FISCAL YEAR 2024 State of Georgia Single Audit Report Greg S. Griffin | State Auditor Greg S. Griffin State Auditor April 23, 2025 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, 2024. 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, 2024 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, and on Internal Control Over Compliance, and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ......................... A-4 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, 2024, and the related notes to the financial statements, which collectively comprise the State's basic financial statements, and have issued our report thereon dated April 23, 2025. 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. 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 Building Authority Georgia Environmental Finance Authority Georgia Gwinnett College Foundation, Inc. Georgia Housing and Finance Authority Georgia Lottery Corporation 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 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 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 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 A-2 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 2024-002, 2024-003, 2024-004, 2024-006, and 2024-007 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 2024-001, 2024-005, 2024-008, 2024-009, 2024-010, 2024-011, 2024012, and 2024-013 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 2024-001, 2024-002, 2024-003, 2024-004, 2024-005, 2024-007, 2024-008, 2024-009, 2024-011, 2024-012, and 2024-013 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. 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 April 23, 2025 A-3 Greg S. Griffin State Auditor INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND 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, 2024. 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, 2024. Qualified Opinions on Child Nutrition Cluster (10.553, 10.555, 10.556, 10.559, 10.582), Children's Health Insurance Program (93.767), 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), Children's Health Insurance Program (93.767), 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, 2024. 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, 2024. 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. Augusta University Foundation, Inc. and Georgia Tech Athletic Association Subsidiaries Georgia Tech Facilities, Inc. Augusta University Real Estate Corporation Georgia Tech Foundation, Inc. Augusta University Real Estate Foundation, Inc. Georgia Tech Research Corporation Augusta University Research Institute, Inc. Kennesaw State University Foundation, Inc. Employees' Retirement System of Georgia Medical College of Georgia Foundation, Inc. Georgia Advanced Technology Ventures, Inc. Middle Georgia State University Real Estate and Subsidiaries Foundation, Inc. and Subsidiaries Georgia Building Authority 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-5 State Entity Georgia Housing and Finance Authority Assistance Listing Number(s) Program or Cluster Title 21.023 Emergency Rental Assistance Program % of Program or Cluster Audited by Other Auditors 100% Georgia Environmental Finance Authority 66.458 66.468 Clean Water State Revolving Fund Drinking Water State Revolving Fund 100% 100% Georgia Institute of Technology 84.SFA1 Student Financial Assistance Cluster 13% University of Georgia Georgia Institute of Technology/Georgia Tech Research Corporation University of Georgia/ University of Georgia Research Foundation, Inc. R&D1 Research and Development (R&D) Cluster 88% The federal award expenditures audited by Other Auditors comprise 6.11 percent of the State's total expenditures of federal awards. 1The Assistance Listing Numbers included in the cluster are identified in the Schedule of 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 2024-032, 2024-033, and 2024-035 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. A-6 Matters Giving Rise to Qualified Opinions on Child Nutrition Cluster (10.553, 10.555, 10.556, 10.559, 10.582), Children's Health Insurance Program (93.767), 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) As described in the accompanying Schedule of Findings and Questioned Costs, in findings 2024-014, 2024-027, 2024-030, and 2024-037 the State did not comply with requirements regarding the following: Finding No. Assistance Listing No. and Program (or Cluster) Title 2024-014 2024-027 10.553, 10.555, 10.556, 10.559, 10.582 Child Nutrition Cluster 93.767 Children's Health Insurance Program Compliance Requirement Reporting Eligibility 2024-030 2024-037 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 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. 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. A-7 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 2024-015, 2024-019, 2024-021, 2024-022, 2024-028, and 2024-029. 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. We consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs in findings 2024-014, 2024-025, 2024-027, 2024-030, 2024-031, 2024-032, 2024-033, 2024-035, and 2024-037 to be material weaknesses. A-8 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 2024-015, 2024-016, 2024-017, 2024-018, 2024-019, 2024-020, 2024-021, 2024-022, 2024023, 2024-024, 2024-026, 2024-028, 2024-029, 2024-034, 2024-036, and 2024-038 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, 2024, and the related notes to the financial statements, which collectively comprise the State's basic financial statements, and have issued our report thereon dated April 23, 2025. 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 matters, we were unable to determine whether further audit adjustments may have been necessary in A-9 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 April 23, 2025 A-10 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, 2024 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 Fund; Enterprise Higher Education Fund; Enterprise State Health Benefit 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) Coronavirus State and Local Fiscal Recovery Funds (21.027) Unemployment Insurance Program (17.225) Children's Health Insurance Program (93.767) 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 Adverse 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: $47,291,948 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, 2024 Major Programs Federal Agency Program or Cluster Title ALN Pandemic EBT Food Benefits 10.542 U.S. Department of Agriculture SNAP Cluster Child Nutrition Cluster U.S. Department of the Interior 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 Veterans Affairs U.S. Environmental Protection Agency U.S. Department of Education Food Distribution Cluster Fish and Wildlife Cluster Crime Victim Assistance Unemployment Insurance Formula Grants for Rural Areas and Tribal Transit Program Emergency Rental Assistance Program Coronavirus State and Local Fiscal Recovery Funds Veterans State Nursing Home Care Clean Water State Revolving Fund Drinking Water State Revolving Fund Career and Technical Education Basic Grants to States Aging Cluster U.S. Department of Health and Human Services Immunization Cooperative Agreements Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Temporary Assistance for Needy Families Low-Income Home Energy Assistance Social Services Block Grant Children's Health Insurance Program 10.551, 10.561 10.553, 10.555, 10.556, 10.559, 10.582 10.565, 10.568, 10.569 15.605, 15.611 16.575 17.225 20.509 21.023 21.027 64.015 66.458 66.468 84.048 93.044, 93.045, 93.053 93.268 93.323 93.558 93.568 93.667 93.767 B-4 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I SUMMARY OF AUDITOR'S RESULTS YEAR ENDED JUNE 30, 2024 Major Programs (continued) Federal Agency Program or Cluster Title U.S. Department of Health and Human Services (continued) U.S. Department of Homeland Security Various Medicaid Cluster Block Grants for Community Mental Health Services Block Grants for Prevention and Treatment of Substance Abuse Disaster Grants Public Assistance (Presidentially Declared Disasters) Student Financial Assistance Cluster Research and Development (R&D) Cluster *See SEFA for a detail of each AL Number and Title included in the Cluster ALN 93.775, 93.777, 93.778 93.958 93.959 97.036 Various* Various* B-5 STATE1 ENTITY 419 427 440 462 474 977 980 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 FINANCIAL STATEMENT FINDINGS REPORTED UNDER GOVERNMENT AUDITING STANDARDS TABLE OF CONTENTS FINDING NUMBER AND TITLE PAGE NUMBER Department of Community Health....................................................................... B-7 2024-001 Continue to Strengthen Application Risk Management Program 2024-002 Improve Internal Controls over Cash Accounts 2024-003 Strengthen Accounting Controls Overall 2024-004 Improve Internal Controls over Accounts Receivable Department of Human Services ......................................................................... B-20 2024-005 Improve Internal Controls over Cash and Clearing Accounts Department of Labor........................................................................................... B-22 2024-006 Strengthen Accounting Controls Overall 2024-007 Improve Financial Management System Department of Natural Resources .......................................................................B-31 2024-008 Improve Internal Controls over Cash Accounts Department of Revenue ...................................................................................... B-34 2024-009 Continue to Strengthen Logical Access Controls Georgia Public Telecommunications Commission ............................................ B-37 2024-010 Improve Controls over Financial Reporting Georgia Technology Authority............................................................................ B-39 2024-011 Strengthen Controls over the Bank Reconciliation Process 2024-012 Strengthen Controls over the Service Billing Process 2024-013 Improve Internal Controls over Right-to-Use Asset and Liability Reporting 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, 2024 STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH 2024-001 Continue to Strengthen Application Risk Management Program Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Significant Deficiency Nonmaterial Noncompliance 2023-003, 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 and Children's Health Insurance Program (CHIP). 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 and CHIP payment data. As part of our fiscal year 2024 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 its 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 Review and Assessment Policy (PS-08-029.02) To establish requirements for agencies to assess security controls for IT systems. B-7 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Outsourced IT Services and Third-Party Interconnections Standard (SS-08-044) To establish requirements for agencies to ensure adherence to established security requirements by third-party IT service providers and/or interconnections. Information Security Controls 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 Controls Standard (SS-17-001) Agencies, Service Providers, and Integrators operating in a shared-service environment are responsible for ensuring that applicable NIST 800-53 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 analysis 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 system reviews 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 risks are 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 and CHIP programs. 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-8 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 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 was not approved until August 5, 2024, which was outside of the audit period under review. 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 and CHIP 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, and SSPs. 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: We concur with this finding. B-9 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2024-002 Improve Internal Controls over Cash Accounts Internal Control Impact: Compliance Impact: Material Weakness Material Noncompliance Description: The Department of Community Health should improve internal controls over cash account operations. 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). In administering these programs, the DCH is responsible for managing centralized bank accounts and documenting internal controls over these bank accounts. The design and operation of the DCH'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 DCH 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 Bank Reconciliation Policy reflected within the Statewide Business Process Policies and Procedures. The Bank Reconciliation Policy 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." Condition: Auditors identified a population of 16 June bank reconciliations, covering 48 bank accounts, for testing. All reconciliations were selected for review by the auditors to determine if they 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: Post-closing adjustments in the amounts of $297,861,462.05 and $(229,803) were made to present cash balances on the financial statements. Auditors noted significant, long-standing reconciling items, including items dating back as far as fiscal year 2020. Untimely reconciliations were performed for 8 of the 16 bank reconciliations tested as they were not prepared and reviewed within 30 days of receipt of the bank statement. B-10 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 One bank account in the amount of $1,061,546 was not included on the financial statements. Nine bank accounts closed in fiscal year 2021 continued to be reported in the general ledger. Cause: The DCH's failure to maintain accurate cash accounts and produce timely bank reconciliations can be attributed to a lack of proper internal controls and oversight over the bank reconciliation process and general ledger maintenance. In addition, noncompliance with applicable SAO policies and procedures contributed to the deficiencies identified. Further, the DCH relies heavily on manual adjustments within the general ledger rather than utilizing system functionality to track balance sheet activity. Effect: Due to ineffective reconciliation processes, there is an increased risk of financial misstatement, fraud, and the possible misappropriation of the DCH's assets. The DCH's reliance on manual processes increases the risk of reporting errors and omissions. These issues also led to unreliable financial reporting, requiring significant PCAs to produce materially correct financial statements. Recommendation: The DCH should dedicate time and resources to identify and eliminate long-outstanding reconciling items. The DCH management should also improve the bank reconciliation process by allocating well-trained staff to ensure reconciliations are prepared and reviewed timely within the 30-day requirement. In addition, the DCH should reduce their reliance on manual adjustments and enhance system functionality to track balance sheet activity throughout the year and require sufficient documentation for any adjustments. Further, the DCH should implement procedures to monitor bank closures and ensure closed bank accounts and their balances are promptly recorded in the general ledger. Views of Responsible Officials: We concur with this finding. DCH generally agrees with the finding but emphasizes that there are no issues or misstatements regarding the financial statement amount reported, other than the one missed bank account with an insignificant interest amount. Additionally, the causes for the older reconciling items and the nine closed bank accounts still on the General Ledger (GL) will be addressed as the prior fiscal year cleanup efforts conclude in fiscal year 2025. In regard to use of the term "unsupported" in reference to amounts in PCAs, DCH's stance is that the amount is supported because the correct ending balance is known for the account and the amount in the PCA moves the current balance to the proper ending balance. While DCH agrees that there are more manual adjustments to the GL than preferred, these adjustments are largely related to the ongoing prior year GL clean-up efforts and are not taking the place of normal transactions. For these transactions, the modules in the system are utilized, and once clean-up efforts are completed, manual adjustments will be limited to those that would normally be necessary. B-11 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Auditor's Concluding Remarks: Cash is highly susceptible to misappropriation and fraud, and even minor discrepancies can indicate significant control weaknesses. Given the information reflected above, we reaffirm our finding and will review the status of the finding during our next audit. B-12 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2024-003 Strengthen Accounting Controls Overall Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Material Weakness Material Noncompliance 2023-002, 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. 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 practices and has developed the Statewide Accounting Policy Manual to accomplish this directive. The DCH management is responsible for following these statewide policies, including the Control/Clearing Accounts - Balancing Requirements Policy, which states, "At a minimum, clearing accounts should equal zero by fund type and organization." B-13 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Condition: 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: Excessive post-closing adjustments (PCAs) were recorded to adjust account balances and correct general ledger errors, in addition to standard adjustments required for financial statement preparation purposes. Unreconciled clearing accounts were identified. Fourteen unreconciled asset clearing accounts totaling $146,929,565 remained on the general ledger at year-end. Two unsupported PCAs were made to remove these balances. An unsupported PCA in the amount of $14,606,063 was made to the accounts payable balance at year-end to adjust the financial statement balance to agree to detailed listings. Our testing of expenditures revealed 11 transactions totaling $14,309,082 related to goods and services received in fiscal year 2023 that were incorrectly recorded in fiscal year 2024. Our testing revealed stale and invalid accounts payable items, one item in the amount of $1,045,037 dating back to 2007 and one item in the amount of $(1,403,473) dating back to 2012, remain recorded on the general ledger. Cause: The DCH's failure to maintain an accurate general ledger can be attributed to a lack of proper internal controls and oversight over various account balances. In addition, noncompliance with applicable SAO policies and procedures contributed to the deficiencies identified. Further, there is an overreliance on manual, year-end adjustments rather than utilizing system functionality to track balance sheet activity. 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 DCH's reliance on manual processes increases the risk of reporting errors and omissions. The condition of the entity's records is such that the general ledger cannot be relied upon as an accurate or complete representation of financial activity. As a result, financial reporting and decision-making may be compromised due to the lack of reliable data. Further, the need for numerous adjusting entries to correct errors after year-end close affects the timeliness of reporting by SAO. Recommendation: The DCH should strengthen controls over its general ledger maintenance by incorporating regular reviews and reconciliations, including monthly or quarterly analyses to identify and correct errors before year-end. Strong internal controls over the general ledger and financial reporting should diminish the need for numerous PCAs to correct accounting records at yearend and help ensure that the DCH's financial submissions are correct and accurately represent its operations to meet the State's financial reporting needs. In addition, the DCH should incorporate processes to ensure that clearing accounts are reconciled on a monthly basis. Further, we recommend that the DCH allocate resources to research and resolve outdated general ledger activity. Improving internal controls and adopting proactive financial B-14 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 management practices will reduce errors, enhance reporting accuracy, and ensure compliance with statewide accounting policies. Views of Responsible Officials: We concur with this finding. DCH generally agrees with the finding but would like to note that several bullet points are related to the ongoing General Ledger (GL) cleanup of prior year items and will be resolved in fiscal year 2025. DCH disagrees that the number of Post-Closing Adjustments (PCAs) is excessive. While we acknowledge the need to reduce the number of PCAs, we do not agree that the fourteen PCAs we identified were excessive, especially considering the sharp decline from the prior year. The eleven 2023 transactions were recorded in fiscal year 2024 due to the lack of a clear transaction cut-off policy in fiscal year 2023, which was addressed in fiscal year 2024. We believe this is a fiscal year 2023 issue, not a fiscal year 2024 one. In regard to use of the term "unsupported" in reference to amounts in PCAs, DCH maintains that the amount is supported as the correct ending balance is known and the PCA amount adjusts the current balance to the proper ending balance. While DCH agrees that there are more manual adjustments to the GL than preferred, these adjustments are largely related to the ongoing prior year GL clean-up efforts and are not taking the place of normal transactions. For these transactions, the modules in the system are utilized, and once clean-up efforts are completed, manual adjustments will be limited to those that would normally be necessary. Auditor's Concluding Remarks: While post-closing adjustments are expected as part of the year-end closing process, we remain concerned with the volume and nature of the adjustments that were made. Continued reliance on post-closing adjustments poses a risk to the reliability and timeliness of financial reporting. Given the information reflected above, we reaffirm our finding and will review the status of the finding during our next audit. B-15 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2024-004 Improve Internal Controls over Accounts Receivable Internal Control Impact: Compliance Impact: Material Weakness Material Noncompliance Description: The Georgia Department of Community Health should improve internal controls over accounts receivable and revenue accounts. 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). In delivering these services, the DCH is tasked with managing accounts receivable and revenues in accordance with State policy. In addition, the DCH is responsible for documenting internal controls over these accounts. The design and operation of the DCH's internal controls over accounts receivable and revenue should ensure compliance with applicable statewide policies and the accurate and complete reporting of account 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. In addition, OCGA 50-5B-4(b) requires that all organizations of the state government and all officers, agents, and employees thereof shall conform to and comply with the rules, regulations, policies, procedures, and forms devised, promulgated, and installed by the state accounting officer. The DCH 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: Accounts Receivable Management - Identifying and Managing Accounts Receivable and Other Amounts Due to the State Policy State organizations must maintain a diligent program for managing debts owed to the State and should be aware of and have processes in place to keep track of amounts due to the State. A debt to the State should be linked to a specific debtor and supported by documentation identifying the name of the debtor, the amount of the debt, the nature of the debt, and the date the debt is due. In addition, State organizations should perform periodic reconciliation of accounts receivable sub ledger (detail) to the corresponding balances in the general ledger at least quarterly and maintain documentation of these reconciliations on-file for at least three years. Accounting Policy Manual: Documentation Requirements Policy Effective internal controls require the proper documentation and support of transactions. Documentation must be complete and accurate and must allow a transaction to be traced from the source documentation, through its processing, to the financial reports. All documentation should be readily available for examination. B-16 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Accounting Policy Manual: Revenues, Receivables, Unearned Revenues and Unavailable Revenues - General For the GAAP modified accrual basis, available means that the revenues are collected within the current fiscal year or soon enough thereafter to be used to finance expenditures of the current fiscal year. For the State of Georgia, the availability period is 30 days after the fiscal year ends, except for federal grant revenues, which are considered available if collection is expected within 12 months after year end. Condition: During our fiscal year 2024 audit, we identified deficiencies in internal controls relating to accounts receivable and revenue. The specific issues that we found are as follows: The DCH has not documented formal internal control processes over accounts receivable and revenue accounts. The DCH did not follow statewide policies and procedures in performing receivable reconciliations at least quarterly. The DCH recorded $1,264,542,191 of invalid accounts receivable on the financial statements. This error also resulted in additional misstatements, including the overstatement of benefits payable by $1,714,849,926. A material audit adjustment was proposed and accepted by management. The DCH recognized general fund revenue in the amount of $521,104,974 that was not received within the appropriate timeframe and did not meet statewide revenue recognition criteria. An audit adjustment was proposed and accepted by management. Accounts receivable balances on the financial statements were adjusted by unsupported post-closing adjustments (PCAs) in the amount of $483,365,893. A PCA netting accounts receivable and accounts payable was posted and caused accounts receivable and accounts payable to be understated by $140,423,444. An adjustment was proposed and accepted by management to correct the balance. Accounts receivable is understated in the amount of $140,181,718, indicating potential unrecorded revenue or misclassification of receivables. Further investigation is needed to determine the offsetting account(s) affected by this understatement. The DCH did not record a valid receivable in the amount of $26,814,884 on the financial statements. An adjustment was proposed and accepted by management to correct the balance. Cause: The DCH's failure to maintain accurate receivable accounts and perform required reconciliations can be attributed to a lack of proper internal controls and oversight over the receivable balances. In addition, noncompliance with applicable SAO policies and procedures contributed to the deficiencies identified. Further, the DCH relies heavily on manual adjustments within in the general ledger rather than utilizing subsidiary modules within the accounting system to track balance sheet activity. B-17 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Effect: The internal control deficiencies identified in the accounts receivable and revenue processes make financial statement preparation more difficult and increase the risk of inaccurate financial reporting. Additionally, the absence of an effective accounts receivable reconciliation process increases the risk of misstatement and the possible misappropriation of the DCH's assets. Recommendation: We recommend that the DCH: Review SAO accounting policies and design and implement policies and procedures to ensure stronger controls over the documentation of accounts receivable and revenue balances; Establish procedures to calculate and record accounts receivable amounts. For federal receivables based on expenditures, ensure that the amounts are clearly supported by corresponding reimbursable expenditure records and allow for the reconciliation to amounts claimed from vendors and federal award drawdowns; Perform quarterly reconciliations of receivable balances to ensure proper recording and reporting of accounts receivable and revenue amounts; and Review current accounts receivable balances for accuracy and collectability and take corrective actions as necessary to address identified discrepancies. Views of Responsible Officials: We concur with this finding. DCH generally agrees with the finding given, since it is based upon standards created by the Governmental Accounting Standards Board (GASB); however, we do not agree that this standard is applicable for our unique set of circumstances. The basis for our disagreement relates to our certainty in the reimbursement rates for the approved federal grants being approved at the time of the accruals and conservative accounting practices which recognize expenditures as the basis for accounts receivable. Although delayed, CMS has always approved of rates submitted following their guidelines, such as DCH's were for each of the years from 2020-2024. The Georgia State Accounting Office (SAO) Accounting Policy Manual provides an exception to the availability period for federal grant revenues, which are considered available if collection is expected within 12 months after year end. Each year, DCH accrued based on indications that rates would be approved within the availability period, which we believed was reasonable to accrue. After making the recommended adjustments, as of June 30, 2024, the fund balance of the fund financial statements was decreased by approximately $44 million while the net position of the government-wide financial statements was increased by approximately $477 million. As a point of fact, CMS has since approved all rates from the period in question. While DCH agrees that there are more manual adjustments to the GL than preferred, these adjustments are largely related to the ongoing prior year GL clean-up efforts and are not taking the place of normal transactions. For these transactions, the modules in the system are utilized, B-18 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 and once clean-up efforts are completed, manual adjustments will be limited to those that would normally be necessary. Auditor's Concluding Remarks: Given the information reflected above, we reaffirm our finding and will review the status of the finding during our next audit. B-19 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2024-005 Improve Internal Controls over Cash and Clearing Accounts Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Significant Deficiency Nonmaterial Noncompliance 2023-004, 2022-005 Description: The Department of Human Services should improve internal controls over cash and clearing account 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 2024 audit, we followed up on the DHS's efforts to implement a corrective action plan in response to the prior year finding in which we reported that the 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. Accounting Policy Manual: Control/Clearing Accounts Balancing Requirements Policy and Procedure At a minimum, clearing accounts should equal zero by fund type and organization. B-20 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Condition: Auditors identified a population of 21 centralized and 258 decentralized bank reconciliations for testing. All 21 of the centralized reconciliations were selected for review by the auditors. Of the 258 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 two of the 21 centralized bank accounts reviewed were not prepared at least monthly and within thirty days of receipt of the bank statement. The two accounts have not been reconciled since calendar years 2021 and 2022, respectively. For 12 of the 21 centralized bank accounts reviewed, there were reconciling items that were dated prior to fiscal year 2024. 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 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. Views of Responsible Officials: Georgia Department of Human Services concurs with the finding. It should be noted that during SFY 2024, substantial time and resources were allocated to the planning and implementation of a new statewide ERP system. This initiative had a significant impact on DHS's financial operations. B-21 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF LABOR 2024-006 Strengthen Accounting Controls Overall Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Material Weakness None 2023-005, 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 2024 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-22 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 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 2024 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 1,180,922 benefit payments and selected eight individually significant items as well as 60 randomly selected items for testing using a non-statistical sampling method. Our testing revealed the following issues: In five instances, claimants of the Pandemic Unemployment Assistance (PUA) program did not provide proof of wages or income. 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 five instances. Upon performing our testing, we were also made aware of a listing of over 193,350 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, 2024. 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. 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) payment that was received for those same weekending dates and the DOL would be required to establish an overpayment on these additional ineligible payments. Additionally, after further review of the benefit payment data, we noted employer-filed claims were submitted by 936 employers for 23,391 individual claimants and totaled $18,640,120. Of these payments, $1,741,934 were for weekending dates in prior years. These 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. B-23 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Inadequate controls over the reporting of uncollected overpayments. Auditors requested transaction-level data to support overpayment receivable amounts reported on the financial statements. While the DOL provided a listing of overpayment cases and a reconciliation to the financial statements, only summary totals by claimant were provided rather than transaction-level detail for each overpayment. Additionally, 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 final financial statements were submitted to the Georgia Department of Audits and Accounts (DOAA) and SAO on September 16, 2024, and various documentation to support account balances and adjusting entries was not provided to auditors until October 3, 2024. The financial statements 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. The following issues were noted when reviewing the final submitted financial statements and supporting reports: The revenue data file provided to the auditors by the DOL did not include the necessary information needed to determine if the recorded tax charge was related to the application of a previously unapplied credit or the receipt of a tax payment. The revenue awaiting distribution account was used to record various receipts throughout the year rather than posting to the proper revenue accounts. The accounts receivable, unearned revenue, and revenue accounts related to contributory employer activity were overstated due to the improper recording of activity reflected in the associated reports 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 and these accounts should have been netted by employer, when applicable. 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. In the prior fiscal year, it was determined that the accounts receivable listing for contributory employers included multiple charges for the same tax period in which employers had tax rate adjustments applied to their accounts. The amount owed by the employer should have been reduced in these instances, but instead, the account balance increased by the adjustment amount. The DOL stated the accounts noted in the prior year were corrected, but given the data provided, auditors were unable to determine how many other employer accounts were impacted by this same issue. The contributory accounts receivable listing contains balances for fictitious employers. B-24 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Accounts receivable and corresponding revenues are not recorded for tax periods in which an employer does not submit a tax form. While the DOL includes an estimate for these activities, the methodology for this estimate is not adequately documented or supported. Multiple employers were noted as having negative accounts receivable balances at yearend. These negative receivable balances totaling $1,534,586 should be reported as unapplied credits (unearned revenue). The DOL only provided data for receivables related to reimbursable employers as of March 2024 and could not provide transaction-level data to support the full year of activity. The final quarter had not been billed as of the date financial statements were received; however, the DOL did make an estimate to record the activity for the quarter. The receivable related to overpayments does not estimate likely overpayments that have not yet been determined. The allowance for uncollectible accounts related to overpayments does not consider an estimate for overpayments that will be waived. Benefit expense for UI claims activity was understated due to the cancellation 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 is $6,042,125. 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. The DOL did not consider the significance of the prior year amounts and reported the cumulative activity in the current fiscal year. Current year benefit expense is credited by receivables related to overpayments. Much of the receivable balance is associated with benefit payments expensed in prior years. Funds received related to debit card amounts returned to the DOL during the year are not being recorded to the general ledger timely. Instead, these receipts are being recorded on a separate worksheet at the end of each month. These amounts are recorded at a net amount based on payments cancelled related to the unclaimed funds. Additionally, current year benefit expense was credited for payments that were expensed in prior years. Inconsistent methodologies are utilized to estimate the liabilities associated with regular UI and COVID-related payables. Additionally, certain federal benefit payables are not being recorded. Cash received from benefit overpayments could not be traced to general ledger. B-25 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Interest and penalties collected from overpayments is recorded as a credit to benefit expense instead revenue. Cause: For the improper payments 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. 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-level 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 the 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 the DOL to accurately create and support the 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, 2024, were free of material misstatement. Further, due to the uncertainty surrounding these balances, we are disclaiming the State's fiscal year 2024 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 2024. B-26 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 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. Developing a methodology for allowance for doubtful accounts related to overpayment receivables that estimates overpayments expected to be waived or rescinded based on historical trends. 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. B-27 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF LABOR (continued) 2024-007 Improve Financial Management System Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Material Weakness Material Noncompliance 2023-007 Description: The Georgia Department of Labor should improve the Financial Management System used to record financial transactions related to the Unemployment Compensation Fund. 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 2024 over collecting UI taxes, adjudicating claims and processing of UI benefit payments, whether the DOL recorded the UI financial transactions accurately, and whether corrective action plans had been implemented in response to the prior year findings associated with the Financial Management System (FMS). 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. While work began to initiate the replacement of the FMS, the DOL was unable to fully implement their corrective action plans prior to fiscal year-end. Criteria: Pursuant to the Official Code of Georgia Annotated (OCGA) 50-5B-3, the State Accounting Office (SAO) 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." B-28 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 The SAO has developed the Statewide Accounting Policies & Procedures as part of this directive. The DOL management is responsible for following these statewide policies and procedures, including the Management Responsibilities Policy, which states that "the management of each organization is responsible for the accuracy and completeness of its accounting and financial records and reports. 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. 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." Therefore, the FMS 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 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 B-29 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 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 statewide ACFR. Cause: The DOL secured adequate funding during fiscal year 2024 to update the outdated FMS and is currently developing a new system that should be implemented in fiscal year 2026. However, while the system is in development, the DOL will continue to use the outdated FMS. 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 2024. 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 continue to develop a FMS that facilitates financial accounting and reporting in accordance with generally accepted accounting principles and also meets state and federal accounting and reporting requirements. Once DOL converts to using the State's accounting software, this will allow for more consistent reporting and monitoring of daily, monthly, and yearly activities. Views of Responsible Officials: We concur with this finding. B-30 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF NATURAL RESOURCES 2024-008 Improve Internal Controls over Cash Accounts Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Significant Deficiency Nonmaterial Noncompliance 2023-009 Description: The Department of Natural Resources should continue to 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. B-31 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Business Process Policies and Procedures: Remittance Process for Outstanding and Unclaimed Checks Policy "Unpaid wages (i.e., unclaimed payroll checks) should be remitted to the Department of Revenue one year after the amounts become payable. All other unclaimed checks held by State Entities should be remitted to the Department of Revenue five years after the checks become payable." Condition: Auditors identified a total of 89 centralized and decentralized bank accounts as of June 30, 2024. 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 reported at fiscal year-end to the SAO. The following deficiencies were identified: No bank statement was provided for one account. Reconciliations could not be provided for seven accounts. One account reconciliation did not have evidence of a separate preparer and reviewer. The bank balance per the reconciliation did not agree with the bank statement for one account. For eight accounts, no details of reconciling items were provided or reconciling items did not match the support. 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 35 accounts. Bank reconciliations were not clerically accurate for two accounts. Four outstanding payroll checks over a year old and four other checks over five years old were not remitted to the Department of Revenue as required. 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. Various adjusting entries must be posted, which complicates the financial reporting process and could potentially cause discrepancies in the overall accounting records. B-32 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Recommendation: The DNR management should continue to 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. Views of Responsible Officials: We concur with this finding. We have taken several steps towards ensuring all bank reconciliations are completed timely and accurately. B-33 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: DEPARTMENT OF REVENUE 2024-009 Continue to Strengthen Logical Access Controls Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Significant Deficiency Nonmaterial Noncompliance 2023-010, 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 2024 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-34 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 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 remediate inappropriate user access to the core 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: 16 out of 22 users had inappropriate access to system administrative functions within an ancillary system with access levels not commensurate with their job functions. However, it was determined that these users did not perform any activity or transactions with their inappropriate access within the ancillary application system. Six out of 20 users with development capability had inappropriate access to the server production environment used to support the ancillary system. It was determined that these six users did not perform any unauthorized activity or transactions with their inappropriate access within the system. In addition, our review of certain application security controls within the system revealed that 90 user accounts out of 132 tested had inappropriate access and a lack of segregation of duties. Furthermore, our review disclosed that certain general security settings for system database instances were not configured to provide reasonable assurance that database 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: The user access assigned to security administrators, production support team members, and/or other user accounts was not granted to appropriately address various system and application security risks. While the DOR management indicated that they implemented a user access review process to determine whether privileged user access continues to be appropriate based on job responsibilities, evidence of the monitoring process was not maintained. Finally, the DOR did not 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. This increases the risk of unauthorized access to the information system data and possible manipulation or loss of data. Additionally, the lack of segregation of duties increases the risk of errors and/or unauthorized system configuration changes. B-35 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Recommendation: The DOR should continue to strengthen its logical access controls by: Removing inappropriate user access identified and implementing additional access controls when needed; Documenting the privileged user access review process for the server production environments to provide evidence as to whether privileged access continues to be appropriate based on job responsibilities; Configuring the core application system to restrict the capability of its users from approving their own system configuration settings; 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 strengthen logical access controls and continues to review and implement controls to enhance security around access. B-36 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: GEORGIA PUBLIC TELECOMMUNICATIONS COMMISSION 2024-010 Strengthen Controls over Financial Reporting Internal Control Impact: Compliance Impact: Significant Deficiency None Description: The Georgia Public Telecommunications Commission's financial statement reporting process did not have adequate internal controls in place to prevent or detect errors in its basic financial statements, including note disclosures. Background Information: The Georgia Public Telecommunications Commission (GPTC) provides a nine-station television and 20-station radio network designed to meet the educational, cultural, and informational needs of Georgia residents. Additionally, GPTC provides electronically delivered classroom support for all Georgia learners and its towers serve as crucial infrastructure in Georgia's emergency management system. Additionally, as part of its responsibilities, the GPTC is required to produce accurate and timely financial statements and related note disclosures on an annual basis; however, these financial statements and note disclosures have required various audit adjustments in previous fiscal years. Criteria: The GPTC is responsible for maintaining a system of internal control over the preparation of financial statements in accordance with generally accepted accounting principles (GAAP). The design and operation of the GPTC'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, as well as facilitate the preparation of complete and accurate financial statements. Condition: Our review of the financial information prepared by the GPTC revealed that adjustments were required to present the financial statements in accordance with GAAP. The following adjustments were proposed by the auditors and accepted by the GPTC based on the results of audit procedures performed: An adjustment was made to cash and receivables on the Fund Financial Statements and the Government-wide Financial Statements as Georgia State Financing and Investment Commission reimbursement payments in the amount of $768,102 were received after fiscal year-end and incorrectly recorded as cash in the year under review. An adjustment was made to expenditures and assets on the Government-wide Financial Statements as expenditures in the amount of $964,822 that met the criteria for capitalization were incorrectly expensed. Several adjustments to note disclosures and related tables were made. B-37 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Cause: Per discussion with management, the design and operation of the GPTC's controls over its financial reporting process did not incorporate appropriate review procedures and thus, did not detect certain errors and omissions in its financial statements and note disclosures. Effect: Prior to adjustment, the GPTC's basic financial statements contained significant misstatements. Without effective controls in place to address the risk of significant misstatements, the GPTC cannot ensure accurate financial reporting within its financial statements. Recommendation: We recommend the GPTC improve controls over financial reporting by incorporating additional reconciliations, analytical reviews, procedures for determining financial statement amounts, and training for staff. In addition, the GPTC should ensure that all designed controls are followed to detect and correct reporting errors in a timely manner. Views of Responsible Officials: We concur with this finding. B-38 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: GEORGIA TECHNOLOGY AUTHORITY 2024-011 Strengthen Controls over the Bank Reconciliation Process Internal Control Impact: Compliance Impact: Significant Deficiency Nonmaterial Noncompliance Description: The Georgia Technology Authority should improve internal controls over the bank reconciliation process. Background Information: The Georgia Technology Authority (GTA) plays a critical role in managing the State of Georgia's information technology (IT) infrastructure and advancing the State of Georgia's use of technology to enhance the efficiency and accessibility of government services. The GTA is responsible for managing the statewide communications network, providing cloud-based services, ensuring cybersecurity readiness, and supporting the modernization of IT systems across state agencies and organizations. In performing these roles, the GTA is tasked with managing bank accounts and is responsible for documenting internal controls over these bank accounts. The design and operation of the GTA'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 GTA 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, by an employee not involved in recording accounting transactions, such [as] cash receipts and disbursements. Additionally, bank reconciliations should be formally documented and maintained for audit purposes. Bank reconciliations should clearly show the balances being reconciled, including the details (and subsequent resolution) of all reconciling items... A bank reconciliation should include... documented approval (preferably via signature), by a fiscal officer (or their designee) who did not perform the reconciliation, certifying the reconciliation has been completed accurately." Condition: All monthly bank reconciliations for four accounts for the period under review were selected for testing. Of the 48 bank reconciliations reviewed, the following deficiencies were noted: One bank reconciliation could not be provided for audit. Reconciliations were undated with no signatures from both the preparer and reviewer in 16 instances. B-39 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 No evidence of supervisory review was reflected for an additional 19 bank reconciliations. Supporting detail for reconciling items related to credit card transactions was not provided for 12 bank reconciliations. One bank reconciliation was not prepared within thirty days of receipt of the bank statement. One bank reconciliation contained clerical errors, resulting in incorrect reporting of both the bank balance and the general ledger balance on the reconciliation. Year-end bank reconciliations included reconciling items for cash activity totaling $158,380,470 that required recording or correction in the general ledger but were not resolved in a timely manner. Adequate separation of duties was not implemented between the authorization, recording, and reconciliation functions for cash transactions. Cause: Through discussion with management, these deficiencies were caused by turnover in the Finance Department and a lack of oversight, which resulted in inadequate separation of duties and inconsistencies in the performance of monthly bank reconciliations. Effect: The inability to maintain an effective bank account reconciliation process increases the risk of misstatement due to error or fraud, including potential misappropriation of the GTA's assets. Recommendation: The GTA 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 assigned to complete the investigation and correction of all significant reconciling items by fiscal year-end. Additionally, management should implement adequate separation of duties within the reconciliation process and document all bank reconciliations, including supporting documentation, in a centralized location to ensure they are easily accessible for review. Views of Responsible Officials: We concur with this finding. GTA acknowledges and is taking corrective actions to address the identified gaps. B-40 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: GEORGIA TECHNOLOGY AUTHORITY (continued) 2024-012 Strengthen Controls over the Service Billing Process Internal Control Impact: Compliance Impact: Significant Deficiency Nonmaterial Noncompliance Description: The Georgia Technology Authority should strengthen internal controls over the information technology services billing process. Background Information: The Georgia Technology Authority (GTA) delivers a wide range of information technology (IT) services designed to manage and advance the State of Georgia's use of technology in government operations. In fulfilling this role, the GTA collaborates closely with state agencies and organizations to deliver IT solutions. The GTA utilizes a third-party service provider to invoice and bill for IT services provided to state agencies and organizations. Because a service organization is used to fulfill the GTA's responsibility associated with the IT services invoicing and billing process, the GTA is responsible for obtaining and reviewing applicable service organization control (SOC) reports. SOC reports are audit reports that evaluate and verify the internal controls and processes of a service organization that could impact security, availability, processing integrity, confidentiality, or privacy of a client's data and are meant to give assurance to clients that the service organization has adequate controls in place to safeguard client data and operations. Specifically, in line with contract provisions, the GTA is required to obtain a SOC-1, Type 2 report, which focuses on financial reporting controls over a period of time, from the third-party servicer associated with the billing process and incorporate the information into their internal risk assessment over this process. Criteria: The GTA management is responsible for designing and maintaining internal controls that provide reasonable assurance that the billing process is accurate, complete, and properly executed. This includes ensuring that billings are processed in accordance with contractual agreements, supported by reliable information from vendors, and appropriately reviewed. When outsourcing this function, management remains responsible for overseeing the effectiveness of the service organization's controls, monitoring their performance, and implementing complementary internal controls to ensure the accuracy and reliability of the billing process. Additionally, pursuant to the Official Code of Georgia Annotated (OCGA) 50-25-4(a)(20), the GTA is to establish technology security policies, standards, and services. The GTA Information Security Controls Standard (SS-17-001) indicates that agencies, third-party service providers, and service integrators operating in a shared-service environment are responsible for complying with applicable security controls outlined in the National Institute of Standards of Technology (NIST) Special Publication 800-53 Security and Privacy Controls for Federal Information Systems and Organizations. B-41 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Condition: Our review of internal control procedures associated with the IT services billing process identified the following control deficiencies: The contractually-required SOC report for the service organization conducting billing services on-behalf of the GTA was not obtained and considered in the GTA's risk assessment over the billing process. Various GTA personnel have inappropriate access to modify detailed billing information submitted by vendors prior to upload into the billing application in which invoices are generated. Additionally, auditors reviewed eight individually significant revenue adjustments to determine if amounts were appropriately documented and valid. This testing revealed inaccuracies in three billings that were not detected and corrected by the GTA's invoice validation process but were discovered by customers as follows: One invoice included an incorrect billing period, One invoice billed the customer for the incorrect type of service, and One manual invoice reflected the application of the incorrect rate code. Cause: The GTA management was not aware of the contract provision requiring the service organization to provide the SOC-1, Type 2 report. Additionally, they stated that access is given to the vendor load files since the information does not feed directly into the billing application. Lastly, the inaccuracies in the invoices occurred due to change requests submitted by the customers that were not properly reflected in the load files submitted for invoice processing and no secondary review was performed on the manual invoice prior to being processed. Effect: In combination, these issues increase the risk of inaccurate billings and the risk of misstatement due to error or fraud. Not obtaining the contractually required SOC-1, Type 2 report limits the GTA's ability in gaining adequate assurance regarding the effectiveness of their service organization's internal controls over the bill processing function. Additionally, unrestricted access to modify vendor load files circumvents automated data validation controls in place. Lastly, lack of adequate review for manual invoicing and changes to existing services undermines the reliability and accuracy of the billing process. Recommendation: The GTA management should improve the IT services billing process by ensuring that the contractually required SOC-1, Type 2 report is obtained from the service organization annually and reviewed as part of the GTA's risk assessment process. If the report cannot be obtained, management should implement alternative procedures to validate the service organization's internal controls. The GTA should also limit access to the vendor load files to only authorized personnel with a clear business need. Lastly, the GTA should develop and implement a formal review process for manual invoices and automated invoices when known changes in existing services have occurred. These reviews should include verifying proper billing period, service B-42 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 types, and rate codes are used, to ensure accuracy of the invoices. Views of Responsible Officials: We concur with this finding. GTA understands the importance of GASB compliance, specifically those related to IT services. B-43 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 STATE ENTITY: GEORGIA TECHNOLOGY AUTHORITY (continued) 2024-013 Improve Internal Controls over Right-to-Use Asset and Liability Reporting Internal Control Impact: Compliance Impact: Significant Deficiency Nonmaterial Noncompliance Description: The Georgia Technology Authority should improve internal controls over the reporting of lease agreements and subscription-based information technology arrangements. Background Information: The Georgia Technology Authority (GTA) is responsible for providing information technology services to enhance government operations statewide. In fulfilling its role, the GTA is engaged in various contracts for the acquisition of technology-related goods and services. As part of its responsibilities, the GTA oversees the administration, financial management and comprehensive reporting of all activities associated with these contracts, including lease agreements and subscription-based information technology arrangements (SBITAs). In June 2017, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 87, Leases to improve accounting and financial reporting for leases by governments and to ensure that financings of the right to use an underlying asset are disclosed in a manner that better meets the needs of the financial statement users. Subsequently, in May 2020, the GASB issued GASB Statement No. 96, Subscription-Based Information Technology Arrangements, to provide guidance on the accounting and financial reporting for SBITAs, including right-to-use subscription assets and corresponding subscription liabilities, by governments. The implementation of GASB Statements No. 87 and 96 prompted governmental entities, including the GTA, to amend their internal policies and procedures associated with lease and SBITA activity to ensure compliance with these new standards. 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 GTA 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 Documentation Requirements Policy prescribed by the SAO, which states, " In all cases, the documentation must be complete and accurate and must allow a transaction to be traced from the source documentation, through its processing, to the financial reports. All documentation should be readily available for examination." Condition: During our review, we determined that the accounting records were insufficient to support the amounts recorded and disclosed for lease agreements under GASB Statement No. 87 and SBITAs under GASB Statement No.96. Specifically, the GTA could not provide comprehensive documentation of: B-44 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II FINANCIAL STATEMENT FINDINGS YEAR ENDED JUNE 30, 2024 Underlying contracts and other relevant information supporting the initial recognition, measurement, and presentation of leases and SBITAs, including key data elements, such as lease terms, payment schedules, and associated inventory listings, and Key assumptions and judgements made in determining the classification of leases and SBITAs. Cause: Through discussion with management, these deficiencies were caused by turnover in the Finance Department and management's lack of expertise in the reporting requirements associated with GASB Statements No. 87 and 96. Effect: The lack of adequate internal controls and underlying supporting documentation for lease agreements and SBITAs increases the risk of misstatements and noncompliance with accounting standards. Recommendation: We recommend that the GTA: Develop and implement comprehensive policies and procedures specifically designed to address the reporting requirements of GASB Statements No. 87 and 96; Ensure that personnel responsible for lease and SBITA reporting are appropriately trained and familiar with the associated requirements; Maintain documentation to support amounts recorded for leases and SBITAs; and Implement and document a formal supervisory review process for lease and SBITA activity reported. Views of Responsible Officials: We concur with this finding. We appreciate the opportunity to address the audit findings concerning our controls over financial reporting in accordance with GASB Statement No. 87 (Leases) and GASB Statement No. 96 (Subscription-Based Information Technology Arrangements - SBITAs). We acknowledge the importance of these standards in enhancing the accuracy and transparency of our financial statements. B-45 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 2024-014 Improve Controls over Transparency Act Reporting U.S. DEPARTMENT OF EDUCATION 509 Georgia State University ......................................................................................B-51 2024-015 Improve Controls over the Awarding Process 2024-016 Strengthen Controls over the Return of Title IV Funds Process 2024-017 Improve Controls over Enrollment Reporting 512 Augusta University .............................................................................................. B-59 2024-018 Improve Controls over Federal Direct Student Loan Reconciliations 2024-019 Strengthen Controls over Unofficial Withdrawals 518 University of Georgia .......................................................................................... B-64 2024-020 Return of Title IV Funds, Student Financial Aid Cluster 834 Lanier Technical College .................................................................................... B-66 2024-021 Improve Controls over Unofficial Withdrawals 835 Central Georgia Technical College...................................................................... B-69 2024-022 Improve Controls over the Awarding Process U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 419 Department of Community Health..................................................................... B-72 2024-023 Continue to Strengthen Application Risk Management Program 2024-024 Improve Controls over Medicaid Capitation Payment Rates 427 Department of Human Services ......................................................................... B-76 2024-025 Improve Controls over Transparency Act Reporting 2024-026 Improve Controls over Special Reporting 419 & 427 Department of Community Health & Department of Human Services ........... B-82 2024-027 Improve Controls over Eligibility Determinations 2024-028 Improve Controls over Medicaid Eligibility Determinations for Ex Parte Members B-46 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) 441 Department of Behavioral Health and Developmental Disabilities .................. B-88 2024-029 Improve Controls over Period of Performance 2024-030 Improve Controls over Transparency Act Reporting U.S. DEPARTMENT OF JUSTICE 471 Georgia Bureau of Investigation ......................................................................... B-94 2024-031 Continue to Improve Controls over Reporting U.S. DEPARTMENT OF LABOR 440 Department of Labor........................................................................................... B-97 2024-032 Improve Controls over Eligibility Determinations 2024-033 Improve Controls over Employer-Filed Claims 2024-034 Improve Controls over Financial Reporting 2024-035 Improve Controls over the Identification, Recording, and Reporting of Overpayments 2024-036 Improve Controls over the Benefits Accuracy Measurement Program U.S. DEPARTMENT OF THE TREASURY 427 Department of Human Services ........................................................................ B-114 2024-037 Improve Controls over the Procurement Process VARIOUS FEDERAL AGENCIES 503 Georgia Institute of Technology ........................................................................ B-116 2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures 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, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF AGRICULTURE STATE ENTITY: DEPARTMENT OF EDUCATION 2024-014 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: Repeat of Prior Year Finding: 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), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024) None Identified 2023-012 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 the CNC program 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. B-48 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 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 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 Unique Entity Identifier 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 CNC programs. Recommendation: We recommend that the GaDOE: Finalize processes and procedures associated with the CNC FFATA reporting requirements; B-49 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 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, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION STATE ENTITY: GEORGIA STATE UNIVERSITY 2024-015 Improve Controls over the Awarding Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education None 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024) $376 Description: The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students. Background Information: To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant's Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements. The following types of SFA was awarded and disbursed to students at the University: Federal Pell Grant (Pell) The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED). Federal Supplemental Educational Opportunity Grants (FSEOG) The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC. B-51 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Federal Work-Study (FWS) The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education. Federal Direct Student Loans The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student's ISIR, along with other information, is used by the University to originate the student's Direct Loan. Teacher Education Assistance for College and Higher Education (TEACH) Grants The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a highneed field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded. Criteria: As a recipient of federal awards, the University 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. All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311. In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively. Condition: A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified: One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376. B-52 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Questioned Costs: Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063. Cause: In discussing this deficiency with management, they stated that a change to the student's ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student's Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility. Effect: This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students. Recommendation: The University should review its processes and procedures for determining each student's financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding. Views of Responsible Officials: We concur with this finding. B-53 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: GEORGIA STATE UNIVERSITY (continued) 2024-016 Strengthen Controls over the Return of Title IV Funds Process 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 Education None 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024) None Identified Description: Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner. Background Information: Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period. The R2T4 calculation is prepared using the following information associated with the period of enrollment: The student's Title IV aid information, including amounts disbursed and amounts that could have been disbursed, B-54 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 The withdrawal date and scheduled start date, end date, and break days, and Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment. Criteria: As a recipient of federal awards, the University 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 Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student's withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date. Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state "(1) An institution must return the amount of title IV funds for which it is responsible... as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew... (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the (i) Payment period or period of enrollment... (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew." Condition: A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students' R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted: Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested. Cause: In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner. B-55 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Effect: The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University's participation in Title IV programs. Recommendation: The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly. Views of Responsible Officials: We concur with this finding. B-56 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: GEORGIA STATE UNIVERSITY (continued) 2024-017 Improve Controls over Enrollment Reporting 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 Education None 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans P063P230086 (Year: 2024), P268K240086 (Year: 2024) None Identified Description: Georgia State University did not report student enrollment information to required organizations in a timely and accurate manner. Background Information: Georgia State University (University) is required to report enrollment information under the Federal Pell Grant and Federal Direct Student Loans programs via the National Student Loan Data System (NSLDS). The University must review, update, and verify student enrollment statuses, program information, and effective dates periodically throughout the award year. The accuracy and timeliness of enrollment information reported by the University impacts its ability to properly administer the various Student Financial Assistance programs. There are two categories of enrollment information reported to the NSLDS: Campus-Level, which includes data related to the student's overall enrollment at an institution's campus, and Program-Level, which includes data related to the student's program(s) of attendance. The NSLDS Enrollment Reporting Guide provides institutions the requirements and guidance for reporting these specific campus-level and program-level enrollment details for students. Criteria: As a recipient of federal awards, the University 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-57 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Regarding the enrollment reporting process, provisions included in Title 34 Section CFR 685.309(b) state that "(1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that (i) ... the student has ceased to be enrolled on at least a half-time basis for the period..." In addition, per the NSLDS Enrollment Reporting Guide issued by the U.S. Department of Education (ED), students who have received Federal Pell Grant Program funds will be included on the NSLDS roster file received by each institution and are subject to the same enrollment reporting requirements as those students who have received a loan under the William D. Ford Federal Direct Loan Program. Condition: A sample of 25 students who received Federal Pell Grant Program and Federal Direct Student Loan funds and had a reduction or increase in attendance level, graduated, withdrew, dropped out, or enrolled but never attended during the audit period was randomly selected for testing using a non-statistical sampling method. NSLDS Enrollment Detail information was reviewed for each student to ensure that the University accurately reported significant data elements under both the Campus-Level and Program-Level Record. The following deficiency was identified: For all students tested, the Program Enrollment Effective Date reflected on the ProgramLevel Record did not agree to the date on which the current enrollment status reported for the student was first effective. Cause: In discussing these deficiencies with management, they stated that a student information system defect led to the inaccurate reporting of Program Enrollment Effective Dates on the ProgramLevel record. Effect: The University was not in compliance with federal regulations concerning enrollment reporting requirements. Additionally, if enrollment statuses are not submitted appropriately to NSLDS by the University, loan interest subsidies may be negatively affected, deferments of Federal Direct Student Loans may be continued in error, loan repayment dates could be recorded incorrectly, and the compilation of data associated with other Title IV aid programs could be adversely affected. Recommendation: The University should follow established policies and procedures to ensure that all changes in student enrollment statuses are reported in accordance with timeframes prescribed by ED. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly. 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, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: AUGUSTA UNIVERSITY 2024-018 Improve Controls over Federal Direct Student Loan Reconciliations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Number and Title: Federal Award Number: Questioned Costs: Cash Management Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education None 84.268 Federal Direct Student Loans P268K241311 (Year: 2024) None Identified Description: Augusta University did not perform required monthly reconciliations for the Federal Direct Student Loans program appropriately. Background Information: Under the Federal Direct Student Loan program, Augusta University (University) makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attendance. The student's Individual Student Information Record (ISIR), along with other information, is used by the University to originate the student's Direct Loan. During the current fiscal year, the University originated and disbursed $104,537,405 in Federal Direct Student Loans to 4,990 students. Criteria: As a recipient of federal awards, the University 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 Title 34 CFR Section 685.300(b) state that upon entering into a written program participation agreement associated with Federal Direct Student Loans "the school must promise to comply with the [Higher Education] Act [of 1965] and applicable regulations and must agree to ... on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary." B-59 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Condition: A sample of four periodic Federal Direct Student Loan program reconciliations was randomly selected for testing using a non-statistical sampling method. The reconciliations were reviewed to ensure that the School Account Statement (SAS) data files provided by the U.S. Department of Education's Common Origination and Disbursement (COD) system were reconciled appropriately to the student information system and the University's financial records and that variances were resolved in a timely manner. While reconciliations of the Direct Loans disbursed per the student information system and the University's financial records and reconciliations of the cash drawdowns per the COD system and the University's financial records were performed throughout the year, testing revealed that reconciliations of the SAS data files by student were not performed for the months tested. Cause: In discussing these deficiencies with management, they stated that the failure to perform the necessary reconciliations at the student level was due to staffing changes and a lack of continuity in the Student Financial Aid Department. Effect: The University is not in compliance with their program participation agreement or federal regulations concerning Federal Direct Student Loans. In addition, omissions and errors in information submitted to the COD system or within the student information system may not be identified and corrected in a timely manner. Furthermore, if all SAS data is not reconciled appropriately, the University cannot close out the Direct Loan account in the COD system at the end of the award year. Recommendation: The University should establish procedures and assign responsibility for the monthly and yearly reconciliation of the Federal Direct Student Loan program activity to ensure that the guidelines contained in the Direct Loan School Guide and Federal Student Aid Handbook are followed. The University's Financial Aid and Business Offices should maintain their internal records in such a way that they can prepare the monthly reconciliations accurately and timely. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly. 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, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: AUGUSTA UNIVERSITY (continued) 2024-019 Strengthen Controls over Unofficial Withdrawals 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 Education None 84.007 Federal Supplemental Educational Opportunity Grants 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) 84.408 Postsecondary Education Scholarships for Veteran's Dependents P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024) $2,189 Description: Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes. Background Information: Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period. An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the B-61 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated. Criteria: As a recipient of federal awards, the University 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 Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student's withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date. Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state "(1) An institution must return the amount of title IV funds for which it is responsible... as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew... (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the (i) Payment period or period of enrollment... (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew." Condition: A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs. Questioned Costs: Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268. B-62 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Cause: In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals. Effect: The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University's participation in Title IV programs. Recommendation: The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well. 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, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: UNIVERSITY OF GEORGIA 2024-020 Return of Title IV Funds, Student Financial Aid Cluster 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 Education None 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 84.408 Postsecondary Education Scholarships for Veteran's Dependents P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024) None Identified Description: The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner. Background Information: Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student. Criteria: Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew. Condition: In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution's determination that the student had withdrawn. B-64 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Cause: During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. Effect: Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster. Recommendation: We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University's determination that the student had withdrawn. Views of Responsible Officials: We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no noncompliance issues. B-65 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: LANIER TECHNICAL COLLEGE 2024-021 Improve Controls over Unofficial Withdrawals 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 Education None 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024) $3,742 Description: Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes. Background Information: Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period. An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated. Criteria: As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing B-66 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student's withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date. Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state "(1) An institution must return the amount of title IV funds for which it is responsible... as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew... (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the (i) Payment period or period of enrollment... (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew." Condition: A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs. Questioned Costs: Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063. Cause: In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified. Effect: The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may B-67 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College's participation in Title IV programs. Recommendation: The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well. Views of Responsible Officials: We concur with this finding. B-68 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION (continued) STATE ENTITY: CENTRAL GEORGIA TECHNICAL COLLEGE 2024-022 Improve Controls over the Awarding Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education None 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024) $3,998 Description: The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students. Background Information: To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant's Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements. The following types of SFA was awarded and disbursed to students at the Technical College: Federal Pell Grant (Pell) The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED). Federal Supplemental Educational Opportunity Grants (FSEOG) The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC. B-69 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Federal Work-Study (FWS) The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education. Federal Direct Student Loans The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student's ISIR, along with other information, is used by the Institution to originate the student's Direct Loan. Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College's published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA. Criteria: As a recipient of federal awards, the Technical College 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. All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively. Condition: A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College's published Satisfactory Academic Progress (SAP) policies as follows: One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds. One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998. B-70 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Questioned Costs: Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063. Cause: In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual. Effect: This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students. Recommendation: The Technical College should review its processes and procedures for determining each student's financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding. Views of Responsible Officials: We concur with this finding. B-71 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH 2024-023 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 Numbers: Questioned Costs: Repeat of Prior Year Findings: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.767 Children's Health Insurance Program 93.767 COVID-19 Children's Health Insurance Program 93.778 - Medical Assistance Program (Medicaid: Title XIX) 93.778 COVID -19 Medical Assistance Program (Medicaid: Title XIX) 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024) None Identified 2023-018, 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 2024-001. Criteria: See Financial Finding at 2024-001. Condition: See Financial Finding at 2024-001. Cause: See Financial Finding at 2024-001. Effect: See Financial Finding at 2024-001. B-72 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Recommendation: See Financial Finding at 2024-001. Views of Responsible Officials: We concur with this finding. B-73 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH (continued) 2024-024 Improve Controls over Medicaid Capitation Payment Rates Compliance Requirements: 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: 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) 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024) None Identified 2023-016, 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 $16 billion for fiscal year 2024. 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 $5 billion (federal and state). As part of our fiscal year 2024 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-74 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 42 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 1.2 million underpayments totaling $6,200,718 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-75 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2024-025 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: Repeat of Prior Year Findings: Reporting Material Weakness Nonmaterial 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 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.053 Nutrition Services Incentive Program 93.558 Temporary Assistance for Needy Families 93.568 Low-Income Home Energy Assistance Program 93.667 Social Services Block Grant 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024) None Identified 2023-020, 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. B-76 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to 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 Temporary Assistance for Needy Families (TANF) programs were designed to provide timelimited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-ofwedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families. 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. Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these 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, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website. As part of our fiscal year 2024 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 the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, 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 plan 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 FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report B-77 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review. For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies: A sample of six subawards or subaward modifications totaling $12,811,263 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 one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely. For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies: A sample of 12 subawards or subaward modifications totaling $25,488,503 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 four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely. For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies: A sample of four subawards totaling $8,339,289 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 these four subawards were not reported timely. Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors. B-78 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency: A sample of two subawards totaling $1,081,458 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 these two subawards were not reported timely. Cause: Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required. 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 all expenditure data associated with the State of Georgia's Aging Cluster, LIHEAP, TANF, and SSBG programs. Recommendation: We recommend that the DHS: Follow established processes and procedures associated with the FFATA reporting requirements; 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 concurs with the finding. B-79 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF HUMAN SERVICES (continued) 2024-026 Improve Controls over Special Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.568 Low-Income Home Energy Assistance Program 93.568 COVID-19 Low-Income Home Energy Assistance Program 2301GALIEA (Year: 2023), 2301GALIEE (Year: 2023), 2301GALIEI (Year: 2023) None Identified Description: The Department of Human Services should improve internal controls to ensure information associated with households assisted by the Low-Income Home Energy Assistance Program is reported accurately and timely. Background Information: 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 Department of Human Services (DHS) delivers a wide range of services designed to promote self-sufficiency, safety, and well-being for all Georgians and therefore, is designated as the custodian of the LIHEAP funds for the State of Georgia (State). In that capacity, the DHS is required to report information relating to the households served to the U.S. Department of Health and Human Services (HHS). This information is reported on the Annual Report on Households Assisted by LIHEAP, which includes details such as the number of households assisted, poverty levels, type of assistance received (heating, cooling, crisis, and weatherization), owner/renter status, and various demographic data. The HHS Secretary compiles the information submitted by each state agency and submits a report to Congress annually. Congress uses this annual report in its oversight of each recipient's administration of the LIHEAP program. 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 B-80 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 45 CFR 96.82 reflect requirements for reporting on households assisted by LIHEAP and state, "Each grantee which is a State... shall submit to the Department, as part of its LIHEAP grant application, the data... for the 12-month period corresponding to the Federal fiscal year (October 1-September 30) preceding the fiscal year for which funds are requested. The data shall be reported separately for LIHEAP heating, cooling, crisis, and weatherization assistance." Condition: Our examination of the Annual Report on Households Assisted by LIHEAP included a review of 73 line items and revealed the following deficiencies: The first version of the report provided to auditors had data reported on 36 line items that did not match supporting documentation. A subsequent report was resubmitted to correct those items and contained 23 line items that were not fully corrected and did not match supporting documentation. Cause: Through discussion with management, it was noted that the original report that was submitted to HHS in December 2023 was rejected for corrections. During the revision process, numbers were changed in error and were not caught by the review process. Effect: The deficiencies noted in the Annual Report on Households Assisted by LIHEAP resulted in noncompliance with federal regulations. The reporting of incorrect information could also affect appropriations to the LIHEAP program in the following fiscal year and could reduce the amount received by the state for the LIHEAP program in subsequent years. Furthermore, the State's LIHEAP data may not have been included in the HHS Secretary's report to Congress as it reflected errors and has not yet been accepted and finalized by HHS. Recommendation: We recommend that DHS: Follow established processes and procedures associated with LIHEAP special reporting requirements; Clearly define roles and responsibilities for personnel involved in the reporting process to ensure that the reports are completed appropriately and accurately; and Incorporate additional oversight, training, and/or staff to aid in the reporting process, including the reporting of accurate and appropriate data elements, as applicable. Views of Responsible Officials: The Georgia Department of Human Services concurs with the finding. B-81 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH & STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2024-027 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: Eligibility Material Weakness Material Noncompliance U.S. Department of Health and Human Services None 93.767 Children's Health Insurance Program 93.767 COVID-19 Children's Health Insurance Program 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024) $380 Description: The Department of Community Health and Department of Human Services did not have adequate controls in place to ensure that the required continuing eligibility determinations are performed. Background Information: The Department of Community Health (DCH) administers the Children's Health Insurance Program (CHIP) that provides child medical coverage to low-income families who exceed Medicaid income limits. CHIP is a large public assistance program in Georgia with federal and state funds totaling approximately $627 million for fiscal year 2024. Eligibility for the CHIP program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Once eligibility information has been obtained, the DFCS enters the individual into the Georgia Gateway eligibility system and an approval or denial notice is generated. The Georgia Medicaid Management Information System (GAMMIS) is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS. Criteria: As recipients of federal awards, both the DCH and the DHS are 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. B-82 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 The eligibility determination requirements for CHIP members are addressed in Chapter 2200, Section 55 Age (Family Medicaid) of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, claims should only be paid on behalf of recipients who meet the eligibility criteria. Condition: Our audit of the CHIP program revealed deficiencies in the performance of eligibility determinations. During fiscal year 2024, the DCH paid CHIP benefits totaling $626,925,513 for 481,517 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. Upon completing this testing, it was noted that two members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error. Questioned Costs: Known questioned costs of $380 were identified for benefit payments to the two ineligible CHIP members. The Federal and State share of questioned cost is approximately $296 and $84, respectively. Using the total population amount of $626,925,513, we project the likely questioned costs to be approximately $50,016,877. The Federal and State share of likely questioned costs is approximately $38,993,157 and $11,023,720, respectively. Cause: The processes that the DFCS performed did not ensure the required eligibility determinations were made for all CHIP members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms. Effect: The deficiencies in eligibility determinations resulted in material noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing CHIP benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures. Recommendation: The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for CHIP members to ensure they are being performed as required. Specifically, management should: Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly; Oversee a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS; and The DHS management should continue to provide training associated with these compliance requirements to new hires. B-83 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 We also recommend management 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-84 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF COMMUNITY HEALTH & STATE ENTITY: DEPARTMENT OF HUMAN SERVICES (continued) 2024-028 Improve Controls over Medicaid Eligibility Determinations for Ex Parte Members Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Eligibility 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) 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024) $6,244 Description: The Department of Community Health and Department of Human Services did not have effective internal controls in place to ensure the required continuing Medicaid eligibility determinations are performed for Supplemental Security Income Ex Parte members. Background Information: The Department of Community Health (DCH) administers the State's Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of Georgia's largest public assistance programs with federal and state funds totaling approximately $16 billion for fiscal year 2024. Eligibility for the Medicaid program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Individuals who are eligible for Supplemental Security Income (SSI) are also eligible for the Medicaid benefits, and those whose SSI benefits are terminated or denied by the Social Security Administration are SSI Ex Parte members for the Medicaid program. For those members, the DCH makes temporary determinations of continued eligibility under a new Ex Parte Medicaid Class of Assistance in the Georgia Medicaid Management Information System (GAMMIS). The DFCS is responsible for performing a Continuing Medicaid Determination (CMD) for each new SSI Ex Parte member. The DFCS uses the daily Ex Parte Determination Reports generated by GAMMIS to identify the new SSI Ex Parte members that require a CMD. GAMMIS also generates monthly Ex Parte Non-Confirmation Reports, which identify all entries from the Ex Parte Determination Reports that are over 30-days old and have not yet been acted upon. B-85 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 When a CMD is complete, the DFCS enters the individual in the Georgia Gateway eligibility system and an approval or denial notice is generated. GAMMIS is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS. Criteria: As recipients of federal awards, both the DCH and the DHS are 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 eligibility determination requirements for SSI Ex Parte members are addressed in Chapter 2700, Section 50 - DCH Reports - Ex Parte Lists of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, the DFCS is required to perform eligibility determinations of those members whose SSI benefits are terminated or denied. Condition: Our audit of the Medicaid program revealed deficiencies in the performance of eligibility determinations for SSI Ex Parte members. During fiscal year 2024, the DCH paid Medicaid SSI Ex Parte members benefits totaling $47,180,194 for 203,551 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 Ex Parte benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. The following deficiencies were identified: 29 members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error. One member who lived out of state remained active in GAMMIS. 15 members did not have a CMD in Georgia Gateway relating to Ex Parte. One member was not revalidated appropriately. Questioned Costs: Known questioned costs of $6,244 were identified for benefit payments to the 46 ineligible SSI Ex Parte members. The Federal and State share of questioned cost is approximately $4,145 and $2,099, respectively. Using the total population amount of $47,180,194, we project the likely questioned costs to be approximately $34,819,965. The Federal and State share of likely questioned costs is approximately $23,113,866 and $11,706,099, respectively. Cause: The processes that the DFCS performed did not ensure the required eligibility determinations were made for all SSI Ex Parte members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms. B-86 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Effect: The deficiencies in eligibility determinations resulted in noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing Medicaid benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures. Recommendation: The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for SSI Ex Parte members to make certain they are being performed timely and accurately. Specifically, management should: Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly; Oversee a reconciliation process between members with completed CMDs to members listed on the daily and monthly Ex Parte Determination Reports; and The DHS management should continue to provide training associated with these compliance requirements to new hires. We also recommend that management 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-87 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES 2024-029 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 Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services None 93.959 Block Grants for Prevention and Treatment of Substance Abuse B08TI084637 (Year: 2022) $236,557 2023-022 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 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 Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and B-88 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD's internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance. Questioned Costs: Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that 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, 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. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources. 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-89 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025. B-90 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued) STATE ENTITY: DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES (continued) 2024-030 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: Repeat of Prior Year Findings: 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), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021) None Identified 2023-023, 2022-025 Description: The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required 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 Block Grant (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-91 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (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 Unique Entity Identifier 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 or a comparable internal control over the FFATA reports. Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies: From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient's information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely. From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a nonstatistical sampling method. Additionally, six individually important first-tier subawards B-92 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 were selected for testing. Auditors examined documentation to determine if the subrecipient's information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely. Cause: Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting. 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. Recommendation: We recommend that the DBHDD: Implement and document processes and procedures associated with the 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 agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function. B-93 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF JUSTICE STATE ENTITY: GEORGIA BUREAU OF INVESTIGATION 2024-031 Continue to 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: Repeat of Prior Year Finding: 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), 15POVC-23-GG-00435-ASSI (Year: 2023) None Identified 2023-024 Description: The Criminal Justice Coordinating Council, an attached agency of the Georgia Bureau of Investigation, should continue to improve internal controls over required financial, performance, and Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely. 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 is 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 is 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 CVA 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-94 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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. 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 CJCC, 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 Unique Entity Identifier 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 reporting requirements for the CVA program revealed the following deficiencies: A sample of four FFR reports out of a population of 22 was randomly selected for testing using a non-statistical sampling method. Evidence of review and approval or a comparable internal control procedure was not maintained for three of the four reports reviewed. The four PMT reports submitted for the fiscal year under review were reviewed by the auditors. Evidence of review and approval or a comparable internal control procedure was not maintained for three of the four reports reviewed. A sample of 47 FFATA reports out of a population of 231 was randomly selected for testing using a non-statistical sampling method. Evidence of review and approval or a comparable internal control procedure was not maintained for any of reports reviewed. Additionally, 43 of the 47 reports were not submitted to the FSRS within the required timeframe. Cause: Internal controls for the FFR reports were not in place for the first two quarters of fiscal year 2024 due to a lack of sufficient staffing. Internal controls for the PMT reports were not in place for the first three quarters of fiscal year 2024 since the associated policy was still in development until that time. However, formal controls were documented and put in place in the third and fourth quarters of the fiscal year for both the FFR and PMT reports, respectively. For the FFATA reports, a control policy was put in place after fiscal year end. This led to no evidence of controls and untimely submissions for FFATA reports submitted during the year under review. B-95 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Effect: The timing deficiency noted in the FFATA reporting process resulted in noncompliance with federal regulations as required by the USDOJ. Furthermore, though it does not appear that inappropriate information was transmitted on the PMT, FFR or FFATA reports, this could occur if appropriate controls are not documented and functioning properly. Recommendation: The CJCC should ensure that all control policies created over the FFR, PMT and FFATA reporting processes are implemented and that evidence of each control is maintained on file. Additionally, we recommend that the CJCC maintain a tracking log of FFATA reports to ensure that they are submitted within the required timeframe. Views of Responsible Officials: We concur with this finding. CJCC acknowledged previous findings during SFY2023 Audit (FA471-23-01). As it pertains to the audit finding FA-471-23-01 for SFY2023, the Federal Financial (FFR) report and the Performance Measurement Tool (PMT) corrective actions were taken by CJCC in quarters 3 & 4 of SF20Y24 when they were recognized, respectively. The FFATA corrective action plan listed below was fully implemented as of August 7th, 2024. B-96 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR STATE ENTITY: DEPARTMENT OF LABOR 2024-032 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 Findings: Eligibility Material Weakness Material Noncompliance U.S. Department of Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024) $100,400 2023-028, 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. B-97 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 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) state, "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. B-98 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 payment transactions processed by the DOL was randomly selected for testing using a nonstatistical sampling method. In addition, eight individually significant UI benefit payment transactions were selected for testing. The following deficiencies were identified for improper payments totaling $100,400: In five instances, claimants of the PUA program did not provide proof of wages or income. Claimants did not self-certify that they are able to work, available for work, and actively seeking work each week they claimed benefits in five instances. Questioned Costs: Upon testing a sample of $18,287 in UI program payments, known questioned costs of $1,501 were identified. Using the population of UI payments sampled, which totaled $378,805,499, we project likely questioned costs to be approximately $31,730,589. In addition, other known questioned costs were identified as noted below: $747 for improper payments associated with individually significant benefit payments tested; and $98,152 for improper COVID-related payment amounts associated with the sample of benefit payments selected for testing. The known questioned costs identified for improper payments totaled $100,400. 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. 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. B-99 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 payments that have been made to claimants without identify verification 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: We concur with this finding. B-100 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2024-033 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 EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024) Unknown 2023-029, 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 B-101 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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. 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) state, "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. 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 936 employers that were for 23,391 individual claimants: Regular Unemployment Compensation (UC) - $18,198,226 State Extended Benefits (SEB) - $5,866 Federal Pandemic Unemployment Compensation (FPUC) - $407,700 Pandemic Emergency Unemployment Compensation (PEUC) - $28,216 B-102 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Reemployment Trade Adjustment Assistance (RTAA) - $112 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. 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 of Georgia'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. Views of Responsible Officials: We concur with this finding. B-103 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2024-034 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 Findings: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021) None Identified 2023-026, 2021-037 Description: The Georgia Department of Labor submitted inaccurate financial reports for the Unemployment Insurance Program 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 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 suck week under the UC law of Canada, and are able to work, available to work, and actively seeking work. B-104 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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. The Georgia Department of Labor (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 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 Internal Controls. Additionally, provisions included in the Uniform Guidance, Section 200.302(a) 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: The ETA-9130 reports for the quarters ending September 2023 and June 2024 were reviewed to ensure that program and administrative expenditures were reported in a timely and accurate manner. For five of the 65 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. All variances were noted on the September 2023 reports while none of the June 2024 reports had exceptions. B-105 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Variances identified on each report are as follows: Description PEUC Administration FY21 PEUC Administration FY22 PUA Administration FY22 UI State Administration FY21 Unemployment Insurance FY21 Award Number UI347102055A13UI34710CI0 UI347102055A13UI34710NJ0 UI347102055A13UI34710MT0 UI356432155A13UI35643DO0 UI370592155A13UI37059KI0 Report Date 9/30/2023 Federal Share of Expenditures - Federal Share of Unliquidated Obligations 93,173 Total Federal Obligations 93,173 Unliquidated Balance (93,173) 9/30/2022 797,640 22,598 820,238 (820,238) 9/30/2023 (1,662,243) - (1,662,243) 1,662,243 9/30/2023 - 1,279,858 1,279,858 (1,279,858) 9/30/2023 100,703 179,960 280,663 (280,663) Cause: 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 to prepare other ETA9130 reports. In the instances of over obligated grant awards, the reporting system does not allow the preparer to enter more expenditures than funds authorized. Though new processes of gathering and reviewing the financial information were implemented after the first quarter of the fiscal year, these processes were not in place for the reports submitted for the quarter ending September 2023. Effect: The submitting of inaccurate ETA-9130 reports resulted in noncompliance with federal regulations and the Uniform Guidance for the UI program 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. Views of Responsible Officials: We concur with this finding. B-106 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2024-035 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 EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024) None Identified 2023-030, 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: B-107 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 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. B-108 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 these procedures, the DOL stated that crossmatches used to identify possible overpayments are run three to six months after a quarter's benefits have been paid. Additionally, it is 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. 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, auditors could not summarize the data to match amounts reported on the financial statements. The data provided by the DOL is very limited, reflecting only total overpayments established, paid, and remaining balances by claimant at year-end. All amounts are grouped together and can contain multiple overpayments established on different dates. Auditors could not distinguish important information, such as the date the overpayment was established, weekending dates for the weeks determined to be overpaid, when the original benefit was paid, and whether the overpayment was caused by fraud. 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 of and review controls and processes and follow up on the prior year findings. Using the data provided, the auditors selected and tested a sample of 60 claimants out of a population of 21,409 that had overpayments established during fiscal year 2024. During testing, the auditors identified the following exceptions: Two instances in which a completed employer fact finding letter was not available for review at the time of testing. One instance in which the overpayment determination letter did not notify the claimant of a 15% fraud penalty. Auditors also noted ten other cases in which the DOL determined the cause of overpayment to be non-fraud while auditors concluded the cause should be fraud. After inquiring about the cases, the DOL provided auditors with a documented policy detailing the criteria used to determine fraud. While the criteria is confidential, auditors raise questions about the reasonableness of the policy and if the DOL had considered the United States Department of Labor (USDOL) best practices or industry standards used by neighboring states. Furthermore, auditors noted claimants could have a fraud overpayment in one quarter and a non-fraud overpayment in the subsequent quarter though the overpaid weeks related to consecutive weeks and occurred in the same benefit year. Finally, auditors noted an instance in which an overpayment case was opened in September 2021, but the case was not assigned to a staff member and no further action was taken after a fact finding letter was not returned by an employer. The case remains open and has not been B-109 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 reexamined in three years. Cases such as this are automatically closed after 60 days if there is no potential fraud suspected but remain open when potential fraud is suspected. It is unknown how many cases have been automatically closed and how many remain open without being assigned or further investigated. 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. Additionally, the DOL stated that industry standards nor best practices were considered when developing their policies for identifying fraud-related cases and the parameters of their crossmatch used to identify possible overpayments. Lastly, the IT system used to determine overpayments only reviews the overpaid weeks during a particular quarter and does not consider the overpaid weeks as they cross over through multiple quarters. Effect: Due to the lack of controls, there is an increased risk that possible fraudulent claims and improper benefits paid will not be identified and investigated timely. 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 USDOL. Furthermore, the lack of accurate and complete data associated with benefit overpayments prevented auditors from testing compliance requirements associated with overpayments on a complete population. 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. Additionally, we recommend that the DOL implement controls that would allow for the consideration of fraud criteria for overpayments in consecutive quarters or within a benefit year. The DOL should also consult with the USDOL and neighboring states to determine best practices for industry standards on the criteria used to establish fraud overpayments. Finally, we recommend that the DOL identify all unassigned overpayment cases that have been initiated and begin to review those cases starting from the oldest initiated cases. Views of Responsible Officials: We concur with this finding. B-110 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF LABOR (continued) STATE ENTITY: DEPARTMENT OF LABOR (continued) 2024-036 Improve Controls over the Benefits Accuracy Measurement Program 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 Labor None 17.225 Unemployment Insurance 17.225 COVID-19 Unemployment Insurance EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024) None Identified Description: The Georgia Department of Labor should improve internal controls over the Benefits Accuracy Measurement program. 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. State Workforce Agencies (SWAs), including the Georgia Department of Labor, are required to operate and maintain a quality control system. The Benefits Accuracy Management (BAM) program is the U.S. Department of Labor's quality control system designed to assess the accuracy of UI benefit payments and denied claims unless the SWA is excepted from such requirement. The program estimates the number of claims improperly paid or denied and dollar amounts of benefits improperly paid or denied by projecting the results from investigations of statistically sound random samples to the universe of all claims paid and denied in a state. 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 B-111 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 of managing 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 Title 20 CFR Section 602.21 reflect the standard methods and procedures to be used by each state in performing quality control reviews and require the SWA's BAM unit to draw a weekly sample of payments and denied claims and complete prompt and in-depth case investigations to determine the degree of accuracy and timeliness in the administration of the State UC law and federal programs with respect to benefit determinations, benefit payments, and revenue collections. In addition, the BAM State Operations Handbook (ET Handbook No. 395) states on page VI-10 that "each completed case must contain a Summary of Investigation. Each SWA must develop a format which includes, at a minimum, a narrative that explains the pertinent facts of the case: the basis for any decision that an error was made and any complexities of the case, e.g., difficulty obtaining information, evaluation of statements taken (i.e. how the investigator resolved a conflict in statements or why one party was found to be more credible the other), reasons for delay, or any special circumstances that occurred. Alternately, this may be satisfied by appropriate reference to explanations elsewhere in the case file. The summary should not introduce any new information. In other words, the summary must be substantiated by documentation in the case file. The investigator must sign and date the document." Condition: Our audit of the UI program revealed deficiencies in the operation of internal controls over the BAM program. We identified a total of 934 paid and denied BAM cases for the fiscal year under review. From this population, 17 cases were selected as individually significant, and a sample of 60 cases from the remaining population was randomly selected for testing using a nonstatistical sampling method. The following deficiencies were identified: For one case, the Summary of Investigation form and narrative was not completed. Four cases were completed and reviewed by the same person. Cause: During the audit period, the DOL experienced high turnover within the BAM program and limited staff resources during their annual peer review. The limited staff led to the breakdown in the completion of the Summary of Investigation form and the availability of personnel with the appropriate experience to review completed BAM cases. Effect: The deficiencies in BAM investigation procedures resulted in noncompliance with federal regulations. In addition, though no UC claim decisions associated with the BAM cases tested were found to be inappropriate, failure to perform established quality control procedures may result in benefit payments to ineligible recipients or the denial of benefits to eligible recipients. Furthermore, 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. B-112 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Recommendation: The DOL management should strengthen internal controls over BAM investigations to ensure its established policies and procedures are consistently followed and operating effectively. In addition, the DOL should develop a plan to address the performance of controls when management transitions and staff turnover occurs. Views of Responsible Officials: We concur with this finding. B-113 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 FEDERAL AGENCY: U.S. DEPARTMENT OF THE TREASURY STATE ENTITY: DEPARTMENT OF HUMAN SERVICES 2024-037 Improve Controls over the Procurement Process 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 they are complying with the State of Georgia's Procurement Policy. 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-114 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS). Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier's consent. The State Procurement Department's (SPD) prior consent to the contract extension may also be required depending on the type of extension. Condition: Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia's ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD. Cause: Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract. Effect: Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual. Recommendation: The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual. Views of Responsible Officials: Georgia Department of Human Services concurs with the finding. B-115 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 VARIOUS FEDERAL AGENCIES STATE ENTITY: GEORGIA INSTITUE OF TECHNOLOGY 2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures Compliance Requirements: Internal Control Impact: Compliance Impact: Federal Awarding Agencies: Pass-Through Entities: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance Various Various Various Research and Development Cluster Various None Identified Description: The University did not comply with payroll and travel expense policies and procedures. Background Information: During the year ended June 30, 2024, the Georgia Institute of Technology's ("GIT" or the "Institute") Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures. Criteria: Uniform Guidance 2 CFR 200.302 Financial management Uniform Guidance 2 CFR 200.308 Revision of budget and program plans Uniform Guidance 2 CFR 200.403 Factors affecting allowability of costs Uniform Guidance 2 CFR 200.404 Reasonable costs Uniform Guidance 2 CFR 200.405 Allocable costs Uniform Guidance 2 CFR 200.430 Compensation personal services Uniform Guidance 2 CFR 200.475 Travel costs Uniform Guidance 2 CFR 200.432 Conferences Title 41 CFR 301-11.12 Title 41 CFR 301-11.200 Subpart C Reduced per Diem Condition: Noncompliance with travel policies Noncompliance with payroll expense policies and procedures Cause: Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses B-116 STATE OF GEORGIA SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards Lack of consistency enforcing payroll expense policies for sponsored award management Effect: Payroll and travel expenditures may not be in compliance with federal or grant award provisions. Recommendation: Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses. Include detailed justifications in spend authorizations for the travel purpose and award benefit. Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort. Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance. Views of Responsible Officials: Management agrees with the finding. See management's corrective action plan. B-117 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, 2024. 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, 2024 Federal ALN Number Federal Awarding Agency/Program Title U.S. African Development Foundation 01.U01 Employment Discrimination Title VII of the Civil R Total U.S. African Development Foundation Department of Agriculture 10.001 10.001 10.001 Agricultural Research Basic and Applied Research Agricultural Research Basic and Applied Research Agricultural Research Basic and Applied Research 10.001 10.001 10.001 10.001 10.025 10.025 10.025 10.025 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 10.163 10.167 10.170 10.170 10.170 10.170 10.170 10.170 10.170 Agricultural Research Basic and Applied Research Agricultural Research Basic and Applied Research 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 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 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 Specialty Crop Block Grant Program - Farm Bill Specialty Crop Block Grant Program - Farm Bill 10.170 10.170 10.170 10.170 10.170 10.170 10.170 10.182 10.185 10.187 10.200 10.200 10.200 10.200 10.200 10.200 10.200 10.202 10.202 10.203 10.205 10.207 10.210 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 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments Local Food for Schools Cooperative Agreement Program 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 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 National Needs Graduate Fellowship Grants Additional Award Identification (Optional) Name of Funder Pass-Through Entity 30.001 The David and Lucile Packard Foundation Auburn University Georgia Southern University Research and Service Foundation, Inc. Kansas State University Research Corporation for Science Advancement Colorado State University Oklahoma State University Tennessee State University University of Florida Pheasants Forever, Inc. Clemson University Georgia Citrus Association Kansas State University Kennesaw State University Research and Service Foundation 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 University of Florida 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 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $38,995 $0 $38,995 $38,995 Cluster Name N/A "134277" "23-FAA-204879-Columbus" "39G4188" "A240079S001" "SAMZT2023071A" "G-50346-31" "5556302UGA" "P0173196" "SUB00003880" "C001-2021-04" "24152232015446" "RGACA0001278501" "A22-0292-S001" "431626" "RNPSA0001285001" "RSRRC0001136001" "2021CPS03" "2021CPS05" "2021CPS09" "2023CPS03" "SUB00003827" "420149-19105" "2200907893" "2301111898" "2301128388" "2301128408" "PO1800575083" "PO2301127818" "SUFLX000156950A" $38,962 $409,719 $23,295 $53,550 $8,103 $120,580 $26,001 $721,481 $49,240 $1,905,523 $1,465,152 $75,282 $1,525,877 $2,568 $47,739 $151,369 $2,107 $8,444,628 $477,277 $435,949 $457,272 $52,330 $9,238 $96,989 $736,923 $1,831,414 $290,694 $230,184 $293,977 $471,038 $334,948 -$1,609 $3,300 $14,573 $52,480 $43,849 $101,847 $2,313,882 $225,511 $84,079 $16,279 $49,895 $10,474 $64,071 -$1,394 -$1,603 -$1,155 -$2,217 $102,346 $8,440 $102,033 $6,583,969 $1,905,523 $29,891,044 $1,310 $7,326 $18,887 $6,653 $249 $7,222 $4,093 $47,995 $924,449 $7,332,132 $3,362,524 $103,614 $5,888 $10,249,570 $10,249,570 $10,249,570 N/A Research and Development Research and Development $10,249,570 $10,249,570 $10,249,570 $10,249,570 $4,097,392 $4,097,392 $4,097,392 $4,097,392 $4,097,392 $4,097,392 $4,097,392 $4,097,392 $520,878 $520,878 $765,015 $765,015 $334,948 $1,691 $1,691 $14,573 $52,480 $43,849 $101,847 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $2,970,641 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 Research and Development N/A N/A Research and Development 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 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $2,970,641 $6,583,969 $1,905,523 $29,891,044 $45,740 $45,740 $45,740 $45,740 $45,740 $45,740 $45,740 $972,444 $972,444 $7,332,132 $3,362,524 $103,614 $5,888 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 N/A Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-3 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 10.212 10.212 10.212 10.215 10.215 Federal Awarding Agency/Program Title Small Business Innovation Research (SBIR) Program / Small Business Technology Transfer (STTR) Program Small Business Innovation Research (SBIR) Program / Small Business Technology Transfer (STTR) Program Small Business Innovation Research (SBIR) Program / Small Business Technology Transfer (STTR) Program Sustainable Agriculture Research and Education Sustainable Agriculture Research and Education 10.215 10.215 10.215 10.215 10.215 10.216 10.216 10.216 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 10.216 10.216 10.217 10.219 10.226 10.229 10.250 10.250 10.250 10.250 10.253 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 1890 Institution Capacity Building Grants 1890 Institution Capacity Building Grants Higher Education - Institution Challenge Grants Program Biotechnology Risk Assessment Research Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom Extension Collaborative on Immunization Teaching & Engagement Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations 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 Integrated Programs Integrated Programs Food and Agriculture Defense Initiative (FADI) Food and Agriculture Defense Initiative (FADI) Food and Agriculture Defense Initiative (FADI) 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 Specialty Crop Research Initiative Specialty Crop Research Initiative 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 10.309 10.309 10.309 Specialty Crop Research Initiative Specialty Crop Research Initiative Specialty Crop Research Initiative 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) Additional Award Identification (Optional) Name of Funder Pass-Through Entity Candidus, Inc. Oyster Seed Holdings, Inc. Seacoast Science, Inc. Clemson University Kennesaw State University Research and Service Foundation Lehigh University North Carolina State University University of Florida University of Florida Tuskegee University Prairie View A&M University University of Maryland Eastern Shore Purdue University Extension Foundation University of California, Davis COVID-19 University of Florida University of Florida University of Florida Clemson University Kansas State University Prairie View A&M University University of Florida University of Maine University of Rhode Island Washington State University Clemson University Clemson University Michigan State University Michigan State University Michigan State University New Mexico State University North Carolina State University Ohio State University Rutgers, The State University of New Jersey Tennessee State University Texas A&M AgriLife Extension Service Texas A&M University University of Florida University of Florida University of Minnesota University of Wisconsin - Madison Washington State University Washington State University North Carolina Agricultural and Technical State University Auburn University 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 "RPVARRR644486CV" "ROSHI000145090A" "22-1001UGA" "24412152015298" "431762" "LU5198722" "2019150303" "SUB00002347" "SUB00003746" "353124417276190" "M2303184/S230510" "DHEK52083302021FV" "F1000224802020" "EXC320232403" "A222490S004" "SUB00002762" "SUB00002894" "SUB00003508" "2051-207-2012799" "A23-0075-S002" "M2400127" "SUB00002451" "UMS1383" "0010239" "140282SPC003316" "21702072023550" "22342072014173" "RC107752B" "RC111377F" "RC115888UGRF" "Q02416" "2019-1455-02" "SPC-1000012803 | GR134206" "2186" "P0142880" "M2305098" "M2300283" "SUB00002390" "SUB00003529" "A010138710" "0000003391" "133336-G003924/SPC001538" "PO133321 SPC001447" "241114A" "22AGECON205246UGRF" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total -$174 $52,619 $46,172 $52,619 $6,242,074 $6,621 $32,550 $8,276,725 $52,619 $8,338,157 $8,338,157 $4,465 $2,427 -$52 $13,061 $8,981 $592 $300,547 $27,190 $8,338,157 $8,338,157 $8,338,157 $8,338,157 $8,338,157 $997,317 $997,317 $997,317 $146,055 $76,925 -$5 $668,993 $160,151 $31,834 $997,317 $997,317 $160,151 $31,834 $6,900 $27,329 $61,549 $27,329 $61,549 $37,995 $102,241 $49,637 $102,241 $14,605 $14,605 $102,241 $356,943 $17,000 $2,398,097 $4 $3,738 $30,238 $619,529 -$441 $300,573 $29,497 $10,047 $197,448 $34,090 $20,397 $61,449 $299 $80,344 $22,287 $104,264 $3,476,771 $151,318 $8,622 $24,895 $7,188 $137,009 $412,653 $2,027 $102,241 $3,738 $649,767 $649,767 $329,629 $329,629 $329,629 $426,361 $426,361 $426,361 $426,361 $426,361 $426,361 $426,361 $426,361 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $265,744 $151,190 $5,167,226 $5,167,226 $48,106 $4,132 $141,609 $96,808 $1,869 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $5,167,226 $62,640 -$2 $70,383 $5,167,226 $5,167,226 $5,167,226 $29,499 $9,808 $673,083 $72,474 $13,301,221 $13,301,221 $13,301,221 $13,301,221 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 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 N/A N/A Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 C-5 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 10.310 10.310 10.310 10.310 Federal Awarding Agency/Program Title 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 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) 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) 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) 10.310 Agriculture and Food Research Initiative (AFRI) 10.310 10.310 10.310 10.310 10.310 10.311 10.318 10.326 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) Beginning Farmer and Rancher Development Program Women and Minorities in Science, Technology, Engineering, and Mathematics Fields Capacity Building for Non-Land Grant Colleges of Agriculture (NLGCA) Additional Award Identification (Optional) COVID-19 COVID-19 Name of Funder Pass-Through Entity Auburn University Chapman University Clemson University Clemson University HudsonAlpha Institute for Biotechnology Kennesaw State University Research and Service Foundation Michigan State University Michigan State University North Carolina State University North Carolina State University North Carolina State University North Carolina State University Ohio State University Purdue University Purdue University U.S. Endowment for Forestry and Communities, Inc. University of Arkansas University of Arkansas University of California University of Connecticut University of Florida University of Florida University of Florida University of Florida University of Idaho University of Kentucky Research Foundation University of Maine University of Tennessee University of Wisconsin - Madison University of Wisconsin - Madison University of Wisconsin - Madison University of Wisconsin - Madison Utah State University Virginia Polytechnic Institute and State University West Virginia University Research Corporation William & Mary Kansas State University North Carolina State University 10.326 10.328 10.328 10.328 10.328 10.329 10.329 10.329 10.329 10.329 10.329 10.329 10.329 10.330 10.330 10.334 10.336 10.351 10.443 10.446 Capacity Building for Non-Land Grant Colleges of Agriculture (NLGCA) Food Safety Outreach Program Food Safety Outreach Program Food Safety Outreach Program Food Safety Outreach Program Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program Crop Protection and Pest Management Competitive Grants Program 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 Seed and Alfalfa Forage Systems Program Alfalfa Seed and Alfalfa Forage Systems 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 Missouri State University Auburn University University of Florida Michigan State University North Carolina State University North Carolina State University North Carolina State University Northern Arizona University Rutgers, The State University of New Jersey University of Florida University of Tennessee 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 "23BIOSYS205280UGRF" "500614sub01" "2527-207-2016034" "SC2265-207-2014379" "2000010201" "431583" "01110034099302" "426689-19105" "2018053002" "2019-1507-04" "2022141401" "RNCSU000175300A" "SPC-1000012362 - GR133209" "17001009039" "F0011703602026" "152946" "ADW10317803" "AWD-103178-01" "S001299" "409814" "SUB00002943" "SUB00002968" "UFDSP00011796" "UFDSP00011873" "SL7016-804801" "304811097714066" "UMS1290" "148261" "0000001225" "0000001775" "0000002901" "415" "205072859" "4235159105" "20-182-UGA" "745142" "A210231S001" "2022002001" "2316401" "23ACES379874UGRF" "SUB00003013" "RC114200UGA" "2018320007" "2018-3200-36" "2022275901" "100548002" "0763" "SUB00003417" "95000085481" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $49,466 $13,301,221 $571 $13,301,221 $9,946 $13,301,221 $14,175 $13,301,221 $16,930 $13,301,221 $4,477 $44,550 $47,112 $14,810 $188,426 $88,510 $2,094 $25,664 $313,420 $16,195 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $40,821 $1,068 $326,542 $50,436 $74,760 $9,949 $119,174 $13,461 $34,282 $67,868 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 -$3,474 $17,872 $82,404 $180,816 $1,650 $91,330 $5,161 $69,645 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $14,398 $13,301,221 $1,481,522 $28,793 $100,297 $18,123 $10,296,497 $23,637 $43,294 $58,233 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $13,301,221 $58,233 $3,360 $24,958 $17,866 $54,003 $17,866 $54,147 $6,861 $59,045 $38,283 $144 $234,334 $159,372 $10,846 $11,922 $27,409 $272,835 -$174 $8,889 $95,563 $3,785 $54,147 $416,474 $416,474 $416,474 $416,474 $408,729 $408,729 $408,729 $408,729 $408,729 $408,729 $135,554 -$126 $548 $12,096 $349,830 $408,729 $408,729 $361,926 $361,926 $70,850 $198,541 $71,568 $805,320 $198,541 $71,568 $805,320 -$23,827 $182,056 -$23,827 $182,056 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 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 N/A Research and Development N/A N/A Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $1,699,682,019 C-7 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 10.475 10.500 10.500 10.500 10.500 10.500 10.500 10.500 10.500 Federal Awarding Agency/Program Title Cooperative Agreements with States for Intrastate Meat and Poultry Inspection 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 10.511 10.512 10.514 10.515 10.515 10.516 10.523 Cooperative Extension Service Smith-Lever Extension Funding Extension Services at 1890 Colleges and Tuskegee University, West Virginia State College, and Central State University Expanded Food and Nutrition Education Program Renewable Resources Extension Act Renewable Resources Extension Act Rural Health and Safety Education Competitive Grants Program Centers of Excellence at 1890 Institutions 10.523 Centers of Excellence at 1890 Institutions Additional Award Identification (Optional) Name of Funder Pass-Through Entity Auburn University Auburn University Extension Foundation Extension Foundation Purdue University Purdue University Virginia Polytechnic Institute and State University 1890 Universities Foundation North Carolina Agricultural and Technical State University 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 Farm and Ranch Stress Assistance Network Competitive Grants Program University of Tennessee 10.525 10.537 10.542 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 10.568 10.568 10.569 10.569 10.572 10.574 10.575 10.575 10.576 10.576 10.577 10.578 10.579 10.582 10.600 10.603 10.613 10.645 10.649 10.652 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 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 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 Emergency Food Assistance Program (Administrative Costs) Emergency Food Assistance Program (Administrative Costs) Emergency Food Assistance Program (Food Commodities) Emergency Food Assistance Program (Food Commodities) WIC Farmers' Market Nutrition Program (FMNP) Team Nutrition Grants Farm to School Grant Program Farm to School Grant Program COVID-19 -Senior Farmers Market Nutrition 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 Faculty Exchange Program Farm to School State Formula Grant COVID-19 -Pandemic EBT Administrative Costs Forestry Research COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 University of Tennessee Community Childcare Food Supplement, Inc. 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 "18-CHS-205205-VSU" "22-HDFS-205235-UGRF" "NTAE20212169" "NTAE20212184" "F9000837602045" "F9001573902021" "423811-19105" "FY21CFSRPESFVSUTha3" "281239A" "CEIED5208520FVSU" "9500095925" "A240602S006" "36633A18" "00010283" "42352619105" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $71,712 $3,961,596 $14,525 $229,170 $161,810 $62,271 $32,991 $11,951 -$157 $87,478 $3,961,596 $636,584 $636,584 $636,584 $636,584 $636,584 $636,584 $636,584 $636,584 $36,545 $8,884,076 $636,584 $8,884,076 $2,330,656 $2,161,237 $14,269 $76,063 $73,879 $33,777 $2,330,656 $2,161,237 $90,332 $90,332 $73,879 $81,774 $44,983 $81,774 $3,014 $541,269 $81,774 $541,269 $57,658 $149,761 $473,778 $293,747 $473,778 $30,270 $473,778 $242,785,884 $684,292,619 $7,037 $269,307 $125,424,441 $3,108,788,470 $243,863,315 $728,181,583 $7,037 $269,307 $125,424,441 $3,108,788,470 $243,863,315 $728,181,583 $7,037 $374,769 $231,016,209 $58,507,182 $230,641,440 $231,016,209 $148,808,211 $11,070,365 $7,514 $129,243 $151,207,381 $11,448,118 $15,612,333 $151,344,138 $151,344,138 $151,344,138 $11,448,118 $15,612,333 $21,968,121 $148,813,715 $10,439,287 $526,231 $2,865,235 $48,852 $3,272,951 $6,265,093 $126,845,594 $2,298,386 $116,466 $3,304,335 $6,263 $44,394,634 $793,666 $14,385 $45,429 $48,852 $895,567 $1,398,624 $66,341 $1,172,000 $3,272,951 $6,265,093 $148,813,715 $2,298,386 $3,420,801 $3,420,801 $44,400,897 $44,400,897 $793,666 $14,385 $94,281 $94,281 $2,294,191 $2,294,191 $66,341 $1,172,000 $3,272,951 $6,265,093 $21,539 $61,876 $52,737 $185,903 $3,042,273 $745,019 $21,539 $61,876 $52,737 $185,903 $3,042,273 $911,168 Cluster Name 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 N/A Research and Development N/A Research and Development Research and Development N/A Research and Development Research and Development N/A N/A Research and Development Research and Development N/A N/A 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 N/A Child Nutrition Cluster Research and Development N/A Research and Development N/A N/A N/A Cluster Total $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $3,257,602,185 $989,765,146 $989,765,146 $989,765,146 $0 $0 $0 $0 $0 $989,765,146 $0 $3,257,602,185 $3,257,602,185 $50,120,084 $50,120,084 $50,120,084 $50,120,084 $50,120,084 $0 $0 $0 $0 $0 $0 $0 $0 $0 $989,765,146 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 C-9 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 10.652 Forestry Research 10.652 10.664 10.664 10.664 Forestry Research Cooperative Forestry Assistance Cooperative Forestry Assistance Cooperative Forestry Assistance Additional Award Identification (Optional) Name of Funder Pass-Through Entity U.S. Endowment for Forestry and Communities, Inc. The Nature Conservancy 10.664 Cooperative Forestry Assistance National Fish and Wildlife Foundation 10.665 10.672 10.674 10.675 10.676 10.678 10.678 10.680 10.680 10.680 10.683 10.683 Schools and Roads - Grants to States Rural Development, Forestry, and Communities Wood Utilization Assistance Urban and Community Forestry Program Forest Legacy Program Forest Stewardship Program Forest Stewardship Program Forest Health Protection Forest Health Protection Forest Health Protection National Fish and Wildlife Foundation National Fish and Wildlife Foundation University of New Hampshire Kennesaw State University Research and Service Foundation 10.683 10.691 10.693 10.697 10.698 10.698 10.699 10.699 10.699 10.699 10.699 National Fish and Wildlife Foundation Good Neighbor Authority Watershed Restoration and Enhancement Agreement 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 National Fish and Wildlife Foundation Colorado State University Cradle of Forestry The Nature Conservancy The Nature Conservancy 10.707 10.707 10.707 10.707 10.707 10.707 10.714 10.717 COVID-19 -Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements Research Joint Venture and Cost Reimbursable Agreements Infrastructure Investment and Job Act Joint Fire Science Program (Research & Development) Infrastructure Investment and Jobs Act Restoration/Revegetation COVID-19 Michigan State University North Carolina State University University of Kentucky 10.720 10.727 10.766 10.777 10.855 10.868 10.890 10.902 10.902 10.902 10.902 10.902 10.902 10.902 10.912 10.912 10.912 10.912 10.912 10.912 10.924 10.934 10.934 10.934 10.934 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants Inflation Reduction Act Urban & Community Forestry Program Community Facilities Loans and Grants Norman E. Borlaug International Agricultural Science and Technology Fellowship Distance Learning and Telemedicine Loans and Grants Rural Energy for America Program 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 Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Environmental Quality Incentives Program Conservation Stewardship Program Feral Swine Eradication and Control Pilot Program Feral Swine Eradication and Control Pilot Program Feral Swine Eradication and Control Pilot Program Feral Swine Eradication and Control Pilot Program Longleaf Alliance Longleaf Alliance Longleaf Alliance The Jones Center At Ichauway North Carolina State University University of Florida University of Florida Woodard & Curran, Inc. Pheasants Forever, Inc. Flint River Soil and Water Conservation District Newberry Soil and Water Conservation District South Carolina Department of Natural Resources 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $38,922 $911,168 Cluster Name Research and Development "152947" "GABU - 07252022" $127,227 $48,250 $118,563 $4,425,612 $911,168 $4,607,419 $4,607,419 $4,607,419 Research and Development N/A Research and Development N/A "1903.20.070063" "L0155" $1,170,257 $14,994 $1,170,257 $21,619 $3,667 $134,960 $44,633 $763,403 -$387 $317,114 $520,867 $23 $40,774 $4,607,419 $1,170,257 $21,619 $3,667 $134,960 $44,633 $763,016 $763,016 $838,004 $838,004 $838,004 $160,706 Research and Development Forest Service Schools and Roads Cluster Research and Development Research and Development Research and Development N/A N/A Research and Development N/A Research and Development Research and Development N/A "431541" $496 $160,706 Research and Development "1906.22.073687" "G-91388-01" "RCFIA000158460A" "GABU10192022" "UGAHTHCMARCH2021" $119,436 $36,831 $292 $691,196 $335,217 $14,548 $15,285 $522,731 $52,705 $18,941 $2,394 $160,706 $36,831 $292 $691,196 $349,765 $349,765 $612,056 $612,056 $612,056 $612,056 $612,056 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 "080100.330795.01" "PAMP19002598SA02" "320000283821005" $16,623 $21,788 $33,209 $33,545 $37,609 $6,223 $578,697 $711,071 $711,071 $711,071 $711,071 $711,071 $711,071 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development $86,481 $250,000 $86,481 $250,000 Research and Development N/A $172,137 $259,080 $259,080 N/A $365,705 $412,033 $412,033 N/A $65,603,427 $65,603,427 N/A "1904.20.067429, 1903.19.063894" "02.2023.00.00" "04.2023.01.00" "UGANR243A750023C00301" "PAM-P21-001033-SA02" "SUB00002647" "SUB00003984" "0233180.02" "C005202202" $8,026 $13,122 $4,950 $24,142 $8,491 $15,469 $125,444 $94,115 $20,925 $218,865 $29,401 $17,840 $28,487 $251,182 $294,415 $253,649 $141,543 $59,964 $49,268 $78,413 $6,972 $24,142 $8,491 $15,469 $125,444 $660,815 $660,815 $660,815 $660,815 $660,815 $660,815 $660,815 $877,252 $877,252 $877,252 $877,252 $877,252 $877,252 $6,972 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "NR204310XXXXG001" $65,280 $226,380 $388,747 $388,747 Research and Development Research and Development "NSWCDFY202001" $37,404 $388,747 Research and Development "P24011200220" $59,683 $388,747 Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,170,257 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-11 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 10.937 10.937 10.960 10.960 10.961 10.971 Federal Awarding Agency/Program Title Partnerships for Climate-Smart Commodities Partnerships for Climate-Smart Commodities Technical Agricultural Assistance Technical Agricultural Assistance Scientific Cooperation and Research Urban Agriculture and Urban County Committee Outreach, Technical Assistance, and Education Additional Award Identification (Optional) Name of Funder Pass-Through Entity Rodale Institute Yale University 10.RD Development of a universal diagnostic tool for needle diseases of southern pines using Nanopore multi-gene target-capture sequencing RFFAR000166220A Foundation for Food and Agriculture Research 10.RD Financial Feasibility and Environmental Implications of Adopting Automatic Milking Systems by Dairy Farms in Wisconsin and Minnesota RUWRF000159100A University of Wisconsin - River Falls 10.RD 10.RD Southern Pine Health Research Cooperative - US Forest Service 2020-2022 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 WILD PIG MANAGEMENT IN SUMTER AND FRANCIS MARION NATIONAL 10.RD FOREST Total Department of Agriculture 12444021P0007 RUNOK0001053701 RFFAR0000973801 18CS11081209002 University of Kentucky Foundation for Food and Agriculture Research Department of Commerce 11.011 Ocean Exploration 11.011 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 11.015 Integrated Ocean Observing System (IOOS) Broad Agency Announcement Carnegie Mellon University 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 University of Puerto Rico at Mayagez 11.024 11.024 11.028 11.028 11.032 11.035 BUILD TO SCALE BUILD TO SCALE Connecting Minority Communities Pilot Program Connecting Minority Communities Pilot Program State Digital Equity Planning and Capacity Grant Broadband Equity, Access, and Deployment Program Georgia Southern University Research and Service Foundation, Inc. 11.303 11.303 11.303 11.303 11.303 11.303 11.307 Economic Development Technical Assistance Economic Development Technical Assistance Economic Development Technical Assistance Economic Development Technical Assistance Economic Development Technical Assistance Economic Development Technical Assistance COVID-19 -Economic Adjustment Assistance COVID-19 Georgia Southern University Research and Service Foundation, Inc. Hydrologic Research Center Southwest Georgia Regional Commission Texas A&M University 11.307 11.307 11.307 11.307 11.307 Economic Adjustment Assistance Economic Adjustment Assistance Economic Adjustment Assistance Economic Adjustment Assistance Economic Adjustment Assistance Georgia Southern University Research and Service Foundation, Inc. Russell Innovation Center for Entrepreneurs 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 "RICS04172023120UGA" "151228" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $85,248 $173,003 $87,755 $173,003 $49,999 $87,819 $18,563 $37,820 $87,819 $21,695 $21,695 $114,538 $114,538 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "23000869" $67,467 $132,490 Research and Development "H009987614" "320000218519244" "593608" $12,747 $12,749 $1,186,742,627 $25,124 $13,803 $12,329 $1 $13,766 $5,033,321,659 $132,490 $132,490 $132,490 $132,490 $132,490 Research and Development Research and Development Research and Development Research and Development Research and Development "1080457 - 473617" "NA21OAR0110474" "146335" "149450" "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" "IOOS21097UGAGASGRODS2" "IOOS22178UGACEHURGLD1" "2023-2024-001" $4,214 $10,079 $24,785 $126,095 $76,504 $100,952 $39,288 $45,225 $33,277 $7,518 $64,360 $87,394 $71,869 $14,293 $14,293 $605,398 $605,398 $605,398 $605,398 $605,398 $605,398 $605,398 $605,398 $605,398 $605,398 $71,869 Research and Development Research and Development Research and Development Research and Development Research and Development 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" $50,500 $106,874 $202,963 $515,180 $1,097,382 $932,307 $905,656 $793,054 $718,143 $718,143 $2,029,689 $2,029,689 $905,656 $793,054 N/A N/A N/A Research and Development N/A N/A "39G3020" "153929" "SSA DTD 2/1/24" "148760" $102,111 $72,181 $315,420 $49,834 $96,463 $277,520 $932,211 $913,529 $913,529 $913,529 $913,529 $913,529 $913,529 $13,216,046 N/A Research and Development N/A Research and Development Research and Development Research and Development Economic Development Cluster "39G3097" "RRICX000163600A" $50,000 $317,775 $106,936 $6,961,325 $486,898 $589,903 $4,138,773 $13,216,046 $13,216,046 $13,216,046 Economic Development Cluster Research and Development Economic Development Cluster $13,216,046 $13,216,046 Research and Development Economic Development Cluster Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $5,664,818 $5,664,818 $1,699,682,019 $5,664,818 $1,699,682,019 $5,664,818 C-13 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 11.313 11.313 11.407 11.417 Federal Awarding Agency/Program Title Trade Adjustment Assistance for Firms 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 COVID-19 11.417 11.417 Sea Grant Support Sea Grant Support Georgia Southern University Research and Service Foundation, Inc. 11.417 11.417 11.417 11.417 11.417 11.417 11.417 11.417 11.417 11.419 Sea Grant Support Sea Grant Support 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 Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Michigan State University South Carolina Sea Grant Consortium, Inc. South Carolina Sea Grant Consortium, Inc. South Carolina Sea Grant Consortium, Inc. Texas A&M University University of Louisville 11.419 11.419 11.419 11.419 11.420 Coastal Zone Management Administration Awards Coastal Zone Management Administration Awards 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 Michigan University of Michigan University of South Carolina 11.420 11.427 11.427 11.429 11.431 11.431 11.431 11.431 11.431 11.434 11.434 11.435 11.439 11.441 11.459 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 Marine Sanctuary Program Climate and Atmospheric Research 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 Congressionally Identified Awards and Projects Unallied Science Program Georgia Southern University Research and Service Foundation, Inc. Oyster South Florida State University University Corporation for Atmospheric Research University of California, San Diego Atlantic States Marine Fisheries Commission South Atlantic Fishery Management Council 11.472 11.472 11.473 Unallied Science Program Unallied Science Program Office for Coastal Management Prince William Sound Science Center South Carolina Department of Natural Resources 11.473 11.473 11.473 11.474 11.477 Office for Coastal Management Office for Coastal Management Office for Coastal Management Atlantic Coastal Fisheries Cooperative Management Act Fisheries Disaster Relief Georgia Southern University Research and Service Foundation, Inc. South Carolina Department of Natural Resources University of South Carolina 11.477 11.478 11.478 Fisheries Disaster Relief Center for Sponsored Coastal Ocean Research Coastal Ocean Program Center for Sponsored Coastal Ocean Research Coastal Ocean Program Georgia Southern University Research and Service Foundation, Inc. Lehigh 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $113,195 $835,590 $100,458 $722,395 $835,590 $62,969 $62,969 $10,228 $2,019,174 Cluster Name N/A Research and Development N/A Research and Development "39G3183" $163,773 $4,501 $1,783,748 $2,019,174 $2,019,174 N/A Research and Development "63828383-1" "431670" "431733" "01590134059407" "207400" "R/MD23-3a" "RCEC1A" "M2201616" "CON017889" $467,317 $91,283 $37,100 $1,340 $14,286 $32,378 $17,747 $2,183 $11,880 $12,500 $3,497,278 $2,019,174 $2,019,174 $2,019,174 $2,019,174 $2,019,174 $2,019,174 $2,019,174 $2,019,174 $2,019,174 $3,559,777 Research and Development 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 "63828383-2" "SUBK00011125" "SUBK00020286" "224708" $14,508 $31,518 -$75 $24,955 $6,101 $1,003,010 $3,559,777 $3,559,777 $3,559,777 $3,559,777 $1,060,776 Research and Development Research and Development Research and Development Research and Development N/A "39G3010" "UGA202101" "143215" "SUBAWD004247" "706456" "20-01012" "SA-23-02-GA & SA-24-02-GA" "21-72-01" "SCDNRFY2021003" $578,630 $57,766 $14,196 $59,676 -$24,862 $52,272 $505,006 $94,197 $79,379 $4,256 $200,712 $122,552 $69,113 $29,717 $77,686 $100,394 $1,157,464 $1,100,274 -$124 $24,659 $125,771 $1,060,776 $73,872 $73,872 -$24,862 $735,110 $735,110 $735,110 $735,110 $735,110 $323,264 $323,264 $69,113 $29,717 $77,686 $100,394 $1,157,464 $1,124,809 $1,124,809 $1,124,809 $311,902 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 N/A N/A N/A Research and Development Research and Development N/A Research and Development Research and Development N/A "39G4228" "151098" "24-5594" $66,676 $1,541 $138,533 $46,057 $802,164 $1,389,459 $311,902 $311,902 $311,902 $802,164 $1,405,142 Research and Development Research and Development Research and Development N/A N/A "39G4003" "138065" $126,226 $15,683 $74,709 $342,758 $1,405,142 $515,840 $515,840 Research and Development Research and Development Research and Development Cluster Total $0 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-15 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program 11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program 11.481 11.609 11.609 11.609 11.611 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 Manufacturing Extension Partnership 11.619 11.619 Arrangements for Interdisciplinary Research Infrastructure Arrangements for Interdisciplinary Research Infrastructure 11.620 11.802 11.802 11.805 Science, Technology, Business and/or Education Outreach Minority Business Resource Development Minority Business Resource Development MBDA Business Center 11.999 Marine Debris Program ADMINISTRATIVE AND OPERATIONAL SERVICES IN SUPPORT OF GRAYS REEF 11.RD NATIONAL MARINE SANCTUARY Enabling Manufacturing Automation, Supply Chain Diversification and 11.RD Addressing the Environmental Impact of PPE (RACER - MASCEI) 11.RD NOAA Planet Stewards Supporting Stewardship Total Department of Commerce Department of Defense 12.002 Procurement Technical Assistance For Business Firms 12.006 National Defense Education Program 12.006 National Defense Education Program 12.017 12.017 12.112 12.113 12.114 12.114 12.116 12.300 12.300 Readiness and Environmental Protection Integration (REPI) Program 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 Collaborative Research and Development Collaborative Research and Development 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 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 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 Louisiana State University University of North Carolina Wilmington University of Maryland Eastern Shore Colorado State University Emory University National Institute for Innovation in Manufacturing Biopharmaceuticals University of California, Davis Georgia Southern University Research and Service Foundation, Inc. MOA202210612474 RADFA000150150A RISSX000173000A Virginia Institute of Marine Sciences Advanced Functional Fabrics of America (AFFOA) Integrated Systems Solutions, Inc. University of Toledo National Fish and Wildlife Foundation University of Michigan Advanced Systems & Technologies, Inc. Advanced Technology International (ATI) American Maglev Technology, Inc. AMEWAS, Inc. AMEWAS, Inc. AMEWAS, Inc. AMEWAS, Inc. Avnos, Inc. BAE Systems, Inc. BNNT, LLC Booz Allen Hamilton, Inc. Combustion Science and Engineering, Inc. Cornell University Corvid Technologies, LLC Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Envisioneering, Inc. Envisioneering, Inc. George Mason University J.F. Taylor, Inc. J.F. Taylor, Inc. Jet Propulsion Laboratory Jet Propulsion Laboratory Johns Hopkins University Leidos, Inc. Leidos, Inc. 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 "PO-0000156522" "58570C220307UGAINT" "NA11SEC4810002" "143069" "146991" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $34,594 $515,840 $63,779 $515,840 $125,000 $167,802 $50,304 $880,830 $26,257 $2,968,699 $10,504 $167,802 $957,391 $957,391 $957,391 $2,979,203 $2,979,203 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development N/A Research and Development "141883" "A222080S003" -$1,596 $564,581 $562,985 $562,985 Research and Development Research and Development "39G2915" "725304712683" "PO 1014" "RISSX000173000A1" $228,089 $90,202 $2,486,028 $35,616 $50,669 $676,493 $394,987 $23,856 $464,945 $282,105 $4,987 $40,108,617 $35,616 $727,162 $727,162 $394,987 $23,856 $752,037 $752,037 $752,037 Research and Development N/A N/A N/A Research and Development Research and Development Research and Development Research and Development "CON013337" "52-1384139" "3003179759" "N660012291010" "151843" "150111" "PO23-00633" "PO23-00866" "PO23-00902" "PO23-00906" "151201" "1177635" "GTARC 153885 DTD 6-29-2023" "A7590" "148270" "210243" "153155" "DI-SC-19-40/TO 0001" "HHM40219D0023" "SBMB00009" "SBSU00007" "S20-16" "S22-02" "151580" "5915.005" "JFT-47QF-04" "150656" "152630" "174646" "141240" "141543" $3,178,305 $849,202 $10,092 $19,990 $277,585 $309,215 $3,178,305 $440,254 -$304 -$24,222 $453,777 $30,099 $407,692 $310,787 $76,790 $75,288 -$3,307 $27,396 $66,674 $195,655 $386,352 $52,838 $32,991 -$2,332 $333,560 $26,356 $16,568 $16,671 $10,518 $423 $329,406 $455,797 -$144 $104,480 $674,607 $424,188 $44,664 $63,220 -$57 $8,421 $33,027 $849,202 $30,082 $30,082 $586,800 $586,800 $3,178,305 $440,254 -$24,526 -$24,526 $453,777 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 N/A Research and Development Research and Development N/A N/A N/A 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-17 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 12.300 12.300 Federal Awarding Agency/Program Title 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 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 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 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 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 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 12.340 12.351 12.351 Basic and Applied Scientific Research Basic and Applied Scientific Research Basic and Applied Scientific Research Naval Medical Research and Development 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 12.400 12.401 12.404 12.420 12.420 12.420 ROTC Language and Culture Training Grants Military Construction, National Guard 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 12.420 Military Medical Research and Development Additional Award Identification (Optional) Name of Funder Pass-Through Entity Leidos, Inc. Luna Labs USA, LLC Material Technologies Corporation Mercury Mission Systems, LLC Mercury Mission Systems, LLC New Directions Technologies, Inc. Northrop Grumman Corporation Northwestern University Phase IV Engineering, Inc. Phase IV Engineering, Inc. Photodigm, Inc. Physical Sciences, Inc. Physical Sciences, Inc. Princeton University Purdue University Qorvo Texas, LLC Raytheon Company R-DEX Systems, Inc. R-DEX Systems, Inc. SAIC, Inc. Space Dynamics Laboratory Tekla Research, Inc. Tufts University University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University of California University of California, Riverside University of California, San Diego University of California, San Diego University of California, San Diego University of California, San Diego University of Connecticut University of Florida University of Florida University of Maryland University of Maryland University of Missouri University of North Carolina University of Pennsylvania University of South Carolina University of Southern California University of Virginia Viasat, Inc. Virginia Polytechnic Institute and State University West Coast Solutions Henry M. Jackson Foundation Cornell University Institute of International Education, Inc. Institute of International Education, Inc. Institute of International Education, Inc. Institute of International Education, Inc. Cure HHT Geneva Foundation 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-18 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "P010290775" "3602-NVY-2S/GTRI" "AGMT DTD 12-02-2021" "PO22-1182" "POC# 10201-GTRI" "NDTI-5275-23-0407-02" "SP00116946" "CON014436" "150002" "150469" "146747" "144173" "153043" "139906" "13000648-032" "150292" "4202675433" "GTARC 151204 DTD 2-7-2023" "GTARC 151242 DTD 9-16-2022" "P010260127" "CP0084801" "TRI-23-010" "133388" "147597" "147626" "149803" "M2200275" "0190GIA485" "S-001465" "140112" "150637" "154088" "201940" "137287" "207346" "207347" "145754" "152610" "00124016/00072925" "5120731" "140323" "152175" "127224382" "138761" "4208464" "154031" "153046" "204633" "148069" "151464" "PGO1801UGA33" "PGO1801-UNG-23" "PGO2301UGA33PGOPO1" "W81XWH2110827" "S1106501" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $262,027 $117,990,070 $37,778 $117,990,070 $11 $223,202 $159,763 $23,723 $284 $109,590 $2,069 $48,633 $436,924 -$444 $12,104 $133,207 $13 $237,569 $183,213 $34,128 -$1,370 $256,656 $307,692 $104,086 -$2,883 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $372,164 $117,990,070 $402,058 $117,990,070 $482,261 $117,990,070 $183,296 $11,429 $8,139 $57,521 -$9,451 $100,465 $101,239 $47,607 $38,060 $11,367 $107,481 $18,909 $55,287 $45,907 -$1,237 $8,832 $25,789 $56,639 $460,469 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $117,990,070 $22,595,954 $126,719 $44,078 $108,468,439 $27,496 $78,602 $908 $117,990,070 $117,990,070 $117,990,070 $27,496 $79,510 $79,510 $30,631 $1,141,584 $69,213 $1,141,584 $629,312 $1,141,584 $412,428 $1,328,925 $72,386,405 $14,211,292 $1,756 $53,613 -$35,349 $1,141,584 $1,328,925 $72,386,405 $14,211,292 $5,203,913 $5,203,913 $5,203,913 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 N/A Research and Development N/A N/A N/A Research and Development Research and Development Research and Development "39G4177" $287,379 $5,203,913 Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-19 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 12.420 Military Medical Research and Development 12.420 12.420 12.420 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 12.431 12.431 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 Basic Scientific Research Basic Scientific Research 12.431 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 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 12.431 Basic Scientific Research Basic Scientific Research 12.431 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 12.431 12.431 12.431 12.431 12.431 12.431 12.431 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 Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research 12.431 12.431 12.431 12.431 12.431 Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research Basic Scientific Research 12.550 The Language Flagship Grants to Institutions of Higher Education 12.550 The Language Flagship Grants to Institutions of Higher Education Additional Award Identification (Optional) Name of Funder Pass-Through Entity Iowa State University Kennesaw State University Research and Service Foundation Ocean State Research Institute Rhode Island Hospital TIRR Memorial Hermann Research Center University of Arkansas University of Minnesota University of Minnesota Advanced Regenerative Manufacturing Institute Advanced Systems & Technologies, Inc. Applied Research Associates, Inc. Augustus Aerospace Company Carnegie Mellon University Carnegie Mellon University Case Western Reserve University Cornerstone Research Group, Inc. DHPC Technologies, Inc. Earthly Dynamics, LLC Earthly Dynamics, LLC Florida A&M University GE Global Research GIRD Systems, Inc. Harvard University Honeywell Federal Manufacturing & Technologies, LLC Johns Hopkins University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Mayo Clinic, Jacksonville Mettle Ops MillenniTEK, LLC Northeastern University Northeastern University Northeastern University Northeastern University Northwestern University Ohio State University Purdue University Purdue University Purdue University Purdue University Purdue University Purdue University Radiance Technologies, Inc. Raytheon Intelligence & Space R-DEX Systems, Inc. Republic Mission Systems, Inc. Republic Mission Systems, Inc. Scientific Research Corporation Scientific Research Corporation Scientific Research Corporation Scientific Research Corporation Scientific Research Corporation SEMI Stevens Institute of Technology Texas A&M Engineering Experiment Station University of Michigan University of Pennsylvania University of Texas at Austin Institute of International Education, Inc. Institute of International Education, 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 "019123B" "431608" "362203" "CON012746" "8241142-DOD-ePST-Georgia" "UA2020-195" "CON013017" "W81XWH2010885" "138601" "2017-311A PA 5" "203703" "GTARC 146761 DTD 2/17/2021" "1990785-454320" "202348" "148746" "144466" "PO-0028311" "20230004" "AGMT DTD 10/27/2021" "C-5159" "401153380" "420021018CF40" "149204" "N000521362" "148401" "431578" "431739" "145740" "PO 939" "147839" "55508078051" "555092-78054" "555100-78052" "555105-78051" "CON010459" "SPC-1000012711 | GR134330" "144627" "146526" "153829" "153935" "154076" "202540" "18S-1329" "45202781869" "GTARC 149029 DTD 6-21-2022" "AGMT DTD 11/17/2022" "Agreement Dated 3/12/2024" "SR20210264" "SR20220019" "SR20220089" "SR20231674" "SR20232365" "152202" "2103650-01" "149615" "152595" "136331" "UTAUSSUB00000728" "BOR21-UNG-17-CHN" "0054UGA11POR280PO11" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total -$548 $5,203,913 $633 $19,516 $37,446 $5,203,913 $5,203,913 $5,203,913 $693,746 $57,147 $825 $40,549 $233,428 $4,507,518 $19,279 $23,612 $5,203,913 $5,203,913 $5,203,913 $5,203,913 $5,203,913 $267,091,734 $267,091,734 -$1,079 $267,091,734 $190,629 $52,138 $4 $164,345 $122,338 $1,269 $29,897 $412,432 $33,348 $215 $101,254 $48,322 $7,097 $209,142 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $21,501 $207,272 $267,091,734 $267,091,734 $85,483 $267,091,734 $8,765 $155,306 $4,585 $85,004 $74,760 $292,553 $119,502 $38,186 $50,221 $31,944 $113,374 $156,228 $322,013 $98,729 $179,655 $139,151 $2,323 $28,017 $373,777 $44,262 $56,586 $3,677 $152,818 $6,887 $2,760 $4,683 $516,466 $36,766 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $63,815,901 $131,123 $14,798 $245,972 $226,926 $261,645,419 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $267,091,734 $395,994 $1,193,542 $58,406 $407,902 $1,193,542 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 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 N/A Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 C-21 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 12.550 The Language Flagship Grants to Institutions of Higher Education 12.550 The Language Flagship Grants to Institutions of Higher Education 12.560 DOD, NDEP, DOTC-STEM Education Outreach Implementation 12.600 Community Investment 12.600 Community Investment 12.600 Community Investment 12.600 Community Investment 12.600 12.610 12.610 12.620 Community Investment 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 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 12.630 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 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 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 12.630 Basic, Applied, and Advanced Research in Science and Engineering 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Institute of International Education, Inc. Institute of International Education, Inc. Universities Space Research Association 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 River Valley Regional Commission Institute of International Education, Inc. Advanced Functional Fabrics of America (AFFOA) Advanced Regenerative Manufacturing Institute A-P-T Research, Inc. BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. BAE Systems, Inc. Ball Aerospace BlueHalo, LLC Booz Allen Hamilton, Inc. Booz Allen Hamilton, Inc. Booz Allen Hamilton, Inc. Carnegie Mellon University Carnegie Mellon University Charles River Analytics, Inc. Collins Aerospace Consortium Management Group, Inc. DEFENSEWERX DEFENSEWERX Drexel University Drexel University Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Dynetics, Inc. Epirus, Inc. Florida Department of Law Enforcement Georgia Southern University Research and Service Foundation, Inc. Human Systems Integration, Inc. (HSI) HyPerComp, Inc. IEM 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 "0054UGA11RUS280PO12" "BOR21-UGA-11-SSP-PO5" "149936" "431679" "431689" "431710" "431741" "431742" "SRVRC000143170A" "201501" "W15QKN-16-3-0001" "150237" "209180" "1017356" "1115682" "1125267" "1186111" "1197277" "AWARD_CONTRACT-3-11087" "24JP00001" "21855" "204581" "A26456" "S900016BAH" "146531" "203961" "151070" "PO 4507393359" "N613402390003" "AGMT DTD 10/23/23" "AGMT DTD 7/14/2023" "151812" "152230" "DI-SC-15-05 TO 10" "DI-SC-20-91 TO 10" "DI-SC-20-91 TO 9" "DISC2091" "DI-SC-20-91" "DI-SC-20-91, TO 11" "DI-SC-20-91, TO 12" "DI-SC-20-91-D9046" "DI-SC-20-91-DA029" "DI-SC-21-60 SBSU0012" "DI-SC-21-60" "PO SB80027" "SB800046" "149024" "FDLE-003-22" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $312,993 $1,193,542 $76,653 $1,193,542 $234,418 $234,418 $495,086 $614,183 $6,102 $614,183 $38,622 $614,183 $734 $614,183 $73,639 $614,183 $303,686 $318,302 $4,431 $14,616 $4,431 $318,302 $4,431 $308,980 $324,335 $872,584 $210,080,400 $210,080,400 $210,080,400 $2,062 $210,080,400 $222,328 $645 $243,291 $187 $491,104 $679,211 $65,793 $263,781 $146,783 $7,704 $154,173 $647,943 $506 $31,445 $140,546 $399,893 -$128 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $91,231 $56,410 $101,085 $983 $54,647 $1,943 $133,794 $102,388 $53,850 $491,989 $81,690 $40,135 $1,345 $236,285 $234,228 $249,745 $807 $122 $314,016 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $252,236 $210,080,400 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 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G4199" "151247" "153601" "AGR 2013-002" $15,483 $28,457 $36,998 $52,437 $111 $210,080,400 $210,080,400 $210,080,400 $210,080,400 Research and Development Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-23 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 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 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 12.630 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 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 12.630 Basic, Applied, and Advanced Research in Science and Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity Institute of International Education, Inc. Intel Corporation Intelligent Automation, Inc. Island Creek Associates, LLC Jacobs Technology, Inc. Johns Hopkins University JT4, LLC JT4, LLC Karagozian and Case, Inc. Karagozian and Case, Inc. KBRwyle KBRwyle KBRwyle KBRwyle KBRwyle KBRwyle KBRwyle Kontron America, Inc Lawrence Livermore National Laboratory Leidos, Inc. Leidos, Inc. Leidos, Inc. Lockheed Martin Corporation Lockheed Martin Corporation Lockheed Martin Corporation MacAulay-Brown, Inc. Matrix Research, Inc. MxD National Science Teachers Association National Science Teachers Association New York University Northeastern University Northrop Grumman Corporation Northrop Grumman Corporation Northrop Grumman Corporation Northrop Grumman Corporation Northrop Grumman Corporation Northwestern University Northwestern University Nuwave Solutions, LLC Nuwave Solutions, LLC Oak Ridge Associated Universities Pennsylvania State University Pennsylvania State University Perspecta Engineering, Inc. Raytheon Company Raytheon Intelligence & Space Resonant Sciences, LLC Resonant Sciences, LLC Rochester Institute of Technology Saab, Inc. Sandia National Laboratories Sandia National Laboratories Scientific Research Corporation Scientific Research Corporation SecuriGence, LLC Sierra Nevada Corporation SRI International Steel Founders' Society of America Stevens Institute of Technology Stevens Institute of Technology Stevens Institute of Technology Stevens Institute of Technology Stevens Institute of Technology Stevens Institute of Technology Survice Engineering Company System High Corporation Taskforce for Global Health The Charles Stark Draper Laboratory, 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 "201501" "141553" "2509-1" "PO-19C0618-02 REV 01" "1153-01-00-06" "145742" "2021JW5124" "4021GT3098" "202093" "211511" "14354.001.001.03" "HHM40221D0150" "HV05000019" "P000045115" "P000064702" "P000067689" "P000075240" "4500125358" "204325" "P010192863" "P010264877" "P010280566" "1010121" "151533" "6574055372" "DSC2134-01" "FA8650-23-C-1067" "2023-24" "24-871-010" "SNSTA000164990A" "151814" "555089-78052" "148982" "5300029642" "5300101595" "PO No. 1012395827" "PO#5300010064" "148870" "60053553GEOR" "IDIQ TO DTD 6/1/2022" "IDIQ TO DTD 7/22/2023" "152689" "153084" "202965" "PO-0049862" "4202392548" "LTR DTD 31-OCT-2022" "10452" "ACL-EM-22-P14817" "CON019038" "PO61876" "2078144" "2587493" "SR20231712" "SR20232390" "632" "SSFNM028" "151116" "144564" "2103373-01" "2103417" "2103519-01" "2103543-02" "2103578-02" "2103598-01" "S22-155007" "HR001117F0001" "6240/3362" "SC001-0000001394" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $110,283 $608,729 $4,379,490 $81,559 $8,972 $132,312 $80,917 -$5 $54,820 $84,574 $2,662 $115,170 $1,017,587 -$3,496 $416,753 $739,770 $5,267 -$18 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $51,832 -$107 $49,505 $657,236 $831 $337,657 -$2,381 $340 $15,942 $165,156 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $29,685 $210,080,400 $27,210 $211,183 $561,948 $104,282 $371,607 $16,206 $71,664 $16,282 $308,568 $28,309 $3,222 $42,146 $3,196 $75,548 $63,423 $260,248 $23,195 $889,989 $2,158 $3,957 $4,857 $58,781 $17 $8,299 $59,419 $172,835 $33,349 -$6,532 $107,026 $56,222 -$646 $65,172 $74,396 $143,110 $102,793 $191 -$3,578 $467 $127,488 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $329,156 $210,080,400 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-25 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 12.630 Basic, Applied, and Advanced Research in Science and Engineering 12.630 Basic, Applied, and Advanced Research in Science and Engineering 12.630 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 12.632 12.750 12.800 12.800 12.800 12.800 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 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 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 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 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 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 Trusted Science & Technology, Inc. University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University Consortium for Applied Hypersonics University of California, San Diego University of California, San Diego University of Illinois University of Innsbruck University of Miami University of Michigan University of Notre Dame University of Notre Dame University of Notre Dame University of Pennsylvania University of Pennsylvania University of Tennessee University of Texas at Austin UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC West Coast Solutions XR 2 LEAD, LLC Zeta Associates, Inc. Longleaf Alliance Henry M. Jackson Foundation Advanced Tactics, Inc. Advanced Tactics, Inc. Alion Science and Technology Corporation Alion Science and Technology Corporation Alion Science and Technology Corporation Alion Science and Technology Corporation Altamira Technologies Corporation America Makes Applied Research Solutions Assured Information Security Assured Information Security Assured Information Security ATC Materials Atomic-6, Inc. Azimuth Corporation Azimuth Corporation Ball Aerospace Binghamton University, State University of New York Binghamton University, State University of New York BioMADE BioMADE BioMADE BioMADE BioMADE Booz Allen Hamilton, Inc. Booz Allen Hamilton, Inc. Booz Allen Hamilton, Inc. Bryka Skystocks, LLC Busek Co., Inc. CACI International, Inc. CACI International, Inc. CANA, LLC CesiumAstro Dark Wolf Solutions, LLC Enig Associates, Inc. Enig Associates, Inc. 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 "152737" "147646" "M2201842" "M2402204" "151712" "154239" "146038" "W911NF2320216" "151502" "142153" "136138" "138689" "139702" "154213" "588668" "202070" "149111" "203401" "204630" "205063" "151109" "153822" "173118LS-GTARC-01" "20-00108" "5751" "149294" "149295" "SUB1157903 RELEASE 001" "SUB1157903" "SUB1157903-003" "SUB1157903-D9983" "13025_001-GTRI" "148580" "S03005-01" "1159-SB" "1161-SA" "AWARD_CONTRACT-3-10507" "AGMT DTD 11-08-2019" "151835" "152193" "2385404UGAD2" "150468" "147203" "201465" "148809" "E-PC01-A-06-0080" "FA8650-21-2-5028" "S-PC01-A-03-0080" "T-QS2-A-02-0080" "106445SB18/TO 3" "149318" "A8270" "151143" "153431" "P000105680" "P000180028" "205860" "AGR153702" "SubK5421_GTRI" "149440" "149738" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $88,129 $210,080,400 $37,153 $210,080,400 $169,539 $210,080,400 $15,073,204 $7,274 $123,154 $94,813 $181,514 $276,366 $30,688 $1,041 $128 -$19,594 $29,445 $121,101 $194,979 $6,196 $35,755 $60,250 $38,528 $6,191 $52,553 $118,693 $241,608 $187,006,593 $15,485 $92,471 $26,229 $522,574 $45,610 $30,946 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $210,080,400 $15,485 $92,471 $346,963,168 $346,963,168 $346,963,168 $346,963,168 -$11,761 $346,963,168 $185,781 $346,963,168 $2,982,832 $346,963,168 $1,312,901 $346,963,168 $2,145 $382,587 $3,765 $10,917 $7,040 $6,410 -$741 $139,333 $91,200 -$2,499 $34,354 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $98,943 $346,963,168 $35,175 $16,404 $101,612 $13,507 $33,937 $49,871 $1,906 $156,173 $223,267 $16,489 $227,335 $1,278,409 $155,429 $10,274 $299 $2,190 -$6,152 $47,416 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 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 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 Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-27 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 12.800 12.800 12.800 Federal Awarding Agency/Program Title Air Force Defense Research Sciences Program Air Force Defense Research Sciences Program 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 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 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 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 Air Force Defense Research Sciences Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity FlexTech Alliance, Inc. Florida International University Freedom Photonics, LLC Georgia Southern University Research and Service Foundation, Inc. Honeywell International, Inc. Infoscitex Corporation Innovative Scientific Solutions, Inc. Innovative Scientific Solutions, Inc. Institute for Human and Machine Cognition Intelligent Waves, LLC Intuitive Research and Technology Corporation KBRwyle KBRwyle L3Harris Technologies, Inc. LinQuest Corporation LinQuest Corporation Lockheed Martin Corporation Long Wave, Inc. Luna Innovations Incorporated Lynntech, Inc. Map Large, Inc. Map Large, Inc. Map Large, Inc. Map Large, Inc. Massachusetts Institute of Technology, Lincoln Laboratory Massachusetts Institute of Technology, Lincoln Laboratory NextFlex North Carolina State University OEwaves, Inc. Ohio State University Ohio State University PAR Technology Corporation PartWorks, LLC Pennsylvania State University Purdue University Purdue University Rincon Research Corporation Saab, Inc. Scientific Applications and Research Associates, Inc. (SARA) Scientific Research Corporation Search Technologies Smart Munitions Expert Solutions, Inc. Smart Munitions Expert Solutions, Inc. Southwest Research Institute Space Dynamics Laboratory Spectral Energies, LLC Spectral Energies, LLC Spectral Energies, LLC Stellar Science Stellar Science Technology Holding LLC UES, Inc. UES, Inc. UES, Inc. UES, Inc. UES, Inc. UES, Inc. UES, Inc. Universal Technology Corporation Universal Technology Corporation University at Buffalo University of Colorado University of Colorado 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 "148695" "137655" "S-7200" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $94,234 $346,963,168 $23,054 $346,963,168 $63,131 $346,963,168 Cluster Name Research and Development Research and Development Research and Development "39G4216" "153960" "149418" "148586" "149802" "152585" "CS-23-0131" "TE-T-GTR-001" "P000055346" "PO P000048819" "4501890959" "151292" "151375" "4105205656" "146549" "140668" "148326" "GTARC 153376 DTD" "GTARC 153446 DTD 08-01-2023" "NO. 153666" "No. 206780" "152655" "7000472951" "147942" "140793" "152052" "AWARD_CONTRACT-3-12063" "SPC-1000011985 | GR132224" "PGSCSC11137414" "149951" "133326" "137185" "154252" "WJR-000998" "PO59783" "ATP DTD 2/20/19" "SR20210482 (J413)" "EGLIN-05012020" "10/17/22 AGMT" "3/9/2022 AGMT" "R99054RR" "149425" "206281" "208301" "209524" "201240" "GTRC AGMT DTD 11-03-2020" "148364" "150427" "150466" "152385" "152875" "153297" "202360" "S-124-001-004" "149835" "151818" "148750" "148305" "202163" $52,929 $174,293 $175,807 $176,193 $54,136 $309,794 $5,435 $293,963 $149,968 $33,927 $528,196 $396,294 $7,317 $72,700 $91,301 $87,764 $42,382 $126,662 $173,919 $19,547 $66,911 $50,518 -$1,354 $23,805 $91,379 $42,596 $38,408 $17,672 -$2,052 $194,883 -$8,023 $205,425 $186,890 $2,077,557 -$813 $27,997 $67,847 $83 $25,474 $231 $24,370 $227,123 $49,435 $36,367 $5,000 $75,719 -$1 $99,086 $80,023 $67,789 $200,000 $375,324 $392,729 $268,282 $422 $296 -$1 $111,385 $73,307 $96,520 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-29 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 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 12.900 12.900 12.901 12.902 12.902 12.902 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 Language Grant Program Language Grant Program Mathematical Sciences Grants Information Security Grants Information Security Grants Information Security Grants 12.902 12.903 12.903 Information Security Grants GenCyber Grants Program GenCyber Grants Program 12.903 GenCyber Grants Program 12.903 12.903 12.905 12.905 GenCyber Grants Program GenCyber Grants Program CyberSecurity Core Curriculum CyberSecurity Core Curriculum 12.905 CyberSecurity Core Curriculum 12.905 CyberSecurity Core Curriculum 12.905 12.905 12.905 12.905 CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum CyberSecurity Core Curriculum 12.910 12.910 12.910 Research and Technology Development Research and Technology Development Research and Technology Development 12.910 12.910 12.910 12.910 Research and Technology Development Research and Technology Development Research and Technology Development Research and Technology Development Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Dayton Research Institute University of Florida University of Florida University of Michigan University of Texas at El Paso UT-Battelle, LLC Vermeer Corporation Verus Research Verus Research West Coast Solutions Whisper Aero Wright Brothers Institute University of West Florida 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 University of Alabama University of West Florida The Charles Stark Draper Laboratory, Inc. University of Colorado University of Illinois at Urbana- Champaign University of Notre Dame University of Notre Dame University of Washington 12.RD 12.RD 12.RD 165TH AW ANG TEEN RESILIENCY AND LEADERSHIP RETREAT APRIL 2017 2022 NCAEC A Comprehensive Evaluation of the Air Force Personal Financial Readiness Program W912JM17P0027 CON016707 FA701419CA031 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 AIR FORCE RESERVE/AIR NATIONAL GUARD TEEN LEADERSH SHIP SUMMITS 2017 Application of Neurocognitive Data to Evaluate Tailored Automatically Produced Text Summaries Characterizing multiscale feedbacks between forest structure, fire behavior and effects: Integrating measurements and mechanistic modeling for improved understanding of pattern and process Downscaling of global to local scale climate change impacts around Thule Air Base, Greenland. 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 Impacts of high-latitude melt driven by large-scale low-frequency atmospheric circulations RWPIX000164860A F4199917P0977 RNCSU000177210A RCOSU0001148501 23ZTCAZ 24ZTAHZ RSERD000160270A 22ZTCDZ Worcester Polytechnic Institute North Carolina State University Colorado State University Strategic Environmental Research and Development Program 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 "RSC22076" "207341" "207350" "152222" "226030272C" "US001-0000832821" "202461" "150226" "152774" "152050" "148689" "WBSRA23002GTARC" "WHXVFCB1F1E3" "431666" "431658" "431659" "22342-RS014" "431680" "431690" "431691" "193002.361534.03" "SUBAWARD # 2024-1730" "H98230-20-1-0350" "151046" "136731" "149067" "148279" "152012" "152823" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $93,418,299 $1,033 $235,590 $105,867 $38,060 $17,741 $89,954 $2 $2,063 $1,519 $101,618 $40,000 $127,311 $23,616 $329,506,165 $2,471 $181,533 $51,058 $37,665 $61,313 $159,448 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $346,963,168 $184,004 $184,004 $51,058 $307,625 $307,625 $307,625 $49,199 $114,758 $156,535 $307,625 $477,542 $477,542 $63,479 $477,542 $9,655 $36,569 $106,201 $2,038,046 $103,847 $477,542 $477,542 $2,547,659 $2,547,659 $29,565 $2,547,659 $47,463 $2,547,659 $33,725 $31,993 $258,442 $4,578 $2,547,659 $2,547,659 $2,547,659 $2,547,659 $2,140,734 $161,021 $4,683,473 -$11,441 $6,127,870 $6,127,870 $6,127,870 $247,834 $201,647 $454,581 $390,755 $6,127,870 $6,127,870 $6,127,870 $6,127,870 $146,867 -$278 $171,397 $1,787,313 $1,787,313 $61,189 $489,034 $1,787,313 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 Research and Development N/A 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 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 "11392-GR" "2018-2726-42" "G-27001-02" "W912HQ23C0018" $14,240 -$33,412 $27,456 $102,334 $58,457 $173 $129,575 $5,453 $1,787,313 $1,787,313 $1,787,313 Research and Development Research and Development Research and Development $1,787,313 $1,787,313 $1,787,313 Research and Development Research and Development Research and Development $1,787,313 $1,787,313 Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-31 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 12.RD 12.RD 12.RD National Guard Youth ChalleNGe and Job ChalleNGe: Metrics for Success Production of human and simian Plasmodium isolates for developing a tropical fever diagnostic SOUTHCOM GA Cyber Range Project RRAND000155090A RMRIG0001215601 W91QEX24P0012 RAND Corporation MRIGlobal 12.RD 12.RD Subproject 2:Notification of Toxic Exposure (NOTE) Support for Responsive Optical Materials Research PHILR00001B RAZCO0001117401 Philips Research Azimuth Corporation 12.RD 12.RD 12.RD 12.RD Symplectic: High Temp Fracture Mechanics Task Orders 1-6, Remote Surveillance, Energy Management, and Building Fault Detection Analytics Testing & Evaluation for Soldier-Device Teaming Compatibility, Vulnerability, and Durability in Emergent Situations (IDIQ Tasks) The Battle for Hearts and Minds: An Empirical Framework to Identify the Influence of Information Operations Subaward 39G2914 30175, 30177, 30178, 30179, 30181, 30185 Georgia Southern University Research and Service Foundation, Inc. US Ignite RNORT000162741A Northeastern University RUNOH000172940A University of Houston 12.RD 12.RD 12.U02 12.U03 12.U04 12.U05 12.U06 Treatment of per- and polyfluoroalkyl substances using novel reactive electrochemical membrane systems based on titanium suboxide materials Virtual Inst Cyber and Electro Spectrum Research Sale of Forest Products Work Order 18 Dental Materials 2023-2024 NSA NCU Training Range Aiken Cyber Challenge FY23 2023 DoD CySP Recruitment W912HQ20C0032 MSU00001 486Timber FTGOR00152 H98230-23-P-0824 H98230-23-P-0290 H98230-23-1-0196 Mississippi State University 12.U07 Visiting Professorship at the US War College Center 39G3018 Georgia Southern University Research and Service Foundation, Inc. 12.U08 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 Housing 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 14.239 Home Investment Partnerships Program 14.241 Housing Opportunities for Persons with AIDS Economic Development Initiative, Community Project Funding, and 14.251 Miscellaneous grants 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 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers 14.900 Lead Hazard Reduction Grant Program Total Department of Housing and Urban Development COVID-19 COVID-19 Department of the Interior 15.069 15.247 15.248 15.248 Zoonotic Disease Initiative Wildlife Resource Management National Landscape Conservation System National Landscape Conservation System Arkansas Game and Fish Commission University of California, Davis 15.424 15.605 15.608 15.611 Marine Minerals Activities Sport Fish Restoration Fish and Wildlife Management Assistance Wildlife Restoration and Basic Hunter Education and Safety University of Louisiana at Lafayette 15.611 15.611 15.611 Wildlife Restoration and Basic Hunter Education and Safety Wildlife Restoration and Basic Hunter Education and Safety Wildlife Restoration and Basic Hunter Education and Safety Arkansas Game and Fish Commission Kansas Department of Wildlife and Parks Louisiana Department of Wildlife and Fisheries 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 "SCON-00000529" $33,505 $1,787,313 "RBP*782-111137-1" "DTRA CONTRACT HQ0034209PT042" "2385404UGAD3" $68 $29,000 -$53,512 -$1 $1,787,313 $1,787,313 $1,787,313 $1,787,313 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-20" "HZPHQMVF4WM3" "555093-78053" "R-24-0129" $26,814 $209,935 $192,321 $74,253 $1,787,313 $1,787,313 $1,787,313 $1,787,313 Research and Development Research and Development Research and Development Research and Development "FA8750-19-3-1001" $92,864 $8,529 $141,353 $169,148 $8,529 $16,679 $9,600 $8,973 $71,271 $1,787,313 $1,787,313 $8,529 $16,679 $9,600 $8,973 $71,271 Research and Development Research and Development N/A N/A N/A N/A N/A "63828383-21" $172,824 $172,824 N/A $2,513,714 $2,513,714 N/A $201,314,600 $1,058,775,884 $61,838,675 $40,000,000 $101,838,675 $1,032,957 $680,278 $62,646,884 $42,122,061 $5,693,844 $9,472,922 $38,572,419 $5,027,764 $1,000,000 $20,652,466 $13,439,259 $1,798,649 $445,757 $149,639,353 $928,533 $1,186,298 $354,339,444 $1,032,957 $680,278 $104,768,945 $104,768,945 $15,166,766 $15,166,766 $38,572,419 $5,027,764 $1,000,000 $20,652,466 $13,439,259 $1,798,649 $445,757 $149,639,353 $928,533 $1,186,298 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 Housing Voucher Cluster Housing Voucher Cluster N/A "2023253" "A211429S001A01" "330177-05" "3767" "W-134-R-1" "PO2000827068" $8,316 $15,743 $26,319 $23,472 $37,491 $10,133,713 $110,743 $41,746,477 $318,574 $172,982 $298,255 $8,316 $15,743 $49,791 $49,791 $37,491 $10,133,713 $110,743 $42,796,876 $42,796,876 $42,796,876 $42,796,876 Research and Development Research and Development 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 Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $150,567,886 $150,567,886 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $51,880,190 $0 $51,880,190 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-33 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 15.611 15.611 15.611 15.611 15.615 15.616 15.622 15.628 15.628 15.630 15.630 15.631 15.631 15.631 15.634 Wildlife Restoration and Basic Hunter Education and Safety Wildlife Restoration and Basic Hunter Education and Safety Wildlife Restoration and Basic Hunter Education and Safety Wildlife Restoration and Basic Hunter Education and Safety Cooperative Endangered Species Conservation Fund Clean Vessel Act Sportfishing and Boating Safety Act Multistate Conservation Grant Multistate Conservation Grant Coastal Coastal Partners for Fish and Wildlife Partners for Fish and Wildlife Partners for Fish and Wildlife State Wildlife Grants 15.634 15.634 15.634 15.634 15.654 15.655 15.655 15.657 15.657 State Wildlife Grants State Wildlife Grants State Wildlife Grants State Wildlife Grants 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 15.657 15.660 15.660 15.660 15.660 15.663 15.663 15.664 15.664 15.670 Endangered Species Recovery Implementation Candidate Species Conservation 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 15.678 15.678 15.684 15.684 15.684 Cooperative Ecosystem Studies Units Cooperative Ecosystem Studies Units White-nose Syndrome National Response Implementation White-nose Syndrome National Response Implementation White-nose Syndrome National Response Implementation 15.805 15.805 15.807 15.808 15.812 15.815 15.815 15.820 15.820 15.904 15.904 15.904 15.916 15.922 15.923 15.928 15.929 15.929 Assistance to State Water Resources Research Institutes Assistance to State Water Resources Research Institutes Earthquake Hazards Program Assistance U.S. Geological Survey Research and Data Collection Cooperative Research Units National Land Remote Sensing Education Outreach and Research National Land Remote Sensing Education Outreach and Research National and Regional Climate Adaptation Science Centers 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 Battlefield Land Acquisition Grants Save America's Treasures Save America's Treasures Additional Award Identification (Optional) Name of Funder Pass-Through Entity North Carolina Wildlife Resources Commission State of Indiana State of Indiana University of Nebraska-Lincoln American Fisheries Society Longleaf Alliance Austin Peay State University Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation North Carolina Wildlife Resources Commission South Carolina Department of Natural Resources Utah Department of Natural Resources 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 Longleaf Alliance Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Georgia Southern University Research and Service Foundation, Inc. AmericaView AmericaView North Carolina State University University of Massachusetts Friends of GA State Park 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 "WM-0378" "39843" "48665" "26-6238-6001-662" "F23AP00490-00" "21.2022.00.00" "C-23-0930" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $44,605 $515,007 $51,636 $167,191 $40,682 $1,079 $2,415,983 $18,639 $528,983 $74,798 $130,783 $25,492 $43,989 $160,774 $2,156 $5,921 $1,732,787 $42,796,876 $42,796,876 $42,796,876 $42,796,876 $2,415,983 $18,639 $528,983 $205,581 $205,581 $69,481 $69,481 $168,851 $168,851 $168,851 $1,809,439 Cluster Name Research and Development Research and Development Research and Development Research and Development 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 N/A "39G3147" "431745" "WM-0373" "SCDNRFY2022040" "221705" $13,049 $5,771 $5,040 $52,792 $107,092 $83,777 $111,845 $138,254 $6,647 $1,809,439 $1,809,439 $1,809,439 $1,809,439 $107,092 $195,622 $195,622 $166,926 $166,926 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" "36.2023.00.00" $7,083 $22,025 $27,052 $67,603 $7,083 $14,331 $53,563 $14,797 $25,848 $137,403 $39,324 $166,926 $116,069 $116,069 $116,069 $116,069 $68,360 $68,360 $163,251 $163,251 $39,324 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 "39G0681" "431580" "431698" $688 $40,047 $64,941 $42,741 $570 $40,735 $40,735 $108,252 $108,252 $108,252 Research and Development Research and Development N/A Research and Development Research and Development "39G3069" "AV18-GA-01" "AV23-GA-01" "PAMP24000637SA0" "22016275B00" "GA-ST02-040820-PCI" $31,469 $2,495,243 $168,001 $22,248 $183,195 $55,247 $698,494 $125,925 $9,866 $14,518 $5,880 $14,999 $7,250 $9,495 $1,012,966 $3,277,421 $20,826 $1,667 $168,001 $200,000 $135,543 $205,443 $205,443 $55,247 $698,494 $125,925 $24,384 $24,384 $20,879 $20,879 $1,029,711 $1,029,711 $1,029,711 $3,277,421 $20,826 $1,667 $168,001 $335,543 $335,543 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 N/A N/A Research and Development Research and Development N/A N/A Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 C-35 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 15.945 15.945 15.945 15.945 15.945 Cooperative Research and Training Programs Resources of the National Park System Cooperative Research and Training Programs Resources of the National Park System Cooperative Research and Training Programs Resources of the National Park System Cooperative Research and Training Programs Resources of the National Park System Cooperative Research and Training Programs Resources of the National Park System Georgia Southern University Research and Service Foundation, Inc. Kansas State University University of Tennessee 15.954 National Park Service Conservation, Protection, Outreach, and Education 15.957 Emergency Supplemental Historic Preservation Fund 15.RD Life Cycle Cost Analysis 15.RD MMC-Intern Program for Diversi 15.RD Situ Monitoring of Soil & Groundwater 15.U09 Community Education & Outreach 15.U10 Army Education Outreach Program Total Department of the Interior W912HZ-23-P-0087 MMC-2611-48 BOA No. 1066 480801-19G18 2098-20-48 FY2020 Georgia Southern University Research and Service Foundation, Inc. Battele Savannah River Morehouse School of Medicine Academy of Applied Science 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 16.045 Community-Based Violence Intervention and Prevention Initiative 16.123 Community-Based Violence Prevention Program 16.320 Services for Trafficking Victims Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and 16.525 Stalking on Campus Enhanced Training and Services to End Violence and Abuse of Women Later in 16.528 Life 16.540 Juvenile Justice and Delinquency Prevention 16.543 Missing Children's Assistance 16.548 Delinquency Prevention Program 16.550 State Justice Statistics Program for Statistical Analysis Centers 16.554 National Criminal History Improvement Program (NCHIP) National Institute of Justice Research, Evaluation, and Development Project 16.560 Grants National Institute of Justice Research, Evaluation, and Development Project 16.560 Grants COVID-19 Fulton County RTI International 16.560 16.560 16.560 16.575 16.575 16.576 16.582 16.582 16.582 16.585 16.588 16.590 16.593 16.601 16.607 16.607 16.609 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 Crime Victim Assistance 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 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 Bulletproof Vest Partnership Program Bulletproof Vest Partnership Program Project Safe Neighborhoods Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Urban Institute Criminal Investigations and Network Analysis Center (CINA) National Association of VOCA Assistance Administrators RTI International 16.710 16.710 16.726 16.735 16.738 16.741 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 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-36 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "39G0668" "A230215S001" "A240809S001" $13,385 $8,130 $538,513 $31,432 $10,574 $602,034 $602,034 $602,034 $602,034 $602,034 N/A N/A Research and Development Research and Development Research and Development "39G4159" "v2133-48" "2230-48" "2098-20-48" $291,013 $3,552,421 $33,990 $1,323,285 $20,194 $17,139 $26,022 $2,256 $638 $67,364,360 $33,990 $1,323,285 $63,355 $63,355 $63,355 $2,256 $638 Research and Development N/A Research and Development Research and Development Research and Development N/A N/A "CON016760" "1-312-0217204-65712L" $729,682 $40,964 $59,156 $33,382 $64,395 $1,066,238 $200,125 $762,014 $239,644 $85,505 $60,680 $62,772 $153,177 $145,565 $82,318 $1,408,173 $737,344 $220,458 $191,588 $600,000 $3,453 $307,207 $762,014 $239,644 $85,505 $60,680 $62,772 $153,177 $145,565 $82,318 $1,408,173 $737,344 $220,458 $191,588 $600,000 $344,538 $344,538 N/A Research and Development 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 Research and Development "39G4240" "431707" "101749-0001-GTARC-01" "CON018249" "CAP 24-1499" "XDBNQVHXHJK7" $38,802,138 $542,857 $2,762,600 $612,999 $6,663 $189,425 $18,908 $15,842 -$872 $42,329,245 $4,293 $6,754,193 $4,949 $687,068 $5,871 $885,910 $3,974,678 $112,844 $879,501 $100,476 $2,426 $95,102 $263,836 $344,538 $344,538 $344,538 $42,333,538 $42,333,538 $6,754,193 $697,888 $697,888 $697,888 $885,910 $3,974,678 $112,844 $879,501 $100,476 $97,528 $97,528 $263,836 Research and Development Research and Development Research and Development 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 N/A "39G2015" $29,754 $1,134,076 N/A $1,104,322 $1,134,076 N/A -$9,053 -$9,053 N/A $122,969 $152,193 $152,193 N/A $2,413,137 $5,527,251 $5,527,251 N/A $2,724,670 $2,724,670 N/A Cluster Total $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 C-37 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 16.742 Paul Coverdell Forensic Sciences Improvement Grant Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity 16.745 16.753 16.754 16.812 16.827 16.828 16.833 16.833 16.833 16.836 Criminal and Juvenile Justice and Mental Health Collaboration Program Congressionally Recommended Awards Harold Rogers Prescription Drug Monitoring Program Second Chance Act Reentry Initiative Justice Reinvestment Initiative Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project HOPE National Sexual Assault Kit Initiative National Sexual Assault Kit Initiative National Sexual Assault Kit Initiative Indigent Defense Fulton County RTI International 16.838 16.839 16.922 16.RD 16.RD 16.RD 16.U11 Comprehensive Opioid, Stimulant, and other Substances Use Program STOP School Violence Equitable Sharing Program FY22 Palm Print Scanning Solutions Large Scale Collection of Unconstrained Face and Iris Datasets in Rural and Urban Environments (Phase 2) On Assessing Iris Recognition Performance in the Presence of Ocular Diseases DHS ICE/SLOT OT 16.U12 GOV TASK FORCE 16.U13 CJCC VAW&DOM VIOL 16.U14 DEA overtime 16.U15 FBI Overtime agreements Total Department of Justice RWVUR000151640A SWVUR000150780A SWVUR000132830A FS 11404, 13401 FS 11001,11101,11201,11301,114 01,30150,36388,36488 FS 36338, 36438 29001 Fund Source 21194 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 17.258 WIOA Adult Program 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 17.259 17.259 17.259 WIOA Youth Activities WIOA Youth Activities WIOA Youth Activities 17.259 WIOA Youth Activities 17.259 WIOA Youth Activities 17.259 17.259 17.261 17.270 17.271 17.273 17.274 WIOA Youth Activities WIOA Youth Activities Workforce Data Quality Initiative (WDQI) Reentry Employment Opportunities Work Opportunity Tax Credit Program (WOTC) Temporary Labor Certification for Foreign Workers YouthBuild 17.277 WIOA National Dislocated Worker Grants / WIA National Emergency Grants COVID-19 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 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 Three Rivers Regional Commission Southern Georgia Regional Commission 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 "J3Y1XYZYUFQ5" "12-312-0217208-66177L" "09-097IIII-UGA" "09097NNN" "09097EEEEUGA" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $625,625 $625,625 $737,602 $128,849 $745,153 $28,021 $251,467 $100,530 $128,849 $745,153 $28,021 $251,467 $100,530 $94,412 $483,095 $108,108 $631,449 $918,319 $25,797 $138,602 $108,108 $1,575,565 $1,575,565 $1,575,565 $138,602 $413,593 $543,257 $1,292,826 $1,301,551 $543,257 $1,292,826 $1,301,551 $96,408 $90,444 -$2,928 $90,444 -$3,036 $12,430 $90,444 $12,430 Cluster Name 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 Research and Development Research and Development N/A $2,012,667 $2,012,667 N/A $143,227 $143,227 N/A $190,038 $190,038 N/A $197,959 $197,959 N/A $49,375,432 $80,209,624 "wd1817.2" "WIOA1" "WIOA-AD-2024" "3552A" "01-15-108-CA1" "82717001" "11-15-16-08-015`" "23-04 A001" "FY23WCGWD" "FY2023" "WIOA-OSY-2024" "3552Y" "01-15-20-989" "23-04 Y001, Y002" "270529166B" "23-04 Q001" $1,782,754 $16,534,416 $17,550,385 $1,723,395 $11,527,866 $3,664,135 $472,360,588 $1,868,020 $1,906,754 $298,934 $18,252,266 $188,405 $176,452 $882,834 $384,770 $257,888 $258,936 $596,460 $121,588 $9,792 $19,061,589 $263,539 $122,095 $511,576 $114,915 $303,508 $869,352 $1,343,915 $606,706 $572,121 $2,315 $23,270 $1,723,395 $11,527,866 $476,024,723 $476,024,723 $1,868,020 $1,906,754 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $21,418,533 $20,387,014 $20,387,014 $20,387,014 $20,387,014 $20,387,014 $20,387,014 $20,387,014 $869,352 $1,343,915 $606,706 $572,121 $2,315 $6,504,372 N/A Employment Service Cluster N/A N/A N/A N/A 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 Cluster Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $15,466,081 $0 $0 $0 $0 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $0 $0 $0 $0 $0 $0 C-39 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 17.277 17.278 17.278 WIOA National Dislocated Worker Grants / WIA National Emergency Grants WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker Formula Grants 17.278 WIOA Dislocated Worker Formula Grants 17.278 WIOA Dislocated Worker Formula Grants 17.278 17.278 17.280 17.280 17.285 17.287 17.289 WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker Formula Grants WIOA Dislocated Worker National Reserve Demonstration Grants WIOA Dislocated Worker National Reserve Demonstration Grants Registered Apprenticeship Job Corps Experimental Projects and Technical Assistance Community Project Funding/Congressionally Directed Spending 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 Academic Exchange Programs - Undergraduate Programs 19.009 19.009 19.017 19.017 Academic Exchange Programs - Undergraduate Programs Academic Exchange Programs - Undergraduate Programs Environmental and Scientific Partnerships and Programs Environmental and Scientific Partnerships and Programs 19.019 19.019 19.040 19.040 International Programs to Combat Human Trafficking International Programs to Combat Human Trafficking Public Diplomacy Programs Public Diplomacy Programs 19.345 International Programs to Support Democracy, Human Rights and Labor 19.408 Academic Exchange Programs - Teachers 19.408 Academic Exchange Programs - Teachers 19.421 Academic Exchange Programs - English Language Programs 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 20.109 20.109 20.109 20.109 Air Transportation Centers of Excellence Air Transportation Centers of Excellence Air Transportation Centers of Excellence Air Transportation Centers of Excellence Air Transportation Centers of Excellence 20.109 Air Transportation Centers of Excellence 20.109 20.109 Air Transportation Centers of Excellence Air Transportation Centers of Excellence Additional Award Identification (Optional) Name of Funder Pass-Through Entity Middle Georgia Consortium, Inc. Northeast Georgia Regional Commission Northwest Georgia Regional Commission Southern Georgia Regional Commission Three Rivers Regional Commission Georgia Southern University Research and Service Foundation, Inc. World Learning, Inc. IREX IREX IREX Kennesaw State University Research and Service Foundation World Learning, Inc. Venturewell Venturewell International Labour Organization IREX IREX FHI 360 American University of Beirut COVID-19 Arizona State University Chatham Area Transit Authority (CAT) Florida Institute of Technology National Academy of Sciences National Academy of Sciences National Academy of Sciences Texas A&M Transportation Institute The National Academies of Sciences, Engineering, and Medicine University of California, Davis 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 "WIOA-DW-2024" "3552D" "136211" "23-04 D001" "581656795" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $6,012,035 $26,258,513 $6,481,102 $322,943 $30,273,630 $6,504,372 $31,205,165 $31,205,165 $133,623 $31,205,165 $102,291 $31,205,165 $84,365 $57,372 $315,306 $93,216 $174,370 $435,016 $146,103 $1,424 $31,205,165 $31,205,165 $267,586 $267,586 $435,016 $146,103 $1,424 Cluster Name N/A WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster WIOA Cluster N/A N/A N/A N/A Research and Development "63828383-3" $68,222,468 $132,817 $31,326 $99,542 $1,285,463 $230,116 $3,938,215 $582,527,859 $263,685 $263,685 $263,685 $1,285,463 $230,116 $3,938,215 N/A Research and Development N/A N/A N/A Employment Service Cluster "CBPSA20-SAVSU01" "CON018605" "FY23YALICLUGA04" "FY24YALICLUGA05" "431634" "IDEAS22-GAGwinnett01" "210626" "23961" "40426630" "CON017849" "CON018304" "CON018809" "144348" $3,916,021 $1,034,906 $115,863 $5,066,790 $4,249 $15,023 $24,097 $36,998 $166,642 $25,132 $3,388 $13,566 $24,000 -$50 $53,819 $6,610,018 $249,799 $1,707,855 $867,315 $233,579 $244,861 $15,121 $82,484 -$96,075 $164,210 $159,224 -$282 $10,604,973 $289,095 $289,095 $289,095 $289,095 $289,095 $289,095 $289,095 $289,095 $23,950 $23,950 $6,663,837 $6,663,837 $1,957,654 $1,957,654 $867,315 $478,440 $478,440 $15,121 $82,484 -$96,075 $323,434 $323,434 -$282 N/A 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 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 "132631" "152404" "151960" "144434" "150058" "153761" "151905" "151855" "202042" $37,708,677 $20,174 $1,117,713 $37,833,245 $20,174 -$15,553 $7,569,003 $289,661 $185,219 $63,191 $150,663 $47,546 $36,781 $51,154 $226,607 $37,853,419 $37,853,419 $8,763,433 $8,763,433 $8,763,433 $8,763,433 $8,763,433 $8,763,433 $8,763,433 $8,763,433 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 $8,763,433 $8,763,433 Research and Development Research and Development Cluster Total $0 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $73,010,712 $0 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $15,466,081 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-41 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 20.109 20.109 20.109 20.109 20.109 20.109 20.200 20.200 20.200 20.200 20.205 20.205 20.205 20.205 Federal Awarding Agency/Program Title Air Transportation Centers of Excellence Air Transportation Centers of Excellence 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 Highway Research and Development Program 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 20.205 20.205 20.205 20.205 20.205 20.205 20.215 20.215 20.218 20.219 20.232 20.235 20.237 20.325 20.500 20.505 20.507 20.507 20.507 20.507 20.509 20.509 20.513 20.513 20.513 20.522 20.525 20.526 20.526 20.528 20.529 20.530 20.600 20.600 20.600 20.600 20.600 20.600 20.614 20.615 20.616 20.700 Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Planning and Construction Highway Training and Education Highway Training and Education 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 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 COVID-19 -Formula Grants for Rural Areas and Tribal Transit Program Formula Grants for Rural Areas and Tribal Transit Program 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 State of Good Repair Grants Program 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 State and Community Highway Safety State and Community Highway Safety State and Community Highway Safety State and Community Highway Safety 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Florida University of Florida University of Florida University of Florida University of Texas at Arlington University of Texas at Austin COVID-19 Iowa State University Oklahoma State University Southern Methodist University Atlanta Regional Commission Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation University of California, Davis University of Florida University of Illinois at UrbanaChampaign University of Maryland, Baltimore County University of Memphis University of Florida COVID-19 COVID-19 COVID-19 COVID-19 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-42 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "139703" "148920" "151899" "151912" "151458" "202056" "204063" "138632" "202087" "WVMETVAGGBU5" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $28,106 $8,763,433 $27,933 $8,763,433 $5,935 $8,763,433 $17,842 $8,763,433 $38,832 $8,763,433 $40,513 $8,763,433 $1,886,339 $3,481,238 $3,566,630 $22,680 $3,566,630 $31,837 $3,566,630 $30,875 $3,566,630 $1,655,589 $46,667,962 $1,955,518,491 $150,167 $1,955,518,491 $15,947 $169,844 $1,955,518,491 $67,240,040 $1,907,899,788 $1,955,518,491 Cluster Name 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 Research and Development N/A "63828383-4" "431753" "132605" "146137" "141737" "148676" "A24-0045-S001" "146078" "431628" "431687" "431705" "431735" $95,779 $1,813,706 $2,198,703 $3,742,336 $1,320,686 $10,129,023 $6,248,093 $18,293,200 $1,312,247 $8,429,922 $6,247,357 $12,352,689 $724,259 $238,309 $31,868 $208,734 $8,929 $56,131 $64,448 $22,311 $129,269 $15,868 $16,614,085 $1,910,245 $777,548 $104,366 $78,936 $675,919 $2,198,703 $4,045,313 $5,715,761 $1,320,686 $14,468,265 $10,130,733 $19,650,386 $22,775,666 $1,312,247 $34,131 $10,074,251 $27,767 $78 $1,204,594 $6,427,454 $156,556 $304,796 $100,410 $6,175 $96 $5,939 $28,312 $6,907 $14,047,751 $199,488 -$810 $10,765,483 $1,301,422 $1,955,518,491 Research and Development $1,955,518,491 $1,955,518,491 $1,955,518,491 Research and Development Research and Development Research and Development $1,955,518,491 Research and Development $1,955,518,491 $1,955,518,491 $145,137 $145,137 $16,614,085 $1,910,245 $777,548 $104,366 $78,936 $675,919 $2,198,703 Research and Development Research and Development N/A 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 $4,045,313 $31,635,445 $31,635,445 $31,635,445 $31,635,445 $42,426,052 $42,426,052 $11,420,629 $11,420,629 $11,420,629 $27,767 $78 N/A Federal Transit Cluster Federal Transit Cluster Federal Transit Cluster Federal Transit Cluster N/A N/A Transit Services Programs Cluster Transit Services Programs Cluster Transit Services Programs Cluster N/A Federal Transit Cluster $7,632,048 Federal Transit Cluster $7,632,048 Federal Transit Cluster $156,556 $304,796 $100,410 $14,095,180 N/A N/A N/A Highway Safety Cluster $14,095,180 Research and Development $14,095,180 Research and Development $14,095,180 Research and Development $14,095,180 $14,095,180 Research and Development Highway Safety Cluster $199,488 -$810 $10,765,483 $1,301,422 N/A N/A Highway Safety Cluster N/A Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $16,693,021 $0 $0 $0 $16,693,021 $0 $41,466,274 $0 $41,466,274 $41,466,274 $41,466,274 $41,466,274 $0 $0 $11,420,629 $11,420,629 $11,420,629 $0 $41,466,274 $41,466,274 $41,466,274 $0 $0 $0 $24,819,409 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $24,819,409 $0 $0 $24,819,409 $0 C-43 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 20.701 University Transportation Centers Program 20.701 University Transportation Centers Program 20.701 20.701 University Transportation Centers Program University Transportation Centers Program 20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants 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 21.009 Volunteer Income Tax Assistance (VITA) Matching Grant Program 21.016 Equitable Sharing 21.023 COVID-19 -Emergency Rental Assistance Program 21.026 COVID-19 -Homeowner Assistance Fund 21.027 COVID-19 -Coronavirus State and Local Fiscal Recovery Funds 21.027 COVID-19 -Coronavirus State and Local Fiscal Recovery Funds 21.027 21.027 21.027 21.029 COVID-19 -Coronavirus State and Local Fiscal Recovery Funds COVID-19 -Coronavirus State and Local Fiscal Recovery Funds COVID-19 -Coronavirus State and Local Fiscal Recovery Funds COVID-19 -Coronavirus Capital Projects Fund 21.031 State Small Business Credit Initiative Technical Assistance Grant Program 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 General Services Administration 39.003 Donation of Federal Surplus Personal Property 39.RD BRIDGE CONTRACT 39.RD CHIMERA TRI-A SV PRE-ITEA 39.RD HUMANS FACTOR SUPPORT OF 39.RD JMPS/ FALCONVIEW SUSTAINMENT FOPR USAF LEGACY IT SYSTEM/WEB APPLICATIONS SUPPORT, ENHANCEMENT 39.RD AND MODERNIZATI Total General Services Administration Library of Congress 42.010 Teaching with Primary Sources 42.014 Affiliate Centers for the Book Programming Grants 42.U16 Community Assets Support of Teaching and Learning Total Library of Congress National Aeronautics and Space Administration 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 43.001 Science Science Additional Award Identification (Optional) Name of Funder Pass-Through Entity Missouri University of Science and Technology Missouri University of Science and Technology North Carolina Agricultural and Technical State University Texas A&M University 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. Southeast Georgia Health System D9941 D8897 GS05Q17BMD000447QFLA20F0135 D9661 DA090 Jacobs Technology, Inc. Dynetics, Inc. Northrop Grumman Corporation ManTech Advanced Systems International, Inc. WAYNEU00002 Georgia Southern University Research and Service Foundation, Inc. Waynesburg University SETI Institute Analytical Mechanics Associates, Inc. Analytical Mechanics Associates, Inc. Analytical Mechanics Associates, Inc. Analytical Mechanics Associates, Inc. Arizona State University Auburn University Bay Area Environmental Research Institute California Institute of Technology 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 "141379" "144725" "270204D" "202057" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $45,250 $509,726 $184,315 $509,726 $140,133 $140,028 $509,726 $509,726 $182,552,479 $574,117 $4,235,116 $6,926 $174,939 $299,992 $2,158,117,585 $574,117 $4,235,116 $6,926 $174,939 $299,992 Cluster Name Research and Development Research and Development Research and Development Research and Development N/A N/A Research and Development N/A N/A "22-0328" $2,500 $76,056 $444,275 $44,336,871 $111,078,590 $1,315,572 $151 $76,056 $444,275 $44,336,871 $111,078,590 $699,019,438 $699,019,438 Research and Development N/A N/A N/A N/A N/A "39G2957" "1" $571,347,822 $7,266,930 $578,617,252 $142,375 $57,374 $697,503,966 $7,464,350 $1,043,524 $863,463,104 $699,019,438 $699,019,438 $699,019,438 $7,464,350 $1,043,524 Research and Development Research and Development N/A N/A N/A $1,809,416 $1,820,457 $1,820,457 N/A $843,916 $1,219,420 $1,219,420 N/A $2,653,332 $3,039,877 "B1244010003" "DI-SC-16-01" "5300027015 R1" "31593-23-TM-S-28478" $2,004,699 $402,889 $40,058 $4,512 $2,172,735 $450,446 $0 $5,075,339 $2,004,699 $3,070,640 $3,070,640 $3,070,640 $3,070,640 $3,070,640 N/A Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 "39G4277" "GRANT NO GA08C0016" "SC 3819" "153778" "153828" "201923" "202444" "153221" "22PHYS209394UGRF" "AGMT DTD 7/14/2022" "1692937" $1,446 $52,120 $4,025 $0 $57,591 $1,531 $23,332 $530,613 $1,085,620 $462,966 $411,946 $185,197 $13,464 $19,625 -$4,663 -$1,897 $1,446 $52,120 $4,025 N/A Research and Development N/A $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 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 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-45 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 43.001 43.001 43.001 43.001 43.001 43.001 43.001 Science Science Science Science Science Science Science Federal Awarding Agency/Program Title 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 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 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 43.002 43.002 43.002 43.002 43.002 43.002 43.003 Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Science Aeronautics Aeronautics Aeronautics Aeronautics Aeronautics Aeronautics Exploration Additional Award Identification (Optional) Name of Funder Pass-Through Entity California Institute of Technology Clemson University Continuum Dynamics, Inc. Cornell University Dartmouth College Florida International University Florida State University Georgia Southern University Research and Service Foundation, Inc. Global Technology Connection, Inc. Honeybee Robotics Jacobs Technology, Inc. Jacobs Technology, Inc. Jacobs Technology, Inc. Jacobs Technology, Inc. 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 Massachusetts Institute of Technology Massachusetts Institute of Technology Northern Arizona University Pennsylvania State University Physical Sciences, Inc. Plasma Processes, LLC SETI Institute Southwest Research Institute Space Dynamics Laboratory Space Dynamics Laboratory Space Telescope Science Institute Space Telescope Science Institute Spelman College Stanford University Stanford University TeamScape, LLC The Johns Hopkins University Applied Physics Laboratory, LLC The National Institute of Aerospace University of Arizona University of Arizona University of California University of California, Riverside University of Central Florida University of Illinois at UrbanaChampaign University of Maryland Foundation, Inc. University of Southern California Vanderbilt University XAnalytix Systems, LLC Crown Consulting, Inc. Jet Propulsion Laboratory North Carolina Agricultural and Technical State University Stanford University 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 "1707390" "2697-204-2016835" "146215" "150338" "146703" "149613" "149625" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $49,988 $16,504,637 $2,060 $16,504,637 $17,076 $16,504,637 $196,349 $16,504,637 $15,214 $16,504,637 $159,792 $16,504,637 $275,661 $16,504,637 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-5" "151283" "154079" "152359" "152863" "153290" "153458" "208980" "210186" "J2N33319FMS" "140616" "144911" "149897" "149941" "153200" "1642652" "1665462" "1695984" "201541" "146406" "146523" "1003545" "146532" "150553" "146119" "SC3923" "100533" "144823" "CP0065524" "145328" "CON012814" "152587" "CON015829" "CON019199" "208861" "208585" "146318" "123194" "136592" "143845" "144500" "149624" "152182" "121328Z6487201" "149280" "146900" "153135" "137186" "141362" "144031" "144059" $1,518,144 $1,769,412 $71,815 $37,607 $48,432 $1,273 $16,156 $167,031 $81,475 $93,679 $49,865 $14,035 $53,202 $7,406 $36,329 $146,669 $139,205 $39,595 $9,732 $5,596 $192,992 $33,402 $82,763 $108,899 -$1,163 $643,447 -$12,038 $7,905 $14,306 $279,642 $31,194 -$227 $92,783 $40,028 $3,581 $113,182 $6,322 $17,070 $48,599 $8,694 $14,562 $51,607 $26,454 $213,408 $332,559 $209,798 $40,576 $81,570 $105,456 $34,983 $9,291,122 $22,367 $3,718,856 $61,067 $60,921 $448,065 $289,864 $107,757 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $16,504,637 $4,601,140 $4,601,140 $4,601,140 $4,601,140 $4,601,140 $4,601,140 $107,757 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-47 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 43.008 43.008 43.008 43.008 43.008 43.008 43.008 43.012 43.012 43.012 43.012 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) Office of Stem Engagement (OSTEM) Office of Stem Engagement (OSTEM) Space Technology Space Technology Space Technology Space Technology Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Prairie View A&M University Auburn University Baylor University 43.012 Space Technology 43.012 Space Technology 43.014 Congressionally Directed Programs Total National Aeronautics and Space Administration New Jersey Institute of Technology University of California, Davis Institute of Museum and Library Services or National Endowment for the Arts or National Endowment for the Humanities or Peace Corps 45.024 Promotion of the Arts Grants to Organizations and Individuals 45.024 Promotion of the Arts Grants to Organizations and Individuals 45.025 Promotion of the Arts Partnership Agreements South Arts, Inc. 45.025 Promotion of the Arts Partnership Agreements 45.025 Promotion of the Arts Partnership Agreements Georgia Council for the Arts 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 Kennesaw State University Research 45.149 Promotion of the Humanities Division of Preservation and Access and Service Foundation West Virginia University Research 45.149 Promotion of the Humanities Division of Preservation and Access Corporation Kennesaw State University Research 45.160 Promotion of the Humanities Fellowships and Stipends and Service Foundation 45.160 Promotion of the Humanities Fellowships and Stipends 45.161 Promotion of the Humanities Research Yale University Promotion of the Humanities Teaching and Learning Resources and 45.162 Curriculum Development Promotion of the Humanities Teaching and Learning Resources and 45.162 Curriculum Development 45.163 Promotion of the Humanities Professional Development 45.163 Promotion of the Humanities Professional Development 45.164 Promotion of the Humanities Public Programs National Writing Project Association of Tribal Archives, 45.164 Promotion of the Humanities Public Programs Libraries, and Museums South Carolina Department of 45.169 Promotion of the Humanities Office of Digital Humanities Natural Resources 45.169 Promotion of the Humanities Office of Digital Humanities 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 Middle Georgia Regional Library 45.313 Laura Bush 21st Century Librarian Program State University of New York 45.313 Laura Bush 21st Century Librarian Program 45.400 Peace Corps' Global Health and PEPFAR Initiative Program Total Institute of Museum and Library Services or National Endowment for the Arts or National Endowment for the Humanities or Peace Corps National Science Foundation 47.041 COVID-19 -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 COVID-19 Rensselaer Polytechnic Institute American Society for Engineering Education Arizona State University AudioT Barnard College BiotecEra, Inc. BSCS Science Learning Carnegie Mellon University Carnegie Mellon 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "63828383-6" "431591" "431592" "140755" "149219" "152452" "CON015047" "140287" $383,342 $2,689,731 $6,432,444 $18,759 $52,596 $170,497 $7,350 $2,876 $158,543 $1,210,771 $96,794 $4,841,993 $265,564 $27,919 $3,480 $602,345 $472,410 $29,145,431 $1,621,392 $1,621,392 $1,621,392 $1,621,392 $1,621,392 $1,621,392 $1,621,392 $5,838,095 $5,838,095 $5,838,095 $5,838,095 $5,838,095 $5,838,095 $472,410 N/A 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 Research and Development N/A "451048" "FY24 P 44" "431686" "23003UG" "431708" "CON-80004293(GR119491)" "ZOR-283604-21" "2035" "R4KMT5FTBBJ7" $960,904 $50,000 $4,986 $2,133 $960,904 $12,000 $6,300 $10,242 $105,565 $8,103 $6,619 $3,829 $29,434 $5,806 $19,290 $16,076 $63,779 $110,979 $578 $6,146 $1,207 $30,913 $54,986 $54,986 $975,037 $975,037 $975,037 $6,300 $130,529 $130,529 $130,529 $130,529 $33,263 $33,263 $5,806 $35,366 $35,366 $174,758 $174,758 $6,724 $6,724 $33,247 $33,247 N/A Research and Development 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 N/A Research and Development N/A Research and Development N/A Research and Development N/A Research and Development "39G2901A" "SCNDR FY2021040" "36695" "RE-95-17-0065-17" $960,904 $1,128 -$1 $5,882,599 $10,811 $4,203 $14,492 -$7,064 $7,361,057 $33,247 $33,247 $5,882,599 $10,811 $18,695 $18,695 -$7,064 Research and Development Research and Development N/A Research and Development N/A N/A Research and Development "CON013861" "152353" "126423" "204801" "138049" "RBIOTRR722231CV" "146667" "151643" "153501" $3,657 $136,902 $16,969 $610,951 $22,874 $23,409 -$4 $25,523 -$8,654 $58,251 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 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 Cluster Total $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-49 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 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 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 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 Engineering Engineering Engineering Additional Award Identification (Optional) Name of Funder Pass-Through Entity Clemson University Computing Research Association Cornell University Cornell University Cornell University CytoRecovery, Inc. Digital Promise Florida International University George Mason University George Mason University George Washington University Georgia Southern University Research and Service Foundation, Inc. Hacks Hackers, Inc. Internet2 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 Mississippi State University New York University North Carolina Agricultural and Technical State University North Carolina State University North Carolina State University Princeton University RotoYe, LLC Stanford University Texas A&M University Texas Tech University Health Sciences Center University of California University of California, Irvine University of California, San Diego University of California, Santa Barbara University of Central Florida University of Illinois at Urbana- Champaign University of Illinois at Urbana- Champaign University of Illinois at Urbana- Champaign 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 Minnesota University of Notre Dame University of South Florida University of Texas at Austin University of Texas at Austin University of Texas at Dallas University of Washington University of Wisconsin - Madison University of Wisconsin - Madison Vertex Aerospace, LLC Virginia Polytechnic Institute and State University Washington University 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 "205346" "203960" "150615" "210805" "210885" "202560" "201966" "148079" "201967" "CON019081" "139628" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $24,653 $36,492,698 $38,420 $36,492,698 $112,906 $36,492,698 $68,556 $36,492,698 $65,031 $36,492,698 $107,954 $36,492,698 $2,043 $36,492,698 $135,339 $36,492,698 $15,696 $36,492,698 $13,220 $36,492,698 -$4,385 $36,492,698 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 "63828383-7" "49100421C0037" "203040" "202150" "431621" "431684" "431714" "431725" "431736" "431752" "146546" "CON012691" "147546" "147506" "151891" "149622" "151619" "151486" "205138" "148099" "CON015029" "151468" "153660" "151002" "153641" "145281" "201290" "204840" "145460" "150903" "152414" "152415" "152849" "208804" "209202" "201874" "151474" "153203" "139153" "148067" "153296" "153525" "151085" "151988" "150970" "153670" "152967" $494,488 $26,405 $16,145 $28,969 $7,827 $70,588 $18,632 $12,337 $65,556 $5,844 $20,835 $39,953 $2,410 $19,394 $2,873 $100,353 $80,771 $125,974 $13,845 $470,434 $31,651 $8,030 $48,344 $147,296 $28,904 $56,533 $21,997 $211,578 $7,416 $163,562 -$181 $53,399 $18,908 $12,040 $17,485 $232 $5,039 $40,695 $57,751 $117,490 $15,282 $123,897 $899,494 $216,709 $118,466 $65,850 $10,174 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 $36,492,698 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-51 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 47.041 47.041 47.049 47.049 Federal Awarding Agency/Program Title Engineering Engineering Mathematical and Physical Sciences Mathematical and Physical Sciences 47.049 47.049 47.049 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 47.050 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 Geosciences Geosciences 47.050 47.050 47.050 47.050 47.050 47.050 47.050 47.050 47.050 47.050 47.070 47.070 47.070 47.070 47.070 47.070 47.070 47.070 47.070 Geosciences Geosciences 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Wichita State University Associated Universities, Inc. Association of University Centers On Disabilities Cornell 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 University of California University of Illinois University of Washington University of Wisconsin - Madison University of Wisconsin - Madison Virginia Polytechnic Institute and State University Catholic University of America Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Marine Biological Laboratory Stanford University Texas A&M AgriLife Extension Service University of California, San Diego University of Nebraska University of Texas at El Paso Woods Hole Oceanographic Institution 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 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 "151482" "SOSPADA-030" "CON017806" "144705" "143394" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $47,458 $36,492,698 $5,479,842 $30,854,255 $36,492,698 $16,006 $21,980,554 $2,399,955 $21,980,554 $2,559 $87,385 $83,902 $21,980,554 $21,980,554 $21,980,554 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-8" "431543" "431571" "431617" "431622" "431643" "431650" "431656" "431657" "431660" "431667" "431718" "151837" "152242" "149487" "142780" "149786" "48050419105" "CON017181" $490,795 $129,227 $16,019 $10,293 $105,020 $65,426 $37,302 $33,581 $49,782 $58,578 $26,216 $9,953 $13,119 $94,564 $42,846 $149,971 $102,180 $154,981 $1,502,611 $16,789,078 $5,034 $444,479 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $21,980,554 $16,805,882 $16,805,882 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-9" "431709" "54655" "62720429211324" "M2203398" "135178" "150514" "153871" "A101553 / 81958900" "145889" "146462" "431590" "431609" "431613" "431641" "431655" "431673" $2,791,299 $32,336 $43,632 $41,600 $30,219 $25,854 -$1,679 $3,791 $10,997 $500,638 $15,668,981 $154,058 $1,615,712 $54,552 $57,867 $90,648 $72,506 $18,315 $6,620 $392,200 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $16,805,882 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-53 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 47.070 Computer and Information Science and Engineering 47.070 Computer and Information Science and Engineering 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 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 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 Computer and Information Science and Engineering 47.070 47.070 47.074 47.074 47.074 47.074 Computer and Information Science and Engineering Computer and Information Science and Engineering Biological Sciences Biological Sciences 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 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Biological Sciences Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Massachusetts Institute of Technology Northeastern University Stanford University University of Arizona University of California University of California, Santa Barbara University of Connecticut University of Illinois at Urbana- Champaign University of Illinois at Urbana- Champaign University of New Mexico University of North Carolina University of Tennessee University of Texas at Austin University of Texas at Austin University of Utah Virginia Polytechnic Institute and State University Arizona State University Arizona State University Arizona State University Cary Institute of Ecosystem Studies Cornell University Cornell University Duke University George Mason University George Washington University Georgia Southern University Research and Service Foundation, Inc. Indiana University Indiana University International Wheat Genome Sequencing Consortium Iowa State 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 Princeton University San Diego State University Research Foundation (SDSURF) Swarthmore College The American Society for Cell Biology University of Arkansas University of California, Irvine University of California, Riverside University of Colorado University of Connecticut University of Kentucky University of North Carolina University of Puerto Rico, Ro Piedras University of Tennessee University of Texas at Austin 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 "431696" "431744" "130858" "145443" "152446" "3034120" "145477" "135065" "CON018751" "134699" "148420" "151420" "141821" "CON015656" "139831" "151341" "145393" "144276" "ASUB00001374" "CON010575" "CON016389" "3354200201912" "20-08" "82640" "333-2684" "E2050637" "18M84" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $54,594 $27,119,829 $695 $27,119,829 $2,299 $4,736 $56,147 $163 $37,742 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $34,393 $50,083 $27,119,829 $27,119,829 $291,219 $27,119,829 $3,931 $65,264 $52,950 $30,946 $91,442 $133,884 $22,850 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $27,119,829 $4,493,117 $39,093 $23,684,920 $11,977 $404,386 $1,260 $12,403 $27,119,829 $27,119,829 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $1,831 $5,859 $180,722 $8,582 $85,639 -$1,223 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 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 "63828383-10" "9665" "CON017339" "TRTech-PGR" "024367A" "431597" "431606" "431611" "431615" "431661" "431700" "SUB0000263" "D115202SA1090A05B399A7802" "202102" "2110604" "UA2020114" "152810" "S-001571" "1550397" "UCHC7145356947" "320000196219011" "510248" "2019-002" "A221338S001" "UTAUSSUB00001304" $8,830 $296,040 $19,147 $14,276 $43,601 $23,333 $84,395 $29,277 $24,360 $42,227 $69,819 $8,830 $47,152 $69,689 $3,988 $15,633 $56,465 $1,529 $172,205 $164 $568,954 $2,777 -$42,595 $38,347 $12,634 $17,116 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 $19,275,813 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-55 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 47.074 Biological Sciences 47.074 47.074 47.074 47.075 47.075 47.075 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 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 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 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 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 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) Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of Washington Virginia Polytechnic Institute and State University COVID-19 COVID-19 Florida Institute of Technology Georgia Southern University Research and Service Foundation, Inc. Howard University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation San Diego State University Research Foundation (SDSURF) Spelman College University of Michigan University of Nevada, Reno University of North Carolina at Charlotte American Chemical Society American Institutes for Research Auburn University Boise State University BSCS Science Learning Clark Atlanta University Clark Atlanta University Clemson University Clemson University Council of Graduate Schools Duke University Florida A&M University Florida State University 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 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 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 "141769" "480953-19105" "AWD-000584" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $3,756 $19,275,813 $2,312,711 $20,363 $16,919,992 $903 $11,214 $13,838 $1,396,304 $19,275,813 $19,275,813 $19,275,813 $4,274,834 $4,274,834 $4,274,834 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "63828383-11" "GRT000511-100023449" "431653" "431711" "CON016353" "CON015133" "140196" "UNR-22-20" "2021045201UGA" "143891" "CON016030" "DMQNDJDHTDG4" "2111549" "203065" "HRD-1826797" "RSP-2018-033-215051-008" "22522062014171" "24542062015586" "CON017050" "148501" "C-5072" "CON009029" $15,016 $429,042 $34,996 $76,975 $15,016 $72,995 $21,701 $5,165 $19,737 $29,667 $13,073 $2,564,153 -$12,963 $5,797,860 $54,238 $20,666 $31,765 $11,166 $61,568 $83,677 $48,443 $102,269 $18,428 $65,342 $23,878 $6,611 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $4,274,834 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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" "CON015815" "431317" "431319" "431544" "431569" "431585" "431618" "431630" "431645" "431647" "431648" "431654" "431669" "431685" "431693" "431712" "431723" -$331 $12,896 $7,032 $453,456 $80,344 $9,417 $45,000 $181,428 $34,035 $103,630 $27,161 $12,896 $17,507 $1,405 $20,342 $5,851 $7,032 $47,583 $41,950 $10,098 $1,600 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-57 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 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 47.076 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 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 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) 47.078 47.078 47.078 Polar Programs Polar Programs Polar Programs 47.079 47.079 Office of International Science and Engineering Office of International Science and Engineering 47.079 47.079 47.083 47.083 47.083 47.083 47.083 47.084 47.084 47.084 47.084 47.084 47.084 47.084 Office of International Science and Engineering Office of International Science and Engineering Integrative Activities Integrative Activities Integrative Activities Integrative Activities Integrative Activities NSF Technology, Innovation, and Partnerships NSF Technology, Innovation, and Partnerships NSF Technology, Innovation, and Partnerships NSF Technology, Innovation, and Partnerships NSF Technology, Innovation, and Partnerships NSF Technology, Innovation, and Partnerships 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 47.084 NSF Technology, Innovation, and Partnerships Determining the Structure of Biological Membranes through Adhesive 47.RD Emulsions 47.RD NATIONAL SCIENCE FOUNDATION PERSONNEL MOBILITY PROGRAM Total National Science Foundation Office of the Director of National Intelligence 54.001 Intelligence Community Centers for Academic Excellence 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 Kent State University Old Dominion University Research Foundation Pennsylvania State University Portland State University Public Broadcasting Service Purdue University TERC, Inc. Texas A&M University University of Connecticut University of Illinois at Urbana- Champaign University of Louisiana at Lafayette University of New Mexico University of North Dakota University of Southern California University of Southern California University of Texas at Austin University of Utah University of Washington Vanderbilt University Virginia Polytechnic Institute and State University Woods Hole Oceanographic Institution Kennesaw State University Research and Service Foundation 1903965 2300601 Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. Arizona State University University of Alabama University of Wisconsin - Madison Earth Mapping International Emory University George Washington University InversAI, Inc. Lehigh University Lehigh University Massachusetts Institute of Technology Pennsylvania State University TEGA Therapeutics, Inc. University of Alabama Arizona State University 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 "431724" "431726" "431729" "431730" "431750" "402139-UGA" "CON018869" "DUE-2229983" "CON015482" "RPBSX000141800A" "10001843009" "12141" "M2304224" "CON013506" "140945" "150148" "03633987DK" "CON015670" "109196415" "SCON-00005359" "UTA18001293" "10051874UG" "UWSC12121" "CON014285" "28151" "147098" "431692" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $6,168 $28,187,120 $38,258 $28,187,120 $17,620 $28,187,120 $16,901 $28,187,120 $33,387 $71,709 $28,187,120 $28,187,120 $1,407 $54,938 $21,148 $30,556 $81,001 $80,374 $42,058 $3,000 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $20,847 $28,187,120 $8,636 $23,407 $10,507 $23,929 $25,159 $2,352 $2,590 $634 $29,833 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $28,187,120 $4,617 $28,187,120 $1,322,490 $20,691 $20,101,710 $28,187,120 $28,187,120 $135,019 $58,982 $421,317 $442,288 $922,587 $922,587 $922,587 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 "63828383-13" $60,433 $512,980 $854,419 $854,419 Research and Development Research and Development "63828383-14" "CON012160" "2023-FVSU335159" "148463" "01-2023" "A825292" "22-S30" "FP00025886" "204804" "208222" "154219" "151442" "AWD00016453" "A230470S002" $98,157 $6,632 $214,406 $17,816,953 $81,496 $199,510 $14,038 $1,238,752 $4,729 $5,211 $657,361 $12,257 $892,444 $68,715 $18,582 $42,292 $40,684 $30,211 $17,714 $119 $53,726 $18,859 $632,613 $15,893 $114,713 $159,792,649 $854,419 $854,419 $1,920,091 $1,920,091 $1,920,091 $1,920,091 $1,920,091 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $1,828,216 $130,606 $130,606 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "148636" $131,931 $2,533,987 Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-59 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Brown University Intel Federal, LLC Raytheon Company SRI International University of Maryland Small Business Administration 59.037 59.037 Small Business Development Centers Small Business Development Centers 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 59.059 Congressional Grants 59.061 State Trade Expansion Total Small Business Administration Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Department of Veterans Affairs 64.015 Veterans State Nursing Home Care 64.028 Post-9/11 Veterans Educational Assistance 64.054 Research and Development 64.054 Research and Development 64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program 64.101 Burial Expenses Allowance for Veterans 64.120 Post-Vietnam Era Veterans' Educational Assistance 64.203 Veterans Cemetery Grants Program 64.RD 64.RD 64.U17 64.U18 64.U19 64.U20 CHARLIE NORWOOD VA MEDICAL CENTER PERSONNEL MOBILITY PROGRAM VA-IPA MVP Local Site Investigator Beta test MVP project VA Personnel Contract Research Contract AU Research Support Personnel Non-Affiliate Use of Core Labs 509D35004 CON014968 MVP050 VA Master Contract 2023 - 2024 AU Research Master Contract 2023 - 2024 ORDER No. 36C24E20N0025 64.U21 AU/VA Core Lab Services Total Department of Veterans Affairs CONTRACT #: 36C24E24D0014 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 66.046 Climate Pollution Reduction Grants Surveys, Studies, Investigations, Training and Special Purpose Activities 66.309 Relating to Environmental Justice Research Triangle Institute 66.419 66.433 Water Pollution Control State, Interstate, and Tribal Program Support State Underground Water Source Protection 66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act Georgia Southern University Research and Service Foundation, Inc. 66.436 66.442 66.444 66.454 66.458 66.460 66.461 66.468 66.472 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 Clean Water State Revolving Fund Nonpoint Source Implementation Grants Regional Wetland Program Development Grants Drinking Water State Revolving Fund Beach Monitoring and Notification Program Implementation Grants National Association of Wetland Managers 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 "151958" "150032" "151589" "150801" "152825" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $55,131 $1,561,834 $2,533,987 -$4,209 $2,533,987 $255,898 $2,533,987 $257,493 $2,533,987 $309,902 $2,533,987 $21,138 $2,533,987 $55,131 $2,533,987 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 "63828383-18" "431699" "431751" "8-310-0219134-67610L" "39G1882" "RNAWM000160050P" $245,873 $245,873 $0 $23,668 $280,410 $1,237,440 $51,460,527 $64,005,524 $168,647 $4,342,020 $213,361 $215,359 $445,804 $64,899 $23,916 $164,385 $143,877 $5,782,268 $21,076,339 $1,571,117 $47,776 $41,370 $772,895 $219,065 $916,810 $666,708 $85,082 $40,487 $34,694 $31,024 $546,783 $2,222 $109,664 $26,162,036 $179,242 $691,848 $328,333 $417,226 $538,962 $29,067 $297,964 $165,576 $81,838 $39,601 $280,410 $1,237,440 $248,958 $51,460,527 $3,870,942 $19,428 $73,344,289 $331,285 $4,939,387 $4,939,387 $4,939,387 $4,939,387 $445,804 $64,899 $188,301 $188,301 $143,877 N/A N/A Research and Development Research and Development N/A Research and Development N/A Research and Development N/A $21,076,339 $1,571,117 $89,146 $89,146 $772,895 $219,065 $916,810 $666,708 $125,569 $125,569 $34,694 $31,024 $546,783 $2,222 $109,664 N/A N/A N/A Research and Development N/A N/A N/A N/A Research and Development Research and Development N/A N/A N/A N/A N/A $179,242 $691,848 $328,333 $417,226 $538,962 $29,067 $297,964 $165,576 Research and Development N/A N/A N/A N/A Research and Development N/A N/A $121,439 Research and Development $121,439 $280,410 $1,237,440 $248,958 $51,460,527 $3,870,942 $19,428 $73,344,289 $331,285 Research and Development N/A N/A N/A N/A N/A N/A N/A N/A $0 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 C-61 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 66.509 66.509 Federal Awarding Agency/Program Title Science To Achieve Results (STAR) Research Program Science To Achieve Results (STAR) Research Program 66.509 66.509 66.511 66.511 66.511 66.511 66.511 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 Office of Research and Development Consolidated Research/Training/Fellowships 66.516 66.605 66.701 66.708 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 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 66.817 66.820 Superfund State and Indian Tribe Core Program Cooperative Agreements State and Tribal Response Program Grants STATE PROGRAMS FOR CONTROL OF COAL COMBUSTION RESIDUALS 66.951 Environmental Education Grants Program 66.RD Trash Free Waters Total Environmental Protection Agency Nuclear Regulatory Commission 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 81.041 81.042 State Energy Program State Energy Program Weatherization Assistance for Low-Income Persons 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 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 Ohio State University Texas Tech University Health Sciences Center Florida A&M University Health Effects Institute Michigan State University Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. RERGX000156210A Kennesaw State University Research and Service Foundation Eastern Research Group, Inc. Kennesaw State University Research and Service Foundation Lawrence Berkeley National Laboratory Advanced Materials Scientia, LLC Ames Laboratory Ames Laboratory Argonne National Laboratory Argonne National Laboratory Argonne National Laboratory Argonne National Laboratory Argonne National Laboratory Batelle Batelle Bert Thin Films, LLC Brookhaven National Laboratory Calabazas Creek Research, Inc. California Institute of Technology California Institute of Technology Consolidated Nuclear Security, LLC Consolidated Nuclear Security, LLC Consolidated Nuclear Security, LLC 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 "SPC-1000005376/ GR124552" "CON017101" "150099" "211106" "RC112945B" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $66,823 $492,786 $161,118 $492,786 $12,679 $28,386 $236,459 $492,786 $492,786 $2,806 $1,585,644 $681,893 $1,585,644 $9,359 $1,585,644 $6,291 $1,585,644 $265,908 $885,295 $1,585,644 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 "39G3017" $9,150 $14,919,908 $22,137 $178,695 $80,888 $1,200,504 $1,466,648 $9,150 $14,919,908 $22,137 $178,695 $80,888 $1,200,504 $1,466,648 Research and Development N/A N/A N/A N/A N/A N/A "39G3021" "431720" "RERGX000156213A" $578 $117,286,734 $45,766 $11,678 $98,610 $1,287,657 $347,512 $578 $107,700 $155,418,797 $57,444 $57,444 $98,610 $1,287,657 $347,512 $578 $107,700 Research and Development Research and Development N/A N/A N/A Research and Development Research and Development "431560" "212006" "151307" "136283" "139090" "149630" "150341" "151731" "151836" "152409" "566467" "644573" "152691" "137719" "GTRC AMT 144752 DTD012-2-2020" "S451338" "S592652" "142494" "153167" "4300172993" $0 $498,797 $10,329,885 $3,001,819 $370,731 $370,731 -$12,354 $83,241 $3,772,682 $11,419,609 $27,074 $21,165,176 $49,477 $59,685 $9,188 $17,846 $35,940 $37,172 $120,492 $154,962 $102,210 $716 -$1,929 $94,845 $44,495 $102 $32,384 $83,927 -$1,110 $73,131 -$133 $370,731 Research and Development -$12,354 $3,855,923 $3,855,923 $11,419,609 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-63 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 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 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity 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. Halliburton Honeywell Federal Manufacturing & Technologies, LLC 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 Johns Hopkins University Kennesaw State University Research and Service Foundation 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 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 Lawrence Livermore National Laboratory Los Alamos National Laboratory Los Alamos National Laboratory 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 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 "4300181384" "AWARD_CONTRACT-3-13034" "147072" "147687" "R1310" "149855" "114668" "140389" "152167" "149077" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $550,792 $38,722,883 $9,408 $38,722,883 $125,647 $38,722,883 $134,389 $38,722,883 $95,444 $38,722,883 $79,149 $38,722,883 $88,568 $38,722,883 $245,106 $38,722,883 -$807 $38,722,883 $332,388 $38,722,883 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 "39G0777A" "75899" "PO-N000049175" "152157" "152477" "N000037174" "143112" "148965" "151789" "153337" "204383" "AWARD_CONTRACT-3-8105" "142415" "431625" "132395" "135723" "142300" "144576" "148304" "149429" "150218" "150534" "209931" "144947" "149912" "150786" "151250" "152563" "210183" "210989" "211977" "146206" "147667" "147801" "202462" "609605" "C2103-547813-CW16680-EP50639" "C33332" "CW19783" "144445" $48,805 $257,726 $163,249 $77,691 $46,112 $571,354 $83,337 $99,718 $2,878 $66,714 $34,878 $130,512 $67,736 $18,230 -$188 $126,764 $79,607 -$34,610 -$54,241 $105,919 $107,878 $66,947 $23,117 $161,437 -$5,337 $80,986 -$1 $25,521 $8,569 $3,143 $1,819 -$15,615 $1,705 $15,268 $49,574 $107 -$9,928 $200,620 $3,706,391 $292,207 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-65 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 81.049 Office of Science Financial Assistance Program 81.049 81.049 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 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 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 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 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 Massachusetts Institute of Technology Massachusetts Institute of Technology NAECO, LLC National Renewable Energy Laboratory National Renewable Energy Laboratory New York University 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 Pennsylvania State University Pennsylvania State University Phillips 66 Company Quest Renewables 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 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-66 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "S5360PO849027" "S6183 PO978141" "AGR DTD 12-05-2022" "153661" "207061" "153851" "140532" "146368" "150991" "152233" "152656" "153074" "153519" "150956" "151398" "145472" "203641" "145940" "138663" "140152" "143624" "145062" "145554" "145786" "146083" "146140" "146149" "146500" "146975" "147281" "147895" "148134" "148743" "149397" "149587" "149732" "149860" "149896" "149922" "149938" "149940" "150216" "150306" "150311" "150698" "151284" "151402" "151749" "151754" "151787" "152060" "152191" "152291" "152292" "152335" "152511" "152582" "152707" "152741" "152999" "153114" "153265" "153538" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $28,400 $38,722,883 $43,683 -$543 $38,722,883 $38,722,883 $8,855 $38,722,883 $33,771 $55,282 $3,035 $38,722,883 $38,722,883 $38,722,883 $122,959 $38,722,883 -$3,203 $38,722,883 $33,064 $38,722,883 $13,424 $38,722,883 -$1,159 $38,722,883 $5,000 $96,291 $150,357 $292,243 $72,882 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $195,256 $179 $17,213 -$2,297 $67,575 $28 -$831 $33,276 $19,501 $23,883 -$1,577 $2,697 $183,614 $165,991 $165,958 $144,439 $86,677 $54,752 $80,860 $266,904 -$23,288 $78,078 $106,960 $34,552 $11,999 $32,710 $20,128 $72,589 $175,219 $104,292 $32,937 $107,457 $78,734 $24,898 $46,816 $55,328 $74,998 $47,843 $54,705 $75,812 $94,745 $7,535 $120,989 $40,653 $49,214 $6,219 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 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 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-67 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 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 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 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 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 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 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 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 SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory SLAC National Accelerator Laboratory Southern Company Spectral Energies, LLC Stanford University Sustainable Manufacturing Innovation Alliance Corporation Texas A&M Research Foundation Texas A&M University Texas A&M University The Scripps Research Institute University of Arizona University of California, Santa Barbara University of Michigan 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 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 "153543" "153914" "153915" "153972" "154105" "201863" "201920" "202349" "202520" "204500" "204901" "204920" "206120" "206602" "207101" "208065" "208321" "209203" "210786" "2167910" "2210321" "2382059" "2484695" "140404" "149643" "149777" "151764" "148204" "148914" "150832" "151963" "151964" "143302" "152835" "202012" "138037" "151813" "152867" "205120" "149822" "152557" "153156" "150785" "152423" "141201" "151354" "UWSC12420/BPO57272" "143247" "115531" "134869" "137694" "142234" "146084" "146615" "147091" "148112" "148287" "149032" "149213" "151217" "151471" "153184" "153646" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $63,570 $38,722,883 $40,000 $38,722,883 $55,000 $38,722,883 $69,918 $38,722,883 $48,804 $38,722,883 $42,091 $38,722,883 $19,716 $38,722,883 $195,433 $38,722,883 $25,258 $38,722,883 $61,799 $38,722,883 $15,403 $38,722,883 $15,504 $38,722,883 $38,221 $38,722,883 $8,217 $38,722,883 $20,169 $38,722,883 $32,891 $38,722,883 $87,348 $38,722,883 $41,280 $38,722,883 $115 $38,722,883 $1,420 $38,722,883 $239 $38,722,883 -$183 $38,722,883 $25,036 $38,722,883 $92,554 $38,722,883 $29,652 $38,722,883 $7,492 $38,722,883 $12,909 $38,722,883 $256,628 $38,722,883 $25,388 $38,722,883 $135,311 $38,722,883 $77,009 $38,722,883 $61,082 -$1,509 $74,876 $94,377 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $100,577 $258,766 $16,298 $13,820 $96,489 $109,741 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $11,054 $189,577 $167,242 -$5,614 $195,743 $45,747 $20,482 $10,023 $176,982 -$36,363 $16,710 -$3,616 $9,263 $50,037 $56,495 $107,659 $30,826 $75,081 $45,000 $7,558 $166,242 $75,284 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 $38,722,883 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 Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-69 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 81.049 81.049 81.049 81.049 81.049 81.049 81.057 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 University Coal Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC UT-Battelle, LLC Vanderbilt University Yale University Florida A&M University 81.057 University Coal Research Georgia Southern University Research and Service Foundation, Inc. 81.086 81.086 81.086 81.087 81.087 81.087 81.087 81.087 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 University of California, San Diego University of Tennessee Arizona State University Bert Thin Films, LLC Electric Power Research Institute Electric Power Research Institute 81.087 81.087 81.087 81.089 81.089 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 Gas Technology Institute (GTI Energy) University of Arkansas University of Illinois at UrbanaChampaign Florida A&M University 81.089 Fossil Energy Research and Development Gas Technology Institute (GTI Energy) 81.089 81.089 81.089 81.104 81.104 81.104 Fossil Energy Research and Development 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 Georgia Southern University Research and Service Foundation, Inc. Global Thermostat Susteon, Inc. Savannah River Remediation, LLC Savannah River Remediation, LLC 81.104 81.106 81.112 81.113 81.113 81.113 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 Defense Nuclear Nonproliferation Research Defense Nuclear Nonproliferation Research Defense Nuclear Nonproliferation Research SRS Community Reuse Organization Southern States Energy Board University of Michigan 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 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Kennesaw State University Research and Service Foundation 81.117 81.121 81.121 81.121 81.121 81.121 81.121 81.122 81.123 81.123 81.128 81.135 81.135 81.135 81.214 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 Electricity Research, Development and Analysis National Nuclear Security Administration (NNSA) Minority Serving Institutions (MSI) Program National Nuclear Security Administration (NNSA) Minority Serving Institutions (MSI) Program Energy Efficiency and Conservation Block Grant Program (EECBG) 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 Kennesaw State University Research and Service Foundation Auburn University Kennesaw State University Research and Service Foundation Texas A&M University Texas A&M University University of North Texas University of Pittsburgh University of Washington 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 "204631" "205280" "205656" "209867" "114108" "153821" "C-5133" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $52,625 $38,722,883 $13,156 $38,722,883 $134,695 $38,722,883 $34,752 $38,722,883 $318,357 $38,722,883 $26,283 $38,722,883 $926 $26,024 Cluster Name Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "39G3079" "705090" "144843" "144353" "205530" "142407" "153595" "144984" "UA2020-190" "148758" "C5161/PO FAM01-000023410" "147642" $165,944 $431,215 $121,833 $25,098 $344,337 $1,666,064 $53,656 $33,033 $2,518,738 $22,682 $64,151 $50,690 $169,474 $1,166 $216,704 $15,706 $1,585,500 $407,800 $26,024 $2,064,057 $2,064,057 $2,064,057 $3,076,638 $3,076,638 $3,076,638 $3,076,638 $3,076,638 $3,076,638 $3,076,638 $3,076,638 $2,323,007 $2,323,007 $2,323,007 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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" "145121" "152336" "DE-DM0005210" "DE-EM0005227" "1998F0586" "00000919" "139589" $3,162,114 $193,691 $38,960 $81,350 $155,500 $163,683 $203,542 $367,437 $328,911 $179,353 $28,032 $4,014,671 $243,941 $2,323,007 $2,323,007 $2,323,007 $890,162 $890,162 $890,162 $890,162 $328,911 $179,353 $4,286,644 $4,286,644 $4,286,644 Research and Development Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development N/A Research and Development Research and Development $181,550 $510,025 N/A $68,488 $510,025 Research and Development "431638" $254,855 $510,025 Research and Development "431758" "147346" "431612" "149112" "150479" "1000004071" "150775" "147292" $402,872 $149,895 $1,086,395 $5,132 $149,858 $1,067,212 $63,157 $71,268 $14,635 $108,170 $340,773 $199,270 $45,920 $27,604 $64,436 $4,037,097 $241,965 $227,088 $510,025 $1,474,300 $1,474,300 $1,474,300 $1,474,300 $1,474,300 $1,474,300 $340,773 $245,190 $245,190 $27,604 $4,343,498 $4,343,498 $4,343,498 $6,589,999 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 N/A N/A Research and Development Research and Development Research and Development N/A Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 C-71 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 81.214 81.254 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD 81.RD Federal Awarding Agency/Program Title Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis Grid Infrastructure Deployment and Resilience Artificial Intelligence based Predictive Modelling for Detection and Monitoring of Groundwater Contamination Augusta Urban Heat Island 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) Coordination of Research within Tims Branch at SRS Crystal Chemistry of Actinide Halides and Chalcogenides Extreme Precipitation in E3SM-MMF Goaltender: Cloud-Based Defense and Response Tools for the DER Ecosystem Mineralogy and cation exchange capacity of F-Area aquifer Real Twin Reinforcing International Nonproliferation Norms and Regimes Against Russian Malign Influence Research services in support of the Center for Bioenergy Innovation that will enable the future bioeconomy Response and force reconstruction methods and piezo excitation for modal testing Scalable Multi-Timescale Analysis Platform Based on System Transient and Dynamic Models Secure Ecosystem Engineering and Design (SEED) Solar Pollinator Habitat and Ecosystem Services in Georgia 81.RD 81.RD SRNS Tims Branch Wetland Scientific Focus Area Subject Matter Experts (SME) in Regulatory and Policy Expertise Additional Award Identification (Optional) TOA-525185-UGA-202401 RBSRA000165410A RUSDE000156480A RLBNL0001129701 RANNT000162450A RBSRA000163930A 652253 RNTES000175980A RBSRA000159590A RUTBA000176960A RBMIX000144870A RUTBA000161800 RNTES000146380A 4F-60141 RUTBA000181180A SUB-2022-10333 RSRNS0001156301 RBSRA000143260A Name of Funder Pass-Through Entity University of Houston-Victoria Batelle Batelle Lawrence Berkeley National Laboratory Argonne National Laboratory Batelle Sandia National Laboratories Batelle UT-Battelle, LLC Batelle UT-Battelle, LLC Sandia National Laboratories Argonne National Laboratory UT-Battelle, LLC Savannah River Nuclear Solutions, LLC Batelle Support for the development and evaluation of cementitious-type materials 81.RD and soils/sediments associated with the Savannah River Site 81.RD THE CENTER FOR BIOENERGY INNOVATION Total Department of Energy RSRRL000141670A RUTBARC284660CV Savannah River Remediation, LLC UT-Battelle, LLC Department of Education 84.002 Adult Education - Basic Grants to States 84.007 Federal Supplemental Educational Opportunity Grants 84.010 Title I Grants to Local Educational Agencies 84.010 Title I Grants to Local Educational Agencies 84.011 Migrant Education State Grant Program 84.011 Migrant Education State Grant Program Title I State Agency Program for Neglected and Delinquent Children and 84.013 Youth National Resource Centers Program for Foreign Language and Area Studies or Foreign Language and International Studies Program and Foreign Language 84.015 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 84.015 and Area Studies Fellowship Program 84.021 Overseas Programs - Group Projects Abroad Baldwin County Public Schools 84.027 84.027 84.031 84.031 84.033 84.038 84.042 84.042 Special Education Grants to States Special Education Grants to States Higher Education Institutional Aid Higher Education Institutional Aid Federal Work-Study Program Federal Perkins Loan (FPL)- Federal Capital Contributions TRIO Student Support Services TRIO Student Support Services Georgia Southern University Research and Service Foundation, Inc. 84.042 84.044 84.044 84.047 84.047 84.047 84.047 TRIO Student Support Services TRIO Talent Search TRIO Talent Search TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound TRIO Upward Bound Georgia Southern University Research and Service Foundation, Inc. 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-72 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "TOA-525185-UGA-202401" "0000604368" "0000579612" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $6,362,911 $1,311 $6,589,999 $1,311 $22,751 $34,608 $4,052,120 $4,052,120 $2,025 $4,052,120 Cluster Name Research and Development N/A Research and Development Research and Development Research and Development "7481316" "3F-60048" "G-SOW-A-02453" "2557042" "0000598849" "CW54216-4000216504" "607646" "RUTBA000161800A" "PO2341393" "4F-60141" "CW55983 / PO 4000220455" "0000448600" "TOA # 0000547765" $256,516 $67,703 $81,070 $23,925 $10,304 $9,060 $43,505 $11,023 $3,284,463 $62,494 $51,526 $10,687 $32,516 $3,247 $55,113 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 $4,052,120 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "SRRA200036" "4000158359" $19,350,769 $318,385 -$328,801 $84,745,677 $4,052,120 $4,052,120 Research and Development Research and Development "3664523/3664524" $2,569,451 $634,530,579 $6,294,491 $522,741 $21,960,477 $16,640,565 $51,275 $649,324,557 $328,080 $8,560,750 $3,039,282 $21,960,477 $16,640,565 $649,375,832 $649,375,832 $8,888,830 $8,888,830 $3,039,282 N/A Student Financial Assistance N/A N/A N/A N/A N/A $1,000 $325,911 N/A $324,911 $337,277 $325,911 $337,277 Research and Development Research and Development "39G2053" $424,286,445 $2,445 $449,162,412 $30,077,958 $287,675 $14,182,514 $7,760,135 $2,464,105 $1,079,919 $449,164,857 $449,164,857 $30,365,633 $30,365,633 $14,182,514 $7,760,135 $3,805,341 $3,805,341 Special Education Cluster (IDEA) Special Education Cluster (IDEA) N/A Research and Development Student Financial Assistance Student Financial Assistance Research and Development TRIO Cluster "39G1783" "431468" "431482" $261,317 $570,955 $2,550,790 $2,493 $1,092,986 $5,589,156 $671 $3,805,341 $3,121,745 $3,121,745 $7,594,504 $7,594,504 $7,594,504 $7,594,504 TRIO Cluster Research and Development TRIO Cluster Research and Development Research and Development TRIO Cluster Research and Development Cluster Total $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $2,079,861,684 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $460,612,780 $460,612,780 $0 $1,699,682,019 $2,079,861,684 $2,079,861,684 $1,699,682,019 $10,599,863 $10,599,863 $1,699,682,019 $10,599,863 $1,699,682,019 $1,699,682,019 $10,599,863 $1,699,682,019 C-73 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 84.047 TRIO Upward Bound 84.047 TRIO Upward Bound 84.047 84.048 84.048 84.063 84.066 TRIO Upward Bound Career and Technical Education -- Basic Grants to States Career and Technical Education -- Basic Grants to States Federal Pell Grant Program TRIO Educational Opportunity Centers 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 CTAE Resource Network, Inc. 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 84.184 84.184 84.184 84.184 84.184 84.187 84.196 84.200 84.200 84.206 84.206 84.215 84.217 84.217 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 School Safety National Activities School Safety National Activities 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 Javits Gifted and Talented Students Education 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 Georgia Southern University Research and Service Foundation, Inc. Winston-Salem State University Clayton County School District COVID-19 Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Purdue University Kennesaw State University Research and Service Foundation 84.217 84.220 84.229 84.263 84.268 84.282 84.287 84.287 TRIO McNair Post-Baccalaureate Achievement Centers for International Business Education Language Resource Centers Innovative Rehabilitation Training Federal Direct Student Loans Charter Schools Twenty-First Century Community Learning Centers Twenty-First Century Community Learning Centers Georgia Southern University Research and Service Foundation, Inc. West Virginia University Research Corporation 84.295 84.305 84.305 84.305 84.305 84.305 84.305 84.305 84.305 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 Corporation for Public Broadcasting American Institutes for Research Arizona State University Arizona State University Michigan State University University of Maryland, Baltimore County University of Memphis University of Minnesota 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 "431663" "431665" "431675" "CTAE6073" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $288,262 $7,594,504 $358,129 $7,594,504 $19,329,973 $262,807 $57,879 $51,065,550 $847,598,861 $399,584 $7,594,504 $51,123,429 $51,123,429 $847,598,861 $399,584 Cluster Name Research and Development Research and Development Research and Development N/A N/A Student Financial Assistance TRIO Cluster "39G1824" "211420A05022023" "152387" "431703" "431704" "19100105-035" "431677" $11,370,297 $1,056,258 $30,875 $151,204 $5,071,229 $98,177 $213,870 $3,093,188 $52,499 $392,978 $103,066 $56,636,930 $559,751 $1,090,964 $114,245 $1,465,504 $46,362 $266,690 $11,447,923 $1,056,258 $1,007,419 $5,062,984 $7,668,418 $671,253 $576,527 $89,794 $470,538 $1,514,062 $1,555,426 $5,714,055 $757,835 $151,241 $44,561 $2,875 $3,457,734 $3,457,734 $3,457,734 $3,457,734 $496,044 $496,044 $56,636,930 $559,751 $1,090,964 $114,245 $1,465,504 $46,362 $266,690 $11,447,923 N/A Research and Development N/A 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) $2,063,677 N/A $2,063,677 $12,731,402 $12,731,402 $3,322,174 $3,322,174 Research and Development N/A N/A N/A Research and Development $3,322,174 Research and Development $3,322,174 $3,322,174 Research and Development Research and Development $1,555,426 $5,714,055 $909,076 $909,076 $47,436 N/A N/A N/A Research and Development N/A $47,436 Research and Development $596,625 $235,022 $492,027 $596,625 $954,119 $954,119 N/A Research and Development TRIO Cluster "39G3043" "H263C190013" "35231-EDU" "CON017576" "CON009851" "CON011261" "CON014020" "CON012630" "CON012616" "CON014851" $1,676,128 $40,689,102 $227,070 $695,954 $161,836 $16,738 $1,185,218,994 $1,751,317 $688 $43,399,254 $67,135 $23,028 $16,987 $8,115 $38,898 $334,527 $38,768 $49,620 $94,211 $954,119 $695,954 $161,836 $16,738 $1,185,218,994 $1,751,317 $43,399,942 $43,399,942 $67,135 $3,611,505 $3,611,505 $3,611,505 $3,611,505 $3,611,505 $3,611,505 $3,611,505 $3,611,505 TRIO Cluster Research and Development Research and Development N/A 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 Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $2,079,861,684 $10,599,863 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $460,612,780 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $10,599,863 $10,599,863 $1,699,682,019 $1,699,682,019 $0 $2,079,861,684 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-75 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 84.305 84.305 84.305 84.305 84.323 84.324 84.324 84.324 84.324 Federal Awarding Agency/Program Title 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity University of North Texas University of Pittsburgh University of Texas at San Antonio Pennsylvania State University Pennsylvania State University University of Massachusetts 84.324 84.324 84.325 84.325 84.325 84.325 84.325 84.325 84.325 84.326 84.326 84.327 84.328 84.334 84.334 84.334 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 Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities 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 Gaining Early Awareness and Readiness for Undergraduate Programs Gaining Early Awareness and Readiness for Undergraduate Programs Gaining Early Awareness and Readiness for Undergraduate Programs University of Miami Medical School East Carolina University Old Dominion University Research Foundation University of Connecticut Vanderbilt University University of Florida Kennesaw State University Research and Service Foundation 84.335 84.335 84.335 Child Care Access Means Parents in School Child Care Access Means Parents in School Child Care Access Means Parents in School Georgia Southern University Research and Service Foundation, Inc. 84.336 84.336 84.336 84.358 84.365 84.366 84.367 84.369 84.371 84.372 84.379 84.379 84.382 84.408 84.411 84.421 84.423 84.423 84.423 84.424 Teacher Quality Partnership Grants Teacher Quality Partnership Grants Teacher Quality Partnership Grants Rural Education English Language Acquisition State Grants Mathematics and Science Partnerships Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) Grants for State Assessments and Related Activities Comprehensive Literacy Development Statewide Longitudinal Data Systems 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 Supporting Effective Educator Development Program Student Support and Academic Enrichment Program Southern Regional Education Board Jackson County School District Kennesaw State University Research and Service Foundation Ohio State University Mercer University 84.425B 84.425C COVID-19 -Discretionary Grants: Rethink K-12 Education Models Grants COVID-19 -Governor's Emergency Education Relief (GEER) Fund COVID-19, 84.425B COVID-19, 84.425C 84.425D 84.425E COVID-19 -Elementary and Secondary School Emergency Relief (ESSER) Fund COVID-19 -Higher Education Emergency Relief Fund (HEERF) Student Aid Portion COVID-19, 84.425D COVID-19, 84.425E 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 "GF200102" "AWD00004408 (070691-1)" "CON014092" "CON014137" "CON018318" "CON017034" "CON013957" "CON017760" "23110100952010" "UCHC7127389375" "61390" "H325A120003" "431448" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $17,272 $3,611,505 $92,525 $3,611,505 $7,915 $3,611,505 $547,478 $2,889,639 $3,611,505 $643,163 $643,163 $691 $823,546 $85,730 $823,546 $218,131 $823,546 $1,302 $823,546 $80,534 $56,001 $461,691 $823,546 $823,546 $812,255 $2,035,756 $595,878 $2,035,756 $64,098 $2,035,756 $208,016 $2,035,756 $137,758 $2,035,756 $87,940 $2,035,756 $13,000 $129,811 $2,035,756 $2,144 $277,546 $275,402 $277,546 $111,033 $339,291 $705,171 $550,731 $339,291 $705,171 $1,973,524 $384,303 $14,264 $1,408,529 $1,973,524 $1,973,524 Cluster Name 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 Research and Development Research and Development N/A N/A Research and Development Research and Development N/A N/A Research and Development N/A "39G4200" "36690" "SJACSRH722421CV" "431251" "CON012019" "420118-DSC" $99,625 $8,195,648 $19,146,965 $78,647,873 $44,527,128 $489,909 $58,580,816 $11,012,702 $158,205,430 $81,803 $348,665 $942,001 $114,262 $1,925,896 $565,442 $8,907,193 $19,975,739 -$345 $82,202,749 $7,987,913 $44,889,814 $111,797 $159,842 $2,650,801 $7,272,738 $14,368 $11,067 $807,856 $57,400 $6,144,554 $333,573 $60,869,251 $4,123,439 $21,525,157 $163,527,422 $1,983,429 $1,372,469 $1,372,469 $1,372,469 $2,605,600 $2,605,600 $2,605,600 $8,907,193 $19,975,739 -$345 $82,202,749 $7,987,913 $44,889,814 $111,797 $2,810,643 $2,810,643 $7,272,738 $14,368 $11,067 $807,856 $6,535,527 $6,535,527 $6,535,527 $60,869,251 $4,123,439 $21,525,157 $163,527,422 $1,983,429 N/A Research and Development N/A N/A Research and Development N/A N/A N/A Research and Development N/A N/A N/A Research and Development Student Financial Assistance Student Financial Assistance N/A Student Financial Assistance Research and Development N/A N/A Research and Development Research and Development N/A N/A N/A N/A N/A Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $2,079,861,684 $2,079,861,684 $0 $2,079,861,684 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 C-77 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 84.425F 84.425F Federal Awarding Agency/Program Title COVID-19 -HEERF Institutional Aid Portion COVID-19 -HEERF Institutional Aid Portion 84.425F COVID-19 -HEERF Institutional Aid Portion Additional Award Identification (Optional) COVID-19, 84.425F COVID-19, 84.425F COVID-19, 84.425F Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation 84.425J 84.425L 84.425M COVID-19 -HEERF Historically Black Colleges and Universities (HBCUs) COVID-19 -HEERF Minority Serving Institutions (MSIs) COVID-19 -HEERF Strengthening Institutions Program (SIP) COVID-19, 84.425J COVID-19, 84.425L COVID-19, 84.425M 84.425P COVID-19 -Institutional Resilience and Expanded Postsecondary Opportunity COVID-19, 84.425P 84.425P COVID-19 -Institutional Resilience and Expanded Postsecondary Opportunity COVID-19, 84.425P Montclair State University 84.425R 84.425S COVID-19 -Coronavirus Response and Relief Supplemental Appropriations Act, 2021 Emergency Assistance for Non-Public Schools (CRRSA EANS) program COVID-19 -HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) program COVID-19, 84.425R COVID-19, 84.425S 84.425T COVID-19 -HEERF III Supplemental Support under American Rescue Plan COVID-19 -American Rescue Plan - Elementary and Secondary School 84.425U Emergency Relief (ARP ESSER) COVID-19 -American Rescue Plan - Elementary and Secondary School 84.425U Emergency Relief (ARP ESSER) COVID-19 -American Rescue Plan - Elementary and Secondary School 84.425U Emergency Relief (ARP ESSER) COVID-19 -American Rescue Plan - Elementary and Secondary School 84.425U Emergency Relief (ARP ESSER) Congressionally Directed Spending - Rehabilitation Services and Disability 84.427 Research 84.U22 National Assessment of Educational Progress Total Department of Education COVID-19, 84.425T COVID-19, 84.425U COVID-19, 84.425U COVID-19, 84.425U COVID-19, 84.425U Georgia Association of Educational Leaders Georgia Statewide Afterschool Network Voices for Georgia's Children ED-IES-14-C-0071 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 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 Medical Reserve Corps Small Grant Program 93.011 COVID-19 -National Organizations of State and Local Officials COVID-19 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 Georgia Southern University Research and Service Foundation, Inc. 93.048 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects 93.048 93.052 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects COVID-19 -National Family Caregiver Support, Title III, Part E COVID-19 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 "431652" "CN4TTRKFCLF9" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total -$187,207 $17,953,525 $17,937,327 $17,953,525 $203,405 $17,953,525 $24,838,465 $1,294,362 $800,759 $24,838,465 $1,294,362 $800,759 $1,574,410 $1,811,070 $236,660 $1,811,070 Cluster Name Research and Development N/A Research and Development N/A N/A N/A N/A N/A "RGAEL000172000A" "149036" "RVFGC000175140A" $25,913,897 $1,310,882,139 $116,742 $2,864,533,995 $25,913,897 $656,027 $1,015,322 $1,367,845,086 $16,261 $531,544 $1,790 $571,357 $165,578 $5,341,831,201 $25,913,897 $656,027 $1,015,322 $1,368,394,681 $1,368,394,681 $1,368,394,681 $1,368,394,681 $571,357 $165,578 N/A N/A N/A N/A Research and Development Research and Development Research and Development N/A N/A $22,417 $22,417 $30,412 $30,412 $30,412 Research and Development $93,709 $93,709 N/A $5,018,660 $5,018,660 N/A $0 $5,112,369 "28169" "366009" $501,223 $540,266 $5,734,935 $9,563,046 $9,263,060 $20,682,479 $326,159 $2,872 $12,009 $101,000 $272,730 $553,889 $501,223 $540,266 $6,248,031 $11,694,014 $9,263,060 $22,072,611 $47,311 $326,159 $14,881 $14,881 $101,000 $826,619 $826,619 $1,041,489 $1,041,489 $17,942,045 $17,942,045 $31,335,671 $31,335,671 $528,175 N/A N/A N/A N/A N/A N/A N/A N/A Aging Cluster Aging Cluster Aging Cluster Aging Cluster N/A "39G4194" $83,647 $624,276 $32,444 $430,920 $17,500 $1,521,284 $528,175 $528,175 $528,175 $5,713,029 N/A Research and Development N/A N/A Cluster Total $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $52,787,599 $52,787,599 $52,787,599 $52,787,599 $0 $0 $1,699,682,019 $0 $0 C-79 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.052 93.052 Federal Awarding Agency/Program Title National Family Caregiver Support, Title III, Part E National Family Caregiver Support, Title III, Part E 93.052 93.053 93.059 93.067 93.068 93.069 93.070 93.071 National Family Caregiver Support, Title III, Part E Nutrition Services Incentive Program Training in General, Pediatric, and Public Health Dentistry Global AIDS Chronic Diseases: Research, Control, and Prevention Public Health Emergency Preparedness Environmental Public Health and Emergency Response Medicare Enrollment Assistance Program Additional Award Identification (Optional) Name of Funder Pass-Through Entity CSRA Area Agency on Aging Southern Georgia Regional Commission Emory University Emory University 93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance 93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance Emory University 93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance Oregon Health and Science University 93.073 93.077 Birth Defects and Developmental Disabilities - Prevention and Surveillance Family Smoking Prevention and Tobacco Control Act Regulatory Research Taskforce for Global Health University of California, Santa Barbara 93.077 93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research Family Smoking Prevention and Tobacco Control Act Regulatory Research University of Kentucky Research Foundation 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 93.084 93.084 93.084 93.084 93.084 93.084 93.084 93.084 93.086 93.087 93.092 93.103 93.103 COVID-19 -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 Prevention of Disease, Disability, and Death by Infectious Diseases Healthy Marriage Promotion and Responsible Fatherhood Grants Enhance Safety of Children Affected by Substance Abuse Affordable Care Act (ACA) Personal Responsibility Education Program Food and Drug Administration Research Food and Drug Administration Research COVID-19 City of New Orleans Emory University Emory University State University of New York State University of New York University of Florida 93.103 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 93.110 93.110 93.113 93.113 93.113 93.113 93.113 93.113 93.113 93.113 Food and Drug Administration Research 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 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 Children's Hospital of Philadelphia Iowa State University Massachusetts General Hospital University of Tennessee Hemophilia of Georgia Association of University Centers On Disabilities Cure HHT Emory University Emory University 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 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 "CONTRACT # 24-08-2160" "AAA-2019-07" "HHSN272201400004C" "32323" "CON016532" "CON017473" "5605" "KK2445" "1U54DA058256-01" "NU27DD000020-01-00" "K23-1311" "153362" "CON013368" "CON016518" "CON017916" "SUB00003546" "153317" "026072B" "146213" "9500088500" "2 H30MC24046-11-00" "CON017910" "1 UP4MC46404-01-00" "CON017061" "CON018130" "CON017018" "CON017251" "CON018446" "R1562" "132635" "145530" "145943" "148031" "149575" "A541551" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $35,071 $5,713,029 $3,554,695 $4,047,653 $5,713,029 $3,509,883 $541,672 $109,021 $3,509,883 $180,478 -$12,299 $10,754 $17,182,963 $818,336 $736,322 $5,713,029 $3,509,883 $180,478 -$12,299 $10,754 $17,182,963 $818,336 $736,322 $68,825 $172,635 $36,371 $172,635 $29,593 $172,635 $37,846 $172,635 $31,314 $1,024,137 $4,903 $1,024,137 $20,461 $1,024,137 $137,168 $967,459 $1,024,137 $56,754 $81,093 $10,060 $819,900 $81,093 $829,960 $829,960 $63,464 $91,325 $43,600 $46,909 $853,303 $1,400,313 $15,856 $91,325 $29,600 $70,797 $25,537 $100,915 $23,192 $1,335,437 $515,951 $1,587,745 $3,189,916 $112,970 $1,757,535 $1,757,535 $1,757,535 $1,757,535 $1,757,535 $1,757,535 $1,757,535 $1,757,535 $1,335,437 $515,951 $1,587,745 $3,568,918 $3,568,918 $3,683 $94,231 $168,882 -$764 $3,568,918 $3,568,918 $3,568,918 $3,568,918 $804,506 $10,140 $52,916 $840 $953,686 $20,735 $663,010 $910,797 $840 $953,686 $2,167,442 $2,167,442 $2,167,442 $8,640 $97,926 $2,781 $45,745 $74,693 $2,167,442 $2,167,442 $2,167,442 $2,167,442 $2,167,442 $122,126 $2,167,442 $220,989 $229,346 $926,901 -$6,203 $543 $64,817 $99,464 $318,304 $51,355 $2,167,442 $2,833,557 $2,833,557 $2,833,557 $2,833,557 $2,833,557 $2,833,557 $2,833,557 $2,833,557 Cluster Name N/A N/A N/A Aging Cluster N/A 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 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 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 N/A 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 Cluster Total $0 $0 $0 $52,787,599 $0 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-81 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.113 93.113 93.113 93.113 93.113 93.113 Federal Awarding Agency/Program Title Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health 93.113 93.113 93.113 93.113 93.113 93.116 93.121 93.121 93.121 Environmental Health Environmental Health Environmental Health Environmental Health Environmental Health Project Grants and Cooperative Agreements for Tuberculosis Control Programs Oral Diseases and Disorders Research Oral Diseases and Disorders Research Oral Diseases and Disorders Research 93.121 Oral Diseases and Disorders Research 93.121 Oral Diseases and Disorders Research 93.121 93.121 93.124 93.127 93.129 93.130 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 Nurse Anesthetist Traineeship Emergency Medical Services for Children Technical and Non-Financial Assistance to Health Centers Cooperative Agreements to States/Territories for the Coordination and Development of Primary Care Offices 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 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 93.161 93.161 93.161 93.161 93.161 93.161 93.161 93.165 93.172 93.173 93.173 93.173 93.173 93.173 93.178 NIEHS Superfund Hazardous Substances_Basic Research and Education Projects for Assistance in Transition from Homelessness (PATH) Centers of Excellence 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 Grants to States for Loan Repayment 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 93.184 93.184 Disabilities Prevention Disabilities Prevention Additional Award Identification (Optional) Name of Funder Pass-Through Entity Emory University Emory University Emory University Emory University Emory University Morehouse School of Medicine Northeast Ohio Medical University Northeastern University University of Washington Washington State University Emory University Emory University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Underwriters Laboratories, Inc. Morehouse School of Medicine Morehouse School of Medicine COVID-19 Emory University Kennesaw State University Research and Service Foundation City of Albany Morehouse School of Medicine Northeastern University Northeastern University Meharry Medical College Emory University Colorado State University Emory University M S Technologies Corporation North Carolina State University Weill Cornell Medicine Marquette University Camellix, LLC University of Mississippi University of Texas at Dallas 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-82 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through "A586238" "A593483" "A731216" "A902509" "CON017157" "UGA1001" "G0366B" "500612-78050" "149300" "CON016711" "142229" "149381" "431637" "431682" "431683" "CON017276" "KTE2MFWTKAE5" "19U48DP006411" "CON015963" "431595" "MUGEUIBKEQ93" "CON016780" "500876-78051" "50094778050" "HRSA18-0009" "A646338" "142275" "A773779" "146440" "141529" "145242" "2439-01-01" "1R41DC020678-01" "5R01DC018919-04" "139170" "CON018040" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $239,657 $2,833,557 $22,143 $2,833,557 $66,374 $2,833,557 $6,419 $2,833,557 $63,364 $2,833,557 $81,135 $2,833,557 $273,544 $10,919 -$1 $84,062 $48,245 $526,713 $2,833,557 $2,833,557 $2,833,557 $2,833,557 $2,833,557 $406,317 $2,545,900 $89,125 $2,002,662 $113,661 $2,545,900 $2,517,385 $2,517,385 $2,517,385 $104,427 $2,517,385 $116,234 $2,517,385 $201,745 $67,051 $24,225 $105,761 $157,293 $226,584 $2,517,385 $2,517,385 $105,761 $157,293 $226,584 $281,056 $281,056 $969 $915,429 $906,651 $915,429 $7,809 $915,429 $7,983,771 $8,841,496 $11,267 $8,841,496 $28,057 $8,841,496 $4,534 $8,841,496 $59,434 $38,475 $813,867 $1,071,047 $626,560 $70,342 $8,841,496 $1,767,949 $1,767,949 $1,767,949 $58,483 $59,052 $1,416,044 $1,868,089 $554,692 $569 $1,595,492 $4,971 $10,572 $29,935 $5,662,818 $4,471 $62,701 $5,884 $17,215 $458,850 $98,891 $67,933 $670,864 $7,774 $238,289 $1,665,713 $523,347 $59,052 $1,595,492 $4,971 $5,793,596 $5,793,596 $5,793,596 $5,793,596 $5,793,596 $5,793,596 $5,793,596 $458,850 $98,891 $2,650,573 $2,650,573 $2,650,573 $2,650,573 $2,650,573 $523,347 $44,979 $451,560 $496,539 $496,539 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 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 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 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 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 Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 C-83 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 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 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children 93.211 93.213 93.213 93.213 93.213 93.213 93.213 93.213 93.213 93.217 93.224 93.226 93.226 93.233 93.234 93.235 93.236 93.239 93.239 93.240 93.241 Rural Telemedicine Grants 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 Research and Training in Complementary and Integrative Health Research and Training in Complementary and Integrative Health Research and Training in Complementary and Integrative Health Family Planning Services Community Health Centers Research on Healthcare Costs, Quality and Outcomes Research on Healthcare Costs, Quality and Outcomes National Center on Sleep Disorders Research Traumatic Brain Injury State Demonstration Grant Program Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program Grants to States to Support Oral Health Workforce Activities Policy Research and Evaluation Grants Policy Research and Evaluation Grants State Capacity Building State Rural Health 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 93.242 93.242 93.242 93.242 93.242 93.242 State Rural Health 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 Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Mental Health Research Grants Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 Association of University Centers On Disabilities Georgia Southern University Research and Service Foundation, Inc. Emory University Emory University Emory University University of Minnesota University of Minnesota University of Minnesota University of Minnesota William Beaumont Hospital Research Institute University of Wisconsin - Madison University of Wisconsin - Madison Georgia Southern University Research and Service Foundation, Inc. Advanced Biomedical Informatics Group, LLC Boys Town National Research Hospital Emory University Emory University Emory University Hartford Hospital Hartford Hospital 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 Massachusetts Institute of Technology Ocean State Research Institute Ohio State University Oregon Research Institute Temple University Tulane University University of California, Irvine University of California, San Diego University of Pittsburgh University of Pittsburgh University of Pittsburgh University of Wyoming Yale 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 "CON017438" $6,006 $37,296 $184,987 $607,237 $222,283 $222,283 $607,237 Research and Development Research and Development Research and Development $578,864 $578,864 N/A "39G4189" "148796" "CON017639" "CON018787" "N009621401" "N009621402" "N011300101" "RUOMN000181850A" "SUB NO WBH17001_AUGUSTA" "0000003435" "150547" $114,828 $360,186 $2,033,823 $80,126 $418,156 $223,748 $43,748 $9,102 $18,575 $94,962 $40,512 $28,397 $19,473 -$3 $7,124,947 -$12,117 $964,375 $98,997 $229,883 $2,328,339 $411,666 $13,219 $28,411 $239,761 $721,343 $418,156 $478,517 $478,517 $478,517 $478,517 $478,517 $478,517 $478,517 $478,517 -$3 $7,124,947 $952,258 $952,258 $98,997 $229,883 $2,328,339 $411,666 $41,630 $41,630 $239,761 $888,371 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 Health Center Program Cluster Research and Development Research and Development Research and Development N/A N/A N/A Research and Development Research and Development N/A N/A "63828383-19" "CON013581" "CON014676" "A995104" "CON016891" "CON017898" "126370-UGA" "CON012172" "CON015195" "SUBAWARD # 0255-3351-4609" "SUBAWARD NO. 0255-3351-4609" "CON019091" "CON019092" "1R34MH126043-01A1" "431588" "CON012622" "3112204" "CON016831" "CON017956" "271754-UGA" "CON013878" "CON018232" "200733014" "150146" "154260" "CON016624" "CON016756" "GR110985CON80002757" $1,468,417 $167,028 $23,381 $9,454,698 $141,909 $112,730 $45,301 $110,266 $19,324 $77,348 $114,966 $60 $4,302 $6,512 $6,000 $118,613 $46,395 $60,416 $10,178 $376,094 $60,943 $38,638 $90,142 $40,451 $2,234 $60,213 $10,902 $4,959 $3,506 $650,661 $888,371 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 $11,691,142 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $7,254,900 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-85 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 93.243 Federal Awarding Agency/Program Title 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 Substance Abuse and Mental Health Services Projects of Regional and National Significance Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.247 93.247 Advanced Education Nursing Grant Program Advanced Education Nursing Grant Program 93.247 93.251 93.251 93.262 93.262 93.262 93.262 93.262 93.262 93.262 93.262 93.264 93.268 93.268 93.270 93.273 93.273 93.273 93.273 93.273 93.273 93.279 93.279 93.279 93.279 93.279 93.279 93.279 93.279 93.279 93.279 93.279 93.283 93.283 93.283 Advanced Education Nursing Grant Program Universal Newborn Hearing and Screening Universal Newborn Hearing and Screening Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Occupational Safety and Health Program Nurse Faculty Loan Program (NFLP) COVID-19 -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 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 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 Baystate Medical Center Baystate Medical Center Foothills Regional High School Georgia Center for Child Advocacy, Inc. Georgia Parent Support Network, Inc. Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Positive Impact Health Centers, Inc. ViewPoint Therapeutics, Inc. Georgia Southern University Research and Service Foundation, Inc. Georgia Southern University Research and Service Foundation, Inc. Ohio State University The Center for Construction Research and Training The Center for Construction Research and Training University of Florida University of Kentucky Research Foundation University of South Florida Washington State University Emory University University of South Carolina West Virginia University Research Corporation Yale University Butler Hospital Emory University Emory University Massachusetts Institute of Technology RTI International Temple University Temple University University of Colorado University of South Carolina University of Wisconsin - Madison Emory University Trinity 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 "CON017502" "CON018693" "AWD00016099" "CON014783" "CON016622" "431674" "431697" "CON018442" "CON017749" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $245,433 $8,157,925 $1,233,533 $8,157,925 $5,141 $8,157,925 $8,987 $8,157,925 $7,191 $8,157,925 $87,966 $8,157,925 $14,956 $8,157,925 $163,599 $8,157,925 $54,919 $8,157,925 $842 $8,157,925 $410 $8,157,925 $3,370,449 $6,334,948 $8,157,925 Cluster Name 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 N/A "39G6293" -$2,618 -$2,782 $1,247,488 N/A $823,903 $1,247,488 N/A "63828383-15" "SPC-1000012395 / GR129299" "153966" "154205" "SUB00003922" "HIHYA8ZINTM5" "6420101110B PO P000025295" "143443 WSU001179" "A547722" "2144552000058177" "18-588-UGRF" "GR104576" "92408302" "149516" "210603" "142235" "150291" "CON017689" "CON017785" "CON016989" "22-4553" "CON017784" "CON013260" "CON019074" $21,454,361 $992,947 $952,930 $426,367 $274,317 $99,474 $116,199 $45,366 $30,702 $11,438 $9,357 $21,836 $2,461 $23,881 $3,132,554 $24,979,604 $209,515,892 $678,924 $13,933 $9,794 $200,519 $52,751 $151,726 $3,606,045 -$584 $6,680,897 $67,113 $127,391 $35,819 $2,612 $133,466 $65,754 $261,221 $35,030 $46,586 -$3,898 $5,794 $18,326 $1,247,488 $373,791 $373,791 $261,240 $261,240 $261,240 $261,240 $261,240 $261,240 $261,240 $261,240 $3,132,554 $234,495,496 $234,495,496 $678,924 $4,034,768 $4,034,768 $4,034,768 $4,034,768 $4,034,768 $4,034,768 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $7,455,305 $20,222 $20,222 $20,222 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 Student Financial Assistance 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 N/A Research and Development Research and Development Cluster Total $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $2,079,861,684 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 C-87 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 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 93.286 93.296 93.297 93.301 93.305 93.307 93.307 93.307 93.307 93.307 93.307 93.307 93.307 93.310 93.310 93.310 93.310 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 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 State Partnership Grant Program to Improve Minority 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 Minority Health and Health Disparities Research Minority Health and Health Disparities Research Minority Health and Health Disparities Research COVID-19 -Trans-NIH Research Support 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Emory University Emory University Emory University Emory University Emory University Emory University Emory University Icahn School of Medicine at Mount Sinai 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 Marquette University Massachusetts Institute of Technology Stanford University University of Oklahoma University of Texas at Austin COVID-19 Morehouse School of Medicine New York University New York University Northeastern University University of Alabama University of Utah Emory University AdventHealth Research Institute Alabama State University American Association on Health and Disability Annoviant BMseed, LLC Cellia Science, Inc. Cellia Science, Inc. Childrens Research Institute Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University 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 "137167" "140838" "140839" "143036" "147761" "153118" "CON017187" "153997" "431644" "431688" "431706" "431728" "CON017093" "144776" "143079" "CON017154" "SUB00000263" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $2,226 $5,364,994 $246,348 $5,364,994 $77,132 $5,364,994 -$1,031 $5,364,994 $226,290 $5,364,994 $70,254 $5,364,994 $93,785 $5,364,994 $69,488 $5,364,994 $39,555 $5,364,994 $52,593 $5,364,994 $6,744 $5,364,994 $54,116 $5,364,994 $37,656 $5,364,994 $46,871 $5,364,994 $153,820 $5,364,994 $44,317 $5,364,994 $47,471 $5,364,994 $39,011 $5,364,994 $647,835 $4,058,348 -$674 $66,306 $815,152 $5,364,994 -$674 $66,306 $815,152 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 N/A N/A N/A "30225" "22A0001008788" "PO M230618798" "147364" "CON017168" "134990" "CON016567" "144955" "UGM132769A" "153643" "147851" "149143" "150779" "152623" "149028" "132243" "144215" "144342" "146261" "147115" "148649" "149595" "149611" "149651" "150831" "151290" $28,177 $935 $7,773 $361,830 $184,379 $52,265 $80,892 $29,523 $354 $114,268 $193,958 $70,298 $11,128 $362,305 -$230 $931 $92,236 $38,455 $124,372 $254,010 $595,606 $33,109 $10,651 $18,494 $189,311 $189,517 $4,312 $5,444 $152,656 $67,085 $695,678 $935 $831,284 $831,284 $831,284 $831,284 $831,284 $831,284 $831,284 $831,284 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 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 Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-89 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 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 Federal Awarding Agency/Program Title 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 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 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support 93.310 93.310 93.310 93.310 Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support Trans-NIH Research Support 93.310 Trans-NIH Research Support 93.310 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 93.311 93.314 93.317 93.317 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 Mobilization For Health: National Prevention Partnership Awards Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance Program COVID-19 -Emerging Infections Programs Emerging Infections Programs 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 Emory University Emory University Emory University Emory University George Washington University George Washington University Johns Hopkins University Johns Hopkins University Johns Hopkins University Kennesaw State University Research and Service Foundation M S Technologies Corporation Mayo Clinic, Jacksonville Mayo Clinic, Jacksonville Mirtech, Inc. Morehouse School of Medicine Morehouse School of Medicine Morehouse School of Medicine North Carolina State University Northeastern University Northeastern University Northeastern University Open Ephys Oregon Health and Science University Phase, Inc. Purdue University Rice University Seattle Children's Research Institute (SCRI) SIRPant Immunotherapeutics, Inc. Taskforce for Global Health Taskforce for Global Health Texas Tech University Health Sciences Center The Marcus Foundation, Inc. The Texas Heart Institute University of California University of California, San Francisco University of Illinois at UrbanaChampaign University of Illinois at UrbanaChampaign University of North Carolina University of North Texas University of North Texas University of North Texas University of Oregon University of Texas at Austin University of Texas at El Paso University of Washington University of Washington Vanderbilt University COVID-19 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 "151559" "152384" "152513" "152876" "201288" "202073" "202180" "202187" "202201" "202960" "203320" "203521" "204384" "204624" "204921" "205137" "210128" "211810" "23M10" "23-M83" "149584" "CON016959" "CON019175" "431607" "147901" "147965" "206321" "150014" "148292" "148662" "150515" "152460" "205820" "500921-78051" "TBD-78052" "149079" "153070" "202569" "CON016975" "153701" "149114" "150780" "6074" "AGMT DTD 12/17/2021" "153071" "150371" "152300" "118211663" "146167" "147826" "152559" "207621" "202168" "RF00280SUB00159" "RF00280-SUB00163" "133863" "151551" "2226141439D" "150088" "151251" "VUMC73117" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $12,217 $23,482,391 $53,642 $23,482,391 $60,652 $23,482,391 $13,685 $23,482,391 $291,113 $23,482,391 $177,390 $23,482,391 $171,206 $23,482,391 $35,656 $23,482,391 $96,271 $23,482,391 $53,323 $23,482,391 $56,129 $23,482,391 $66,295 $23,482,391 $36,770 $23,482,391 $51,982 $23,482,391 $63,026 $23,482,391 $47,923 $23,482,391 $28,192 $23,482,391 $26,495 $23,482,391 $49,534 $23,482,391 $209,863 $23,482,391 $130,137 $23,482,391 $8,869 $23,482,391 $74,799 $23,482,391 $131,926 $44,368 $73,301 $65,456 $27,580 $43,846 $42,633 $61,185 $69,307 $12,461 $143,183 $35,927 $64,241 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $25 $186,038 $40,250 $249,132 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $163,104 $216,505 $85,757 $456 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $9,160 $308,979 $82,955 $24,317 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $137,794 $23,482,391 $10,276 $23,482,391 $1,430,943 $31,057 $61,430 $116,955 $189,175 $21,636 $3 $125,677 $71,402 $15,400 $178,382 $4 $15,416,613 -$24,452 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 $23,482,391 -$24,452 $162,570 $1,579,719 $10,155,792 $162,570 $11,735,511 $11,735,511 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 Research and Development N/A N/A N/A Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 C-91 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.319 93.323 Federal Awarding Agency/Program Title Outreach Programs to Reduce the Prevalence of Obesity in High Risk Rural Areas COVID-19 -Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 93.323 93.323 93.323 93.324 93.324 93.334 93.336 93.336 93.342 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.350 93.351 93.351 93.351 93.351 93.351 93.353 93.354 93.354 COVID-19 -Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) COVID-19 -State Health Insurance Assistance Program 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 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 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 Research Infrastructure Programs Research Infrastructure Programs 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 COVID-19 COVID-19 COVID-19 COVID-19 COVID-19 Georgia Southern University Research and Service Foundation, Inc. Florida Department of Health 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 Emory University NightHawk Biosciences/Scorpius Holdings, Inc. Emory University HAWA Therapeutics, LLC PhotoSound Technologies, Inc. University of Alabama Emory University 93.355 93.359 93.360 93.361 93.361 93.364 93.365 93.366 93.367 93.369 93.384 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 Nursing Research Nursing Research Nursing Student Loans 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 ADVANCED RESEARCH PROJECTS AGENCY for HEALTH (ARPA-H) Georgia Southern University Research and Service Foundation, Inc. Emory University Emory University Emory University University of Alabama at Birmingham Emory University 93.387 93.387 93.387 National and State Tobacco Control Program National and State Tobacco Control Program National and State Tobacco Control Program Georgia Southern University Research and Service Foundation, Inc. University of Pennsylvania 93.391 COVID-19 -Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises COVID-19 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $893,143 $893,143 $117,972,422 $206,221,276 $294,855,586 Cluster Name Research and Development N/A "63828383-16" "SFLDHRD319302CV" $377,038 $85,196,543 $3,442,566 -$4,799 $21,817 $1,258,698 $294,855,586 $294,855,586 $294,855,586 $1,280,515 $1,280,515 N/A N/A Research and Development N/A N/A "A885687" "132713" "152577" "152852" "152988" "A402388" "A404167/A241975/A155067" "A731680" "A733199" "A738060" "A739191" "A739345" "A816885" "A871339" "A872273" "A872278" "A885381" "A885674" "A885683" "153333" "143970" "RBP* 1R41OD030519-01" "149002" "000516421SC001" "A704672" $6,262 $547,387 $727,704 $5,943 $745,137 $30,538 -$6,138 $437,313 $131,359 $20,059 $1,221 -$43,602 $163,691 $3,550 $41,179 $12,003 $49,886 $7,482 $1,154,542 $41,372 $35,258 $50,963 $47,537 $15,641 $81,146 $112,048 $487,986 $94 $176,568 $440,122 $5,175 $17,637,035 $68,298 $547,387 $733,647 $733,647 $745,137 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $2,275,000 $1,216,818 $1,216,818 $1,216,818 $1,216,818 $1,216,818 $5,175 $17,705,333 $17,705,333 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 Research and Development Research and Development Research and Development Research and Development 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 "39G2001" "142459" "153215" "153985" "5 U1EMC42461-02-00" "A900621" $723,405 $314,233 $547,492 $10,506 $40,093 $25,744 $360,283 $71,099 $328,606 $467,769 $723,405 $606,288 $314,233 $547,492 $10,506 $65,837 $65,837 $360,283 $71,099 $328,606 $467,769 $723,405 $606,288 N/A N/A Research and Development Research and Development Research and Development Student Financial Assistance N/A N/A N/A N/A Research and Development "39G4234" "138882" $29,436 $2,546,961 $164,370 $2,740,767 $2,740,767 $2,740,767 N/A N/A Research and Development $1,505,097 $1,505,097 N/A Cluster Total $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $0 $0 $0 $0 $2,079,861,684 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $2,079,861,684 $0 $0 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $0 C-93 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.393 93.393 Federal Awarding Agency/Program Title Cancer Cause and Prevention Research Cancer Cause and Prevention Research 93.393 93.393 93.393 93.393 93.394 93.394 93.394 93.394 93.395 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 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 Cancer Treatment Research 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 93.396 93.396 93.397 93.397 93.397 93.398 93.399 93.421 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 93.433 93.433 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 Cancer Biology Research Cancer Biology Research Cancer Centers Support Grants Cancer Centers Support Grants Cancer Centers Support Grants Cancer Research Manpower Cancer Control 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 Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health 1332 State Innovation Waivers The National Cardiovascular Health Program 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 ACL National Institute on Disability, Independent Living, and Rehabilitation Research ACL National Institute on Disability, Independent Living, and Rehabilitation Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Dana-Farber Cancer Institute Lawrence Berkeley National Laboratory Tulane University University of Connecticut New York University University of Oklahoma Athna Biotech, Inc. Athna Biotech, Inc. Boston University Brigham and Women's Hospital Brigham and Women's Hospital Georgia Southern University Research and Service Foundation, Inc. MetCure Therapeutics, LLC Targut Biotechnologies, Inc. Tufts University University of Connecticut University of Michigan University of North Carolina University of Pittsburgh Louisiana State University Health Sciences, New Orleans University of Alabama at Birmingham University of Alabama at Birmingham University of California, Davis Emory University Emory University Washington University in St. Louis COVID-19 Council of State and Territorial Epidemiologists National Association of County and City Health Officials Council of State and Territorial Epidemiologists Council of State and Territorial Epidemiologists National Association of Chronic Disease Directors North Carolina State University Taskforce for Global Health University of California, Los Angeles North Carolina State University Syracuse University University of Illinois at Urbana- Champaign University of Michigan 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 "147676" "CON016044" "CON013105" "324639" "142263" "CON017759" "AWD00013843" "AWD00015111" "SUB AWARD #: 4500002673" "2P01CA163205-11" "5P01CA163205-10" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $93,376 $2,610,536 $543,711 $2,610,536 $369,765 $302,839 $67,907 $15,868 $53,365 $1,836,309 $48,415 $371,100 $29,602 $1,831,249 $13,838 $692,740 $11,221 $42,642 $425,278 $238,968 $2,610,536 $2,610,536 $2,610,536 $2,610,536 $2,280,366 $2,280,366 $2,280,366 $2,280,366 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 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 "39G3104" "R42-2021-UGA01" "1R41CA272072-01" "10454800001" "CON013796" "136962" "5118110" "5R01CA229836-03" "PH-24-112-004" "000519805SC001" "1R01CA279170-01" "A24-0160-S002" "149935" "202109" "CON017342" "8171" "2023-112805 (6NU38OT0003036-05- 05)" "PO 7947" "PO 8246" "CON018548" "145669" "5266" "CON016005" "150588" "CON016088" "153205" "90RTHF0005-01-00" $830,825 $657,751 $97,737 $17,488 $396,344 $105,790 $55,634 $63,934 $41,214 $15,106 $19,421 $205,932 -$37 $5,242,401 $18,885 $1,799,124 -$34,813 $411,574 $9,477 $2,217,882 $18,455 $7,910 $32,667 $160,747 $1,514,946 $114,711 $5,904 $48,273 $194,802 $45,466 $92,061 $75,262 $3,694 -$1,429 $2,816 $526,484,029 $2,545,763 $16,706 $2,159,090 $19,813 $154,868 $86,237 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $7,174,082 $4,422,129 $4,422,129 $4,422,129 $4,422,129 $4,422,129 $4,422,129 $59,032 $59,032 $59,032 $160,747 $1,514,946 $581,560 $581,560 $581,560 $581,560 $581,560 $581,560 $581,560 $581,560 $581,560 $581,560 $526,484,029 $2,545,763 $2,436,714 $2,436,714 $2,436,714 $2,436,714 $2,436,714 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 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 Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-95 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.434 93.435 93.439 93.464 93.470 93.478 93.493 93.493 93.495 93.497 93.499 93.516 93.521 93.526 93.527 93.539 93.556 93.558 Federal Awarding Agency/Program Title Every Student Succeeds Act/Preschool Development Grants The Innovative Cardiovascular Health Program State Physical Activity and Nutrition (SPAN ACL Assistive Technology Alzheimer's Disease Program Initiative (ADPI) 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 -Low Income Household Water Assistance 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 FIP Verification COVID-19 -Affordable Care Act (ACA) 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 MaryLee Allen Promoting Safe and Stable Families Program COVID-19 -Temporary Assistance for Needy Families 93.558 93.558 93.563 93.564 93.566 93.568 93.568 93.569 93.575 93.575 93.575 93.575 93.579 93.586 93.590 93.590 93.596 93.597 93.599 93.600 93.600 93.600 93.603 93.630 93.630 93.631 93.631 93.632 93.632 93.632 93.632 93.632 93.643 93.645 93.648 93.648 Temporary Assistance for Needy Families Temporary Assistance for Needy Families Child Support Enforcement Child Support Services Research 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 Child Care and Development Block Grant Child Care and Development Block Grant Child Care and Development Block Grant COVID-19 -Child Care and Development Block Grant U.S. Repatriation State Court Improvement Program Community-Based Child Abuse Prevention Grants COVID-19 -Community-Based Child Abuse Prevention Grants 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) Head Start Head Start Head Start Adoption and Legal Guardianship Incentive Payments Developmental Disabilities Basic Support and Advocacy Grants Developmental Disabilities Basic Support and Advocacy Grants Developmental Disabilities Projects of National Significance 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Athens-Clark County COVID-19 COVID-19 Emory University COVID-19 COVID-19 Kennesaw State University Research and Service Foundation COVID-19 COVID-19 COVID-19 COVID-19 Georgia Council for the Arts Quality Trust Association of University Centers On Disabilities 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 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 "CON017937" "A679073" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $71,404 $575,538 $575,538 $996,275 $996,275 $31,500 $309,783 $309,783 $179,999 $745,448 $745,448 $16,777 $16,777 $602,135 $334,823 $2,469,730 $602,135 $2,804,553 $2,804,553 $4,589,940 $4,589,940 $1,620,731 $14,746,272 $1,707,149 $14,805,129 $61,865 $1,707,149 $14,805,129 $61,865 Cluster Name N/A N/A Research and Development Research and Development Research and Development N/A N/A Research and Development N/A N/A N/A Research and Development "431749" "CON018947" "SQTRURE258231CV" "CON017701" "CON019072" "1489268" "CON017031" "9-92159" $51,291,607 $8,734,163 $540,468 $7,112,807 $57,048,469 $127,294,213 $23,210,942 $10,696,273 $62,919,130 $6,000 $204,283 $2,825,188 $703,382 $181,932 $177,998 $1,767 $258,493 $129,953 -$70 $14,950,796 $2,530,854 $14,223 $366,606,404 $106,764,767 $692,536 $28,877,632 $57,990,845 $129,060,763 $24,583,558 $172,407 $772 $345,994,567 $483,886,682 $680 $875,802 $1,705,577 $3,156,618 $145,968,103 $363,854 $585,481 $9,009,320 $44,411 $4,072,047 $5,923,931 $2,879,723 $6,746 -$1,968 $179,669 $48,717 $22,632 $597,580 $13,929 $850,544 $764,787 $10,216,055 $57,553 $833 -$1,129 $1,767 $258,493 $129,953 N/A N/A Health Center Program Cluster -$70 $14,950,796 $369,151,481 $369,151,481 $369,151,481 $106,764,767 $692,536 $28,877,632 $187,051,608 $187,051,608 $24,583,558 $830,054,428 $830,054,428 $830,054,428 $830,054,428 $680 $875,802 $4,862,195 $4,862,195 $145,968,103 $363,854 $585,481 $13,125,778 $13,125,778 $13,125,778 $5,923,931 $2,886,469 $2,886,469 $177,701 $177,701 $1,533,402 $1,533,402 $1,533,402 $1,533,402 $1,533,402 $764,787 $10,216,055 $137,988 $137,988 $137,988 N/A 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 Head Start Cluster Research and Development Head Start Cluster 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 N/A N/A Research and Development Research and Development Cluster Total $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $0 $7,254,900 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $976,021,759 $1,699,682,019 $976,021,759 $976,021,759 $0 $0 $0 $0 $976,021,759 $0 $0 $13,081,367 $1,699,682,019 $13,081,367 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 C-97 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) 93.648 93.658 Child Welfare Research Training or Demonstration Foster Care Title IV-E 93.658 Foster Care Title IV-E 93.658 93.659 93.665 93.667 93.669 93.669 93.670 93.671 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 COVID-19 COVID-19 Name of Funder Pass-Through Entity The Research Foundation for The State University of New York Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Chapin Hall 93.674 93.698 93.732 93.732 John H. Chafee Foster Care Program for Successful Transition to Adulthood Elder Justice Act Adult Protective Services Mental and Behavioral Health Education and Training Grants Mental and Behavioral Health Education and Training Grants 93.732 93.732 Mental and Behavioral Health Education and Training Grants Mental and Behavioral Health Education and Training Grants Georgia Southern University Research and Service Foundation, Inc. Kennesaw State University Research and Service Foundation 93.738 PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds Georgia Southern University Research and Service Foundation, Inc. 93.738 PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds Georgia Southern University Research and Service Foundation, Inc. 93.744 93.747 93.753 93.758 93.767 93.767 93.773 93.775 93.777 93.778 93.778 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 Child Lead Poisoning Prevention Surveillance financed in part by Prevention and Public Health (PPHF) Program 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 COVID-19 COVID-19 COVID-19 93.778 Medical Assistance Program South Carolina Department of Health and Environmental Control 93.788 93.788 Opioid STR Opioid STR Georgia Southern University Research and Service Foundation, Inc. 93.788 93.791 93.796 93.800 93.810 93.815 93.817 93.817 93.817 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 Domestic Ebola Supplement to the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 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 Georgia Southern University Research and Service Foundation, Inc. Georgia Center for Oncology Research and Education, Inc. COVID-19 Emory University 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 "995862" "431671" "431722" "CON016402" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $80,731 $90,715,348 $137,988 $90,827,321 $40,089 $90,827,321 $71,884 $68,092,872 $90,827,321 $68,092,872 $14,113,944 $243,128 $318,955 $75,728 $42,070,796 $4,509,628 $2,179,893 $37,057 $75,728 $42,070,796 $6,689,521 $6,689,521 $37,057 $7,540,427 $8,122,456 $8,122,456 $3,336,441 $23,859 $624,398 $599,854 $3,336,441 $23,859 $1,687,500 $1,687,500 Cluster Name Research and Development N/A Research and Development Research and Development N/A N/A N/A N/A N/A Research and Development N/A N/A N/A N/A Research and Development "39G1871" "431623" $239,905 $223,343 $1,687,500 $1,687,500 Research and Development Research and Development "39G9610" -$522 $3,200 N/A "39G4233" $3,722 $3,200 Research and Development $916,258 $1,137,786 $48,417,838 -$1,498 $3,102,853 $257 $3,454 $428,870,941 $6,437,664 $1,137,786 $4,602,666 $7,723,984 $147,844,881 $10,671,369,174 -$1,498 $3,102,853 $257 $3,454 $435,308,605 $435,308,605 $1,137,786 $4,602,666 $7,723,984 $10,819,542,334 $10,819,542,334 N/A N/A N/A N/A N/A N/A N/A Medicaid Cluster Medicaid Cluster Medicaid Cluster Medicaid Cluster "202004SC1020" $328,279 $10,819,542,334 Research and Development "39G4198" $58,221 $29,915,741 N/A $16,072,169 $29,852,997 $29,915,741 N/A "39G1826" "1 NU58P006755-01-00" "1 HITEP210054-01-00" $4,489 $2,617,737 $4,523 $7,560,313 $2,444,191 $289,742 $596,239 $1,389 $754,519 $213,819 $74,426 $29,915,741 $7,560,313 $2,444,191 $289,742 $596,239 $1,389 $1,321,985 $1,321,985 $1,321,985 Research and Development N/A N/A N/A N/A N/A N/A N/A N/A Cluster Total $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $10,831,540,705 $10,831,540,705 $10,831,540,705 $10,831,540,705 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 C-99 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.817 93.817 93.822 93.823 93.823 93.829 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 93.837 Federal Awarding Agency/Program Title Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Health Careers Opportunity Program (HCOP) Public Health Response, Forecasting, and Analytic Capacities Related to Disease Outbreaks, Epidemics, and Pandemics Public Health Response, Forecasting, and Analytic Capacities Related to Disease Outbreaks, Epidemics, and Pandemics Section 223 Demonstration Programs to Improve Community Mental Health Services 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 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 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 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.839 93.846 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 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Emory University Emory University Emory University Clemson University University of Texas at Austin Boston Children's Hospital Brigham and Women's Hospital Brigham and Women's Hospital Emory University Emory University Emory University Emory University Indiana University Innoveta Biomedical, LLC Johns Hopkins University Kennesaw State University Research and Service Foundation Kennesaw State University Research and Service Foundation Massachusetts General Hospital New York Medical College Northwestern University Nytricx, Inc. Pennsylvania State University Prgms to Inc Diversity Among Ind Engaged in Health-Related Res (PRIDE) Rochester Institute of Technology Thomas Jefferson University University of Colorado University of Colorado University of Maryland, Baltimore County University of Minnesota University of Minnesota University of Minnesota University of Minnesota University of Rochester University of Virginia Washington University in St. Louis Emory University Palo Alto Veterans Institute for Research Emory University Emory University Icahn School of Medicine at Mount Sinai Indiana University Indiana University Oregon Health and Science University Phoenicia Biosciences, Inc. The Scripps Research Institute University of Alabama at Birmingham University of California, San Diego University of Tennessee Health Sciences Center Baylor College of Medicine 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 "A770008" "A944428" "D18HP32120" "CON018891" "UTAUSSUB00001208" "148902" "121284" "151973" "143089" "148974" "150564" "A902544" "1R01HL146481-01" "AWD00012547" "2R01HL101200-10" "431635" "431676" "PROTOCOL #: A5332" "1R01HL166546-01" "SUBAWARD #: 60058454" "STTR Phase II" "UGARFHL153231" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $128,616 $1,321,985 $150,605 $31,132 $1,321,985 $31,132 $1,177 $70,901 $69,724 $70,901 $278,806 $570,231 $105,803 $860,944 -$20,660 $230,862 $290 $250,674 $17,829 $23,385 -$12 $71 $164,704 $570,231 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $431,166 $24,714,534 $39,693 $209 $107,730 $34,186 $7,686 $128,446 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 Cluster Name 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 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development "CON016960" "139187" "2R01HL093671-09A1" "1R01HL159086-01A1" "FY24.1304.002" "146174" "N009183301" "N009256001" "N009991901" "N009991902" "SUB00000378 / UR FAO GR532419" "1R01HL164592-01A1" "5R25HL105400-13" "1U24HL171672-01" "143474" "135324" "149303" "1U01HL167036-01" "CON015039" "CON015041" "149856" "R33HL147845" "5P01HL152958-03" "1R01HL158807-01A1" "5P01HL151433-03" "SUBAWARD # 21-0146-AURI" "7000001444" $2,702,387 $427,703 $180,437 $7,225 $568 $112,000 $1,783 $10,024 $308,011 $13,252 $26,856 $4,979 $49,063 $28,624 $306,460 $5,127 $21,457,556 $12,894 $2,466,643 $9,295 $1,050,336 $63,108 $2,031,898 $108,900 $30,966 $85,869 $14,420 $70,424 -$4,525 $938,590 $131,814 $539,935 $38,380 $2,352,564 $91,842 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $24,714,534 $3,539,168 $3,539,168 $3,539,168 $3,539,168 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $6,402,343 $2,924,132 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-101 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.846 93.846 93.846 93.846 93.846 93.846 93.846 93.846 Federal Awarding Agency/Program Title 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 93.847 COVID-19 -Diabetes, Digestive, and Kidney Diseases Extramural Research 93.847 93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research Diabetes, Digestive, and Kidney Diseases Extramural Research 93.847 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 93.847 93.847 93.847 93.847 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 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 93.847 93.847 93.847 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 93.853 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Columbia University Emory University Emory University Princeton University University of Oregon University of Oregon COVID-19 Albert Einstein College of Medicine California Medical Innovations Institute California Medical Innovations Institute 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 Georgia Southern University Research and Service Foundation, Inc. Indiana University Infrared Rx, Inc. Johns Hopkins University Mayo Clinic, Rochester Nytricx, Inc. Pennsylvania State University Texas A&M AgriLife Extension Service University of Alabama at Birmingham University of California, San Diego University of Maryland University of North Carolina at Chapel Hill University of South Florida University of Utah University of Virginia ArunA Biomedical, Inc. Banner Health BMseed, LLC Drexel University Duke University Emory University Emory University Emory University Emory University 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 "148479" "143535" "153003" "3R01AR071486-02S1" "142298" "150457" "5R01DK131176-02" "1R01DK131488-01A1" "5R01DK125657-03" "130874" "140990" "143052" "148788" "149931" "149932" "150404" "150761" "151382" "153017" "153044" "1P30DK125013-01" "2P30DK125013-04" "CON018893" "SUBAWARD # A351474" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $665,976 $2,924,132 $204,714 $2,924,132 $29,627 $2,924,132 $16,437 $2,924,132 -$366 $2,924,132 $168,854 $2,924,132 $204,784 $2,924,132 $335,929 $1,542,264 $2,924,132 $1,917 $735,090 $16,142,163 $3,877,745 $41,626 $13,688,802 $16,142,163 $16,142,163 $251,523 $16,142,163 $19,095 -$6,599 -$70 $49,028 $225,192 $8,490 $17,103 $120,198 $26,997 $9,160 $12,724 $6,902 $77,427 $124,662 $44,687 $5,389 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 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 "39G3059" "CON015013" "RINFR000173990A" "2005680469" "7U01DK115575-05" "AWD00017523" "S004277DHHS" "1R01DK124854-01" "1U2CDK133422-01A1" "3U24DK097771-07S1" "5U24DK126110-03" "1U01DK115575-01" "SUBAWARD # 6163-1103-01-BS" "1005584104/PO#U000323430" "148299" "7050-TBI Grant" "0432-06-142371" "147045" "140909" "CON017449" "142206" "142686" "146652" "148566" $787,979 $48,320 $24,087 $26,784 $1,415 $180,210 $19,291 $5,045 $34,069 $23,746 $9,989 $56,632 -$2,736 $193,057 -$1,257 $66,085 $154,296 $14,802,381 $173,908 $12,996 $219,465 $40,257 $15,003 $98,417 $110,824 $332,921 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,142,163 $16,986,290 $16,986,290 $16,986,290 $16,986,290 $16,986,290 $16,986,290 $16,986,290 $16,986,290 $16,986,290 $16,986,290 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-103 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 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 93.855 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 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 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 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 Emory University Icahn School of Medicine at Mount Sinai Medical University of South Carolina Medical University of South Carolina Morehouse School of Medicine Oregon Health and Science University Pennsylvania State University Public Health Institute Stanford University University of California, San Francisco University of Cincinnati University of Cincinnati University of Cincinnati University of Cincinnati University of Florida University of Pennsylvania University of Texas at Arlington University of Virginia University of Wisconsin - Madison Ascribe Bioscience Ascribe Bioscience Boston Children's Hospital Boston University 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 Florida State University Georgia Southern University Research and Service Foundation, Inc. Icahn School of Medicine at Mount Sinai Johns Hopkins University 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-104 State of Georgiaaa Identifying Number Assigned by Funder Pass-Through Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total "150293" $21,120 $16,986,290 "137738" $105,847 $16,986,290 "22 A00-4016-S002" $33,037 $16,986,290 "SUB AWARD #: MUSC18-107-8D574" $309 $16,986,290 "143340" $31,254 $16,986,290 "5 R01 NS105984-02/" $193,628 $16,986,290 "UGANS112008" $157,386 $16,986,290 "05789AR68581" $159,425 $16,986,290 "1R01NS121720-01" $11,643 $16,986,290 "2U54NS065705-11" $334 $16,986,290 "1U01NS102289-01A1" $7,025 $16,986,290 "1U01NS106513-01A1" $7,692 $16,986,290 "1U01NS117450-01A1 1" $3,159 $16,986,290 "1UF1NS120871-01" $3,461 $16,986,290 "1U01NS119562-01" $86,366 $16,986,290 "149501" -$11,355 $16,986,290 "2022GC0142" $157,842 $16,986,290 "CON010330" $594 $16,986,290 "CON014940" "5R44AI152915-03" "AWD00015535" "151249" "45000003976" "125413" "RES514756" "FP00025968" "1GG01787501" "135269" "142039" "142486" "152263" "A503504" "A653074" "A810846" "A942308" "A979083" "A980624" "CON015715" "CON015726" "CON015750" "CON015753" "CON015832" "T715255" "R000003361" $57,055 $39,752 $842,871 $134,482 $31,603 $339,041 $47,409 $323,168 $83,745 -$4,162 $29,247 $27,808 $56,384 $30,929 $86,099 $55,182 $200,562 $18,792 $40,194 $29,964 $713,147 $302,550 $366,433 $433,725 $1,205,889 -$1,163 $63,078 $16,986,290 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 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 "39G3169" "25449754609" "2006096550" "431605" "431605S02" $79,894 $397,660 $147,473 $334,968 $38,259 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-105 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 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 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 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 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 93.855 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 Allergy and Infectious Diseases Research 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 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 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Kennesaw State University Research and Service Foundation Louisiana State University Mayo Clinic, Jacksonville Northeastern University Northwestern University Northwestern University Oklahoma State University Purdue University 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 The Scripps Research Institute University North Carolina Greensboro University of California, Riverside University of California, Santa Cruz University of Chicago University of Florida University of Illinois University of Illinois 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 Minnesota University of Mississippi University of Mississippi University of Oklahoma University of Pittsburgh University of Texas at Austin University of Texas MD Anderson Cancer University of Texas MD Anderson Cancer University of Washington University of Wisconsin - Madison Washington University in St. Louis COVID-19 COVID-19 Beth Israel Deaconess Medical Center Boston University Emory University Emory University Emory University GenNext Technologies, Inc. Georgetown University 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 "431672" "PO-0000180278" "149562" "50065378050" "150001" "60056418UG" "1508812" "CON016502" "3012" "CON015702" "63000872242682" "1R01AI16984901" "R1215574" "R1215576" "139140" "145528" "149986" "554533" "7000000308" "212101611" "S-001517" "A230171S001" "AWD103169SUB00000750" "SUB00003422" "19305" "19686" "S01492-01" "20543" "F3048062" "POWA01276410" "CON015860" "CON015865" "CON015928" "CON017006" "CON017901" "CON013362" "CON017707" "143685" "149068" "UTAUS-SUB00000305AM2" "00004783" "3001647561" "145286" "147047" "CON018896" "FP00020379" "4500003365" "146409" "153391" "A003475" "RGNTI0001357001" "AWD7772899GR205576" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $69,856 $11,055 $67,540 $239,934 $356,890 -$5,055 $152,354 $29,980 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $25,462 $18,019 $31,748 $41,127,207 $41,127,207 $41,127,207 $248,440 $41,127,207 $769 $41,127,207 $104,521 -$4,311 $15,656 $264,923 $98,919 $19,197 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $32,617 $41,127,207 $2,309 $41,127,207 $302,553 $109,472 $44,005 $328,052 $54,117 $247,062 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $12,484 $41,127,207 $51,410 $41,127,207 $118,563 $598,334 $876,311 $488,948 $265,078 $146,867 $22,854 $12,557 $43,498 $84,222 $34,977 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $41,127,207 -$7,269 $41,127,207 $618,846 $95,693 $41,127,207 $41,127,207 $533,604 $41,127,207 $5,437,047 $720,621 $10,800 $25,513,541 $285,417 $1,959,405 $41,127,207 $41,127,207 $41,127,207 $41,127,207 $155,415 $2,156,148 $109,479 $11,931 $20,905 $30,826 $222,372 -$12,217 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 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 Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-107 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 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 93.859 93.859 93.859 93.859 93.859 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 93.865 93.865 93.865 93.865 93.865 93.865 93.865 93.866 93.866 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 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 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 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 COVID-19 -Child Health and Human Development Extramural Research Aging Research Aging Research Additional Award Identification (Optional) Name of Funder Pass-Through Entity Georgia Southern University Research and Service Foundation, Inc. GlycoScientific, LLC Glycosensors and Diagnostics, LLC Harvard 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 Purdue University The Scripps Research Institute University of Alabama at Birmingham University of California, Riverside University of San Francisco University of Texas Health Science Center at Houston University of Virginia Viamune, Inc. Yale University Yale University Z Biotech, LLC Emory University Emory University Emory University Emory University Emory University George Washington University 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 Kennesaw State University Research and Service Foundation Medical University of South Carolina New York University Northwestern University Pacific University Shepherd Center University of Arkansas University of Connecticut University of Connecticut University of Illinois University of Illinois Yale University COVID-19 Advanced Medical Electronics 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "39G3096" "1R41GM139440-01" "049327" "141507" "431513" "431575" "431629" "431633" "431642" "431646" "431716" "431717" "431721" "431740" "11001041067" "554419" "000539388-SC001" "S-001363" "CON011473" "5R35GM138264-03" "144385" "RVIAM000133930A" "CON-80001879(GR107185)" "CON-80003260 (GR114492)" "CON013283" "146941" "149904" "A777865" "A934081" "CON015610" "CON014954" "147656" "150355" "CON014416" "431570" "431678" "431715" "431719" "5P2CHD086844-09" "F099855" "SP0042891PROJ001" "CON016915" "CON013351" "UA2024-407" "CON011175" "CON012970" "088509-17422" "10617318818" "CON-80001022 GR101488" "AME19ROBOTASSIST11" $1,440,633 $1,900,800 $3,234,709 $19,637 $33,247 $65 $139,795 $548 $22,902 $3,487 $3,389 $163,142 $83,010 $10,583 $35,753 $25,041 $11,910 $146 $51,017 $46,408 $134,379 $7,269 $17,481 $30,814 $64,633 $59,790 $6,508 $268,664 $26,193,176 $166,967 $7,645,905 $57,202 $18,953 $14,271 $67,369 $11,549 $139,523 $64,801 $23,052 $50,131 $70,485 $61,359 $46,781 $29,535 $3,909 -$3 $42,462 $23,408 $20,522 $141,067 $14,416 -$11,142 $39,527 $11,598 $12,484 $46,124 $18,763,118 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $30,127,653 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $8,766,131 $23,788,227 $23,788,227 Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development Research and Development 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 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-109 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title 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 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 93.866 Aging Research 93.866 Aging Research 93.866 Aging Research 93.866 93.866 Aging Research Aging Research 93.866 93.866 93.866 Aging Research Aging Research Aging Research 93.866 Aging Research 93.866 93.866 93.866 93.866 93.866 Aging Research Aging Research Aging Research Aging Research Aging Research 93.866 Aging Research 93.866 Aging Research 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.866 93.867 93.867 93.867 93.867 93.867 93.867 Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Aging Research Vision Research Vision Research Vision Research Vision Research Vision Research Vision Research 93.867 93.867 93.867 93.867 93.867 Vision Research Vision Research Vision Research Vision Research Vision Research 93.870 93.870 93.876 93.877 93.877 COVID-19 -Maternal, Infant and Early Childhood Homevisiting Grant Program Maternal, Infant and Early Childhood Homevisiting Grant Program Antimicrobial Resistance Surveillance in Retail Food Specimens Autism Collaboration, Accountability, Research, Education, and Support (CARES) Act of 2014 Autism Collaboration, Accountability, Research, Education, and Support (CARES) Act of 2014 Additional Award Identification (Optional) Name of Funder Pass-Through Entity Applied Universal Dynamics Corporation Boston University Case Western Reserve University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Emory University Florida State University George Mason 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 Mayo Clinic, Jacksonville Medical University of South Carolina Northwestern University 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 California, San Francisco University of Kentucky Research Foundation University of Maryland Foundation, Inc. University of Michigan University of Minnesota University of Mississippi University of North Carolina University of Pittsburgh University of Southern California University of Texas at Arlington University of Texas at Austin University of Wisconsin - Madison University of Wisconsin - Madison Vanderbilt University Emory University Emory University Emory University Emory University Hillhurst Biopharmaceuticals, Inc. The Research Foundation for The State University of New York Tufts University University of Southern California University of Texas at Austin COVID-19 Drexel University 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 "RAUDC0000971401" "CON016437" "RES516755" "146680" "147733" "149483" "150677" "151172" "151278" "CON013846" "CON017641" "CON018582" "142988" "E2064533 /E2064532" "CON014906" "431616" "431713" "431732" "133629" "1R01AG067510-01A1" "SUBAWARD #: 60059377 AUG" "149078" "1RF1AG065406-01" "5R01AG061558-03" "CON016666" "146138" "CON016990" "CON018394" "CON016907" "5R01AG066724-03" "21073" "136910" "CON011031" "1RF1AG079336-01" "139554" "AWD000053601374451" "R56AG047992-07A1" "2022GC1399" "150744" "CON014454" "CON018888" "7RF1AG060754-02" "149485" "149913" "202401" "CON009883" "1R41EY033264-01" "1R01EY034096-01" "1R34EY034969-01" "SUBAWARD #: 15031SC" "141176" "1UT6MC45902-01-00" Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $125,735 $342,435 $103,894 $105,860 $96,465 $398,937 $157,877 $259,628 $26,586 $70,292 $115,000 $115,300 $17,688 $87,042 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $18,060 $23,788,227 $23,901 $23,788,227 $55,466 $55,466 $23,788,227 $8,580 -$4 $23,788,227 $23,788,227 $235,197 $5,515 $64,032 $23,788,227 $23,788,227 $23,788,227 $148,931 $23,788,227 $118,018 $8,201 $109,432 $52,027 $147,458 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $16,339 $23,788,227 $116,075 $23,788,227 $164,643 $20,114 $24,784 $222,473 $5,680 $35,741 $3,637 $48,159 $21,263 $834,331 $65,629 $382,564 $4,511 $240,073 $138,922 $45,528 $16,253 $31,357 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $23,788,227 $7,404,287 $7,404,287 $7,404,287 $7,404,287 $7,404,287 $7,404,287 $600,990 $16,008 $27,599 $29,882 -$792 $6,854,946 $7,404,287 $7,404,287 $7,404,287 $7,404,287 $7,404,287 $907,666 $7,069,745 $218,551 $7,977,411 $7,977,411 $218,551 $28,721 $577,331 $548,610 $577,331 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 N/A N/A N/A Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 C-111 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number Federal Awarding Agency/Program Title Additional Award Identification (Optional) Name of Funder Pass-Through Entity 93.879 Medical Library Assistance Georgia Southern University Research and Service Foundation, Inc. 93.879 93.884 93.889 93.889 Medical Library Assistance Primary Care Training and Enhancement COVID-19 -National Bioterrorism Hospital Preparedness Program National Bioterrorism Hospital Preparedness Program COVID-19 Oak Ridge Associated Universities 93.889 93.898 93.912 93.912 93.913 93.917 93.918 93.924 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 Grants to States for Operation of Offices of Rural Health HIV Care Formula Grants Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Ryan White HIV/AIDS Dental Reimbursements South Carolina Department of Health and Environmental Control 93.925 93.926 93.940 93.944 93.946 93.958 93.958 93.959 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 Block Grants for Prevention and Treatment of Substance Abuse Georgia Southern University Research and Service Foundation, Inc. COVID-19 93.959 93.967 93.969 93.969 93.969 COVID-19 -Block Grants for Prevention and Treatment of Substance Abuse COVID-19 -Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health PPHF Geriatric Education Centers PPHF Geriatric Education Centers PPHF Geriatric Education Centers COVID-19 COVID-19 Emory University Emory University Emory University 93.977 93.977 93.982 93.988 93.988 93.989 93.989 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 Cooperative Agreements for Diabetes Control Programs Cooperative Agreements for Diabetes Control Programs International Research and Research Training International Research and Research Training COVID-19 Clemson University Emory University 93.989 93.989 93.991 93.991 93.994 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD International Research and Research Training International Research and Research Training Preventive Health and Health Services Block Grant Preventive Health and Health Services Block Grant Maternal and Child Health Services Block Grant to the States Alaska INBRE Bioinformatics Workshops and Support 2022 Applications of Artificial Intelligence/Machine Learning in Health Disparities Research and Workforce Diversity CDC IPA - Benevides Center for Influenza Disease and Emergence Research (CIDER) Center for Influenza Vaccine Research for High Risk Populations Combatting Infodemics through Evidence-based Misinformation Management Strategies Computational design and characterization of mini-hemagglutinin molecules for Influenza A and B COVID-19 - Estimating the effects of COVID-19 nonpharmaceutical interventions on the burden of influenza in the United States COVID-19 - Molecular epidemiology and transmission dynamics of CoVID-19 in Houston Texas Cure Sickle Cell Initiative Data Strategy Consort Genomic and molecular characterization of biomark SUNAK000149520A RHUXX000155160A CONTRACT NO. 23IPA232311019 75N93021C00018 75N93019C00052 RUNOI000142880A RMSSM000157730A COVID-19, RUTXA000167500A COVID-19, 75D30121C10133 RTII00001 NRGONC00001 Universidad del Valle de Guatemala Universidad Peruana Cayetano Heredia University of Louisville University of Alaska Howard University University of Maryland Foundation, Inc. Icahn School of Medicine at Mount Sinai University of Texas at Austin RTI International NRG Oncology Foundation, 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total Cluster Name "39G3174" "62-0476816" $19,271 $24,460 $33,538 $100,673 $8,715,747 $43,731 $43,731 $33,538 $8,960,794 $8,960,794 Research and Development Research and Development N/A N/A N/A "LC-4-594" $1,268,686 $144,374 $5,463,773 $1,920,013 $575,836 $174,180 $64,248,128 $5,793,345 $48,480 $8,960,794 $5,463,773 $2,495,849 $2,495,849 $174,180 $64,248,128 $5,793,345 $48,480 Research and Development N/A N/A Research and Development N/A N/A N/A N/A "63828383-17" "CON016766" "CON018271" "CON018937" "2607-209-2016391" "CON018019" "RUDVD000154530A" "209159-GU2" "130607" "UAFP0557996 PO# P0557996" "GRT00019410008801" "104387Z0467201" "0258A4644609" "UTAUSSUB00001000" "OT3 HL147798-01" "20X100F" $23,756,399 $4,042,615 $35,681,463 $32,500,360 $41,820 $237,136 $158,219 $12,346,673 $1,397,630 $806,051 $20,961,375 $1,126,003 $560,268 $32,326,962 $4,042,615 $53,996 $53,756,904 $32,500,360 $4,752,006 $51,960 $41,348 $19,655 $4,895,490 $3,617,460 $53,369 $476,105 $83,775 $9,070 $2,376,226 $60,293 $8,890 $3,977,422 $16,356 $17,251,804 $5,516 $15,502 $14,845 $3,308,989 $12,388,872 $6,416 $24,531 $24,087 -$21,293 $123,611 $8,655 $1,397,630 $806,051 $20,961,375 $1,126,003 $560,268 $36,369,577 $36,369,577 $86,311,260 $86,311,260 $86,311,260 $4,752,006 $112,963 $112,963 $112,963 $8,512,950 $8,512,950 $53,369 $559,880 $559,880 $2,454,479 $2,454,479 $2,454,479 $2,454,479 $3,993,778 $3,993,778 $17,251,804 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 $20,559,586 Student Financial Assistance 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 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 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 Cluster Total $1,699,682,019 $1,699,682,019 $0 $0 $0 $1,699,682,019 $0 $0 $1,699,682,019 $0 $0 $0 $0 $2,079,861,684 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-113 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 93.RD Federal Awarding Agency/Program Title Integrated Informatics Resources for Eukaryotic Microbial Pathogens and Invertebrate Vectors of Disease 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD 93.RD NIAID Centers of Excellence for Influenza Research and Response Patient Derived Model Tissue Procurement Protocol Pre-clinical models of infectious diseases: Task C13-- Entitled Production and Distribution of Filarial Research Reagents" Professional Services Agreement with NORC Region 2 Region Medical Library Y3 Prof Dev Award Salmonella source attribution by machine learning and whole genome sequencing SBIR Phase II: Nitric oxide releasing ultra-slippery antibacterial surfaces for indwelling catheter applications Additional Award Identification (Optional) RUPEN000110874A RMSSM000135112 LEIDOS00002 HHSN272201700035I 75P00119F37005 NNLIBR00008 75F40120C00187 RINNB0001285201 Name of Funder Pass-Through Entity University of Pennsylvania Icahn School of Medicine at Mount Sinai Leidos, Inc. NORC at the University of Chicago Innoveta Biomedical, LLC 93.RD 93.RD 93.RD SepsisOnset Warning System Master Enrollment Study THERMOSTABLE LIVE ATTENUATED INFLUENZA VACCINE FOR NASAL DELIVER Understanding the risk of intercontinental introduction and establishment of potentially zoonotic IAV by wild birds BCKMN00003 RUNSTRR760046CV RSJCR000165081 Beckman Coulter, Inc. Universal Stabilization Technologies, Inc. St. Jude Children's Research Hospital 93.RD UPenn-CEIRR, Option 13: mRNA-LNP vaccines for pandemic preparedness Total Department of Health and Human Services RUPEN000174180A University of Pennsylvania Corporation for National and Community Service 94.003 AmeriCorps State Commissions Support Grant 94.006 AmeriCorps State and National 94.006 94.006 AmeriCorps State and National 94.006 94.006 AmeriCorps State and National 94.006 94.008 AmeriCorps Commission Investment Fund 94.008 94.013 AmeriCorps Volunteers In Service to America 94.013 94.013 AmeriCorps Volunteers In Service to America 94.013 Jumpstart for Young Children, Inc. 94.016 AmeriCorps Seniors Senior Companion Program (SCP) 94.016 Georgia Southern University Research and Service Foundation, Inc. 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 Georgia Southern University Research and Service Foundation, Inc. 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 Atlanta-Carolinas HIDTA Program City of Atlanta Social Security Administration 96.001 Social Security Disability Insurance 96.007 Social Security Research and Demonstration 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 97.007 Homeland Security Preparedness Technical Assistance Program 97.008 Non-Profit Security Program 97.012 Boating Safety Financial Assistance 97.023 Community Assistance Program State Support Services Element (CAP-SSSE) 97.029 Flood Mitigation Assistance 97.032 Crisis Counseling 97.034 Disaster Unemployment Assistance 97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.039 Hazard Mitigation Grant 97.041 National Dam Safety Program 97.042 Emergency Management Performance Grants 97.042 Emergency Management Performance Grants 97.042 Emergency Management Performance Grants 97.042 Emergency Management Performance Grants 97.042 97.042 Emergency Management Performance Grants Emergency Management Performance Grants Atlanta Regional Commission Auburn University Auburn University Kennesaw State University Research and Service Foundation RAND Corporation 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total "75N93019C00077" $2,157,065 $20,559,586 "0258-A504-4609" "AGREEMENT #: 17X150" $738,241 $124,470 $20,559,586 $20,559,586 NORC00001 $1,213,347 $703 $1,644 $20,559,586 $20,559,586 $20,559,586 $10,934 $20,559,586 "75D30120C09815" "PROTOCOL # BARDA-BAA-100-18- SOL- 00003" $19,371 $27,144 $20,559,586 $20,559,586 "95855S1" -$1,500 $20,559,586 "11279503A-8135673" $274,618 $20,559,586 "74571" $809,263,925 $93,818 $15,129,080,458 $20,559,586 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 "CON016537" "39G1858" $4,355,959 $421,229 $10,484 $17,015 $5,100,068 $30,004 $40,857 $44,973 $213,377 $421,229 $5,127,567 $5,127,567 $5,127,567 $30,004 $85,830 $85,830 $213,377 N/A N/A N/A N/A N/A N/A Research and Development Foster Grandparent/Senior Companion Cluster "39G3959" $43,690 $78,788 $4,478,437 $138,180 $43,690 $200,770 $6,260,647 $138,180 $43,690 $200,770 N/A N/A Research and Development "30596" "G15GA003A" $32,591 $121,983 N/A $29,761 $121,983 N/A $59,631 $121,983 N/A $0 $121,983 $59,366,088 $87,715 $0 $59,453,803 $59,366,088 $87,715 Disability Insurance/SSI Cluster N/A "CON018779" "153552" "211526" "431695" "152961" $431,442 $100,845 $66,000 -$111,094 $76,687 $162,032,394 $3,914,368 $610,409 $216,778 $170,870 $171,689 $3,239,376 $379,679 -$15 $217,968 $17,455 $72,450 $200,639,414 $5,213,736 $255,387 $46,984 $349 $70,546 $31,963 $3,975 $55,665 $827,187 $827,187 $170,870 $171,689 $3,239,376 $379,679 -$15 $217,968 $17,455 $200,711,864 $200,711,864 $5,213,736 $255,387 $8,186,819 $8,186,819 $8,186,819 $8,186,819 $8,186,819 $8,186,819 N/A 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 Research and Development Research and Development Research and Development Research and Development Research and Development Cluster Total $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $1,699,682,019 $213,377 $0 $0 $1,699,682,019 $0 $0 $0 $59,366,088 $0 $0 $1,699,682,019 $1,699,682,019 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 C-115 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Federal ALN Number 97.042 97.043 97.044 Federal Awarding Agency/Program Title Emergency Management Performance Grants State Fire Training Systems Grants Assistance to Firefighters Grant 97.044 97.045 97.047 97.050 97.052 97.056 97.061 97.061 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 Emergency Operations Center Port Security Grant Program Centers for Homeland Security Centers for Homeland Security 97.061 Centers for Homeland Security 97.061 Centers for Homeland Security 97.067 Homeland Security Grant Program 97.067 Homeland Security Grant Program 97.067 Homeland Security Grant Program 97.067 Homeland Security Grant Program 97.067 Homeland Security Grant Program 97.088 Disaster Assistance Projects 97.091 Homeland Security Biowatch Program 97.130 National Nuclear Forensics Expertise Development Program 97.132 Financial Assistance for Targeted Violence and Terrorism Prevention 97.132 Financial Assistance for Targeted Violence and Terrorism Prevention 97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant 97.U23 ICE Overtime agreement 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 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 98.RD Improving the Bangladesh Peanut Value Chain Total U.S. Agency for International Development Miscellaneous 99.U24 VA Admin & Reporting Fees Total Miscellaneous Total Expenditure of Federal Awards Additional Award Identification (Optional) Name of Funder Pass-Through Entity COVID-19 Georgia Southern University Research and Service Foundation, Inc. George Mason University George Mason University Kennesaw State University Research and Service Foundation University of Illinois at Urbana- Champaign Atlanta Regional Commission Atlanta Regional Commission Fund Source 15200 Parents 4 Peace RACDI0001085401 Venturewell Development Innovations Group Kennesaw State University Research and Service Foundation Michigan State University Purdue University The National Academies of Sciences, Engineering, and Medicine Tufts University FHI 360 University of Illinois 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 Total Amount Provided to Sub-Recipients Federal Expenditures Federal Program Total $2,527,765 $7,977,337 $8,186,819 $5,771 $5,771 $134,487 $166,621 Cluster Name N/A N/A N/A "39G3181" "CON016694" "CON016732" "431694" "143934" "30501" "586002324" "CON016598" $161,167 $70,480 $36,137 $59,800 $8,060,737 $68,750 $177,495,478 $32,134 $4,978,484 $118,272 $1,687 $161,167 $1,110,454 $177,146 $341,921 $36,137 $22,569 $290,000 $81,538 $52,113 $363,737 $22,889,919 $114,029 $113,917 $270,099 $92,052 $211,781 $178,300 $41,940 $251,211,669 $166,621 $4,978,484 $118,272 $1,687 $161,167 $1,110,454 $577,773 $577,773 $577,773 $577,773 $23,677,307 $23,677,307 $23,677,307 $23,677,307 $23,677,307 $114,029 $113,917 $270,099 $303,833 $303,833 $178,300 $41,940 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 N/A N/A N/A N/A N/A Research and Development N/A Research and Development N/A N/A "211967" "T3" "431664" "193900.312455.08" "F0004868402088" $2,108,186 $4,218 $4,908,339 $1,313 $326,011 $11,278 $151,955 $5,410,674 $5,410,674 $5,410,674 $5,410,674 $5,410,674 $5,410,674 N/A Research and Development Research and Development Research and Development Research and Development Research and Development "2000012480" "AID263LA1400004" "147345" "106207-19416" "J087203" $187,103 $2,295,289 $25,894 -$18,334 $1,083,103 $4,125 $2,185 $6,500,087 $5,410,674 $5,410,674 $1,087,228 $1,087,228 $2,185 Research and Development Research and Development Research and Development Research and Development Research and Development $5,200 $5,200 N/A $0 $5,200 $6,402,660,453 $31,527,965,373 Cluster Total $0 $0 $0 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $0 $0 $1,699,682,019 $0 $1,699,682,019 $0 $0 $0 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $1,699,682,019 $0 C-117 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 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, 2024. 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, 2024 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 fourteen 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, 2024. 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 (FPL) - Federal Capital Contributions Nurse Faculty Loan Program (NFLP) Health Professions Student Loans, Including Primary Care Loans and Loans for Disadvantaged Students Nursing Student Loans Ending Balance at June 30, 2024 $ 62,355,971 5,585,107 2,719,506 742,378 265,849 Total Outstanding Balance $71,668,811 C-119 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2024 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, 2024 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 Funds1 10.542 COVID - 19 - Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance Program 10.555 National School Lunch Program1 10.565 Commodity Supplemental Food Program1 10.569 39.003 Emergency Food Assistance Program (Food Commodities) Donation of Federal Surplus Personal Property 93.268 Immunization Cooperative Agreements1 Non-Cash Value $28,118,740 125,424,441 3,108,788,470 41,802,872 1,716,735 44,394,634 2,004,699 199,558,001 Total Non-Cash Assistance $3,551,808,592 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, 2024, the amounts are $378,531,539 and $93,829,049, 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, 2024 STATE OF GEORGIA NOTE 7. NOVEL CORONAVIRUS (COVID 19) Supplemental federal appropriations were approved through a variety of 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 APPENDIX "A" - ORGANIZATIONS COMPRISING THE REPORTING ENTITY ORGANIZATIONAL UNIT Accounting Office, State Administrative Services, Department of 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 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 Governor, Office of the 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 (1) Superior Courts Supreme Court Juvenile Justice, Department of Labor, Department of F-1 STATE ENTITY 407 403 926 402 996 404 992 406 441 900 428 419 477 921 467 411 914 475 469 429 414 928 409 444 922 422 969 495 923 427 408 471 910 993 430 432 434 431 418 436 438 461 440 ORGANIZATIONAL UNIT 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 School Personnel Post-employment Health Benefit Fund, Georgia Sheriffs' Retirement Fund of Georgia State Employees Post-employment Health Benefit Fund Superior Court Clerks' Retirement Fund of Georgia (*) Teachers Retirement System of Georgia (*) Ports Authority, Georgia (*) Properties Commission, State Public Defender Council, Georgia Public Health, Department of Public Safety, Department of Public Service Commission, Georgia 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 Augusta University Foundation, Inc. and Subsidiaries (*) Augusta University Real Estate Corporation (*) Augusta University Real Estate Foundation, Inc. (*) Augusta University Research Institute, Inc. (*) F-2 STATE ENTITY 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 5272 5125 5273 5126 ORGANIZATIONAL UNIT 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 Fort Valley State University (1) Georgia College & State University Georgia Gwinnett College Georgia Gwinnett College Foundation, Inc. and Subsidiaries (*) 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 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. (*) The 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 (*) Valdosta State University VSU Auxiliary Services Real Estate Foundation, Inc. (*) Regional Educational Service Agencies Central Savannah River Area RESA Chattahoochee-Flint RESA F-3 STATE ENTITY 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 551 5512 8684 8724 ORGANIZATIONAL UNIT 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 (1) 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 Forestry Commission State Treasurer, Office of the Stone Mountain Memorial Association (*) Student Finance Authority, Georgia (*) Student Finance Commission, Georgia REACH Georgia Foundation (*) 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 (1) 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 (1) Gwinnett Technical College Lanier Technical College North Georgia Technical College (1) Oconee Fall Line Technical College Ogeechee Technical College Savannah Technical College F-4 STATE ENTITY 8864 8804 8624 8764 8564 8644 8524 8584 8504 8664 8884 8544 8844 8604 976 474 927 998 478 919 420 486 911 917 476 4761 489 955 415 820 822 823 824 835 827 818 828 829 830 832 834 838 817 844 841 ORGANIZATIONAL UNIT South Georgia Technical College Southeastern Technical College Southern Crescent Technical College Southern Regional Technical College (1) West Georgia Technical College (1) Wiregrass Georgia Technical College (1) Technology Authority, Georgia Transportation, Department of Veterans Service, Department of Vocational Rehabilitation Agency, Georgia Workers' Compensation, State Board of STATE ENTITY 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