research Grants Grants for Agricultural Research, Special Research Grants Grants for Agricultural Research, Special Research Grants Grants for Agricultural Research, Special Research Grants Cooperative Forestry Research Payments to Agricultural Experiment Stations Under the Hatch Act Payments to 1890 Land-Grant Colleges and Tuskegee University Animal Health and Disease Research Higher Education Graduate Fellowships Grant Program Small Business Innovation Research Small Business Innovation Research Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education 1890 Institution Capacity Building Grants 1890 Institution Capacity Building Grants 1890 Institution Capacity Building Grants 1890 Institution Capacity Building Grants Higher Education - Institution Challenge Grants Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity KWJ Engineering, Inc. Research Corporation for Science Advancement The David and Lucile Packard Foundation State of Washington Pheasants Forever, Inc. Clemson University Georgia Citrus Association Kansas State University National Pecan Shellers Association Seven Rivers Resource Conservation and Development Council The Center for Produce Safety The Center for Produce Safety The Center for Produce Safety The Center for Produce Safety The Center for Produce Safety The Center for Produce Safety Virginia Polytechnic Institute and State University COVID-19 University of Florida University of Florida University of Florida University of Florida University of Florida University of Florida University of Florida Oyster Seed Holdings, Inc. Seacoast Science, Inc. Clemson University Clemson University Lehigh University North Carolina State University University of Florida University Of Guam Tuskegee University University of Maryland Eastern Shore Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-2 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "145131" "28366" "2016-65140" "22-2122" "C001-2021-04" "24152232015446" "RGACA0001278501" "A22-0292-S001" "RNPSA0001285001" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $21,316 $2,037,736 $8,058,560 $8,058,560 $5,010 $8,058,560 $46,876 $65,078 $77,433 $30,345 $31,916 $27,117 $520,569 $131,774 $5,862,724 $476,197 $71,339 $1,057,369 $1,031,510 $11,000 $116,610 $193,556 $166,231 $288,836 $1,619 $14,220 $43,674 $87,200 $14,344 $13,592 $154,083 $1,672,798 $19,960 $21,220 $6,091 $58,478 $8,058,560 $8,058,560 $2,636,415 $2,636,415 $2,636,415 $2,636,415 $127,610 $127,610 $359,787 $359,787 $288,836 $15,839 $15,839 $43,674 $87,200 $14,344 $13,592 $154,083 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $26,264 $2,292,113 Cluster Name Research and Development Research and Development Research and Development N/A Research and Development N/A Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development N/A Research and Development N/A N/A Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development "AM190100XXXXG033" "2020CPS08" "2021CPS03" "2021CPS04" "2021CPS05" "2021CPS09" "2023CPS03" "420149-19105" "1800597518" "20000755014" "2000754996" "2100863317" "2200909480" "2301032818" "230103908" "20213361035485" "22-1001UGA" "21552152013485" "24412152015298" "LU5198722" "2019150303" "SUB00002347" "RCUOG-2021-01" "35-31244-218-76190" "NIFA5208140UOG" $45,219 $3,484,634 $317 $13,762 $24,396 -$8,991 $110,025 $453 $122,182 $121,500 $52,927 $5,747 $59,063 $200,000 $90,917 $6,174,057 -$345 $217 $933 $881 $6,038 $190 $8,851 $1,098,679 $6,252,809 $3,284,478 $57,416 $83,741 $23,999 $670 $5,294 $5,577,736 $5,869 $11,000 $8,025 $27,210 $4,603 $6,210 $150,745 $55,379 $415,577 $127,074 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $2,292,113 $200,000 $90,917 $6,174,057 $16,765 $16,765 $16,765 $16,765 $16,765 $16,765 $16,765 $1,098,679 $6,252,809 $3,284,478 $57,416 $83,741 $24,669 $24,669 $5,639,737 $5,639,737 $5,639,737 $5,639,737 $5,639,737 $5,639,737 $5,639,737 $627,911 $627,911 $627,911 $627,911 $127,074 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-3 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 10.219 10.219 10.226 10.229 10.229 10.229 10.229 10.229 10.250 10.250 10.250 10.253 10.253 10.253 10.303 10.303 10.303 10.304 10.304 10.304 10.307 10.307 10.307 10.307 10.307 10.307 10.307 10.307 10.309 10.309 10.309 10.309 10.309 10.309 10.309 10.309 10.309 Federal Awarding Agency/Program Title Biotechnology Risk Assessment Research Biotechnology Risk Assessment Research Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants Extension Collaborative on Immunization Teaching & Engagement Extension Collaborative on Immunization Teaching & Engagement Extension Collaborative on Immunization Teaching & Engagement Extension Collaborative on Immunization Teaching & Engagement Extension Collaborative on Immunization Teaching & Engagement Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations COVID-19 - Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations Consumer Data and Nutrition Research Consumer Data and Nutrition Research COVID-19 - Consumer Data and Nutrition Research Integrated Programs Integrated Programs Integrated Programs Homeland Security Agricultural Homeland Security Agricultural Homeland Security Agricultural Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Organic Agriculture Research and Extension Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative 10.309 10.309 10.309 10.309 10.309 10.309 10.309 Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative 10.309 10.309 10.309 10.310 10.310 10.310 10.310 10.310 10.310 Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) 10.310 Agriculture and Food Research Initiative (AFRI) 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.310 Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) 10.310 Agriculture and Food Research Initiative (AFRI) 10.310 Agriculture and Food Research Initiative (AFRI) Additional Award Identification (Optional) Name of Funder Pass-Through Entity Purdue University University of Minnesota 1890 Universities Foundation Extension Foundation Extension Foundation Extension Foundation Extension Foundation University of California, Davis COVID-19 COVID-19 Tufts University North Carolina State University University of Florida University of Florida University of Florida Clemson University Clemson University Kansas State University University of Florida University of Florida University of Maine Washington State University Clemson University Clemson University Michigan State University Michigan State University New Mexico State University North Carolina State University North Carolina State University North Carolina State University Rutgers, The State University of New Jersey Tennessee State University Texas A&M University University of Florida University of Florida University of Florida University of Florida University of Wisconsin - Madison Washington State University Washington State University Auburn University Chapman University Clemson University Clemson University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Michigan State University Michigan State University Midwestern University Mississippi State University North Carolina State University North Carolina State University North Carolina State University Purdue University Texas A&M AgriLife Extension Service U.S. Endowment for Forestry and Communities, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-4 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "F1000224802020" "H007771001" "EXCITEACT11890FNFVSU" "EXC1-2021-2071" "EXC2-2021-2113" "EXC3-2022-2232" "EXC320232403" "A222490S004" "CON014827" "2010260401" "UFDSP00010951" "SUB00002894" "SUB00003508" "2051-207-2012799" "23102072014673" "A23-0075-S002" "SUB00002451" "UFDSP00012045" "UMS1383" "140282SPC003316" "21702072023550" "22342072014173" "RC107752B" "RC111377F" "Q02416" "2017039805" "2019-1455-02" "2020-0042-10" "2186" "P0142880" "M2300283" "SUB00002014" "SUB00002390" "SUB00003529" "UFDSP00010607" "1574" "133321G004107" "133336-G003924/SPC001538" "22AGECON205246UGRF" "500614sub01" "2527-207-2016034" "SC2265-207-2014379" "431583" "431626" "1110034099302" "426689-19105" "31128671165712" "018000.342094.04" "2018053002" "2019-1507-04" "2022141401" "F0006214702039" "M1902599" "23-00490" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $2,853 $2,948 $95 $2,948 $1,500 $14,201 $14,814 $140,355 $9,746 $10,664 $1,500 $189,780 $189,780 $189,780 $189,780 $189,780 $34,733 $108,916 $66,277 $108,916 $17,991 $53,296 $139,330 $1,877,574 $7,906 $26,583 $8,103 $11,549 -$43 $275,820 -$1,359 $37,426 $254,547 $8,112 $38,122 $170,847 $4,773 $50,443 $56,135 $10,863 $70 $92,168 $50,438 $2,751,374 $25,666 $178,735 $28,902 $57,778 $29,216 $509,721 -$357 $108,916 $46,235 $46,235 $46,235 $274,418 $274,418 $274,418 $300,085 $300,085 $300,085 $423,421 $423,421 $423,421 $423,421 $423,421 $423,421 $423,421 $423,421 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $125,263 $136,434 $913 $32,026 $325,976 $20,589 -$998 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $4,669,127 $21,513 $370,422 $5,516 $148,613 $1,627,878 $23,015 $18,748 $555 $5,288 $4,669,127 $4,669,127 $4,669,127 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $24,746 $9,350,755 $24,444 $60,942 $35,232 -$25,225 $17,402 $245,296 $41,252 $26,167 $16,729 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $62,845 $9,350,755 $7,629 $9,350,755 Cluster Name Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-5 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 10.310 10.310 Federal Awarding Agency/Program Title Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Arkansas University of California 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.310 Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) University of California, Riverside University of Connecticut University of Florida University of Florida University of Florida University of Florida University of Florida University of Michigan University of Tennessee University of Tennessee University of Tennessee 10.310 Agriculture and Food Research Initiative (AFRI) University of Wisconsin - Madison 10.310 Agriculture and Food Research Initiative (AFRI) University of Wisconsin - Madison 10.310 10.310 10.310 10.310 10.310 10.310 10.310 10.318 Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) Agriculture and Food Research Initiative (AFRI) COVID-19 - Agriculture and Food Research Initiative (AFRI) COVID-19 - Agriculture and Food Research Initiative (AFRI) Women and Minorities in Science, Technology, Engineering, and Mathematics Fields COVID-19 COVID-19 University of Wisconsin - Madison Utah State University Virginia Polytechnic Institute and State University West Virginia University Research Corporation Kansas State University North Carolina State University 10.326 10.328 10.328 10.328 10.328 10.328 Capacity Building for Non-Land Grant Colleges of Agriculture (NLGCA) National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program Auburn University University of Florida 10.329 10.329 Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program Auburn University 10.329 Crop Protection and Pest Management Competitive Grants Program Michigan State University 10.329 Crop Protection and Pest Management Competitive Grants Program North Carolina State University 10.329 Crop Protection and Pest Management Competitive Grants Program North Carolina State University 10.329 Crop Protection and Pest Management Competitive Grants Program North Carolina State University 10.329 10.329 10.329 10.330 10.330 Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program Alfalfa and Forage Research Program Alfalfa and Forage Research Program North Carolina State University Rutgers, The State University of New Jersey University of Tennessee 10.330 10.334 10.336 10.351 10.443 10.446 10.460 10.475 10.500 10.500 10.500 Alfalfa and Forage Research Program Enhancing Agricultural Opportunities for Military Veterans Competitive Grants Program Veterinary Services Grant Program Rural Business Development Grant Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers Rural Community Development Initiative Risk Management Education Partnerships Cooperative Agreements with States for Intrastate Meat and Poultry Inspection Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service University of Wisconsin - Madison University of Florida Auburn University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-6 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "AWD-103178-01" "S001299" "S-001540" "409814" "SUB00002943" "SUB00002968" "SUB00003042" "UFDSP00011796" "UFDSP00011873" "3004829728" "9500073193" "9500082983" "A22-0082-S001" "1225" "1775" "2901" "13049501" "42351519105" "20-182-UGA" "A210231S001" "2022002001" "23ACES379874UGRF" "SUB00003013" "20-EPP-205211-UGRF" "RC114200UGA" "2018320007" "2018320020" "2018-3200-36" "2022275901" "763" "9500085481" "851K642" "UFDSP00010768" "18-CHS-205205-VSU" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $77,875 $9,350,755 $32,268 $9,350,755 $37,553 $52,231 $3,497 $13,552 $23,627 $213,415 $177,155 -$233 $3,429 $30,007 $62,311 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $58,672 $9,350,755 $2,343 $9,350,755 $2,488 -$5,152 $9,350,755 $9,350,755 $70,829 $9,350,755 $763,263 $68,406 $6,008,910 $15,037 $40,979 $9,350,755 $9,350,755 $9,350,755 $9,350,755 $1,773 $1,773 $28,674 $68,886 $68,886 $176,544 $295,493 $1,815 $295,493 $7,896 $295,493 $2,399 $295,493 $74,755 $106,839 $295,493 $30,573 $50,670 $469,207 $469,207 $2,302 $469,207 $71,810 $469,207 $1,363 $469,207 $7,398 $469,207 $46,617 $469,207 $16,459 $79,242 $6,212 $252,262 $106,825 $275,529 $469,207 $469,207 $386,899 $386,899 $4,545 $386,899 $103,218 $248,389 $27,072 $327,192 $248,389 $27,072 $327,192 $51,344 $113,534 -$1 $51,344 $113,534 -$1 $3,744,086 $235,602 $115,350 $935,657 $3,744,086 $1,841,919 $1,841,919 $1,841,919 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development N/A N/A Research and Development Research and Development N/A N/A Research and Development N/A Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 C-7 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 10.500 10.500 10.500 10.500 10.500 10.500 10.500 10.500 10.500 10.500 Federal Awarding Agency/Program Title Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service Cooperative Extension Service 10.500 10.500 10.511 10.512 10.514 Cooperative Extension Service Cooperative Extension Service Smith-Lever Funding (Various Programs) Agriculture Extension at 1890 Land-grant Institutions Expanded Food and Nutrition Education Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity Auburn University Extension Foundation Extension Foundation Kansas State University Kansas State University Purdue University Purdue University University of Arkansas University of Arkansas University of Missouri Virginia Polytechnic Institute and State University 10.515 Renewable Resources Extension Act and National Focus Fund Projects 10.515 10.516 10.519 10.522 10.523 10.523 Renewable Resources Extension Act and National Focus Fund Projects Rural Health and Safety Education Competitive Grants Program Equipment Grants Program (EGP) Food and Agriculture Service Learning Program Centers of Excellence at 1890 Institutions Centers of Excellence at 1890 Institutions North Carolina Agricultural and Technical State University North Carolina Agricultural and Technical State University 10.523 Centers of Excellence at 1890 Institutions University of Maryland Eastern Shore 10.523 10.524 Centers of Excellence at 1890 Institutions Scholarships for Students at 1890 Institutions University of Maryland Eastern Shore 10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program 10.525 10.537 10.542 10.551 10.551 10.553 10.555 10.556 10.557 10.557 10.558 10.558 10.558 10.559 10.560 10.561 10.561 10.565 Farm and Ranch Stress Assistance Network Competitive Grants Program Supplemental Nutrition Assistance Program (SNAP) Employment and Training (E&T) Data and Technical Assistance Grants COVID-19 - Pandemic EBT Food Benefits COVID-19 - Supplemental Nutrition Assistance Program Supplemental Nutrition Assistance Program School Breakfast Program National School Lunch Program Special Milk Program for Children COVID-19 - WIC Special Supplemental Nutrition Program for Women, Infants, and Children WIC Special Supplemental Nutrition Program for Women, Infants, and Children Child and Adult Care Food Program Child and Adult Care Food Program COVID-19 - Child and Adult Care Food Program Summer Food Service Program for Children State Administrative Expenses for Child Nutrition COVID-19 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Commodity Supplemental Food Program COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 University of Tennessee 10.568 10.568 10.569 10.569 10.572 10.572 10.574 10.575 10.576 10.577 10.578 10.579 10.582 10.600 10.603 COVID-19 - Emergency Food Assistance Program (Administrative Costs) Emergency Food Assistance Program (Administrative Costs) Emergency Food Assistance Program (Food Commodities) Emergency Food Assistance Program (Food Commodities) COVID-19 - WIC Farmers' Market Nutrition Program (FMNP) WIC Farmers' Market Nutrition Program (FMNP) Team Nutrition Grants Farm to School Grant Program Senior Farmers Market Nutrition Program SNAP Partnership Grant WIC Grants To States (WGS) Child Nutrition Discretionary Grants Limited Availability Fresh Fruit and Vegetable Program Foreign Market Development Cooperator Program Emerging Markets Program COVID-19 COVID-19 Step Up Savannah Virginia Polytechnic Institute and State University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-8 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "22-HDFS-205235-UGRF" "NTAE20212169" "NTAE20212184" "A000983S073" "A000983S090" "F9001573902013" "F9001573902021" "14724" "3101112" "C00067296-2" "32072619105" "FY20MEANCATJMoore" "281239A" "CEIED5208520FVSU" "UMESCEGFSDFVSU015208370" "9500095925" "00010283" "42352619105" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $42,663 $1,841,919 $110,629 $1,841,919 $12,585 $1,841,919 $5,070 $1,841,919 $61,913 $1,841,919 $12,672 $43,931 $1,841,919 $18,160 $1,841,919 $25,052 $1,841,919 -$569 $1,841,919 $10,085 $1,841,919 $6,450 $69,076 $156,715 $11,229,633 $1,803,689 $2,393,609 $1,841,919 $1,841,919 $11,229,633 $1,803,689 $2,393,609 $6,537 $125,384 $118,847 $95,355 $172,629 $4,485 $125,384 $95,355 $172,629 $4,485 $4,800 $81,021 $10,406 $81,021 $11,856 $63,895 $81,021 $1,920 $779,370 $81,021 $779,370 $144,241 $257,144 $605,476 $348,332 $605,476 $230,089,091 $682,905,642 $16,401 $146,878 $602,198,726 $4,624 $3,188,781,270 $231,207,774 $738,091,143 $16,401 $146,878 $602,198,726 $3,188,785,894 $3,188,785,894 $231,207,774 $738,091,143 $16,401 $5,336,621 $191,937,711 $56,476,739 $142,621,382 $8,076 $9,922,868 $186,601,090 $199,500 $144,404,783 $8,076 $10,270,834 $15,007,589 $191,937,711 $144,612,359 $144,612,359 $144,612,359 $10,270,834 $15,007,589 $129 $17,501,517 $148,871,567 $12,944,060 $610,374 $131,370,050 $3,464,870 $148,871,567 $3,464,870 $2,553,472 $3,064,546 $24,876 $1,138,306 $5,751,309 $2,553,472 $3,248,890 $8,882 $28,490,170 $20,840 $674,174 $97,645 $39,255 $390,299 $88,608 $1,808,033 $1,138,306 $5,751,309 $5,802,362 $5,802,362 $28,499,052 $28,499,052 $695,014 $695,014 $97,645 $39,255 $390,299 $88,608 $1,808,033 $1,138,306 $5,751,309 $4,323 $193,866 $4,323 $193,866 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development N/A Research and Development Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development N/A N/A Research and Development N/A N/A SNAP Cluster SNAP Cluster Child Nutrition Cluster Child Nutrition Cluster Child Nutrition Cluster N/A N/A N/A N/A N/A Child Nutrition Cluster N/A SNAP Cluster SNAP Cluster Food Distribution Cluster Food Distribution Cluster Food Distribution Cluster Food Distribution Cluster Food Distribution Cluster N/A N/A N/A N/A N/A N/A N/A N/A Child Nutrition Cluster Research and Development N/A Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $3,337,657,461 $3,337,657,461 $985,337,461 $985,337,461 $985,337,461 $0 $0 $0 $0 $0 $985,337,461 $0 $3,337,657,461 $3,337,657,461 $37,766,284 $37,766,284 $37,766,284 $37,766,284 $37,766,284 $0 $0 $0 $0 $0 $0 $0 $0 $985,337,461 $1,618,902,862 $0 C-9 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 10.613 10.645 10.649 10.652 10.652 10.652 Federal Awarding Agency/Program Title Faculty Exchange Program Farm to School State Formula Grant COVID-19 - Pandemic EBT Administrative Costs Forestry Research Forestry Research Forestry Research 10.652 10.664 10.664 Forestry Research Cooperative Forestry Assistance Cooperative Forestry Assistance 10.664 Cooperative Forestry Assistance 10.664 Cooperative Forestry Assistance 10.665 10.672 10.674 10.675 10.675 10.676 10.678 10.678 10.680 10.680 10.680 10.680 10.683 Schools and Roads - Grants to States Rural Development, Forestry, and Communities Wood Utilization Assistance Urban and Community Forestry Program Urban and Community Forestry Program Forest Legacy Program Forest Stewardship Program Forest Stewardship Program Forest Health Protection Forest Health Protection Forest Health Protection Forest Health Protection National Fish and Wildlife Foundation 10.683 National Fish and Wildlife Foundation 10.683 10.684 10.691 10.697 10.698 10.698 10.699 10.699 10.699 10.699 10.699 National Fish and Wildlife Foundation International Forestry Programs Good Neighbor Authority State & Private Forestry Hazardous Fuel Reduction Program State & Private Forestry Cooperative Fire Assistance State & Private Forestry Cooperative Fire Assistance Partnership Agreements Partnership Agreements Partnership Agreements Partnership Agreements Partnership Agreements 10.707 COVID-19 - Research Joint Venture and Cost Reimbursable Agreements 10.707 10.707 10.707 Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements 10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants 10.766 10.777 10.855 10.855 10.890 10.902 10.902 10.902 10.902 10.902 10.902 10.902 10.903 10.912 10.912 10.912 10.912 10.912 10.912 10.916 Community Facilities Loans and Grants Norman E. Borlaug International Agricultural Science and Technology Fellowship Distance Learning and Telemedicine Loans and Grants Distance Learning and Telemedicine Loans and Grants Rural Development Cooperative Agreement Program Soil and Water Conservation Soil and Water Conservation Soil and Water Conservation Soil and Water Conservation Soil and Water Conservation Soil and Water Conservation Soil and Water Conservation Soil Survey Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Watershed Rehabilitation Program 10.934 10.934 Feral Swine Eradication and Control Pilot Program Feral Swine Eradication and Control Pilot Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 Cradle of Forestry U.S. Endowment for Forestry and Communities, Inc. National Fish and Wildlife Foundation South Carolina Forestry Commission Ohio State University The Nature Conservancy University of New Hampshire Kennesaw State University Research and Service Foundation National Fish and Wildlife Foundation COVID-19 Colorado State University Cradle of Forestry The Nature Conservancy The Nature Conservancy University of California, Riverside University of Kentucky Longleaf Alliance Brier Creek Conservation District Ichauway, Inc. Longleaf Alliance Longleaf Alliance North Carolina State University Clemson University North Carolina State University University of Florida Woodard & Curran, Inc. Flint River Soil and Water Conservation District Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-10 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "RCFIARR272706CV" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $206,144 $206,144 $74,207 $74,207 $74,207 $3,420,134 $3,420,134 $752,376 $809,581 $28,003 $809,581 $29,284 $809,581 Cluster Name Research and Development N/A N/A N/A Research and Development Research and Development "E1671UGACAWES7B" -$82 $3,956,570 $109,506 $809,581 $4,250,091 $4,250,091 Research and Development N/A Research and Development "1903.20.070063" $168,815 $4,250,091 Research and Development "RSCFC000144120A" "SPC-1000003916 GR115768" "UGAHTHCTNC2022" "L0155" $1,201,669 $15,200 $1,201,669 $9,523 $50,421 -$2 $84,044 $1,771,189 $905,661 $69,380 $450,574 $296,128 $19,986 $7,308 $43,499 $4,250,091 $1,201,669 $9,523 $50,421 $84,042 $84,042 $1,771,189 $975,041 $975,041 $773,996 $773,996 $773,996 $773,996 $99,175 Research and Development Forest Service Schools and Roads Cluster Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development N/A Research and Development Research and Development Research and Development N/A "431541" $24,019 $99,175 Research and Development "1906.22.073687" "G-91388-01" "RCFIA000158460A" "GABU10192022" "UGAHTHCMARCH2021" $2,839 $31,657 $10,000 $5,545 $144,023 $49,130 $22,466 $22,482 $317,245 $14,906 $5,982 $172,651 $99,175 $10,000 $5,545 $144,023 $71,596 $71,596 $533,266 $533,266 $533,266 $533,266 $533,266 Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development $29,416 $368,668 Research and Development "S-001517" "320000283821005" $50,741 $253,590 $34,921 $368,668 $368,668 $368,668 Research and Development Research and Development Research and Development $121,239 $68,631,612 $121,239 N/A Community Facilities Loans and Grants $68,631,612 Cluster "1904.20.067429, 1903.19.063894" "NR194310XXXXC020" "UGASPEG01" "02.2023.00.00" "04.2023.01.00" "2019-0725-02" "19802072022261" "2021-1033-02" "SUB00002647" "233180.02" $14,521 $77,885 $3,263 $30,935 $54,449 $102,582 $111,171 $307,839 $40,288 $32,449 $11,469 $2,159 $3,995 $257,591 $293,446 $26,779 $79,102 $51,508 $77,811 -$24,000 $77,885 $34,198 $34,198 $54,449 $607,957 $607,957 $607,957 $607,957 $607,957 $607,957 $607,957 $3,995 $786,237 $786,237 $786,237 $786,237 $786,237 $786,237 -$24,000 Research and Development N/A Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A "NR204310XXXXG001" $17,988 $184,218 $461,617 $461,617 Research and Development Research and Development Cluster Total $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,201,669 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $68,631,612 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 C-11 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 10.934 Feral Swine Eradication and Control Pilot Program 10.934 Feral Swine Eradication and Control Pilot Program 10.934 10.960 10.961 Feral Swine Eradication and Control Pilot Program Technical Agricultural Assistance Scientific Cooperation and Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Flint River Soil and Water Conservation District Newberry Soil and Water Conservation District South Carolina Department of Natural Resources 10.RD 10.RD Financial Feasibility and Environmental Implications of Adopting Automatic Milking Systems by Dairy Farms in Wisconsin and Minnesota IR-4 Performance Funding for 2019 H009987614 2000754986 University of Wisconsin - River Falls University of Florida 10.RD Southern Pine Health Research Cooperative - US Forest Service 2020-2022 10.RD 10.RD Teacher Conservation Workshop "Do Fish Need Trees? The Impact of Nutrition Assistance Programs on Food Insecurity, Food Acquisition, and Health Outcomes among Older Adults 10.RD Wallace - Harnessing Endophytes to Improve Crop Efficiency and Production When the E. coli hits the fan! Evaluating the risks of dust associated produce 10.RD cross-contamination. Teledermatology in Rural Georgia: Remote Assessment and Distance Education to Reduce Health Disparities and Inequities in Skin Cancer 10.U01 Screening Total Department of Agriculture 12444021P0007 SGCSW000143620A 320000218519244 593608 601225 RUS Project GA0732-B17 Gwinnett Soil and Water Conservation District University of Kentucky Foundation for Food and Agriculture Research University of Arizona Department of Commerce 11.008 NOAA Mission-Related Education Awards 11.008 NOAA Mission-Related Education Awards 11.011 11.011 Ocean Exploration Ocean Exploration 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) 11.012 Integrated Ocean Observing System (IOOS) Consortium for Ocean Leadership North American Association for Environmental Education National Marine Sanctuary Foundation The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association The Southeast Coastal Ocean Observing Regional Association University of Puerto Rico at Mayagez 11.024 11.024 11.028 11.032 11.035 BUILD TO SCALE BUILD TO SCALE Connecting Minority Communities Pilot Program State Digital Equity Planning Grants Broadband Equity, Access, and Deployment Program Georgia Southern University Research and Service Foundation, Inc. 11.303 11.303 11.303 Economic Development Technical Assistance Economic Development Technical Assistance Economic Development Technical Assistance Georgia Southern University Research and Service Foundation, Inc. 11.303 11.303 11.307 Economic Development Technical Assistance Economic Development Technical Assistance COVID-19 - Economic Adjustment Assistance COVID-19 Professional and Scientific Associates Texas A&M University 11.307 Economic Adjustment Assistance Georgia Southern University Research and Service Foundation, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-12 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "RFRWC0001209701" "NSWCDFY202001" "P24011200220" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $90,923 $461,617 $86,310 $461,617 $82,178 $30,054 $7,768 $461,617 $30,054 $7,768 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development "H009987614" "2000754986" "SGCSW000143620A" "320000218519244" "593608" "601225" $20,000 $3,603 $20,000 $33,602 $2,040 $8,447 $34,258 $31,597 $133,547 $133,547 $133,547 $133,547 $133,547 $133,547 $133,547 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development $121,292 $121,292 N/A $1,157,112,794 $5,483,029,914 "NA20SEC0080019" "NA18SEC0080002" "NA21OAR0110474" "IOOS.21(097)GT.FZ.GLD.1" "IOOS.21(097)GT.KC/ED.WL.1" "IOOS.21(097)UGA.CE.GLD.1" "IOOS.21(097)UGA.CE.HFR.1" "IOOS.21(097)UGA.NC.HABS.2" "IOOS.21(097)UGA.SN.OA.1" "IOOS.21(097)UGACENAVYGLD1" "IOOS16028UGASKIOCE" "IOOS21097UGAGASGRODS2" "IOOS22178UGACEHURGLD1" "2023-2024-001" $4,004 $12,397 $4,109 $146,152 $69,660 $115,956 -$3,770 $16,361 $18,680 $41,668 $21,735 -$527 $4,470 $4,205 $25,210 $16,401 $16,401 $150,261 $150,261 $313,648 $313,648 $313,648 $313,648 $313,648 $313,648 $313,648 $313,648 $313,648 $313,648 $313,648 N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3061" $12,000 $35,639 $111,555 $352,075 $36,491 $427,658 $792,384 $463,630 $463,630 $36,491 $427,658 $792,384 N/A N/A Research and Development N/A N/A "39G3020" "K025" "M2203003" $105,219 -$4,623 $114,038 $32,000 $181,589 $2,517,382 $428,223 $428,223 $428,223 $428,223 $428,223 $5,029,453 N/A Research and Development N/A Research and Development Research and Development Economic Development Cluster "39G1779" $7,211 $5,029,453 Economic Development Cluster Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $3,216,136 $3,216,136 C-13 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 11.307 11.307 Federal Awarding Agency/Program Title Economic Adjustment Assistance Economic Adjustment Assistance 11.307 11.313 11.407 11.417 Economic Adjustment Assistance Trade Adjustment Assistance for Firms Interjurisdictional Fisheries Act of 1986 COVID-19 - Sea Grant Support Additional Award Identification (Optional) Name of Funder Pass-Through Entity Russell Innovation Center for Entrepreneurs COVID-19 11.417 11.417 11.417 11.417 11.417 11.417 11.417 11.419 11.419 Sea Grant Support Sea Grant Support Sea Grant Support Sea Grant Support Sea Grant Support Sea Grant Support Sea Grant Support Coastal Zone Management Administration Awards Coastal Zone Management Administration Awards Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Michigan State University South Carolina Sea Grant Consortium, Inc. Texas A&M University University of Florida City of Brunswick 11.419 11.419 11.420 Coastal Zone Management Administration Awards Coastal Zone Management Administration Awards Coastal Zone Management Estuarine Research Reserves Georgia Southern University Research and Service Foundation, Inc. University of South Carolina 11.420 11.427 11.427 11.431 11.431 11.431 11.431 11.434 11.434 11.435 11.439 11.441 11.459 11.459 11.468 11.469 11.472 Coastal Zone Management Estuarine Research Reserves Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program Climate and Atmospheric Research Climate and Atmospheric Research Climate and Atmospheric Research Climate and Atmospheric Research Cooperative Fishery Statistics Cooperative Fishery Statistics Southeast Area Monitoring and Assessment Program Marine Mammal Data Program Regional Fishery Management Councils Weather and Air Quality Research Weather and Air Quality Research Applied Meteorological Research Congressionally Identified Awards and Projects Unallied Science Program Georgia Southern University Research and Service Foundation, Inc. Oyster South Florida State University North Carolina State University Atlantic States Marine Fisheries Commission South Atlantic Fishery Management Council University Corporation for Atmospheric Research Florida State University 11.472 11.472 11.473 11.473 Unallied Science Program Unallied Science Program Office for Coastal Management Office for Coastal Management Prince William Sound Science Center South Carolina Department of Natural Resources City of Tybee Island 11.473 11.474 11.474 11.477 Office for Coastal Management Atlantic Coastal Fisheries Cooperative Management Act Atlantic Coastal Fisheries Cooperative Management Act Fisheries Disaster Relief National Fish and Wildlife Foundation Atlantic States Marine Fisheries Commission 11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program Lehigh University 11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program 11.478 11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program Center for Sponsored Coastal Ocean Research Coastal Ocean Program Louisiana State University University of North Carolina Wilmington 11.481 11.609 11.609 11.609 11.611 Educational Partnership Program Measurement and Engineering Research and Standards Measurement and Engineering Research and Standards Measurement and Engineering Research and Standards Manufacturing Extension Partnership University of Maryland Eastern Shore Colorado State University Emory University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-14 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "RRICX000163600A" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $93,084 $1,793,382 $5,029,453 $691,543 $5,029,453 $229,152 $19,935 $1,050,184 $3,310 $110,892 $5,029,453 $1,050,184 $3,310 $2,322,838 Cluster Name Research and Development Economic Development Cluster Research and Development Research and Development N/A Research and Development "63828383-1" "431670" "1590134059407" "RCEC1A" "M2201616" "SUB00002713" "201117" $224,133 $216,517 $124,206 $2,015,686 $24,372 $5,779 $1,274 $40,676 -$47 $2,491,653 $3,864 $2,322,838 $2,322,838 $2,322,838 $2,322,838 $2,322,838 $2,322,838 $2,322,838 $2,723,748 $2,723,748 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development "63828383-2" "224708" $76,082 $220,202 $8,029 $1,179,295 $2,723,748 $2,723,748 $1,224,278 Research and Development Research and Development N/A "39G3010" "UGA202101" "R000002728" "2019128002" "20-01012" "SA-16-02-GA & SA-17-02-GA" "SUBCON002177" "R01856" "21-72-01" "SCDNRFY2021003" "AWD00011961" "0318.19.066115" "20-1206" "543829-78002" "PO-0000156522" "58570C220307UGAINT" "NA11SEC4810002" "G-99042-03" "A391823" $2,704 $17,066 $81,805 $44,983 $12,403 $70,280 $38,201 $584,792 $124,816 $5,200 $227,695 $122,605 $82,813 $36,534 $55,286 $53,267 $248,544 -$28 $142,137 $939,739 $11,426 $25,752 $15,212 $3,646 $12,473 $48,000 $636,351 $77,813 $128,186 $135,948 $28,244 $3,556 $150,993 $152,306 $1,158,453 $86,161 $3,807,780 $1,224,278 $82,683 $82,683 $753,009 $753,009 $753,009 $753,009 $350,300 $350,300 $82,813 $36,534 $55,286 $301,811 $301,811 -$28 $142,137 $976,917 $976,917 $976,917 $31,331 $31,331 $31,331 $684,351 $684,351 $77,813 $295,934 $295,934 $295,934 $295,934 $150,993 $1,396,920 $1,396,920 $1,396,920 $4,038,531 Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development N/A Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Cluster Total $1,618,902,862 $3,216,136 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 C-15 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 11.611 Manufacturing Extension Partnership 11.619 Arrangements for Interdisciplinary Research Infrastructure 11.619 11.619 11.619 Arrangements for Interdisciplinary Research Infrastructure Arrangements for Interdisciplinary Research Infrastructure Arrangements for Interdisciplinary Research Infrastructure 11.620 Science, Technology, Business and/or Education Outreach 11.802 Minority Business Resource Development 11.802 Minority Business Resource Development 11.802 Minority Business Resource Development 11.805 MBDA Business Center Enabling Manufacturing Automation, Supply Chain Diversification and 11.RD Addressing the Environmental Impact of PPE (RACER - MASCEI) 11.RD GRS RMB NOAA Operations - FY 23 Total Department of Commerce Department of Defense 12.002 Procurement Technical Assistance For Business Firms 12.002 Procurement Technical Assistance For Business Firms 12.002 Procurement Technical Assistance For Business Firms 12.006 National Defense Education Program 12.017 Readiness and Environmental Protection Integration (REPI) Program 12.017 12.112 12.113 12.114 12.114 12.116 12.116 12.300 12.300 Readiness and Environmental Protection Integration (REPI) Program Payments to States in Lieu of Real Estate Taxes State Memorandum of Agreement Program for the Reimbursement of Technical Services Collaborative Research and Development Collaborative Research and Development Department of Defense Appropriation Act of 2003 Department of Defense Appropriation Act of 2003 Basic and Applied Scientific Research Basic and Applied Scientific Research 12.300 Basic and Applied Scientific Research 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Advanced Functional Fabrics of America (AFFOA) National Institute for Innovation in Manufacturing Biopharmaceuticals University of California, Davis University of Delaware Georgia Southern University Research and Service Foundation, Inc. PO 1014 MOA202210612474 Advanced Functional Fabrics of America (AFFOA) Stevens Institute of Technology University of Toledo National Fish and Wildlife Foundation Nano Terra, Inc. University of Michigan Advanced Systems & Technologies, Inc. Advanced Technology International (ATI) AMEWAS, Inc. AMEWAS, Inc. AMEWAS, Inc. AMEWAS, Inc. Avnos, Inc. BAE Systems, Inc. BAE Systems, Inc. Booz Allen Hamilton, Inc. Clemson University Combustion Science and Engineering, Inc. Corvid Technologies, LLC CRAFT Tech Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Envisioneering, Inc. Envisioneering, Inc. George Mason University Global Technology Connection, Inc. Island Creek Associates, LLC J.F. Taylor, Inc. Jet Propulsion Laboratory Johns Hopkins University Johns Hopkins University Leidos, Inc. Leidos, Inc. Leidos, Inc. Luna Labs USA, LLC Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-16 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "23-0030" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $230,751 $4,038,531 $39,810 $290,321 Cluster Name Research and Development Research and Development "PC2.2-122" "A222080S003" "PC51004" -$1,768 $234,965 $17,314 $290,321 $290,321 $290,321 Research and Development Research and Development Research and Development "39G2915" "PO 1014" $76,000 $63,125 $173,385 $1,300,692 $14,868 $122,067 $188,435 $219,613 $704,038 $72,547 $317,896 $26,369,627 $14,868 $530,115 $530,115 $530,115 $704,038 $390,443 $390,443 Research and Development N/A Research and Development N/A N/A Research and Development Research and Development "2103318-01" "CON013337" "52-1384139" "STTRW911QY16P0270" "3003179759" "N660012291010" "2022-398-PROTOTYPE PROJECT 01" "PO23-00633" "PO23-00866" "PO23-00902" "PO23-00906" "IW-ONR-001GT" "975057" "D9959" "A7590" "2190-202-2013781" "21-C-0336/C828" "#23-017" "18-C-0850/C745" "DI-SC-15-05" "DI-SC-19-40/TO 0001" "DISC2191SBTJ00021" "HHM40219D0023" "SBMB00009" "SBSU00007" "S20-16" "S22-02" "E2060282" "149448" "PO-19C0618-01" "JFT-47QF-04" "1689065" "122356" "174646" "P010217722" "P010230959 TO1" "RFP-7234-0219-007" "3602-NVY-2S/GTRI" $2,220,777 $716,680 $7,255 $99,999 $153,807 $2,700 $11,748 $2,220,777 $409,432 $932 $1,311 $251,270 $49,531 $1,630 $533,862 $1,736,887 $73,045 $253,154 $51,704 $60,206 $1,365 $146,479 $385 $11,035 $59,821 $59,634 $114,853 $31,000 $95,000 $202 $136,708 $55,642 $63,199 $27,878 $1,031,204 -$113 $74,907 $130,433 $3 $169,210 $472,476 $3,711 -$5 $5,170 $114,447 $65,702 $103 $133,841 $823,934 $823,934 $823,934 $153,807 $14,448 $14,448 $2,220,777 $409,432 $2,243 $2,243 $300,801 $300,801 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 N/A Research and Development Research and Development Research and Development N/A N/A N/A N/A Research and Development Research and Development N/A Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-17 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 Federal Awarding Agency/Program Title Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research 12.300 Basic and Applied Scientific Research 12.300 Basic and Applied Scientific Research 12.300 Basic and Applied Scientific Research 12.300 Basic and Applied Scientific Research 12.300 Basic and Applied Scientific Research 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.351 12.351 12.351 Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Scientific Research - Combating Weapons of Mass Destruction Scientific Research - Combating Weapons of Mass Destruction Scientific Research - Combating Weapons of Mass Destruction 12.357 ROTC Language and Culture Training Grants 12.357 ROTC Language and Culture Training Grants 12.357 ROTC Language and Culture Training Grants 12.357 ROTC Language and Culture Training Grants 12.357 12.400 ROTC Language and Culture Training Grants Military Construction, National Guard 12.401 12.404 12.420 12.420 12.420 12.420 12.420 12.420 National Guard Military Operations and Maintenance (O&M) Projects National Guard ChalleNGe Program Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development 12.420 12.420 12.420 12.420 12.420 12.420 12.420 Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development Military Medical Research and Development 12.431 12.431 Basic Scientific Research Basic Scientific Research 12.431 Basic Scientific Research 12.431 Basic Scientific Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Makai Ocean Engineering, Inc. Mercury Mission Systems, LLC Mercury Mission Systems, LLC Northwestern University Phase IV Engineering, Inc. Phase IV Engineering, Inc. Photodigm, Inc. Physical Sciences, Inc. Princeton University Qorvo Texas, LLC Raytheon Company R-DEX Systems, Inc. R-DEX Systems, Inc. SAIC, Inc. University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University of California, Riverside University of California, San Diego University of California, San Diego University of Connecticut University of Maryland University of North Carolina University of Pennsylvania University of South Carolina University of South Carolina University of Southern California University of Virginia Vanderbilt University Viasat, Inc. Cornell University Emory University Institute of International Education, Inc. Institute of International Education, Inc. Institute of International Education, Inc. Institute of International Education, Inc. Institute of International Education, Inc. Atrium Health Cure HHT Emory University Geneva Foundation Iowa State University Kennesaw State University Research and Service Foundation Rhode Island Hospital University of Arkansas University of Michigan University of Minnesota University of Minnesota Advanced Regenerative Manufacturing Institute Advanced Systems & Technologies, Inc. Advanced Systems & Technologies, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-18 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "SUB-2019-002" "PO22-1182" "POC# 10201-GTRI" "CON014436" "2022-001" "2022-002" "PO 10323" "SC-8061-7420-021-001" "SUB0000364" "AGR DTD 01-JUL-2022" "4202675433" "GTARC 151204 DTD 2-7-2023" "GTARC 151242 DTD 9-16-2022" "P010260127" "M2200275" "M2200279" "M2201842" "S-001465" "#108547341" "KR 705027" "184733" "95497-Z8318201" "5120731" "578186" "18-3437" "23-5041" "127224382" "GG12136.159334" "Subaward No. UNIV61744" "4208464" "90425-21229" "A316609" "PGO1801-GT-03-PGO-051-PO5" "PGO1801-GT-03-PGO-051-PO3" "PGO1801-GT-03-PGO-051-PO4" "PGO1801UGA33" "PGO1801-UNG-23" "W81XWH2120026" "W81XWH2110827" "CON015193" "S1106501" "W81XWH1810106" "431608" "CON012746" "SA1711151" "SUBK00013481" "CON013017" "W81XWH2010885" "1" "2017-311A PA 5" "PROJECT AGREEMENT NO 1" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $132,040 $95,202,476 $310,956 $95,202,476 $281 $95,202,476 $94,976 $95,202,476 $154,904 $95,202,476 $230,145 $95,202,476 $728,502 $95,202,476 $214,925 $95,202,476 $222,725 $95,202,476 $212,431 $95,202,476 $121,354 $95,202,476 $18,609 $95,202,476 $86,210 $95,202,476 $149,406 $95,202,476 $413,218 $95,202,476 $426,429 $95,202,476 $320,211 $95,202,476 $58,451 $95,202,476 $150,037 $95,202,476 $16,978,317 $16,606 $75,540 $308,302 $65,060 $54,007 $160,823 -$12,243 $38,044 $244,280 $30,002 $2,421 $288,903 $84,186,749 $3,647 $54,508 $101,178 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $95,202,476 $159,333 $159,333 $159,333 $462,802 $1,434,831 -$186 $1,434,831 $39,640 $1,434,831 $382,319 $1,434,831 $550,256 $478,205 $1,434,831 $478,205 $61,279,747 $13,618,870 $3,907 $61,198 $365 $35,487 $169,410 $80,681 $61,279,747 $13,618,870 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $546,271 $11,621 $29,426 $358 $7,499 $33,195 $116,548 $3,405,092 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $3,954,787 $1,079 $71,892 $261,717,864 $261,717,864 $1,215,704 $261,717,864 $7 $261,717,864 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development N/A N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-19 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 Federal Awarding Agency/Program Title Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research 12.431 Basic Scientific Research 12.431 12.431 12.431 12.431 Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.550 12.550 12.550 12.560 12.610 12.610 12.620 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research The Language Flagship Grants to Institutions of Higher Education The Language Flagship Grants to Institutions of Higher Education The Language Flagship Grants to Institutions of Higher Education DOD, NDEP, DOTC-STEM Education Outreach Implementation Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies Troops to Teachers Grant Program Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity Carbonics, Inc. Carnegie Mellon University Case Western Reserve University Cornell University Cornerstone Research Group, Inc. Earthly Dynamics, LLC Elementum 3D Florida A&M University Florida State University GE Global Research GE Global Research GE Global Research Harvard University Johns Hopkins University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Mayo Clinic, Jacksonville MillenniTEK, LLC MillenniTEK, LLC National Center for Defense Manufacturing and Machining (NCDMM) Northeastern University Northeastern University Northwestern University Purdue University R-DEX Systems, Inc. Republic Mission Systems, Inc. Robotics Technologies, LLC Scientific Research Corporation Scientific Research Corporation Scientific Research Corporation SEMI SEMI SEMI Siemens Corporation Texas A&M Engineering Experiment Station University of Alabama at Birmingham University of Pennsylvania University of Texas at Austin University of Washington Institute of International Education, Inc. Institute of International Education, Inc. Institute of International Education, Inc. Universities Space Research Association River Valley Regional Commission Advanced Functional Fabrics of America (AFFOA) Advanced Regenerative Manufacturing Institute Advanced Systems & Technologies, Inc. Applied Research Solutions Azimuth Corporation BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. Booz Allen Hamilton, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-20 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "145449" "1990785-454320" "RES600318" "76091-10525" "PO 2020-1714" "AGMT DTD 10/27/2021" "149500" "C-5159" "#R000002607" "401153380" "401153812" "401153817" "124397-5121861" "2005355675" "431578" "431636" "GEO-259318-01" "144639" "147839" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $51 $261,717,864 $180,729 $261,717,864 $5,642 $261,717,864 -$297 $261,717,864 $6,375 $261,717,864 -$117 $261,717,864 $76,590 $261,717,864 $25,048 $261,717,864 -$48 $261,717,864 $78,290 $261,717,864 $6,858 $261,717,864 -$105 $261,717,864 $41,577 $261,717,864 $87,564 $261,717,864 $95,083 $261,717,864 $169,747 $147,765 $70,745 $223,114 $261,717,864 $261,717,864 $261,717,864 $261,717,864 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "41000103" "55508078051" "555092-78054" "CON010459" "13000844-026" "GTARC 149029 DTD 6-21-2022" "AGMT DTD 11/17/2022" "70-201708" "SR20201820" "SR20220019" "SR20220089" "FT-19-20-P198" "FT19-21-206" "PNT22-23-016" "205-2" "M2203595" "000529073-001" "572622" "UTAUSSUB00000728" "UWSC7915 P.O. # BPO 3109" "BOR21-UNG-17-CHN" "0054UGA11POR280PO11" "0054UGA11RUS280PO12" "SUBK-22-0021 PROJ NO 09049" "NC2021-1709" "W15QKN-16-3-0001" "T1075" "2017-311A PA 06" "102768-Z9717201" "238-5404-GIT3" "1017356" "1115682" "1125267" "AWD-004726" "RFP-EMH22-19SCRIMGTARC" "A26456" $66,367,763 $33,481 $7,840 $10,711 $656,533 $79,064 $150,280 $414,888 $139,887 $90,502 $1,275 $263 $130,913 $127,355 $16,410 $60,642 $123,315 -$1,749 $83,004 $94,222 $483,463 $109,069 $2 $256,444,522 $431,805 $443,375 $486,637 $76,666 $550,389 $285,282 $7,840 -$298 $1,353,836 $226,603 $44,994 $40 $23,477 -$31,366 $178,780 $115,377 $764,207 $83,426 $30,597 $569,895 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $261,717,864 $1,361,817 $1,361,817 $1,361,817 $76,666 $835,671 $835,671 $7,840 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development N/A Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-21 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 Federal Awarding Agency/Program Title Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 12.630 Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity Carnegie Mellon University Charles River Analytics, Inc. Collins Aerospace DEFENSEWERX Drexel University Drexel University Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Epirus, Inc. Georgia Southern University Research and Service Foundation, Inc. Information Sciences Institute Intel Corporation Intelligent Automation, Inc. Jacobs Technology, Inc. Johns Hopkins University JT4, LLC JT4, LLC Karagozian and Case, Inc. KBRwyle KBRwyle KBRwyle Kontron America, Inc Leidos, Inc. Leidos, Inc. Leidos, Inc. Lockheed Martin Corporation Lockheed Martin Corporation Lockheed Martin Corporation Louisiana State University MacAulay-Brown, Inc. New York University Northeastern University Northrop Grumman Corporation Northrop Grumman Corporation Northrop Grumman Corporation Northwestern University Northwestern University Nuwave Solutions, LLC Physical Sciences, Inc. Raytheon Company Raytheon Company Raytheon Intelligence & Space Resonant Sciences, LLC Rice University SAIC, Inc. SecuriGence, LLC Sierra Nevada Corporation SRI International SRI International Steel Founders' Society of America Stevens Institute of Technology Stevens Institute of Technology Stevens Institute of Technology Stevens Institute of Technology Survice Engineering Company The Boeing Company The Charles Stark Draper Laboratory, Inc. The Charles Stark Draper Laboratory, Inc. University Consortium for Applied Hypersonics University of California, San Diego University of California, San Diego University of Illinois University of Michigan University of Notre Dame University of Notre Dame Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-22 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "21-00038-SUB-000" "SC2207702" "PO 4507393359" "AGMT DTD 2/25/2022" "940018" "T10048" "DI-SC-15-05 TO 10" "DISC2091" "DI-SC-20-91" "PO SB80027" "AGREEMENT DTD 11/19/2021" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $169,705 $165,148,407 $33,766 $165,148,407 $129,931 $165,148,407 $180,623 $165,148,407 $59,117 $165,148,407 $31,108 $165,148,407 -$10,688 $165,148,407 $43,529 $165,148,407 $51,395 $165,148,407 -$1,177 $165,148,407 $297,271 $165,148,407 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G9579" "136299980" "CW2051835" "2509-1" "1234-01-00-03" "2004731073" "2021JW5124" "2022JW5594" "FFP-149623" "14354.001.001.03" "HV05000019" "P000045115" "4500125358" "P010192863" "P010264877" "P010280566" "1010121" "4105840017" "6574055372" "PO-0000126336" "DSC2134-01" "F2265-01" "555089-78052" "5300029642" "5300039885" "PO#5300010064" "60053553GEOR" "60060216" "IDIQ TO DTD 6/1/2022" "SC-4566-170221-013-001" "4202392536" "4202392548" "LTR DTD 31-OCT-2022" "ACL-EM-22-P14817" "R1A601" "P010251920" "632" "SSFNM028" "PO54003" "PO70745" "SPI005" "2103221-12" "2103254-01" "2103373-01" "2103417" "S22-155007" "1982655" "B20-2020184G002" "SC001-0000001394" "M2200459" "705828" "KR 705371" "104071-18540" "SUBK00011571" "#203278GT-BAKIR" "#203278GT-YU" $9,560 $14,927 $291,172 $2,534,480 $477,565 $119,842 $204,832 -$22 $42,507 -$4,670 $114,990 $286,791 $53,607 $8,245 $235,679 $328,964 -$232 $200,994 $204,727 $22,404 $1,558 $107,022 $281,530 $693,101 $302,875 $36,616 $12,594 $306,237 $247,645 $40,256 $746,065 $129,136 $456,492 $52,172 -$884 -$6,211 $26,590 $99,823 -$703 $151,307 $119,559 $177,197 $49,936 $114,313 $100,255 $224,936 $24,545 $85,594 $1,487,455 $222,502 $35,998 $2,570 $89,295 $107,395 $267,882 $286,390 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 $165,148,407 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-23 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 12.630 12.630 12.630 12.630 12.630 12.630 12.630 Federal Awarding Agency/Program Title Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Basic, Applied, and Advanced Research in Science and Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Notre Dame University of Notre Dame University of Notre Dame West Coast Solutions West Coast Solutions Zeta Associates, Inc. 12.630 12.632 COVID-19 - Basic, Applied, and Advanced Research in Science and Engineering Legacy Resource Management Program COVID-19 Longleaf Alliance 12.632 12.632 12.750 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 Legacy Resource Management Program Legacy Resource Management Program Uniformed Services University Medical Research Projects Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Georgia Southern University Research and Service Foundation, Inc. Longleaf Alliance Henry M. Jackson Foundation Advanced Tactics, Inc. Advanced Tactics, Inc. Aerobotix, Inc. Aging Aircraft Consulting, LLC Alion Science and Technology Corporation Alion Science and Technology Corporation Alion Science and Technology Corporation Alion Science and Technology Corporation Alion Science and Technology Corporation America Makes Applied Research Solutions Assured Information Security Assured Information Security ATC Materials Atlas Devices, LLC Ball Aerospace Binghamton University, State University of New York BioMADE BioMADE BioMADE BioMADE Booz Allen Hamilton, Inc. Booz Allen Hamilton, Inc. Bryka Skystocks, LLC CACI International, Inc. CesiumAstro Clemson University Cornell University Cornell University Curve Analytics Earthly Dynamics, LLC Earthly Dynamics, LLC Earthly Dynamics, LLC Engineering Research & Analysis Company Enig Associates, Inc. Enig Associates, Inc. FlexTech Alliance, Inc. Florida International University Florida International University Freedom Photonics, LLC Galactiv, Inc. Infoscitex Corporation Infoscitex Corporation 12.800 Air Force Defense Research Sciences Program Innovative Advanced Materials, Inc. 12.800 Air Force Defense Research Sciences Program Innovative Scientific Solutions, Inc. 12.800 Air Force Defense Research Sciences Program Innovative Scientific Solutions, Inc. 12.800 Air Force Defense Research Sciences Program Innovative Scientific Solutions, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-24 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "203278GT-KHAN" "AWD-101833" "AWD-102176" "140208" "3214" "173118LS-GTARC-01" "20-00108" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $122,911 $165,148,407 $347,502 $165,148,407 $260,740 $165,148,407 -$592 $165,148,407 $35,264 $165,148,407 $144,294 $165,148,407 $7,991,131 $147,516,771 $165,148,407 $151,964 $96,503 $165,148,407 $163,926 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A "39G0760" "32.2019.05.00" "5751" "149294" "149295" "210331-21667" "AF21A-2101" "SUB1148651-002" "SUB1157903 RELASE 002" "SUB1157903 RELEASE 001" "SUB1157903" "SUB1157903-003" "20220059" "S03005-01" "1159-SB" "1161-SA" "AGMT DTD 11-08-2019" "FA864921P0858" "22S0060C" "1170861/92514" "E-PC01-A-06-0080" "FA8650-21-2-5028" "T-PC01-A-05-0029" "T-QS2-A-02-0080" "A6837" "A8270" "151143" "P000105680" "AGR153702" "2357-200-2015033" "89102-11265" "90452-11334" "150354" "145780" "147036" "148384" "FA9101-19-C-0033" "149440" "149738" "NB18-21-36" "16" "800011034-01UG" "#S7200-01" "150367" "233231" "TASK ORDER 0002 (-21-F-2605)" "144838" "SB20251" "SB20265" "SB20276" $44,636 $22,787 $126,840 $31,260 $826,342 $164,868 $164,868 $58,304 $10,965 $1,146 $185 $2,566,862 $320,847 $7,115,017 $154,224 $464,717 $91,448 $132,153 $25,966 -$1,756 $42,361 $203,442 $94,859 $6,486 $108,596 $129 $540,957 $299,708 $33,057 $1,328,346 $8,489 $36,227 $46,724 $32,212 $43,470 -$40,259 -$9,956 $199,845 $2,331 $25,250 $261,517 $314,894 $103,645 $8,097 $168,960 $99,999 $25,484 $134,432 $54,289 $42,660 $74,380 $88,952 $163,926 $163,926 $126,840 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-25 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 12.800 Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program 12.800 Air Force Defense Research Sciences Program 12.800 12.800 12.800 12.800 12.800 12.800 12.800 12.800 Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity Institute for Human and Machine Cognition JT4, LLC KBRwyle KBRwyle L3 Technologies, Inc. L3Harris Technologies, Inc. LinQuest Corporation Lockheed Martin Corporation Long Wave, Inc. Luna Innovations Incorporated Lynntech, Inc. Map Large, Inc. Map Large, Inc. Map Large, Inc. Massachusetts Institute of Technology, Lincoln Laboratory Massachusetts Institute of Technology, Lincoln Laboratory Massachusetts Institute of Technology, Lincoln Laboratory Massachusetts Institute of Technology, Lincoln Laboratory Material Technologies Corporation Microsurgeonbot, Inc. (MSBAI) NextFlex North Carolina State University Northrop Grumman Corporation PAR Technology Corporation PartWorks, LLC Purdue University Raytheon Company Rincon Research Corporation Saab, Inc. Scientific Research Corporation Scientific Research Corporation Smart Munitions Expert Solutions, Inc. Smart Munitions Expert Solutions, Inc. Southwest Research Institute Space Dynamics Laboratory SpaceWorks Enterprises, Inc. Spectral Energies, LLC Stellar Science Tau Technologies, LLC Technology Holding LLC UES, Inc. UES, Inc. UES, Inc. UES, Inc. UES, Inc. Universal Technology Corporation Universal Technology Corporation Universal Technology Corporation Universal Technology Corporation Universal Technology Corporation University at Buffalo University of California, Santa Barbara University of Dayton Research Institute UT-Battelle, LLC Verus Research Verus Research Vision Systems, Inc. Whisper Aero Wright Brothers Institute Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-26 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total "2022-022-01.5" "2020JW3092" "P000055346" "PO P000048819" "4501766939" "4501890959" "10060.2019.012" "4105205656" "GTRC01-003" "3576.01GATECH" "AF-212 II" "GTARC 151618 DTD 11-21-2022" "GTARC 151651 DTD 11-21-2022" "NO. 153666" $49,817 -$32 $8,812 $110,032 $166 $233,618 $461,496 $62,659 $104,758 $165,755 $169,618 $24,561 $22,730 $2,939 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 "7000437192" $100,230 $350,544,738 "7000472951" -$9 $350,544,738 "7000566472" $61,029 $350,544,738 "7000570948" $33,588 $350,544,738 "AGMT DTD 10-18-2021" "150440" "AGR DTD 1/26/2022" "2019-1679-02" "MP00301412" "PGSCSC11137414" "149951" "#13000716-051" "14787" "WJR-000998" "PO59783" "SR20201140" "SR20210482 (J413)" -$15,289 $53,379 $295,847 $69,751 $331 $137,033 $129,387 $170,112 -$1,547 $1,624,261 $51,114 $20 $17,060 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 "10/17/22 AGMT" $24,281 $350,544,738 "3/9/2022 AGMT" "P99026N" "CP0072011" "22-006" "SB2122-001-1" "GTRC AGMT DTD 11-03-2020" "TAU 2021-003" "148364" "S-162-11-MR011" "S-162-11-MR012" "S-162-11-MR017" "S-162-11-MR020" "S-200-210-001" $405 $52,265 $217,790 $100,000 $47,943 $26,369 -$84 $171,949 $184,085 $130,884 $22,223 $57,271 $91,029 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 "165852.03.00.0001.00.31-C1" $100,739 $350,544,738 "165852-18F5828-19-16-C1" -$3,100 $350,544,738 "165852-19F5830-19-03-C1" -$604 $350,544,738 "212014.05.00.2016.00.19-C11" $335 $350,544,738 "212014.05.00.2016.00.22-C11" "R1304010" $21,469 $144,983 $350,544,738 $350,544,738 "#KK1912" $16,129 $350,544,738 "RSC22076" "US001-0000832821" "1169-00093" "1177-0096" "2022- 0529-GTRC" "148689" "WBSRA23002GTARC" $96,328,504 $198,616 -$727 $35,439 $63,360 $62,819 $228,359 $11,534 $327,888,752 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 $350,544,738 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-27 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 12.900 12.900 12.901 12.901 Federal Awarding Agency/Program Title Language Grant Program Language Grant Program Mathematical Sciences Grants Mathematical Sciences Grants Additional Award Identification (Optional) Name of Funder Pass-Through Entity 12.902 12.902 12.902 12.902 12.902 12.903 12.903 12.903 12.903 12.903 12.905 12.905 12.905 12.905 12.905 12.905 12.905 12.905 12.910 12.910 12.910 12.910 12.910 12.910 12.910 12.910 12.910 12.910 12.RD 12.RD Information Security Grants Information Security Grants Information Security Grants Information Security Grants Information Security Grants GenCyber Grants Program GenCyber Grants Program GenCyber Grants Program GenCyber Grants Program GenCyber Grants Program CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development 2022 NCAEC A Comprehensive Evaluation of the Air Force Personal Financial Readiness Program CON016707 FA701419CA031 Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Norwich University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Mississippi State University Norwich University University of Florida Emory University Siemens Corporation University of California University of Colorado University of Illinois at Urbana- Champaign University of Notre Dame University of Notre Dame University of Texas at Dallas University of Washington 12.RD 12.RD 12.RD 12.RD 12.RD 12.RD 12.RD 12.RD 12.RD 12.RD A Multiscale Study of the Coupling Between Flow, Fire and Vegetation Influence of Vegetation Distribution and Flow on Fire Behavior and Plume Development for Risk Mitigation in Prescribed Burns A NOVEL REACTIVE ELECTROCHEMICAL MEMBRANE SYSTEM FOR TREATMENT OF MIXED CONTAMINANTS Bench Scale Treatability Study and a Treatability Study for Polishing Bioretention Gate Design Characterizing multiscale feedbacks between forest structure, fire behavior and effects: Integrating measurements and mechanistic modeling for improved understanding of pattern and process Covalent Grafting of Durable and Optically Clear Anti-fogging Copolymer Films to Protective Combat Glasses Downscaling of global to local scale climate change impacts around Thule Air Base, Greenland. Electrochemical Oxidation of Per- and Polyfluoroalkyl Substances in Concentrated Wastewater Resulting from Separation and Concentration Technologies Evaluation and Development of a Military Working Dog Decontamination Kit Global Food Security and Agrosecurity and Infectio Impacts of high-latitude melt driven by large-scale low-frequency atmospheric circulations 11392-GR W912HQ17C0010 6123222157 G-27001-02 W911QY 19P0013 23ZTCAZ W912HQ23C0018 BF.1401.008.UGARF.21.01 USAWCFELLOW 22ZTCDZ Worcester Polytechnic Institute Wood Environment & Infrastructure Solutions, Inc. Colorado State University Strategic Environmental Research and Development Program TDA Research, Inc. 12.RD Portable 3D Ultrasound Technology for Diagnosis of Traumatice Brain Injury FA8649-20-P-0978 UtopiaCompression Corporation 12.RD STIPEND REAP ARMY EDUCATIONAL OUTREACH PROGRAM AEOP High School Apprenticeship 2022 Rochester Institute of Technology Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-28 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $98,481 $184,782 $86,301 $184,782 $188,529 $339,715 $149,881 $151,186 $339,715 Cluster Name N/A Research and Development Research and Development Research and Development "39G2899" "431614" "431666" "431658" "431659" "22342-RS014" "431680" "431690" "431691" "193002.361534.03" "22341-RS014" "Subaward 210150" "T680127" "126-003" "10318" "FY18.920.001" "108335-18906" "204368GT (DATTA)" "204368GT" "1907638" "UWSC14509" $9,313 $3,136,803 $65,814 -$1,070 $32,950 $248,650 $10,791 $59,648 $180,701 $118,307 $30,794 $39,861 $198,306 $970,614 $210,521 $16,923 $13,945 $13,036 $43,545 $195,368 $74,604 -$2,011 $6,465,963 $41 $116,199 $11,441 $159,870 $139,437 $128,742 $192,242 $92,888 $1,716 $556,094 $350,969 $350,969 $350,969 $350,969 $350,969 $567,969 $567,969 $567,969 $567,969 $567,969 $1,538,556 $1,538,556 $1,538,556 $1,538,556 $1,538,556 $1,538,556 $1,538,556 $1,538,556 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $7,304,812 $1,301,712 $1,301,712 N/A Research and Development N/A Research and Development Research and Development N/A Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "11392-GR" "6123222157" "G-27001-02" "W912HQ23C0018" "BF.1401.008.UGARF.21.01" "PO #AURI2020-UC004" "STIPEND REAP ARMY EDUCATIONAL OUTREACH PROGRAM" $9,492 -$1,418 $1,500 $22,646 -$1,606 $3,103 $34 $116 $21,736 $63,361 $13,704 $555 $1,301,712 $1,301,712 $1,301,712 Research and Development Research and Development Research and Development $1,301,712 $1,301,712 $1,301,712 Research and Development Research and Development Research and Development $1,301,712 $1,301,712 $1,301,712 $1,301,712 $1,301,712 Research and Development Research and Development Research and Development Research and Development Research and Development $1,301,712 Research and Development Cluster Total $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-29 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 12.RD 12.RD 12.RD Subproject 2: Notification of Toxic Exposure (NOTE): Detection of Opiate Low Dose Exposure in Patients Undergoing Dental Procedures Task Order 1, Remote Surveillance Testing & Evaluation for Soldier-Device Teaming Compatibility, Vulnerability, and Durability in Emergent Situations (IDIQ Tasks) 4R00HL155841-03 30175 555093-78053 Philips Research US Ignite Northeastern University 12.RD 12.RD 12.U02 12.U03 Treatment of per- and polyfluoroalkyl substances using novel reactive electrochemical membrane systems based on titanium suboxide materials WILL CLIMATE-MEDIATED PHENOLOGICAL SHIFTS AFFECT POPULATION VIABILITY? A TEST WITH BUTTERFLIES ON DEPARTMENT OF DEFENSE LANDS Sale of Forest Products Aiken Challenge W912HQ20C0032 ARM212UGA, EP0165508 486Timber H98230-22-K-2306 Tufts University 12.U04 12.U05 12.U06 Work Order #16 DENTAL MATERIALS COURSE 2021-2022 WORK ORDER #17 COURSE TITLE: Dental Materials 2022 - 2023 Virtual Institutes for Cyber and Electromagnetic Spectrum Research and Employ (VICEROY) CONTRACT W91YTZ21P0077 ContractW91YTZ22P0065 FA8750-19-3-1001 Mississippi State University 12.U07 Military Tuition Assistance Total Department of Defense 40-00250, 40-00251, 40-00252 Department of Housing and Urban Development 14.169 Housing Counseling Assistance Program 14.171 Manufactured Home Dispute Resolution Community Development Block Grants/State's program and Non-Entitlement 14.228 Grants in Hawaii COVID-19 - Community Development Block Grants/State's program and Non- 14.228 Entitlement Grants in Hawaii 14.231 COVID-19 - Emergency Solutions Grant Program 14.231 Emergency Solutions Grant Program 14.235 Supportive Housing Program 14.238 Shelter Plus Care 14.239 Home Investment Partnerships Program 14.241 COVID-19 - Housing Opportunities for Persons with AIDS 14.241 Housing Opportunities for Persons with AIDS 14.267 Continuum of Care Program 14.275 Housing Trust Fund Project Rental Assistance Demonstration (PRA Demo) Program of Section 811 14.326 Supportive Housing for Persons with Disabilities 14.401 Fair Housing Assistance Program State and Local COVID-19 COVID-19 COVID-19 14.536 Research and Evaluations, Demonstrations, and Data Analysis and Utilization 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers 14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing Total Department of Housing and Urban Development Department of the Interior 15.231 Fish, Wildlife and Plant Conservation Resource Management 15.248 National Landscape Conservation System 15.248 National Landscape Conservation System 15.605 Sport Fish Restoration 15.608 Fish and Wildlife Management Assistance 15.611 Wildlife Restoration and Basic Hunter Education University of California, Davis University of California, Davis 15.611 15.611 15.611 15.611 15.611 15.614 15.615 15.616 15.622 15.623 15.628 15.628 15.628 15.630 15.630 15.630 15.630 15.631 Wildlife Restoration and Basic Hunter Education Wildlife Restoration and Basic Hunter Education Wildlife Restoration and Basic Hunter Education Wildlife Restoration and Basic Hunter Education Wildlife Restoration and Basic Hunter Education Coastal Wetlands Planning, Protection and Restoration Cooperative Endangered Species Conservation Fund Clean Vessel Act Sportfishing and Boating Safety Act North American Wetlands Conservation Fund Multistate Conservation Grant Multistate Conservation Grant Multistate Conservation Grant Coastal Coastal Coastal Coastal Partners for Fish and Wildlife Arkansas Game and Fish Commission State of Indiana State of Indiana State Of Oklahoma University of Nebraska-Lincoln American Fisheries Society Longleaf Alliance Longleaf Alliance Longleaf Alliance Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-30 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "HQ0034209PT04" "HZPHQMVF4WM3" "555093-78053" $78,614 $140,225 $27,267 $1,301,712 $1,301,712 $1,301,712 Research and Development Research and Development Research and Development $343,618 $1,301,712 Research and Development "ARM212UGA, EP0165508" "SA100012021MM0337" $15,728 $193,868,229 $20,955 $15,728 $6,180 $1,720 $16,611 $155,805 $1,526,567 $973,348,586 $1,301,712 $15,728 $6,180 $1,720 $16,611 $155,805 $1,526,567 Research and Development N/A N/A N/A N/A N/A N/A $47,654,193 $21,821,076 $620,602 $74,402 $70,170,273 $879,050 $573,388 $47,654,193 $26,208,241 $5,624,199 $15,300,394 $1,523,384 $17,464,636 $34,160,970 $247,862 $3,843,602 $831,220 $17,941,342 $1,188,516 $311,991 $91,414 $126,524,537 $988,142 $104,677 $301,461,758 $879,050 $573,388 $73,862,434 $73,862,434 $20,924,593 $20,924,593 $1,523,384 $17,464,636 $34,160,970 $4,091,464 $4,091,464 $831,220 $17,941,342 $1,188,516 $311,991 $91,414 $126,524,537 $988,142 $104,677 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Research and Development Housing Voucher Cluster Housing Voucher Cluster N/A "A204249S001" "A211429S001A01" "3767" "39843" "48665" "F19AF00287 W204R1" "26-6238-6001-662" "F23AP00490-00" "03.2020.00.00" "21.2022.00.00" "32.2019.03.00" $177,347 $1,076,108 $7,694 -$1,769 $43,854 $1,528 $10,539,077 $89,962 $30,213,138 $636,053 $182,368 $141,962 -$1,309 $3,569 $1,000,000 $3,158,181 $35,212 $1,086,567 $1,000,000 $30,993 $35,506 $10,228 $7,152 -$1,245 $2,281 $5,552 $89,399 -$1,769 $45,382 $45,382 $10,539,077 $89,962 $31,175,781 $31,175,781 $31,175,781 $31,175,781 $31,175,781 $31,175,781 $1,000,000 $3,158,181 $35,212 $1,086,567 $1,000,000 $76,727 $76,727 $76,727 $13,740 $13,740 $13,740 $13,740 $89,399 Research and Development Research and Development Research and Development Fish and Wildlife Cluster N/A Fish and Wildlife Cluster Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development N/A Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $127,512,679 $127,512,679 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $40,752,215 $0 $40,752,215 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 C-31 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 15.634 State Wildlife Grants Additional Award Identification (Optional) Name of Funder Pass-Through Entity 15.634 15.634 15.634 15.650 15.654 15.655 15.655 15.657 15.657 State Wildlife Grants State Wildlife Grants State Wildlife Grants Research Grants (Generic) National Wildlife Refuge System Enhancements Migratory Bird Monitoring, Assessment and Conservation Migratory Bird Monitoring, Assessment and Conservation Endangered Species Recovery Implementation Endangered Species Recovery Implementation Georgia Southern University Research and Service Foundation, Inc. South Carolina Department of Natural Resources South Carolina Department of Natural Resources Gallup Utah Department of Natural Resources 15.657 15.660 15.660 15.660 15.663 15.663 15.664 15.664 15.670 15.670 Endangered Species Recovery Implementation Candidate Species Conservation Candidate Species Conservation Candidate Species Conservation NFWF-USFWS Conservation Partnership NFWF-USFWS Conservation Partnership Fish and Wildlife Coordination and Assistance Fish and Wildlife Coordination and Assistance Adaptive Science Adaptive Science Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Longleaf Alliance Clemson University 15.678 15.678 15.680 15.684 15.684 15.684 Cooperative Ecosystem Studies Units Cooperative Ecosystem Studies Units Mexican Wolf Recovery White-nose Syndrome National Response Implementation White-nose Syndrome National Response Implementation White-nose Syndrome National Response Implementation Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation 15.805 15.805 Assistance to State Water Resources Research Institutes Assistance to State Water Resources Research Institutes Georgia Southern University Research and Service Foundation, Inc. 15.805 15.807 Assistance to State Water Resources Research Institutes Earthquake Hazards Program Assistance Georgia Water Resources Institute 15.808 15.808 15.810 15.812 15.815 15.820 15.904 15.904 15.904 15.916 15.922 15.923 15.929 U.S. Geological Survey Research and Data Collection U.S. Geological Survey Research and Data Collection National Cooperative Geologic Mapping Cooperative Research Units National Land Remote Sensing Education Outreach and Research National and Regional Climate Adaptation Science Centers Historic Preservation Fund Grants-In-Aid Historic Preservation Fund Grants-In-Aid Historic Preservation Fund Grants-In-Aid Outdoor Recreation Acquisition, Development and Planning Native American Graves Protection and Repatriation Act National Center for Preservation Technology and Training Save America's Treasures Georgia Southern University Research and Service Foundation, Inc. AmericaView University of Massachusetts Cooperative Research and Training Programs Resources of the National 15.945 Park System Cooperative Research and Training Programs Resources of the National Park 15.945 System Cooperative Research and Training Programs Resources of the National 15.945 Park System Cooperative Research and Training Programs Resources of the National Park 15.945 System 15.957 Emergency Supplemental Historic Preservation Fund 15.981 Water Use and Data Research DIAGNOSTIC, FIELD AND TRAINING ASSISTANCE FOR WILDLIFE HEALTH AND 15.RD DISEASE MONITORING Total Department of the Interior F15PX01848 Georgia Southern University Research and Service Foundation, Inc. Kansas State University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-32 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $959,464 $1,016,929 Cluster Name N/A "39G3147" "SCDNRFY2020025" "SCDNRFY2022040" "HR001119C0135-001" "221705" $2,502 $7,722 $47,241 $6,863 $96,880 $64,513 $18,310 $105,063 $31,518 $1,016,929 $1,016,929 $1,016,929 $6,863 $96,880 $82,823 $82,823 $149,603 $149,603 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development "39G3050" "431662" "431668" "32.2019.06.00" "23862052025182" $13,022 $4,739 $6,457 $82,942 -$259 -$5,070 $81,481 $83,781 $5,483 $4,995 $149,603 $94,138 $94,138 $94,138 -$5,329 -$5,329 $165,262 $165,262 $10,478 $10,478 Research and Development Research and Development Research and Development Research and Development N/A Research and Development N/A Research and Development N/A Research and Development "39G0681" "431572" "431580" $1,029 $148,138 $30,253 $30,855 $52,899 $9,466 $149,167 $149,167 $30,253 $93,220 $93,220 $93,220 Research and Development Research and Development Research and Development N/A Research and Development Research and Development "39G3069" "AWD-002892-G4" $10,997 $312,862 $5,988 $53,417 $329,847 $329,847 $329,847 $53,417 Research and Development Research and Development Research and Development Research and Development "39G0764" "AV18-GA-01" "22016275B00" $101,349 $2,206,790 $9,012 $503,038 $4,685 $101,124 $29,090 $14,997 $72,088 $31,321 $931,561 $2,328,906 $27,081 $31,176 $45,671 $512,050 $512,050 $4,685 $101,124 $29,090 $14,997 $1,034,970 $1,034,970 $1,034,970 $2,328,906 $27,081 $31,176 $45,671 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development N/A N/A Research and Development Research and Development Research and Development "39G0668" "A230215S001" $4,365 $3,573,653 $14,976 $209,849 $20,661 $468,772 $999,444 $2,345 -$1 $56,427,606 $714,258 $714,258 $714,258 $714,258 $999,444 $2,345 -$1 N/A Research and Development Research and Development Research and Development N/A N/A Research and Development Cluster Total $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 C-33 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity Department of Justice 16.017 Sexual Assault Services Formula Program 16.026 OVW Research and Evaluation Program 16.034 COVID-19 - Coronavirus Emergency Supplemental Funding Program 16.034 COVID-19 - Coronavirus Emergency Supplemental Funding Program 16.123 Community-Based Violence Prevention Program COVID-19 COVID-19 16.301 16.320 16.525 16.528 16.540 16.540 16.543 16.548 16.550 16.560 16.560 16.560 Law Enforcement Assistance FBI Crime Laboratory Support Services for Trafficking Victims Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Enhanced Training and Services to End Violence and Abuse of Women Later in Life Juvenile Justice and Delinquency Prevention Juvenile Justice and Delinquency Prevention Missing Children's Assistance Delinquency Prevention Program State Justice Statistics Program for Statistical Analysis Centers National Institute of Justice Research, Evaluation, and Development Project Grants National Institute of Justice Research, Evaluation, and Development Project Grants National Institute of Justice Research, Evaluation, and Development Project Grants Georgia Southern University Research and Service Foundation, Inc. RTI International 16.560 16.560 16.575 16.576 16.582 16.582 16.582 16.585 16.585 16.588 16.590 16.593 16.601 16.606 16.609 National Institute of Justice Research, Evaluation, and Development Project Grants National Institute of Justice Research, Evaluation, and Development Project Grants Crime Victim Assistance Crime Victim Compensation Crime Victim Assistance/Discretionary Grants Crime Victim Assistance/Discretionary Grants Crime Victim Assistance/Discretionary Grants Treatment Court Discretionary Grant Program Treatment Court Discretionary Grant Program Violence Against Women Formula Grants Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program Residential Substance Abuse Treatment for State Prisoners Corrections Training and Staff Development State Criminal Alien Assistance Program Project Safe Neighborhoods Georgia Southern University Research and Service Foundation, Inc. Urban Institute National Association of VOCA Assistance Administrators RTI International Baldwin County Public Schools 16.710 16.710 16.726 16.735 16.738 16.741 16.742 Public Safety Partnership and Community Policing Grants Public Safety Partnership and Community Policing Grants Juvenile Mentoring Program PREA Program: Strategic Support for PREA Implementation Edward Byrne Memorial Justice Assistance Grant Program DNA Backlog Reduction Program Paul Coverdell Forensic Sciences Improvement Grant Program Georgia Southern University Research and Service Foundation, Inc. 16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program Forsyth County 16.745 16.812 16.816 16.825 16.827 16.828 16.833 16.835 16.835 16.836 16.838 Criminal and Juvenile Justice and Mental Health Collaboration Program Second Chance Act Reentry Initiative John R. Justice Prosecutors and Defenders Incentive Act Smart Prosecution Initiative Justice Reinvestment Initiative Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project HOPE National Sexual Assault Kit Initiative Body Worn Camera Policy and Implementation Body Worn Camera Policy and Implementation Indigent Defense Comprehensive Opioid, Stimulant, and other Substances Use Program Institute for Intergovernmental Research 16.838 16.839 16.839 Comprehensive Opioid, Stimulant, and other Substances Use Program STOP School Violence STOP School Violence Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-34 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name $465,262 $7,529,796 $87,521 $480,415 $106,319 $118,719 $9,022,335 $99,602 $480,415 $106,319 $9,141,054 $9,141,054 $99,602 N/A Research and Development N/A N/A N/A "39G3056" "560686338" $188,907 $32,554 $487,426 $149,010 $8,704 $545,320 $188,012 $98,604 $1,500 $800,401 $634,123 $159,309 $204,188 $17,340 $31,865 $274,418 $8,704 $545,320 $188,012 $98,604 $801,901 $801,901 $634,123 $159,309 $204,188 $411,119 $411,119 $411,119 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Research and Development "39G2923" "101749-0001-GTARC-01" "CAP 23-1274" "560686339" "366002" $51,194,914 $748,392 $3,535,999 $602,389 $355,759 $29,398 $58,098 $53,383,914 $7,669,887 $4,998 $213,968 $916 $8,000 $853,065 $4,157,036 $36,531 $673,374 $88,371 $2,307,027 $414,503 $411,119 $411,119 $53,383,914 $7,669,887 $219,882 $219,882 $219,882 $861,065 $861,065 $4,157,036 $36,531 $673,374 $88,371 $2,307,027 $414,503 Research and Development Research and Development N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A "39G2015" "31300" "38000_SFY20" $4,010,446 $96,423 $164,628 $726,741 $814,151 $259,249 $25,023 $857,160 $74,677 $14,400 $4,953,340 $4,205,989 $686,114 $13,736 $17,981 $180,600 $53,551 $160,412 $11,086 $175,660 $1,147,950 $2,734 $10,460 $110,775 $339,344 $956,503 $942,167 $281,126 $882,183 $882,183 $74,677 $14,400 $4,953,340 $4,205,989 $686,114 $31,717 $31,717 $180,600 $53,551 $160,412 $11,086 $175,660 $1,147,950 $13,194 $13,194 $110,775 $1,295,847 $1,295,847 $1,223,293 $1,223,293 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Research and Development N/A N/A N/A N/A N/A Cluster Total $0 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 C-35 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 16.842 16.844 16.922 Federal Awarding Agency/Program Title Opioid Affected Youth Initiative Combatting Contraband Cell Phone Use in Prisons Equitable Sharing Program 16.RD FY22 Palm Print Scanning Solutions 16.RD Large Scale Collection of Unconstrained Face and I 16.RD On Assessing Iris Recognition Performance in the P 16.U08 FBI Overtime Grant 16.U09 FBI NGMOTF 16.U10 DOJ OCDETF OT 16.U11 DHS SLOT/ICE OT 16.U12 DEA overtime 16.U13 FBI Overtime reimbursement agreement Total Department of Justice Additional Award Identification (Optional) Name of Funder Pass-Through Entity 09-097IIII-UGA 09097NNN 09097EEEEUGA FS 11402, 11404, 13401 FS11402 FS 11404 FS 13401 29001 FS15400 West Virginia University Research Corporation West Virginia University Research Corporation West Virginia University Research Corporation Department of Labor 17.002 Labor Force Statistics 17.207 Employment Service/Wagner-Peyser Funded Activities 17.225 COVID-19 - Unemployment Insurance 17.225 Unemployment Insurance 17.235 Senior Community Service Employment Program 17.245 Trade Adjustment Assistance 17.258 WIOA Adult Program 17.258 WIOA Adult Program 17.258 WIOA Adult Program 17.258 17.258 WIOA Adult Program WIOA Adult Program 17.258 WIOA Adult Program 17.258 WIOA Adult Program 17.258 WIOA Adult Program 17.258 WIOA Adult Program COVID-19 City of Colquitt Atlanta Regional Commission Central Savannah River Area Regional Commission Middle Georgia Consortium, Inc. Northeast Georgia Regional Commission Northwest Georgia Regional Commission Northwest Georgia Regional Commission Northwest Georgia Regional Commission 17.258 17.258 17.258 17.259 17.259 17.259 17.259 17.259 17.259 WIOA Adult Program WIOA Adult Program WIOA Adult Program WIOA Youth Activities WIOA Youth Activities WIOA Youth Activities WIOA Youth Activities WIOA Youth Activities WIOA Youth Activities River Valley Regional Commission Southern Georgia Regional Commission West Central Georgia Workforce Development Corporation Georgia Mountains Regional Commission Middle Georgia Consortium, Inc. Northeast Georgia Regional Commission Northwest Georgia Regional Commission Southern Georgia Regional Commission 17.259 17.261 17.268 17.270 17.271 17.273 17.274 17.277 17.277 WIOA Youth Activities WIOA Pilots, Demonstrations, and Research Projects H-1B Job Training Grants Reentry Employment Opportunities Work Opportunity Tax Credit Program (WOTC) Temporary Labor Certification for Foreign Workers YouthBuild COVID-19 - WIOA National Dislocated Worker Grants / WIA National Emergency Grants WIOA National Dislocated Worker Grants / WIA National Emergency Grants COVID-19 Three Rivers Regional Commission Augusta Economic Development Authority Southern Georgia Regional Commission 17.277 WIOA National Dislocated Worker Grants / WIA National Emergency Grants 17.278 17.278 17.278 17.278 WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker Formula Grants Three Rivers Regional Commission Middle Georgia Consortium, Inc. Middle Georgia Consortium, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-36 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "09-097IIII-UGA" "09097NNN" "09097EEEEUGA" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $91,483 $130,992 $130,992 $374,608 $378,456 $378,456 $975,982 $975,982 $128,346 $314,918 $100,964 $314,918 $71,915,658 $85,608 $18,421 $74,822 $463,730 $1,511,181 $345,877 $205,291 $102,330,718 $314,918 $18,421 $74,822 $463,730 $1,511,181 $345,877 $205,291 Cluster Name N/A N/A N/A Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A N/A "RCOCQRE531388CV" "wd1817.2" "WIOA1" "WIOA-AD-2023" "3551A" "01-15-108-CA1" "01-15-114" "82717001" "11-15-16-08-015`" "19-06, 19-08" "FY23WCGWD" "FY2023" "WIOA-OSY-2023" "3551Y" "01-15-20-989" "19-06, 19-07" "270529166B" "HG-35921-21-60-A-13" "19-06a" "STRRC000140550A" "WIA2019" "WIOA-DW-2023" $1,784,661 $17,682,136 $17,586,372 $5,884,761 $24,270,497 $2,021,858 $24,783,226 -$62,213,986 $179,278,210 $1,872,169 $3,365,981 $4,828 $19,381,615 $294,954 $129,943 $105,473 $795,910 $324,312 $13,823 $270,364 $240,712 $621,888 $110,189 $6,840 $19,059,467 $223,186 $230,212 $482,575 $180,201 $230,038 $780,209 $258,121 $1,151,339 $642,340 $997,816 $4,083 $48,459 $110,471 $6,027,820 $112 $30,846,139 $9,158 $178,585 $2,021,858 $24,783,226 $117,064,224 $117,064,224 $1,872,169 $3,365,981 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $22,294,011 $20,412,519 $20,412,519 $20,412,519 $20,412,519 $20,412,519 $20,412,519 $20,412,519 $780,209 $258,121 $1,151,339 $642,340 $997,816 $4,083 $6,186,750 $6,186,750 $6,186,750 $31,486,429 $31,486,429 $31,486,429 $31,486,429 N/A Employment Service Cluster N/A N/A N/A N/A Research and Development WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster N/A N/A N/A N/A N/A N/A N/A N/A N/A Research and Development WIOA Cluster WIOA Cluster WIOA Cluster Cluster Total $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $31,190,101 $0 $0 $0 $0 $1,618,902,862 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $74,188,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $74,188,019 $74,188,019 $74,188,019 C-37 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 17.278 WIOA Dislocated Worker Formula Grants 17.278 WIOA Dislocated Worker Formula Grants 17.278 WIOA Dislocated Worker Formula Grants 17.278 17.280 17.280 17.285 17.287 WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker National Reserve Demonstration Grants WIOA Dislocated Worker National Reserve Demonstration Grants Apprenticeship USA Grants Job Corps Experimental Projects and Technical Assistance 17.502 Occupational Safety and Health Susan Harwood Training Grants 17.502 Occupational Safety and Health Susan Harwood Training Grants 17.502 Occupational Safety and Health Susan Harwood Training Grants 17.504 Consultation Agreements 17.600 Mine Health and Safety Grants 17.801 Jobs for Veterans State Grants Total Department of Labor Department of State 19.009 Academic Exchange Programs - Undergraduate Programs 19.009 Academic Exchange Programs - Undergraduate Programs 19.009 Academic Exchange Programs - Undergraduate Programs 19.009 Academic Exchange Programs - Undergraduate Programs 19.009 Academic Exchange Programs - Undergraduate Programs 19.009 19.009 19.009 19.017 19.019 19.021 19.040 19.040 19.040 Academic Exchange Programs - Undergraduate Programs Academic Exchange Programs - Undergraduate Programs Academic Exchange Programs - Undergraduate Programs Environmental and Scientific Partnerships and Programs International Programs to Combat Human Trafficking Investing in People in The Middle East and North Africa Public Diplomacy Programs Public Diplomacy Programs Public Diplomacy Programs 19.345 International Programs to Support Democracy, Human Rights and Labor 19.408 Academic Exchange Programs - Teachers 19.500 Middle East Partnership Initiative 19.665 Cyberspace and Digital Policy 19.900 AEECA/ESF PD Programs 19.900 AEECA/ESF PD Programs 19.901 Export Control and Related Border Security Total Department of State Department of Transportation Airport Improvement Program, COVID-19 Airports Programs, and 20.106 Infrastructure Investment and Jobs Act Programs COVID-19 - Airport Improvement Program, COVID-19 Airports Programs, and 20.106 Infrastructure Investment and Jobs Act Programs 20.109 Air Transportation Centers of Excellence 20.109 Air Transportation Centers of Excellence 20.109 Air Transportation Centers of Excellence 20.109 Air Transportation Centers of Excellence 20.109 Air Transportation Centers of Excellence 20.109 20.109 20.109 20.109 20.200 Air Transportation Centers of Excellence Air Transportation Centers of Excellence Air Transportation Centers of Excellence Air Transportation Centers of Excellence Highway Research and Development Program 20.200 20.200 20.205 20.205 20.205 20.205 Highway Research and Development Program Highway Research and Development Program COVID-19 - Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction 20.205 Highway Planning and Construction Additional Award Identification (Optional) Name of Funder Pass-Through Entity Northeast Georgia Regional Commission Northwest Georgia Regional Commission River Valley Regional Commission Three Rivers Regional Commission Georgia Southern University Research and Service Foundation, Inc. IREX IREX IREX Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation World Learning, Inc. World Learning, Inc. Ocean Conservancy AMIDEAST IREX American University of Beirut COVID-19 COVID-19 Arizona State University Florida Institute of Technology National Academy of Sciences National Academy of Sciences Texas A&M Transportation Institute University of Florida University of Florida University of Texas at Arlington Kennesaw State University Research and Service Foundation Oklahoma State University Atlanta Regional Commission Georgia Southern University Research and Service Foundation, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-38 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total "3550D" $68,546 $31,486,429 "CONTRACT DATED 1 SEPT 2017" $86,638 $31,486,429 "31-15-16-08-015" $7,391 $31,486,429 "581656795" $151,374 $289,860 $316,418 $474,437 $1,081,207 $559,080 $31,486,429 $790,855 $790,855 $1,081,207 $559,080 Cluster Name WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster N/A N/A N/A N/A "63828383-3" $67,359,801 $171,836 $36,897 $151,804 $1,869,201 $217,801 $6,406,875 $244,606,631 $360,537 $360,537 $360,537 $1,869,201 $217,801 $6,406,875 N/A N/A Research and Development N/A N/A Employment Service Cluster "CON016123" "FY23YALICLUGA04" "SECAGD21CA3082" "431579" "431634" "CBPSA20-SAVSU01" "SWLIN000149900A" "SLMAQM19GR2390" "CON014650" "CON017021" "SNEAAC20CA0028" $3,592,207 $21,550 $24,000 $171,785 $3,809,542 $130,452 $13,112 $7,304 $126,028 $15,934 $101,273 $8,525 $4,290 -$885 $6,047,090 $41,894 $317,771 $13,111 $653,145 $357,968 $224,851 $251,233 $416,420 $301,784 $22,781 $540,566 $9,594,647 $406,918 $406,918 $406,918 $406,918 $406,918 $406,918 $406,918 $406,918 -$885 $6,047,090 $41,894 $984,027 $984,027 $984,027 $357,968 $224,851 $251,233 $416,420 $324,565 $324,565 $540,566 N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development N/A Research and Development Research and Development N/A Research and Development Research and Development "17-166" "232617 (GT)" "HR 01-57B" "NCHRP-226" "S230002" "UFDSP00011673 AMEND. 5" "UFDSP00011673" "CTEDD 2022 022-01" "150188432065UGARF01" "1-578560-GTRC" "WVMETVAGGBU5" "63828383-4" $32,939,481 $126,511 $1,115,654 $469,751 $31,251 $59,456,191 $33,204,632 $126,511 $332,122 $6,466,915 $64,781 $40,889 $36,617 $75,718 $88,019 $315,880 $26,768 $528,235 -$22 $42,947 $100,069,291 $216,433 $297,739 $1,520,799,317 $166,679 $33,331,143 $33,331,143 $7,447,709 $7,447,709 $7,447,709 $7,447,709 $7,447,709 $7,447,709 $7,447,709 $7,447,709 $7,447,709 $571,160 $571,160 $571,160 $1,622,537,978 $1,622,537,978 $1,622,537,978 $1,622,537,978 N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development N/A N/A Research and Development N/A $1,622,537,978 Research and Development Cluster Total $74,188,019 $74,188,019 $74,188,019 $74,188,019 $0 $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $31,190,101 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $1,618,902,862 C-39 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 20.205 20.205 20.205 20.205 Federal Awarding Agency/Program Title Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction 20.205 Highway Planning and Construction 20.205 20.215 20.215 20.215 Highway Planning and Construction Highway Training and Education Highway Training and Education Highway Training and Education 20.218 20.219 20.232 20.235 20.237 20.325 20.500 20.500 20.505 20.507 20.507 20.507 20.507 Motor Carrier Safety Assistance Recreational Trails Program Commercial Driver's License Program Implementation Grant Commercial Motor Vehicle Operator Safety Training Grants Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements Consolidated Rail Infrastructure and Safety Improvements Federal Transit Capital Investment Grants Federal Transit Capital Investment Grants Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research COVID-19 - Federal Transit Formula Grants COVID-19 - Federal Transit Formula Grants Federal Transit Formula Grants Federal Transit Formula Grants 20.509 20.509 COVID-19 - Formula Grants for Rural Areas and Tribal Transit Program Formula Grants for Rural Areas and Tribal Transit Program 20.513 20.513 20.513 20.522 20.526 20.526 20.528 20.529 20.530 COVID-19 - Enhanced Mobility of Seniors and Individuals with Disabilities Enhanced Mobility of Seniors and Individuals with Disabilities Enhanced Mobility of Seniors and Individuals with Disabilities Alternatives Analysis Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program Bus Testing Public Transportation Innovation 20.600 20.600 State and Community Highway Safety State and Community Highway Safety 20.600 State and Community Highway Safety 20.600 20.600 20.614 20.615 20.616 20.700 State and Community Highway Safety State and Community Highway Safety National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants and Cooperative Agreements E-911 Grant Program National Priority Safety Programs Pipeline Safety Program State Base Grant 20.701 20.701 University Transportation Centers Program University Transportation Centers Program 20.701 20.701 20.701 University Transportation Centers Program University Transportation Centers Program University Transportation Centers Program 20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants 20.724 Pipeline Safety Research Competitive Academic Agreement Program (CAAP) 20.823 Port Infrastructure Development Program 20.901 Payments for Essential Air Services 20.930 Payments for Small Community Air Service Development 20.934 Nationally Significant Freight and Highway Projects Total Department of Transportation Department of the Treasury Additional Award Identification (Optional) Name of Funder Pass-Through Entity National Academy of Sciences University of California, Davis University of Florida University of Florida University of Illinois at UrbanaChampaign University of Maryland, Baltimore County University of Florida COVID-19 COVID-19 COVID-19 COVID-19 Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Missouri University of Science and Technology Missouri University of Science and Technology Purdue University Texas A&M University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-40 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "HR-01-60" "A17-0183-S002" "AMEND 20 (UFDSP00011673)" "AMENDMENT 24" "087795-17555" "108649-Z9815201" "AMEND 20- (UFDSP00011673)" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $71,935 $1,622,537,978 $668,589 $1,622,537,978 $95,009 $1,622,537,978 $466 $1,622,537,978 Cluster Name Research and Development Research and Development Research and Development Research and Development $80,565 $1,622,537,978 Research and Development $644,500 $263,008 $71,955 $128,778 $14,952 $12,852 $13,306,089 $855,435 $606,745 $575,603 $292,644 $4,287,314 $3,176,739 $263,008 $1,622,537,978 $156,582 $156,582 $156,582 $13,306,089 $855,435 $606,745 $575,603 $292,644 $4,287,314 $3,439,747 $3,439,747 Research and Development N/A Research and Development Research and Development Federal Motor Carrier Safety Assistance (FMCSA) N/A N/A N/A Federal Motor Carrier Safety Assistance (FMCSA) N/A Federal Transit Cluster Federal Transit Cluster $3,040,560 $3,250,782 $7,975,812 $3,338,998 $5,795,799 $3,250,782 $15,701,109 $7,975,812 $3,338,998 $32,723,502 $32,723,502 $32,723,502 $32,723,502 N/A Federal Transit Cluster Federal Transit Cluster Federal Transit Cluster Federal Transit Cluster $6,139,850 $9,696,022 $38,906,191 N/A $16,775,208 $29,210,169 $38,906,191 N/A $734,382 $13,732,036 $734,382 $4,821 $15,071,045 $22,800 $15,810,248 $15,810,248 $15,810,248 $22,800 Transit Services Programs Cluster Transit Services Programs Cluster Transit Services Programs Cluster N/A $149,744 $3,682,287 Federal Transit Cluster $3,379,903 $3,532,543 $3,682,287 Federal Transit Cluster $349,804 $349,804 N/A $465,286 $465,286 N/A $188,815 $188,815 N/A "39G2919" "431628" "431687" "#0055082-02D" "00055082-02C" "16100096-024" "12-S171237" $11,902,759 $620,219 $182,888 $162,780,746 $340 $2,082 $3,308 $6,822 $12,222,750 $140,153 -$2,834 $9,968,964 $1,072,843 $35,287 $256,080 $96,515 $52,838 $7,168 $548,726 $46,460 $18,696,318 $2,587 $89,054 $93,206 $1,826,234,747 $12,235,302 $12,235,302 $12,235,302 $12,235,302 $12,235,302 $140,153 -$2,834 $9,968,964 $1,072,843 $447,888 $447,888 $447,888 $447,888 $447,888 $548,726 $46,460 $18,696,318 $2,587 $89,054 $93,206 Highway Safety Cluster Highway Safety Cluster Research and Development Research and Development Highway Safety Cluster N/A N/A Highway Safety Cluster N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development N/A Research and Development N/A N/A Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $13,598,733 $0 $0 $0 $13,598,733 $0 $39,845,536 $39,845,536 $0 $39,845,536 $39,845,536 $39,845,536 $39,845,536 $0 $0 $15,810,248 $15,810,248 $15,810,248 $0 $39,845,536 $39,845,536 $0 $0 $0 $22,194,136 $22,194,136 $1,618,902,862 $1,618,902,862 $22,194,136 $0 $0 $22,194,136 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $0 $0 C-41 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 21.009 21.016 21.019 21.023 21.026 21.027 21.027 Federal Awarding Agency/Program Title Volunteer Income Tax Assistance (VITA) Matching Grant Program Equitable Sharing COVID-19 - Coronavirus Relief Fund COVID-19 - Emergency Rental Assistance Program COVID-19 - Homeowner Assistance Fund COVID-19 - Coronavirus State and Local Fiscal Recovery Funds COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.029 COVID-19 - Coronavirus Capital Projects Fund Total Department of Treasury Appalachian Regional Commission 23.002 Appalachian Area Development 23.011 Appalachian Research, Technical Assistance, and Demonstration Projects Total Appalachian Regional Commission Equal Employment Opportunity Commission 30.001 Employment Discrimination Title VII of the Civil Rights Act of 1964 Total Equal Employment Opportunity Commission Federal Communications Commission 32.006 COVID-19 - COVID-19 Telehealth Program Total Federal Communications Commission General Services Administration 39.003 Donation of Federal Surplus Personal Property 39.RD AMERICAN SYSTEMS subcontract 39.RD GTRI AS THE SME FOR DATA INTERNAL COLLABORATION - JAMES RAINS - EDUCATIONAL PROJECT- 39.RD CAPSTONE DESIGN AY2021 39.RD Jacobs Technology, Inc. 39.RD JMPS FV FY21-22 Labor 39.RD LARP ITEAMS-Dynetics 39.RD ROCK PO SUBCONTRACT FROM Total General Services Administration Library of Congress 42.014 Affiliate Centers for the Book Programming Grants Community Assets in Support of Teaching and Learning: Celebrating the 42.U14 Golden Blocks through Multigenre Texts Total Library of Congress National Aeronautics and Space Administration 43.001 43.001 43.001 43.001 COVID-19 - Science Science Science Science 43.001 43.001 Science Science 43.001 Science 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 Science Science Science Science Science Science Science Science 43.001 43.001 43.001 43.001 43.001 Science Science Science Science Science Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 Fulton County Georgia Southern University Research and Service Foundation, Inc. COVID-19 S21043 1153-01-00-06 EDUCATIONAL AGMT B1244010003 5300027015 R1 DI-SC-21-60 1153-01-02-06 Jacobs Technology, Inc. Eccalon, LLC Jacobs Technology, Inc. Northrop Grumman Corporation Dynetics, Inc. Jacobs Technology, Inc. Teaching with Primary Sources Waynesburg University COVID-19 The University of Alabama In Huntsville SETI Institute Analytical Mechanics Associates, Inc. Auburn University Bay Area Environmental Research Institute California Institute of Technology Clemson University Continuum Dynamics, Inc. Cornell University Dartmouth College EdgeDweller Inc. Florida International University Florida State University Georgia Southern University Research and Service Foundation, Inc. Global Technology Connection, Inc. Global Technology Connection, Inc. Jacobs Technology, Inc. Jacobs Technology, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-42 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "22-0328" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $44,124 $44,124 $288,449 $288,449 -$1,307,916 -$1,307,916 $351,449,227 $351,449,227 $89,773,115 $89,773,115 $1,223,646 $1,366,033,129 $36,234 $1,366,033,129 Cluster Name Research and Development N/A N/A N/A N/A N/A N/A "39G2957" $243,141,428 $243,141,428 $172,424 $1,364,600,825 $430,000 $1,806,710,128 $1,366,033,129 $1,366,033,129 $430,000 Research and Development N/A N/A $1,774,572 $1,795,002 $1,795,002 N/A $580,715 $580,715 N/A $1,774,572 $2,375,717 $27,838 $27,838 N/A $0 $27,838 $5,413 $5,413 N/A $0 $5,413 "1153-01-00-06" "AWD-002492" "B1244010003" "5300027015 R1" "DI-SC-21-60" "1153-01-02-06" $4,115,826 $195,303 $732 -$32,803 $349,103 $1,760,673 $205,580 -$9,775 $0 $6,584,639 $4,115,826 $2,468,813 $2,468,813 $2,468,813 $2,468,813 $2,468,813 $2,468,813 $2,468,813 N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "GRANT NO GA08C0016" $66,329 $5,010 $0 $71,339 $66,329 $5,010 Research and Development N/A "2020-1287" "SC 3819" "RSES.C2.10.00009" "22PHYS209394UGRF" "AGMT DTD 7/14/2022" "1692937" "21262042013329" "146215" "142075-21984" "R1549" "147067" "640" "R000003028" "39G1784" "147285" "151283" "21N0146" "22N00163" $9,365 $3,187 $844 $690,632 $13,696 $38,549 $29,663 $5,234 $11,347 $129,570 $181,414 $23,381 $1,065 $103,743 $254,774 $30,239 $382 $50,847 $196 $166,250 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $0 $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-43 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science 43.001 Science 43.001 Science 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 43.001 Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science 43.001 Science 43.001 Science 43.001 Science 43.001 Science 43.001 Science 43.001 Science 43.001 Science 43.001 43.001 43.001 Science Science Science 43.001 Science 43.001 43.001 Science Science 43.001 Science 43.001 43.001 43.001 43.001 43.002 43.002 43.002 43.002 43.002 Science Science Science Science Aeronautics Aeronautics Aeronautics Aeronautics Aeronautics 43.002 Aeronautics 43.002 Aeronautics Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity Jacobs Technology, Inc. Jacobs Technology, Inc. Jacobs Technology, Inc. Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory Jet Propulsion Laboratory LMI Systems, Inc. Massachusetts Institute of Technology Massachusetts Institute of Technology Massachusetts Institute of Technology North Carolina State University Northern Arizona University Ohio State University Pennsylvania State University Pennsylvania State University Physical Sciences, Inc. Plasma Processes, LLC SETI Institute Southwest Research Institute Space Dynamics Laboratory Space Telescope Science Institute Space Telescope Science Institute Spelman College Stanford University The National Institute of Aerospace The National Institute of Aerospace The National Institute of Aerospace The National Institute of Aerospace The National Institute of Aerospace The National Institute of Aerospace The National Institute of Aerospace The University of Alabama In Huntsville University of Arizona University of California University of California, Riverside University of California, Riverside University of Central Florida University of Illinois at UrbanaChampaign University of Maryland Foundation, Inc. University of Southern California Vanderbilt University Crown Consulting, Inc. Jacobs Technology, Inc. Jet Propulsion Laboratory North Carolina Agricultural and Technical State University OEwaves, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-44 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "80MSFC18C0011" "PO23N00028" "PO23N00111" "1650969" "1660879" "1665462" "1670431" "1671083" "1671441" "1671740" "1681593" "1693704" "1695984" "CON016191" "CON016498" "PO20-00435; TO02 NASA TO55" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $28,609 $17,717,501 $15,957 $17,717,501 $73,383 $17,717,501 $17,818 $17,717,501 -$46 $17,717,501 $249,066 $17,717,501 $34,311 $17,717,501 $16,002 $17,717,501 $235,364 $17,717,501 $25,429 $17,717,501 $55,667 $17,717,501 $10,404 $17,717,501 $7,020 $17,717,501 $26,750 $17,717,501 $40,740 $17,717,501 $97,701 $17,717,501 "MIT-GT-S5255" $61,403 $17,717,501 "S4102/750175" $83,481 $17,717,501 "S5609 PO# 710872" "2020-0613-01" "1003545" "60061601" "5953-GTRC-NASA-B50G" "S001845-NASA" "SC 10-19301-104830-46" "6006-040-JK-073021" "SC3923" "699054X/15.12029" "CP0065524" "80NSSC21K1053" "CON012814" "23040-01-01" "CON015829" $82,986 $18,913 $24,851 $9,092 $2 $637,990 $82,038 $128,884 $14,787 $167,235 $127,366 $35,646 $35,930 $1,790 $66,566 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $17,717,501 "201201-GTRC" $243,352 $17,717,501 "202071" $87,945 $17,717,501 "202078-GTRC" $732,097 $17,717,501 "202092-GTRC" $394 $17,717,501 "202105-GTRC" $125,000 $17,717,501 "302001-GTRC" $124,002 $17,717,501 "T13-6500-GT" $2,614,177 $17,717,501 "2019-043" "PO# 109150" "10611" $7,486 $58,215 $37,554 $17,717,501 $17,717,501 $17,717,501 "S-000728" -$1,130 $17,717,501 "S-001436" "16306A16" $114,859 $234,766 $17,717,501 $17,717,501 "109694-19062" $29,679 $17,717,501 "121328Z6487201" "SCON-00003914" "OSA00000129" "TASK ORDER 02" "PO # 20N0379" "1659103" $1,907,535 $2,083,995 $3,130 $35,851 $47,545 $8,965,066 $44,896 $4,137,538 $214,418 $14,628 $53,380 $17,717,501 $17,717,501 $17,717,501 $17,717,501 $5,711,935 $5,711,935 $5,711,935 $5,711,935 $5,711,935 "220072A" $591,765 $5,711,935 "AGMT. 142585 DATED 04-07-2020" $4,455 $5,711,935 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-45 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 43.002 Aeronautics Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity Stanford University 43.002 43.002 43.003 Aeronautics Aeronautics Exploration The National Institute of Aerospace University of Texas at Austin 43.008 43.008 43.008 43.008 43.008 Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Prairie View A&M University 43.008 43.008 43.008 43.009 43.012 43.012 43.012 43.012 43.012 Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Safety, Security and Mission Services Space Technology Space Technology Space Technology Space Technology Space Technology The National Institute of Aerospace Xavier University of Louisiana Space Telescope Science Institute Auburn University Baylor University Massachusetts Institute of Technology 43.012 Space Technology Michigan Technological University 43.012 Space Technology 43.012 Space Technology 43.RD Missing Link In Massive Binary Star Evolution Total National Aeronautics and Space Administration CON011669 New Jersey Institute of Technology University of California, Davis Space Telescope Science Institute Institute of Museum and Library Services or National Endowment for the Arts or National Endowment for the Humanities 45.024 Promotion of the Arts Grants to Organizations and Individuals 45.025 COVID-19 - Promotion of the Arts Partnership Agreements COVID-19 45.025 Promotion of the Arts Partnership Agreements 45.129 Promotion of the Humanities Federal/State Partnership 45.129 Promotion of the Humanities Federal/State Partnership 45.129 Promotion of the Humanities Federal/State Partnership 45.130 Promotion of the Humanities Challenge Grants 45.149 Promotion of the Humanities Division of Preservation and Access 45.149 Promotion of the Humanities Division of Preservation and Access 45.149 Promotion of the Humanities Division of Preservation and Access 45.160 45.160 45.161 45.162 45.163 45.163 45.163 45.164 45.164 Promotion of the Humanities Fellowships and Stipends Promotion of the Humanities Fellowships and Stipends Promotion of the Humanities Research Promotion of the Humanities Teaching and Learning Resources and Curriculum Development Promotion of the Humanities Professional Development Promotion of the Humanities Professional Development Promotion of the Humanities Professional Development Promotion of the Humanities Public Programs Promotion of the Humanities Public Programs 45.164 Promotion of the Humanities Public Programs 45.169 45.169 Promotion of the Humanities Office of Digital Humanities Promotion of the Humanities Office of Digital Humanities Georgia Council for the Arts Georgia Humanities Council Georgia Humanities Council Georgia Humanities Council Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Yale University Weber State University National Writing Project Association of Tribal Archives, Libraries, and Museums South Carolina Department of Natural Resources Georgia Southern University Research 45.169 Promotion of the Humanities Office of Digital Humanities and Service Foundation, Inc. South Carolina Department of 45.169 Promotion of the Humanities Office of Digital Humanities Natural Resources 45.310 Grants to States 45.312 National Leadership Grants Atlanta-Fulton County Zoo, Inc. 45.313 Laura Bush 21st Century Librarian Program University of South Carolina 45.313 Laura Bush 21st Century Librarian Program Total Institute of Museum and Library Services or National Endowment for the Arts or National Endowment for the Humanities National Science Foundation 47.041 COVID-19 - Engineering 47.041 Engineering COVID-19 Rensselaer Polytechnic Institute American Society for Engineering Education Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-46 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "62485886-176172" "602003" "#133480" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $339,561 $5,711,935 $153,680 $355,902 -$44,608 $293,264 $5,711,935 $5,711,935 $293,264 Cluster Name Research and Development Research and Development Research and Development Research and Development "39G0719B" "431596" "M2000595/S200508" "201089-GTRC" "ORSP-21-216812-01A" "HSTAR13899001A" "22-AMSTC-209400-GTRC" "1001423-01" "S5684 - PO 754493" "1607060Z4" "CON015047" "A19-2477-S002" "CON011669" $151,475 $1,653,535 $5,950,220 $7,707 $42,200 $142,158 $2,352 $66,721 $18,303 $43,383 $1,221,194 -$1 $213,369 $3,424,119 $291,621 $26,940 $18,774 $119,202 $22,984 $491,229 $3,082 $29,878,037 $1,544,018 $1,544,018 $1,544,018 $1,544,018 $1,544,018 $1,544,018 $1,544,018 $1,544,018 -$1 $4,608,238 $4,608,238 $4,608,238 $4,608,238 $4,608,238 $4,608,238 $4,608,238 $4,608,238 $3,082 N/A Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "FY23P56" "ZSO-283173-21" "ARP2172" "CON016121" "431686" "431708" "CON-80004293(GR119491)" "366007" "ZOR-283604-21" "2035" "R4KMT5FTBBJ7" $903,855 $9,277 $7,483 $903,855 $9,332 $14,468 $14,185 $15,889 $22,920 $32,031 $150,952 $5,444 $3,829 $38,381 $20,909 $44,959 $20,007 $138,131 $246,654 $63,915 $10,000 $2,640 $249 $118,654 $7,483 $913,187 $913,187 $44,542 $44,542 $44,542 $22,920 $188,427 $188,427 $188,427 $42,210 $42,210 $20,909 $44,959 $404,792 $404,792 $404,792 $76,555 $76,555 $76,555 $134,354 $134,354 Research and Development N/A Research and Development N/A Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A Research and Development N/A N/A Research and Development N/A Research and Development "39G2901" "SCNDR FY2021040" "GREATAPE" "J22LNTMEDP73" $913,132 $7,749 $7,702 $6,714,389 $18,997 $10,691 $2,027 $8,646,442 $134,354 $134,354 $6,714,389 $18,997 $12,718 $12,718 Research and Development Research and Development N/A Research and Development N/A N/A "CON013861" "769-2072" $16,430 $18,553 $31,775,466 $31,775,466 Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $0 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 C-47 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 47.041 Engineering 47.041 47.041 47.041 Engineering Engineering Engineering 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Federal Awarding Agency/Program Title 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 47.041 Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity American Society for Engineering Education Arizona State University Arizona State University Atmospheric Technology Services Company Barnard College BiotecEra, Inc. BSCS Science Learning Carnegie Mellon University Columbia University Cornell University Florida International University George Washington University Georgia Southern University Research and Service Foundation, Inc. Hacks Hackers, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kepley BioSystems, Inc. Massachusetts Institute of Technology Massachusetts Institute of Technology Mississippi State University New York University North Carolina Agricultural and Technical State University North Carolina State University North Carolina State University Princeton University Princeton University Purdue University RotoYe, LLC Stanford University Teachers College, Columbia University Texas Tech University Health Sciences Center Tulane University University of California University of California, Davis University of California, San Diego University of Illinois at UrbanaChampaign University of Kentucky Research Foundation University of Maryland University of Massachusetts University of Massachusetts University of Massachusetts University of Massachusetts University of Massachusetts University of Massachusetts University of Minnesota University of Texas at Austin University of Texas at Austin University of Texas at Dallas University of Washington University of Washington University of Wisconsin - Madison University of Wisconsin - Madison Vertex Aerospace, LLC Wichita State University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-48 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "769-2108" "15-741" "ASUB00001126" "238-01" "GT-1828168" "RBIOTRR722231CV" "2020-20" "1123649-463151" "2(GG013222)" "143935-21767" "710" "18-S10" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $2,160,733 $31,775,466 $76,775 $789,376 $35,866 $31,775,466 $31,775,466 $31,775,466 -$4,063 $24,614 -$8 $91,798 $164,006 $25,359 $12,438 $32,418 $19,086 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-5" "49100421C0037" "431516" "431610" "431621" "431684" "1819562" "5710003973" "S4009/ 756419" "011900.327262.02" "CON012691" "281230C" "2017-2662-01" "NSF 21-529" "SUB0000385" "SUB0000570" "10001522-041" "P2_GT_LIDAR" "63056934-267352" "513147" "21P735-01" "TUL-SCC-557922-20-21" "CON015029" "A18-0727-S001" "706142" "101397-18222" "320004377-22-075" "117029-Z4017202" "S5210039055A221" "S5800041772C521" "S5800041772D121" "S5800041772S221" "S5800041772S222" "S5800041772S227" "SSA 146903" "UTA-001387" "UTAUS-SUB00000185" "23011443" "153525" "UWSC10741 BPO NO. 34658" "2375" "2543" "150970" "230024-23-00811" $500,483 $750 $16,620 $4,000 $7,626 $18,727 $4,739 $13,270 $199,677 $41,670 $79,383 $97,390 $118 $14,374 $13,403 $115,862 $20,318 $66,774 $74,025 $37 $248,697 $31,934 $16,904 -$21,444 $27,459 $40,797 $59,207 $52,451 $23,615 $30,011 $31,898 $20,181 $6,601 $13,612 $2,808 $41,633 $127,840 $26,089 $47,172 $11,068 $65,217 $143,411 $8,476 $37,183 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 $31,775,466 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-49 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 47.041 47.049 47.049 47.049 Federal Awarding Agency/Program Title Engineering Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences 47.049 47.049 47.049 47.049 Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.050 47.050 47.050 47.050 Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences Mathematical and Physical Sciences COVID-19 - Geosciences Geosciences Geosciences Geosciences 47.050 47.050 47.050 47.050 47.050 47.050 47.050 47.050 47.070 47.070 47.070 Geosciences Geosciences Geosciences Geosciences Geosciences Geosciences Geosciences Geosciences Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 American Physical Society Association of University Centers On Disabilities Cornell University Emory University Furman University Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation University of California University of Illinois University of Washington University of Wisconsin - Madison University of Wisconsin - Madison University of Wisconsin - Madison Virginia Polytechnic Institute and State University Virginia Polytechnic Institute and State University Virginia Polytechnic Institute and State University Washington University in St. Louis Catholic University of America Columbia University Georgia Southern University Research and Service Foundation, Inc. Stanford University University of California, San Diego University of California, San Diego University of Nebraska University of North Carolina Wilmington Woods Hole Oceanographic Institution Computing Research Association Computing Research Association Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-50 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "PT-004-2020" "CON017806" "75548-20733" "A373696" "FU1081-GR" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $4,077,487 $25,930,019 $31,775,466 $451 $20,747,579 $2,388,918 $20,747,579 $2,829 $20,747,579 $19,105 $83,966 $160,620 $34,306 $20,747,579 $20,747,579 $20,747,579 $20,747,579 Cluster Name Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-6" "431506" "431539" "431543" "431571" "431617" "431622" "431643" "431650" "431656" "431657" "431660" "431667" "11130" "19244" "UWSC12980" "2387" "293" "841" "480438-19105" "48050419105" "480718-19105" "Sub WU-22-0233" "CON017181" "2(GG013237)" $531,319 $228,871 $23,062 $24,034 $46,418 $17,302 $70,305 $47,886 $37,217 $61,405 $22,347 $55,273 $9,634 $7,798 $49,485 $14,350 $94,209 $130,681 $44,277 $40,309 $4,284 $1,080,952 $53,322 $28,954 $15,865,009 $2,178 $20,036 $176,059 $83,395 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $20,747,579 $19,109,698 $19,109,698 $19,109,698 $19,109,698 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-7" "6.27E+13" "705938" "83829300" "25-0514-0228-004" "5779101806" "81958900" "2021CIF-GEORGIA TECH-38" "2021CIF-GEORGIA TECH-39" $2,378,475 $22,422 $27,539 $4,749 $35,482 $1,705 $371 $545,853 $18,189,909 $23,706 $67,811 $19,583 $19,109,698 $19,109,698 $19,109,698 $19,109,698 $19,109,698 $19,109,698 $19,109,698 $19,109,698 $24,193,494 $24,193,494 $24,193,494 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-51 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 47.070 47.070 Federal Awarding Agency/Program Title Computer and Information Science and Engineering Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 47.070 47.070 47.070 Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering 47.070 47.070 Computer and Information Science and Engineering Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 47.070 Computer and Information Science and Engineering Computer and Information Science and Engineering 47.070 47.070 47.070 47.070 47.070 47.070 Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 47.070 47.070 47.070 47.074 47.074 Computer and Information Science and Engineering Computer and Information Science and Engineering COVID-19 - Computer and Information Science and Engineering Biological Sciences Biological Sciences 47.074 47.074 47.074 47.074 47.074 47.074 Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences 47.074 Biological Sciences 47.074 47.074 47.074 47.074 47.074 47.074 Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Additional Award Identification (Optional) Name of Funder Pass-Through Entity Computing Research Association Johns Hopkins University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Massachusetts Institute of Technology Northeastern University University of Arizona University of California University of California, Santa Barbara University of Chicago University of Illinois at Urbana- Champaign University of Illinois at Urbana- Champaign University of North Carolina University of North Carolina at Chapel Hill University of Tennessee University of Tennessee University of Texas at Austin University of Texas at Austin University of Utah Virginia Polytechnic Institute and State University Virginia Polytechnic Institute and State University COVID-19 Arizona State University Cary Institute of Ecosystem Studies Cold Spring Harbor Laboratory Cornell University Cornell University Duke University George Mason University Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. Indiana University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-52 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CIF2020-GT-05" "2005091754" "431474" "431533" "431590" "431609" "431613" "431630" "431640" "431641" "431655" "431673" "431696" "S4021, PO#243310" "502658-78052" "3034120" "10542" "KK1926" "AWD064198 (SUB00000575)" "083842-16099" "108825-18963" "5115818" "OAC-1916454" "A19-0308-S001" "CON015656" "SUB00000703" "UTA19-001218" "10046930-GaTech" "480073-19034" "480366-19034" "CON010575" "3354200201912" "52580115 PO920" "20-08" "T.O. 1" "333-2684" "E2050637" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $145,805 $24,193,494 $71,408 $24,193,494 $58,792 $24,193,494 $37,332 $24,193,494 $48,779 $24,193,494 $25,842 $24,193,494 $53,931 $24,193,494 $21,544 $24,193,494 $17,181 $24,193,494 $21,062 $24,193,494 $6,594 $24,193,494 $1,256 $24,193,494 $58,233 $24,193,494 $8,342 $61,924 $40,338 $115,658 $24,193,494 $24,193,494 $24,193,494 $24,193,494 $130,599 $47,091 $24,193,494 $24,193,494 $161,571 $24,193,494 $54,077 $78,463 $24,193,494 $24,193,494 $30,851 -$372 $17,118 $46,120 $6,110 $148,743 $24,193,494 $24,193,494 $24,193,494 $24,193,494 $24,193,494 $24,193,494 $7,633 $24,193,494 $2,217,797 $41,426 $22,513,669 $5,274 $7,925 $1,367,301 $24,193,494 $24,193,494 $24,193,494 $19,410,225 $19,410,225 $261,368 $18,077 $15,569 $150,524 $13,578 $3,978 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $19,410,225 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G18A4" $1,940 $19,410,225 Research and Development "63828383-8" "9665" "431597" "431606" "431611" "431615" $372,681 $611 $82,025 $25,446 $25,807 $34,971 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $19,410,225 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-53 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 47.074 47.074 47.074 47.074 Biological Sciences Biological Sciences Biological Sciences Biological Sciences 47.074 47.074 47.074 47.074 Biological Sciences Biological Sciences Biological Sciences Biological Sciences 47.074 47.074 47.074 Biological Sciences Biological Sciences Biological Sciences 47.074 47.074 47.074 47.074 47.075 47.075 47.075 47.075 Biological Sciences Biological Sciences Biological Sciences COVID-19 - Biological Sciences COVID-19 - Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences 47.075 Social, Behavioral, and Economic Sciences 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.075 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences Social, Behavioral, and Economic Sciences COVID-19 - STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 47.076 STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Michigan State University Princeton University Swarthmore College The American Society for Cell Biology University of Arkansas University of California, Davis University of California, Davis University of California, Riverside University of Colorado University of Connecticut University of Puerto Rico, Ro Piedras University of Washington COVID-19 COVID-19 Arizona State University Florida Institute of Technology Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. Howard University Kennesaw State University Research and Service Foundation San Diego State University Research Foundation (SDSURF) Search Technologies Spelman College University Corporation for Atmospheric Research University of California University of Michigan University of Minnesota University of Nevada, Reno University of North Carolina at Charlotte University of North Carolina at Charlotte COVID-19 American Chemical Society American Chemical Society American Educational Research Association Auburn University Boise State University Clark Atlanta University Clark Atlanta University Clark Atlanta University Clemson University Clemson University Council of Graduate Schools Duke University Florida A&M University Florida State University Georgia Research Alliance Georgia Research Alliance Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. Indiana University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-54 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "431661" "RC110998A" "SUB0000263" "202102" "2110604" "UA2020114" "A180983S003" "A221825S002" "S-001571" "1550397" "UCHC7145356947" "2019-002" "11361" "ASUB00001037" "AWD-000584" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $27,974 $163,590 $66,927 $94,993 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $16,521 $40,098 $16,580 -$1,280 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $161,333 $12,369 $536,221 $19,410,225 $19,410,225 $19,410,225 $2,110,584 $34,276 $191 $15,801,361 $57,270 $14,279 -$250 $1,421,864 $61,675 $19,410,225 $19,410,225 $19,410,225 $19,410,225 $4,304,740 $4,304,740 $4,304,740 $4,304,740 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G1811" $17,843 $4,304,740 Research and Development "39G8482" "RHUXX000163290A" "431653" "CON016353" "STI-GTRC-18-1" "CON015133" "SUBAWD001498" "0350GXA572" "SUBK00010837" "H007008401" "UNR-22-20" "2019005801UGA" "2021045201UGA" "AGMT DTD 5/28/19" "AGMT DTD 6/17/2020" "1749275" "DMQNDJDHTDG4" "Sub 9682-PO138836" "CON015194" "HRD-1826797" "RSP-2018-033-215051-008" "22522062014171" "24542062015586" "CON017050" "333-2811" "C-5072" "CON009029" "2112532-GATECH" "98377" $218,036 $2,999 $27,876 $32,098 $10,911 $50,820 $41,079 $2,640 $21,928 $27,628 $4,275 $38,763 $2,544 $10,704 $2,515,064 $4,519 $21,462 $5,595,987 $22,852 $7,486 $24,392 $37,410 $12,000 $19,284 $115,127 $71,168 $31,019 $2,122 $72,341 $19,950 $11,795 $264,872 $3,732 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $4,304,740 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-10" $6,508 $150,065 $25,594,248 Research and Development "63828383-9" "CON015815" $428,041 $38,945 $25,594,248 $25,594,248 Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-55 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) 47.076 47.076 47.076 47.076 47.076 47.076 47.076 47.076 STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) 47.076 47.076 STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) 47.076 STEM Education (formerly Education and Human Resources) 47.076 47.076 STEM Education (formerly Education and Human Resources) STEM Education (formerly Education and Human Resources) 47.078 47.078 Polar Programs Polar Programs 47.078 Polar Programs 47.079 47.079 47.079 47.083 47.083 47.083 47.083 Office of International Science and Engineering Office of International Science and Engineering Office of International Science and Engineering Integrative Activities Integrative Activities Integrative Activities Integrative Activities Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kent State University Northwestern University Northwestern University Pennsylvania State University Portland State University Public Broadcasting Service Purdue University State of Minnesota TERC, Inc. University of Colorado University of Illinois at Urbana- Champaign University of Maryland University of New Mexico University of North Dakota University of Southern California University of Texas at Austin University of Utah University of Washington University of Wisconsin - Madison Vanderbilt University Virginia Polytechnic Institute and State University Woods Hole Oceanographic Institution Kennesaw State University Research and Service Foundation University of Kansas Center for Research Institute Georgia Southern University Research and Service Foundation, Inc. Arizona State University Eduworks Corporation Eduworks Corporation Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-56 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "431317" "431319" "431466" "431475" "431544" "431559" "431569" "431581" "431582" "431585" "431598" "431618" "431645" "431647" "431648" "431654" "431669" "402139-UGA" "SP0047261-PROJ0013382" "SP0049508-PROJ0013883" "DUE-2229983" "CON015482" "RPBSX000141800A" "10001843009" "P0032617" "12141" "1559732" "097202-17661" "87946-Z3550203" "03633987DK" "CON015670" "109196415" "UTA18001293" "10051874UG" "UWSC12121" "492K682" "CON014285" "28151" "A101541" "431692" "FY2022-008" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $4,385 $25,594,248 $26,313 $25,594,248 $2,118 $25,594,248 $9,031 $25,594,248 $192,665 $25,594,248 $2,782 $25,594,248 $50,557 $25,594,248 $38,081 $25,594,248 $15,673 $25,594,248 $111,264 $25,594,248 $13,872 $25,594,248 $28,046 $25,594,248 $11,418 $25,594,248 $8,695 $25,594,248 $34,497 $25,594,248 $5,615 $25,594,248 $15,662 $36,753 $15,238 -$76 $45,140 $11,104 $247,208 $36,454 $140 $31,264 $17,797 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $17,000 $28,977 $47,368 $9,785 $101,794 $17,965 $1,510 $16,055 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 $25,594,248 -$8,028 $23,974 $25,594,248 $25,594,248 $16,847 $25,594,248 $1,239,614 $19,771 $17,334,965 $25,594,248 $25,594,248 $18,425 $491,489 $513,450 $513,450 $3,536 $513,450 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G0747" "CON012160" "98375" "GAT6120" $473 $86,702 $238,430 $50,040 $31,509 $1,155,634 $4,565 -$4,055 $375,172 $375,172 $375,172 $1,898,991 $1,898,991 $1,898,991 $1,898,991 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-57 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 47.083 Integrative Activities 47.083 47.083 47.083 Integrative Activities Integrative Activities Integrative Activities 47.083 Integrative Activities 47.084 NSF Technology, Innovation, and Partnerships 47.084 NSF Technology, Innovation, and Partnerships 47.084 NSF Technology, Innovation, and Partnerships 47.084 NSF Technology, Innovation, and Partnerships 47.084 NSF Technology, Innovation, and Partnerships Determining the Structure of Biological Membranes through Adhesive 47.RD Emulsions 47.RD NSF IPA - Allen Moore Total National Science Foundation Office Of The Director Of National Intelligence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence 54.001 Intelligence Community Centers for Academic Excellence Total Office Of The Director Of National Intelligence Small Business Administration 59.037 Small Business Development Centers 59.037 Small Business Development Centers 59.044 Veterans Outreach Program 59.058 Federal and State Technology Partnership Program 59.059 Congressional Grants 59.061 State Trade Expansion 59.075 COVID-19 - Shuttered Venue Operators Grant Program Total Small Business Administration Department of Veterans Affairs 64.015 Veterans State Nursing Home Care 64.016 Veterans State Hospital Care 64.028 Post-9/11 Veterans Educational Assistance 64.054 Research and Development 64.054 Research and Development COVID-19 - Staff Sergeant Parker Gordon Fox Suicide Prevention Grant 64.055 Program 64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program 64.055 64.101 64.120 64.203 64.RD 64.RD 64.RD 64.U15 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program Burial Expenses Allowance for Veterans Post-Vietnam Era Veterans' Educational Assistance Veterans Cemetery Grants Program IPA - VA PALO ALTO HEALTH CARE IPA for Fang Liu VA-IPA VA Yellow Ribbon Program 64.U16 Research Contract for Augusta University Research Support Personnel 64.U17 Core Lab and Services Contract Total Department of Veterans Affairs Environmental Protection Agency 66.032 State Indoor Radon Grants Surveys, Studies, Research, Investigations, Demonstrations, and Special 66.034 Purpose Activities Relating to the Clean Air Act 66.039 Diesel Emission Reduction Act (DERA) National Grants 66.040 Diesel Emissions Reduction Act (DERA) State Grants 66.204 Multipurpose Grants to States and Tribes 66.419 66.433 Water Pollution Control State, Interstate, and Tribal Program Support State Underground Water Source Protection Additional Award Identification (Optional) Name of Funder Pass-Through Entity Eduworks Corporation Georgia Southern University Research and Service Foundation, Inc. Northwestern University University of Maryland University of Wisconsin - Madison George Washington University InversAI, Inc. TEGA Therapeutics, Inc. 1903965 2300601 Arizona State University Brown University Brown University Intel Federal, LLC Raytheon Company SRI International University of Maryland Georgia Southern University Research and Service Foundation, Inc. COVID-19 COVID-19 Kennesaw State University Research and Service Foundation CON012722 509-D35004 CON014968 2023 Award Year PO 509-D17105 PO 509D37101 Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-58 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "GAT9120" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $110,740 $1,898,991 Cluster Name Research and Development "39G3024" "CON013572" "104051-Z3820202" "1913" "22-S30" "FP00025886" "AWD00016453" $44,915 $12,825,208 $298,054 $38,857 $121,273 $142,414 $31,402 $121,531 $7,389 $3,139 $236,437 $49,172 $194,188 $148,566,321 $1,898,991 $1,898,991 $1,898,991 $1,898,991 $399,898 $399,898 $399,898 $399,898 $399,898 $243,360 $243,360 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "ASUB00000950" "1811" "2059" "CW2081704" "LTR DTD 25-MAR-2023" "PO73868" "152825" $362,502 $362,502 $228,159 $565,505 $82,409 $244,718 $181,602 $1,121 $187,860 $1,103 $1,492,477 $1,492,477 $1,492,477 $1,492,477 $1,492,477 $1,492,477 $1,492,477 $1,492,477 $1,492,477 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 "63828383-11" "431679" $147,850 $147,850 $0 $180,211 $4,329,945 $421,510 $54,982 $11,873 $181,408 $227,158 $5,407,087 $22,268,819 -$957 $1,676,677 $72,313 -$13,805 $2,073 $356,062 $230,994 $159,397 $843,321 $1,868,517 $36,389 $71,824 $41,100 $30,759 $668,192 $144,017 $28,455,692 $217,081 $1,236,459 $1,577,357 $114,609 $33,557 $467,474 $115,925 $4,510,156 $4,510,156 $421,510 $54,982 $11,873 $181,408 $227,158 N/A N/A N/A Research and Development Research and Development N/A Research and Development $22,268,819 -$957 $1,676,677 $58,508 $58,508 $589,129 $589,129 $589,129 $159,397 $843,321 $1,868,517 $149,313 $149,313 $149,313 $30,759 $668,192 $144,017 N/A Research and Development N/A N/A Research and Development Research and Development N/A Research and Development N/A N/A N/A Research and Development Research and Development Research and Development N/A N/A N/A $217,081 $1,236,459 $1,577,357 $114,609 $33,557 $467,474 $115,925 Research and Development N/A N/A N/A Research and Development N/A N/A $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $0 $0 $0 $1,618,902,862 $0 $0 C-59 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act 66.436 66.442 66.444 66.454 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act Water Infrastructure Improvements for the Nation Small and Underserved Communities Emerging Contaminants Grant Program Voluntary School and Child Care Lead Testing and Reduction Grant Program (SDWA 1464(d)) Water Quality Management Planning 66.458 66.460 66.461 Clean Water State Revolving Fund Nonpoint Source Implementation Grants Regional Wetland Program Development Grants 66.468 66.472 66.509 66.509 66.511 66.511 66.511 66.511 Drinking Water State Revolving Fund Beach Monitoring and Notification Program Implementation Grants Science To Achieve Results (STAR) Research Program Science To Achieve Results (STAR) Research Program Office of Research and Development Consolidated Research/Training/Fellowships Office of Research and Development Consolidated Research/Training/Fellowships Office of Research and Development Consolidated Research/Training/Fellowships Office of Research and Development Consolidated Research/Training/Fellowships 66.516 66.605 66.701 66.708 66.708 66.716 66.802 66.804 66.805 P3 Award: National Student Design Competition for Sustainability Performance Partnership Grants Toxic Substances Compliance Monitoring Cooperative Agreements Pollution Prevention Grants Program Pollution Prevention Grants Program Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements Underground Storage Tank (UST) Prevention, Detection, and Compliance Program Leaking Underground Storage Tank Trust Fund Corrective Action Program 66.808 66.808 Solid Waste Management Assistance Grants Solid Waste Management Assistance Grants 66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements 66.817 State and Tribal Response Program Grants 66.RD Trash Free Waters Total Environmental Protection Agency Nuclear Regulatory Commission 77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program 77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program Total Nuclear Regulatory Commission Department of Energy 81.008 Cybersecurity, Energy Security & Emergency Response (CESER) 81.041 State Energy Program 81.042 Weatherization Assistance for Low-Income Persons 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity Georgia Southern University Research and Service Foundation, Inc. National Association of Wetland Managers Ohio State University Health Effects Institute Lake Michigan Air Directors Consortium Georgia Southern University Research and Service Foundation, Inc. Extension Foundation Georgia Southern University Research and Service Foundation, Inc. CPRS0033/126 Eastern Research Group, Inc. Advanced Materials Scientia, LLC American Institute of Chemical Engineers (AIChE) Ames Laboratory Ames Laboratory Argonne National Laboratory Argonne National Laboratory Argonne National Laboratory Argonne National Laboratory Argonne National Laboratory Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-60 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "39G1882" $36,397 $119,394 $129,681 Research and Development "84039601" "SPC-1000005376/ GR124552" "4988-RFA20-1A/21-11" "AGMT DTD 9-29-2021" $28,949 $606,240 $50,598,096 $64,000 $34,798,372 $24,998 $10,287 $28,949 $606,240 $277,119 $50,598,096 $3,050,793 $51,830 $35,466,651 $337,180 $47,289 $571,549 $208,426 $311,347 $6,261 $321,924 $129,681 Research and Development $28,949 N/A $606,240 $277,119 $50,598,096 $3,050,793 $51,830 $35,466,651 $337,180 $618,838 $618,838 N/A N/A Clean Water State Revolving Fund Cluster N/A N/A Drinking Water State Revolving Fund Cluster N/A Research and Development Research and Development $847,958 Research and Development $847,958 Research and Development $847,958 Research and Development $847,958 Research and Development "39G3017" "SEXTF000143200A" $7,527 $11,961 $16,995,732 $23,984 $73,241 $16,996 $2,355 $4,395 $511,730 $1,673,162 $11,961 $16,995,732 $23,984 $90,237 $90,237 $2,355 $4,395 $511,730 $1,673,162 Research and Development N/A N/A N/A Research and Development Research and Development N/A N/A N/A "39G3021" "CPRS0033/126" $86,164,579 $24,234 $23,058 $106,132 $768,948 $46,698 $116,058,423 $47,292 $47,292 $106,132 $768,948 $46,698 Research and Development Research and Development N/A N/A Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $0 $0 $0 $50,598,096 $0 $0 $35,466,651 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 "DEP2C001" "Project 7.9" "SC-18-463" "SC-19-495" "0F-60145" "1F-60591" "2F-60088" "3F-60001" "3F-60014" $0 $127,959 $1,284,168 $5,851,041 $22,115 $114,384 $136,499 $793,528 $1,644,600 $6,520,703 $23,417 $997,606 $74,797 $199,151 $58,254 -$9,844 $24,747 $90,000 $207,245 $30,194 $136,499 $136,499 N/A Research and Development $793,528 $1,644,600 $6,520,703 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-61 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 81.049 81.049 81.049 81.049 81.049 81.049 Federal Awarding Agency/Program Title Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity Argonne National Laboratory Argonne National Laboratory Batelle Bert Thin Films, LLC Brookhaven National Laboratory Brown University California Institute of Technology Consolidated Nuclear Security, LLC Consolidated Nuclear Security, LLC Continuum Dynamics, Inc. CORMETECH, Inc. Dartmouth College Extreme Scale Solutions, LLC Florida State University Fluor Marine Propulsion, LLC GCAS, Inc. GE Gas Turbine Technology Center Georgia Southern University Research and Service Foundation, Inc. Global Technology Connection, Inc. Halliburton Honeywell International, Inc. Honeywell International, Inc. Honeywell International, Inc. Honeywell International, Inc. Honeywell International, Inc. Honeywell International, Inc. Honeywell International, Inc. Honeywell International, Inc. Idaho National Laboratory Idaho National Laboratory Idaho National Laboratory Idaho National Laboratory Idaho National Laboratory Idaho National Laboratory Inert Plasma Charging, LLC International Business Machines Corporation Johns Hopkins University Kennesaw State University Research and Service Foundation KeyLogic KeyLogic Lawrence Berkeley National Laboratory Lawrence Berkeley National Laboratory Lawrence Berkeley National Laboratory Lawrence Berkeley National Laboratory Lawrence Berkeley National Laboratory Lawrence Berkeley National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-62 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "AVTC12" "AVTC13" "644573" "152691" "343172" "1289" "S451338" "4300161789" "4300172993" "147072" "CM-DOE-002" "R1310" "149855" "R01436" "131210" "22-2038-01" "AGR DTD 27-SEP-2022" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $56,318 $36,068,059 $63,496 $36,068,059 $148,150 $36,068,059 $5,200 $36,068,059 $75,481 $36,068,059 $4,211 $36,068,059 $109,665 $36,068,059 $52,283 $36,068,059 $70,362 $146,698 $165,351 $68,387 $155,395 $24,962 $207,215 $30,805 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $195,776 $36,068,059 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-12" "147590" "DE-FG02-01ER54656" "DE-NA0002839" "N000037174" "N000421066" "N000423693" "N000424246" "N000429409" "N000469439" "N000485679" "226040" "254172" "255609" "256854" "273726" "279914" "9/2/2020 ATP" "PO DTD 3/2/2022" "2004690045" "431625" "5000-626-001" "5000-626-002" "7360408" "7587697" "7593297" "7616952" "7625419" "7661589" "B617458" "B636911" "B639903" "B643120" "B644118" "B650575" "B650911" $170,025 $10,261 $383,948 $9,549 $842,670 $23,230 $82,565 $108,388 $79,374 $28,804 $7,859 $23,641 $100,623 $6,501 $105,846 $71,095 $17,675 $96,000 $104,304 $23,330 $16,804 $54,639 $39,603 $154,024 $8,965 $93,582 $133,346 $91,166 $19,837 -$2 $58,640 $6 -$5,587 $178,790 $43,708 $130,337 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-63 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Lawrence Livermore National Laboratory Leidos, Inc. Los Alamos National Laboratory Los Alamos National Laboratory Los Alamos National Laboratory Los Alamos National Laboratory Los Alamos National Laboratory Los Alamos National Laboratory Massachusetts Institute of Technology Massachusetts Institute of Technology NAECO, LLC Osazda Energy, LLC Pacific Northwest National Laboratory Pacific Northwest National Laboratory Pacific Northwest National Laboratory Pacific Northwest National Laboratory Pacific Northwest National Laboratory Pacific Northwest National Laboratory Pacific Northwest National Laboratory Pennsylvania State University Pennsylvania State University Pennsylvania State University Phillips 66 Company Princeton University Saint-Gobain Research North America Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-64 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total "B651475" $40,271 $36,068,059 "B653933" $31,897 $36,068,059 "B655768" "P010230959" "613160" "628281" "633534" $44,474 -$221 $122,072 $26,544 $42,285 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 "C2103-547813-CW16680-EP50639" "C33332" "CW19783" $1,619,214 $77,162 $2,372,218 $36,068,059 $36,068,059 $36,068,059 "535932" $513,079 $36,068,059 "S5360PO849027" "AGR DTD 12-05-2022" "140532" $14,050 $36,634 -$8,286 $36,068,059 $36,068,059 $36,068,059 "525225" $27,995 $36,068,059 "535498" $113,550 $36,068,059 "619752" $71,304 $36,068,059 "635402" $23,012 $36,068,059 "649468" $32,172 $36,068,059 "660906" $1,194 $36,068,059 "673308" "S000014-EARPA" "S003204-NSF" "S003600-USDOE" "GTRC AGMT DTD. 12/08/2020" "SUB0000518" $35,302 $148,084 $61,872 $38,872 $429,808 $12,070 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 "AGR DTD 9/17/2021" "2001728" "2015247" "2032371" "2079964" "2080123" "2085524" "2088470" "2103933" "2104076" "2120337" "2146288" "2156722" "2170449" "2181623" "2197001" "2200840" "2201282" "2204587" "2204644" "2205488" "2205639" "2206492" "2208511" "2208925" "2210029" "2210236" "2211212" "2214568" "2217491" "2220704" "2243697" "2252364" "2256491" "2295870" $430,963 -$51 $8,079 $41 $48,857 $19,796 $15,444 $21,756 $109,852 $18,634 $56,021 $26,077 $196 $59 $831 $39,762 $45,125 $35,171 $219,039 $48,233 $91,073 $105,994 $91,770 $56,481 $158,088 $97,390 $7,061 $15,193 $27,228 $28,500 $65,448 $14,314 $40,814 $88,933 $106,590 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-65 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 Federal Awarding Agency/Program Title Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Sandia National Laboratories Savannah River National Laboratory Savannah River National Laboratory Savannah River National Laboratory Savannah River National Laboratory Savannah River National Laboratory Savannah River National Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory Solidia Technologies, Inc. Southern Company Stony Brook University, State University of New York Sustainable Manufacturing Innovation Alliance Corporation The Scripps Research Institute Tufts University University of Arizona University of Michigan University of Minnesota Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-66 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "2302413" "2302845" "2303121" "2308639" "2309893" "2311964" "2321430" "2322380" "2324303" "2325234" "2333195" "2335698" "2337470" "2339702" "2343910" "2354695" "2354877" "2358872" "2359215" "2361199" "2362549" "2382059" "2407978" "2409015" "2420481" "2421286" "2422655" "2426533" "2426642" "2427464" "2427637" "2427721" "2436059" "2440677" "2441995" "2446483" "2447101" "2449677" "2459731" "2460443" "2484695" "PO 2112650" "265739" "546198" "549431" "555848" "583196" "GT00005" "215043" "218262" "222023" "224727" "224919" "PO NO 013765" "62668" "68856-TASK 3, PROJ. 1119493" "AWD-101879" "5-57741" "DOE423_Wheeler" "688253" "SUBK00017478" "A003127003" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $94,884 $36,068,059 $96,309 $36,068,059 $13,074 $36,068,059 $28,635 $36,068,059 $9,619 $36,068,059 $374,333 $36,068,059 -$4,850 $36,068,059 $111,896 $36,068,059 $115,781 $36,068,059 $90,789 $36,068,059 $366,911 $36,068,059 $194,478 $36,068,059 $27,370 $36,068,059 $76,852 $36,068,059 $23,756 $36,068,059 $13,922 $36,068,059 $75,000 $36,068,059 $87,290 $36,068,059 $98,684 $36,068,059 $75,000 $36,068,059 $36,595 $36,068,059 $19,004 $36,068,059 $68,517 $36,068,059 $61,289 $36,068,059 $201,656 $36,068,059 $22,258 $36,068,059 $19,093 $36,068,059 $3,996 $36,068,059 $8,607 $36,068,059 $13,184 $36,068,059 $67,980 $36,068,059 $40,831 $36,068,059 $42,786 $36,068,059 $85,000 $36,068,059 $49,474 $36,068,059 $36,849 $36,068,059 $12,465 $36,068,059 $16,255 $36,068,059 $27,240 $36,068,059 $9,347 $36,068,059 $13,318 $36,068,059 $29,691 $36,068,059 $122 $36,068,059 $78,743 $36,068,059 $222,860 $36,068,059 $27,504 $36,068,059 $23,258 $36,068,059 $71,940 $36,068,059 $97,332 $36,068,059 $153,604 $36,068,059 $101,726 $36,068,059 $29,975 $36,068,059 $22,291 $86,499 -$9,575 $36,068,059 $36,068,059 $36,068,059 $2,215 $36,068,059 $3,529 $17,161 $587 $155,340 $69,619 $23,766 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-67 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 81.049 81.049 81.049 81.049 Federal Awarding Agency/Program Title Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.057 Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program Office of Science Financial Assistance Program University Coal Research 81.057 81.057 81.086 81.086 81.086 81.086 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.087 81.089 81.089 81.089 University Coal Research University Coal Research Conservation Research and Development Conservation Research and Development Conservation Research and Development Conservation Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Renewable Energy Research and Development Fossil Energy Research and Development Fossil Energy Research and Development Fossil Energy Research and Development 81.089 81.089 81.104 81.104 81.104 81.104 81.106 81.112 Fossil Energy Research and Development Fossil Energy Research and Development Environmental Remediation and Waste Processing and Disposal Environmental Remediation and Waste Processing and Disposal Environmental Remediation and Waste Processing and Disposal Environmental Remediation and Waste Processing and Disposal Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions Stewardship Science Grant Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Minnesota University of Pittsburgh University of Washington University of Washington University of Wisconsin - Madison UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC Vanderbilt University Florida A&M University Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Nikola Corporation University of California, San Diego University of Tennessee American Institute of Chemical Engineers (AIChE) American Institute of Chemical Engineers (AIChE) Arizona State University Electric Power Research Institute Gas Technology Institute (GTI Energy) Northwestern University Texas Tech University Health Sciences Center University of Arkansas University of California, San Diego University of Illinois at UrbanaChampaign University of Washington Yale University Florida A&M University Gas Technology Institute (GTI Energy) Georgia Southern University Research and Service Foundation, Inc. Global Thermostat SRS Community Reuse Organization SRS Community Reuse Organization SRS Community Reuse Organization Southern States Energy Board Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-68 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "A010319802" "AWD00001252 (415707-1)" "UWSC12420/BPO57272" "UWSC14090" "1272" "4000161873" "4000167866" "4000175377" "4000180433" "4000192646" "4000192834" "4000192842" "4000192884" "4000192889" "4000193240" "4000193275" "4000193316" "4000193660" "4000193834" "4000194317" "4000200212/CW34632" "CW33363/4000204419" "CW38531/4000200953" "CW38531/4000201007" "#19067-S12" "C-5133" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $37,128 $36,068,059 $77,728 $36,068,059 $122,443 $36,068,059 $50,696 $36,068,059 $2,255,950 $34,115 -$28,482 $1,861 $19,334 $169,311 $33,799 $155,013 $14,455 $12,448 $87,303 $28,920 $2,231 $344,709 $3,080 $77,225 $74,231 $11,500 $85,352 $5,000 $37,167 $271,934 $15,651,636 $69,886 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $36,068,059 $145,205 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3079" "431560" "GTRC 141800 DTD 05/26/2021" "705090" "A21-0468-S001" "AWD-101904" "DE-EE0007888-10-5" "ASUB00000586" "10012453" "S1082" "SP0045962-PROJ0012882" "210345-01" "UA2020-190" "1916-1689" "101795-18675" "UWSC11179" "CON013810" "C5161" "SR105 PROJ NO 23178" $144,125 $728,947 $556,631 $17,044 $58,275 $2,604 $1,962,555 $104,123 $127,090 $1 $2,963,585 $29,474 $568,982 $74,916 $165,559 $1,473 $1,902 $244,901 -$69 $110,332 $11,318 $33,125 $6,405 $1,680,043 $39,590 $145,205 $145,205 $2,196,372 $2,196,372 $2,196,372 $2,196,372 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $4,205,499 $1,957,271 $1,957,271 $1,957,271 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3060" "AGMT DTD 9/3/2021" "1998F0586" "DOE Award No. DE-DM0005227" "Workforce Opportunities in Regional Careers (WORC II)" "00000919" $80,225 $151,008 $288,768 $20,741 $177,407 $142,422 $318,891 $194,436 $1,957,271 $1,957,271 $629,338 $629,338 $629,338 $629,338 $318,891 $194,436 Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 C-69 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 81.113 81.113 81.113 Federal Awarding Agency/Program Title Defense Nuclear Nonproliferation Research Defense Nuclear Nonproliferation Research Defense Nuclear Nonproliferation Research 81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance 81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance 81.117 81.121 81.121 81.121 81.121 81.121 81.121 81.121 81.122 81.123 81.135 81.135 81.135 81.135 81.135 81.135 81.214 81.214 81.RD 81.RD 81.RD Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Nuclear Energy Research, Development and Demonstration Nuclear Energy Research, Development and Demonstration Nuclear Energy Research, Development and Demonstration Nuclear Energy Research, Development and Demonstration Nuclear Energy Research, Development and Demonstration Nuclear Energy Research, Development and Demonstration Nuclear Energy Research, Development and Demonstration Electricity Research, Development and Analysis National Nuclear Security Administration (NNSA) Minority Serving Institutions (MSI) Program Advanced Research Projects Agency - Energy Advanced Research Projects Agency - Energy Advanced Research Projects Agency - Energy Advanced Research Projects Agency - Energy Advanced Research Projects Agency - Energy Advanced Research Projects Agency - Energy Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis CBI Yrs 6-10 Characterization and Recovery of Critical Metals from Municipal Solid Waste Incineration Ashes Characterization of Metal-Utilization and Metal-Resistant Mechanisms of Isolates/Communities in Groundwater, Sediment and Bioreactors (ENIGMA FY20-24) 81.RD 81.RD 81.RD 81.RD Co2 Photocatalysis Coordination of Research within Tims Branch at SRS Critical Element Biomining - 2022 Crystal Chemistry of Actinide Halides and Chalcogenides 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD EASyer: Accelerating a method to evolve new enzymes Extreme Precipitation in E3SM-MMF Mineralogy and cation exchange capacity of F-Area aquifer Numerical Methods for Adaptive Sparse Grid Discretization Reinforcing International Nonproliferation Norms and Regimes Against Russian Malign Influence Solar Pollinator Habitat and Ecosystem Services in Georgia SREL R&D OF CEMENTITIOUS-TYPE MATERIALS AND SOIL 81.RD SRNS Tims Branch Wetland Scientific Focus Area 81.RD Subject Matter Experts (SME) in Regulatory and Policy Expertise 81.RD THE CENTER FOR BIOENERGY INNOVATION 81.RD Tilley Tuition Support SRNL Total Department of Energy Department of Education 84.002 Adult Education - Basic Grants to States 84.007 84.007 84.010 84.010 84.011 84.011 84.013 84.015 Federal Supplemental Educational Opportunity Grants Federal Supplemental Educational Opportunity Grants Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Migrant Education State Grant Program Migrant Education State Grant Program Title I State Agency Program for Neglected and Delinquent Children and Youth National Resource Centers Program for Foreign Language and Area Studies or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Michigan Kennesaw State University Research and Service Foundation Auburn University Syracuse University Texas A&M University Texas A&M University University of Tennessee University of North Texas Carnegie Mellon University Lehigh University University of Michigan University of Pittsburgh University of Washington RUTBA000161800A 579612 7481316 516654 3F-60048 512932 RBSRA000163930A XCE99201301 652253 598849 4000172831 607646 SUB-2022-10333 SRRA099188 448600 TOA # 0000547765 4000158359 592793 UT-Battelle, LLC Batelle Lawrence Berkeley National Laboratory Savannah River Nuclear Solutions, LLC Argonne National Laboratory Batelle Batelle National Renewable Energy Laboratory Batelle UT-Battelle, LLC Batelle Savannah River Remediation, LLC Savannah River Nuclear Solutions, LLC Batelle UT-Battelle, LLC Batelle Kennesaw State University Research and Service Foundation Baldwin County Public Schools Indiana University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-70 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "SUBK0009797" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $24,082 $4,240,833 $3,178,710 $4,039,575 $4,240,833 $177,176 $4,240,833 Cluster Name N/A Research and Development Research and Development $82,506 $361,817 N/A $34,854 $361,817 Research and Development "431638" "22-MREC-211755-GTRC" "#30308-05133-S01" "M2201185-28-520490-00002" "M2300676" "A20-0408-S0001" "1000004071" "1070254-427580" "#543891-78003" "SUBK00010993" "AWD00006486 (419518-1)" "UWSC13102" "RUTBA000161800A" "579612" $550,674 $366,291 $520,784 $244,457 $208,539 $1,578,474 $75,681 $23,376 $86,582 $21,238 $124,152 $526,167 $145,712 $67,477 $3,559,741 $3,169 $67,753 $55,564 $151,234 $215,018 $4,830,174 $1,041,055 $27,962 $361,817 $2,118,042 $2,118,042 $2,118,042 $2,118,042 $2,118,042 $2,118,042 $2,118,042 $526,167 $145,712 $3,904,938 $3,904,938 $3,904,938 $3,904,938 $3,904,938 $3,904,938 $5,045,192 $5,045,192 $4,147,642 $4,147,642 Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development "7481316" "516654" "3F-60048" "512932" "RBSRA000163930A" "XCE99201301" "598849" "4000172831" "607646" "SRRA099188" "448600" "TOA # 0000547765" "4000158359" "592793" $15,565,280 $393,341 -$78 $13,351 $17,272 $11,741 -$1 $105,766 $4,530 $21,213 $59,838 $2,953 -$80 $37,888 $56,365 $2,354,354 $172 $75,164,245 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 $4,147,642 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "431562" "36645/36687" $2,805,474 $589,625,743 $5,936,933 $74,444 $20,094,960 $2,063,201 $19,544,979 $54,374 $603,217,886 $330,674 $8,215,579 $2,824,328 $20,094,960 $21,608,180 $21,608,180 $603,272,260 $603,272,260 $8,546,253 $8,546,253 $2,824,328 N/A Student Financial Assistance Student Financial Assistance N/A N/A N/A N/A N/A "28185" $719 $396,413 N/A Cluster Total $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,934,082,125 $1,934,082,125 $0 $0 $0 $0 $0 $0 C-71 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 84.015 84.015 84.015 Federal Awarding Agency/Program Title National Resource Centers Program for Foreign Language and Area Studies or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program National Resource Centers Program for Foreign Language and Area Studies or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program National Resource Centers Program for Foreign Language and Area Studies or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity 84.016 84.021 84.022 84.027 84.027 Undergraduate International Studies and Foreign Language Programs Overseas Programs - Group Projects Abroad Overseas Programs - Doctoral Dissertation Research Abroad Special Education Grants to States Special Education Grants to States Clarke County School District 84.027 84.031 84.031 84.033 84.038 84.038 84.042 84.042 Special Education Grants to States Higher Education Institutional Aid Higher Education Institutional Aid Federal Work-Study Program Federal Perkins Loan (FPL)- Federal Capital Contributions Federal Perkins Loan (FPL)- Federal Capital Contributions TRIO Student Support Services TRIO Student Support Services Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation 84.042 84.044 84.044 84.047 84.047 84.047 84.047 84.047 84.047 84.047 84.048 84.048 84.051 84.063 84.063 84.063 84.066 TRIO Student Support Services TRIO Talent Search TRIO Talent Search TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound Career and Technical Education -- Basic Grants to States Career and Technical Education -- Basic Grants to States Career and Technical Education -- National Programs Federal Pell Grant Program Federal Pell Grant Program Federal Pell Grant Program TRIO Educational Opportunity Centers Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation CTAE Resource Network, Inc. Gwinnett County Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation 84.116 84.116 84.116 84.116 84.116 84.120 84.120 84.126 84.129 84.141 84.144 84.149 84.153 84.165 84.173 84.177 84.177 84.181 84.181 Fund for the Improvement of Postsecondary Education Fund for the Improvement of Postsecondary Education Fund for the Improvement of Postsecondary Education Fund for the Improvement of Postsecondary Education Fund for the Improvement of Postsecondary Education Minority Science and Engineering Improvement Minority Science and Engineering Improvement Rehabilitation Services Vocational Rehabilitation Grants to States Rehabilitation Long-Term Training Migrant Education High School Equivalency Program Migrant Education Coordination Program Migrant Education College Assistance Migrant Program Business and International Education Projects Magnet Schools Assistance Special Education Preschool Grants Rehabilitation Services Independent Living Services for Older Individuals Who are Blind Rehabilitation Services Independent Living Services for Older Individuals Who are Blind COVID-19 - Special Education-Grants for Infants and Families Special Education-Grants for Infants and Families Georgia Southern University Research and Service Foundation, Inc. Gwinnett County Winston-Salem State University Clayton County School District COVID-19 Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-72 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name $40,874 $396,413 N/A $82,833 $396,413 Research and Development "RCLCD0001097301" $6,480 $388,580,297 $271,987 $758 $129,096 $98,462 $3,508 $411,018,269 $396,413 Research and Development $758 $129,096 $98,462 $411,041,057 $411,041,057 N/A Research and Development Research and Development Research and Development Special Education Cluster (IDEA) "39G2053" "50-010" $19,280 $25,064,145 $281,657 $10,518,155 $76,027 $12,001,246 $2,366,528 $1,275,076 $411,041,057 $25,345,802 $25,345,802 $10,518,155 Special Education Cluster (IDEA) N/A Research and Development Student Financial Assistance $12,077,273 $12,077,273 $3,910,928 $3,910,928 Student Financial Assistance Student Financial Assistance Research and Development TRIO Cluster "39G1783" "431468" "431469" "431482" "431665" "431675" "CTAE6073" "CON013286" "431563" "431564" $19,410,125 $269,324 $454,406 $2,372,793 $76,401 $1,067,409 $6,031,227 $377,667 $75,274 $206,565 $233,804 $33,602 $50,261,876 $5,618 $835,172 $651,386,725 $75,331,153 $429,308 $3,910,928 $2,827,199 $2,827,199 $8,068,347 $8,068,347 $8,068,347 $8,068,347 $8,068,347 $8,068,347 $8,068,347 $50,295,478 $50,295,478 $5,618 $727,553,050 $727,553,050 $727,553,050 $429,308 TRIO Cluster Research and Development TRIO Cluster Research and Development Research and Development TRIO Cluster Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development Student Financial Assistance Student Financial Assistance Student Financial Assistance TRIO Cluster "39G1824" "AGR DTD 6-18-2021" "211420" "152387" $11,751,076 $770,365 $138,340 $25,326 $1,216,064 -$12 $64,188 $554,489 $85,616 $41,103,756 $695,261 $946,257 $46,035 $1,355,499 $62,694 $12,909 $11,855,230 $770,365 $853,963 $1,559,126 $13,895,039 $1,443,906 $1,443,906 $1,443,906 $1,443,906 $1,443,906 $640,105 $640,105 $41,103,756 $695,261 $946,257 $46,035 $1,355,499 $62,694 $12,909 $11,855,230 N/A Research and Development N/A Research and Development N/A N/A Research and Development N/A N/A N/A N/A N/A Research and Development Research and Development Special Education Cluster (IDEA) $1,624,328 N/A $1,624,328 $15,454,165 $15,454,165 Research and Development N/A N/A Cluster Total $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $422,892,779 $422,892,779 $0 $1,618,902,862 $1,934,082,125 $1,934,082,125 $1,934,082,125 $1,618,902,862 $11,233,342 $11,233,342 $1,618,902,862 $11,233,342 $1,618,902,862 $1,618,902,862 $11,233,342 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,934,082,125 $1,934,082,125 $1,934,082,125 $11,233,342 $0 $1,618,902,862 $0 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $422,892,779 $0 $1,618,902,862 $0 $0 C-73 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 84.184 84.184 84.184 84.187 84.196 84.200 84.200 84.206 School Safety National Activities School Safety National Activities School Safety National Activities Supported Employment Services for Individuals with the Most Significant Disabilities Education for Homeless Children and Youth Graduate Assistance in Areas of National Need Graduate Assistance in Areas of National Need Javits Gifted and Talented Students Education 84.206 Javits Gifted and Talented Students Education 84.215 84.217 84.217 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects TRIO McNair Post-Baccalaureate Achievement TRIO McNair Post-Baccalaureate Achievement 84.217 84.220 84.229 84.263 84.268 84.268 84.282 84.287 84.287 84.295 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.323 84.324 84.324 84.324 84.324 84.325 84.325 84.325 84.325 84.325 84.325 84.325 84.325 84.325 TRIO McNair Post-Baccalaureate Achievement Centers for International Business Education Language Resource Centers Innovative Rehabilitation Training Federal Direct Student Loans Federal Direct Student Loans Charter Schools Twenty-First Century Community Learning Centers Twenty-First Century Community Learning Centers Ready-To-Learn Television Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Education Research, Development and Dissemination Special Education - State Personnel Development Research in Special Education Research in Special Education Research in Special Education Research in Special Education Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Special Education - Personnel Development to Improve Services and Results for Children with Disabilities Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Purdue University Kennesaw State University Research and Service Foundation Georgia Southern University Research and Service Foundation, Inc. West Virginia University Research Corporation Kennesaw State University Research and Service Foundation Corporation for Public Broadcasting Arizona State University Arizona State University Arizona State University Kennesaw State University Research and Service Foundation Michigan State University University of Maryland, Baltimore County University of Memphis University of Memphis University of Minnesota University of North Texas University of Pittsburgh University of Southern California University of Texas at San Antonio Pennsylvania State University University of Kentucky Research Foundation University of Miami Medical School University of Florida East Carolina University East Carolina University Old Dominion University Research Foundation University of Connecticut Vanderbilt University Vanderbilt University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-74 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "431704" "19100105-035" "431677" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $16,948 $206,259 $886,920 $1,110,127 $1,110,127 $1,110,127 $2,744,776 $1,106,261 $3,142,750 $708,276 $83,527 $9,988 $1,106,261 $3,142,750 $791,803 $791,803 $22,880 $12,892 $22,880 Cluster Name N/A Research and Development N/A N/A N/A N/A Research and Development N/A Research and Development "63828383-16" "H263C190013" "011" "35231-EDU" "CON009851" "CON011146" "CON011261" "431599" "CON014020" "CON012630" "CON012616" "CON012875" "CON014851" "GF200102" "AWD00004408 (070691-1)" "105762552" "CON014092" "CON014137" "304811261516001" "CON013957" "98368" "CON015941" "CON017760" "23110100952010" "UCHC7127389375" "UNIV60494" "UNIV61390" $726,376 $300,607 $574,885 $6,503,318 $36,346,259 $766,099 $27,764 $280,729 $853,787 $181,612 $62,981 $134,124,613 $1,020,760,254 $6,745,224 $3,588 $39,203,338 $95,586 $32,561 $2,359,619 $7,223 $55,973 $500 $258,337 $29,275 $38,603 $745 $164,777 $40,151 $103,352 $26,944 $14,705 $1,001,353 $224,005 $380,036 -$11,892 $31,585 $16,125 $504,608 $738,067 $14,789 $48,651 $16,689 $106,298 $12,566 $95,336 $726,376 $1,156,221 $1,156,221 N/A Research and Development TRIO Cluster $1,156,221 $853,787 $181,612 $62,981 $1,154,884,867 $1,154,884,867 $6,745,224 $39,206,926 $39,206,926 $95,586 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $3,132,765 $1,001,353 $623,734 $623,734 $623,734 $623,734 $1,553,129 $1,553,129 $1,553,129 $1,553,129 $1,553,129 $1,553,129 $1,553,129 $1,553,129 $1,553,129 TRIO Cluster Research and Development Research and Development N/A Student Financial Assistance Student Financial Assistance N/A N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $0 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $11,233,342 $11,233,342 $1,618,902,862 $1,618,902,862 $0 $1,934,082,125 $1,934,082,125 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-75 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 84.326 84.327 84.328 Federal Awarding Agency/Program Title Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities Special Education Educational Technology Media, and Materials for Individuals with Disabilities Special Education Parent Information Centers Additional Award Identification (Optional) Name of Funder Pass-Through Entity 84.334 Gaining Early Awareness and Readiness for Undergraduate Programs 84.334 84.335 84.335 84.335 Gaining Early Awareness and Readiness for Undergraduate Programs Child Care Access Means Parents in School Child Care Access Means Parents in School Child Care Access Means Parents in School 84.336 84.336 84.336 Teacher Quality Partnership Grants Teacher Quality Partnership Grants Teacher Quality Partnership Grants Southern Regional Education Board 84.358 84.358 84.365 84.365 84.367 84.369 84.371 84.379 84.379 84.382 84.408 84.411 84.421 84.423 84.423 84.424 84.425 84.425 84.425 84.425 84.425 Rural Education Rural Education English Language Acquisition State Grants English Language Acquisition State Grants Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) Grants for State Assessments and Related Activities Comprehensive Literacy Development Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) Strengthening Minority-Serving Institutions Postsecondary Education Scholarships for Veteran's Dependents Education Innovation and Research (formerly Investing in Innovation (i3) Fund) Disability Innovation Fund (DIF) Supporting Effective Educator Development Program Supporting Effective Educator Development Program Student Support and Academic Enrichment Program COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) COVID-19 - American Rescue PlanState Educational Agency (Outlying Areas) (ARP-OA SEA) COVID-19 - Coronavirus Response and Relief Supplemental Appropriations Act, 2021 Emergency Assistance for Non-Public Schools (CRRSA EANS) program COVID-19, 84.425U COVID-19, 84.425U COVID-19, 84.425U COVID-19, 84.425X COVID-19, 84.425R Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Ohio State University Mercer University Georgia Statewide Afterschool Network Kennesaw State University Research and Service Foundation 84.425 COVID-19 - Discretionary Grants: Rethink K-12 Education Models Grants COVID-19, 84.425B 84.425 84.425 COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund COVID-19 - Governor's Emergency Education Relief (GEER) Fund COVID-19, 84.425D COVID-19, 84.425C 84.425 COVID-19 - HEERF Historically Black Colleges and Universities (HBCUs) COVID-19, 84.425J 84.425 84.425 84.425 84.425 84.425 84.425 84.425 84.425 84.425 84.425 84.425 COVID-19 - HEERF III Supplemental Support under American Rescue Plan COVID-19 - HEERF Institutional Aid Portion COVID-19 - HEERF Institutional Aid Portion COVID-19 - HEERF Institutional Aid Portion COVID-19 - HEERF Institutional Aid Portion COVID-19 - HEERF Minority Serving Institutions (MSIs) COVID-19 - HEERF Strengthening Institutions Program (SIP) COVID-19 - HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) program COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion COVID-19, 84.425T COVID-19, 84.425F COVID-19, 84.425F COVID-19, 84.425F COVID-19, 84.425F COVID-19, 84.425L COVID-19, 84.425M COVID-19, 84.425S COVID-19, 84.425E COVID-19, 84.425E COVID-19, 84.425E Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-76 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "36690" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $356,254 $356,254 $118,328 $494,744 $575,818 $494,744 $575,818 $605,222 $3,863,915 $601,920 $10,465 $3,258,693 $438,993 $388,845 $58,276 $3,863,915 $886,114 $886,114 $886,114 $123,162 $89,702 $1,435,600 $137,809 $1,663,111 $1,663,111 $1,663,111 Cluster Name Research and Development Research and Development N/A N/A N/A N/A Research and Development N/A N/A Research and Development N/A "39G2971" "431251" "CON012019" "420118-DSC" "S425U210012" "431652" $6,718,514 $18,294,899 $69,697,039 $34,321,426 $316,950 $37,944,437 $4,112,591,816 $11,019 $7,015,260 $18,688,053 $96,066 $74,955,454 $9,033,966 $36,990,160 $78,270 $2,228,808 $5,762,950 $17,877 $11,956 $136,608 $39,054 $5,403,907 $39,544,484 $4,165,619,084 $229,284 $318,310 -$573,481 $7,026,279 $7,026,279 $18,784,119 $18,784,119 $74,955,454 $9,033,966 $36,990,160 $2,307,078 $2,307,078 $5,762,950 $17,877 $11,956 $136,608 $5,442,961 $5,442,961 $39,544,484 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 N/A N/A N/A Research and Development N/A N/A N/A Student Financial Assistance Student Financial Assistance N/A Student Financial Assistance Research and Development N/A Research and Development Research and Development N/A N/A Research and Development Research and Development N/A "430HEERFIII_INS" "431CAREACT" "430HEERFIII_SIP" $41,568,947 $940,981,631 $25,225,750 $1,095,530 $41,568,947 $6,817,350 $948,843,288 $87,382,828 $19,245,328 $2,682,613 $60,291,319 $202,018,861 $18,550,714 $1,500 $11,391,917 $13,780,498 $3,339,158 $76,922,951 $3,524,155 $1,095,530 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 $5,664,639,834 N/A N/A N/A N/A N/A N/A Research and Development N/A N/A N/A N/A N/A N/A N/A N/A N/A Cluster Total $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $0 $0 $0 $1,934,082,125 $1,934,082,125 $0 $1,934,082,125 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 C-77 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 84.425 COVID-19 - Institutional Resilience and Expanded Postsecondary Opportunity COVID-19 - Institutional Resilience and Expanded Postsecondary 84.425 Opportunity 84.426 Randolph-Sheppard - Financial Relief and Restoration Payments Congressionally Directed Spending - Rehabilitation Services and Disability 84.427 Research 84.U18 National Assessment of Educational Progress Total Department of Education COVID-19, 84.425P COVID-19, 84.425P ED-IES-14-C-0071 Montclair State University National Archives and Records Administration 89.003 National Historical Publications and Records Grants Total National Archives and Records Administration Delta Regional Authority or Denali Commission or Election Assistance Commission or Japan U.S. Friendship Commission 90.401 Help America Vote Act Requirements Payments 90.404 2018 HAVA Election Security Grants Total Delta Regional Authority or Denali Commission or Election Assistance Commission or Japan U.S. Friendship Commission Department of Health and Human Services 93.008 93.011 Medical Reserve Corps Small Grant Program COVID-19 - National Organizations of State and Local Officials COVID-19 St. Jude Children's Research Hospital Prime Healthcare Foundation Southern Regional, LLC 93.011 93.041 93.042 93.042 93.043 93.043 93.044 93.044 National Organizations of State and Local Officials Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation COVID-19 - Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals COVID-19 - Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services COVID-19 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers COVID-19 COVID-19 COVID-19 Center for Global Health Innovation 93.045 93.045 93.048 COVID-19 - Special Programs for the Aging, Title III, Part C, Nutrition Services Special Programs for the Aging, Title III, Part C, Nutrition Services COVID-19 - Special Programs for the Aging, Title IV, and Title II, Discretionary Projects COVID-19 COVID-19 93.048 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects 93.048 93.052 93.052 93.052 93.052 93.053 93.059 93.067 93.067 93.067 93.067 93.067 93.067 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects COVID-19 - National Family Caregiver Support, Title III, Part E National Family Caregiver Support, Title III, Part E National Family Caregiver Support, Title III, Part E National Family Caregiver Support, Title III, Part E Nutrition Services Incentive Program Training in General, Pediatric, and Public Health Dentistry COVID-19 - Global AIDS COVID-19 - Global AIDS COVID-19 - Global AIDS Global AIDS Global AIDS Global AIDS COVID-19 COVID-19 COVID-19 COVID-19 CSRA Area Agency on Aging Southern Georgia Regional Commission Emory University Emory University Emory University Emory University Emory University Emory University 93.067 Global AIDS Georgia Southern University Research and Service Foundation, Inc. 93.068 93.069 93.070 93.071 Chronic Diseases: Research, Control, and Prevention Public Health Emergency Preparedness Environmental Public Health and Emergency Response Medicare Enrollment Assistance Program American College of Rheumatology 93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance Emory University 93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance Taskforce for Global Health Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-78 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CN4TTRKFCLF9" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $1,267,287 $5,664,639,834 $322,393 $118,869 $5,664,639,834 $118,869 $6,354,959,967 $133,593 $165,956 $9,073,593,552 $133,593 $165,956 Cluster Name N/A N/A N/A N/A N/A $27,941 $27,941 $75,070 $75,070 $75,070 Research and Development $3,017,007 $3,017,007 N/A $243,780 $243,780 N/A $0 $3,260,787 "1119780517813993" "28169" "366009" "Contract # 23-08-2160" "AAA-2019-07" "A344228" "A344265" "A400483" "A180258" "HHSN272201400004C" "T848250" "39G9592" "5 NU58DP006908-02-00" "CON016532" "5605" $36,605 $385,918 $121,244 $604,728 $5,545,396 $8,823,233 $7,135,080 $23,121,171 $307,960 $165,750 $1,023,002 $3,785,663 $3,405,375 $494,720 $2,403 $59,043 $42,793 $60,855 $52,903 $772,459 $121,244 $604,728 $5,589,334 $11,065,035 $7,135,080 $24,080,548 $307,960 -$323 $340,909 $1,023,002 $14,678 $4,232,184 $82,159 $3,405,375 $161,397 $18,236 $4,377 $28,255 -$2,177 -$261 -$1 $4,314 $800 $17,806,740 $726,209 $914,860 $17,402 $101,778 $2,403 $101,836 $101,836 $60,855 $825,362 $825,362 $725,972 $725,972 $16,654,369 $16,654,369 $31,215,628 $31,215,628 $648,546 $648,546 $648,546 $5,352,023 $5,352,023 $5,352,023 $5,352,023 $3,405,375 $161,397 $52,743 $52,743 $52,743 $52,743 $52,743 $52,743 Research and Development N/A N/A N/A N/A N/A N/A N/A Aging Cluster Aging Cluster Aging Cluster Aging Cluster N/A N/A Research and Development N/A N/A N/A N/A Aging Cluster N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development $52,743 $800 $17,806,740 $726,209 $914,860 $119,180 $119,180 Research and Development N/A N/A N/A N/A Research and Development Research and Development Cluster Total $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $51,275,372 $51,275,372 $51,275,372 $51,275,372 $0 $0 $1,618,902,862 $0 $0 $0 $0 $51,275,372 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 C-79 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.074 Federal Awarding Agency/Program Title Hospital Preparedness Program (HPP) and Public Health Emergency Preparedness (PHEP) Aligned Cooperative Agreements Additional Award Identification (Optional) Name of Funder Pass-Through Entity 93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research 93.077 93.079 93.080 93.080 Family Smoking Prevention and Tobacco Control Act Regulatory Research Cooperative Agreements to Promote Adolescent Health through School-Based HIV/STD Prevention and School-Based Surveillance Blood Disorder Program: Prevention, Surveillance, and Research Blood Disorder Program: Prevention, Surveillance, and Research Hemophilia of Georgia 93.080 93.084 93.084 93.084 93.084 93.084 93.084 93.084 93.086 93.087 COVID-19 - Blood Disorder Program: Prevention, Surveillance, and Research Prevention of Disease, Disability, and Death by Infectious Diseases Prevention of Disease, Disability, and Death by Infectious Diseases Prevention of Disease, Disability, and Death by Infectious Diseases Prevention of Disease, Disability, and Death by Infectious Diseases Prevention of Disease, Disability, and Death by Infectious Diseases Prevention of Disease, Disability, and Death by Infectious Diseases Prevention of Disease, Disability, and Death by Infectious Diseases Healthy Marriage Promotion and Responsible Fatherhood Grants Enhance Safety of Children Affected by Substance Abuse COVID-19 Emory University Emory University State University of New York State University of New York University of Florida University of Pennsylvania University of Virginia 93.092 93.103 93.103 93.103 Affordable Care Act (ACA) Personal Responsibility Education Program COVID-19 - Food and Drug Administration Research Food and Drug Administration Research Food and Drug Administration Research COVID-19 93.103 93.103 93.103 93.104 93.107 93.110 93.110 93.110 93.110 93.110 93.110 93.110 93.110 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.116 93.121 93.121 93.121 93.121 93.121 93.121 93.121 93.121 93.121 93.121 93.121 93.121 Food and Drug Administration Research Food and Drug Administration Research Food and Drug Administration Research Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) Area Health Education Centers Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Maternal and Child Health Federal Consolidated Programs Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Project Grants and Cooperative Agreements for Tuberculosis Control Programs COVID-19 - Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research COVID-19 Children's Hospital of Philadelphia Iowa State University Massachusetts General Hospital Cure HHT Emory University Hemophilia of Georgia University of North Carolina University of North Carolina at Chapel Hill University of North Carolina at Chapel Hill Dartmouth College Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Morehouse School of Medicine University of Washington Emory University Emory University Emory University Emory University Emory University Emory University Kennesaw State University Research and Service Foundation Underwriters Laboratories, Inc. Underwriters Laboratories, Inc. University of Florida Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-80 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "NU27DD000020-01-00" "A791108" "CON013368" "CON015874" "CON016518" "SUB00003546" "57279629675001004356" "GF11175.169404" "3201480823/PO 20452775" "026072B" "236632" "1 UP4MC46404-01-00" "CON017061" "2 H30MC24046-11-00" "CON017018" "CON015851" "CON017251" "R1562" "A507001" "A541551" "A561670" "A586238" "A588497" "A593483" "A662282 (FORMALLY T779501)" "A731216" "A747543" "A805215" "CON017157" "UGA1001" "UWSC13766" "A558687" "A659044" "A694851" "A704848" "Sub A558670" "T825580" "431683" "CON016649" "CON017276" "SUB00001966" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $22,670 $22,670 $192,593 $1,730,364 $229,518 $1,537,771 $1,730,364 $30,539 $75,122 $35,550 $731,297 $75,122 $848,333 $848,333 $68,000 $68,244 $81,486 $29,600 $25,214 $74,060 $35,012 $33,057 -$1,402 $32,867 $1,295,513 $480,556 $848,333 $228,408 $228,408 $228,408 $228,408 $228,408 $228,408 $228,408 $1,295,513 $480,556 $872,786 $1,867,529 $14,625 $2,007,028 $345,296 $1,867,529 $2,831,295 $2,831,295 $2,831,295 $44,738 $32,043 $387,565 $2,831,295 $2,831,295 $2,831,295 $1,324,777 $47,196 $877,706 $1,498,020 $58,496 $1,086,246 $671,776 $42,779 $17,538 $58,436 $877,706 $1,498,020 $2,156,542 $2,156,542 $2,156,542 $2,156,542 $2,156,542 $2,156,542 $72,857 $2,156,542 $31,789 $148,414 $189,483 $689,269 $50,670 $27,552 $62,294 $94,768 $16,362 $15,030 $132,178 $38,840 $315,490 $121,050 $61,436 $54,535 $7,475 $469,590 $2,156,542 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,346,022 $2,210,537 $64,462 $20,201 -$3,064 $21,242 $88,025 $229,941 $28,160 $11,645 $2,210,537 $2,948,007 $2,948,007 $2,948,007 $2,948,007 $2,948,007 $2,948,007 $2,948,007 $2,948,007 $3,370 $20,124 $36,436 $39,932 $2,948,007 $2,948,007 $2,948,007 $2,948,007 Cluster Name N/A Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development N/A Research and Development Research and Development Research and Development Research and Development N/A N/A N/A Research and Development N/A Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-81 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 93.121 93.121 93.127 93.129 93.135 93.135 93.135 93.135 93.135 93.136 93.136 93.136 93.136 93.136 93.137 93.137 93.137 Oral Diseases and Disorders Research Oral Diseases and Disorders Research Emergency Medical Services for Children Technical and Non-Financial Assistance to Health Centers Centers for Research and Demonstration for Health Promotion and Disease Prevention Centers for Research and Demonstration for Health Promotion and Disease Prevention Centers for Research and Demonstration for Health Promotion and Disease Prevention Centers for Research and Demonstration for Health Promotion and Disease Prevention COVID-19 - Centers for Research and Demonstration for Health Promotion and Disease Prevention Injury Prevention and Control Research and State and Community Based Programs Injury Prevention and Control Research and State and Community Based Programs Injury Prevention and Control Research and State and Community Based Programs Injury Prevention and Control Research and State and Community Based Programs Injury Prevention and Control Research and State and Community Based Programs Community Programs to Improve Minority Health Grant Program Community Programs to Improve Minority Health Grant Program Community Programs to Improve Minority Health Grant Program 93.143 NIEHS Superfund Hazardous Substances_Basic Research and Education 93.143 93.150 93.157 93.157 NIEHS Superfund Hazardous Substances_Basic Research and Education Projects for Assistance in Transition from Homelessness (PATH) Centers of Excellence Centers of Excellence 93.161 93.161 93.161 93.161 93.161 93.161 93.161 93.161 93.161 93.161 93.165 93.172 93.172 93.173 93.173 93.173 93.173 93.173 93.178 93.184 COVID-19 - Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Health Program for Toxic Substances and Disease Registry Grants to States for Loan Repayment Human Genome Research Human Genome Research Research Related to Deafness and Communication Disorders Research Related to Deafness and Communication Disorders Research Related to Deafness and Communication Disorders Research Related to Deafness and Communication Disorders Research Related to Deafness and Communication Disorders Nursing Workforce Diversity Disabilities Prevention 93.185 93.185 93.191 COVID-19 - Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects Graduate Psychology Education 93.197 93.211 93.211 93.213 93.213 93.213 93.213 93.213 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children Telehealth Programs Telehealth Programs Research and Training in Complementary and Integrative Health Research and Training in Complementary and Integrative Health Research and Training in Complementary and Integrative Health Research and Training in Complementary and Integrative Health Research and Training in Complementary and Integrative Health 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Additional Award Identification (Optional) Name of Funder Pass-Through Entity Western University of Health Sciences COVID-19 Morehouse School of Medicine Morehouse School of Medicine Morehouse School of Medicine COVID-19 Emory University Emory University City of Albany Morehouse School of Medicine Northeastern University Northeastern University Meharry Medical College Emory University Birkeland Current Colorado State University Emory University M S Technologies Corporation Mayo Clinic, Jacksonville Mayo Clinic, Jacksonville North Carolina State University Weill Cornell Medicine Marquette University Camellix, LLC University of Cincinnati University of Texas at Dallas COVID-19 Association of University Centers On Disabilities JBS International JBS International Emory University Emory University University of Minnesota University of Minnesota Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-82 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "7R15DE025134-03" "KTE2MFWTKAE5" "19U48DP006411" "PRC-331" "A370066" "CON015963" "MUGEUIBKEQ93" "CON016780" "50068278050" "50087678051" "HRSA18-0009" "A646338" "145597" "G-64112-03" "A642015" "146440" "GEO-234122/PO#68290287" "GEO-259345" "2019-2552-01" "222489" "1/1/2439" "1R41DC020678-01" "CON015758" "UTA19-001005" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $497,732 $2,018 $2,385,515 $133,421 $348,701 $2,948,007 $2,948,007 $133,421 $348,701 $8,911 $946,057 $705,094 $946,057 $4,890 $946,057 $20,000 $946,057 $207,162 $946,057 $10,486,411 $11,227,780 $46,368 $11,227,780 $19,169 $11,227,780 $5,814 $11,227,780 $72,747 $670,018 $1,846,011 $431,165 $153,694 $11,227,780 $2,430,870 $2,430,870 $2,430,870 -$878 $124,359 $1,081,969 $125,237 $1,108,029 $5,003 $2,989 $124,359 $1,108,029 $7,992 $7,992 $1,599,639 $7,022 $298,807 $76,251 $13,816 $24,916 $6,479,079 $7,866 $20,705 $245,903 $18,900 $51,230 $56,318 $31,898 $419,495 $6,481 $36,385 $32,920 $650,419 $8,738 $224,430 $1,855,860 $544,261 $534,689 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $6,950,631 $419,495 $42,866 $42,866 $2,772,367 $2,772,367 $2,772,367 $2,772,367 $2,772,367 $544,261 $534,689 Cluster Name Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development "CON017438" $4,801 $26,581 $84,374 $960,501 $110,955 $110,955 $960,501 Research and Development Research and Development Research and Development "CON015801" "CON016447" "A658448" "CON017639" "N009621401" "N009621402" $41,659 $501,282 $13,057 $75,581 $17,550 $516,159 $17,091 $220,275 $18,907 $501,282 $88,638 $88,638 $789,982 $789,982 $789,982 $789,982 $789,982 N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development $3,793 $7,070,368 Health Center Program Cluster Cluster Total $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $7,114,718 C-83 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 93.224 93.226 93.226 93.234 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Research on Healthcare Costs, Quality and Outcomes Research on Healthcare Costs, Quality and Outcomes Traumatic Brain Injury State Demonstration Grant Program 93.235 93.236 Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program Grants to States to Support Oral Health Workforce Activities 93.239 93.240 93.241 Policy Research and Evaluation Grants State Capacity Building State Rural Hospital Flexibility Program 93.241 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.242 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.247 93.251 93.262 93.262 93.262 State Rural Hospital Flexibility Program Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance Advanced Nursing Education Workforce Grant Program Early Hearing Detection and Intervention COVID-19 - Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Wisconsin - Madison Georgia Southern University Research and Service Foundation, Inc. Advanced Biomedical Informatics Group, LLC Boys Town National Research Hospital Cincinnati Children's Hospital Medical Center Hartford Hospital Hartford Hospital Harvard Pilgrim Health Care, Inc. Harvard University Icahn School of Medicine at Mount Sinai Icahn School of Medicine at Mount Sinai Kaiser Foundation Research Institute Kaiser Foundation Research Institute Kansas State University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Massachusetts Institute of Technology Ohio State University Research Foundation for Mental Hygiene, Inc. Tulane University University of California, San Diego University of Pittsburgh Yale University Allegheny Health Network Baystate Medical Center Georgia Center for Child Advocacy, Inc. Georgia Center for Child Advocacy, Inc. Georgia Parent Support Network, Inc. Kennesaw State University Research and Service Foundation COVID-19 Ohio State University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-84 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "2367" $108,507 $191,204 $1,076,904 $88,081 $7,066,575 $12,689 $608,546 $156,885 $2,433,159 $444,415 $21,589 $56,768 $759,805 $7,070,368 $621,235 $621,235 $156,885 $2,433,159 $444,415 $21,589 $56,768 $895,032 Health Center Program Cluster N/A Research and Development N/A N/A N/A Research and Development N/A N/A "63828383-13" "CON013581" "CON014676" "306236" "126370-UGA" "CON012172" "AH000711" "CON015195" "SUBAWARD # 0255-3351-4609" "Subaward 0255-3355-4609" "CON017272" "CON017872" "1R34MH126043-01A1" "431588" "431629" "CON012622" "CON016831" "PO # 159059" "CON013878" "200733014" "AWD00005882 (138447-2)" "GR110985CON80002757" "CON017435" "CON017502" "CON007811" "CON014783" "CON016622" "431674" "SPC-1000007188 / GR129299" $1,411,902 $131,447 $2,934,786 $135,227 $156,465 $8,143,885 $246,462 $1,831 $19,329 $58,893 -$27,510 $15,611 $21,330 $1,423 $6,963 $15,691 $42,932 $134,777 $43,377 $218,583 $245,052 $3,578 $124,228 $17,382 $8,417 $464,275 $271,694 $142,381 $18,727 $5,141 $1 $82,751 $5,126 $125,219 $770,978 $3,939,011 $973,323 $155,337 $76,368 $153,036 $14,201 $895,032 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $9,962,974 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $5,361,029 $973,323 $155,337 $270,940 $270,940 $270,940 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development Cluster Total $7,114,718 $0 $1,618,902,862 $0 $0 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 C-85 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.262 93.262 93.262 Federal Awarding Agency/Program Title Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program 93.264 93.264 93.268 93.268 93.268 93.270 93.273 93.273 93.273 93.273 93.273 93.273 93.273 93.273 Nurse Faculty Loan Program (NFLP) Nurse Faculty Loan Program (NFLP) COVID-19 - Immunization Cooperative Agreements Immunization Cooperative Agreements Immunization Cooperative Agreements Viral Hepatitis Prevention and Control Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs 93.273 93.273 93.273 93.279 93.279 Alcohol Research Programs Alcohol Research Programs Alcohol Research Programs Drug Abuse and Addiction Research Programs Drug Abuse and Addiction Research Programs 93.279 93.279 Drug Abuse and Addiction Research Programs Drug Abuse and Addiction Research Programs 93.279 93.279 93.279 93.279 93.279 93.283 93.283 93.283 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 93.286 Drug Abuse and Addiction Research Programs Drug Abuse and Addiction Research Programs Drug Abuse and Addiction Research Programs Drug Abuse and Addiction Research Programs Drug Abuse and Addiction Research Programs Centers for Disease Control and Prevention Investigations and Technical Assistance Centers for Disease Control and Prevention Investigations and Technical Assistance Centers for Disease Control and Prevention Investigations and Technical Assistance Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Alabama University of Alabama University of South Florida Kennesaw State University Research and Service Foundation COVID-19 Arizona State University Emory University Emory University InLighta Biosciences, LLC University of South Carolina University of Washington University of Washington West Virginia University Research Corporation Yale University Duke University Emory University Emory University Massachusetts Institute of Technology RTI International University of California University of Chicago University of South Carolina Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University FCS Technology, LLC Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Marquette University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-86 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "000535051-SO006-SC002" "000535051-SP006-SC003" "6420101110B PO P000025295" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $6,280 $270,940 $10,000 $270,940 $11,055 $270,940 "012" "CON013249" "A403540" "A547722" "CON013050" "2144552000058177" "CON012886" "CON013167" $558,845 $2,433,005 $25,475,620 $190,773,661 $53,318 $333,328 $35,870 $133,111 $19,762 $6,318 $205,843 $212,472 $43,617 $39,125 $2,991,850 $2,991,850 $216,302,599 $216,302,599 $216,302,599 $333,328 $3,814,607 $3,814,607 $3,814,607 $3,814,607 $3,814,607 $3,814,607 $3,814,607 $3,814,607 "18-588-UGRF" "GR104576" "CON012071" $566,378 $769,753 $47,127 $217,605 $2,853,757 $1,699 $5,934,881 $3,814,607 $3,814,607 $3,814,607 $6,601,645 $6,601,645 "A371765 (A555961 SUPPLEMENT)" "A584294" $76,771 $115,613 $6,601,645 $6,601,645 "S50142-PO 453106" "10-312-0216924-66742L" "11388sc" "AWD101172 (SUB00000433)" "22-4553" $305,944 $98,464 $853 $27,658 $39,762 $6,601,645 $6,601,645 $6,601,645 $6,601,645 $6,601,645 -$26,395 $66,886 $24,841 $66,886 "CON013260" $68,440 $66,886 "A325090" $810,403 $6,510,734 $360,879 $6,510,734 "A390401" $56,170 $6,510,734 "A454923" $30 $6,510,734 "A454979" -$3,333 $6,510,734 "A688441" $27,239 $6,510,734 "A689054" $24,241 $6,510,734 "A689508" $48,167 $6,510,734 "A691299" $36,122 $6,510,734 "A735903" $44,818 $6,510,734 "A776503" $41,804 $6,510,734 "CON017187" $32,475 $6,510,734 "T693776/T693791" -$45 $6,510,734 "RFCST0001183401" -$10,701 $6,510,734 "431537" $82 $6,510,734 "431644" $45,396 $6,510,734 "431688" $13,695 $6,510,734 "CON017093" $48,941 $6,510,734 Cluster Name Research and Development Research and Development Research and Development Student Financial Assistance Student Financial Assistance N/A N/A Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,934,082,125 $1,934,082,125 $0 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-87 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.286 93.286 93.286 93.286 93.286 93.286 93.297 93.301 93.305 93.307 93.307 93.307 93.307 93.307 Federal Awarding Agency/Program Title Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Discovery and Applied Research for Technological Innovations to Improve Human Health Teenage Pregnancy Prevention Program Small Rural Hospital Improvement Grant Program PPHF 2018: Office of Smoking and Health-National State-Based Tobacco Control Programs-Financed in part by 2018 Prevention and Public Health funds (PPHF) Minority Health and Health Disparities Research Minority Health and Health Disparities Research Minority Health and Health Disparities Research Minority Health and Health Disparities Research Minority Health and Health Disparities Research 93.307 93.310 93.310 93.310 93.310 Minority Health and Health Disparities Research COVID-19 - Trans-NIH Research Support COVID-19 - Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Additional Award Identification (Optional) Name of Funder Pass-Through Entity Massachusetts General Hospital Massachusetts Institute of Technology Stanford University University of Pittsburgh University of Texas at Austin COVID-19 COVID-19 Florida State University New York University New York University Northeastern University University of Alabama at Birmingham Emory University Alabama State University American Association on Health and Disability Annoviant BMseed, LLC Cellia Science, Inc. Childrens Research Institute Creighton University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University George Washington University George Washington University International Business Machines Corporation Johns Hopkins University Johns Hopkins University Kennesaw State University Research and Service Foundation M S Technologies Corporation Mayo Clinic, Jacksonville Medical College of Wisconsin Mirtech, Inc. Morehouse School of Medicine Morehouse School of Medicine North Carolina State University North Carolina State University Northeastern University Northeastern University Northeastern University Northwestern University Open Ephys PhotoSound Technologies, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-88 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CON008247" "S5408" "62440498-142337" "AWD00003057(135510-1)" "SUB00000263" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $40,260 $6,510,734 $260,731 $6,510,734 $54,298 $6,510,734 $6,824 $6,510,734 $97,087 $6,510,734 $652,917 $4,475,151 $927,138 $410,843 $6,510,734 $927,138 $410,843 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A "R000002852" "22A0001008788" "PO M230618798" "500759-78052" "CON017168" "CON016567" "UGM132769A" "151132" "147851" "R43NS124469" "150779" "30006286-03" "270766-2-1" "A373816" "A395206" "A464642" "A513134" "A540629" "A569656" "A576223" "A577288" "A587065" "A645895" "A651796" "A723132" "A733023" "A740489" "A748001" "A765205" "A785558" "A820959" "21M33" "23M10" "4700266271" "CON016459" "CON016959" "431607" "147901" "GEO-281375" "GTRC 150895" "150014" "100-ROLLINS" "AWD-003586" "2022-1752-01" "2022-2066-01" "50055978052 P1803156" "500780-78050" "TBD-78052" "60058446 GTRC" "149079" "149002" $370 $5,650 $747,219 $126,018 $106,674 $95,978 $36,185 -$83,134 $44,916 $203,822 $380,509 $13,589 $118,654 $58,266 $26,164 $158,822 -$72 $26,409 $22,008 $32,450 $197,701 $32,115 $6,240 $115,031 $64,313 $6,853 $56,904 $12,545 $20,776 $51,937 $112,485 $39,531 $146,271 $157,144 $168,169 $63,400 $186,331 $9,260 $13,637 $87,406 $168,096 $8,570 $94,145 $102,298 $7,266 $70,733 $111,766 $35,000 $89,556 -$3,318 $49,491 $115,939 $14 $10,851 $108,423 $370 $1,117,724 $1,117,724 $1,117,724 $1,117,724 $1,117,724 $1,117,724 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-89 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 93.310 Trans-NIH Research Support 93.310 Trans-NIH Research Support Additional Award Identification (Optional) Name of Funder Pass-Through Entity Purdue University Seattle Children's Research Institute (SCRI) 93.310 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support SIRPant Immunotherapeutics, Inc. Taskforce for Global Health The Marcus Foundation, Inc. University of California University of California, Davis 93.310 Trans-NIH Research Support University of California, Los Angeles 93.310 Trans-NIH Research Support University of California, San Francisco 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support University of California, San Francisco University of Illinois at UrbanaChampaign University of Michigan University of Minnesota University of North Texas University of North Texas University of Oregon University of Texas at Austin University of Texas Southwestern Medical Center University of Washington 93.310 93.310 93.314 93.317 93.317 93.319 93.319 93.321 93.323 Trans-NIH Research Support Trans-NIH Research Support Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance Program COVID-19 - Emerging Infections Programs Emerging Infections Programs Outreach Programs to Reduce the Prevalence of Obesity in High Risk Rural Areas Outreach Programs to Reduce the Prevalence of Obesity in High Risk Rural Areas Dietary Supplement Research Program COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) COVID-19 Virginia Commonwealth University COVID-19 Arizona State University 93.323 COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) COVID-19 Georgia Southern University Research and Service Foundation, Inc. 93.323 COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) COVID-19 Georgia Southern University Research and Service Foundation, Inc. 93.323 93.323 COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) COVID-19 Georgia Southern University Research and Service Foundation, Inc. 93.323 93.324 93.334 93.336 93.336 93.342 93.343 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.351 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) State Health Insurance Assistance Program 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 Behavioral Risk Factor Surveillance System COVID-19 - Behavioral Risk Factor Surveillance System Health Professions Student Loans, Including Primary Care Loans and Loans for Disadvantaged Students Public Health Service Evaluation Funds COVID-19 - National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences National Center for Advancing Translational Sciences Research Infrastructure Programs COVID-19 COVID-19 Florida Department of Health University of Texas Medical Branch (UTMB) Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University HAWA Therapeutics, LLC Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-90 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CON016975" "12856SUB" "150780" "AGMT DTD 12/17/2021" "SUB 1701192" "118211663" "CON014008" "0125 GWD486" "12869SC" "13026SC" "106390-18695" "SUBK00015449" "N008741501" "RF00280SUB00159" "RF00280-SUB00163" "215830A" "151551" "GMO_190802 PO#0000001820" "UWSC14052 / 68775" "NO. FP00012824_SA001" "CON015371" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $30,831 $12,148,624 $152,763 $12,148,624 $370,479 -$10,006 $175,684 $14,502 $196 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $20,865 $12,148,624 $57,546 $12,148,624 $75,920 $12,148,624 -$1,382 $30,759 $78,604 $132,384 $14,836 $74,383 $39,421 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $12,148,624 $720 $16,837 $12,148,624 $12,148,624 $1,632,460 $4,883 $7,349,117 $12,148,624 $12,148,624 $165,344 $1,718,392 $6,722,872 $165,344 $8,441,264 $8,441,264 -$103 $1,438,853 $20,980 $1,438,956 $16,107 $1,438,853 $16,107 $182,360,991 $199,671,173 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development N/A "39G2960" $634,225 $199,671,173 N/A "39G3055" $12,875,870 $199,671,173 N/A "39G3082" "CODNR" $374,500 $119,068 $3,687,104 -$6,085 $1,219,210 $199,671,173 $199,671,173 $199,671,173 $1,219,210 N/A N/A Research and Development N/A "CON015608" "A518461" "A402388" "A404167/A241975/A155067" "A516200" "A518425" "A731680" "A733199" "A737185" "A737962" "A738060" "A739191" "T916186" "RBP* 1R41OD030519-01" $441,402 $934,559 $311 $579,735 $125,597 $2,485 $490 -$1 $15,311 $26,947 $153,321 $32,636 $1,035,061 $369,555 $13,726 $34,607 -$47,148 $4,275 $441,402 $934,870 $934,870 $579,735 $125,597 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,636,990 $1,879,976 N/A N/A N/A Student Financial Assistance Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $0 $0 $1,934,082,125 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-91 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.351 93.351 93.353 93.354 93.354 93.354 Federal Awarding Agency/Program Title Research Infrastructure Programs Research Infrastructure Programs 21st Century Cures Act - Beau Biden Cancer Moonshot COVID-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response 93.355 93.359 93.360 93.360 93.361 93.364 Public Health Informatics & Technology Workforce Development Program (The PHIT Workforce Development Program) Nurse Education, Practice Quality and Retention Grants Biomedical Advanced Research and Development Authority (BARDA), Biodefense Medical Countermeasure Development Biomedical Advanced Research and Development Authority (BARDA), Biodefense Medical Countermeasure Development Nursing Research Nursing Student Loans 93.365 Sickle Cell Treatment Demonstration Program 93.365 93.366 93.367 93.369 93.387 93.387 Sickle Cell Treatment Demonstration Program State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory Programs ACL Independent Living State Grants National and State Tobacco Control Program National and State Tobacco Control Program 93.391 COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.391 COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.391 93.393 93.393 COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Cancer Cause and Prevention Research Cancer Cause and Prevention Research 93.393 93.393 93.393 93.393 93.393 93.394 93.394 93.394 93.394 93.394 93.395 93.395 93.395 93.395 93.395 Cancer Cause and Prevention Research Cancer Cause and Prevention Research Cancer Cause and Prevention Research Cancer Cause and Prevention Research Cancer Cause and Prevention Research Cancer Detection and Diagnosis Research Cancer Detection and Diagnosis Research Cancer Detection and Diagnosis Research Cancer Detection and Diagnosis Research Cancer Detection and Diagnosis Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research 93.395 93.395 93.395 93.395 93.395 93.395 93.395 93.395 93.395 93.395 93.396 93.396 93.396 93.396 Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Treatment Research Cancer Biology Research Cancer Biology Research Cancer Biology Research Cancer Biology Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 University of Alabama Emory University Georgia Southern University Research and Service Foundation, Inc. Emory University Lockheed Martin Corporation Emory University Atrium Health University of Alabama at Birmingham COVID-19 COVID-19 COVID-19 University of Pennsylvania Fulton County Fulton County Dana-Farber Cancer Institute Lawrence Berkeley National Laboratory Northwestern University Tulane University University of Connecticut Florida International University New York University New York University Athna Biotech, Inc. Athna Biotech, Inc. Boston University Brigham and Women's Hospital Georgia Southern University Research and Service Foundation, Inc. Ionic Pharmaceuticals MetCure Therapeutics, LLC MetCure Therapeutics, LLC Targut Biotechnologies, Inc. Tufts University University of Connecticut University of Michigan University of North Carolina University of Pittsburgh Baylor College of Medicine Northwestern University University of Alabama at Birmingham Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-92 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "516421001" "A704672" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $697,106 $1,879,976 $134,169 $1,178,595 $1,879,976 -$28,760 -$28,760 $16,287,935 $16,358,478 -$319 $16,358,478 $70,862 $16,358,478 Cluster Name Research and Development Research and Development Research and Development N/A N/A Research and Development "39G2001" "A710868" "LM0065920" "A781720" "SUBAWARD NO. 3000301054(A170142-S009)" "Subaward 000532208-SC005" "1RO1HL147256-01" $593,887 $315,368 $736,929 $61,258 $515 $23,184 $426,852 $2,060 $49,947 $299,921 $472,011 $593,887 $3,290,415 $249,116 $315,368 $736,929 $61,773 $61,773 $23,184 $426,852 $52,007 $52,007 $299,921 $472,011 $593,887 $3,539,531 $3,539,531 N/A N/A Research and Development Research and Development Research and Development Student Financial Assistance N/A N/A N/A N/A N/A N/A Research and Development $30,779,798 $30,799,296 N/A "CON015140" $14,948 $30,799,296 Research and Development "CON017415" "1289901" "CON016044" "SUB# 60054149AURI" "CON013105" "324639" "598" "19-A1-00-1002648" "21-A1-S2-1002648" "AWD00013843" "AWD00015111" "SUB AWARD #: 4500002673" "5P01CA163205-10" $286,091 $435,029 $284,744 $4,550 $67,405 $271,153 $35,950 -$908 $96,336 $326,773 $1,311,194 $127,444 $1,054,913 $211,235 $57,464 $813,330 $92,941 $4,368,147 $24,028 $75,158 $179,811 $30,799,296 $2,107,903 $2,107,903 $2,107,903 $2,107,903 $2,107,903 $2,107,903 $2,107,903 $2,264,386 $2,264,386 $2,264,386 $2,264,386 $2,264,386 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3104" "Subaward No. 37511-1" "R42-2021-UGA01" "R42-2021-UGA02" "1R41CA272072-01" "10454800001" "CON013796" "SUBK00008227" "5118110" "Sub CNVA00062724 (132515-1)" "CON013601" "CON011047" "000519805SC001" $24,684 $69,288 $63,819 $7,230 $36,526 $38,492 $4,964 $35,462 $253,144 $68,459 $1,992 $2,112,220 $10,167 $133,097 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $5,342,153 $4,954,215 $4,954,215 $4,954,215 $4,954,215 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,934,082,125 $0 $0 $0 $0 $0 $0 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-93 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 93.396 93.396 Cancer Biology Research Cancer Biology Research 93.396 Cancer Biology Research 93.396 93.396 93.397 93.398 93.399 93.413 Cancer Biology Research Cancer Biology Research Cancer Centers Support Grants Cancer Research Manpower Cancer Control The State Flexibility to Stabilize the Market Grant Program 93.421 93.421 93.421 93.421 93.421 93.421 93.421 93.421 93.421 93.423 93.426 93.433 93.433 93.433 93.434 93.435 93.456 COVID-19 - Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health 1332 State Innovation Waivers Improving the Health of Americans through Prevention and Management of Diabetes and Heart Disease and Stroke ACL National Institute on Disability, Independent Living, and Rehabilitation Research ACL National Institute on Disability, Independent Living, and Rehabilitation Research ACL National Institute on Disability, Independent Living, and Rehabilitation Research Every Student Succeeds Act/Preschool Development Grants Innovative State and Local Public Health Strategies to prevent and Manage Diabetes and Heart Disease and StrokeCDC Undergraduate Public Health Scholars Program (CUPS): A Public Health Experience to Expose Undergraduates Interested in Minority Health to Public Health and the Public Health Professions 93.464 93.464 93.478 93.493 93.493 93.495 93.497 93.498 93.499 93.516 93.516 93.521 93.526 93.527 93.539 ACL Assistive Technology ACL Assistive Technology Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees Congressional Directives Congressional Directives COVID-19 - Community Health Workers for Public Health Response and Resilient Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution COVID-19 - Low Income Household Water Assistance Program Public Health Training Centers Program Public Health Training Centers Program The Affordable Care Act: Building Epidemiology, Laboratory, and Health Information Systems Capacity in the Epidemiology and Laboratory Capacity for Infectious Disease (ELC) and Emerging Infections Program (EIP) Cooperative Agreements; PPHF Grants for Capital Development in Health Centers COVID-19 - Grants for New and Expanded Services under the Health Center Program PPHF Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance financed in part by Prevention and Public Health Funds 93.556 93.556 COVID-19 - MaryLee Allen Promoting Safe and Stable Families Program MaryLee Allen Promoting Safe and Stable Families Program Additional Award Identification (Optional) COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 Name of Funder Pass-Through Entity University of Illinois at UrbanaChampaign University of South Florida University of Texas MD Anderson Cancer University of Texas MD Anderson Cancer Emory University Association of University Centers On Disabilities CDC Foundation Council of State and Territorial Epidemiologists National Network of Public Health Institutes Taskforce for Global Health University of California, Los Angeles Syracuse University University of Michigan Association of Assistive Technology Act Programs Emory University Emory University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-94 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "102664-18602" "6143119600B" "3001155211" "PO3001155211" "A756053" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $16,605 $51,054 $4,954,215 $4,954,215 -$319 $4,954,215 $1,024,805 $113,984 -$5,408 $2,634,807 $33,830 $120,758 $1,357,483 $640,000 $4,954,215 $4,954,215 $33,830 $120,758 $1,357,483 $640,000 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A "CON015943" "RCDCF000143060A" "PO 7947" "CON016102" "5266" "CON016005" "CON016088" "90RTHF0005-01-00" $528,861 $628,244 $981 $175,626 $326,343 $47,656 -$11,915 $20,179 $197,796 $89,884 $49,994 $255,163,082 $2,387,552 $15,183 $2,548,344 $56,446 $4,308,357 $615,508 $896,544 $896,544 $896,544 $896,544 $896,544 $896,544 $896,544 $896,544 $896,544 $255,163,082 $2,387,552 $2,619,973 $2,619,973 $2,619,973 $4,308,357 $615,508 N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development Research and Development Research and Development N/A N/A "AGMT EXEC 9/30/2021" "A584824" "A679073" $57,849 $278,685 $1,373,572 $15,867,046 $81,721 $46,019 $739,297 $508,819 $97,193 $1,022,736 $3,147,591 $1,447,988 $10,698,376 $16,198,681 $17,496 $52,694 $81,721 $785,316 $785,316 $508,819 $1,119,929 $1,119,929 $3,147,591 $1,447,988 $10,698,376 $16,198,681 $70,190 $70,190 Research and Development Research and Development Research and Development N/A N/A Research and Development N/A N/A N/A N/A Research and Development Research and Development $599 $111,094 $44,350 -$309 $662,075 $12,890,891 $599 $111,094 $44,350 N/A N/A Health Center Program Cluster -$309 N/A $13,552,966 N/A $13,552,966 N/A Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $0 $7,114,718 $0 $0 $0 C-95 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.558 93.558 93.563 93.564 93.566 93.566 93.568 93.568 93.569 93.569 93.575 93.575 93.575 93.575 93.586 93.590 93.590 93.592 93.596 93.597 93.599 Federal Awarding Agency/Program Title COVID-19 - Temporary Assistance for Needy Families Temporary Assistance for Needy Families Child Support Enforcement Child Support Enforcement Research Refugee and Entrant Assistance State/Replacement Designee Administered Programs Refugee and Entrant Assistance State/Replacement Designee Administered Programs COVID-19 - Low-Income Home Energy Assistance Low-Income Home Energy Assistance Community Services Block Grant COVID-19 - Community Services Block Grant Child Care and Development Block Grant Child Care and Development Block Grant COVID-19 - Child Care and Development Block Grant COVID-19 - Child Care and Development Block Grant State Court Improvement Program Community-Based Child Abuse Prevention Grants COVID-19 - Community-Based Child Abuse Prevention Grants Family Violence Prevention and Services/Discretionary Child Care Mandatory and Matching Funds of the Child Care and Development Fund Grants to States for Access and Visitation Programs Chafee Education and Training Vouchers Program (ETV) 93.599 93.599 93.600 93.600 93.603 Chafee Education and Training Vouchers Program (ETV) COVID-19 - Chafee Education and Training Vouchers Program (ETV) Head Start Head Start Adoption and Legal Guardianship Incentive Payments 93.630 93.630 93.631 93.632 93.632 93.632 93.632 93.643 93.645 93.648 93.648 COVID-19 - Developmental Disabilities Basic Support and Advocacy Grants Developmental Disabilities Basic Support and Advocacy Grants Developmental Disabilities Projects of National Significance COVID-19 - University Centers for Excellence in Developmental Disabilities Education, Research, and Service University Centers for Excellence in Developmental Disabilities Education, Research, and Service University Centers for Excellence in Developmental Disabilities Education, Research, and Service University Centers for Excellence in Developmental Disabilities Education, Research, and Service Children's Justice Grants to States Stephanie Tubbs Jones Child Welfare Services Program Child Welfare Research Training or Demonstration Child Welfare Research Training or Demonstration 93.648 Child Welfare Research Training or Demonstration 93.648 Child Welfare Research Training or Demonstration 93.648 93.658 93.659 93.665 93.667 93.669 93.669 93.670 93.671 93.674 Child Welfare Research Training or Demonstration Foster Care Title IV-E Adoption Assistance COVID-19 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 Social Services Block Grant Child Abuse and Neglect State Grants COVID-19 - Child Abuse and Neglect State Grants Child Abuse and Neglect Discretionary Activities COVID-19 - Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services COVID-19 - John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.732 93.732 93.732 Mental and Behavioral Health Education and Training Grants Mental and Behavioral Health Education and Training Grants Mental and Behavioral Health Education and Training Grants 93.732 Mental and Behavioral Health Education and Training Grants Additional Award Identification (Optional) COVID-19 Name of Funder Pass-Through Entity COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 American Library Association COVID-19 Kennesaw State University Research and Service Foundation COVID-19 COVID-19 Association of University Centers On Disabilities State University of New York State University of New York The Research Foundation for The State University of New York The Research Foundation for The State University of New York The Research Foundation for The State University of New York COVID-19 COVID-19 COVID-19 COVID-19 Chapin Hall Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-96 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "1000000015_SFY20" "431558" "CON017701" "1489268" "CON015667" "9-89268" "9-92159" "995862" "CON016402" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $17,886 $331,730,567 $41,665,939 $331,712,681 $331,730,567 $10,613,178 $96,027,179 $96,027,179 $637,310 $750,140 $750,140 $88,999 $21,849,135 $5,746,812 $23,804,181 $81,959,144 $18,272,228 $3,151,114 $10,829,856 $128,610,465 $21,760,136 $23,931,701 $83,209,722 $19,359,382 $3,151,114 $972,607,356 $90,585 $89,569 $128,711,677 $1,107,528 $1,181,948 $1,484,752 $2,578 $21,849,135 $107,141,423 $107,141,423 $22,510,496 $22,510,496 $1,101,499,187 $1,101,499,187 $1,101,499,187 $1,101,499,187 $1,107,528 $2,666,700 $2,666,700 $2,578 $235,663 $159,583,687 $381,552 $548,372 $159,583,687 $381,552 $855,343 $5,772,439 $15,480 $291,491 $13,520,269 $33,827 $2,224,546 $855,343 $855,343 $13,554,096 $13,554,096 $2,224,546 $720 $45,789 $2,473,054 $286,808 $2,518,843 $2,518,843 $286,808 $67,612 $1,471,643 $14,540 $1,471,643 $827,573 $1,471,643 $165,143 $202,271 $561,918 $552,854 $13,411,655 $95,521 $87,425 $1,471,643 $552,854 $13,411,655 $303,782 $303,782 -$17,500 $303,782 $28,273 $303,782 $110,063 $85,203,070 $70,484,671 $303,782 $85,203,070 $70,484,671 $22,230,326 $558,370 $1,096,679 $43,954,354 $3,070,884 $146,827 $3,395 $1,096,679 $43,954,354 $3,217,711 $3,217,711 $3,395 $5,596,391 $5,982,698 $5,982,698 $5,470,014 $8,645,438 $3,175,424 $8,645,438 Cluster Name N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A CCDF Cluster Research and Development CCDF Cluster CCDF Cluster N/A N/A N/A N/A CCDF Cluster N/A N/A Research and Development N/A Head Start Cluster Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A N/A Research and Development N/A N/A N/A "39G8485" $31,190 $581,241 $899,144 $1,967,303 $1,967,303 $1,967,303 N/A N/A Research and Development "39G1871" $231,137 $1,967,303 Research and Development Cluster Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,260,992,289 $1,618,902,862 $1,260,992,289 $1,260,992,289 $0 $0 $0 $0 $1,260,992,289 $0 $0 $1,618,902,862 $0 $13,520,269 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 C-97 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 93.732 Mental and Behavioral Health Education and Training Grants 93.738 PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds 93.744 93.747 PPHF: Breast and Cervical Cancer Screening Opportunities for States, Tribes and Territories solely financed by Prevention and Public Health Funds COVID-19 - Elder Abuse Prevention Interventions Program 93.752 93.757 93.758 93.767 93.767 93.773 93.775 93.777 93.778 93.778 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations financed in part by Prevention and Public Health Funds State and Local Public Health Actions to Prevent Obesity, Diabetes, Heart Disease and Stroke (PPHF) Preventive Health and Health Services Block Grant funded solely with Prevention and Public Health Funds (PPHF) Children's Health Insurance Program COVID-19 - Children's Health Insurance Program Medicare Hospital Insurance State Medicaid Fraud Control Units State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare COVID-19 - Medical Assistance Program Medical Assistance Program 93.778 93.778 93.788 Medical Assistance Program Medical Assistance Program Opioid STR 93.788 93.791 93.796 93.800 93.810 93.817 93.817 93.817 93.817 93.817 93.822 93.833 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 Opioid STR Money Follows the Person Rebalancing Demonstration State Survey Certification of Health Care Providers and Suppliers (Title XIX) Medicaid Organized Approaches to Increase Colorectal Cancer Screening Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion COVID-19 - Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Health Careers Opportunity Program (HCOP) Supporting and Maintaining a Surveillance System for Chronic Kidney Disease (CKD) in the United States Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research 93.837 93.837 93.837 93.837 93.837 93.837 Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Georgia Southern University Research and Service Foundation, Inc. COVID-19 COVID-19 COVID-19 South Carolina Department of Health and Environmental Control Georgia Southern University Research and Service Foundation, Inc. Georgia Center for Oncology Research and Education, Inc. COVID-19 Emory University Emory University Emory University Emory University Kennesaw State University Research and Service Foundation Boston Children's Hospital Boston Children's Hospital Brigham and Women's Hospital Brigham and Women's Hospital Colorado State University Emory University Emory University Emory University Emory University Emory University Emory University Georgia Southern University Research and Service Foundation, Inc. Indiana University Johns Hopkins University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-98 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "431623" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $224,591 $1,967,303 Cluster Name Research and Development "39G9610" $11,494 $11,494 N/A -$448 -$448 N/A $53,638 $669,535 $669,535 N/A -$9,385 -$46 -$2,901 $516,065,560 $26,106,914 $1,411,987 $4,121,211 $6,889,709 $909,958,037 $2,791,516 -$9,385 -$46 -$2,901 $542,172,474 $542,172,474 $1,411,987 $4,121,211 $6,889,709 $12,039,736,578 $12,039,736,578 N/A N/A N/A N/A N/A N/A Medicaid Cluster Medicaid Cluster Medicaid Cluster Medicaid Cluster "202004SC1020" $42,595,095 $21,620,515 $401,124 $11,126,585,901 $24,026,892 $12,039,736,578 $12,039,736,578 $24,054,541 Research and Development Medicaid Cluster N/A "39G1826" "Subaward No. 10001" "1 HITEP210054-01-00" "A562960" "A770008" "D18HP32120" "431681" "GENFD0001955860" "GENFD0002225634" "126090" "127674" "G6518101" "A022924" "A092263" "A179709" "A575713" "A596057" "A622631" $1,517 $2,867,201 $3,405,919 $27,649 $6,859,772 $2,336,213 $279,141 $588,243 $10,165 $180,807 $663,059 $127,927 $117,315 $1,500 $14,356 $19,837 $22,885,601 $50,365 $58,165 $144,709 $116,482 -$1 $24,854 -$3,284 $338,318 $37,576 $67,111 $24,054,541 $6,859,772 $2,336,213 $279,141 $588,243 $1,099,273 $1,099,273 $1,099,273 $1,099,273 $1,099,273 $1,500 $14,356 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 Research and Development N/A N/A N/A N/A N/A N/A N/A Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G2934" "Subaward No. 8089" "Subaward No. 2004437443" "431576" "431635" "431676" $5,198 $6,691 $267,905 $26,679 $583,184 $29,505 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 $12,050,346,374 $12,050,346,374 $12,050,346,374 $12,050,346,374 $1,618,902,862 $12,050,346,374 $0 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-99 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.837 93.837 93.837 93.837 93.837 93.837 Federal Awarding Agency/Program Title Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.838 93.838 93.838 93.838 93.838 93.839 93.839 93.839 93.839 Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Cardiovascular Diseases Research Lung Diseases Research Lung Diseases Research Lung Diseases Research Lung Diseases Research Lung Diseases Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.846 93.846 93.846 93.846 93.846 93.846 93.846 93.846 93.846 93.846 93.847 93.847 93.847 93.847 93.847 Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Blood Diseases and Resources Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research Arthritis, Musculoskeletal and Skin Diseases Research COVID-19 - Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Massachusetts General Hospital Medical College of Wisconsin Medical College of Wisconsin New York Medical College New York University Pennsylvania State University Prgms to Inc Diversity Among Ind Engaged in Health-Related Res (PRIDE) Rochester Institute of Technology Thomas Jefferson University University of Cincinnati University of Colorado University of Florida University of Maryland, Baltimore County University of Miami University of Miami Medical School University of Miami Medical School University of Minnesota University of Minnesota University of Minnesota University of Minnesota University of Rochester University of South Carolina Washington University in St. Louis Washington University in St. Louis Emory University Palo Alto Veterans Institute for Research Palo Alto Veterans Institute for Research Wayne State University Cetya Therapeutics, Inc. Emory University Emory University Georgia Southern University Research and Service Foundation, Inc. Indiana University Indiana University Oregon Health and Science University Phoenicia Biosciences, Inc. University of California, San Diego University of Tennessee Health Sciences Center Baylor College of Medicine Columbia University Columbia University Emory University Princeton University University of Oregon University of Oregon University of Pennsylvania COVID-19 Albert Einstein College of Medicine California Medical Innovations Institute Emory University Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-100 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "Protocol #: A5332" "5P01HL116264-09" "5R01HL137748-03" "Subaward No. 125060" "18-A0-00-001801" "UGARFHL153231" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $81 $25,700,762 $126,406 $25,700,762 $71,474 $25,700,762 $41,128 $25,700,762 -$10,400 $25,700,762 $85,396 $25,700,762 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "CON016960" "32433-01" "Subaward No 080-18007-S02203" "1R01HL158671-01A1" "1R01HL159086-01A1" "CON016514" "1701192 REQUEST 4732" "100746" "CON016475" "CON016611" "N009183301" "N009256001" "N009991901" "N009991902" "SUB00000378 / UR FAO GR532419" "142608" "5R25HL105400-12" "5R25HL105400-13" "T863524/A029070/A191373" "NIM0003-03" "NIM0013-03" "WSU20014" "Subaward No. 00034144" "A035610" "A690131" $286,025 $7,128 $66,904 $228,433 $11,227 $8,878 $70,928 $141,302 $5,481 $4,388 $6,200 $25,064 $28,401 $39,565 $45,551 $30,719 -$1,099 $2,792 $5,920 -$69 $2,674,155 $20,115 $10,964 -$466 $25,364 $950,593 $137,209 $94,028 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $25,700,762 $2,704,699 $2,704,699 $2,704,699 $2,704,699 $2,704,699 $4,628,748 $4,628,748 $4,628,748 $4,628,748 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-14" "CON015039" "CON015041" "1021685_GT" "R33HL147845" "5P01HL151433-03" "SUBAWARD # 21-0146-AURI" "7000001444" "1(GG019022-01)" "2(GG014632-01)" "A505574" "SUB0000252" "#217420A" "217710A" "580569" "5R01DK131176-02" "1R01DK131488-01A1" "A375305" $428,174 $221,255 $6,613 $2,798,661 $64,476 $154,148 $19,174 $123,066 $90,608 $392,296 $67,100 $2,510,686 $171,404 $318,740 $23,247 $87,067 $44,582 $6,759 $137,218 $229,467 $19,028 $2,174,543 $594,191 $12,890 $13,035,066 $122,321 $123,814 $4,628,748 $4,628,748 $4,628,748 $4,628,748 $4,628,748 $4,628,748 $4,628,748 $4,628,748 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $3,212,055 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-101 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 Federal Awarding Agency/Program Title Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.847 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Additional Award Identification (Optional) Name of Funder Pass-Through Entity Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Georgia Southern University Research and Service Foundation, Inc. Indiana University Johns Hopkins University Texas A&M AgriLife Extension Service University of California, San Diego University of Maryland, Baltimore County University of North Carolina University of North Carolina University of South Florida University of Utah University of Virginia Vanderbilt University Medical Center Banner Health BMseed, LLC Drexel University Duke University Emory University Emory University Emory University Icahn School of Medicine at Mount Sinai Medical University of South Carolina Medical University of South Carolina Michigan State University Morehouse School of Medicine Oregon Health and Science University Pennsylvania State University Pennsylvania State University Stanford University University of California, San Francisco University of Cincinnati University of Cincinnati University of Cincinnati Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-102 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "A379039" "A380085" "A380097" "A413173" "A551612" "A551759" "A552124" "A558251" "A576210" "A732508" "SUBAWARD # A351474" "Subaward No A380090" "Subaward No. A421774" "Subaward No. A421808" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total -$24,974 $15,353,321 $6,628 $15,353,321 $41,409 $15,353,321 -$7,646 $15,353,321 $29,505 $15,353,321 $3,800 $15,353,321 $58,197 $15,353,321 $7,646 $15,353,321 $308,506 $15,353,321 $16,642 $15,353,321 $13,146 $15,353,321 $6,101 $15,353,321 $29,846 $15,353,321 $52,356 $15,353,321 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3059" "CON015013" "2005680469" "Subaward #M2001963" "SUBAWARD NO. 123568900 (S9002418)" "CON011270" "Sub Award # 5111860" "Subaward No. 5112092" "SUBAWARD # 6163-1092-10-E" "1005584104/PO#U000323430" "AWD-004183.GR100686" "VUMC86160" "0432-06-142371" "1R43NS124469-01" "900052" "CON017449" "A567140" "A580374" "A657132" "0255-Z446-4609" "22 A00-4016-S002" "SUB AWARD #: MUSC18-107-8D574" "RC111996UGA" "AWD-002313" "Subaward 1013756_Augusta" "CON013409" "UGANS112008" "Subaward No. 62756108-193654" "2U54NS065705-11" "1U01NS102289-01A1" "1U01NS106513-01A1" "Sub 013888-139593" $808,715 $12,360 $21,802 $145,369 $53,628 $174,385 $25,070 $166,316 $22,495 $171,628 $56,485 $59,366 $14,973 $144,156 $12,620,053 $22,568 $303,835 $46,127 $189,124 $134,339 $38,902 $260,061 $109,798 $11,612 $32,360 $54,760 $159,701 $71,194 $142,040 $8,406 $7,778 $1,605 $1,005 $5,010 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $15,353,321 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 $14,536,370 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-103 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.853 93.853 93.853 93.853 93.853 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 Federal Awarding Agency/Program Title Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Extramural Research Programs in the Neurosciences and Neurological Disorders Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 93.855 93.855 93.855 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 93.855 93.855 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Florida University of Pennsylvania University of Texas at Arlington University of Virginia University of Wisconsin - Madison Ascribe Bioscience Boston Children's Hospital Boston University Brigham and Women's Hospital Brigham and Women's Hospital Case Western Reserve University Chitozan Health, LLC Columbia University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University EpiVax, Inc. Health Research, Inc. Henry Ford Health System Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Louisiana State University Mayo Clinic, Jacksonville Northeastern University Northwestern University Northwestern University Oklahoma State University Pneumotactix, LLC Rutgers, The State University of New Jersey Saint Louis University Stanford University The Research Foundation for The State University of New York The Research Foundation for The State University of New York The Research Foundation for The State University of New York The Scripps Research Institute The Scripps Research Institute The Scripps Research Institute The Scripps Research Institute Trellis Bioscience University North Carolina Greensboro University of California, Santa Cruz University of Chicago University of Florida University of Houston-Clear Lake University of Illinois Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-104 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "SUB00002645/3107" "585719" "2022GC0142" "CON010330" "CON014940" "AWD00014996" "GENFD0002200311" "45000003976" "123439" "125413" "RES514756" "FP00025968" "1GG01787501" "A085091" "A237526" "A443997" "A481051" "A489074" "A503504" "A540760" "A619462" "A67793" "A810846" "AGREEMENT DTD 8/30/19" "CON015715" "CON015726" "CON015750" "CON015753" "CON015832" "T715255" "1R01AI32205" "313-01" "Subaward B23829AURI" "431605" "431605S02" "431672" "PO-0000180278" "GTR-233617" "50065378050" "60056418UG" "60061554 GIT" "1508812" "RPLXX000141680A" "SUB00002479" "CON015702" "61989439-131451" "1R01AI16984901" "R1215574" "R1215576" "5-53830" "554533" "5-54752" "7000000308" "2R44AI106077-05" "212101611" "A230171S001" "AWD103169(SUB00000750)" "SUB00003422" "CON009007" "7R01AI157445-03" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $7,424 $14,536,370 $31,355 $14,536,370 $38,392 $14,536,370 $41,348 $14,536,370 $53,417 $88,605 $668,794 $21,847 $123,849 $61,518 $58,291 $393,302 $64,520 $32,455 $19,909 $139,300 $22,650 $32,375 $68,557 $144,420 $2,120 $53,599 $39,797 $2,941 $4,410 $846,605 $1,345,158 $103,111 $403,624 $991,101 $90,011 $33,525 $11,561 $27,271 $14,536,370 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $480,846 $42,181,415 $57,681 $42,181,415 $24,433 $10,798 $36,059 $432,742 $159,663 $175,913 $126,467 $66,483 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $21,685 $12,273 $203,490 $42,181,415 $42,181,415 $42,181,415 $122,061 $42,181,415 -$769 $42,181,415 $190,944 $1,718 $90,678 $236,950 $161,889 $156,260 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $31,839 $42,181,415 $341,886 $47,521 $45,777 $16,451 $198,487 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-105 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.855 93.855 93.855 93.855 Federal Awarding Agency/Program Title Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 Allergy and Infectious Diseases Research 93.855 93.855 93.855 93.855 93.855 Allergy and Infectious Diseases Research Allergy and Infectious Diseases Research COVID-19 - Allergy and Infectious Diseases Research COVID-19 - Allergy and Infectious Diseases Research COVID-19 - Allergy and Infectious Diseases Research 93.859 93.859 93.859 93.859 93.859 93.859 93.859 Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 93.859 Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Biomedical Research and Research Training Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Iowa University of Iowa University of Iowa University of Iowa University of Maryland Foundation, Inc. University of Maryland Foundation, Inc. University of Massachusetts Medical School University of Minnesota University of Minnesota University of Minnesota University of Minnesota University of Mississippi University of Missouri University of Oklahoma University of Pennsylvania University of Pennsylvania University of Rhode Island University of Texas at Austin University of Texas MD Anderson Cancer University of Washington University of Wisconsin - Madison University of Wisconsin - Madison Virginia Polytechnic Institute and State University Washington University in St. Louis COVID-19 COVID-19 COVID-19 Stanford University Beth Israel Deaconess Medical Center Boston University Emory University Emory University GenNext Technologies, Inc. Georgetown University Georgia Southern University Research and Service Foundation, Inc. GlycoScientific, LLC Harvard University Johns Hopkins University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation New York University Pennsylvania State University The Scripps Research Institute University of California, Riverside University of Minnesota University of San Francisco University of Texas Health Science Center at Houston University of Virginia Viamune, Inc. Yale University Yale University Z Biotech, LLC Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-106 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "S00619-01" "S01421-01" "S01492-01" "S0223601" "20543" "F3048062" "POWA01276410" "CON015860" "CON015865" "CON015928" "CON017006" "CON013362" "00071127-1" "2020-77" "CON014740" "CON017178" "CON013767" "UTAUS-SUB00000305AM2" "3001647561" "UWSC12199" "1696" "671" "41268119105" "WU-21-407" "6.30E+13" "FP00020379" "4500003365" "A003475" "A579704" "RGNTI0001357001" "AWD7772899GR205576" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $14,890 $42,181,415 $3,696 $42,181,415 $186,862 $42,181,415 $26,171 $42,181,415 $13,892 $42,181,415 $30,757 $42,181,415 $1,433 $379,613 $859,152 $488,689 $270,086 $78,484 -$47,378 $44,410 $218 $3,780 $43,663 $29,726 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $638,806 $132,733 $42,181,415 $42,181,415 $472,297 $42,181,415 $144,451 $42,181,415 $22,118 $42,181,415 $4,901,532 $1,398,810 $46,240 $26,455,242 $176,059 $17,040 $2,302,834 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $42,181,415 $53,389 $1,848,315 $206,525 $61,164 $59,973 $15,752 $143,888 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3096" "1R41GM139440-01" "133286-5112927" "SUBAWARD 2004422271" "431513" "431575" "431633" "431642" "431646" "17-A1-00-007405-01; Project # 109740" "S000174DHHS" "5-54419" "S-001363" "H008978301" "CON011473" "Subaward No. SA0003106" "GB10924.PO#2328965" "RVIAM000133930A" "CON-80003260 (GR114492)" "GR107185" "CON013283" $22,944 $8,677 $206,135 $20,693 $486 $90,176 $11,731 $96,483 $98,366 -$6,016 $19,348 $40,505 $134,112 $43,262 $15,496 $17,545 $26,698 $51,822 $42,169 $227,333 $156,183 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 $26,807,749 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-107 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number 93.859 93.865 93.865 93.865 93.865 93.865 93.865 Federal Awarding Agency/Program Title Biomedical Research and Research Training Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Child Health and Human Development Extramural Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Emory University Emory University Emory University George Washington University George Washington University Georgia Southern University Research and Service Foundation, Inc. Indiana University Johns Hopkins University Kaiser Permanente Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation New York University Northwestern University Shepherd Center Spaulding Rehabilitation Hospital University of Connecticut University of Connecticut University of Illinois University of Illinois University of Pittsburgh University of Pittsburgh University of Texas Southwestern Medical Center Yale University Advanced Medical Electronics Applied Universal Dynamics Corporation Boston University Case Western Reserve University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Florida State University Infrared Rx, Inc. Johns Hopkins University Kaiser Foundation Research Institute Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Mayo Clinic, Jacksonville Medical University of South Carolina OneClick Oregon Health and Science University Seattle Institute for Biomedical and Clinical Research (SIBCR) Stanford University University of Arizona University of Arizona University of Arizona University of Arizona Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-108 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "A512754" "CON015610" "P16527" "CON007696" "CON014954" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $1,031,229 $23,094,595 $26,807,749 $370,155 $8,791,141 $1,519,032 $7,642,346 $8,791,141 $24,266 $8,791,141 $43,470 $8,791,141 -$1,751 $8,791,141 $11,635 $8,791,141 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G0694" "9235_GT" "2005711653" "CON014416" "431570" "431627" "431678" "F099855" "SP0042891PROJ001" "CON013351" "500629" "CON011175" "CON012970" "10617318818" "18095" "0048860 1268736" "AWD0000258813510822" "GMO190806PO0000001829" "CON-80001022 GR101488" "AME19ROBOTASSIST11" "RAUDC0000971401" "CON016437" "RES516755" "A540603" "A558275" "A634972" "A679525" "A729257" "A772243" "CON013846" "R000002734" "1R41AG07478801" "2004837233" "CON014906" "431527" "431552" "431587" "431616" "431624" "GEO-233617/PO#67304962" "Subaward No. A21-0028-S001" "AGR DTD 5/15/2022" "Subaward 1015875_AUGUSTA" "Subaward GJ118-AURI-1" "CON015518" "1P01AG05235901A1" "636490" "CON014230" "CON016990" $1,038,278 $7,014 $15,335 $668 $35,818 $22,758 $9,361 $48,146 $8,320 $45,493 $32,096 $53,081 $256,107 $16,268 $23,543 -$1 -$35 $276 -$711 $127,483 $213,861 $12,797,827 $206,477 $244,252 $98,327 $71,296 $149,651 $8,371 $20,478 $212,327 $158,520 $51,358 $32,937 $25,022 $6,760 $30,458 $76,547 $41,368 $81,820 $58,830 $15,123 $226,933 $198,108 $70,772 $207,354 $90,010 $6,668 $23,561 $140,975 $15,311 $221,797 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $8,791,141 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 C-109 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research University of California, San Francisco University of Maryland Foundation, Inc. University of Michigan University of Michigan University of Minnesota University of Mississippi University of North Carolina University of North Carolina University of Pittsburgh University of Southern California University of Southern California University of Texas at Arlington University of Texas at Austin 93.866 93.866 93.867 93.867 93.867 93.867 93.867 93.867 93.867 93.867 Aging Research Aging Research Vision Research Vision Research Vision Research Vision Research Vision Research Vision Research Vision Research Vision Research University of Wisconsin - Madison Vanderbilt University Cincinnati Children's Hospital Medical Center Emory University Emory University Emory University Emory University Emory University Emory University 93.867 93.867 93.867 93.867 93.867 Vision Research Vision Research Vision Research Vision Research Vision Research Hillhurst Biopharmaceuticals, Inc. The Research Foundation for The State University of New York University of Texas at Austin Vanderbilt University 93.870 93.870 93.876 93.877 COVID-19 - Maternal, Infant and Early Childhood Home Visiting Grant Maternal, Infant and Early Childhood Home Visiting Grant Antimicrobial Resistance Surveillance in Retail Food Specimens Autism Collaboration, Accountability, Research, Education, and Support COVID-19 Association of University Centers On Disabilities 93.877 Autism Collaboration, Accountability, Research, Education, and Support 93.877 93.884 93.889 93.889 93.898 93.912 93.912 93.912 93.913 93.917 93.917 93.918 93.924 Autism Collaboration, Accountability, Research, Education, and Support Primary Care Training and Enhancement COVID-19 - National Bioterrorism Hospital Preparedness Program National Bioterrorism Hospital Preparedness Program Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Grants to States for Operation of State Offices of Rural Health COVID-19 - HIV Care Formula Grants HIV Care Formula Grants Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership Grants COVID-19 COVID-19 Drexel University 93.925 93.926 93.940 93.944 93.946 93.958 93.958 93.959 Scholarships for Health Professions Students from Disadvantaged Backgrounds Healthy Start Initiative HIV Prevention Activities Health Department Based Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Virus Syndrome (AIDS) Surveillance Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs Block Grants for Community Mental Health Services COVID-19 - Block Grants for Community Mental Health Services Block Grants for Prevention and Treatment of Substance Abuse Georgia Southern University Research and Service Foundation, Inc. COVID-19 Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-110 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CON016907" "21073" "CON016173" "SUBK00008360" "CON011031" "RAG079336A" "#5111414" "5118967" "AWD000053601374451" "Subaward # SCON-00003495" "Subaward 117946135" "2022GC1399" "UTAUS-SUB00000637" "CON014454" "7RF1AG060754-02" "314961" "#A043837" "A332834" "A621535" "A692670" "A788881" "CON009883" "1R41EY033264-01" "Subaward 1178452-95768" "UTA20-000161" "7R01EY017077-12" "CON015899" "1UT6MC45902-01-00" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $7,921 $17,225,184 $99,832 $26,997 $221,502 $59,080 $64,120 $150,213 $34,089 $14,307 $999 $7,784 $44,699 $36,080 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $17,225,184 $216,478 $437,984 $17,225,184 $17,225,184 -$3,071 $5,333,308 $31,775 $703 $19,093 $158,008 $46,790 $55,647 $8,045,959 $8,045,959 $8,045,959 $8,045,959 $8,045,959 $8,045,959 $8,045,959 $8,045,959 $104,604 $8,045,959 $539,680 $7,965 $127,096 $741 $2,163,300 $8,045,959 $8,045,959 $8,045,959 $8,045,959 $764,610 $6,915,985 $219,378 $7,680,595 $7,680,595 $219,378 $39,424 $105,494 $45,385 $105,494 $20,685 $171,773 $120,784 $9,136,546 $105,494 $171,773 $9,257,330 $9,257,330 $5,569,907 $5,569,907 $98,151 $143,018 $669,311 $257,828 $669,311 $134,617 $268,465 $212,072 -$2,428 $74,714,986 $669,311 $212,072 $74,712,558 $74,712,558 $4,201,244 $4,201,244 $41,911 $41,911 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development Research and Development N/A N/A N/A N/A N/A "63828383-15" $11,266,382 $27,681,021 $21,783,570 $1,117,208 $1,136,726 $21,360,469 $1,177,000 $406,476 $17,469,318 $27,681,021 $58,376,931 $1,117,208 $1,136,726 $21,360,469 $1,177,000 $406,476 $45,150,339 $45,150,339 $82,123,155 Student Financial Assistance N/A N/A N/A N/A N/A N/A N/A Cluster Total $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $1,934,082,125 $0 $0 $0 $0 $0 $0 $0 C-111 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 93.959 COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse COVID-19 93.967 93.969 93.969 93.969 93.969 93.977 93.977 93.982 93.989 93.989 COVID-19 - CDC's Collaboration with Academia to Strengthen Public Health PPHF Geriatric Education Centers PPHF Geriatric Education Centers PPHF Geriatric Education Centers PPHF Geriatric Education Centers COVID-19 - Sexually Transmitted Diseases (STD) Prevention and Control Grants Sexually Transmitted Diseases (STD) Prevention and Control Grants Mental Health Disaster Assistance and Emergency Mental Health International Research and Research Training International Research and Research Training COVID-19 COVID-19 Emory University Emory University Emory University Emory University 93.989 93.989 93.991 93.991 93.991 93.994 International Research and Research Training International Research and Research Training Preventive Health and Health Services Block Grant Preventive Health and Health Services Block Grant Preventive Health and Health Services Block Grant Maternal and Child Health Services Block Grant to the States Universidad del Valle de Guatemala University of Louisville 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD Alaska INBRE Bioinformatics Workshops and Support UAFP0557996 PO# P0557996 Alaska INBRE Bioinformatics Workshops and Support 2021 P0550535 Applications of Artificial Intelligence/Machine Learning in Health Disparities Research and Workforce Diversity GRT00019410008801 Center for Influenza Disease and Emergence Research 75N93019C00052 Center for Influenza Vaccine Research for High Risk Populations 75N93021C00018 Computational design and characterization of mini-hemagglutinin molecules for Influenza A and B 0258A4644609 COVID-19; Molecular epidemiology and transmission dynamics of CoVID-19 in Houston Texas COVID19, 75D30121C10133 Integrated Informatics Resources for Eukaryotic Microbial Pathogens and Invertebrate Vectors of Disease 75N93019C00077 NIAID Centers of Excellence for Influenza Research and Response 0258-A504-4609 University of Alaska University of Alaska Howard University Icahn School of Medicine at Mount Sinai University of Pennsylvania Icahn School of Medicine at Mount Sinai 93.RD 93.RD 93.RD P20 UGA Wild Birds Natural History PDM9846; Patient Derived Models Tissue Procurement Protocol for the National Cancer Institute (NCI) Pre-clinical models of infectious diseases: Task C13-- Entitled "Production and Distribution of Filarial Research Reagents" 1119780517813993a HHSN261200800001E HHSN272201700035I St. Jude Children's Research Hospital Leidos, Inc. 93.RD Prevalence of and risk factors for community-associated carriage of antimicrobial resistant Enterobacteriaceae and antimicrobial resistance genes 75D30120C09496 93.RD 93.RD 93.RD 93.RD 93.RD Professional Services Agreement with NORC at the University of Chicago Salmonella source attribution by machine learning and whole genome sequencing SBIR Phase II: Nitric oxide releasing ultra-slippery antibacterial surfaces for indwelling catheter applications SBIR: Creating antibodies to enable the study of Mycobacterium tuberculosis Infections in Guinea SCDIC-II Registry: Cure Sickle Cell Initiative Data Strategy Consortium HHSP2332015000231 75F40120C00187 75D30120C09815 75N93019C00048 NHLBI CONTRACT OT3 HL147798-01 NORC at the University of Chicago Innoveta Biomedical, LLC GlycoScientific, LLC RTI International 93.RD 93.RD 93.RD Sepsis Onset Warning System (SOWS) Master Enrollment Study Protocol SERCAT FY21 Operations - CDC Associate User SERCAT Year 20 Leidos-NIH Membership CD2002 75D30120P08396 MCLWLO354 Beckman Coulter, Inc. Leidos, Inc. 93.RD 93.RD Symplectic: High Temp Fracture Mechanics Understanding the risk of intercontinental introduction and establishment of potentially zoonotic IAV by wild birds 39G2914 11279503A-8135673 Georgia Southern University Research and Service Foundation, Inc. St. Jude Children's Research Hospital 93.U19 Visiting Professorship at the US War College Center Total Department of Health and Human Services 39G3018 Georgia Southern University Research and Service Foundation, Inc. Corporation for National and Community Service 94.003 AmeriCorps State Commissions Support Grant 94.006 94.006 94.006 AmeriCorps State and National 94.006 AmeriCorps State and National 94.006 AmeriCorps State and National 94.006 Jumpstart for Young Children, Inc. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-112 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CON015329" "CON016766" "CON017708" "CON014050" "1D71TW012294-01" "ULRF 17-0029-01" "UAFP0557996 PO# P0557996" "P0550535" "GRT00019410008801" "0258A4644609" "75N93019C00077" "0258-A504-4609" "1119780117813993" "AGREEMENT #: 17X150" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $23,746,224 $23,746,224 $82,123,155 $261,452 $1,000 $7,044 $87,207 $8,892 $261,452 $104,143 $104,143 $104,143 $104,143 $4,363,051 $3,202,622 $7,414 $22,176 $88,677 $7,565,673 $7,565,673 $7,414 $3,415,647 $3,415,647 $226,263 $182,303 $45,758 $3,259,036 $2,923,003 $35,611 $15,246 $16,911,548 $3,415,647 $3,415,647 $2,973,860 $2,973,860 $2,973,860 $16,911,548 $23,619 $1,693 $17,925,670 $17,925,670 $7,612,609 $1,248,853 $2,516 $11,736,277 $2,064,613 $17,925,670 $17,925,670 $17,925,670 $48,089 $17,925,670 $90,216 $170,133 $17,925,670 $1,277,774 $17,925,670 $486,963 $17,925,670 -$109 $17,925,670 $60,194 $17,925,670 $438,563 $1,252,818 $17,925,670 Cluster Name N/A N/A N/A Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development N/A Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "No. 8618.AU.01" "75D30120C09815" "75N93019C00048" "SCDIC-II REGISTRY" "BARDA-BAA-100-18-SOL- 00003" "MCLWLO354" $84,318 $8,437 $150,031 $247,997 $27,739 $14,631 $2,500 $30,342 $186,190 $17,925,670 $17,925,670 $17,925,670 $17,925,670 $17,925,670 $17,925,670 $17,925,670 $17,925,670 $17,925,670 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G2914" "11279503A-8135673" $32,295 $16,610 $17,925,670 $17,925,670 Research and Development Research and Development "39G3018" $155,932 $155,932 N/A $632,958,317 $16,215,703,249 "CON016537" $396,895 $396,895 N/A $72,891 $3,774,737 N/A $28,850 $3,774,737 N/A $3,669,459 $3,672,996 $3,774,737 N/A Cluster Total $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 C-113 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 94.008 AmeriCorps Commission Investment Fund 94.008 94.013 94.013 AmeriCorps Volunteers In Service to America 94.013 AmeriCorps Volunteers In Service to America 94.013 94.016 AmeriCorps Seniors Senior Companion Program (SCP) 94.016 94.017 AmeriCorps Seniors Senior Demonstration Program (FGP) 94.017 94.021 AmeriCorps Volunteer Generation Fund 94.021 AmeriCorps National Service and Civic Engagement Research Competition 94.026 94.026 Total Corporation for National and Community Service Executive Office of the President 95.001 High Intensity Drug Trafficking Areas Program 95.001 High Intensity Drug Trafficking Areas Program 95.001 High Intensity Drug Trafficking Areas Program Total Executive Office of the President Social Security Administration 96.001 Social Security Disability Insurance 96.007 Social Security Research and Demonstration 96.008 Social Security - Work Incentives Planning and Assistance Program Total Social Security Administration Department of Homeland Security 97.005 State and Local Homeland Security National Training Program 97.005 State and Local Homeland Security National Training Program 97.008 Non-Profit Security Program 97.012 Boating Safety Financial Assistance 97.023 97.032 97.034 97.036 97.036 Community Assistance Program State Support Services Element (CAP-SSSE) Crisis Counseling Disaster Unemployment Assistance COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 97.039 97.041 97.042 97.042 97.042 97.042 97.042 97.042 97.042 97.043 97.044 97.045 97.047 97.050 97.056 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Hazard Mitigation Grant National Dam Safety Program Emergency Management Performance Grants Emergency Management Performance Grants Emergency Management Performance Grants Emergency Management Performance Grants Emergency Management Performance Grants Emergency Management Performance Grants Emergency Management Performance Grants State Fire Training Systems Grants Assistance to Firefighters Grant Cooperating Technical Partners BRIC: Building Resilient Infrastructure and Communities COVID-19 - Presidential Declared Disaster Assistance to Individuals and Households - Other Needs Port Security Grant Program 97.061 97.061 97.061 Centers for Homeland Security Centers for Homeland Security Centers for Homeland Security 97.061 Centers for Homeland Security 97.061 97.067 97.067 Centers for Homeland Security Homeland Security Grant Program Homeland Security Grant Program 97.067 97.088 97.091 Homeland Security Grant Program Disaster Assistance Projects Homeland Security Biowatch Program 97.132 Financial Assistance for Targeted Violence and Terrorism Prevention Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. City of Atlanta University of Texas at Dallas COVID-19 COVID-19 Auburn University Auburn University RAND Corporation Space Dynamics Laboratory COVID-19 Criminal Investigations and Network Analysis Center (CINA) George Mason University George Mason University Kennesaw State University Research and Service Foundation University of Illinois at Urbana- Champaign Kennesaw State University Research and Service Foundation American University, Washington, D.C. Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-114 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "431631" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $60,454 $60,454 $2,312 $29,075 $31,387 $31,387 "39G1858" $322,469 $322,469 Cluster Name N/A Research and Development Research and Development Foster Grandparent/Senior Companion Cluster "39G3959" $160,197 $1,190 $3,830,846 $74,949 $160,197 $53,577 $4,874,665 $74,949 $160,197 $53,577 N/A N/A Research and Development "G15GA003A" "1806767" $69,844 $26,330 $393 $0 $96,567 $96,567 $96,567 $96,567 N/A N/A Research and Development $61,075,080 $64,931 $23,616 $0 $61,163,627 $61,075,080 $64,931 $23,616 Disability Insurance/SSI Cluster N/A N/A "22-CVM-212016-GTRC" "23-CVM-215006-GTRC" "SCON-00000467" "CP0053206" "CON016732" "CON015604" "CON016694" "431694" "077083-17698" "431589" "CON014442" $87,209 $140,873 $574,108 $49,017,968 $2,304,875 $17,800 $2,340,109 $411,336 $7,557 $5,924,182 $178,066 $276,893 $574,108 $2,054,410 $311,445 $48,333 $38,790 -$223,337 $59,944,119 $30,369 $3,543,926 $65,233 $12,058 $417,255 $94,909 $36,324 $111,953 $16,877 $10,292,594 $11,777 $102,278 $3,916,684 $414,710 $14,429 $854,463 $84,079 $50,076 $66,021 $17,088 $129,394 $11,341,443 $99,058 $8,025 $1,722 $13,859 $53,540 $454,959 $454,959 $574,108 $2,054,410 $311,445 $48,333 $38,790 $59,751,151 $59,751,151 $59,751,151 $3,543,926 $65,233 $10,981,970 $10,981,970 $10,981,970 $10,981,970 $10,981,970 $10,981,970 $10,981,970 $11,777 $102,278 $3,916,684 $414,710 $14,429 $854,463 $346,658 $346,658 $346,658 $346,658 $346,658 $11,448,526 $11,448,526 $11,448,526 $1,722 $13,859 $125,426 N/A Research and Development N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A N/A N/A Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development Research and Development N/A N/A Research and Development Cluster Total $0 $1,618,902,862 $1,618,902,862 $322,469 $0 $0 $1,618,902,862 $0 $0 $1,618,902,862 $61,075,080 $0 $0 $0 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $0 $0 $0 $0 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $0 $0 $1,618,902,862 C-115 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Federal ALN Number Federal Awarding Agency/Program Title 97.132 Financial Assistance for Targeted Violence and Terrorism Prevention 97.U20 Digital Evidence Forensics Lab 97.U21 Overtime Reimbursement Agreements Total Department of Homeland Security U.S. Agency for International Development 98.001 USAID Foreign Assistance for Programs Overseas 98.001 USAID Foreign Assistance for Programs Overseas 98.001 98.001 98.001 USAID Foreign Assistance for Programs Overseas USAID Foreign Assistance for Programs Overseas USAID Foreign Assistance for Programs Overseas 98.001 USAID Foreign Assistance for Programs Overseas 98.001 USAID Foreign Assistance for Programs Overseas USAID Development Partnerships for University Cooperation and 98.012 Development USAID Development Partnerships for University Cooperation and 98.012 Development Her Time: A Time Use Study of Women Participating in Livelihoods 98.RD Programs in Ethiopia 98.RD Improving the Bangladesh Peanut Value Chain Total U.S. Agency for International Development Miscellaneous 99.U22 VA Admin & Reporting Fees Total Miscellaneous Total Expenditure of Federal Awards Additional Award Identification (Optional) Name of Funder Pass-Through Entity U.S. Secret Service Cyber Fraud Task Force Parents 4 Peace FBI Overtime reimbursement agreements 470 J087203 Development Innovations Group Kennesaw State University Research and Service Foundation Michigan State University Purdue University The National Academies of Sciences, Engineering, and Medicine University of Illinois FHI 360 FHI 360 Cooperative Assistance And Relief Everywhere (CARE) ACDI/VOCA 11000111 Bolded and italicized award lines indicate pass-through funding. The accompanying notes are an integral part of this schedule. C-116 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "CON016598" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $71,886 $125,426 $5,800 $5,800 Cluster Name Research and Development N/A $6,863 $6,863 N/A $60,826,017 $95,087,520 "T3" "431664" "193900.312455.08" "F0004868402088" $1,746,548 $16,017 $4,127,716 $370,656 $62,168 $221,416 $4,902,025 $4,902,025 $4,902,025 $4,902,025 $4,902,025 Research and Development Research and Development Research and Development Research and Development Research and Development "2000012480" "7211218019" "AWD-002429" "P021001722" "470" "J087203" $211,619 $1,958,167 $75,298 $28,754 $7,931 $853,443 -$2 $16,821 $5,780,218 $4,902,025 $4,902,025 $861,374 $861,374 $16,819 $16,819 Research and Development Research and Development N/A Research and Development Research and Development Research and Development $2,781 $2,781 N/A $0 $2,781 $9,153,297,414 $36,712,622,567 Cluster Total $1,618,902,862 $0 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 $1,618,902,862 $1,618,902,862 $1,618,902,862 $0 C-117 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 STATE OF GEORGIA NOTE 1. SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the State's basic financial statements presented in the State of Georgia Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2023. A. Basis of Presentation The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the State, it is not intended to and does not present the financial position, changes in net position, or cash flows of the State. 1. Federal Financial Assistance The Uniform Guidance defines federal financial assistance as assistance that non-federal entities receive or administer in the form of grants, cooperative agreements, non-cash contributions or donations of property (including donated surplus property), direct appropriations, food commodities, other financial assistance, loans, loan guarantees, interest subsidies, and insurance. 2. Assistance Listing Number (ALN) The Schedule presents total expenditures for each federal financial assistance program and the ALN (formerly Catalog of Federal Domestic Assistance (CFDA) Number) assigned to the program. For programs that have not been assigned an ALN number, the number shown in the Schedule is the federal agency's 2-digit prefix followed by "U" and a two digit number or by "RD" if the program is part of the Research and Development (R&D) cluster. 3. Cluster of Programs A grouping of closely related programs with different ALN numbers that share common compliance requirements is considered a cluster of programs. The Schedule presents the total federal awards expended for the R&D cluster, Student Financial Assistance cluster, and other clusters that are mandated in the most recent Federal Compliance Supplement. 4. Direct and Pass-through Federal Financial Assistance The State receives federal financial assistance directly from federal awarding agencies or indirectly from pass-through entities. A pass-through entity (PTE) is a non-federal entity that provides a subaward to a subrecipient to carry out part of a federal program. For federal assistance that the State received as a subrecipient, the name of the PTE and the identifying number assigned by the PTE are identified in the Schedule. 5. Amount Provided to Subrecipients The amount of federal assistance that the State provided to subrecipients under each federal program is presented in a separate column in the Schedule. A subrecipient is an entity that receives a subaward from a PTE to carry out part of a federal program. 6. Transactions Between State Organizations When federal financial assistance is received by one State organization and passed through to another State organization, the federal financial assistance is reflected as expenditures in the Schedule by only the primary recipient (i.e., the State organization that received the federal assistance directly from the federal government). This method avoids the overstatement of federal financial assistance at the aggregate level. C-118 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 STATE OF GEORGIA B. Basis of Accounting The State's ACFR and this supplemental schedule are presented in accordance with generally accepted accounting principles, following the accrual or modified accrual basis of accounting, as appropriate for the fund structure. The basis of accounting used for each fund is described in Note 1 to the State's financial statements. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NOTE 2. INDIRECT COST RATE In addition to other procedures detailed in the Uniform Guidance, State organizations may elect to charge a de minimis cost rate of 10% of modified total direct costs which may be used indefinitely. There are twelve State organizations within the State of Georgia Reporting Entity, as identified in Appendix "A," that have elected to use the 10% de minimis cost rate. NOTE 3. REPORTING ENTITY The Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2023. Refer to Appendix "A" for a comprehensive listing of organizations that comprise the State of Georgia Reporting Entity. NOTE 4. LOAN PROGRAMS The State participates in various federal loan programs. The Schedule includes the value of new loans made or received during the fiscal year, the balance of loans from previous years for which the federal government imposes continuing compliance requirements, and any administrative cost allowances. For loans made to students of an Institution of Higher Education (IHE), where the IHE does not make the loans, the amounts in the Schedule only include the value of loans made during the fiscal year and are not included in the following table. Outstanding balance of federal loans and loan guarantees: ALN/ CFDA No. Program Name 10.766 84.038 93.264 93.342 93.364 Community Facilities Loans and Grants Cluster Federal Perkins Loan Program - Federal Capital Contributions Nurse Faculty Loan Program (NFLP) Health Professions Student Loans, Including Primary Care Loans/Loans for Disadvantaged Students Nursing Student Loans Ending Balance at June 30, 2023 $ 65,603,427 7,760,278 2,761,053 577,207 345,783 Total Outstanding Balance $77,047,748 C-119 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 STATE OF GEORGIA NOTE 5. NON-CASH ASSISTANCE Although most federal financial assistance is in the form of cash assistance, the State participates in several programs that provide non-cash assistance through the State to eligible participants. The total value of federal financial non-cash assistance that the State reported for the fiscal year ended June 30, 2023 is presented in the table below. Non-Cash Assistance: ALN/ CFDA No. Program Name 10.187 COVID-19 - The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds 10.542 COVID - 19 - Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance Program 10.551 COVID 19 Supplemental Nutrition Assistance Program 10.555 National School Lunch Program1 10.565 Commodity Supplemental Food Program1 10.569 Emergency Food Assistance Program (Food Commodities) 39.003 Donation of Federal Surplus Personal Property Non-Cash Value $6,174,057 602,198,726 3,188,781,270 4,624 53,153,727 2,818,347 28,490,170 4,115,826 93.268 Immunization Cooperative Agreements1 180,559,643 Total Non-Cash Assistance $4,066,296,390 1 The amount reported in the Schedule for this program includes both cash and non-cash assistance expenditures. NOTE 6. UNEMPLOYMENT INSURANCE (UI) (ALN/CFDA No. 17.225) The UI program serves workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work. State unemployment insurance funds (State UI funds) must be deposited to the Unemployment Trust Fund (UTF) in the U.S. Treasury, primarily to be used to pay UI program benefits under the federally approved State unemployment law. Accordingly, expenditures of State and federal unemployment insurance funds (including federal administration amounts) are included in the total expenditures for the UI program reported in the Schedule. For the fiscal year ended June 30, 2023, the amounts are $125,303,560, and $53,974,649.37, respectively. Also, COVID-19 expenditures for federal unemployment insurance funds, as well as federal administration amounts, are included in the total expenditures for the COVID-19 UI program reported in the Schedule. C-120 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 STATE OF GEORGIA NOTE 7. NOVEL CORONAVIRUS (COVID 19) Supplemental federal appropriations were approved through a variety emergency Federal Acts to assist in responding to the novel coronavirus (COVID-19) outbreak. These Federal Acts and supplemental guidance also contained requirements for compliance with existing Federal laws and added reporting requirements. A portion of the supplemental federal funding was provided to the State as both monetary and non-cash assistance, from numerous Federal Agencies through a variety of Federal programs. These supplemental funds are separately reported in the Schedule and applicable Notes to the SEFA schedule with the prefix "COVID-19". Additionally, ALN/CFDA 84.425 is reported under different sub-programs that are separately identified in the Schedule with alpha characters identified in the "Additional Award Identification (Optional)" column. C-121 Corrective Action Plan for Current Year Findings Brian P. Kemp Governor Gerlda Hines, CPA State Accounting Officer March 20, 2024 Mr. Greg S. Griffin, State Auditor Georgia Department of Audits and Accounts 270 Washington Street, S.W., Room 4-101 Atlanta, Georgia 30334-8400 Dear Mr. Griffin: Enclosed with this letter is the State of Georgia's "Corrective Action Plan" (CAP) reporting in the Single Audit for fiscal year ending June 30, 2023. This CAP is compiled by the State Accounting Office (SAO) based on corrective action plans provided by the respective State Organization and is organized by finding type (financial statement and federal award), Federal Agency (if applicable), State Organization and finding number. The State's CAP satisfies the requirements as detailed in Title 2 U.S. Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 Audit findings follow-up. If you have any questions regarding this CAP, please contact our Office. Sincerely, Gerlda B. Hines State Accounting Officer 200 Piedmont Avenue 1604 West Tower Atlanta, Georgia 30334 (404) 656-2133 www.sao.georgia.gov D-3 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 STATE STATE ENTITY1 AGENCY TABLE OF CONTENTS PAGE NUMBER FINANCIAL STATEMENT FINDINGS UNDER GOVERNMENT AUDITING STANDARDS Statewide............................................................................... D-5 419 Department of Community Health....................................... D-5 427 Department of Human Services............................................ D-6 440 Department of Labor............................................................. D-7 462 Department of Natural Resources........................................ D-15 474 Department of Revenue........................................................ D-16 977 Georgia Public Telecommunications Commission............... D-16 FEDERAL AWARD FINDINGS U.S. DEPARTMENT OF AGRICULTURE 414 Department of Education...................................................... 427 Department of Human Services........................................... U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 419 Department of Community Health....................................... 427 Department of Human Services........................................... 441 Department of Behavioral Health and Developmental Disabilities............................................................................. U.S. DEPARTMENT OF JUSTICE 471 Georgia Bureau of Investigation........................................... U.S. DEPARTMENT LABOR 440 Department of Labor........................................................... U.S. DEPARTMENT OF THE TRANSPORTATION 484 Department of Transportation............................................ U.S. DEPARTMENT OF THE TREASURY 427 Department of Human Services.......................................... D-18 D-18 D-19 D-21 D-21 D-23 D-24 D-37 D-38 1 The entity number represents the control number that was assigned to each State entity. D-4 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 FINANCIAL STATEMENT FINDINGS REPORTED UNDER GOVERNMENT AUDITING STANDARDS Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings 2023-001 SW Statewide Improve Internal Kris Martins, 470-528-0776 Controls over Deputy State Financial Reporting Accounting Officer Corrective State Accounting Office (SAO) will continue to review its timelines and processes for Action preparing the Annual Comprehensive Financial Report (ACFR) to allow for more timely completion and allow for sufficient review time. SAO will continue to train staff on ACFR preparation. SAO will also continue to work towards automation and will add in additional analytical procedures, where applicable, to ensure accurate presentation of financial amounts within the ACFR. However, the process of compiling and preparing the ACFR continues to be a very manual process with a significant amount of data/transactions that comes from the agencies. Because of this complexity, combined with ongoing staff turnover, the compilation of the ACFR continues to be susceptible to errors. 2023-002 419 Department of Strengthen Terry 404-463-0132 Community Accounting Controls Conrad, Health (DCH) Overall Comptroller Corrective DCH will continue its clean up the General Ledger (GL) for prior year errors and Action necessary adjustments. This will result in fewer Post-Closing Adjustments (PCAs), timely bank reconciliations with fewer reconciling items (and no older ones), account balances that can be supported, and would also zero out the accounts used to record activity from closed bank accounts. Email/Estimated Completion Date kris.martins@sao.ga.gov 6/30/2024 terry.conrad@dch.ga.gov 8/2/2024 DCH will also work with our Third-Party Administrators (TPAs) to ensure that claims data reports are run with the proper timing in order to capture as many invoiced claims within the fiscal year as possible. D-5 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings 2023-003 419 Department of Continue to Chad Purcell, 470-757-7871 Community Health Strengthen Chief Information (DCH) Application Risk Officer Management Program Corrective DCH completed most of the action items in the Corrective Action Plan (CAP) during Action fiscal year 2023 and has continued towards completion during fiscal year 2024. All identified security vulnerabilities have been addressed, which have significantly enhanced DCH's overall cybersecurity posture. Key achievements include enhanced staffing (CISO, Cybersecurity Engineer, Senior Cybersecurity Analyst, and ten cybersecurity interns), and the introduction of 20 organization-wide security policies aligned with NIST Federal Computer Security Standards. The closeout of the remaining CAP remediation tasks is set to be completed by the end of February 2024. 2023-004 427 Department of Improve Internal Bill Zisek, 404-273-9427 Human Services Controls over Cash Director, Office of (DHS) and Clearing Accounts Financial Services Corrective The Corrective Action Plan is as follows. Action The Debt Setoff and Payroll bank account (two of the four centralized accounts cited) reconciliations will be current at the end of SFY 2024. They will be completed monthly, beginning with the July 2024 reconciliation. For the decentralized bank accounts, DHS/DFCS will implement quarterly bank reconciliation status reporting to the DHS CFO. This reporting will track the completion and approval of all decentralized bank accounts. The implementation date is July 1, 2024. The Operating and Child Support bank account (the two remaining centralized accounts cited) reconciliations will be current at the end of SFY 2025. They will be completed monthly, beginning with the July 2025 reconciliation. Materially significant reconciling items identified from SFY 2017 to the current date will be resolved by June 2025. Email/Estimated Completion Date chad.purcell1@dch.ga.gov 2/29/2024 Bill.Zisek@dhs.ga.gov 6/30/2025 D-6 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings 2023-005 440 Department of Strengthen Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Accounting Controls Overall Corrective Inadequate controls over the reporting of uncollected overpayments. Action Overpayment Data Not Reconciled Email/Estimated Completion Date Kate.Pfirman@gdol.ga.gov 12/31/2026 The Department concurs with this finding and offers the following response: GDOL Response: The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system to perform reconciliation between the multiple tools used to perform different functions. Therefore, we acknowledge that this finding may persist until a systemwide resolution is implemented in the new modernized UI system. DOAA Recommendation Overpayment Timeline GDOL acknowledges DOAA's recommendation and offers the following response: GDOL Response: The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing merit and temporary staff to maximize productivity by conducting fact-finding interviews, assessing case details, creating overpayments in the system, and making overpayment determinations. The statutes provide that an overpayment be established up to four years after such occurrence, act, or omission. Additionally, we have the legal authority to recover overpayment debts within seven years from the release date of the notice of determination and overpayment by the department. Investigations for potentially fraudulent overpayments and potential overpayments detected outside of the crossmatch process are manually processed by staff. This includes entry to create the overpayment in the system and creation of the overpayment determination. USDOL prohibits the automation of making fraudulent determinations. Such investigations and determinations must be performed by staff. Unemployment Insurance Program D-7 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings Letter 01-16 states "in order to be eligible to receive administrative grants, a state must do the following in context of identifying and establishing improper payments...continue to make timely unemployment claim (UC) payments (if due) and wait to commence recovery of overpayments until an official determination of ineligibility is made..." The current unemployment system is obsolete as it was implemented by GDOL in 1982. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge that this finding may persist until a system-wide resolution is implemented in the new modernized unemployment insurance (UI) system. GDOL has procured a vendor to build and implement a modernized UI system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Email/Estimated Completion Date Inadequate controls over statewide reporting requirements. Improper benefit payments-Employer-filed Claims GDOL concurs with this finding and offers the following response: GDOL Response: The Employer Filed (Partial) Claims (EFC) program originated in the late 1960's and was designed to allow employers with short-term, temporary periods of lack of work for their employees to retain their workforce when work resumes. This is a program that many large manufacturers in Georgia rely on when they have temporary plant shutdowns and have for decades. When GDOL has attempted in the past to limit this program, we have met strong resistance from Georgia's manufacturers. This program optimizes D-8 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings our ability to process and pay mass numbers of claims more quickly, such as what occurred at the beginning of the pandemic. EFCs may be filed by an employer for any complete pay-period week during which an otherwise full-time employee works less than full-time, due to lack of work only, and earns an amount not exceeding his/her unemployment insurance weekly benefit amount. Such claims shall not be submitted or allowed for vacation days regardless of whether such vacation days were requested by the employee or established by the employer. Effective March 19, 2020, a temporary, Emergency Rule 300-2-4-05(1), containing Rule 300-2-4-.09(1) was signed which required employers to electronically submit EFCs on behalf of their employees whenever it is necessary to temporarily reduce work hours or there was no work available for a short period due to the pandemic. Employers were allowed to file such claims for full and part-time employees whose earnings had been reduced. In July 2020, the Rule was sunset and employers were no longer required to file EFCs. By electing to submit EFCs on behalf of the individuals, the employer is responsible for attesting by an affidavit to the employment status and weekly earnings of the individual for the EFC submitted. The affidavit certifies that the employer has obtained earnings from other employment as well as other requirements that must be completed before EFCs can be entered or uploaded for their employees. Individuals for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rules 300-2-4- .02. Such individuals are not required to be nor certify on a weekly basis to be actively seeking work. Email/Estimated Completion Date D-9 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings Effective December 6, 2021, the EFC process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. The law requires benefit payments to be made timely based on available information until evidence is found to show the individual was not entitled to receive them. Employers suspected to be fraudulent are reviewed immediately upon detection. If determined to be fraudulent, the account is voided and closed. The next step is for the system to run a process to identify all claims filed under the fraudulent employer account and impose the fraud stop. When payments were released, the employers were not suspected to be fraudulent. Payments were not released after the fraud stop was imposed. For the instances cited, the fraud stop was placed on eleven of the claims Email/Estimated Completion Date D-10 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings after payments were released and on two of the claims on the same day after the payments were released. We recognize it is a best practice to limit the backdating of claims and customarily that is the case. During the pandemic there were extenuating circumstances, therefore executive leadership exercised the authority to waive the limitation which allowed employers to request payments for weeks retroactively which may include prior year claims. We believe this decision was consistent with the statutory and regulatory authority granted the agency and, therefore such payments do not constitute "improper" payments. Effective June 29, 2023, GDOL implemented additional employer-filed claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer-Filed Partial Claims on behalf of their employees: o Employer accounts must have been registered within the past five years. o Employers must be current on all quarterly tax and wage reports. o Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. o The week-ending date on employer-filed claims cannot be older than 30 days. Email/Estimated Completion Date The amended Georgia Employment Security Rule also clarifies that parttime employees are not eligible for Employer-Filed Partial Claims. We acknowledge the FY 2021 state audit recommendations to add the selfcertification. However, the current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to D-11 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings update our current system to satisfy the state audit's recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification process for employer-filed claims in the new solution. Email/Estimated Completion Date Improper Payments Pandemic Unemployment Assistance (PUA) payments The Department concurs with this finding and offers the following response: GDOL's Response: GDOL's current UI Information Technology (IT) system was developed in 1982 using mainframe "legacy' technology. Due to the system's age and other constraints, many automated processes and corrections cannot be fixed and/or easily or quickly implemented. As such, many processes must be handled manually by staff. This includes reviewing the enormous workload of PUA proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the vast workload volume and limited staff resources to complete this task, GDOL has been unable to quickly complete this manual review to correct the finding. We will continue to process the work items and take the appropriate actions to resolve them by creating overpayments and releasing determinations, as appropriate. It is anticipated this manual review of the backlog will continue with an expected completion date of December 2026. The modernized UI system will include controls over eligibility determination for current and future unemployment programs. D-12 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Financial Statement Findings Lack of controls over financial reporting Telephone Email/Estimated Completion Date Reimbursable employer billing 2023-006 440 Corrective Action 2023-007 440 Reimbursable employers are charged based on their actual experience during a quarter and this actual experience and related billing lags. So, for example for the quarter, April through June, the data to bill and book related accounts receivable and revenue is not received by GDOL until the following November. This is not a finding that can be corrected with a new Unemployment system. The lag will still exist. However, our reimbursable employers are typically governments and non-profits with fairly stable employment histories. Effective with the state fiscal year close of 2024, GDOL could calculate an average of the April-June reimbursable employer billing for two non-pandemic year-ends and use that estimate to record a receivable and revenue. In November, when we know the actual billing, we could adjust the estimate if it was materially misstated. Department of Improve Controls over Labor (GDOL) State Revenue Collections We concur with this finding: Kate Pfirman, CFO 404-232-2280 Kate.Pfirman@gdol.ga.gov 8/31/2023 GDOL has developed policies and procedures addressing the collection and remittances of its future revenue collections and remit to the state treasury monthly as required by state statute. Beginning in August 2023, GDOL remits its required revenue collections on a monthly basis to the Office of the State Treasury. Department of Improve Financial Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Management System Kate.Pfirman@gdol.ga.gov D-13 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective SAR No. Action Plan Entity Name Finding Title Financial Statement Findings Corrective The Department concurs with the finding: Action Response: Contact Person Telephone Email/Estimated Completion Date 12/31/2026 GDOL uses a 1982 obsolete unemployment insurance (UI) system that does not capture transaction level data. It does not communicate with the statewide accounting system. 2023-008 440 Corrective Action GDOL is in the process of acquiring a new UI system which will seamlessly transmit financial information daily to the new statewide accounting system. Once the new UI system and the new statewide accounting system are implemented, GDOL will be able to remediate this finding. It is not possible in the current environment. In order to completely implement a new UI system, additional funding will be required. Department of Strengthen Logical Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Access Controls The Information Technology division will enhance the current user access review process by including the Way2Go application in the list of named systems included in the currently review process. We will continue to collaborate with business units to incorporate periodic reviews to reduce risk of future potential unauthorized access, including periodic reviews of application access to determine that access continues to be appropriate based on job responsibility, and to remove privileges which are not necessary for a particular job function. Kate.Pfirman@gdol.ga.gov 6/20/2024 This will insure consistent practice across specific named business-owned applications and a central repository for retention of documentation. In addition, the Information Technology division will modify the applicable agency security policy to include the Way2Go application access review. In addition, Information Technology will add the Way2Go application into the existing 988 process to appropriately document approval of access provisioned within the application and to ensure terminated users are removed in a timely. Evidence will be maintained for a period of at least 18 months. D-14 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings 2023-009 462 Department of Natural Resources (DNR) Improve Internal Controls over Cash Accounts Denise Bowen, Chief of Accounting 404-463-2881 Corrective Action We have or will institute the following: We are working on building our staff, as much as possible. Central Accounting will create a list of all accounts and check them off monthly as being received, to assure all recons are being completed timely. Effective February 2024, for reconciliations being prepared at our Environmental Protection (EPD), Coastal Resources (CRD), Law Enforcement (LE) and Wildlife Resources (WRD) divisions, the Division admin staff will prepare the recon (sign & date), their supervisor will approve the recon (sign & date), then upload the recon to central Accounting monthly (within 30 days of the end of the prior month). Central Accounting will then review the reconciliation for accuracy and completeness (sign & date). Parks recons are prepared in central accounting by an Accountant and approved by the Accounting Supervisor. Recons will be completed within 60 days of the end of the bank statement end date to allow time for documentation to be gathered and submitted to Accounting. The Supervisor has been re-trained to look for proper documentation and book balance accuracy. Petty Cash accounts were lumped together as one total since FY'2016 on the Cash and Deposits form per SAO instructions at the time. We will confer with SAO, prior to submitting the 2024 Cash and Deposits form, to assure the accounts are being submitted properly on the form. The two closed accounts were the former operating and payroll accounts that existed prior to the agency moving to Consolidated Treasury Account Structure (CTAS) banking. The entry to reclassify the balance to the new Email/Estimated Completion Date denise.bowen@dnr.ga.gov 6/30/2025 D-15 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings State Chart of Accounts (SCOA) was not completed but will be completed prior to FY'24 year-end. We have an on-going project that began October 2023, with SAO, to get the DNR CTAS bank account reconciliation completed and up-to-date. This project should be completed by the end of FY'25. The accounts that opened in FY'23 were on the books with new fund sources; however, the interest was not booked because the account statements were not loaded to our Treasury profile. The interest was booked in 2024 after the error was discovered. The balances for these accounts were posted on the books but in the CTAS SCOA, 101001. The transfer to the investment SCOA, 106001, will be completed prior to FY'24 year-end. Email/Estimated Completion Date 2023-010 474 Corrective Action Department of Continue to Ananias Williams, Revenue (GADOR) Strengthen Logical Chief Information Access Controls Officer To continue strengthening GADOR logical access controls: 404-417-6211 GADOR will document and implement a privileged user access review process for the server environment and databases to determine whether access continues to be appropriate based on job responsibilities. GADOR will remove inappropriate user access identified within the production environments; and GADOR will configure general security settings for system databases to be aligned with least privilege standards to reduce the risk of unauthorized access and inappropriate activity. anaias.williamsiii@dor.ga. gov 3/29/2024 2023-011 977 Georgia Public Control over Capital Telecommunications Assets Commission (GPTC) Elizabeth Laprade, 404-685-2619 elaprade@gpb.org CFO D-16 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Entity No./ Corrective Contact SAR No. Action Plan Entity Name Finding Title Person Telephone Financial Statement Findings Corrective The GPTC Finance department is responsible for asset management and continues Action to address the deficiency as follows: Email/Estimated Completion Date 6/30/2024 GPTC's asset management policy is reviewed annually and custodians of GPTC assets receive specific guidance on the asset management process. For example, how assets are acquired and properly disposed of in accordance with GPTC and State Accounting Office policies. GPTC began a complete inventory of assets across the state of Georgia during fiscal year 2022. As our assets are located at headquarters and across the state, we plan to complete a full inventory every 2 years with a complete inventory of all field sites one year and headquarters the next. Immediate action involves completing the inventory started during fiscal year 2022 by the end of fiscal year 2024. This will give GPTC a true baseline for future asset acquisitions, disposals or surplus items, and inventory. D-17 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 FEDERAL AWARD FINDINGS Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings 2023- U.S. 012 Department of Agriculture Corrective Action 2023013 U.S. Department of Agriculture Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone 414 Department of Improve Pamela Hastings, 404-904-6098 Education Controls over Director of (DOE) Transparency Accounting Act Reporting We will continuously monitor the compliance supplements for updates in order to meet all requirements. We have added additional staff to complete FFATA reporting to ensure the reports are submitted timely and accurately moving forward. 427 Department of Improve Keverine George, 470-390-7016 Human Controls over SNAP Outreach Services (DHS) Subrecipient Manager Monitoring Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 agency review schedule to ensure continued compliance with the annual USDA Food and Nutrition Services (FNS) requirements. The schedule was submitted to FNS as part of the state's FFY 2022 Management Evaluation (ME) findings response. Email/Estimated Completion Date pamela.hastings@doe.k12.ga. us 6/30/2024 keverine.george@dhs.ga.gov 12/31/2024 2023014 U.S. Department of Agriculture Corrective Action The State received notification from FNS on January 26, 2024, noting the successful completion and close-out of the FFY 2022 Management Evaluation and its findings. 427 Department of Improve Keverine George, 470-390-7016 Human Controls over SNAP Outreach Services (DHS) Physical Manager Inventory of Food Items Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 inventory schedule to ensure continued compliance with the annual USDA Food and Nutrition Services (FNS) requirements. The schedule was submitted to FNS as part of the state's Management Evaluation (ME) findings response. The State received notification D-18 keverine.george@dhs.ga.gov 12/31/2024 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings 2023015 U.S. Department of Health and Human Services Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone from FNS on January 26, 2024, noting the successful completion and close-out of the FFY 2022 Management Evaluation and its findings. 419 Department of Improve Lynnette Rhodes, 404-656-7513 Community Controls over Chief Health Policy Health (DCH) Managed Care Officer Organization Financial Audits DCH revised it contracts with its CMOs to include the following language: 8.6.2 The Contractor shall submit to DCH audited financial reports specific to this Contract on an annual basis. The audit must be conducted in accordance with generally accepted accounting principles and generally accepted auditing standards. Email/Estimated Completion Date lrhodes@dch.ga.gov 6/1/2024 2023016 2023017 U.S. Department of Health and Human Services Corrective Action U.S. Department of Health and Human Services The above language was added to the DCH contract in June 2022. 419 Department of Improve Kim Morris, 404-788-2665 Community Controls over Director of Health (DCH) Medicaid Reimbursement Capitation Payment Rates The Department acknowledges that some of the capitation rates in Georgia Medicaid Management Information System (GAMMIS) were inaccurate. The Department has completed the review of all capitation rates in GAMMIS from July 1, 2021. The Department will implement the following procedures to ensure capitation rates are accurate: (1) correct all inaccurate capitation rates in GAMMIS, (2) test rates in GAMMIS for accuracy prior to production and (3) re-process Per Member Per Month (PMPM) payments to correct inaccurate payments. 419 Department of Improve Lynnette Rhodes, 404-656-7513 Community Controls over Chief Health Policy Health (DCH) Medicaid Officer Capitation kim.morris@dch.ga.gov 12/31/2024 lrhodes@dch.ga.gov D-19 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Corrective Action 2023018 U.S. Department of Health and Human Services Corrective Action 2023019 U.S. Department of Health and Human Services Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone Payments for Medicare Members DCH has implemented the programming changes in Georgia Medicaid Management Information System (GAMMIS) to recoup capitation payments dating back to April 1, 2023 for members who were deemed retroactively eligible for Medicare. For any current Managed Care Organization (MCO) member that gets retroactive Medicare coverage, that member's MCO capitation payments are recouped back to the day before the effective date of the Medicare benefit or back to 4/1/23 whichever is later. A monthly report entitled MGD-4218-M captures the recoupment activity. 419 Department of Continue to Chad Purcell, Chief 470-757-7871 Community Strengthen Information Officer Health (DCH) Application Risk Management Program DCH completed most of the action items in the Corrective Action Plan (CAP) during fiscal year 2023 and has continued towards completion during fiscal year 2024. All identified security vulnerabilities have been addressed, which have significantly enhanced DCH's overall cybersecurity posture. Key achievements include enhanced staffing (CISO, Cybersecurity Engineer, Senior Cybersecurity Analyst, and ten cybersecurity interns), and the introduction of 20 organization-wide security policies aligned with National Institute of Standards and Technology (NIST) Federal Computer Security Standards. The closeout of the remaining CAP remediation tasks is set to be completed by the end of February 2024. 419 Department of Strengthen Lynnette Rhodes, 404-656-7513 Community Controls over Chief Health Policy Health (DCH) NCCI Program Officer Requirements In February 2024, DCH and a third party executed a contract amendment which incorporates the required provisions per section 7.1.3 of the NCCI Technical Guidance Manual. Email/Estimated Completion Date 4/1/2023 chad.purcell1@dch.ga.gov 2/29/2024 lrhodes@dch.ga.gov 2/14/2024 D-20 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings 2023- U.S. 020 Department of Health and Human Services Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone 427 Department of Improve Human Controls over Services (DHS) Transparency Act Reporting The Corrective Action Plan is as follows. Erica Hamilton, Assistant Deputy Commissioner, Procurement 470-717-4335 The Georgia Department of Human Services (DHS) is redesigning its Contract Development and Procurement processes. With the new design, the accountability for Federal Funding Accountability and Transparency Act (FFATA) reporting will be with a new Office of Procurement Services (OPS). Email/Estimated Completion Date erica.hamilton@dhs.ga.gov 12/31/2024 The OPS resources dedicated to FFATA will be trained on all reporting requirements by DHS. 2023021 U.S. Department of Health and Human Services Corrective Action The expected implementation of the new processes by December 2024. 441 Department of Improve Kenneth Ward, 404-884-5486 Behavioral Controls over Director of Internal Health and Period of Audit Developmental Performance Disabilities (DBHDD) The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn't include or constitute kenneth.ward@dbhdd.ga.gov 3/31/2024 D-21 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings 2023022 U.S. Department of Health and Human Services Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024. 441 Department of Improve Kenneth Ward, 404-884-5486 Behavioral Controls over Director of Internal Health and Period of Audit Developmental Performance Disabilities (DBHDD) The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn't include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance Email/Estimated Completion Date kenneth.ward@dbhdd.ga.gov 3/31/2024 D-22 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings 2023023 U.S. Department of Health and Human Services Corrective Action 2023024 U.S. Department of Justice Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024. 441 Department of Improve Kenneth Ward, 404-884-5486 Behavioral Controls over Director of Internal Health and Reporting Audit Developmental Disabilities (DBHDD) The Department will continue refining the capabilities of the Contract Tracking System (CTS) Database, utilized for regulatory reporting, to contain all of the necessary reporting data elements required for timely and accurate FFATA reporting. This includes configuring the database to allow for fund source splits to ensure contract awards are not duplicated and capturing the FSRS reporting date. Additional internal controls will be implemented, including a reconciliation of the CTS Database every quarter by the Grants Manager. The long-term goal is to migrate this legacy system to a new platform that incorporates validation to eliminate or reduce errors. DBHDD will update the internal controls related to Transparency Act Reporting and SF-425 Federal Financial Reports (FFR) for Mental Health Services Block Grant (MHBG) and Substance Abuse Prevention and Treatment Block Grant (SABG) no later than March 31, 2024. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than April 30, 2024. 471 Georgia Improve Zerlynda Fleming, 404-673-3484 Bureau of Controls over CJCC Budget Investigation Reporting Director (GBI) The following corrective actions are being taken by Criminal Justice Coordinating Council (CJCC), effective for all federal reporting for the performance and financial period ending March 31, 2024: Email/Estimated Completion Date kenneth.ward@dbhdd.ga.gov 3/31/2024 Zerlynda.fleming@cjcc.ga.gov 4/30/2024 D-23 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone Email/Estimated Completion Date Federal Financial Report (FFR) Processes are updated as follows: Federal Financial Report responsibilities are distributed on a per grant basis to the members of the CJCC Budget Team. Because the US DOJ Just Grants system does not allow for review or secondary viewers in the financial reporting items the FFRs are to be printed digitally by the completing analysts/director. FFR's will be reviewed with written certification of review by a budget team member that was not responsible for primary submission of the report for each grant. Any corrections will be made within the period of correction for the report to prevent a misstated report from becoming a permanent record. 2023025 U.S. Department of Labor Corrective Action Prepared Federal Funding Accountability and Transparency Act (FFATA) and Performance Measures Tool (PMT) reports processes are updated as follows: All PMTs and FFATA data will be routed for review through the Victims Assistance Division Director of Operations for certification of completeness and accuracy. 440 Department of Improve Labor (GDOL) Controls over Manual Journal Entries We concur with this finding. Kate Pfirman, CFO COO 404-226-4600 kate.pfirman@gdol.ga.gov 2/23/2024 Although the Wagner-Peyser Program transitioned to TCSG in December of 2022, related activities also continued at GDOL. Staff at the career centers continued to serve Georgia taxpayers in need of employment services rather than turning them away. As a result, staff continued to charge the Wagner-Peyser grant, and there were Wagner Peyser grant funds still remaining at GDOL. Journal vouchers were D-24 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone entered to allocate indirect costs to the Wagner-Peyser grant pursuant to GDOL's federally approved cost allocation plan. Journal vouchers were also used to correct other expenditures that should have been charged directly to Wagner Peyser. Email/Estimated Completion Date 2023026 U.S. Department of Labor Corrective Action GDOL will ensure that all journal vouchers are properly supported by documentation, either attached directly to the journal voucher or the journal voucher will reference the supporting documentation which can be retrieved either electronically or manually. 440 Department of Improve Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Controls over Financial Reporting GDOL concurs with this finding: Kate.Pfirman@gdol.ga.gov 9/30/2023 Regarding the pandemic Grants noted that were all under #UI34710-20-55-A-13: The unemployment insurance (UI) Regular Grant typically provides the amount of available grant funds in advance based on 1.) and estimated number of claims to be processed in the current year (based on the average of two years prior activity) and 2.) the average processing times (based on the average of two years prior processing times). In contrast, many of the pandemic grants are based on actual claims activity with monies being awarded "after the fact" with no consideration given to the aforementioned criteria as no prior- year basis exists. GDOL experienced delays in some pandemic allocations due to delays in programing and the submission of the new reports for pandemic activities (Federal Pandemic Unemployment Compensation (FPUC), Pandemic Emergency Unemployment Compensation (PEUC) and Pandemic Unemployment Assistance (PUA)). All late reports have been submitted and we are reconciling grants as deemed appropriate. D-25 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone With reimbursement based on pandemic claims activity, there was no clear mechanism for GDOL to be able to "forecast" the amount of time and effort needed to process the cyclical and unpredictable number of pandemic claims. As such, best efforts were made to estimate in this regard. The 3073 FPUC grant is the only grant for which we have been reimbursed at 100%. However, due to the most recent implementation of stop/gain loss, we are no longer being reimbursed at the full amount. Regarding the Employment Service/ Wagner-Peyser Funded Grants noted, the program period of performance was July 1, 2022 thru September 30, 2025. GDOL received instructions from USDOL on January 19, 2023 requesting a final ETA-9130 report be submitted by February 15th for grants that were being transferred to TCSG and offered technical assistance in completing the reports. The National office was designated to de-obligate the funds remaining and issue new grant numbers to obligate these funds at TCSG; however, several things occurred that caused the process to be delayed: o The required action was to check box 6 as yes (for the final 9130 reports) and 10g (Federal Share of Unliquidated Obligation) had to be zero although there were Unliquidated Obligations in the system. o Although the Wagner Peyer program was transferred to TCSG in January 2023, eligible costs continued. o The need for expenditure reconciliations was discussed with USDOL Regional Office and anticipated funds were drawn in lieu of billing TCSG. o Associated eligible costs were reconciled to the Wagner Peyser Ledger via manual journal entries in lieu of billing TCSG. o In addition, USDOL implemented a new GrantSolutions to replace its legacy grant processing system, E-Grants. USDOL replaced its legacy Email/Estimated Completion Date D-26 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone E-Grants Grantee Reporting System (GRS) by transitioning to PMS for grant recipients submission of the quarterly ETA-9130 financial reports on February 6,2023. o Although training was taken for this process, the overall reconciliation process was delayed, all reconciling items were resolved by the 9/30/23 reporting period. Email/Estimated Completion Date 2023027 U.S. Department of Labor Corrective Action 440 Department of Improve Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Controls over Administrative Expenditures As noted by Georgia Department of Audits & Accounts (DOAA) in this finding, the corrective action, although implemented for the last quarter of F/Y 2023, was effective in dealing with this issue as no additional exceptions were identified in the tests performed by DOAA after the date of the corrective action being put into place. Kate.Pfirman@gdol.ga.gov 3/15/2023 2023028 U.S. Department of Labor Corrective Action GDOL will continue to ensure that all current and future business practices follow the established policies and procedures of the Uniform Guidance, the U.S. Department of Labor, and the State of Georgia. When necessary, GDOL will modify its policies and procedures to ensure that expenditures reflect appropriate evidence of review and approval. 440 Department of Improve Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Controls over Eligibility Determinations GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor's findings: Kate.Pfirman@gdol.ga.gov 12/31/2026 Auditor's Findings: The Georgia Department of Labor did not have effective internal controls in place to D-27 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone ensure unemployment benefit payments were made correctly and only to eligible claimants. Email/Estimated Completion Date 1) Claimants did not self-certify for benefits in eighteen instances GDOL Response: Employer Filed Partial Claims (EFC) are submitted by employers on behalf of the claimant. The employer is responsible for attesting to the employment status and weekly earnings of the claimant for the EFC submitted. An affidavit certifying that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded. Claimants for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rule 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be able, available and actively seeking work. We recognize the state auditor's recommendations to add the self-certification. However, the current unemployment system is obsolete, having been put into production in 1982. This finding will persist until our new modernized unemployment insurance (UI) system is implemented in 2026. 2) Fraudulent employer-filed claims were filed for thirteen claimants GDOL Response: When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. Additionally, we have taken the following measures to safeguard the system against D-28 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name fictitious employers: Finding Title Contact Person Telephone Email/Estimated Completion Date Effective December 6, 2021, the Employer Filed Partial Claims (EFC) process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. Effective June 29, 2023, GDOL implemented additional employer filed claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer Filed Partial Claims on behalf of their employees: o Employer accounts must have been registered with GDOL for more than 5 years. o Employers must be current on all quarterly tax and wage reports. o Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. D-29 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone o The week ending date on employer filed claims cannot be older than 30 days. Email/Estimated Completion Date The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer Filed Partial Claims. BPC and Integrity merit staff continue to establish pseudo claims when fraud is confirmed to relieve victims of liability and the fraudster is unknown. Otherwise, the payments are moved to the fraudsters claim account, if identified. GDOL has procured a vendor to build and implement a modernized UI system. We are also pursuing data analytics tools to expedite the identification and detection of fraudulent activities. These tools will also be incorporated into the modernized solution. 3) Proof of employment or self-employment or a valid offer to begin employment and proof of wages was not submitted by five Pandemic Unemployment Assistance (PUA) claimants. One of these claimants was not eligible to claim benefits in Georgia. GDOL Response: The claimants who established PUA entitlement with a weekly benefit amount greater than the minimum or later determined to not be eligible were based on wages entered by the claimant and/or wages reported by the employer. The Coronavirus Aid, Relief, and Economic Security (CARES) Act only required proof of wages to be submitted. If claimants did not submit D-30 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone proof, federal requirements only allowed for payment of the minimum weekly benefit amount and no disqualification of benefits. Claims established at a higher weekly benefit amount had to be reduced to the minimum amount if no proof was provided. To date, no proof has been provided by the claimants cited. The claims were reduced as appropriate. An overpayment has been established on all five claims identified for the difference in weekly benefit amount for weeks paid over the minimum amount under CARES and for the entire amount for weeks paid under Consolidated Appropriations Act (CAA)/American Rescue Plan Act (ARPA). Email/Estimated Completion Date GDOL's current UI Information Technology (IT) system was developed in 1982 using mainframe "legacy' technology. Due to the system's age and other limitations, many automated processes and corrections cannot be fixed and/or easily implemented. As such, many processes must be handled manually by staff. This includes reviewing all the PUA proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the volume of workload and staff limitations, GDOL has been unable to quickly complete this manual review to correct the finding. It is anticipated this manual review will continue throughout the FY24 audit review period. Summary: GDOL's limited technology resources will hinder our ability to update our current system to satisfy the state audit's recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. The new solution will include a self-certification and dual certification process for employer filed claims and include controls over eligibility determinations for current and future UI D-31 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name programs. Finding Title Contact Person Telephone Email/Estimated Completion Date 2023029 U.S. Department of Labor Corrective Action GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes. 440 Department of Improve Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Controls over Employer-Filed Claims GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor's findings: Kate.Pfirman@gdol.ga.gov 12/31/2026 Auditor's Findings: The Department of Labor should improve internal controls over Employer Filed Unemployment Compensation claims. GDOL Response: GDOL submits the following information as an overview of the employer filed claims program and actions that have been taken and will continue to address the findings as well as incorporate additional safeguards and available technological system controls in the new system: The Employer Filed Partial Claims (EFC) program originated in the late 1960's and was designed to allow employers with short-term, temporary periods of lack of work for their employees to retain their workforce when work resumes. This is a program that many large manufacturers in Georgia rely on when they have temporary plant shutdowns and have for decades. When GDOL has attempted in the past to limit this program, we have met strong resistance from Georgia's manufacturers. This D-32 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone program optimizes our ability to process and pay mass numbers of claims more quickly, such as what occurred at the beginning of the pandemic. Email/Estimated Completion Date EFCs may be filed by an employer for any complete pay-period week during which an otherwise full-time employee works less than full-time, due to lack of work only, and earns an amount not exceeding his/her unemployment insurance weekly benefit amount. Such claims shall not be submitted or allowed for vacation days regardless of whether such vacation days were requested by the employee or established by the employer. Effective March 19, 2020, a temporary, Emergency Rule 300-2-4-05(1), containing Rule 300-2-4-.09(1) was signed which required employers to electronically submit EFCs on behalf of their employees whenever it is necessary to temporarily reduce work hours or there was no work available for a short period due to the pandemic. Employers were allowed to file such claims for full and part-time employees whose earnings had been reduced. In July 2020, the Rule was sunset and employers were no longer required to file EFCs. By electing to submit EFCs on behalf of the individuals, the employer is responsible for attesting by an affidavit to the employment status and weekly earnings of the individual for the EFC submitted. The affidavit certifies that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded for their employees. Individuals for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rules 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be actively seeking work. Effective December 6, 2021, the EFC process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request D-33 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Email/Estimated Completion Date Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. Effective June 29, 2023, GDOL implemented additional Employer Filed Claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer-Filed Partial Claims on behalf of their employees: Employer accounts must have been registered with GDOL for more than 5 years. Employers must be current on all quarterly tax and wage reports. Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. The week ending date on employer filed claims cannot be older than 30 days. The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer Filed Partial Claims. D-34 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Summary: Finding Title Contact Person Telephone Email/Estimated Completion Date 2023030 U.S. Department of Labor Corrective Action This finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification and dual certification process for employer filed claims in the new solution. 440 Department of Improve Kate Pfirman, CFO 404-232-2280 Labor (GDOL) Controls over the identification, Recording, and Reporting of Overpayments GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor's findings: Kate.Pfirman@gdol.ga.gov 12/31/2026 Auditor's Findings: The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs. GDOL Response: GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL's national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. D-35 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title Contact Person Telephone Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. The crossmatch process is conducted using software which runs a systematic check against weeks in a quarter for which benefits are paid and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer, as applicable, to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are prohibited from assuming a match is an overpayment. It is not an overpayment until we have completed a full investigation and provided due process to all parties. GDOL developed an aggressive plan to complete all crossmatches. We are running cross matches on all the state and federal programs. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing nonoverpayment staff to assist with overpayment investigations. Additionally, we are utilizing temporary agency staff to perform some clerical duties; however, federal regulations prohibit non-merit staff from adjudicating and releasing overpayment decisions. We are slated to run our last accelerated crossmatch in March 2024 and will resume our regular crossmatch schedule in June 2024. Additionally, GDOL has procured a vendor to build and implement a modernized unemployment insurance (UI) system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the D-36 Email/Estimated Completion Date STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings Entity No. Entity Name Finding Title program parameters in the new system. Summary: Contact Person Telephone Email/Estimated Completion Date The current unemployment system is obsolete and cannot be remediated at this time Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. 2023031 U.S. Department of Transportation Corrective Action GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes. 484 Department of Strengthen Selena Riordan, 404-631-1316 Transportation Controls over Director of Finance (DOT) Review of Certified Payrolls Verbal direction was given initially in a meeting with the Contract Liaisons (construction auditors) and to the District Construction Managers to remind them that the Certified Payroll Review Form must be used. This will also be discussed at the District Construction Managers meeting in April and a memo is being distributed to the District Construction Managers and Contract Liaisons reminding everyone of the process. Contract Liaisons who audit the projects for contract compliance have been informed to make sure the Certified Payroll Review Form is being used. The use of the form and proper procedure for checking payrolls will be verified each time the project is audited. The Contract Liaisons have also been informed to let each of the construction managers know to use the form. Payroll review will also be incorporated into the Contract Liaison's annual training so that the construction staff will be reminded of the process and to also inform and educate new employees of the process. sriordan@dot.ga.gov 4/12/2024 The procedures to be followed are outlined in the Construction Manual. (excerpt below) The Construction Manager shall complete the Certified Payroll Review Form for ALL D-37 STATE OF GEORGIA CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS FISCAL YEAR ENDED JUNE 30, 2023 Federal Agency/ SAR Corrective No. Action Plan Federal Award Findings 2023032 U.S. Department of the Treasury Corrective Action Entity No. Entity Name Finding Title Contact Person Telephone payrolls reviewed. The Form shall be complete with any observed issues documented in as much detail as possible and shall be signed and dated by the Construction Manager. The Construction Manager should compare the wage rates listed on the payrolls to the applicable wage rates listed in the Contract based on the job title of the Contractors/Subcontractors employee. The Construction Manager should place comments or check marks by each employee on the Contractor's/Subcontractor's payrolls as they are reviewed, and wages compared. Once a set of payrolls has been reviewed, the Construction Manager will print their name and current date in the top right-hand corner of the payroll and initial. 427 Department of Improve Erica Hamilton, 470-717-4335 Human Controls over Assistant Deputy Services (DHS) Procurement Commissioner, Competitive Procurement Bidding DHS has established a process for ensuring all Open Market Purchases above $24,999.99 are directed to a competitive solicitation per the State of Georgia Procurement Manual. The new DHS Office of Procurement Services is accountable for monitoring all Open Market Purchases and the DHS competitive solicitation process. Email/Estimated Completion Date erica.hamilton@dhs.ga.gov 6/30/2024 D-38 Summary Schedule of Prior Audit Findings Brian P. Kemp Governor Gerlda Hines, CPA State Accounting Officer March 20, 2024 Mr. Greg S. Griffin, State Auditor Georgia Department of Audits and Accounts 270 Washington Street, S.W., Room 4-101 Atlanta, Georgia 30334-8400 Dear Mr. Griffin: Enclosed with this letter is the State of Georgia's "Summary Schedule of Prior Audit Findings" (Schedule) for reporting in the Single Audit for fiscal year ending June 30, 2023. This Schedule is compiled by the State Accounting Office (SAO) based on answers provided by the respective State Organization. The State's Schedule reports the status, as of June 30, 2023, for all audit findings reported in the 2022 fiscal year Single Audit's "Schedule of Findings and Questioned Costs" and "Summary Schedule of Prior Audit Findings" that were not corrected. The findings are organized by finding type (financial statement and federal award), Federal Agency (if applicable), State Organization, and finding number (the finding number corresponds to the reference number that was reported in the prior fiscal year). The State's Schedule satisfies the requirements as detailed in Title 2 U.S. Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 Audit findings follow-up. If you have any questions regarding this Schedule, please contact our Office. Sincerely, Gerlda B. Hines State Accounting Officer 200 Piedmont Avenue 1604 West Tower Atlanta, Georgia 30334 (404) 656-2133 www.sao.georgia.gov E-3 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 FEDERAL STATE AGENCY ENTITY1 TABLE OF CONTENTS STATE AGENCY PAGE NUMBER FINANCIAL STATEMENT FINDINGS UNDER GOVERNMENT AUDITING STANDARDS Statewide............................................................................. E-5 419 Department of Community Health..................................... E-6 422 Office of the Governor......................................................... E-9 427 Department of Human Services......................................... E-9 440 Department of Labor.......................................................... E-9 474 Department of Revenue...................................................... E-15 927 State Road and Tollway Authority...................................... E-17 977 Georgia Public Telecommunications Commission............ E-17 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS U.S. DEPARTMENT OF EDUCATION 414 Department of Education..................................................... 509 Georgia State University....................................................... 548 Savannah State University................................................... 561 Atlanta Metropolitan State College...................................... 569 Dalton State College............................................................. 820 Albany Technical College..................................................... U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 419 Department of Community Health...................................... 427 Department of Human Services........................................... 441 Department of Behavioral Health and Developmental Disabilities............................................................................ U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 428 Department of Community Affairs...................................... U.S. DEPARTMENT LABOR 440 Department of Labor.......................................................... U.S. DEPARTMENT OF THE TREASURY 422 Office of the Governor......................................................... VARIOUS FEDERAL AGENCIES 440 Department of Labor.......................................................... E-19 E-19 E-19 E-20 E-20 E-21 E-22 E-26 E-27 E-28 E-28 E-36 E-37 1 The entity number represents the control number that was assigned to each State entity. E-4 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 PRIOR FINANCIAL STATEMENT FINDINGS REPORTED UNDER GOVERNMENT AUDITING STANDARDS SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings 2022-001 SW Statewide Improve Controls over Financial Partially Resolved Reporting Finding Response State Accounting Office (SAO) continues to review its timelines and processes for preparing the Annual Comprehensive Financial Report (ACFR) to allow for more timely completion and allow for sufficient review time. We are working on further automating the process of preparing the financial statements in the ACFR, which should eliminate some manual work and thus reduce susceptibility for errors. Additionally, SAO has implemented in-person training for staff on various ACFR fund types as well as SAO is providing training on 3 year-end ACFR forms to agencies. However, the process of compiling and preparing the ACFR continues to be a very manual process with a significant amount of data/transactions that comes from the agencies. And lastly, our reporting team continues to have turnover, and therefore for all of these reasons, the compilation of the ACFR continues to be susceptible to errors. 2021-001 SW Statewide Improve Controls over Financial Partially Resolved Reporting Finding Response See response to finding number 2022-001. 2020-001 2019-002 SW Finding Response SW Statewide Continue to Strengthen Logical Partially Resolved Access Controls The State Accounting Office (SAO) established a matrix for segregation of duties for user roles and shared the agency exceptions with the agency security officers (ASOs) for their review and updating of access (and provided instructions to the ASOs in the body of the email). As a further improvement, SAO anticipates having a collaborative team work on formally documenting a procedure. This was not fully completed due to staff changes and other higher priorities. SAO anticipates having these established procedures in place by 06/30/2024. Statewide Strengthen Logical Access Controls Partially Resolved E-5 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings Finding Response See response to finding number 2020-001. 2022-002 419 Finding Response Department of Strengthen Accounting Controls Partially Resolved Community Health Overall (DCH) This finding consisted of a number of smaller parts, some of which have been resolved, while others are ongoing. Below is our response to each portion of the finding: 1.) Bank Reconciliations contained many reconciling items, many of which were from more than a year old, and some of which are for large amounts. Additionally, there are amounts on accounts for which the bank account is closed. Response: As mentioned previously, there were a number of factors that led to the complicated recons we have today and it is taking a significant amount of time to research in order to correct past errors. The number of items may look very lengthy, however, if there are ten items making up one deposit and nine of those ten parts have been booked, but not the last one, all ten lines, plus the deposit line, will remain on the recon. This leads to an inflated number of lines compared to the actual number of items to record. It is taking time to sort through years of this method of reconciliation, but progress has been made. As with last year, even though the books may not yet reflect all of the recon items, the financial statements will. As mentioned previously, DCH has a high volume and large dollar value deposits and disbursements daily, so these types of transactions are not unusual for the agency. As for the amounts on the general ledger relating to closed bank accounts, these will sort themselves out only after we have completed the entire cleanup process. Estimated Completion Date: Possibly as long as June 30, 2024, but hopefully sooner than that. 2.) Inadequate controls over the Accounts Receivable process, and Allowance for Doubtful Accounts process prepared and approved by same individual. Response: The Accounts Receivable Process portion of the finding is due to ADP's misallocation of payroll location payments into the wrong employer's DCH account, and the length of time it took to verify where funds received should have been placed. DCH has been meeting somewhat regularly with E-6 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings ADP regarding the many issues we have with them, in an effort to improve reporting. Although ADP's quality of work has improved slightly, and was better than last year at fiscal year end, we have doubts that our vendor will ever be able to perform to the level of accuracy that we require internally. DCH is thus moving to an internal process for tracking the Aging Report and began that process in August 2023. The Allowance for Doubtful Accounts policy issue has been resolved and the roles of preparer and approver have been segregated. Estimated Completion Date: Completed for both parts, and internal Aging Report process already in place for FY24. 3.) SEFA misclassification between Medicaid and Children's Health Insurance Plan (CHIP) programs for Coronavirus Relief Funds (CRF) expenditures. Response: This was a one-time error and was based on a miscommunication about a file that contained projected amounts instead of final ones. This portion should be considered resolved. Estimated Completion Date: N/A for FY23. 4.) Submission of too many Post-Closing Adjustments (PCAs). Response: As mentioned in our previous finding response, DCH does not agree with DOAA that this is a deficiency, as PCAs are necessary to ensure that financial statements are correct. Given the size and the large volume of transactions our agency processes, on a daily and annual basis, more time is needed to get the financials and general ledger where they need to be. This being said, we will attempt to limit the number of PCAs in future fiscal years. 2022-003 419 Finding Response Estimated Completion Date: Total number of PCAs will not be known until mid to late October 2023. Department of Continue to Strengthen Application Partially Resolved Community Health Risk Management Program (DCH) Significant progress continues to be made with implementing the department's corrective action plan, which is still in progress. The Agency is continuing to acquire additional critical cybersecurity E-7 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings program staff resources and is recruiting others to assist the department in fully remediating the identified findings. Progress made so far includes the hiring a Chief Information Security Officer and Senior Cybersecurity Analyst on September 1, 2022, and December 15, 2022, respectively. Furthermore, ten Cybersecurity student interns began work on May 3, 2023, with ongoing recruitment for two Cybersecurity Architect/Engineers and a Cybersecurity Audit Analyst. Likewise, the necessary third-party security services required to remediate the Policy/Procedure findings have been procured via a Statewide contract awarded to Compliance Point. To date, the security services vendor has completed the initial drafting of all 20 Organization-wide Cybersecurity Policies based on NIST Federal Computer Security Standards and has begun the drafting of 20 NIST Compliant Cybersecurity Procedures to implement the Agencies Organizational Policies. The Office of Information Security is now finalizing the drafted Policies for Leadership approval. The CAP Remediation Plan Project and Tasks are progressing well, with a targeted completion date of February 29, 2024. 2021-003 419 Department of Continue to Strengthen Application Partially Resolved Community Health Risk Management Program (DCH) Finding Response See response to finding number 2022-003. 2020-004 419 Finding Response Department of Continue to Strengthen Application Community Health Risk Management Program (DCH) See response to finding number 2022-003. Partially Resolved 2019-006 419 Finding Response Department of Continue to Strengthen Application Community Health Risk Management Program (DCH) See response to finding number 2022-003. Partially Resolved 2018-006 419 Finding Response Department of Continue to Strengthen Application Community Health Risk Management Program (DCH) See response to finding number 2022-003. Partially Resolved E-8 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings 2022-004 422 Office of the Governor Strengthen Controls over the Previously Reported Corrective Action Schedule of Expenditures of Federal Implemented Awards 2022-005 427 Department of Human Services Improve Internal Controls over Cash and Clearing Account Unresolved (DHS) Finding Response The following is the update to the corrective action plan. DHS has hired third-party consultants to work full-time on account and bank reconciliations until permanent employees can be hired and trained. DHS is in the process of identifying clearing actions for reconciling items. The clearing and banking accounts, the identification of clearing actions is expected to tentatively be completed by December 2023 and June 2024, respectively and will be distributed to functional financial managers for further resolution. DHS has added a column to the monthly General Ledger checklist tracking for reconciliation accountabilities, manager approval dates, and CFO approval dates. DHS has established monthly status reporting for all account and bank reconciliations to the DHS CFO. 2020-006 2022-006 427 440 Finding Response Department of Strengthen Information Technology Previously Reported Corrective Action Human Services General Controls Implemented (DHS) Department of Strengthen Accounting Controls Partially Resolved Labor (GDOL) Overall Inadequate controls over the reporting of uncollected overpayments. Overpayment Data Not Reconciled The Department concurs with this finding and offers the following response: GDOL Response: The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system to perform reconciliation E-9 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings between the multiple tools used to perform different functions. Therefore, we acknowledge that this finding may persist until a system-wide resolution is implemented in the new modernized UI system. DOAA Recommendation Overpayment Timeline GDOL acknowledges DOAA's recommendation and offers the following response: GDOL Response: The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing merit and temporary staff to maximize productivity by conducting fact-finding interviews, assessing case details, creating overpayments in the system, and making overpayment determinations. The statutes provide that an overpayment be established up to four years after such occurrence, act, or omission. Additionally, we have the legal authority to recover overpayment debts within seven years from the release date of the notice of determination and overpayment by the department. Investigations for potentially fraudulent overpayments and potential overpayments detected outside of the crossmatch process are manually processed by staff. This includes entry to create the overpayment in the system and creation of the overpayment determination. USDOL prohibits the automation of making fraudulent determinations. Such investigations and determinations must be performed by staff. Unemployment Insurance Program Letter 01-16 states "in order to be eligible to receive administrative grants, a state must do the following in context of identifying and establishing improper payments...continue to make timely UC payments (if due) and wait to commence recovery of overpayments until an official determination of ineligibility is made..." The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge that this finding may persist until a system-wide resolution is implemented in the new modernized Unemployment Insurance (UI) system. GDOL has procured a vendor to build and implement a modernized UI system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Inadequate controls over statewide reporting requirements. Improper benefit payments-Employer-filed Claims E-10 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Financial Statement Findings Finding Title Finding Status GDOL concurs with this finding and offers the following response: GDOL Response: The Employer Filed (Partial) Claims (EFC) program originated in the late 1960's and was designed to allow employers with short-term, temporary periods of lack of work for their employees to retain their workforce when work resumes. This is a program that many large manufacturers in Georgia rely on when they have temporary plant shutdowns and have for decades. When GDOL has attempted in the past to limit this program, we have met strong resistance from Georgia's manufacturers. This program optimizes our ability to process and pay mass numbers of claims more quickly, such as what occurred at the beginning of the pandemic. EFCs may be filed by an employer for any complete pay-period week during which an otherwise full-time employee works less than full-time, due to lack of work only, and earns an amount not exceeding his/her unemployment insurance weekly benefit amount. Such claims shall not be submitted or allowed for vacation days regardless of whether such vacation days were requested by the employee or established by the employer. Effective March 19, 2020, a temporary, Emergency Rule 300-2-4-05(1), containing Rule 3002-4-.09(1) was signed which required employers to electronically submit EFCs on behalf of their employees whenever it is necessary to temporarily reduce work hours or there was no work available for a short period due to the pandemic. Employers were allowed to file such claims for full and part-time employees whose earnings had been reduced. In July 2020, the Rule was sunset and employers were no longer required to file EFCs. By electing to submit EFCs on behalf of the individuals, the employer is responsible for attesting by an affidavit to the employment status and weekly earnings of the individual for the EFC submitted. The affidavit certifies that the employer has obtained earnings from other E-11 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings employment as well as other requirements that must be completed before EFCs can be entered or uploaded for their employees. Individuals for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rules 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be actively seeking work. Effective December 6, 2021, the EFC process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. The law requires benefit payments to be made timely based on available information until evidence is found to show the individual was not entitled to receive them. Employers suspected to be fraudulent are reviewed immediately upon detection. If determined to be fraudulent, the account is voided and closed. The next step is for the system to run a process to identify all claims filed under the fraudulent employer account and impose the fraud stop. When payments were released, the employers were not suspected to be fraudulent. Payments were not released E-12 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings after the fraud stop was imposed. For the instances cited, the fraud stop was placed on eleven of the claims after payments were released and on two of the claims on the same day after the payments were released. We recognize it is a best practice to limit the backdating of claims and customarily that is the case. During the pandemic there were extenuating circumstances, therefore executive leadership exercised the authority to waive the limitation which allowed employers to request payments for weeks retroactively which may include prior year claims. We believe this decision was consistent with the statutory and regulatory authority granted the agency and, therefore such payments do not constitute "improper" payments. Effective June 29, 2023, GDOL implemented additional employer-filed claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer-Filed Partial Claims on behalf of their employees: o Employer accounts must have been registered within the past five years. o Employers must be current on all quarterly tax and wage reports. o Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. o The week-ending date on employer-filed claims cannot be older than 30 days. The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer-Filed Partial Claims. We acknowledge the FY 2021 state audit recommendations to add the self-certification. However, the current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system to satisfy the state audit's recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification process for employer-filed claims in the new solution. E-13 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings Improper Payments Pandemic Unemployment Assistance (PUA) payments The Department concurs with this finding and offers the following response: GDOL's Response: GDOL's current UI Information Technology (IT) system was developed in 1982 using mainframe "legacy' technology. Due to the system's age and other constraints, many automated processes and corrections cannot be fixed and/or easily or quickly implemented. As such, many processes must be handled manually by staff. This includes reviewing the enormous workload of PUA proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the vast workload volume and limited staff resources to complete this task, GDOL has been unable to quickly complete this manual review to correct the finding. We will continue to process the work items and take the appropriate actions to resolve them by creating overpayments and releasing determinations, as appropriate. It is anticipated this manual review of the backlog will continue with an expected completion date of December 2026. The modernized UI system will include controls over eligibility determination for current and future unemployment programs. Lack of controls over financial reporting Reimbursable employer billing The GDOL disagrees with this finding and offers the following reasons: As stated in the U.S. Department of Labor's Comparison of State UI Law 2023, states bill reimbursing employers at the end of each calendar quarter or some other period determined by the state. Reimbursable Billing invoices reflect payments and account adjustments transacted during the quarter. This could include current and previous claim years. For example, benefit payments and overpayment recoveries transacted from January 1 through March 31 will reflect when the E-14 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings billing cycle is run for the first quarter even though the bills will run during the third quarter. Subsequent transactions will be reflected in the quarterly bill for the reporting period. Our current system does not have the capability for real-time charging/billing. Charging is performed in arrears. Charges run during the week of the 20th of the month following the end of the subsequent quarter (i.e. 2ndQ 2023 runs the week of the 20th of October 2023Reimbursable Bills are sent after charges are loaded). USDOL provides guidance and recommended procedures for billing but does not dictate a frequency or cadence for performing them. DOAA Recommendation Quarterly Reconciliation Process GDOL acknowledges DOAA's recommendations and offers the following response. 2021-006 2020-008 2020-009 2022-007 440 Finding Response 440 Finding Response 440 Finding Response 474 The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge this finding may persist until a system-wide resolution is implemented in the new modernized UI system. Department of Strengthen Accounting Controls Partially Resolved Labor (GDOL) Overall See response to finding number 2022-006. Department of Improve Controls over the Labor (GDOL) Identification and Recording of Overpayments See response to finding number 2022-006. Partially Resolved Department of Improve Controls over the Year-End Partially Resolved Labor (GDOL) Accruals Process See response to finding number 2022-006. Department of Revenue (DOR) Continue to Strengthen Logical Access Controls Partially Resolved E-15 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings Finding Response While the repository folder was incorrectly permissioned, numerous compensating controls exist to prevent non-agency personnel from accessing the repository folders. These controls include: Security Group ingress authorizations that only allow specific DOR-assigned networks to access the share and firewalls with rules that only allow specific DOR-assigned networks to access the share. The identified role was removed and access to the repository folders changed to allow appropriate role access to the folders. Role and user access to the folders will be reviewed at least quarterly by a combination of the Office of Information Security and the applicable user's supervisors. The Agency will implement a formal periodic review process to ensure that privileged, unauthorized, or inappropriate user access to the System is identified and recertified within the Windows production environment and to determine whether users' access continues to be appropriate based on job responsibilities. The Review Process will occur quarterly, and evidence of the review completion should be maintained for a period of 18 months. The new user request process was enhanced in the Security module to not allow Management to list a user to mirror when establishing new security roles. Management can provide a resource name for point of reference. However, the security roles to be granted must be explicitly included on the security case with specific job functions. The Security Request case within the System serves as evidence of the roles management requested for a user. The Agency has implemented a bi-annual review and recertification process to ensure appropriate user access to the System is based on job responsibility. Access has been removed for those two users. The new user request process was enhanced in the Security module to not allow Management to list a user to mirror when establishing new security roles. Management can provide a resource name for point of reference. However, the security roles to be granted must be explicitly included on the security case with specific job functions. The Security Request case within the System serves as evidence of the roles management requested for a user. The Agency will design and implement a formal periodic review process to monitor and review changes that are promoted to the production environment to detect changes performed outside of the normal change management process. The Review Process will sample certain files from the production E-16 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings folder (Windows server environment) to determine that changes from the production folder are authorized, tested, and approved. The Review Process will occur quarterly, and evidence of the review completion maintained for a period of 18 months. 2021-008 2020-011 2019-009 2022-008 2021-010 2018-014 2017-019 2016-025 2022-009 474 Finding Response 474 Finding Response 474 Finding Response 927 927 927 927 927 977 A case for a director level employee was mistakenly entered and approved. Once discovered, the access was immediately removed. The process has been modified to require either CIO or ITD Assistant Director approval before adding a new resource to the Security Admin group/role. Department of Continue to Strengthen Logical Partially Resolved Revenue (DOR) Access Controls See response to finding number 2022-007. Department of Continue to Strengthen Logical Revenue (DOR) Access Controls See response to finding number 2022-007. Partially Resolved Department of Strengthen Logical Access Controls Revenue (DOR) See response to finding number 2022-007. Partially Resolved State Road and Tollway Authority State Road and Tollway Authority State Road and Tollway Authority State Road and Tollway Authority State Road and Tollway Authority Georgia Public Telecommunications Commission (GPB) Improve Controls Over Financial Reporting Improve Controls Over Financial Reporting Improve Controls over Financial Reporting Improve Controls over Financial Reporting Improve Controls over Financial Reporting Control over Capital Assets Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Unresolved E-17 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 SAR No. Entity No./Finding Response, if applicable Entity Name Finding Title Finding Status Financial Statement Findings Finding Response Corrective action plan was submitted to DOAA and approved by GPB's entity head at the end of the FY 2022 audit. A large part of the corrective action plan was to conduct a complete inventory of headquarters and field location assets by the end of June 30, 2023. We made great strides during FY 2023 but due to the vast amount of assets and multiple locations, we were not able to complete the process by the end of FY 2023. We now plan to complete this process in FY 2024 as well as starting over on our inventory cycle and try to get ahead. We will continue to look for ways to streamline and update our process to ensure inventory is performed regularly and any items for surplus are well documented. 2021-012 977 Georgia Public Controls over Capital Assets Partially Resolved Telecommunications Commission (GPB) Finding Response See response to finding number 2022-009. E-18 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-010 U.S. Department of Education 2022-011 U.S. Department of Education Finding Response 2021-015 2021-017 U.S. Department of Education U.S. Department of Education 2020-017 U.S. Department of Education 2016-034 2015-016 2014-033 2021-018 U.S. Department of Education U.S. Department of Education U.S. Department of Education U.S. Department of Education PRIOR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Entity No. Entity Name Finding Title Finding Status 414 Department of Improve Controls over Previously Reported Corrective Education Subrecipient Action Implemented Monitoring 414 Department of Improve Controls over Partially Resolved Education Transparency Act Reporting The Department of Education concurs with this audit finding. We hired additional staff during June 2022 to complete FFATA reporting to ensure the reports are submitted timely and accurately moving forward. 509 Georgia State Improve Controls over Previously Reported Corrective University Cash Management Action Implemented 548 Savannah State Improve Controls over Previously Reported Corrective University the Return of Title IV Action Implemented Funds Process 548 Savannah State Improve Controls over Previously Reported Corrective University the Return of Title IV Action Implemented Funds Process 548 Savannah State Return of Title IV Previously Reported Corrective University Funds Action Implemented 548 Savannah State Return of Title IV Previously Reported Corrective University Funds Action Implemented 548 Savannah State Return of Title IV Previously Reported Corrective University Funds Action Implemented 548 Savannah State Strengthen Controls Previously Reported Corrective University over Enrollment Action Implemented Reporting E-19 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2020-018 U.S. Department of Education 2021-019 U.S. Department of Education 2020-020 U.S. Department of Education 2021-022 U.S. Department of Education Finding Response 2020-022 U.S. Department of Education 2021-023 2021-025 Finding Response U.S. Department of Education Finding Response U.S. Department of Education STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 548 Savannah State Strengthen Controls Previously Reported Corrective University over Enrollment Action Implemented Reporting 561 Atlanta Improve Controls over Previously Reported Corrective Metropolitan the Awarding Process Action Implemented State College 561 Atlanta Improve Controls over Previously Reported Corrective Metropolitan the Awarding Process Action Implemented State College 561 Atlanta Strengthen Controls Unresolved Metropolitan over Enrollment State College Reporting The Registrar's Office experienced multiple changes in personnel. During this season of change and transition, there was unresolved enrollment data from previous findings. There has been a corrective action plan set in place with a goal date of January 31, 2024, to come to a resolution. The action plan initiated is set to correct all deficiencies and discrepancies. Multiple corrective active measures are in place to aid in reporting, auditing, and updating and to ensure all enrollment data is in a satisfactory reporting status. 561 Atlanta Improve Controls over Metropolitan Enrollment Reporting State College See response to finding number 2021-022. Unresolved 569 Dalton State Strengthen Further Action Not Warranted College Segregation of Duties Criteria per the Federal Code has been met, and therefore, additional action is not warranted. 569 Dalton State Strengthen Controls Previously Reported Corrective College over Enrollment Action Implemented Reporting E-20 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2019-015 U.S. Department of Education Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 820 Albany Strengthen Controls Partially Resolved Technical over Enrollment College Reporting The corrective action plan put into place for findings has been partially resolved. As previously mentioned, the hiring of a Student Navigator has been implemental in leading retention efforts for students who are at risk of withdrawing and reporting retention outcomes to help alleviate the need for Return to Title IV. Professional development days for faculty are held regularly and institutional emails regarding student withdrawals dates are sent monthly. Throughout the fiscal year the amount of student withdrawals decreased, but to offer a more proficient strategy, led the institution to adopt a new attendance policy. Beginning Fall 2022, Albany Technical College became a non-attendance taking institution, as previously being an attendance-taking institution. By adopting a non-attendance policy, students will be responsible for withdrawing from any classes they actively stop attending or completing coursework. Previously, instructors withdrew students who missed more than 10 percent of class time, which caused the issue of untimely enrollment reporting. Instructors will now list a student's withdrawal date as the last day a student was actively sitting in or participating in class assignments, after being informed by the student that they wish to withdraw. Also, by adopting this policy, it will decrease the enrollment reporting problems that were being found during the withdrawal process as an attendance-taking institution. Students who withdraw on their own will allow the college to have an accurate timeframe of the withdrawal date, allowing NSLDS to accurately report enrollment updates sooner in the semester, rather than after the term has ended. Withdrawals are still to be processed three (3) times a week by the Registrar's Office and then forwarded to the Financial Aid office for financial review. All other enrollment reporting will remain the same. E-21 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-012 U.S. Department of Health and Human Services Finding Response 2021-028 U.S. Department of Health and Human Services 2022-013 2021-029 2020-025 2019-022 2022-014 Finding Response U.S. Department of Health and Human Services U.S. Department of Health and Human Services U.S. Department of Health and Human Services U.S. Department of Health and Human Services U.S. Department of Health and Human Services STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 419 Department of Improve Controls over Partially Resolved Community Managed Care Health (DCH) Organization Financial Audits DCH executed a contract amendment with the managed care organizations (MCOs) which included this financial statement language on 6/30/2022. DCH continues to review the care management organizations (CMO) financial statements to ensure the proper basis is used for the financial statements. Additional reviews are under review to confirm if any Trade Secret or Proprietary information exists before posting to our website. Anticipated completion is: 9/30/2023. 419 Department of Improve Controls over Community Managed Care Health (DCH) Organization Financial Audits See response to finding number 2022-012. Partially Resolved 419 Department of Improve Controls over Previously Reported Corrective Community Medicaid Payments Action Implemented Health (DCH) after Date of Death 419 Department of Improve Controls over Previously Reported Corrective Community Medicaid Payments Action Implemented Health (DCH) after Date of Death 419 Department of Improve Controls over Previously Reported Corrective Community Medicaid Payments Action Implemented Health (DCH) after Date of Death 419 Department of Improve Controls over Previously Reported Corrective Community Medicaid Payments Action Implemented Health (DCH) 419 Department of Improve Controls over Previously Reported Corrective Community Payments for Home Action Implemented Health (DCH) and Community- Based Services E-22 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2020-027 U.S. Department of Health and Human Services 2022-015 U.S. Department of Health and Human Services Finding Response 2021-030 U.S. Department of Health and Human Services 2020-026 Finding Response U.S. Department of Health and Human Services 2019-023 Finding Response U.S. Department of Health and Human Services Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 419 Department of Improve Controls over Previously Reported Corrective Community Payments for Home Action Implemented Health (DCH) and Community- Based Services 419 Department of Improve Controls over Partially Resolved Community Medicaid Capitation Health (DCH) Payments for Medicare Members In our previous corrective action plan, the Medical Assistance Plans (MAP) Division adjusted the programming in its Georgia Medicaid Management Information System (GAMMIS) system to retroactively recoup capitation payments made for members who are retroactively eligible for Medicare. This change was made per CSR #1561 and was implemented in June 2022 with the earliest recoupment date of April 1, 2023. Going forward, its GAMMIS system will recoup all capitation payments made for members who are retroactively eligible for Medicare. 419 Department of Improve Controls over Partially Resolved Community Medicaid Capitation Health (DCH) Payments for Medicare See response to finding number 2022-015. 419 Department of Improve Controls over Community Medicaid Capitation Health (DCH) Payments for Medicare Members See response to finding number 2022-015. Partially Resolved 419 Department of Improve Controls over Community Medicaid Capitation Health (DCH) Payments See response to finding number 2022-015. Partially Resolved E-23 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-016 U.S. Department of Health and Human Services 2022-017 U.S. Department of Health and Human Services Finding Response 2022-018 U.S. Department of Health and Human Services Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 419 Department of Improve Controls over Previously Reported Corrective Community Medicaid Capitation Action Implemented Health (DCH) Payments for Managed Care Recipients 419 Department of Improve Controls over Partially Resolved Community Medicaid Capitation Health (DCH) Payment Rates The Department reviewed all capitation rates in Georgia Medicaid Management Information System (GAMMIS) from July 1, 2021. The Department will correct all inaccurate capitation rates in GAMMIS, test rates in GAMMIS for accuracy prior to production and re-process Per Member Per Month (PMPM) payments to correct inaccurate payments. The Department expects to complete them by December 31, 2024. 419 Department of Continue to Partially Resolved Community Strengthen Health (DCH) Application Risk Management Program Significant progress continues to be made with implementing the department's corrective action plan, which is still in progress. The Agency is continuing to acquire additional critical cybersecurity program staff resources and is recruiting others to assist the department in fully remediating the identified findings. Progress made so far includes the hiring a Chief Information Security Officer and Senior Cybersecurity Analyst on September 1, 2022, and December 15, 2022, respectively. Furthermore, ten Cybersecurity student interns began work on May 3, 2023, with ongoing recruitment for two Cybersecurity Architect/Engineers and a Cybersecurity Audit Analyst. Likewise, the necessary third-party security services required to remediate the Policy/Procedure findings have been procured via a Statewide contract awarded to Compliance Point. To date, the security services vendor has completed the initial drafting of all 20 Organization-wide Cybersecurity Policies based on National Institute of Standards and Technology (NIST) Federal Computer Security Standards and has begun the drafting of 20 NIST Compliant Cybersecurity Procedures to implement the Agencies Organizational Policies. The Office of Information Security is now finalizing the drafted E-24 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2021-031 U.S. Department of Health and Human Services 2020-028 Finding Response U.S. Department of Health and Human Services 2019-024 Finding Response U.S. Department of Health and Human Services 2018-026 Finding Response U.S. Department of Health and Human Services 2017-037 2016-044 Finding Response U.S. Department of health and Human Services Finding Response U.S. Department of Health and Human Services STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status Policies for Leadership approval. The Corrective Action Plan (CAP) Remediation Plan Project and Tasks are progressing well, with a targeted completion date of February 29, 2024. 419 Department of Continue to Partially Resolved Community Strengthen Health (DCH) Application Risk Management Program See response to finding number 2022-018. 419 Department of Continue to Community Strengthen Health (DCH) Application Risk Management Program See response to finding number 2022-018. Partially Resolved 419 Department of Continue to Community Strengthen Health (DCH) Application Risk Management Program See response to finding number 2022-018. Partially Resolved 419 Department of Continue to Community Strengthen Health (DCH) Application Risk Management Program See response to finding number 2022-018. Partially Resolved 419 Department of Strengthen Community Application Risk Health (DCH) Management Program See response to finding number 2022-018. Partially Resolved 419 Department of Strengthen Partially Resolved Community Application Risk Health (DCH) Management Program E-25 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings Finding Response 2022-019 U.S. Department of Health and Human Services Finding Response 2022-020 2020-030 2022-021 2022-022 U.S. Department of Health and Human Services U.S. Department of Health and Human Services U.S. Department of Health and Human Services U.S. Department of Health and Human Services Finding Response 2022-023 U.S. Department of Health and Human Services STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status See response to finding number 2022-018. 419 Department of Strengthen Controls Partially Resolved Community over NCCI Program Health (DCH) Requirements The Department is working with its vendor to revise its confidentiality agreement to include the elements required pursuant to Section 7.1.3 of the National Correct Coding Initiative (NCCI) Technical Guidance Manual for Medicaid Services. The revised expected completion date is March 31, 2024. 419 Department of Improve Controls over Previously Reported Corrective Community the NCCI Medically Action Implemented Health (DCH) Unlikely Edits Process 419 Department of Improve Controls over Previously Reported Corrective Community Medicaid Provider Action Implemented Health (DCH) Eligibility 427 Department of Improve Controls over Previously Reported Corrective Human Expenditure Action Implemented Services (DHS) 427 Department of Improve Controls over Unresolved Human Transparency Act Services (DHS) Reporting The Office of Financial Services is currently working through a reorganization of the DHS contracting function. DHS is producing Federal Funding Accountability and Transparency Act (FFATA) training materials and is developing operational procedures for all FFATA reporters. The Office of Financial Services is developing a FFATA tracking log with monthly reporting requirements for FFATA reporters. Once the monthly FFATA tracking log is instituted, the DHS CFO will be provided quarterly updates. The estimated completion date is December 2023. 427 Department of Strengthen Controls Previously Reported Corrective Human over Eligibility Action Implemented Services (DHS) Records E-26 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2020-032 U.S. Department of Health and Human Services 2022-024 U.S. Department of Health and Human Services Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 427 Department of Strengthen Previously Reported Corrective Human Information Action Implemented Services (DHS) Technology General Controls 441 Department of Improve Controls over Partially Resolved Behavioral Period of Performance Health and Developmental Disabilities (DBHDD) The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews Accounts Payable contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn't include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than February 28, 2024. E-27 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-025 U.S. Department of Health and Human Services Finding Response 2022-026 2022-027 U.S. Department of Housing and Urban Development U.S. Department of Labor Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 441 Department of Improve Controls over Unresolved Behavioral Transparency Act Health and Reporting Developmental Disabilities (DBHDD) The Department will continue refining the capabilities of the Contract Tracking System (CTS) Database, utilized for regulatory reporting, to contain all of the necessary reporting data elements required for timely and accurate Federal Funding Accountability and Transparency Act (FFATA) reporting. This includes configuring the database to allow for fund source splits to ensure contract awards are not duplicated and capturing the FFATA Subaward Reporting System (FSRS) reporting date. Additional internal controls will be implemented, including a reconciliation of the CTS Database every quarter by the Grants Manager. The long-term goal is to migrate this legacy system to a new platform that incorporates validation to eliminate or reduce errors. DBHDD will update the internal controls related to Transparency Act Reporting no later than March 31, 2024. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than April 30, 2024. 428 Department of Improve Controls over Previously Reported Corrective Community Transparency Act Action Implemented Affairs (DCA) Reporting 440 Department of Improve Controls over Partially Resolved Labor (GDOL) Administrative Expenditures As noted by DOAA in this finding, the corrective action, although implemented for the last quarter of F/Y 2023, was effective in dealing with this issue as no additional exceptions were identified in the tests performed by DOAA after the date of the corrective action being put into place. GDOL will continual to ensure that all current and future business practices follow the established policies and procedures of the Uniform Guidance, the U.S. Department of Labor, E-28 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-028 U.S. Department of Labor Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status and the State of Georgia. When necessary, GDOL will modify its policies and procedures to ensure that expenditures reflect appropriate evidence of review and approval. 440 Department of Improve Controls over Partially Resolved Labor (GDOL) Eligibility Determinations GDOL's current Unemployment Insurance (UI) Information Technology (IT) system was developed in 1982 using mainframe "legacy' technology. Due to the system's age and other limitations, many automated processes and corrections cannot be fixed and/or easily implemented. As such, many processes must be handled manually by staff. This includes reviewing all the PUA proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the volume of workload and staff limitations, GDOL has been unable to quickly complete this manual review to correct the finding. It is anticipated this manual review will continue throughout the FY24 audit review period. The modernized UI system will include controls over eligibility determination for current and future unemployment programs. GDOL has taken and will continue to take the following actions to address these findings as well as incorporate additional safeguards and available technological system controls in the new system: As system deficiencies were identified, changes were made as quickly as possible to mitigate risks of improper payments. Beginning in July 2020, all automation of Pandemic Unemployment Assistance (PUA) claim review was suspended and each claim was manually reviewed by staff before a determination was released GDOL established task forces to develop and implement strategies to address the fraud attempts to bypass system and procedural safeguards. E-29 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2021-035 U.S. Department of Labor 2022-029 Finding Response U.S. Department of Labor Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status To help GDOL improve its controls over all UI processes and the services provided, we recently contracted with a vendor to implement a modernized UI system. It is anticipated this system will be launched in 2026. 440 Department of Improve Controls over Labor (GDOL) Eligibility Determinations See response to finding number 2022-028. Partially Resolved 440 Department of Improve Controls over Partially Resolved Labor (GDOL) the Identification, Recording, and Reporting of Overpayments The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge this finding will persist until a new Unemployment Insurance (UI) system is implemented. GDOL has taken and will continue to take the following actions to address these findings as well as incorporate additional safeguards and available technological system controls in the new system: Before the enactment of the Coronavirus Aid, Relief, and Economic Security (CARES) Act programs, GDOL had internal controls and safeguards in place to verify identities by requiring applicants to complete a one-time Applicant Status Affidavit where they were required to report in person with identity proofing documents. Then GDOL performed a systematic crossmatch with the Social Security Administration (SSA). Furthermore, GDOL suspended payments in cases where more than two claimants attempted to use the same bank account for direct deposit of unemployment benefits. Additionally, a verification of identity was performed with the Department of Driver Services. E-30 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status The ID.me, identity verification tool was also implemented in July 2020 to require the verification of identity of individuals where suspicious and possible fraudulent activity was detected. Identifying duplicate bank accounts as well as duplicate email addresses and telephone numbers were incorporated into the ID.me workflow which automated the process of suspending benefit payments, generating correspondence notifying the claimant to complete an identity verification and update their preferred payment information before payments could resume or be paid for individuals who were not already receiving benefits. This process runs every night to identify new claims filed meeting the defined criteria for suspicious activity. Effective December 6, 2021, the Employer-Filed Partial Claims (EFC) process was revised to require individuals (employees) to complete an EFC profile to include a realtime identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the aim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. In December 2021 as a security measure, all claims were suspended and claimants were required to reverify their identity through ID.me. Affected claimants were provided a timeframe to meet the requirement before benefits were denied by a written determination. Additionally, the identity verification requirement was placed at the beginning of the online claim application and must have been completed to proceed to submit a claim. In January 2021, the Department implemented the Integrity Data Hub (IDH) Identity (ID) Verification exchange as a first-level identity verification first to individuals E-31 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status applying for and receiving Pandemic Unemployment Assistance (PUA) and claimants requesting unemployment benefits on all other UI programs. Additionally, an application is available for staff to identify whether other claims with the same contact information including the mailing and residential addresses exist in the benefits. An online fraud reporting system is available and continuously expanded for individuals to report suspicious, fraudulent activity using their personal information without authorization, tips/leads about individuals who may be committing unemployment fraud, and more. Based on the nature of the report, benefits are suspended and an investigation is conducted to determine appropriate next actions by the Department which may include establishing overpayments, imposing fraud penalties, etc. The ability to release eligibility determinations was implemented with the PUA application and processes in April 2020. A denial determination is and will continue to be released when an individual receiving unemployment benefits is later determined not eligible. These claims were documented on a list maintained by the Overpayment Unit until the functionality to establish overpayments became available. In August 2022, a significant system change was made to the claimant portal which required all claimants to create a password and verify their identity to utilize online unemployment-related services. An in-person alternative is available for claimants to ensure all customers receive equal access to these services which still includes an identity verification requirement and process. In April 2023, GDOL employed the use of True ID devices in the local career centers to aid staff in validating identity-proofing documents presented by individuals who report in person to a local career center requesting services and confidential information. E-32 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status When fraudulent activity is detected at any juncture of the claims process, all information available is documented and notice of a work item is sent to the Overpayment Unit to conduct an official investigation for overpayment and/or fraud. Instances involving false information about employment and/or wages result in a redetermination of eligibility, as appropriate, in addition to the overpayment investigation. Unemployment Insurance Program Letter 01-16 states "in order to be eligible to receive administrative grants, a state must do the following in context of identifying and establishing improper payments...continue to make timely UC payments (if due) and wait to commence recovery of overpayments until an official determination of ineligibility is made..." The overpayment system was expanded on February 21, 2021, to accommodate the CARES Act program. In the interim, while these programs were being programmed, as overpayments were detected and fraud was identified and investigated, a list of claimants was maintained by the Overpayment Unit. This was to track these activities to ensure fraud and non-fraud determinations will be established in the system when the programming was implemented. USDOL provides guidance and recommended procedures for crossmatches but does not dictate a frequency or cadence for performing them. The crossmatch process is conducted using software which runs a systematic check against weeks in a quarter for which benefits are paid and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses from both or either party, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are E-33 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2021-038 U.S. Department of Labor 2020-038 Finding Response U.S. Department of Labor Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status prohibited from assuming a match is a fraud or nonfraud overpayment until due process is provided. GDOL developed an aggressive plan to complete all crossmatches. We are running cross matches on all the state and federal programs. We are utilizing nonoverpayment staff to assist with overpayment investigations. Additionally, we are utilizing temporary agency staff to perform some clerical duties; however, federal regulations prohibit non-merit staff from adjudicating and releasing overpayment decisions. We are slated to run our last accelerated crossmatch in March 2024 and will resume our regular crossmatch schedule in June 2024. GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL's national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. A vendor was procured to build a repository of federal reports which included identifying data reconciliation issues, updating business rules, and resolving variances. 440 Department of Improve Controls over Labor (GDOL) the Identification, Recording, and Reporting of Overpayments See response to finding number 2022-029. Partially Resolved 440 Department of Improve Controls over Labor (GDOL) the Identification and Recording of Overpayments See response to finding number 2022-029. Partially Resolved E-34 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-030 U.S. Department of Labor 2021-037 U.S. Department of Labor Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 440 Department of Strengthen Controls Previously Reported Corrective Labor (GDOL) over the Summary Action Implemented Schedule of Prior Audit Findings 440 Department of Improve Controls over Partially Resolved Labor (GDOL) Financial Reporting After 6/30/2022, GDOL received an e-mail confirmation from USDOL indicating that this finding is on track to be resolved. Since this occurred after the audit year, the finding is considered partially resolved. GDOL is awaiting the official letter from USDOL noting that the corrective action has been implemented. During the initial periods of COVID grant awards some of our allocations were modified to adapt to the crisis which necessitated timing adjustments. During FFY ended 9/30/2021, GDOL created additional queries and reports to assure that Payment Management Services (PMS) documents were appropriately reconciled to our ledgers. As to the variances notated for these reports: UI312881855A13/UI31288BCO dated 12/31/2020, it was determined that the unliquidated balance was not expended during the grant period ending 12/31/2020. Since this grant was closed out on 2/3/2021, no additional entries are required. UI312881855A13/UI31288IKO dated 12/31/2020, it was determined that the unliquidated balance was not expended during the grant period ending 12/31/2020. Since this grant was closed out on 2/3/2021, no additional entries are required. UI347102055A13/UI34710Z70 dated 12/31/2020. It was determined that the Obligational Authority was reached; the adjustment amount was included on report UI347102055A13/UI34710CIO dated 9/30/2021 which was also Pandemic Emergency Unemployment Compensation (PEUC) Administration. UI340532055A13/UI34053V70 dated 12/31/2020. It was determined that the Obligational Authority was reached and the adjustment amount was included in the final report dated 12/31/2020. E-35 STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings Entity No. Entity Name Finding Title Finding Status UI325941955A13/ UI32594Q11 dated 6/30/2021. It was determined that all of the expenses for the grant were recorded at PMS Doc# Q11 rather than splitting between PMS Doc #Q11 and PMS Doc #Q10 which are both PEUC Admin. On subsequent reports, PMS Doc Q11 is fully expended and PMS Doc Q10 is used to avoid duplication. UI347102055A13/ UI34710Z70 dated 6/30/2021. It was determined that the Obligational Authority was reached; however, the adjustment amount was included on report UI347102055A13/UI34710CIO dated 9/30/2021 which was also PEUC Administration. UI34710205A13/ UI34710C80 dated 6/30/2021. An adjustment was recorded in the books in July 2021 and the expenditures were reflected on report UI347102055A13/UI34710CIO dated 9/30/2021. 2022-031 2021-040 2020-040 2021-041 U.S. Department of Treasury U.S. Department of Treasury U.S. Department of the Treasury U.S. Department of Treasury Finding Response GDOL reconciles the quarterly ETA-9130 reports to our financial records and prior to submission to USDOL, the CFO reviews and approves the reports. 422 Office of the Continue to Improve Previously Reported Corrective Governor Controls over Federal Action Implemented Financial Reporting 422 Office of the Continue to Improve Previously Reported Corrective Governor Internal Controls Action Implemented Activities over the Coronavirus Relief Fund 422 Office of the Improve Internal Previously Reported Corrective Governor Controls Activities Action Implemented over the Coronavirus Relief Fund 422 Office of the Improve Controls over Further Action Not Warranted Governor Subrecipient Monitoring Criteria per the Federal Code has been met, and therefore, additional action is not warranted. E-36 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings 2022-032 U.S. Department of Homeland Security and U.S. Department of Labor Finding Response STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status 440 Department of Improve Controls over Partially Resolved Labor (GDOL) Employer-Filed Claims The current unemployment system is aged and distressed. GDOL's limited technology resources will hinder our ability to update our current system. Therefore, we acknowledge this finding may persist until a system-wide resolution is implemented in the new modernized Unemployment Insurance (UI) system. GDOL submits the following information as an overview of the employer-filed program and action that have been taken and will continue to address the findings as well as incorporate additional safeguards and available technological system controls in the new system: The Employer Filed (Partial) Claims (EFC) program originated in the late 1960's and was designed to allow employers with short-term, temporary periods of lack of work for their employees to retain their workforce when work resumes. This is a program that many large manufacturers in Georgia rely on when they have temporary plant shutdowns and have for decades. When GDOL has attempted in the past to limit this program, we have met strong resistance from Georgia's manufacturers. This program optimizes our ability to process and pay mass numbers of claims more quickly, such as what occurred at the beginning of the pandemic. EFCs may be filed by an employer for any complete pay-period week during which an otherwise full-time employee works less than full-time, due to lack of work only, and earns an amount not exceeding his/her unemployment insurance weekly benefit amount. Such claims shall not be submitted or allowed for vacation days regardless of whether such vacation days were requested by the employee or established by the employer. Effective March 19, 2020, a temporary, Emergency Rule 300-2-4-05(1), containing Rule 300-2-4-.09(1) was signed which required employers to electronically submit EFCs on behalf of their employees whenever it is necessary to temporarily reduce work E-37 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status hours or there was no work available for a short period due to the pandemic. Employers were allowed to file such claims for full and part-time employees whose earnings had been reduced. In July 2020, the Rule was sunset and employers were no longer required to file EFCs. By electing to submit EFCs on behalf of the individuals, the employer is responsible for attesting by an affidavit to the employment status and weekly earnings of the individual for the EFC submitted. The affidavit certifies that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded for their employees. Individuals for which EFCs are submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rules 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be actively seeking work. Effective December 6, 2021, the EFC process was revised to require individuals (employees) to complete an EFC profile to include a real-time identity verification before payments can be made. Employers are responsible for submitting the request for the payment to certify to the individual's employment status, but the individuals must certify their identity and personal information for the claim to be processed. Employees are notified when a claim is filed on their behalf and provided instructions for their portion of completing the EFC process. The MyUI Customer Portal dashboard provides all the EFC correspondence sent to the individual as well as the status of the profile setup and identify verification. Before the implementation of the EFC profile requirement, GDOL utilized the Social Security Administration (SSA) crossmatch and Systematic Alien Verification for Entitlement (SAVE) verification processes to verify the identity of claimants where employers submit claims on their behalf. E-38 Federal Agency/Finding Response, if SAR No. applicable Federal Award Findings STATE OF GEORGIA SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS YEAR ENDED JUNE 30, 2023 Entity No. Entity Name Finding Title Finding Status When we identify employer fraud schemes, we follow the guidance issued by the United States Department of Labor (USDOL) and collaborate with the United States Department of Labor Office of Inspector General (OIG) to investigate these cases. Effective June 29, 2023 GDOL implemented additional employer filed claims safeguards and security measures to reflect amended Georgia Employment Security Rule 300-2-4-.09. Employers must now meet the following conditions to submit Employer-Filed Partial Claims on behalf of their employees: o Employer accounts must have been registered within the past five years. o Employers must be current on all quarterly tax and wage reports. o Employers must be current on all quarterly contribution taxes, assessments, penalties, and interest. o The week ending date on employer-filed claims cannot be older than 30 days. The amended Georgia Employment Security Rule also clarifies that part-time employees are not eligible for Employer-Filed Partial Claims. GDOL has procured a vendor to build and implement a modernized UI system. The solution will incorporate a dual certification process which requires both the certification of the employer and the employee to attest to their employment status and wages earned for all weeks a benefit payment is requested. E-39 APPENDIX "A" - ORGANIZATIONS COMPRISING THE REPORTING ENTITY ORGANIZATIONAL UNIT Accounting Office, State Administrative Services, Department of Agricultural Commodities Commissions Agricultural Exposition Authority, Georgia Agriculture, Department of Atlanta Region Transit Link (ATL) Authority Audits and Accounts, Department of (*) Aviation Authority, Georgia Banking and Finance, Department of Behavioral Health and Developmental Disabilities, Department of Boll Weevil Eradication Foundation of Georgia, Inc. Building Authority, Georgia (*) Community Affairs, Department of Community Health, Department of Community Supervision, Department of Correctional Industries Administration, Georgia Corrections, Department of Defense, Department of Development Authority, Georgia (*) Driver Services, Department of Early Care and Learning, Department of Economic Development, Department of Education, Department of Environmental Finance Authority, Georgia (*) Financing and Investment Commission, Georgia State (*) General Assembly, Georgia (*) Geo. L. Smith II Georgia World Congress Center Authority Georgia Forestry Commission Governor, Office of the Higher Education Assistance Corporation, Georgia (*) Higher Education Facilities Authority, Georgia (*) Holocaust, Georgia Commission on the Housing and Finance Authority, Georgia (*) Human Services, Department of Insurance, Department of (1) Investigation, Georgia Bureau of Jekyll Island State Park Authority Jekyll Island Foundation, Inc. Judicial Branch Court of Appeals Judicial Council of Georgia Juvenile Court Judges, Council of Prosecuting Attorneys' Council of Georgia (1) F-1 STATE ENTITY 407 403 93X 926 402 996 404 992 406 441 930 900 428 419 477 921 467 411 914 475 469 429 414 928 409 444 922 420 422 918 969 495 923 427 408 471 910 993 430 432 434 431 418 ORGANIZATIONAL UNIT Superior Courts Supreme Court Juvenile Justice, Department of Labor, Department of Lake Lanier Islands Development Authority Law, Department of Lottery Corporation, Georgia (*) Natural Resources, Department of North Georgia Mountains Authority OneGeorgia Authority Pardons and Paroles, State Board of Pension and Other Employee Benefit Trust Funds Augusta University Early Retirement Pension Plan Employees' Retirement System of Georgia (*) Regular Deferred Compensation 401 (K) Plan Deferred Compensation 457 Plan Defined Contribution Plan, Georgia District Attorneys' Retirement Fund of Georgia Judicial Retirement System, Georgia Legislative Retirement System, Georgia Military Pension Fund, Georgia Public School Employees Retirement System State Employees' Assurance Department Superior Court Judges Retirement Fund of Georgia Firefighters' Pension Fund, Georgia Judges of the Probate Courts Retirement Fund of Georgia Magistrates Retirement Fund of Georgia Peace Officers' Annuity and Benefit Fund of Georgia School Personnel Postemployment Health Benefit Fund, Georgia Sheriffs' Retirement Fund of Georgia State Employees Postemployment Health Benefit Fund Superior Court Clerks' Retirement Fund of Georgia (*) Teachers Retirement System of Georgia (*) Ports Authority, Georgia (*) Properties Commission, State Public Defender Standards Council, Georgia Public Health, Department of Public Safety, Department of Public Service Commission Public Telecommunications Commission, Georgia Regents of the University System of Georgia, Board of Abraham Baldwin Agricultural College Albany State University Atlanta Metropolitan State College Augusta University F-2 STATE ENTITY 436 438 461 440 913 442 973 462 912 981 465 5127 416 n/a n/a n/a 946 n/a n/a n/a 468 n/a 945 950 949 991 947 360A 951 360B 948 482 916 410 492 405 466 470 977 472 557 522 561 512 ORGANIZATIONAL UNIT AU Health System, Inc. (*) Augusta University Foundation, Inc. and Subsidiaries (*) Augusta University Real Estate Corporation (*) Augusta University Research Institute, Inc. (*) Georgia Health Sciences Foundation, Inc. (*) Medical College of Georgia Foundation, Inc. (*) Clayton State University College of Coastal Georgia (1) Columbus State University Dalton State College (1) East Georgia State College (1) Fort Valley State University (1) Georgia College & State University Georgia Gwinnett College Georgia Gwinnett College Foundation, Inc. (*) Georgia Highlands College Georgia Institute of Technology Georgia Advanced Technology Ventures, Inc. and Subsidiaries (*) Georgia Tech Athletic Association (*) Georgia Tech Facilities, Inc. (*) Georgia Tech Foundation, Inc. (*) Georgia Tech Research Corporation (*) Georgia Military College Georgia Southern University Georgia Southern University Housing Foundation, Inc. and Subsidiaries (*) Georgia Southwestern State University Georgia State University Georgia State University Athletic Association, Inc. (*) Georgia State University Foundation, Inc. (*) Georgia State University Research Foundation, Inc. (*) Gordon State College (1) Kennesaw State University Kennesaw State University Foundation, Inc. (*) Middle Georgia State University (1) Middle Georgia State University Real Estate Foundation, Inc. and Subsidiaries (*) Savannah State University South Georgia State College University of Georgia University of Georgia Athletic Association, Inc. (*) University of Georgia Foundation (*) University of Georgia Research Foundation, Inc. and Subsidiaries (*) University of North Georgia University of North Georgia Real Estate Foundation, Inc. and Subsidiaries (*) University of West Georgia UWG Real Estate Foundation, Inc. (*) University System of Georgia Foundation, Inc. and Affiliates (*) F-3 STATE ENTITY 5128 5272 5125 5126 5273 5122 528 563 530 569 572 533 536 540 5365 573 503 5038 5032 5034 5035 5036 968 539 5392 542 509 5093 5091 5092 576 543 5431 583 5841 548 588 518 5181 5182 5184 553 5452 554 5543 4721 ORGANIZATIONAL UNIT Valdosta State University VSU Auxiliary Services Real Estate Foundation, Inc. (*) Regional Educational Service Agencies Central Savannah River Area RESA Chattahoochee-Flint RESA Coastal Plains RESA First District RESA Griffin RESA Heart of Georgia RESA Metropolitan RESA Middle Georgia RESA North Georgia RESA Northeast Georgia RESA Northwest Georgia RESA Oconee RESA Okefenokee RESA Pioneer RESA Southwest Georgia RESA West Georgia RESA Regional Transportation Authority, Georgia Revenue, Department of Road and Tollway Authority, State Savannah-Georgia Convention Center Authority Secretary of State Seed Development Commission, Georgia State Treasurer, Office of the Stone Mountain Memorial Association (*) Student Finance Authority, Georgia (*) Student Finance Commission, Georgia REACH Georgia Foundation, Inc. (*) Subsequent Injury Trust Fund Superior Court Clerks' Cooperative Authority, Georgia (*) Technical College System of Georgia Albany Technical College (1) Athens Technical College Atlanta Technical College Augusta Technical College Central Georgia Technical College Chattahoochee Technical College Coastal Pines Technical College Columbus Technical College Georgia Northwestern Technical College Georgia Piedmont Technical College Gwinnett Technical College Lanier Technical College North Georgia Technical College (1) F-4 STATE ENTITY 551 5512 8684 8724 8864 8804 8624 8764 8564 8644 8524 8584 8504 8664 8884 8544 8844 8604 976 474 927 998 478 919 486 911 917 476 4761 489 955 415 820 822 823 824 835 827 818 828 829 830 832 834 838 ORGANIZATIONAL UNIT Oconee Fall Line Technical College Ogeechee Technical College Savannah Technical College South Georgia Technical College Southeastern Technical College Southern Crescent Technical College Southern Regional Technical College (1) West Georgia Technical College Wiregrass Technical College (1) Technology Authority, Georgia Transportation, Department of Veterans Service, Department of Vocational Rehabilitation Agency, Georgia Workers' Compensation, State Board of STATE ENTITY 817 844 841 842 843 831 837 826 848 980 484 488 412 490 (1) Organization has elected to use the 10% de minimis cost rate, see accompanying notes to the SEFA schedule for additional information. (*) Audits of these organizational units are performed in whole or in part by other auditors. F-5