SINGLE AUDIT REPORT FISCALYEAR ENDED JUNE 30,...

AUSTON G. JOHNSON, CPAUTAH STATE AUDITOR

SINGLE AUDIT REPORT

FISCAL YEAR ENDED JUNE 30, 2007

Keeping UtahFinancially Strong

STATE OF UTAH

Report No. 07-45

OMB Circular A-133 Audit For the Year Ended June 30, 2007

TABLE OF CONTENTS

i

State of Utah

Page INTRODUCTION 1 INDEPENDENT STATE 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 3 INDEPENDENT STATE AUDITOR’S REPORT IN ACCORDANCE WITH OMB CIRCULAR A-133 ON • COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM • INTERNAL CONTROL OVER COMPLIANCE • SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 6 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Presented by Federal Agency 9 Presented by State Agency 47 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 86 SCHEDULE OF FINDINGS AND QUESTIONED COSTS: Part I. Summary of Auditor’s Results 96 Part II. Findings - Financial Statements Audit

State Agency Type Page U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: 07-01. Incorrect Eligibility Determination and Inadequate Documentation Health A,B,D 98 of Eligibility Workforce Services 07-02. Child Care Internal Control Weaknesses and Noncompliance Workforce Services B,D 98 GENERAL FINDINGS: 07-03. Inadequate Internal Controls over Financial Reporting Admin. Services A,B 99 07-04. FINET Transactions Processed Without Required Approvals Admin. Services B 100 07-05. Inadequate Controls over Statewide Payroll Expenditures Admin. Services B 100 07-06. Inadequate Controls over Capital Asset Additions Admin. Services B 100

TYPE OF FINDING AND RELATED AUDITOR’S REPORT: Report on Compliance and on Internal Control Over Financial Reporting – Government Auditing Standards A. Material Weakness in internal control – basic financial statement level. B. Significant Deficiency of internal control – basic financial statement level. C. Material Noncompliance – basic financial statement level. D. Reportable instance of noncompliance and other matters – fraud or illegal act unless clearly inconsequential,

or significant violations of provisions of contracts or grant agreements and abuse.


TABLE OF CONTENTS

ii

State of Utah

Part II. Findings - Financial Statements Audit (continued) State Agency Type Page GENERAL FINDINGS (continued): 07-07. Separation of Duties Weakness – SAP Payroll System Court Administrator B 102 07-08. Separation of Duties Weakness – Human Resource Enterprise System Court Administrator B 102 07-09. Noncompliance with Payroll Policy Commerce B 102 07-10. Inadequate Internal Controls over Significant Accounting Estimates Tax Commission A,B 103 Admin. Services 07-11. Inadequate Internal Controls over Error Corrections Tax Commission B 104 07-12. Inadequate Internal Controls over Financial Reporting Transportation B 105 07-13. Inadequate Controls over Year-End Cutoff Procedures University of Utah B 106 07-14. Inadequate Internal Controls for Recording Buildings Constructed by DFCM and Transferred to the University University of Utah B 107 07-15. Inadequate Internal Controls over Financial Reporting Workforce Services B 109 07-16. Control Weaknesses for Case Edit System Workforce Services B 110 Part III. Findings and Questioned Costs – Major Federal Program Audit

State Agency Type Page U.S. DEPARTMENT OF DEFENSE: 07-17. Errors in Federal Draws Utah National Guard F,H 111 07-18. Noncompliance with Payroll Policy Utah National Guard F 113 07-19. Lack of Internal Control for Suspension and Debarment Compliance Utah National Guard F 114 07-20. Inadequate Internal Controls Resulting in Excessive Amounts Billed to Granting Agencies University of Utah F,H 115 U.S. DEPARTMENT OF EDUCATION: 07-21. Inappropriate Reimbursement of Indirect Costs College of E. Utah F,H 116 07-22. Inadequate Documentation College of E. Utah F,H 117 07-23. Inaccurate Line Items in the FISAP Report Dixie College F,H 118 07-24. Internal Control Weaknesses and Noncompliance Related to the Perkins Loan Program Dixie College F,H 119 07-25. Inadequate Documentation Dixie College F,H 121 07-26. Inappropriate Reimbursement of Indirect Costs Dixie College F,H 122 07-27. Noncompliance with Matching Requirement Dixie College F,H 123 07-28. Inadequate Internal Controls and Noncompliance with Federal Cash Management Requirements Education/Rehab. F,H 124 07-29. Inadequate Review and Approval of Title I Disbursements Office of Education F,H 126

TYPE OF FINDING AND RELATED AUDITOR’S REPORT: Report on Compliance and on Internal Control Over Compliance – Single Audit E. Material weakness in internal control – major program level. F. Significant deficiency of internal control – major program level. G. Material or possible material instance of noncompliance – major program level. H. Other finding or questioned cost required to be reported under section ___.510(a) of OMB Circular A-133.


TABLE OF CONTENTS

iii

State of Utah

Part III. Findings and Questioned Costs – Major Federal Program Audit (continued) State Agency Type Page U.S. DEPARTMENT OF EDUCATION (continued): 07-30. Errors in Federal Financial Reports Office of Education F,H 128 07-31. Inadequate Internal Controls over Indirect Cost Rate Proposal Office of Education F,H 129 07-32. Noncompliance with Davis-Bacon Act Off. of Rehabilitation F,H 130 07-33. Inadequate Controls and Noncompliance with Return of Title IV Funds SL Comm. College F,H 131 07-34. Inadequate Controls for Student Status Changes Reports SL Comm. College F,H 133 07-35. Internal Control Weaknesses and Noncompliance Related to the Perkins Loan Program SL Comm. College F,H 134 07-36. Reporting Errors SL Comm. College F,H 136 07-37. Inappropriate Reimbursement of Indirect Costs Snow College F,H 138 07-38. Inappropriate Reimbursement of Indirect Costs Southern Utah Univ. F,H 139 07-39. Noncompliance with Cash Management Requirements and Payment of Unsupported Expenditure Uintah Basin ATC F,H 140 07-40. Inadequate Separation of Duties Uintah Basin ATC F 141 07-41. Noncompliance with Purchasing Policy Uintah Basin ATC F,H 142 07-42. Missing Certification of Effort for Employees Paid from Federal Funds Uintah Basin ATC F,H 143 07-43. Inadequate Documentation University of Utah F,H 144 07-44. Inadequate Internal Controls Related to Perkins Loans Repayments Utah State University F,H 145 07-45. Internal Control Weaknesses and Noncompliance Related to Perkins Loans Repayments Ut. Valley St. College F,H 146 07-46. Inadequate Documentation Ut. Valley St. College F,H 147 07-47. Inadequate Controls and Noncompliance with Return of Title IV Funds Weber State Univ. F,H 149 07-48. Inadequate Documentation of Loan Disbursement Notifications Weber State Univ. F,H 150 07-49. Reporting Errors Weber State Univ. F,H 151 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: 07-50. Noncompliance with Subgrantee Eligibility Requirements Community & Culture E,F,G,H 155 07-51. Potential Unallowable Political Activities in Subgrantee Contracts Community & Culture F,H 157 07-52. Weaknesses in During-the-Award Monitoring of LIHEAP Subrecipients Community & Culture F,H 160

07-53. LIHEAP Eligibility Determination and Assistance Amount Calculation Errors Community & Culture F,H 161

07-54. Incorrect Eligibility Determination and Inadequate Documentation Health E,F,G,H 163 of Eligibility Workforce Services 07-55. Third Party Liability Information Not Adequately Obtained or Updated Health F,H 167 Workforce Services 07-56. Managed Care Noncompliance Health F,H 170 07-57. Noncompliance with the Medicaid State Plan for Graduate Medical Education Payments Health F,H 172 07-58. Inadequate Claim Review Health F,H 174 07-59. Internal Control Weakness and Inadequate Documentation Health E,F,H 175 Workforce Services 07-60. Internal Control Weaknesses and Noncompliance – Title IV-E Foster Care Human Services F,H 178 07-61. Internal Control Weaknesses and Allegations of Fraud Human Services F,H 181 07-62. Unallowable Expenditures – Title IV-E Foster Care and Adoption Assistance Human Services F,H 182 07-63. Inadequate Internal Controls Resulting in Excessive Amounts Billed to Granting Agencies University of Utah F,H 183


TABLE OF CONTENTS

iv

State of Utah

Part III. Findings and Questioned Costs – Major Federal Program Audit (continued) State Agency Type Page U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued): 07-64. Child Care Internal Control Weaknesses and Noncompliance Workforce Services E,F,G,H 185 07-65. TANF Internal Control Weaknesses and Noncompliance Workforce Services E,F,H 190 07-66. Inadequate Controls Over Advances to Subrecipients Workforce Services F,H 193 07-67. Noncompliance with Reporting Requirements Workforce Services F,H 194 U.S. DEPARTMENT OF HOMELAND SECURITY: 07-68. Lack of Supervisor Signature on Timesheet Public Safety F 196 07-69. Inadequate Subrecipient Monitoring Procedures Public Safety F,H 197 U.S. DEPARTMENT OF LABOR: 07-70. WIA Internal Control Weaknesses and Noncompliance Workforce Services E,F,H 199 DEPT. OF TRANSPORTATION: 07-71. Untimely Weekly Certified Payrolls Transportation F,H 207 07-72. Inadequate Subrecipient Monitoring Procedures Transportation F,H 208 GENERAL FINDINGS: 07-73. FINET Transactions Processed Without Required Approvals Admin. Services F 210 07-74. Inadequate Controls over Statewide Payroll Expenditures Admin. Services F 211 07-75. Separation of Duties Weakness – SAP Payroll System Court Administrator F 212 07-76. Separation of Duties Weakness – Human Resource Enterprise System Court Administrator F 213 07-77. Noncompliance with Payroll Policy Commerce F 214 07-78. Reserves in Excess of Federal Guidelines Technology H 215 07-79. Cash Reserves in Excess of Federal Guidelines University of Utah F,H 216 07-80. Untimely Subrecipient Monitoring University of Utah F,H 217 07-81. Inadequate Internal Controls Related to Research and Development Grants Utah State University F,H 218 07-82. Inadequate Controls Over Federal Payroll Compliance Utah State University F,H 220 07-83. Control Weaknesses for Case Edit System Workforce Services E,F 222 SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS 229


INTRODUCTION

1

State of Utah

Background The Federal Government requires the State of Utah to have an entity-wide audit of its financial statements and its federal programs as a condition of receiving federal financial assistance. The federally required audit is commonly referred to as the “single audit.” The single audit focuses on testing compliance with laws and regulations and testing related internal control for major programs. The requirements for performing the single audit are stated in the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Scope OMB Circular A-133 requires a risk-based approach to auditing federal programs. Under the risk-based approach, programs are classified as Type A or Type B programs based on a dollar level computed in accordance with Circular A-133. Type A programs for the State are those programs which exceeded $9,300,000 in federal awards expended for the fiscal year ended June 30, 2007. All other programs are classified as Type B. For the year ended June 30, 2007, all “non-low risk” Type A and at least one-half of the “high risk” Type B programs were audited as major programs in accordance with OMB Circular A-133 requirements. Presentation This report includes all required information for the single audit except the State of Utah’s financial statements and our report thereon, which were issued under separate cover. The Schedule of Expenditures of Federal Awards is presented by federal agency as required. An optional Schedule sorted by state agency is also presented. The required summary of our audit results, including a list of the major programs audited is presented on page 96. In addition, management’s corrective action plan is presented with the related finding and questioned cost rather than in a separate section of the report. The type of each finding and the auditor’s report(s) to which it relates is listed in the foregoing Table of Contents. Perspective Federal programs continue to be a significant source of funding for the State. The top graph on the following page shows the relationship of federal award expenditures to total expenditures for State agencies and institutions. The bottom graph on the following page shows the break out of Type A and Type B programs. The State had 37 Type A programs and hundreds of Type B programs in fiscal year 2007.


INTRODUCTION

2

State of Utah

$433

$2,942

$372

$2,175

$1,217

$399

$118

$506

$280

$577$421

$83 $38 $67$233

$3,687

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

Mill

ions

HIGHERED

USF DOH &DEQ

DHS DOT DWS DCC OTHER

FOR THE FISCAL YEAR ENDED JUNE 30, 2007

FEDERAL vs OTHER FUND EXPENDITURESFOR STATE AGENCIES AND INSTITUTIONS

FEDERAL OTHER

HIGHER ED – Colleges and Universities DOT – Dept. of Transportation USF – Uniform School Fund (Office of Education) DWS – Dept. of Workforce Services DOH & DEQ – Dept. of Health and DCC – Dept. of Community & Culture Dept. of Environmental Quality OTHER – Other state agencies DHS – Dept. of Human Services

TYPE A vs TYPE B PROGRAMS TOTAL FEDERAL ASSISTANCE $5.588 Billion

(includes loan balances & disbursements)

Type B Programs$0.333 Billion

5.95%

Type A Programs$5.255 Billion

94.05%

FOR THE FISCAL YEAR ENDED JUNE 30, 2007

3

Auston G. Johnson, CPA UTAH STATE AUDITOR

STATE OF UTAH

Office of the State Auditor UTAH STATE CAPITOL COMPLEX

EAST OFFICE BUILDING, SUITE E310 P.O. BOX 142310

SALT LAKE CITY, UTAH 84114-2310 (801) 538-1025

FAX (801) 538-1383

DEPUTY STATE AUDITOR: Joe Christensen, CPA FINANCIAL AUDIT DIRECTORS: H. Dean Eborn, CPA Deborah A. Empey, CPA Stan Godfrey, CPA Jon T. Johnson, CPA

INDEPENDENT STATE 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

To the Members of the Legislature of the State of Utah and The Honorable Jon Huntsman, Jr. Governor, State of Utah We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the State of Utah as of and for the year ended June 30, 2007, which collectively comprise the State’s basic financial statements, and have issued our report thereon dated November 20, 2007. Our report was modified to include a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of Utah Housing Corporation, Utah Public Employees Group Insurance, the University of Utah’s Hospital and component units, the Utah State University Research Foundation, certain other college and university foundations, the Dairy Commission, and the Utah State Retirement Office, as described in our report on Utah’s financial statements. 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. Internal Control Over Financial Reporting In planning and performing our audit, we considered the State of Utah’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the basic financial statements, but not for the purpose of expressing an opinion on the effectiveness of the State of Utah’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the State of Utah’s internal control over financial reporting.

4

Our consideration of the internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to be significant deficiencies. A control deficiency 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 misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the State’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the basic financial statements that is more than inconsequential will not be prevented or detected by the State’s internal control. We consider the deficiencies described in the accompanying “Schedule of Findings and Questioned Costs” as items No. 07-01 through 07-16 to be significant deficiencies in internal control over financial reporting. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the basic financial statements will not be prevented or detected by the State’s internal control. Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. However, of the significant deficiencies described above, we consider items No. 07-01, 07-03, and 07-10 to be material weaknesses. Compliance and Other Matters As part of obtaining reasonable assurance about whether the State of Utah’s basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. 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" as items No. 07-01 and 07-02. We also noted certain immaterial instances of noncompliance and other matters involving the internal control over financial reporting that we have reported to management of the applicable State agencies and institutions in separate letters. The State’s responses to the findings identified in our audit are described in the accompanying “Schedule of Findings and Questioned Costs.” We did not audit the responses, and accordingly, we express no opinion on them.

6

Auston G. Johnson, CPA UTAH STATE AUDITOR

STATE OF UTAH

Office of the State Auditor UTAH STATE CAPITOL COMPLEX

EAST OFFICE BUILDING, SUITE E310 P.O. BOX 142310

SALT LAKE CITY, UTAH 84114-2310 (801) 538-1025

FAX (801) 538-1383

DEPUTY STATE AUDITOR: Joe Christensen, CPA FINANCIAL AUDIT DIRECTORS: H. Dean Eborn, CPA Deborah A. Empey, CPA Stan Godfrey, CPA Jon T. Johnson, CPA

INDEPENDENT STATE AUDITOR’S REPORT IN ACCORDANCE WITH OMB CIRCULAR A-133 ON • COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM • INTERNAL CONTROL OVER COMPLIANCE • SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS To the Members of the Legislature of the State of Utah and The Honorable Jon Huntsman, Jr. Governor, State of Utah Compliance We have audited the compliance of the State of Utah with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2007. The State of Utah’s major federal programs are identified in the “Summary of Auditor’s Results” section of the accompanying “Schedule of Findings and Questioned Costs.” Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the State of Utah’s management. Our responsibility is to express an opinion on the State of Utah’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the State of Utah’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the State of Utah’s compliance with those requirements. As described in items No. 07-50, 07-54, and 07-64 in the accompanying “Schedule of Findings and Questioned Costs,” the State of Utah did not comply with requirements regarding allowable activities, allowable costs/cost principles, and eligibility that are applicable to the U.S. Department of Health and Human Services’ Community Services Block Grant (93.569), Child

7

Care Development Fund cluster (93.575 and 93.596), and Title XIX Medicaid cluster program (93.778). Compliance with such requirements is necessary, in our opinion, for the State of Utah to comply with requirements applicable to those programs. In our opinion, because of the effects of the noncompliance described in the preceding paragraph, the State of Utah did not comply, in all material respects, with the requirements referred to above that are applicable to the U.S. Department of Health and Human Services’ Community Services Block Grant (93.569), Child Care Development Fund cluster (93.575 and 93.596), and Title XIX Medicaid cluster program (93.778). Also, in our opinion, the State of Utah complied, in all material respects, with the requirements referred to above that are applicable to each of its other major federal programs for the year ended June 30, 2007. The results of our auditing procedures also disclosed other instances of noncompliance with those requirements which are required to be reported in accordance with OMB Circular A-133 and which are identified in the accompanying “Table of Contents” on pages ii and iii of this report and described in the “Schedule of Findings and Questioned Costs” section of this report. Internal Control Over Compliance The management of the State of Utah is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the State of Utah’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the State of Utah’s internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in the State’s internal control that might be significant deficiencies or material weaknesses as defined below. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies and other deficiencies that we consider to be material weaknesses. A control deficiency in the State of Utah’s internal control over compliance 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 noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the State’s ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the State’s internal control. We consider the deficiencies in internal control over compliance described in the accompanying “Schedule of Findings and Questioned Costs” as items No. 07-17 through 07-77 and 07-79 through 07-83 to be significant deficiencies.

9

SCHEDULE OF EXPENDITURES

OF FEDERAL AWARDS

BY FEDERAL AGENCY

Federal Federal Pass-State Agency Catalog# Award/Contract # Expenditures Through

AGENCY FOR INTERNATIONAL DEVELOPMENT

(R&D) Agency for International Development USU * N/A VARIOUS 267,332$ 267,315$ Agency for International Development USU N/A VARIOUS 147,730 417

Pass-Through From Non-State Entities:(R&D) Agency for International Develop. —

University of Wyoming USU * N/A VARIOUS 12,188 The Nature Conservancy USU * N/A VARIOUS 7,582 University of California, Davis USU * N/A VARIOUS 144,541

Agency for International Develop. —Association Liason Office USU N/A VARIOUS 17,761 Academy for Educational Development USU N/A VARIOUS 677

Subtotal – Agency for International Development 597,811 267,732

AGRICULTURE, DEPARTMENT OF

(R&D) AG Research – Basic and Applied Weber State * 10.001 04-CS-11041563-33 & 7,680 06-CS-11041430-013

NONCAPS Inspection Program Agriculture 10.025 05-8588-0587-CA 12,564 Scrapie Program Agriculture 10.025 05-9749-1482-CA 19,211 Avian Influenza Game Birds Agriculture 10.025 06-9749-1588-CA 25,700 NONCAPS Inspection Program Agriculture 10.025 06-8588-0587-CA 34,228 Avian Influenza Surveillance Common Flocks Agriculture 10.025 06-9749-1587-CA 44,980 Animal FAD EMS Agriculture 10.025 05-9749-1446-CA 54,613 CAPS Inspection Program Agriculture 10.025 07-8588-0587-CA 71,670 Johne's Disease Agriculture 10.025 05-979-1370-CA 76,825 National Animal Identification System Agriculture 10.025 05-9749-1404-CA 136,284 Predator Avian Influenza Agriculture 10.025 06-7100-0216-CA 180,000 Chronic Wasting Disease Agriculture 10.025 05-9749-1395-CA 213,561 CAPS Inspection Program Agriculture 10.025 06-8588-0587-CA 227,481 Insect Grant Agriculture 10.025 04-8588-0819-GR 827,341 UDSA School Lunch Agriculture 10.162 12-25-A-3316 2,172 Shell Egg Sureillance Agriculture 10.162 12-25-A-3316 5,386 Bovine Spongiform Encephalophy Agriculture 10.162 223-07-4132 20,000 USDA Poultry Grading Agriculture 10.162 12-25-A-2423 74,145 Specialty Crop Block Grant Agriculture 10.162 12-25-G-0535 103,135 Records Management Agriculture 10.163 12-25-A-3719 28,301 Portereiko Fellowship U OF U 10.206 20043530414931 824 USDA Dairy Grading Agriculture 10.435 12-25-A-3176 15,806 Agriculture Mediation Agriculture 10.435 5200-3087600-0545 17,592 USDA Meat Cooperative Agriculture 10.477 12-37-A-315 7,286 USDA Meat Cooperative Agriculture 10.477 12-37-A-446 116,495 USDA Meat Cooperative Agriculture 10.477 12-37-A-317 979,606 Food Distribution Commodities Education 10.550 VARIOUS 11,924,291 11,924,291 (FSP) Food Stamps SSI Cash Out Workforce Services * 10.551 LOC 4937-2006/7 IS601843 2,157,542 (FSP) Food Stamps Benefits Workforce Services * 10.551 LOC 4942-008006449S6008 132,330,274 (NUT) Nutr. Act School Breakfast Program Education 10.553 VARIOUS 11,766,867 11,766,867 (NUT) Nutr. Act Special Assistance Program Education 10.555 VARIOUS 58,728,377 58,728,377 (NUT) Nutr. Act Special Milk Program Education 10.556 VARIOUS 65,561 65,561 WIC Internal Audit Health * 10.557 3UT700709 31,594 USDA WIC Health * 10.557 3UT700709 31,615,808 9,265,266 Child and Adult Care Food Program Education 10.558 VARIOUS 18,995,026 18,836,035 (NUT) Nutr. Act Summer Food Education 10.559 VARIOUS 2,019,741 1,947,175 Nutr. Act State Administration Education 10.560 VARIOUS 1,399,905 (FSP) Food Stamps State Exchange Workforce Services * 10.561 LOC 4942-2006/7 IS802643 5,490 (FSP) Food Stamps Accuracy Bonus Workforce Services * 10.561 LOC 4942-2005IS251443 39,716 (FSP) Food Stamps Emp/Train 50% Partici. Workforce Services * 10.561 LOC 4942-2006/7 IS252043 96,957 (FSP) Food Stamps Emp/Train 50% Workforce Services * 10.561 LOC 4942-2006/7 IS251943 375,965 (FSP) Food Stamps Emp/Train 100% Workforce Services * 10.561 LOC 4942-2006/7 IE251843 870,757 (FSP) Food Stamps Administration Workforce Services * 10.561 LOC 4942-2006/7 IS251443 19,640,328

Grant Name

State of UtahSchedule of Expenditures of Federal Awards by Federal Agency

For the Year Ended June 30, 2007

* Major Programs, see Note 2.A. The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards

10

Federal Federal Pass-State Agency Catalog# Award/Contract # Expenditures ThroughGrant Name



(EFA) TEFAP Administration Education 10.568 6UT400013 291,294 291,294 Fresh Fruit and Vegetable Education 10.582 VARIOUS 775,094 775,094 Joint Fire Science Program U OF U 10.652 06CA11046000612JSFP063131 20,505 Gypsy Moth Agriculture 10.664 07CA-11046000-065 8,958 Gypsy Moth Agriculture 10.664 06CA-11046000-065 22,798 Cooperative Weed Management Agriculture 10.664 04-DG-11010000-022 28,579 Forest Legacy - Cedar Project #3 (Adams/Meeks) Natural Resources 10.664 06-DG-11046000-602 1,667 Hazardous Fuel Reduction (Stevens Money) Natural Resources 10.664 06-DG-11046000-610 19,375 Forest Legacy - Administration Natural Resources 10.664 06-DG-11046000-600 27,765 Consolidated Grant - All Programs Natural Resources 10.664 03-DG-11046000-027 39,825 6,940 Forest Legacy - Administration Natural Resources 10.664 05-DG-11046000-073 44,304 Hazardous Fuel Reduction (Stevens Money) Natural Resources 10.664 04-DG-11046000-029 67,963 Hazardous Fuel Reduction (Stevens Money) Natural Resources 10.664 05-DG-11046000-064 83,471 Consolidated Grant - All Programs Natural Resources 10.664 04-DG-11046000-026 244,683 56,203 Consolidated Grant - All Programs Natural Resources 10.664 06-DG-11046000-608 619,335 52,284 Consolidated Grant - All Programs Natural Resources 10.664 01-DG-11046000-021 757,638 Consolidated Grant - All Programs Natural Resources 10.664 05-DG-11046000-050 935,246 157,887 Forest Legacy - Virgin River Headwaters Natural Resources 10.664 07-DG-11046000-601 939,750 Cooperative Forestry Assistance Natural Resources 10.664 VARIOUS 169,900 Economic Action - 4 Corners Natural Resources 10.670 03-DG-11046000-036 5,250 Economic Action - 4 Corners Natural Resources 10.670 03-DG-11046000-025 9,737 Economic Action - Economic Recovery Program (ERPNatural Resources 10.670 01-DG-11046000-053 46,512 Rural Development Council SUU 10.672 VARIOUS 150,145 Forest Land Enhancement Program (FLEP) Natural Resources 10.677 03-DG-11046000-050 25,226 SCD Education Project Agriculture 10.902 65-8D43-5-70 7,913 GIP Grazing Training & Scholarships Agriculture 10.902 68-8-D43-6-06 22,379 GIP Conservation Projects Agriculture 10.902 69-8-D43-6-10 42,008 (R&D) Marine Fungi U OF U * 10.961 5831487040 2,032 (R&D) Marine Invertebrate Symbionts U OF U * 10.962 5831484038 3,138 (R&D) Food Safety and Inspection Service USU * N/A VARIOUS 14,021 (R&D) Valles Caldera Trust USU * N/A VARIOUS 23,577 (R&D) Foreign Agriculture Service USU * N/A VARIOUS 35,420 22,325 (R&D) Department of Agriculture U OF U * N/A VARIOUS 59,655 (192) (R&D) Rural Development USU * N/A VARIOUS 79,211 (R&D) Forest Service USU * N/A 06-JV-11221667-213 (070043) 100,097 (R&D) Forest Service USU * N/A 06-VT-11041930-057 (070198) 107,130 (R&D) Cooperative State Research Svc. USU * N/A 2004-51130-03121 (041753) 120,579 (R&D) Cooperative State Research Svc. USU * N/A 2001-52103-11215 (011310) 126,862 (R&D) Research and Development USU * N/A VARIOUS 134,244 112,497 (R&D) Animal & Plant Health Inspection Svc USU * N/A 07-7449-0042(070272) 141,980 (R&D) Cooperative State Research Svc. USU * N/A 2006-34371-17033 (061713) 142,601 (R&D) Agriculture Research Services USU * N/A 59-5428-4-351(041449) 148,630 (R&D) Animal & Plant Health Inspection Svc USU * N/A VARIOUS 157,845 (R&D) Cooperative State Research Svc. USU * N/A 2006-34530-17329 (070091) 173,329 (R&D) Research and Development USU * N/A 2005-35205-15431(041703) 176,969 (R&D) Cooperative State Research Svc. USU * N/A F061100 187,862 (R&D) Cooperative State Research Svc. USU * N/A 2006-34552-17561 (061775) 192,614 (R&D) National Resources Conservation Svc USU * N/A VARIOUS 208,869 (9,392) (R&D) Cooperative State Research Svc. USU * N/A F072000 210,475 (R&D) Cooperative State Research Svc. USU * N/A 2003-38640-13140 (035135) 225,366 (R&D) Cooperative State Research Svc. USU * N/A F061000 226,839 (R&D) Animal & Plant Health Inspection Svc USU * N/A 07-7400-0470(CA)(070239) 227,738 (R&D) Cooperative State Research Svc. USU * N/A 2005-34552-15828 (051629) 292,651 (R&D) National Resources Conservation Svc USU * N/A 69-8D43-6-05 (070087) 328,514 (R&D) Cooperative State Research Svc. USU * N/A 2006-34570-17134 (061668) 370,568 (R&D) Cooperative State Research Svc. USU * N/A 2005-38640-15900 (051687) 372,393 (R&D) Agriculture Research Services USU * N/A VARIOUS 439,525 (R&D) Cooperative State Research Svc. USU * N/A 2004-38640-14398 (041535) 456,234 (R&D) Forest Service USU * N/A VARIOUS 518,486 40,911 (R&D) Cooperative State Research Svc. USU * N/A F071100 590,852 (R&D) Cooperative State Research Svc. USU * N/A 2006-34526-17001 (061686) 647,011 (R&D) Agriculture Research Services USU * N/A 58-3625-4-121 675,558


11




(R&D) Cooperative State Research Svc. USU * N/A 2006-38880-03509 (061631) 783,434 (R&D) Cooperative State Research Svc. USU * N/A F071000 848,071 (R&D) Cooperative State Research Svc. USU * N/A VARIOUS 2,142,774 1,241,679 USDA Wool Payment SUU N/A 748D434A637 269 Virgin River Fish Surveys Natural Resources N/A CD-98870602 3,372 EOTC Curation Services Natural Resources N/A 43-8499-2-0022 4,489 Research Joint Venture - Community Wildfire Protecti Natural Resources N/A 05-JV-11231300-050 7,800 Deer/Elk Chronic Wasting Disease Natural Resources N/A 53-8D43-6-01 7,941 Organics Agriculture N/A 12-25-A-4185/4579 10,970 National Resources Conservation Service USU N/A VARIOUS 33,642 Avian Influenza Natural Resources N/A 05-9749-1396-CA 40,069 Department of Agiculture U OF U N/A VARIOUS 40,115 Animal & Plant Health Inspection Service USU N/A VARIOUS 60,402 Forest Service USU N/A VARIOUS 62,206 Farm Bill Biologists Natural Resources N/A CD-98870601 82,195 Research and Development USU N/A VARIOUS 89,816 Risk Management Agency USU N/A 06-IE-0833-0183-E (061770) 105,799 Cooperative State Research Service USU N/A 2005-47001-03205 (051688) 112,465 Rural Development Council SUU N/A 05-DG-1046000-055 113,656 Cooperative State Research Service USU N/A F075000 120,100 Cooperative State Research Service USU N/A 2002-38640-11763 (024264) 127,241 Cooperative State Research Service USU N/A 2002-41590-01384 (024220) 137,644 Risk Management Agency USU N/A VARIOUS 147,106 Animal & Plant Health Inspection Service USU N/A 06-7400-0600(CA)(061141) 184,805 Foreign Agricultural Service USU N/A VARIOUS 191,705 Cooperative State Research Service USU N/A 41100 (F064000) 206,964 Cooperative State Research Service USU N/A 2006-51150-03477 (061653) 212,833 Cooperative State Research Service USU N/A F077000 239,837 Cooperative State Research Service USU N/A 2005-51150-02301 (051620) 243,196 Chronic Wasting Disease Natural Resources N/A 72-8D43-1-43 250,000 Water Quality Manure Management Agriculture N/A 68-8D43-1-198 250,789 Watershed Restoration Natural Resources N/A 04-9749-1229-CA 620,628 Cooperative State Research Service USU N/A F074000 1,240,995 Cooperative State Research Service USU N/A VARIOUS 1,425,617 619,074

Pass-Through From Non-State Entities:(R&D) National Resources Conservation Svc

Farm Pilot Project Coord., Inc. USU * N/A VARIOUS 66,631 (R&D) Animal & Plant Health Inspection Svc —

Mississippi State University USU * N/A VARIOUS 9,039 (R&D) Research and Development —

Dairy Management Inc USU * N/A VARIOUS 13,247 North Dakota State University USU * N/A VARIOUS 4,853 Oregon State University USU * N/A VARIOUS 22,457

(R&D) Cooperative State Research Svc. —Colorado State University USU * N/A VARIOUS 55,394 Dee's Incorporated USU * N/A VARIOUS 3 Hansen Energy & Environmental LLC USU * N/A VARIOUS (296) Michigan State University USU * N/A VARIOUS 14,026 Ohio State University USU * N/A VARIOUS 40,489 Oregon State University USU * N/A VARIOUS (1,727) Purdue University USU * N/A VARIOUS 8,911 The Welding Research Council, Inc USU * N/A VARIOUS 16,218 University of California-Davis USU * N/A VARIOUS 66,379 University of Minnesota USU * N/A VARIOUS 10,850 University of Nevada - Reno USU * N/A VARIOUS 72,674 Washington State University USU * N/A VARIOUS 8,216

Food Safety and Inspection Service —Association of Food & Drug Officials USU N/A VARIOUS 5,514


12




Cooperative State Research Service —Auburn University USU N/A VARIOUS 104,583 Colorado State University USU N/A VARIOUS 62,618 Kansas Institutions of Higher Educatn USU N/A VARIOUS 16,438 Kansas State University USU N/A VARIOUS 8,808 University of California-Davis USU N/A VARIOUS 1,116 University of Wyoming USU N/A VARIOUS 7,525 Washington State University USU N/A VARIOUS 28,617

Agriculture Research Services —Colorado State University USU N/A VARIOUS 38

Animal & Plant Health Inspection Svc —Colorado State University USU N/A VARIOUS 4,359 Mississippi State University USU N/A VARIOUS 35,839 Montana State University USU N/A VARIOUS 14,627 South Dakota State University USU N/A VARIOUS 9,743

Research and Development —Kansas State University USU N/A VARIOUS 8,005 Texas AandM University USU N/A VARIOUS 75,330

Subtotal – Department of Agriculture 319,632,749 115,900,176

COMMERCE, DEPARTMENT OF

(R&D) NCEP Regional Reanalysis U OF U * 11.431 NA040AR4310077 74,380 PTFP U OF U 11.550 VARIOUS 607,759 Acute Burn Care Telemedicine U OF U 11.552 4960104009 52,107 National Inst. of Standards & Technology UVSC 11.611 70NANB5H1142 813,283 (R&D) Department of Commerce U OF U * N/A VARIOUS 440,982 800 Visualizing History U OF U N/A AB133F06SE5815 1,720 (R&D) Natl. Oceanic and Atmospheric Admin. USU * N/A VARIOUS 4,678 (R&D) Air Force Research Laboratory (NM) USU * N/A VARIOUS 37,445 (R&D) Natl. Oceanic and Atmospheric Admin. USU * N/A 50-SPNA-1-00037 137,393 (R&D) Natl. Oceanic and Atmospheric Admin. USU * N/A DG133E06CQ0079 T0002 244,643 (R&D) National Institute of Standards & Tech. USU * N/A 70NANB6H6145 359,766 (R&D) Natl. Oceanic and Atmospheric Admin. USU * N/A DG133E06CQ0079 T0001 393,061 Economic Development Administration USU N/A 05-01-04089 ('035359) 174,893

Pass-Through From Non-State Entities:(R&D) Coastal Zone Management Admin. —

University of New Hampshire U OF U * 11.419 VARIOUS 80,846 (R&D) High Density Mesonet Obs —

Univ. Corp. Atmospheric Research U OF U * 11.467 S0444697 1,181 (R&D) Natl. Institute of Standards & Tech. —

KT Consulting, Inc. USU * N/A VARIOUS 21,711 Natl. Oceanic and Atmospheric Admin.

Chesapeake Research Consortium USU N/A VARIOUS 6,094

Subtotal – Department of Commerce 3,451,942 800

CORPORATION FOR NATIONAL SERVICE

NCS Americorps Subgrantees DCC 94.003 04CAHUT001 195,207 NCS Americorps Subgrantees DCC 94.003 06ACHUT001 636,848 636,848 NCS Americorps Subgrantees DCC 94.003 03ACHUT001 871,806 871,806 Service Learning Education 94.004 03/05/06KSPUT001 227,147 194,631 School and Community Based Programs SLCC 94.004 03LHHUT001 7,211 NCS Americorps Subgrantees DCC 94.006 06AFHUT001 66,292 66,292 NCS Americorps Subgrantees DCC 94.006 03AFHUT001 381,803 381,803 AmeriCorps Education Award Davis ATC 94.006 VARIOUS 196 NCS Americorps Subgrantees DCC 94.007 04CDHUT001 23,436 23,436 Planning and Program Development SLCC 94.007 VARIOUS 74,395 NCS Americorps Subgrantees DCC 94.009 07VSPUT001 2,393


13




NCS Americorps Subgrantees DCC 94.009 05PTHUT001 94,743 Natl. Assoc. of Service & Conservation Corps USU N/A VARIOUS 15,040

Pass-Through From Non-State Entities:Planning and Program Development —

Denver Options, Inc. SLCC 94.007 VARIOUS 10,696

Subtotal – Corporation for National Service 2,607,213 2,174,816

DEFENSE, DEPARTMENT OF

Defence Logistics Agency Governor's Office 12.002 SP4800-03-2-0305,MOD2 300,000 (R&D) Basic and Applied Scientific Res. U OF U * 12.300 VARIOUS 422,315 Military Construction National Guard 12.400 DAHA42-1001A 2,771,469 Military Operations and Maintenance National Guard * 12.401 DAHA42-1040 60,127 Military Operations and Maintenance National Guard * 12.401 DAHA42-1001C 201,314 Military Operations and Maintenance National Guard * 12.401 DAHA42-1015 249,338 Military Operations and Maintenance National Guard * 12.401 DAHA42-1007 273,961 Military Operations and Maintenance National Guard * 12.401 DAHA42-1004 325,649 Military Operations and Maintenance National Guard * 12.401 DAHA42-1023 556,984 Military Operations and Maintenance National Guard * 12.401 DAHA42-1024 883,890 Military Operations and Maintenance National Guard * 12.401 DAHA42-1005 1,578,371 Military Operations and Maintenance National Guard * 12.401 DAHA42-1021 1,798,773 Environmental Resource Management National Guard * 12.401 DAHA42-1002 1,942,362 Military Operations and Maintenance National Guard * 12.401 DAHA42-1001B 1,963,411 Military Operations and Maintenance National Guard * 12.401 DAHA42-1003 2,006,364 Military Operations and Maintenance National Guard * 12.401 DAHA42-1001A 6,855,206 Military Operations and Maintenance National Guard * 12.401 DAHA42-1041 14,738 (R&D) Military Medical Research & Develop. U OF U * 12.420 VARIOUS 227,173 NF Site U OF U 12.420 W81XWH0610030 11,116 (R&D) Basic and Scientific Research U OF U * 12.431 VARIOUS 152,971 38,777 (R&D) Air Force Defense Research Sci. U OF U * 12.800 VARIOUS 331,238 (R&D) Navy Research and Development USU * N/A N66001-00-1-8909 (20,256) (R&D) Missile Defense Agency USU * N/A HQ0006-00-D-0006 D.O. 7 (13,581) (R&D) Missile Defense Agency USU * N/A HQ0006-00-D-0006 D.O. 12 (1,420) (R&D) Missile Defense Agency USU * N/A HQ0006-02-2-0001-0006 (1,329) (R&D) Missile Defense Agency USU * N/A HQ0006-02-2-0001-0007 (153) (R&D) Navy Research and Development USU * N/A N00173-02-D-2003 D3O.0002 5 (R&D) Navy Research and Development USU * N/A N00173-3-01-G014 20,275 (R&D) Missile Defense Agency USU * N/A HQ0006-032-2-0001-0011 24,020 (R&D) Missile Defense Agency USU * N/A HQ0006-05-D-0005-0012 26,086 (R&D) Missile Defense Agency USU * N/A HQ0006-05-D-0005-0011 33,156 (R&D) Missile Defense Agency USU * N/A HQ0006-02-2-0001-0007 39,718 (R&D) Navy Research and Development USU * N/A VARIOUS 39,903 (R&D) Navy Research and Development USU * N/A GS04T05DBP020/ GS-23F-0046 43,894 (R&D) Navy Research and Development USU * N/A N00173-05-P-2019 51,289 (R&D) National Geospatial-Intelligence Agency USU * N/A VARIOUS 52,154 (R&D) Department of Defense USU * N/A VARIOUS 74,563 2,324 (R&D) Navy Research and Development USU * N/A N00014-06-1-0820 (061707) 78,826 (R&D) Army Research and Development USU * N/A VARIOUS 80,479 (R&D) AF Research and Development USU * N/A FA9550-05-1-0482 129,564 (R&D) Missile Defense Agency USU * N/A HQ0006-05-D-0005-0006 152,783 (R&D) Navy Research and Development USU * N/A N00014-07-1-0053 (070108) 168,019 (R&D) AF Research and Development USU * N/A FA9550-06-1-0217 (061442) 172,770 (R&D) AF Research and Development USU * N/A VARIOUS 265,318 27,029 (R&D) Missile Defense Agency USU * N/A HQ0006-05-D-0005-0001 324,054 (R&D) Navy Research and Development USU * N/A N00173-02-D-2003 D.O.003 348,051 (R&D) AF Research and Development USU * N/A FA8819-06-C-0003 380,721 (R&D) AF Research and Development USU * N/A F19628-03-C-0058 406,332 (R&D) Missile Defense Agency USU * N/A HQ0006-05-D-0005-0010 447,363 (R&D) AF Research and Development USU * N/A FA8718-06-C-0001 545,468 (R&D) Missile Defense Agency USU * N/A HQ0006-00-D-0006 D.O. 19 613,734


14




(R&D) Army Research and Development USU * N/A W911W6-06-C-0008 660,302 (R&D) AF Research and Development USU * N/A FA8819-06-C-0004 744,326 (R&D) Department of Defense U OF U * N/A VARIOUS 1,513,714 419,486 (R&D) Missile Defense Agency USU * N/A HQ0006-05-D-0005-0008 2,159,297 (R&D) Navy Research and Development USU * N/A N00173-02-D-2003 D3O.0005 2,670,827 (R&D) Navy Research and Development USU * N/A N00173-02-D-2003 D3O.0006 8,411,836 Neotropical Migratory Bird Natural Resources N/A CD-98870604-0 (1,398) Database Update Natural Resources N/A VARIOUS 845 Army Research and Development USU N/A VARIOUS 1,353 Bat Database Natural Resources N/A DE-RE013-02GJ67277 7,877 Ogden Defense Depot Environmental Q. N/A CerclaSctn120 17,409 Air Force Research and Development USU N/A VARIOUS 17,658 Hill Air Force Base Environmental Q. N/A CerclaSctn120 141,030 DSMOA Environmental Q. N/A W9128F-04-2-0149 422,644 Department of Defense U OF U N/A VARIOUS 1,480,532 907,113

Pass-Through From Non-State Entities:(R&D) Basic Scientific Reserach —

University of California U OF U * 12.431 KK4100 79,245 University of Pittsburgh U OF U * 12.431 4030864 410,890

(R&D) Air Force Defense Research Sciences—Colorado Schools of Mines U OF U * 12.800 00001040 31,652 Ohio State University U OF U * 12.800 P0RF00960594 (3,468)

(R&D) COLD —Idaho State University U OF U * 12.910 06348A 112,000

(R&D) Military Medical Research & Devlop. —University of Minnesota U OF U * 12.420 M6636393101 43,173 University of Texas, Houston U OF U * 12.420 5DAMD170310222 4,895

(R&D) Basic and Applied Scientific Research —Ohio State University U OF U * 12.300 P0RF00921713 (8,785) University of CA Los Angeles U OF U * 12.300 P0190GBC15808 56,859

Procurement Technical Asst. for Business — SubK-05-Weber State-BearingPoint Inc. Weber State 12.002 FA8601-05-F-0106-826 563,940

(R&D) AF Research and Development —Aerospace Engineering Spectrum USU * N/A VARIOUS 17,782 CH2M HILL USU * N/A VARIOUS 3,418 EarthTech USU * N/A VARIOUS (187) Micro Stat Systems, Inc USU * N/A VARIOUS 21,068 Multimedia Data Services Corporation USU * N/A VARIOUS 991 Northrop Grumman USU * N/A VARIOUS 10,481 Science Application International Corp USU * N/A VARIOUS 25,898 Select Engineering Services USU * N/A VARIOUS 13,314 State University of New York USU * N/A VARIOUS 153 SVT Associates Inc USU * N/A VARIOUS 24,682 Taitech, Inc USU * N/A VARIOUS 4,699 URS Corporation USU * N/A VARIOUS 4,644 The Aerospace Corporation USU * N/A VARIOUS (333) Ball Aerospace USU * N/A VARIOUS 58,025 CRAFT Technology USU * N/A VARIOUS 7,865 Fairchild Imaging USU * N/A VARIOUS 39,204 L-3 Communications USU * N/A VARIOUS 114,924 Lockheed USU * N/A VARIOUS 1,961,834 MicroSat Systems USU * N/A VARIOUS 34,913 Missile Defense Agency USU * N/A VARIOUS 290,613 MRC USU * N/A VARIOUS 181,094 Northrop Grumman USU * N/A VARIOUS 271,846 Phillips Lab USU * N/A VARIOUS 399,758 Raytheon USU * N/A VARIOUS 30,360 Sensing Strategies, Inc USU * N/A VARIOUS 267,316 Spectral Sciences, Inc. USU * N/A VARIOUS 209,007


15




(R&D) Navy Research and Development —China Lake USU * N/A VARIOUS 13,489 Geo Trans USU * N/A VARIOUS 190,897 Lidar Pacific Corporation USU * N/A VARIOUS 527,395 Lockheed USU * N/A VARIOUS 17,128 Missille Defense Agency USU * N/A VARIOUS 1,803,248 Rayteeon USU * N/A VARIOUS 268,021

(R&D) Department of Defense —Lidar Pacific Corporation USU * N/A VARIOUS 7,097 Mission Research Corporation USU * N/A VARIOUS 80,070 Karybu (05S079) USU * N/A VARIOUS 889 Westfield Fellowship (06S065) USU * N/A VARIOUS 199,706 WASPS (07S004) USU * N/A VARIOUS 474,254 Ball Aerospace USU * N/A VARIOUS 77,018 Fairchild Imaging USU * N/A VARIOUS 15,604 General Dynamics USU * N/A VARIOUS 7,938 Georgia Tech USU * N/A VARIOUS 16,060 Isis Pharmaceuticals, Inc USU * N/A VARIOUS (762) Raytheon USU * N/A VARIOUS 20,389 Superior Jig, Inc USU * N/A VARIOUS 4,024

(R&D) Army Research and Development —Georgia Institute of Technology USU * N/A VARIOUS 7,688 Intellivis Incorporated USU * N/A VARIOUS 468 Owen Ayres and Association USU * N/A VARIOUS 123,616 The Nature Conservancy USU * N/A VARIOUS 3,303 Rockwell Scientific USU * N/A VARIOUS 39,048

(R&D) Department of Defense —Aerospace Testing Alliance U OF U * N/A ATA0606 11,314 Electro Biology Inc. U OF U * N/A PID2502235 210,459 Hampton University U OF U * N/A W911NF0610321 82,895 IAVO Research and Scientific U OF U * N/A VARIOUS 20,239 Iowa State University U OF U * N/A 4212591 1,867 James Gergory Assoc. U OF U * N/A JGA0205UU (70) Johns Hopkins University U OF U * N/A 908164 2,424,807 935,336 Ohio State University Research U OF U * N/A RF01058039 75,695 Pennsylvania State University U OF U * N/A 3226UUUSA0002 25,046 Reaction Engineering Int. U OF U * N/A 45001 (9,987) Silicon Graphics Inc. U OF U * N/A 30035933 833 Southern Methodist University U OF U * N/A G000753 6,471 TDA Research Inc. U OF U * N/A UTAH0601 37,500 Terahertz Device Corp. U OF U * N/A VARIOUS 11,733 The Geneva Foundation U OF U * N/A S2006USAMRMC04 124,617 Universal Technology Corp. U OF U * N/A 06S508024C1 144,381 University of Pittsburgh U OF U * N/A VARIOUS 89,523 University of Texas at Brownsville U OF U * N/A UTB0502 1,783 Visual Influence U OF U * N/A VISTTR805 3,452

Formerly Used Defense Sites —EM Assist Environmental Q. N/A VARIOUS 26,700

Army Corp of Engineers —The Nature Conservancy UVSC N/A 60106 6,134

Department of Defense —Academy of Applied Science U OF U N/A W911NF04010001 23,222 Kennametal Inc U OF U N/A PID2509022 89,968 Progeny Systems Corp U OF U N/A PSC0069 14,882 Southern Methodist University U OF U N/A G000686 14,877 University of Alabama Birmingham U OF U N/A W81XWH0510615 9,000

Subtotal – Department of Defense 58,284,527 2,330,065


16




EDUCATION, DEPARTMENT OF

Adult Education Act Education 84.002 V002A04/05/060044 3,331,749 2,701,694 (SFA) Supp. Educ. Opportunity Grants Davis ATC * 84.007 P007A067112 41,516 (SFA) Supp. Educ. Opportunity Grants Ogden/Weber ATC * 84.007 P007A066314 91,152 (SFA) Supp. Educ. Opportunity Grants Dixie College * 84.007 P007A064194 107,937 (SFA) Supp. Educ. Opportunity Grants CEU * 84.007 P007A064192 69,660 (SFA) Supp. Educ. Opportunity Grants SLCC * 84.007 P007A064220 286,322 (SFA) Supp. Educ. Opportunity Grants Snow College * 84.007 P007A064212 82,143 (SFA) Supp. Educ. Opportunity Grants SUU * 84.007 P007A064213 166,045 (SFA) Supp. Educ. Opportunity Grants U OF U * 84.007 P007A054217/064217 614,712 (SFA) Supp. Educ. Opportunity Grants USU * 84.007 VARIOUS 636,442 (SFA) Supp. Educ. Opportunity Grants UVSC * 84.007 P007A064219 984,451 (SFA) Supp. Educ. Opportunity Grants Weber State * 84.007 P007A064221 461,583 Title I Grants to Local Education Agencies Education * 84.010 S010A04/05/060044 52,156,842 51,222,982 Title I Migrant Education Education 84.011 S011A04/05/060045 2,071,408 1,849,684 Title I Neglected & Delinquent Children Education 84.013 A013A04/05/060044 670,571 584,612 NRC Fellowships Program U OF U 84.015 VARIOUS 460,983 International Studies Global and Local U OF U 84.016 P016A040007 31,608 International Studies and Foreign Language USU 84.016 VARIOUS 94,153 (SE) IDEA Special Education Education 84.027 H027A04/05/060059 100,879,127 96,918,888 (SE) Special Education Grants to States USU 84.027 VARIOUS 22,932 22,932 Scholarship Endowment, Federal Expend. CEU 84.031 VARIOUS 161,324 Title III CEU 84.031 P031A030080 355,921 Title III Student Success Retention UVSC 84.031 PO31A060252 370,738 1988 Scholarship Endowment Grant UVSC 84.031 PO31G80105 17,346 1990 Scholarship Endowment Grant UVSC 84.031 PO31G00018 93,862 Special Allowance Payments Board of Regents * 84.032 VARIOUS 45,968,433 Federal Interest Subsidy Payments Board of Regents * 84.032 VARIOUS 15,550,136 Federal Reinsurance Received on Defaulted Loan Claims Paid 33,730,882 Less Collection on Defaulted Loans Remitted to Department of Education 6,043,149 Net Federal Reinsurance Received on Defaulted Loan Claims Paid Board of Regents * 84.032 VARIOUS 27,687,733 Default Adversion Fee Board of Regents * 84.032 VARIOUS 584,367 Account Maintenance Fee Board of Regents * 84.032 VARIOUS 2,954,851 Loan Processing and Issuance Fee Board of Regents * 84.032 VARIOUS 1,188,309 (SFA) College Work-Study Program Davis ATC * 84.033 P033A067112 21,446 (SFA) College Work-Study Program Ogden/Weber ATC * 84.033 P033A066314 72,595 (SFA) College Work-Study Program Dixie College * 84.033 P033A064194 204,296 (SFA) College Work-Study Program CEU * 84.033 P033A064192 43,378 (SFA) College Work-Study Program SLCC * 84.033 P033A064220 321,472 (SFA) College Work-Study Program Snow College * 84.033 P033A064212 95,441 (SFA) College Work-Study Program SUU * 84.033 P033A064213 241,695 (SFA)(R&D) College Work-Study Program U OF U * 84.033 P033A064217 293,455 (SFA) College Work-Study Program U OF U * 84.033 P033A054217/064217 916,813 (SFA) College Work-Study Program USU * 84.033 VARIOUS 534,987 (SFA) College Work-Study Program UVSC * 84.033 P033A064219 1,227,593 (SFA) College Work-Study Program Weber State * 84.033 P033A054221 / 064221 727,497 (SFA) Perkins Loan Program CEU * 84.038 P038A064192 42,094 (SFA) Perkins Loan Program SLCC * 84.038 VARIOUS 109,173 (SFA) Perkins Loan Program Snow College * 84.038 P038A064212 4,685 (SFA) Perkins Loan Program SUU * 84.038 P038A064213 22,784 (SFA) Perkins Loan Program U OF U * 84.038 P033A064217 393,972 (SFA) Perkins Loan Program USU * 84.038 P038A064218 107,198 (SFA) Perkins Loan Program UVSC * 84.038 P037Y054219 30,582 (SFA) Perkins Loan Program Weber State * 84.038 P038A044221 35,857 (TRIO) Student Support Services Dixie College * 84.042 P042A050119 314,191 (TRIO) Student Support Services CEU * 84.042 P042A050297 223,540 (TRIO) Student Support Services CEU * 84.042 P042A020583/060026 327,833 (TRIO) Student Support Services SLCC * 84.042 P042A020427/060409 315,995


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(TRIO) Student Support Services Snow College * 84.042 P042A050435 319,248 (TRIO) Student Support Services SUU * 84.042 P042A050878 277,351 (TRIO) Student Support Services U OF U * 84.042 P042A010889/050797 304,404 (TRIO) – Student Support Services USU * 84.042 P042A020890(011102) 262,608 (TRIO) Student Support Services UVSC * 84.042 P042A050863 219,687 (TRIO) Student Support Services Weber State * 84.042 P042A050608 383,370 (TRIO) Talent Search Dixie College * 84.044 P044A020614 353,644 (TRIO) Talent Search CEU * 84.044 P044A020606/060589 367,407 (TRIO) Talent Search SLCC * 84.044 P044A020845 207,058 (TRIO) Talent Search Snow College * 84.044 P044A020785 421,520 (TRIO) Talent Search SUU * 84.044 P044A020377/060385 265,872 (TRIO) Talent Search UVSC * 84.044 P044A020762 258,963 (TRIO) Talent Search Weber State * 84.044 P044A060394 152,892 (TRIO) Upward Bound Dixie College * 84.047 P047A040666 326,831 (TRIO) Upward Bound CEU * 84.047 P047A050427 472,097 (TRIO) Upward Bound Snow College * 84.047 P047A030734 359,770 (TRIO) Upward Bound Program SUU * 84.047 P047A030982 454,464 (TRIO) Upward Bound U OF U * 84.047 P047A030332/070615 400,111 (TRIO) Upward Bound UVSC * 84.047 P047A031157 319,242 (TRIO) Upward Bound Weber State * 84.047 P047A040876 / 030623 692,546 Voc. Ed. Programs Carl Perkins Education * 84.048 V048A06/05/040044 11,713,207 6,034,178 (SFA) Pell Grant Program Bridgerland ATC * 84.063 P063P063761 378,296 (SFA) Pell Grant Program Davis ATC * 84.063 P063P063839 336,709 (SFA) Pell Grant Program Mountainland ATC * 84.063 P063P065818 7,797 (SFA) Pell Grant Program Ogden/Weber ATC * 84.063 P063P064239 448,933 (SFA) Pell Grant Program Uintah Basin ATC * 84.063 VARIOUS 68,305 (SFA) Pell Grant Program Dixie College * 84.063 VARIOUS 3,864,329 (SFA) Pell Grant Program CEU * 84.063 P063P062350 1,562,879 (SFA) Pell Grant Program SLCC * 84.063 VARIOUS 11,291,022 (SFA) Pell Grant Program Snow College * 84.063 P063P062353 2,250,817 (SFA) Pell Grant Program SUU * 84.063 P063P062352 5,961,928 (SFA) Pell Grant Program U OF U * 84.063 VARIOUS 12,888,014 (SFA) Pell Grant Program USU * 84.063 P063P052351(051519) 56,989 (SFA) Pell Grant Program USU * 84.063 P063P062351(061617) 14,241,802 (SFA) Pell Grant Program UVSC * 84.063 VARIOUS 16,408,305 (SFA) Pell Grant Program Weber State * 84.063 VARIOUS 10,679,214 (TRIO) Educational Opportunity Center UVSC * 84.066 P066A020251 225,681 Leveraging Educational Assist. Partnership Board of Regents 84.069 VARIOUS 597,423 597,423 State Student Initiative Grants USU 84.069 VARIOUS 318,000 Improvement of Postsecondary Education USU 84.116 VARIOUS 94,303 Improvement of Postsecondary Education USU 84.116 P116B041212 (041516) 130,981 FIPSE Directed Grants–County Jail Project UVSC 84.116 P116Z050285 22,409 FIPSE Directed Grants–Turning Point UVSC 84.116 P116Z040168 36,244 FIPSE Directed Grants–Single Parent Pgrms UVSC 84.116 P116Z040166 84,509 Voc. Rehab. Basic Title 1 Section Education * 84.126 H126A07/06/050066 23,337,830 205,041 Rehab Service – Migrant and Seasonal Education 84.128 H128G020009 162,839 Rehabilitation Long-Term Training USU 84.129 H129B050003 (051633) 109,227 Rehabilitation Long-Term Training USU 84.129 H129B040005 (041165) 143,586 Rehabilitation Long-Term Training USU 84.129 H129W050002 (051657) 175,048 (R&D) Natl. Institute on Disability & Rehab USU * 84.133 VARIOUS 51,059 Migrant Education Coordination Education 84.144 S144F04/05/060045 125,831 13,137 Independent Living Services Education 84.169 H169A04/05/060065 293,562 293,562 (SE) Preschool Grant Education 84.173 H173S03/04/050092 3,444,851 3,331,969 Independent Living for Older Blind Persons Education 84.177 H177B04/05/060044 227,188 191,838 H/C Infant and Todlers Health 84.181 H181A050111 5,608,124 234,795 Drug Free State Data Education 84.184 Q184R040014 401,485 Byrd Honors Scholarships Education 84.185 P185A040040/050046 360,750 Safe and Drug Free Education 84.186 Q186A03/04/050046 1,806,605 1,650,542 Safe And Drug Free Schools Human Services 84.186 S186B030047 541,417 541,417 Title VI Supported Employment Education 84.187 H187A04/05/060067 362,107 Bilingual Education, Professional Devlop. Weber State 84.195 T195N020048 382,276 332,888 Homeless Child Education Education 84.196 S196A04/05/060046 218,392 164,320


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Graduate Assist. in Areas of National Need USU 84.200 VARIOUS 186,081 950 Education Statistics System Education 84.201 VARIOUS 164,230 Even Start Family Literacy Education 84.213 S213C04/05/060045 610,229 576,350 FIE Earmark Programs Education 84.215 VARIOUS 641,679 500,525 Improvement of Education SLCC 84.215 U215K050626 5,584 Fund for the Imporvement of Education U OF U 84.215 VARIOUS 224,806 Ciber U OF U 84.220 VARIOUS 292 (R&D) State Grants for Assistive Technology USU * 84.224 VARIOUS 62,796 State Grants for Assistive Technology USU 84.224 VARIOUS 122,106 State Grants for Assistive Technology USU 84.224 H224A060044 (061407) 336,217 Projects with Industry SLCC 84.234 VARIOUS 299,478 Projects with Industry UVSC 84.234 H234R050178 206,451 Voc. Educ. Technical Preparation Education 84.243 VARIOUS 1,257,239 336,865 Voc. Rehab. In-Service Training Education 84.265 H265A000029 36,511 Rehabilitation Training General Training USU 84.275 H129B050003 (051849) 334,719 Public Charter Schools Facilities Education 84.282 U282D040006 1,753,492 1,753,492 Public Charter Schools Education 84.282 VARIOUS 3,938,551 3,706,918 After School Learning 21st Century Education 84.287 S287C04/05/060045 4,888,098 4,765,781 Innovative Education Program Strategies Education 84.298 VARIOUS 1,347,340 1,000,942 Indian Education – Special Programs U OF U 84.299 VARIOUS 898,380 (R&D) Ed Research, Develop & Dissemination USU * 84.305 R305M050003(051368) 257,770 (1,559) Technology Literacy Challenge Education 84.318 S318X04/05/060044 2,418,357 2,259,178 State Improvement Grant IDEA Education 84.323 H323A040016 1,283,103 1,283,103 Spec. Ed–Research Children w Disabilities U OF U 84.324 VARIOUS 83,194 Research in Special Education USU 84.324 VARIOUS 238 Career Award USDB 84.324 H324N040044 74,377 Spec. Ed–Personnel Children w Disabilities U OF U 84.325 VARIOUS 862,272 107,693 (R&D) Special Ed–Personnel Preparation USU * 84.325 VARIOUS 1,542 (R&D) Special Ed–Personnel Preparation USU * 84.325 H325D040065 (041553) 145,439 Special Ed–Personnel Preparation USU 84.325 H325N020079-04 (021160) 107,511 Special Ed–Personnel Preparation USU 84.325 VARIOUS 138,359 Deaf and Blind Centers Education 84.326 H326C030012 37,500 8,357 Special Ed – Technical Assit. and Dissmin. USU 84.326 H326X040039 (051073) 187,863 Special Ed – Technical Assit. and Dissmin. USU 84.326 H326R040006 (041579) 1,147,985 Deaf and Blind Centers USDB 84.326 H326C030012 107,357 (R&D) Special Ed–Tech & Media Services USU * 84.327 VARIOUS 1,692 1,505 Special Ed–Tech & Media Services USU 84.327 H327A040096 (041584) 129,247 Special Ed–Tech & Media Services USU 84.327 H327A050088 (051721) 222,241 Advanced Placement Program Test Fees Education 84.330 U330B060014 3,692 Advanced Placement Program Education 84.330 U330C030086 666,261 316,137 Training Incarcerated Youth Education 84.331 Q331A04/05/060046 44,746 Comphensive School Reform Education 84.332 A332A03/04/050046 1,533,130 1,509,088 (R&D) Demo Project to Ensure Students with Disabilities Receive Higher Ed USU * 84.333 VARIOUS 66,055 Gear-Up UVSC 84.334 P334S050019 1,397,319 Child Care Access Means Parents in School U OF U 84.335 P335A050094 135,582 Child Care Access Means Parents in School UVSC 84.335 P335A050435 189,703 Career Resource Network Education 84.346 V346A000049/49-04 42,381 40,640 Transition to Teaching Education 84.350 S350B02033-03/04/05 173,801 Reading First Education 84.357 S357A04/05/060046 6,066,297 4,641,975 English Language Acquisition Education 84.365 T365A04/05/060044 2,527,895 2,447,114 Math and Science Partnership Education 84.366 S366B04/05/060045 697,605 232,684 Improving Teacher Quality Education 84.367 S367A04/05/060042 18,908,353 18,362,767 No Child Left Behind Board of Regents 84.367 S367B040039A 434,889 State Assessments Education 84.369 S369A04/05/060046 5,146,370 144,859 (SFA) Academic Competitiveness Grant Dixie College * 84.375 P375A062346 46,450 (SFA) Academic Competitiveness Grant SLCC * 84.375 P375A062605 17,550 (SFA) Academic Competitiveness Grant Snow College * 84.375 P375A062353 1,500 (SFA) Academic Competitiveness Grant SUU * 84.375 P375A062352 20,700 (SFA) Academic Competitiveness Grant U OF U * 84.375 P375A062349 86,425


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(SFA) Academic Competitiveness Grant USU * 84.375 P375A062351 107,684 (SFA) Academic Competitiveness Grant UVSC * 84.375 P375A062493 66,325 (SFA) Academic Competitiveness Grant Weber State * 84.375 P375A062354 13,508 (SFA) National SMART Grant Dixie College * 84.376 P376S062346 134,467 (SFA) National SMART Grant SUU * 84.376 P376S062352 445,882 (SFA) National SMART Grant U OF U * 84.376 P376A062349 1,470,235 (SFA) National SMART Grant USU * 84.376 P376S062351 1,999,235 (SFA) National SMART Grant UVSC * 84.376 P376S5062493 1,126,446 (SFA) National SMART Grant Weber State * 84.376 P376S062354 299,088 National Writing Project USU 84.928 VARIOUS 37,641 ESEA Hurricane Relief Education 84.938 S938C060033 542,250 542,250

Pass-Through From Non-State Entities:(SE) Special Ed Grants to States —

Nebraska Dept. of Education USU 84.027 VARIOUS 16,901 State of New Mexico, Dept. of Ed. USU 84.027 VARIOUS 18,248

(TRIO) Upward Bound —Ute Indian Tribe USU * 84.047 VARIOUS 108,542

Improvement of Postsecondary Education —Gadsden State Community College SLCC 84.116 VARIOUS 6,387

Improvement of Postsecondary Education —San Diego State University USU 84.116 VARIOUS 1,055 UGA Research Foundation, Inc. USU 84.116 VARIOUS 18,661

Improvement of Postsecondary Education —Coastline Community College UVSC 84.116 U-7819.9.00.8860 42,297

Centers for Independent Living —Independent Living Research Utilization USU 84.132 VARIOUS 73,723

Early Intervention —State of Arizona Health 84.181 1804012 229,548

Drug-Free Schools and CommunitiesAlpine School District USU 84.184 VARIOUS 214,105

Even Start State Educational Agencies —Ogden City School District Weber State 84.214 VARIOUS 16,666

New Jersey Caring Schools Incl. —Rutgers University U OF U 84.215 3062 3,155

Fund for Improvement of Education —Ute Indian Tribe USU 84.215 VARIOUS 51,428

(R&D) Ed Research, Devlp & Dissemination —University of Toledo USU * 84.305 VARIOUS 61,019

(R&D) Research in Special Education —Arc of the United States USU * 84.324 VARIOUS 7,769

Research in Special Education —University of Hawaii USU 84.324 VARIOUS 3,627

Leadership Preparation —Oregon State University U OF U 84.325 ED068AA 25,131

(R&D) Special Ed–Tech. Asst. & Dissem. —University of Oregon USU * 84.326 VARIOUS 60,974

Gear Up —Granite School District U OF U 84.334 04009 38,917

National Writing Project —National Writing Project Corporation Weber State 84.928 07-UT02 5,958

Department of Education —Centro De La Familia De Utah U OF U N/A PID2403012 11,798 Mathematica U OF U N/A 613604069 46,515

Subtotal – Department of Education 473,094,501 211,429,516


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ELECTION ASSISTANCE COMMISSION

Help America Vote Act Requirements Pmts. Governor's Office 90.401 VARIOUS 5,753,812 (R&D) Counting and Recounting Procedures U OF U * N/A E4019683EAC0552 50,048

Subtotal – Election Assistance Commission 5,803,860 0

ENERGY, DEPARTMENT OF

Formula Grant- Working Group (UWG1) Natural Resources 81.041 DE-FG26-04R806611 11,433 11,433 Formula Grant-Schools K-12 (UK12) Natural Resources 81.041 DE-FC48-00R04511 12,000 12,000 Formula Grant- Clean Cities (UCCC) Natural Resources 81.041 E4R4DM4141 19,717 19,717 Sep Special Projects (UCDS) Natural Resources 81.041 DE-FG48-02R830111 23,692 22,741 Sep Special Projects (UCS2) Natural Resources 81.041 DE-FG48-02R830111 36,100 36,100 Formula Grant- Renewable (UBLD) Natural Resources 81.041 DE-FC48-05R807011 39,862 28,223 Geothermal Outreach (UHT3) Natural Resources 81.041 DE-FG36-04R806711 51,504 Formula Grant- Renewable (UANM) Natural Resources 81.041 X7-97820101 54,350 11,218 Formula Grant- Renewable (UPUB) Natural Resources 81.041 DE-FG48-02R830111 58,310 15,000 Sep Special Projects (UBUS) Natural Resources 81.041 DE-FG48-02R830111 180,000 180,000 Formula Grant-Adm (UADM) Natural Resources 81.041 DE-FG48-02R805611 208,378 Weatherization Assistance DCC 81.042 DE-FG48-03R830011-A006 2,240,268 2,004,649 (R&D) Science Financial Assistance Prgm. U OF U * 81.049 VARIOUS 633,775 (R&D) Bed Black Liquor Reformer U OF U * 81.079 DEFG2602NT41490 50,775 8,206 (R&D) Renewable Energy Research & Develop. U OF U * 81.087 VARIOUS 21,293 32,741 Paradox III (UPX3) Natural Resources 81.089 DE-FG48-02R830111 17,153 17,153 (R&D) Fossil Energy Research & Develop. U OF U * 81.089 VARIOUS 200,680 Monticello DOE Environmental Q. 81.092 DE-FG01-89ID12849 49,011 Doe Pump II (UPUM) Natural Resources 81.107 DE-FG26-03NT41901 6,633 (R&D) Reactor Infrastructure and Ed. Support U OF U * 81.114 VARIOUS 70,193 Sep Special Projects (UIT2) Natural Resources 81.119 DE-FC26-03NT15424 8,671 8,630 Sep Special Projects (UWD4) Natural Resources 81.119 DE-FC48-04R821112 10,000 Sep Special Projects (UIT3) Natural Resources 81.119 DE-FC26-02NT15133 12,363 12,363 Sep Special Projects (URB2) Natural Resources 81.119 DE-FC26-04R821115 32,441 32,441 VITRO Environmental Q. 81.502 DE-FC01-99GJ79483 132 Green River DOE Environmental Q. 81.502 DE-FC01-99GJ79483 2,067 (R&D) Department of Energy U OF U * N/A VARIOUS 6,165,183 234,468 (R&D) Department of Energy USU * N/A DE-FC02-04ER54798 (041511) 108,019 (R&D) Sandia National Laboratory USU * N/A VARIOUS 150,703 (R&D) Department of Energy USU * N/A DE-FC07-05ID14670 (041760) 182,654 (R&D) Department of Energy USU * N/A DE-FG48-05R810736 (051650) 196,971 (R&D) Department of Energy USU * N/A VARIOUS 255,801 22,980 Air Monitoring Device Natural Resources N/A VARIOUS (53) Department of Energy U OF U N/A VARIOUS 149,268

Pass-Through From Non-State Entities:(R&D) SOFC Generator —

Versa Power U OF U * 81.069 PID2308086 135,408 (R&D) Conservation Research and Develop. —

Brigham Young University U OF U * 81.086 020097 11,798 Ohio State University U OF U * 81.086 P0RF00905447 53,502

(R&D) Proton Conductors —Clemson University U OF U * 81.087 104975582192095335 138,655

(R&D) Fossil Energy Research & Develop. —New Mexico Institute of Mininig U OF U * 81.089 DSRP20 103,722 University of Kentucky U OF U * 81.089 VARIOUS 274,540 University of North Dakota U OF U * 81.089 567 (6,702) University of Arizona U OF U * 81.089 Y431394 107,824 Virginia Polytech Inst. U OF U * 81.089 VARIOUS 179,858 12,441

(R&D) WNSA —Oregon State University U OF U * 81.114 G0070AG 25,733

(R&D) Active Learning Exercises —Brigham Young University U OF U * 81.116 050143 3,016


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(R&D) Research and Development —Battelle Energy Alliance, LLC USU * N/A VARIOUS 15,128 Brigham Young University USU * N/A VARIOUS 78,823 Condfederated Tribes Umatilla Indian Res USU * N/A VARIOUS 16,421 Dynamic Tubular Systems, Inc USU * N/A VARIOUS 30,331 Inland Northwest Research Alliance Inc USU * N/A VARIOUS 85,533 University of Nevada - Reno USU * N/A VARIOUS 80,963

(R&D) Department of Energy —American Iron and Steel Institute U OF U * N/A TRP99530403C 139,431 Automotive Composites Consortium U OF U * N/A 061619 34,364 Battelle Science & Technology U OF U * N/A VARIOUS 139,562 FERMI National Accelerator Labs U OF U * N/A 563065 224 Lawrence Berkely National Lab U OF U * N/A VARIOUS 207,546 Lawrence Livermore National Lab U OF U * N/A VARIOUS 3,895,167 130,679 Los Alamos National Lab U OF U * N/A VARIOUS 113,218 National Renewable Engergy Lab U OF U * N/A XXL54420509 197,371 138,880 Pacific NW National Lab U OF U * N/A 1066518938 10,718 Sandia National Labs U OF U * N/A VARIOUS 32,518 ERIEZ Manufacturing Company U OF U * N/A PID2404100 11,138 Esmerelda Energy Company U OF U * N/A PID2406087 (6,429) ETC Group U OF U * N/A PID2509024 3,343 Golder Associates U OF U * N/A DEFG2602NT154514 1,377 Materials and Systems Research U OF U * N/A VARIOUS 74,722 New Mexico State University U OF U * N/A 707582874H 95,031 Purevision Technology Inc. U OF U * N/A VARIOUS 29,058 Reaction Engineering Int. U OF U * N/A 2404004 56,882 Therochem Recovery International U OF U * N/A 100001540 41,983 US Automotive Materials Partnership U OF U * N/A 061470 89,489 Washington Savannah River Company U OF U * N/A AC493990 255,781 97,625

Waste Isolation Pilot Plant — Western Governors Association Environmental Q. N/A 30-310-0608 114,087 Research and Development —

Inland Northwest Research Alliance Inc. USU N/A VARIOUS 61,156 Department of Energy —

Sandia National Laboratories U OF U N/A VARIOUS 42,868

Subtotal – Department of Energy 18,234,505 3,089,688

ENVIRONMENTAL PROTECTION AGENCY

Air Pollution Control Program Support Weber State 66.001 EP06B000224 15,000 Air Monitoring Network PM 2.5 Environmental Q. 66.006 PM99878902 466,994 Urban Air Toxics Monitoring 103 Environmental Q. 66.034 XA-98871301 45,055 (R&D) SCERP U OF U * 66.034 VARIOUS 442,639 381,905 EPA FFY 07 Underground Injection Control Natural Resources 66.433 GR008426-07 48,440 EPA FFY 06 Underground Injection Control Natural Resources 66.433 GR008426-06 52,031 Biological Data - RGI Environmental Q. 66.436 X7988821-01 30,000 UWCC Headwater Initiative Environmental Q. 66.436 X7978079-01 59,548 Permit Compliance System Environmental Q. 66.436 X7987074-01 79,946 Upper Sevier Watershed Environmental Q. 66.439 WS97850401 23,321 Water Quality Management Planning Environmental Q. 66.454 C6008567-05 39,481 Water Quality Management Planning Environmental Q. 66.454 C6008567-07 68,342 Clean Water Capitalization Grant SRF Environmental Q. 66.458 CS490001-05 148,226 NPS Projects 98 Environmental Q. 66.460 C9998187-98 4,272 NPS Projects 00 Environmental Q. 66.460 C9998187-00 31,191 15,024 NPS Projects 06 Environmental Q. 66.460 C9998187-06 37,344 17,149 NPS Projects 01 Environmental Q. 66.460 C9998187-01 167,323 143,851 NPS Projects 02 Environmental Q. 66.460 C9998187-02 179,464 139,452 NPS Projects 05 Environmental Q. 66.460 C9998187-05 259,719 71,916 NPS Projects 04 Environmental Q. 66.460 C9998187-94 415,494 340,753 NPS Projects 03 Environmental Q. 66.460 C9998187-03 473,221 47,429


22




NPDES Biosolids Environmental Q. 66.463 CP978011-01 15,297 NPDES Subdivision Growth Intiative Environmental Q. 66.463 CP978003-01 30,000 Outreach Training Program Environmental Q. 66.467 T97817201 3,377 Outreach Training Program Environmental Q. 66.467 T-998360-10/11 17,468 Drinking Water Capitalization Grant SRF Environmental Q. 66.468 FS998784-99/00/01/02/03/04/05 2,516,180 1,233,255 Operator Certifcation Environmental Q. 66.471 CT988618-01 96,113 22,979 Water Protection Coordination Environmental Q. 66.474 WP98877401 12,013 7,862 EMAP Field Collection Environmental Q. 66.500 R82971701 3,846 (R&D) Science To Achieve Results (STAR) R. U OF U * 66.509 VARIOUS 61,991 Performance Partnership Grant Environmental Q. 66.605 BG99847506 8,241,157 70,087 Infrastructure 3 percent Setaside Environmental Q. 66.606 XP988760-01 153,780 Network Readiness Environmental Q. 66.608 OS83259301 50,825 EPA Certification Agriculture 66.700 BG998582-99 39,935 EPA Pesticide Initiative Agriculture 66.700 BG998582-99 125,194 EPA Enforcement Agriculture 66.700 BG998582-99 296,264 Healthly Hospitals Iniative Environmental Q. 66.717 X997828301 14,289 Jacob Smelters OU2 Environmental Q. 66.802 V988040-01-0 44,583 Sharon Steel OU1 O/M Environmental Q. 66.802 V988224-01-1 45,146 C-Flagstaff/Davenport – EE/CA – Admin Environmental Q. 66.802 V998773-01-1 227,451 Superfund Block Environmental Q. 66.802 V98877701 1,017,353 LUST Trust Cleanup Environmental Q. 66.805 LS97838201 7,215 RSO Old Hill Top Environmental Q. 66.805 LS988357-01 15,921 LUST Trust Additional Funds Environmental Q. 66.805 LS97804301 21,211 LUST Trust Cooperative Agreement Environmental Q. 66.805 LS97804306 803,103 Brownfield Job Training Coop Agreements SLCC 66.815 JT-97813101 109,287 Brownfield State Response Program Environmental Q. 66.817 RP98899301 375,444 Brownfields Assessment Environmental Q. 66.818 BF97811001 40,814 Farmington Bay Wetlands Natural Resources N/A H1341040002 3,845 Wetland Grant Natural Resources N/A CD98870603 10,296 Wetland Grant Natural Resources N/A 1590-0A-003 242,368 EPA Assistance Snow College N/A NE97826401-0 3,000 (R&D) SCERP Border Teen Pregnancy U OF U * N/A XA83099401 11,398 (R&D) Environmental Protection USU * N/A X7-97830101 (051144) 133,107 (R&D) Environmental Protection USU * N/A R83059401 (021161) 173,625 (R&D) Environmental Protection USU * N/A VARIOUS 195,749 (5,128) Environmental Protection USU N/A VARIOUS 976

Pass-Through From Non-State Entities:(R&D) SCERP —

Arizona State University U OF U * 66.034 05593 236,624 19,713 (R&D) Air Pollution Effects —

Health Effects Institute U OF U * 66.511 4729RFPA046053 6,559 (R&D) Environmental Protection Agency —

Health Effects Institute U OF U * N/A 4741RFA051B061 94,659 70,440 (R&D) Environmental Protection —

Aqua Terra Consultants USU * N/A VARIOUS (358) Awwa Research Foundation USU * N/A VARIOUS 78,413 Bear River Commission USU * N/A VARIOUS 115,205 North Wind, Inc USU * N/A VARIOUS 7 Texas AandM University USU * N/A VARIOUS 8,138 Idaho Counties USU * N/A VARIOUS 10,323

Envrionmental Protection Agency —Aqua Terra Consultants USU N/A VARIOUS 18,684

Subtotal – Environmental Protection Agency 18,814,926 2,576,687

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION

EEOC Anti-Discrimination Contract Labor Comm. 30.002 6FPSLP0165 418,710

Subtotal – Equal Employment Opportunity Commission 418,710 0


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GENERAL SERVICES ADMINISTRATION

Federal Property Assistance Surplus Property 39.003 VARIOUS 13,421

Subtotal – General Services Administration 13,421 0

HEALTH AND HUMAN SERVICES, DEPARTMENT OF

Minority Health Health 93.006 1STTMP051013-01-00 142,580 Title VII - Elder Abuse Prevention Human Services 93.041 2-05AAUTT7SP 3,161 3,161 Title VII - Elder Abuse Prevention Human Services 93.041 2-06AAUTT7SP 21,839 21,839 Title VII Ombudsman Services Human Services 93.042 2-05AAUTT7SP 17,969 17,969 Title VII Ombudsman Services Human Services 93.042 2-06AAUTT7SP 81,347 25,931 Title III D - Prevention/Health Promotion Human Services 93.043 2-07AAUTT3SP 22,746 22,746 Title III D - Prevention/Health Promotion Human Services 93.043 2-06AAUTT3SP 99,932 99,932 (AGE) Title III B SupportIVe Services Human Services 93.044 2-07AAUTT3SP 503,656 503,656 (AGE) Title III B SupportIVe Services Human Services 93.044 2-06AAUTT3SP 964,944 723,799 (AGE) Title III C2 Nut Svcs Home Meals Human Services 93.045 2-06AAUTT3SP 414,213 375,495 (AGE) Title III C2 Nut Svcs Home Meals Human Services 93.045 2-07AAUTT3SP 504,975 495,812 (AGE) Title III C-1 Nut Svcs Congregate Meals Human Services 93.045 2-06AAUTT3SP 792,301 686,154 (AGE) Title III C-1 Nut Svcs Congregate Meals Human Services 93.045 2-07AAUTT3SP 950,781 909,210 Alzheimer's Disease Human Services 93.051 2-90AZ269402 (42,063) (42,063) Alzheimer's Disease Human Services 93.051 2-90AZ269403 4,597 (3,764) Title III E National Family Caregiver Support Human Services 93.052 2-07AAUTT3SP 184,815 184,815 Title III E National Family Caregiver Support Human Services 93.052 2-06AAUTT3SP 547,984 493,697 (AGE) Nutrition Services Incentive Program Human Services 93.053 2-07AAUTNSIP 296,536 296,536 (AGE) Nutrition Services Incentive Program Human Services 93.053 2-06AAUTNSIP 1,039,437 1,039,437 (R&D) COE: Scientific Core U OF U * 93.061 1P01CD000284-01 533,113 18,966 Utah Model AHEC Program U OF U 93.107 VARIOUS 242,520 188,543 Oral Health Integrated Systems Development Health 93.110 H47 MC00037 484 Genetic Services Health 93.110 H91 MC00225 1,700 Children's Oral Health Access Program Health 93.110 H47MC02091 75,018 Community Based Integrated Service Systems Health 93.110 6 H25MC00268 78,613 SSDI - State Systems Development Initiative Health 93.110 6-H18MC00049 112,849 ST Implementation Grant CSHCN Health 93.110 6D70MC04477 304,821 (R&D) Dexamethasone U OF U * 93.110 VARIOUS 250,199 135,886 Maternal and Child Health Consolidated U OF U 93.110 VARIOUS 394,480 85,657 (R&D) Biological Response to Environmental Health Hazards U OF U * 93.113 VARIOUS 634,475 Human Lung Cell Responses U OF U 93.113 5K25ES011281-05 171,911 TB Elimination Health 93.116 U52/CCU807865 371,182 122,560 (R&D) Enamel Demineralization U OF U * 93.121 5R01DE06569-19 56,369 State Partnership Grants (EMSC) Health 93.127 H33MC06680 113,887 Emergency Medical Services for Children U OF U 93.127 VARIOUS 2,146,025 HCDA Rural Health/Primary Care Health 93.130 5U68/CS00221 95,409 Injury Surviellance and Prevention Health 93.136 U17/CCU824807 198,810 Implementation of Nat Violent Death Report Sys Health 93.136 U17/CCU824127 252,171 Rape Prevention and Education Health 93.136 VF1/CCV819939 291,995 Mental Health - Homeless Human Services 93.150 C-SMX060045O 11,992 11,992 Mental Health - Homeless Human Services 93.150 C-SMX060045P 403,688 403,688 State Loan Repayment Health 93.165 H56HP00110 66,014 (R&D) BRCA1 U OF U * 93.172 VARIOUS 4,539 (R&D) Research Related to Deafness and Communication Disorders U OF U * 93.173 VARIOUS 3,075,744 357,444 Deafness and Communication Disorders U OF U 93.173 VARIOUS 170,669 Nursing Workforce Diversity CEU 93.178 5 D19HP07721-01 192,697 Nursing Workforce Diversity U OF U 93.178 5D19HP02625 224,049 Birth Cert/Hearing Health 93.184 AUCDTR012005-0401 30,907 Surveillance of Hazardous Substance Health 93.204 U61/ATU874146 94,832 (R&D) Complementary & Alternative Medicine U OF U * 93.213 VARIOUS 748,235 29,854 (R&D) Healthcare Cost, Quality & Outcomes U OF U * 93.226 VARIOUS 494,548 103,457 Healthcare Costs, Quality and Outcomes U OF U 93.226 VARIOUS 240,038 35,040


24




Mental Health - Information System Human Services 93.230 C-H1SM56635A 273,593 MH Project Reconnect Human Services 93.230 C-U9SM54439A 282,205 210,187 Traumatic Brain Injury Implementation Human Services 93.234 3 H21MC01691-A0 259,948 Abstinence Education Health 93.235 6X01MC02362 306,016 131,536 Substance Abuse-Infrastructure Human Services 93.238 C-U1TI14588A 38,084 29,220 Health Hazard Assessment Health 93.240 3U61TS886120 161,805 Rural Hospital Flexibility Health 93.241 H54RH00050 332,833 5,888 (R&D) Mental Health Research Grants U OF U * 93.242 VARIOUS 1,527,711 9,534 Strategic Prevention Framework-State Incentive Gran Human Services 93.243 C U9SP13929A 60,949 Substance Abuse-Sica Enhancement Project Human Services 93.243 C-U1SP10366A 746,447 735,078 Utah Child And Adolescent Network Human Services 93.243 C-H5SM56533A 788,878 579,637 Projects of Regional & Natl. Significance U OF U 93.243 VARIOUS 456,378 Suicide Prevention Initiative UVSC 93.243 1H79SM057872-01 24,274 Advanced Educational Nursing U OF U 93.247 VARIOUS 454,342 Universal Newborn Hearing Screening Health 93.251 6H61MC00042 167,099 Poison Control U OF U 93.253 5H4BHS00008 149,636 Rural Access to Emergency Devices Health 93.259 H3D RH 08348 24,115 Occupational Safety and Health Program U OF U 93.262 VARIOUS 1,084,354 Occup. Safety and Health Training Grants U OF U 93.263 VARIOUS 70,999 Enhanced RN Credentials U OF U 93.265 5D62HP01910 148,524 Immunization and Vaccines for Children Grants Health * 93.268 H23/CCH822520 3,057,665 741,397 Vaccine Expenditures Health * 93.268 9-0CCH804430 10,823,397 9,773,822 Drug Free Communities U OF U 93.276 VARIOUS 107,260 Methamphetamine Abuse U OF U 93.277 5K05DA00378-06 123,038 NRSA – Stacy Smeal U OF U 93.278 1F31DA017432-01A1 842 (R&D) Drug Abuse Research Programs U OF U * 93.279 VARIOUS 2,096,818 221,411 Drug Abuse and Addiction U OF U 93.279 VARIOUS 296,117 Autism Spectrum Disorders Health * 93.283 UR3/CCU822365 100,864 Early Hearing Detection & Intervention Tracking Health * 93.283 UR3/CCU824795 147,743 Genomic Component of Chronic Disease Health * 93.283 U58/CCU822802 194,483 Assessment Initiatives Grant Health * 93.283 U82/CCU822377 210,862 Behavioral Risk Factor Surveillance Health * 93.283 U58/CCU822802 289,310 Arthritis Program Health * 93.283 U58/CCU822802 289,864 Addressing Asthma from a Public Health Perspective Health * 93.283 U59/CCU824176 337,803 2,996 Public Health Tracking Health * 93.283 U38EH000182 631,327 Epidemiology & Lab Capacity for Infectious Dis Health * 93.283 U50/CCU823796 863,190 Center for Birth Defects Research and Prevention Health * 93.283 U50/CCU822097 1,282,176 Core Cap Tobacco Prevention Health * 93.283 U58/CCU822802 1,306,737 467,118 Pan Flu Health * 93.283 U90/CCU816965 2,079,362 National Cancer Prevention and Control Program Health * 93.283 U55/CCU821940 3,076,478 475,504 Bioterrorism-Public Health Preparedness Health * 93.283 U90/CCU816965 8,679,693 4,861,098 (R&D) Investigations and Technical Asst. U OF U * 93.283 VARIOUS 479,491 161,697 (R&D) Technolog. Innovations to Improve Hlth U OF U * 93.286 VARIOUS 3,262,126 247,893 Technological Innovations to Improve Health U OF U 93.286 VARIOUS 188,930 Small Rural Hospital Improvement Health 93.301 H3H RH 00012 166,907 (R&D) Oral Chelators U OF U * 93.310 1R01AI074066-01 280,512 Nursing Traineeships U OF U 93.358 2A10HP00083-07-00 105,000 Nurse Residency U OF U 93.359 5D64HP01666-03 43,999 (R&D) Managing Infant Irritability U OF U * 93.361 VARIOUS 519,449 National Institute of Nursing Research U OF U 93.361 VARIOUS 42,799 (R&D) Research Infrastructure U OF U * 93.389 VARIOUS 5,093,207 135,816 National Center for Research Resources U OF U 93.389 VARIOUS 2,015,145 (R&D) Cancer Cause & Prevention Res. U OF U * 93.393 VARIOUS 8,518,634 232,650 Natural Products Seminar U OF U 93.393 1R13CA128082-01 574 (R&D) Cancer Detection and Diagnosis U OF U * 93.394 VARIOUS 606,585 (R&D) Cancer Treatment Research U OF U * 93.395 VARIOUS 4,219,980 856,158 Drug Delivery Symposium U OF U 93.395 1R13CA128063-01 11,000 (R&D) Cancer Biology Research U OF U * 93.396 VARIOUS 708,979 Ewing's Sarcoma U OF U 93.396 5K08CA096755-07 115,838 (R&D) Cancer Centers Support U OF U * 93.397 VARIOUS 739,949 Cancer Research Manpower U OF U 93.398 VARIOUS 1,112,497 (R&D) Cancer Control U OF U * 93.399 VARIOUS 191,756


25




Oncology Nursing U OF U 93.399 5R25CA093831-04 35,101 Promoting Safe & Stable Families Caseworker Human Services 93.556 G 0611UTFPSS 7,566 Promoting Safe And Stable Families Human Services 93.556 G-0601UT00FP 1,942,326 Temporary Assistance for Needy Families Workforce Services * 93.558 G-0702UTTANF, G-0602UTTAN 64,901,549 5,569 Title IV-D Incentives Human Services * 93.563 G-0604UT4004 550,828 Title IV-D Incentives/Collections Human Services * 93.563 G-0604UT4004/IC 700,000 Title IV-D Child Support/Collections Human Services * 93.563 G-0604UT4004/C 1,115,718 Title IV-D Incentives/Collections Human Services * 93.563 G-0704UT4004/IC 2,470,000 Title IV-D Child Support Human Services * 93.563 G-0604UT4004 3,476,465 Title IV-D Child Support/Collections Human Services * 93.563 G-0704UT4004/C 5,102,704 Title IV-D Child Support Human Services * 93.563 G-0704UT4004 18,707,688 IV-D Demonstration Human Services 93.564 G 90FD010401 45,500 Refugee Social Services Workforce Services 93.566 G-04/05/06/07 AAUT8115 497,442 Refugee Cash Medical Assistance Workforce Services 93.566 G-06/07 AAUT8100 1,549,503 Low Income Home Energy Assistance DCC * 93.568 G-05B1UTLIEA 13,942 13,942 Low Income Home Energy Assistance DCC * 93.568 G-05B1UTLIEA 121,614 121,614 Low Income Home Energy Assistance DCC * 93.568 G-07B1UTLIEA 771,572 754,661 Low Income Home Energy Assistance DCC * 93.568 G-06B1UTLIEA 1,909,252 1,905,952 Low Income Home Energy Assistance DCC * 93.568 G-06B1UTLIEA 7,084,050 7,033,729 Low Income Home Energy Assistance DCC * 93.568 G-07B1UTLIEA 7,917,869 7,563,300 Community Services Block Grant DCC * 93.569 G-05B1UTCOSR 33,298 33,298 Community Services Block Grant DCC * 93.569 G-06B1UTCOSR 1,397,054 1,330,720 Community Services Block Grant DCC * 93.569 G-07B1UTCOSR 1,856,532 1,700,646 (CC) Child Care Develop – Discretionary Workforce Services * 93.575 G-05/06/07 UTCCDF 21,279,290 Refugee General Health 93.576 9-0RX0153 6,373 Refugee Targeted Assistance Workforce Services 93.584 G-05/06-07 AUT10000 557,687 557,391 Urban Enterprise Community Human Services 93.585 G-9501UTECUR 111,522 111,522 State Court Improvement Program Courts 93.586 G-0401UTSCIP 186,772 Community-Based Child Abuse Prevention Human Services 93.590 G-0401UTFRPG 111,683 Community-Based Child Abuse Prevention Human Services 93.590 G-0501UTFRPG 125,717 (CC) Child Care Develop – Mandatory/Match Workforce Services * 93.596 G-05/06/07 UTCCDF 27,303,797 Visitation Human Services 93.597 G-0401UTSAVP 15,546 15,546 Visitation Human Services 93.597 G-0501UTSAVP 84,454 84,454 Educational And Training Vouchers Human Services 93.599 G-0601UTCETV 152,902 Regional Headstart Health 93.600 08CD0011 122,064 Headstart Program SUU 93.600 VARIOUS 2,868,504 Adoption IncentIVe Payment Program Human Services 93.603 G-0601UTAIPP 56,000 Election Assist. for Individuals with Disabilities Governor's Office 93.617 HHSELEC2003 50,368 Runaway And Homeless Youth Human Services 93.623 G-08CY020302 115,000 Developmental Disabilities Basic Support Human Services 93.630 G-0701UTBS45 46,421 Developmental Disabilities Basic Support Human Services 93.630 G-0501UTBS45 158,432 30,397 Developmental Disabilities Basic Support Human Services 93.630 G-0601UTBS45 262,266 147,766 Childrens Justice Act Attorney General 93.643 G-0501UTCJA1 164,266 Title IV-B Child Welfare Services Human Services 93.645 G-0701UT1400 299,407 Title IV-B Child Welfare Services Human Services 93.645 G-0601UT1400 3,090,593 PARIS Grant Colorado Workforce Services 93.647 G-90TA002201 1,337 PARIS Grant Oklahoma Workforce Services 93.647 G-90TA001901 1,337 PARIS Grant Montana Workforce Services 93.647 G-90TA002601 2,662 PARIS Grant Arizona Workforce Services 93.647 G-90TA003201 3,010 Child Welfare U OF U 93.648 VARIOUS 89,426 19,440 Title IV-E AFDC Foster Care Human Services * 93.658 G-0601UT1401 2,670,328 Title IV-E AFDC Foster Care Human Services * 93.658 G-0701UT1401 16,377,263 Title IV-E Adoption Assistance Human Services 93.659 G-0601UT1407 1,194,262 Title IV-E Adoption Assistance Human Services 93.659 G-0701UT1407 6,015,328 Title XX-Social Svcs Block-Emergency Disaster Relie Human Services 93.667 G-0601UTSOS2 (KATRINA) 54,212 Title XX Social Svcs Block-Discretionary Human Services 93.667 G-0501UTSOSR 54,638 54,638 Title XX-Social Services Block-Basic Human Services 93.667 G-0501UTSOSR 581,998 Title XX Social Svcs Block-Discretionary Human Services 93.667 G-0601UTSOSR 1,099,692 1,099,692 Title XX-Transfer Of TANF For SSBG Human Services 93.667 FFY 2006 TANF TRANS 2,100,000 Title XX-Transfer Of TANF For SSBG Human Services 93.667 FFY 2007 TANF TRANS 3,207,000 Title XX-Social Services Block-Basic Human Services 93.667 G-0601UTSOSR 11,713,802 Title XX Social Services Block Grant–Basic Workforce Services 93.667 G-07UTSOSR 15,000


26




Child Abuse Prevention And Treatment Human Services 93.669 G-0601UTCA01 282,949 Family Violence Prevention/Services Human Services 93.671 G-0601UTFVPS 944,511 Independent Living Human Services 93.674 G-0601UT1420 541,890 Children's Health Insurance Program Health * 93.767 5-0705UT5021 41,752,595 Medicaid Infrastructure Health 93.768 11P92406 520,060 (MED) Medicaid Fraud Unit Attorney General * 93.775 01-0701-UT5050 955,913 (MED) LTC Title 19 Cert Health * 93.777 5-0705UT5000 68,308 (MED) LTC Title 19 Cert Health * 93.777 5-0705UT5000 699,549 (MED) HIB Title 18 Cert Health * 93.777 5-0705UT5001 1,749,464 (MED) Medical Transformation Grant Health * 93.778 0705UTTRAI 613,838 (MED) Title 19 Administration Health * 93.778 5-0705UT5048 67,153,336 6,229,532 (MED) Title 19 MAP Health * 93.778 5-0705UT5028 991,971,749 53,929 Health Insurance Information Human Services 93.779 5-0000020223 177,121 100,553 Real Choice Systems Change Human Services 93.779 5-0000091539 180,190 (R&D) Reducing Cancer Disparities U OF U * 93.779 1A0CMS300067-01 253,173 82,174 Operational Loss Grant 2005 CHIP 93.780 1G0CMS300045/01 241,818 Health Careers Opportunity Programs Weber State 93.822 D18HP05279 164,168 (R&D) Heart & Vascular Diseases Res. U OF U * 93.837 VARIOUS 10,874,133 494,704 Heart and Vascular Diseases Research U OF U 93.837 VARIOUS 711,168 1,971 (R&D) Lung Diseases Research U OF U * 93.838 VARIOUS 4,261,982 240,620 Lung Disease U OF U 93.838 VARIOUS 282,422 (R&D) Blood Diseases and Resources U OF U * 93.839 VARIOUS 1,677,489 40,767 Non-Myeloablative Transplants U OF U 93.839 5K08HL067847-06 99,331 (R&D) Arthritis, Musculoskeletal and Skin Diseases Research U OF U * 93.846 VARIOUS 2,250,318 4,300 Arthritis Musculoskeletal & Skin Diseases U OF U 93.846 VARIOUS 167,422 (R&D) Diabetes, Enocrinology & Metabolism U OF U * 93.847 VARIOUS 3,085,900 72,800 NRSA Julianne Grose U OF U 93.847 1F32DK076413-01 17,415 (R&D) Digestive Diseases and Nutrition U OF U * 93.848 VARIOUS 1,518,277 42,311 IBD Susceptibility U OF U 93.848 5K23DK069513-03 123,164 (R&D) Kidney Dis, Urology and Hematology U OF U * 93.849 VARIOUS 5,838,468 133,759 Kidney Diseases, Urology and Hematology U OF U 93.849 VARIOUS 730,355 (R&D) Neurosciences and Neurological Dis. U OF U * 93.853 VARIOUS 8,617,371 541,562 Neurosciences and Neurological Disorders U OF U 93.853 VARIOUS 604,528 (R&D) Allergy, Immunology & Transplant R. U OF U * 93.855 VARIOUS 3,544,972 182,112 Allergy, Immunology and Transplantation U OF U 93.855 VARIOUS 239,916 5,545 (R&D) Microbiology & Infectious Diseases U OF U * 93.856 VARIOUS 600,774 158,856 Microbiology & Infectious Diseases U OF U 93.856 VARIOUS 382,871 (R&D) Biomedical and Research Training U OF U * 93.859 VARIOUS 17,545,218 488,287 Biomedical Research and Training U OF U 93.859 VARIOUS 602,283 Population Research U OF U 93.864 VARIOUS 25,226 (R&D) Child Health & Human Development U OF U * 93.865 VARIOUS 8,507,005 1,478,040 Child Health and Human Development U OF U 93.865 VARIOUS 2,788,146 716,261 (R&D) Aging Research U OF U * 93.866 VARIOUS 3,710,883 512,606 (R&D) Vision Research U OF U * 93.867 VARIOUS 4,665,682 Vision Research U OF U 93.867 VARIOUS 50,175 (R&D) Medical Library Assistance U OF U * 93.879 VARIOUS 18,332 Medical Library Assistance U OF U 93.879 VARIOUS 1,516,140 26,224 Primary Care Training U OF U 93.884 VARIOUS 745,582 Physician Assistants Training Programs U OF U 93.886 5D57HP19123 1,370 Health Care Facilties U OF U 93.887 1C76HF02785-01-00 154,322 Utah Telehealth Network U OF U 93.888 1D1BTH03750-01 141,945 (R&D) Specially Selected Health Projects Weber State * 93.888 D1BTH06240-01-02 163,187 Bioterrorism Hospital Preparedness Health 93.889 U3RHS07602 5,050,366 291,922 Faculty Development in Family Medicine U OF U 93.895 VARIOUS 9,721 State Office Rural Health Health 93.913 H95RH00129 113,651 Ryan White/HIV & Robert W. Johnson Health 93.917 X07HA00032 3,488,773 Early Intervention HIV Disease U OF U 93.918 VARIOUS 938,465 Aids Prevention Health 93.940 U62/CCU823496 1,153,290 213,557 Aids Surveillance Health 93.944 U62/CCU823592 180,748 Cardiovascular Health Program Health 93.945 U50/CCU821337 1,003,949 136,448 Pregnancy Risk Assessment Health 93.946 UR6/DP000494 152,371


27




Trauma EMS Health 93.952 H81 HS05370 22,769 Community Mental Health Services Block Human Services 93.958 C-06B1UTCMHS 14,662 14,662 Community Mental Health Services Block Human Services 93.958 C-05B1UTCMHS 2,794,273 2,393,791 Substance Abuse Prevention/Treatment Human Services 93.959 C-07B1UTSAPT 6,845,768 6,524,733 Substance Abuse Prevention/Treatment Human Services 93.959 C-06B1UTSAPT 11,955,919 10,819,896 Sexually Transmitted Diseases Health 93.977 H25/CCH804358 499,468 29,491 Crisis Counseling Asst & Trng – Katrina Human Services 93.982 C-H7SM00212A 127,096 124,529 Diabetes Prevention Control Program Health 93.988 U32/DP822702 926,212 28,956 (R&D) International Research U OF U * 93.989 VARIOUS 1,210,947 131,766 Preventive Health Services Block Health 93.991 B1UTPRVS 942,126 411,979 MCH Block Grant Health 93.994 B04MC07825 104,716 MCH Block Grant Health 93.994 B04MC07825 923,994 855,970 MCH Block Grant Health 93.994 B04MC07825 5,109,474 940,338 Adolescent Family Life Demonstation Projects U OF U 93.995 VARIOUS 434,120 (R&D) Department of Health & Human Svcs. U OF U * N/A VARIOUS 6,938,264 330,384 (R&D) Admin. on Children, Youth & Families USU * N/A VARIOUS 8,373 (R&D) Institute Neurological Disorders Strokes USU * N/A VARIOUS 27,779 (R&D) Institute on Alcohol Abuse/Alcoholism USU * N/A VARIOUS 57,582 (R&D) Maternal and Child Health Bureau USU * N/A VARIOUS 59,577 (R&D) Institute of Environmental Health Sci. USU * N/A VARIOUS 63,575 (R&D) Institute on Deafness Comm. Disorders USU * N/A VARIOUS 69,409 (R&D) Health Resources & Services Admin. USU * N/A VARIOUS 69,571 26,000 (R&D) National Institute of Health USU * N/A VARIOUS 69,609 (R&D) Centers for Disease Control & Prevent. USU * N/A VARIOUS 79,109 (R&D) Institute of Child Health & Human D. USU * N/A 2RO1GM051805(041455) 111,471 (R&D) Centers for Disease Control & Prevent. USU * N/A U59/CCU824603-01 (051428) 129,468 (R&D) Institute of Mental Health USU * N/A 1K01MH066297 (031008) 150,878 (R&D) National Center for Injury Prevention USU * N/A 5 R01 CE000498-03 (041530) 151,763 (R&D) Institute on Deafness Comm. Disorders USU * N/A 2 R01 DC000341-18 (051004) 175,876 (R&D) Institute of Child Health & Human D. USU * N/A 2RO1GM059087(035284) 176,917 (R&D) National Institute of Health USU * N/A 5 R01 MH072621-02 (051308) 178,229 (R&D) Admin. on Children and Families USU * N/A 90YF0058/02 (051914) 194,890 (R&D) Institute Neurological Disorders Strokes USU * N/A NSO29204 (024391) 204,300 (R&D) Admin. on Children, Youth & Families USU * N/A 90YF0050/03 (041684) 219,768 (R&D) Institute of Child Health & Human D. USU * N/A VARIOUS 235,374 27,258 (R&D) Institute of General Medical Sciences USU * N/A 5R01GM47297-10 / GM047297 248,320 (R&D) Institute of Child Health & Human D. USU * N/A 5RO1DC002507-07(034002) 259,123 (R&D) National Institute of Health USU * N/A HHSN266200500036C/N01-AI-5 324,266 (R&D) Institute of Allergy and Infectious Dis. USU * N/A VARIOUS 500,657 481,153 (R&D) Institute on Aging USU * N/A 1R01AG21136-01 (24127) 527,902 85,868 (R&D) Institute of Allergy and Infectious Dis. USU * N/A N01-AI-30048 (041109) 932,697 (R&D) Institute of Allergy and Infectious Dis. USU * N/A N01-AI-15435 (014029) 2,141,519 Adult Blood Lead Health N/A 211-2006-M-17601 1,633 VSCP Health Statistics Health N/A 200-2002-07246 253,117 CLIA Health N/A 5-0507-UT-5002 144,111 Department of Health and Human Services U OF U N/A VARIOUS 2,875,350 799,688 Admin. on Developmental Disabilities USU N/A VARIOUS 4,536 National Institute of Health USU N/A VARIOUS 10,000 10,000 Maternal and Child Health Bureau USU N/A VARIOUS 18,750 Admin. on Children, Youth & Families USU N/A VARIOUS 28,674 Administrative Operations USU N/A HHSP23320072400IC (070042) 163,733 Administration for Children and Families USU N/A VARIOUS 184,779 141,488 Institute of Child Health & Human Development USU N/A 2 R01 GM051805 (041455) 211,270 Administration for Children and Families USU N/A 90FE9129 (061879) 214,831 Admin. on Developmental Disabilities USU N/A 90DN0207/01 (051090) 228,439 Health Resources and Services Admin. USU N/A U42MC06891 (061271) 344,406 Administrative Operations USU N/A VARIOUS 346,839 313,053 Administration for Children and Families USU N/A 90YD0203/01 (061245) 480,834 Administration for Children and Families USU N/A 90DD0559/05 (061570) 505,702 Maternal and Child Health Bureau USU N/A 1 U52MC04391-01-00 (051322) 640,827


28




Pass-Through From Non-State Entities:(R&D) MCH Consolidated Programs —

March of Dimes Birth Defects Found U OF U * 93.110 5U33MC001570600 74,250 University of California Davis U OF U * 93.110 VARIOUS 207,293

Maternal and Child Health Consolidated —Mountain States Genetic Foundatn U OF U 93.110 10002615 142,190 University of Alaska Anchorage U OF U 93.110 P0324594 7,734 University Arizona Health Science U OF U 93.110 V970602 11,453 University of Colorado at Denver U OF U 93.110 FY06003004/07003004 56,933

(R&D) EMS for Children —Washington University U OF U * 93.127 WU0567 (54)

Predicting Cervical Spine Injury —Washington University St Louis U OF U 93.127 VARIOUS 19,458

AIDS Education and Training—Univeristy of Colorado U OF U 93.145 VARIOUS 147,755

(R&D) Genetic Counseling —Johns Hopkins University U OF U * 93.172 VARIOUS 97,353

(R&D) Deafness & Communication Disorders —Mount Sinai School of Medicine U OF U * 93.173 025500714609 19,102 Ohio State University Research U OF U * 93.173 60005617 29,150 University of Wisconsin Madison U OF U * 93.173 L332290 34,833

Neural Adaptation - Toad Fish —Mt. Sinai School of Medicine U OF U 93.173 025500714609 44,620

(R&D) Data Analysis for PCB —Research Fndn of SUNY U OF U * 93.208 1J057662240689 4,932

(R&D) CRC Screening–Primary Care —University of Illinois at Chicago U OF U * 93.261 494903E7007 4,893

(R&D) Occupational Safety and Health —University of MIssouri Rolla U OF U * 93.262 00098601 93,182 University of Pittsburgh U OF U * 93.262 1096143 67,487 Univ. of Winsconsin Milwaukee U OF U * 93.262 VARIOUS 283,913

(R&D) Children of Alcoholics —Research Foundation of SUNY U OF U * 93.273 10014061010777 (6,198)

(R&D) Drug Abuse and Addiction Research —National Development Res. Inst. U OF U * 93.279 45339 29,081 University of Colorado at Denver U OF U * 93.279 VARIOUS 75,851 University of Kentucky U OF U * 93.279 304806260007259 24,444

Drug Abuse Research Programs —National Development Res. Inst. U OF U 93.279 VARIOUS 49,113 Virginia Commonwealth University U OF U 93.279 PT096151SC100142 67,045

(R&D) CDC Investigations and Tech Asst. —Assoc of Teachers of Prevent Med U OF U * 93.283 TS0785 (116) Columbus Children's Research U OF U * 93.283 VARIOUS 36,117 Saint Louis University U OF U * 93.283 C305190001 18,614

Complications of Hemophilia —University of Colorado U OF U * 93.283 VARIOUS 67,184

(R&D) Technolog. Innovations to Imporve Hlth —Brigham and Womens Hospital U OF U * 93.286 VARIOUS 261,892 Cleveland Clinic Foundation U OF U * 93.286 015322281301 22,914 University of No Carolina U OF U * 93.286 534590 9,360 University of Michigan U OF U * 93.286 F014714 80,490 University of Washington U OF U * 93.286 VARIOUS 38,772

(R&D) Nursing Research —Fox Chase Cancer Center U OF U * 93.361 FCCC1640305 112,111 University of Illinois at Chicago U OF U * 93.361 0411 24,177

(R&D) Computational Biology —University of California U OF U * 93.389 VARIOUS 45,935

(R&D) Cancer Cause & Prevention Research —Fred Hutchinson Cancer Res Ctr U OF U * 93.393 VARIOUS 40,453 Johns Hopkins University U OF U * 93.393 83014027833 11,728 Northwestern University U OF U * 93.393 0600370FK181261 53,426


29




(R&D) Cancer Detection and Diagnosis —Washington University St Louis U OF U * 93.394 VARIOUS 859,672

(R&D) Cancer Treatement Research —Fred Hutchinson Cancer Research Ctr. U OF U * 93.395 0410531404S0872 28,969 National Childhood Cancer Found. U OF U * 93.395 15429 17,509 University of Illinois at Chicago U OF U * 93.395 0411PAF2005065020500 164,089

Cancer Treatment —American College of Surgeons Onocology — U OF U 93.395 SITE381 1,449 John Wayne Cancer Insititute U OF U 93.395 CA29605 35,241 National Childhood Cancer Foundation U OF U 93.395 VARIOUS 30,946

(R&D) Colon Cancer Screening —University of Colorado at Denver U OF U * 93.399 N0FY04024007 16,009

Cancer Control —Natl. Surgical Adjuvant Breast Bowel Project U OF U 93.399 VARIOUS 48,713

(R&D) Nociceptors in Persistent Pain —University of Pittsburgh U OF U * 93.583 1113521 39,232

(R&D) Heart & Vascular Diseases Res. —Baylor College of Medicine U OF U * 93.837 22616UTAH 36,084 Brigham & Womens Hospital U OF U * 93.837 VARIOUS 92 Cleveland Clinic Foundation U OF U * 93.837 R01HL070231 48,696 Duke University U OF U * 93.837 04SCNIH1061 94,868 LDS Hospital U OF U * 93.837 R01 HL071878-01A2 172,825 University of Alabama U OF U * 93.837 T0412130030 15,456 University of California U OF U * 93.837 1553GDC264 79,799 University of California Davis U OF U * 93.837 SUB07001197 27,150 University of Colorado at Denver U OF U * 93.837 P01HL48013 3,283 University of Medicine & Dentistry U OF U * 93.837 R01HL070137 62,236

Heart and Vaccular Disease —National Marrow Donor Program U OF U 93.837 00012430 25,157 University of Miami U OF U 93.837 66263A 585

(R&D) Lung Diseases —Axon Medical Inc. U OF U * 93.838 2408020 1,794 Brighams & Womens Hospital U OF U * 93.838 BWH700462 626 Childrens Hospital Philadelphia U OF U * 93.838 VARIOUS (6,269) Educational Development Center U OF U * 93.838 5352 9,316 Oregon State University U OF U * 93.838 P0221AA 37,425 University of Kentucky U OF U * 93.838 46925705547 15,485 University of Pittsburgh U OF U * 93.838 00021211122341 3,984

(R&D) Blood Diseases and Resources —University of CA San Francisco U OF U * 93.839 3621SC 6,462 Dartmouth College U OF U * 93.839 5310095700 14,958

(R&D) Arthritis, Musculoskeletal & Skin —Hospital Special Surgery NY U OF U * 93.846 VARIOUS 35,306 University of Iowa U OF U * 93.846 VARIOUS 31,210 University of Pittsburgh U OF U * 93.846 1087141 75,297

(R&D) Diabetes Endocrinology Metabolism —George Washington University U OF U * 93.847 VARIOUS 133,819 University of Minnesota U OF U * 93.847 Q6437111404 3,569 University of Arkansas U OF U * 93.847 VARIOUS 100,517 University of Texas SW Med Ctr U OF U * 93.847 GM0701230 273,145

(R&D) Digestive Diseases And Nutrition —University of California Irvin U OF U * 93.848 20031153 10,241 University of Pittsburgh U OF U * 93.848 106027 6,191

(R&D) Kidney Diseases, Urology, Hemotology —Cleveland Clinic Foundation U OF U * 93.849 VARIOUS 104,142

(R&D) Neurosciences and Neurological —Colorado State University U OF U * 93.853 G46022 24,529 Columbia University U OF U * 93.853 R01NS045294 11,403 Georgetown University U OF U * 93.853 RX4265032UTAH (1,096) Mount Sinai School of Medicine U OF U * 93.853 COMBIRX69244P0SM9154389 66,591 Rutgers University U OF U * 93.853 1943 101,944 Tourette Syndrome Association U OF U * 93.853 PRIMER01NS4002404 293


30




University of Kentucky U OF U * 93.853 VARIOUS 33,233 University of California San Diego U OF U * 93.853 P010218584 38,058 University of Colorado at Denver U OF U * 93.853 VARIOUS 3,236 University of Florida U OF U * 93.853 VARIOUS 10,241 University of Pittsburgh U OF U * 93.853 1084241 70,323 University of Texas SW Med Ctr U OF U * 93.853 GM0401212 1,640 Yale University School of Medicine U OF U * 93.853 VARIOUS 34,570

Extramural Nuerosciences Disorders—Childrens Hospital Medical Center U OF U 93.853 CHMC509 44,413 Mayo Clinic Rochester U OF U 93.853 2R01NS03998706 5,833

(R&D) Robust T-Cell Immunity —Blood Center of SE Wisconsin U OF U * 93.855 81148 100,881

(R&D) Microbiology & Infectious Disease —Colorado State University U OF U * 93.856 VARIOUS 795,941 Duke University U OF U * 93.856 139508132600 204,025 Idaho Technology Inc. U OF U * 93.856 PID2502008 26,605 University of California U OF U * 93.856 KK5145 140,025 University of Massachusetts U OF U * 93.856 6048859RFS200122 54,653 University of Washington U OF U * 93.856 176857 50,159

(R&D) Biomedical Research —Idaho Technology Inc. U OF U * 93.859 VARIOUS 348,248 Oregon Health and Science University U OF U * 93.859 VARIOUS 62,468 University of Wisconsin Madison U OF U * 93.859 P638772144MZ82 143,651

(R&D) Molecular Mechanisms —University of California San Francisco U OF U * 93.864 3821SC 3,116

(R&D) Child Health & Human Development —Brigham and Womens Hospital U OF U * 93.865 155501 34,475 Childrens Hospital Washington U OF U * 93.865 79280412 18,942 Childrens Mercy Hospital & Clinic U OF U * 93.865 050007 23,105 University of Iowa U OF U * 93.865 1000541068 44,318 University of Michigan U OF U * 93.865 VARIOUS 29,051 University of Washington U OF U * 93.865 275670 7,873

Transgeneration Growth —University of California San Francisco U OF U 93.865 4110SC 127,823

(R&D) Aging Research —California Pacific Med. Ctr. Res. U OF U * 93.866 2803204S019 50,164 N Cal Institute for Research & Education U OF U * 93.866 WEINER000854 52,257 University of Medicine and Dentistry U OF U * 93.866 R01AG20132 18,445 University of Tennessee U OF U * 93.866 AG18416 49,862

(R&D) Vision Research —Johns Hopkins University U OF U * 93.867 VARIOUS 89,176 University of Cincinnati U OF U * 93.867 SRS20573 227,638 University of Minnesota U OF U * 93.867 S4856207101 48,858 University of Texas at Houston U OF U * 93.867 VARIOUS 10,557

(R&D) Venous Thromboembolism —University of Vermont U OF U * 93.869 11612 12,296

(R&D) Post-Doctoral Supplement —Brigham and Womens Hospital U OF U * 93.879 101605 816

Health Library Enhancement —University of Oklahoma U OF U 93.879 5G08LM007877 11,986

(R&D) National Institute on Health —Baylor University USU * N/A VARIOUS 12,229 Colorado State University USU * N/A VARIOUS 285,098 Duke University USU * N/A VARIOUS 1,444,765 University of Michigan USU * N/A VARIOUS 29,480 University of Tennessee USU * N/A VARIOUS 38,393 University of Texas-Austin USU * N/A VARIOUS 113,245

(R&D) Health and Human Services —ACIONT Inc. U OF U * N/A VARIOUS 3,320 Association for Prevention Teaching U OF U * N/A PID2506127 4,110


31




Beaumont Hospital U OF U * N/A 100152952 (10,427) Blood Center of SE Wisconsin U OF U * N/A HHSN266200500032C 39,851 Booz-Allen-Hamilton Inc. U OF U * N/A VARIOUS 85,687 Brigham and Womens Hospital U OF U * N/A 155501 (621) Brigham Young University U OF U * N/A 040126 22,702 California Pacific Med. Ctr. Res. U OF U * N/A 2803204S019 (447) Carblyan Biosurgery Inc U OF U * N/A PID2408026 8,407 Childrens Hospital Boston U OF U * N/A 0000096566 (5,266) Childrens Mercy Hospital Kansas U OF U * N/A 040012 1,441 Cleveland Clinic Foundation U OF U * N/A VARIOUS 29,067 Clever Systems Inc U OF U * N/A PID2505066 28,329 Constella Group Inc. U OF U * N/A GENELINK328310011 22,576 El Spectra LLC U OF U * N/A P006009 22,102 GVD Corp. U OF U * N/A 10001942 25,415 Idaho Technology Inc. U OF U * N/A 2402136 17,936 IHC LDS Hospital U OF U * N/A VARIOUS 119,082 Jackson Laboratory U OF U * N/A VARIOUS 33,316 La Jolla Institute Allergy & Immunology U OF U * N/A 1P01AI58105 246,180 Massachusetts General Hospital U OF U * N/A VARIOUS 1,957 MIMOSA Acoustics Inc. U OF U * N/A PID2404120 59,515 National Childhood Cancer Found. U OF U * N/A VARIOUS 169,343 New York Blood Center U OF U * N/A 3027756 36,436 Northern California Institute Research U OF U * N/A 1R01NS045085 21,058 Oregon Health and Science University U OF U * N/A GPRC00605BUTAH 52,325 Oregon State University U OF U * N/A P0207AA 32,138 Polymer Technology U OF U * N/A 060403 6,492 Purdue University U OF U * N/A 21010000401500700470207006 12,738 Queensland Institute of Medical Reseach U OF U * N/A PID10001226 26,938 Saint Louis University U OF U * N/A 304032 19,275 Scripps Research University U OF U * N/A 573996 9,487 Spectrotek LC U OF U * N/A PID9711006 165,154 University of No Carolina at Chapelhill U OF U * N/A UNC535000 14,341 University of Texas U OF U * N/A U10EY12471M0D5CENTER26 4,243 Vestan Inc. U OF U * N/A 01 82,225 Winprobe Corp U OF U * N/A VARIOUS 127,526

(R&D) National Eye Instititute —Castlerock Engineering USU * N/A VARIOUS 13,651

(R&D) Institute Deafness Comm. Disorders —Univ. of California-Berkeley USU * N/A VARIOUS (130)

(R&D) Dept. of Health and Human Services —University of New Hampshire USU * N/A VARIOUS 69,961

(R&D) National Center on Birth Defects —Assoc of Univ Ctr on Disabilities USU * N/A VARIOUS 83,656 National Center on Birth Defec USU * N/A VARIOUS (21,030)

(R&D) Institute on Drug Abuse —University of California, Davis USU * N/A VARIOUS 6,643

Department of Health and Human Services —Oregon Health and Science Univ USU N/A VARIOUS 2,484

Department of Community Services —Pacific Service Center USU N/A VARIOUS 5,629 Utah Commission on Volunteers USU N/A VARIOUS 19,352

National Institutes of Health # 06-0188 —Brigham Young University UVSC N/A 1 R01 CA098138-01A2 4,143

Envrionmental Monitoring —State of New Mexico Health N/A CCU6234-01 14,217

Health Resources and Services Admin. —Oregon Health & Science University USU N/A VARIOUS 24,411 University of Arizona USU N/A VARIOUS 4,351

Department of Health and Human Svcs —ACIONT Inc. U OF U N/A 1R43DK0603080 20,290 American College of Radiology U OF U N/A U10CA21661 100,293 American College Surgeons Oncology U OF U N/A VARIOUS 60,029


32




American Med Student Assoc Fndn. U OF U N/A PID2312059 25,040 Applied Medical Visualizations U OF U N/A 10001458 3,869 Benaroya Research Institute U OF U N/A 3215.05 (50) Childrens Hospital Washington U OF U N/A 74140404 36,425 Childrens Mercy Hospital Kansas U OF U N/A STUDYEXHIBIT0201 2,464 Duke University U OF U N/A 116941 14,694 EMMES Corp. U OF U N/A HHSN260200500007C 1,148 George Washington University U OF U N/A TRIALNETSITE502 14,004 Institute for Genomic Research U OF U N/A VARIOUS 50,616 Intl. Development and Resources U OF U N/A IDR26305PBN0018GSLC0001 51,819 Intl. Society of Travel Medicine U OF U N/A PID2312124 802 Intragraphix LLC U OF U N/A PID2505100 8,398 Johns Hopkins University U OF U N/A M40076720602000 125 Mayo Clinic Rochester U OF U N/A PID2507134 2,203 Mountain States Genetic Foundation U OF U N/A 10002614 32,900 National Youth Sports Corp. U OF U N/A 06053 12,251 New England Research Inc. U OF U N/A VARIOUS 20,105 R&D Systems U OF U N/A 10003218 82,862 Research Triangle Institute U OF U N/A P014508SSUB2552U7899 (613) Rural EMS & Trauma Technical Assoc. U OF U N/A REMSTTACC0NTRACT 16 St. Louis University U OF U N/A 208141039 104,685 Salt Lake County, Utah U OF U N/A AL04517C 29,809 Southwest Oncology Group U OF U N/A PID9809121 91,272 University of Alabama Birmingham U OF U N/A 060059 31,357 University of Cincinnati U OF U N/A CEL420 32 University of Michigan U OF U N/A 3000673010 16,394 University of Oklahoma U OF U N/A 20042161CACCTC30348 597 Virginia Commonwealth University U OF U N/A 521401P0P110724 (5,858) Visualshare U OF U N/A 10002171 23,435 Walsh Group U OF U N/A PID2310103 1,802

Subtotal – Department of Health and Human Services 1,587,296,107 86,550,209

HOMELAND SECURITY, DEPARTMENT OF

(HSEC) Domestic Preparedness Equip Sup. Public Safety * 97.004 VARIOUS 3,161,088 2,542,119 Pre-Disaster Mitigation Competitive Grant Public Safety 97.017 VARIOUS 1,967,158 1,918,258 Hazardous Materials Assistance Program Public Safety 97.021 VARIOUS 981 Community Assistance Program Public Safety 97.023 VARIOUS 78,744 Emergency Food and Shelter DCC 97.024 851000 2,681 Public Assistance Grants Public Safety 97.036 VARIOUS 2,107,717 2,069,216 Chemical Stockpile Emergency Preparedness Public Safety 97.040 VARIOUS 4,511,189 2,603,061 National Dam Safety Program Natural Resources 97.041 EMW-2006-ND-0025-2 56,107 Emergency Management Performance Grants Public Safety 97.042 VARIOUS 2,204,141 595,884 Cooperating Technical Partners Public Safety 97.045 VARIOUS 715,184 33,285 Fire Management Assistance Grant Public Safety 97.046 VARIOUS 307,796 307,796 (HSEC) Homeland Security Grant Program Public Safety * 97.067 VARIOUS 7,905,001 6,071,801 Map Modernization Management Support Public Safety 97.070 VARIOUS 161,312 Buffer Zone Protection Plan Public Safety 97.078 VARIOUS 277,746 267,225 (R&D) Department of Homeland Security USU * N/A VARIOUS 35,657 33,750 (R&D) Department of Homeland Security USU * N/A VARIOUS 175,659 (R&D) Department of Homeland Security USU * N/A VARIOUS 596,676 Terrorism Training UVSC N/A VARIOUS 2,882

Pass-Through From Non-State Entities:Pre-Disaster Mitigation —

Ogden City Corporation Weber State 97.047 VARIOUS 5,675 (R&D) Department of Homeland Security —

Jackson and Tull USU * N/A VARIOUS 11,435

Subtotal – Department of Homeland Security 24,284,829 16,442,395


33




HOUSING AND URBAN DEVELOPMENT, DEPARTMENT OF

Community Development Block Grant DCC 14.228 B-01-DC-49-0001 5,389 5,389 Community Development Block Grant DCC 14.228 B-02-DC-49-0001 124,407 124,407 Community Development Block Grant DCC 14.228 B-03-DC-49-0001 274,925 223,845 Community Development Block Grant DCC 14.228 B-04-DC-49-0001 898,278 649,479 Community Development Block Grant DCC 14.228 B-05-DC-49-0001 2,860,711 2,860,711 Community Development Block Grant DCC 14.228 B-06-DC-49-0001 3,751,330 3,751,330 Emergency Shelter DCC 14.231 S-05-DC-49-0001 59,271 59,182 Emergency Shelter DCC 14.231 S-06-DC-49-0001 579,808 538,772 Homeless Assistance Competitive DCC 14.235 UT01B403006 9,007 9,007 Homeless Assistance Competitive DCC 14.235 UT01B404004 14,348 13,348 Homeless Assistance Competitive DCC 14.235 UT01B504007 16,785 16,785 Homeless Assistance Competitive DCC 14.235 UT01B503007 30,415 30,415 Homeless Assistance Competitive DCC 14.235 UT01B500010 36,985 36,985 Homeless Assistance Competitive DCC 14.235 UT01B400013 98,131 98,131 Shelter + Care DCC 14.238 UT01C503011 14,861 14,861 Home Program Income DCC 14.239 M05-SG-49-0100 4,093 4,093 Home Program Income DCC 14.239 M06-SG-49-0100 32,744 32,744 Home Investment Partnership DCC 14.239 M04-SG-49-0100 235,737 46,553 HOPWA Block Grants DCC 14.241 UT-H04-F999 7,128 7,128 HOPWA Block Grants DCC 14.241 UT-H05-F999 74,842 69,893 USF Centre Expansion Project SUU 14.250 B-04-SP-UT-0798 50,410 Fair Housing Assistance Program Labor Comm. 14.401 FF208K058003 103,986 Fair Housing Assistance Program Labor Comm. 14.401 FF208k068003 110,000 University of Utah Community O U OF U 14.511 C0PCUT04625 155,803 Dept. of Housing and Urban Development U OF U N/A VARIOUS 297,952 Housing and Urban Development USU N/A VARIOUS 12,534

Pass-Through From Non-State Entities:Housing and Urban Development —

Navajo Nation Navajo Trust N/A 03-IH-0402810 15,924 Navajo Utah Commission Navajo Trust N/A RH-01-UT-I-0177 367,800

Dept. of Housing and Urban Development —Provo City Redevelopment Agency USU N/A VARIOUS 6,838

Subtotal – Department of Housing and Urban Development 10,250,442 8,593,058

INTERIOR, DEPARTMENT OF THE

Bureau of Land Management Natural Resources 15.221 VARIOUS 1,103,342 Statewide Oil Shale Database (UOSH) Natural Resources 15.222 03-PA-11040700-002 7,500 IATF Cooper Agreement DCC 15.224 JSP063060 2,163 Division State History Cooperative Agreement DCC 15.224 JSP053062 7,005 Grand Stair Hist Coop Agreement DCC 15.224 JSA 055026 21,699 4,718 GIS Cooperative Agreement DCC 15.224 JSA031005 102,926 Grand Staircase (UGSE) Natural Resources 15.224 JSA055027 5,000 Management of Coral Pink Sand Dunes Natural Resources 15.225 VARIOUS 25,000 Wildland Urban Interface Community Assistance Natural Resources 15.228 JSA035004 293,045 UT FY06 Regulatory Grant Natural Resources 15.250 GR603493 1,698,219 2004 AML Simplified Grant Natural Resources 15.252 GR407490 167,606 2005 AML Simplified Grant Natural Resources 15.252 GR507490 241,904 2006 AML Simplified Grant Natural Resources 15.252 GR607490 1,254,765 Stewart Lake Selenium Cleanup Natural Resources 15.502 0-FC-40-10000 4,174 Riparian Habitat Land Birds Natural Resources 15.502 02-FG-40-2016 10,000 San Juan River Recoveery Natural Resources 15.502 02-FG-40-6260 158,066 Upper Colo River Recovery Natural Resources 15.502 99-FC-40-1490 695,410 Olsen Neihart Environmental Q. 15.503 03PG490046 587 Columbia Spotted Frog Natural Resources 15.504 04-FC-UT-1030 60 Spotted Frog Natural Resources 15.504 05-FG-40-2387 290 Whiterocks Hatchery O&M Natural Resources 15.504 05-FG-40-2425 2,369 Commission Lands Farmington Bay Natural Resources 15.504 05-FC-CU-DW010 3,088


34




Least Chub/Spotted Frog Mona Natural Resources 15.504 01-FC-CU-DW010 3,395 Sensitive Species Inventory Natural Resources 15.504 04-FC-UT-1010 13,492 Diamond Fork Canyon Natural Resources 15.504 04-FC-UT-1150 15,358 Bluehead Sucker Natural Resources 15.504 05-FC-UT-1290 18,495 Spotted Frog Provo River Natural Resources 15.504 9-FC-UT-00590 37,756 Sensitive Species Inventory Natural Resources 15.504 05-FC-UT-1270 41,537 Fountain Green Hatchery O&M Natural Resources 15.504 04-FC-UT-1140 45,907 Cutthroat Trout Database Natural Resources 15.504 8-FC-UT-00480 70,202 Kamas Hatchery O&M Natural Resources 15.504 05-FC-UT-1250 84,508 June Sucker Interim Hatchery Natural Resources 15.504 03-FC-UT-00950 107,814 Strawberry Angler Access Natural Resources 15.504 1-FC-UT-00640 109,637 June Sucker Recovery Natural Resources 15.504 04-FC-UT-1070 113,624 June Sucker RIP Natural Resources 15.504 03-FC-CU-UT010 118,875 Utah Lake Wetland Preserve Natural Resources 15.504 06-FC-UT-1370 147,418 Provo River Reconstruction Natural Resources 15.504 URMCC4-FC-UT-1050 188,667 June Sucker Hatchery Natural Resources 15.504 7-FC-CU-DW010 202,957 Fountain Green Raceway Covers Natural Resources 15.504 06-FC-UT-1360 781,907 Whiterocks Reconstruction Natural Resources 15.504 04-FC-UT-1090 3,173,018 Improvement of Residential Secondary Irrig. Natural Resources 15.507 06-FC-40-2558 72,814 (FW) Sport Fish Restoration Natural Resources * 15.605 VARIOUS 6,426,547 USFWS Cooporative Agreements Natural Resources 15.606 04-FC-UT-1080 104,327 (FW) Wildlife Restoration Natural Resources * 15.611 VARIOUS 4,996,192 Local Endangered Species Act Natural Resources * 15.615 VARIOUS 19,489,686 234,571 Phacelia Agrillaceae U OF U * 15.615 1448601816J130 483 Landowner Incentive Natural Resources 15.633 VARIOUS 57,868 State Wildlife Grants Natural Resources 15.634 VARIOUS 941,196 (R&D) Migratory Bird Conservation Weber State * 15.647 601817G368 8,619 Earthquake Studies (UEQ2) Natural Resources 15.807 JSA025014 2,397 Weber Segment Trench (UWST) Natural Resources 15.807 05HQGR0098 13,348 Earthquake Studies (UEQ3) Natural Resources 15.807 04HQGR0025 15,552 (R&D) Earthquake Hazards Reduction U OF U * 15.807 VARIOUS 31,446 Urban and SEIS Monitoring U OF U 15.807 04HQAG0014 452,227 Ncrds 2005-2010 (UNC5) Natural Resources 15.808 03HQAG0008 15,000 Statemap 2006 (USTM) Natural Resources 15.810 04HQAG0040 60,111 Statemap 2007 (UST7) Natural Resources 15.810 05ERAG0008 168,783 46,000 Additional 1-foot Statewide Orthoimagery Technology Svcs. 15.810 06WRAG0029 23,510 High-res NHD Revision Technology Svcs. 15.810 06WRAG0028 25,990 Wasatch Front LiDAR (SLC-Ogden UA) Technology Svcs. 15.810 05WRAG0043 91,500 Utah Automation of County Parcel Data Technology Svcs. 15.810 JSA041001 94,984 SLC-Ogden UA 1-foot Orthoimagery Technology Svcs. 15.810 05WRAG0043 113,000 Cadastral Funding Technology Svcs. 15.810 JSA041001 MOD 2 292,000 Historic Preservation DCC 15.904 49-05-20447 78,636 66,661 Historic Preservation DCC 15.904 49-06-21548 432,295 Bryce Canyon Soundscapes SUU 15.904 VARIOUS 11,000 Bryce Canyon Night Skies SUU 15.904 VARIOUS 12,803 Land and Water Conservation Natural Resources 15.916 49-00333 52,401 Land and Water Administration Natural Resources 15.916 49-00332 416,391 (R&D) Outdoor Recreation Acquisition Weber State * 15.916 J1330060017 39,168 UMNH Assistance U OF U 15.929 Y1244040007 1,579,979 (R&D) Department of the Interior U OF U * N/A VARIOUS 269,151 (R&D) Bureau of Reclamation USU * N/A 021034 (5,680) (R&D) Bureau of Reclamation USU * N/A 051346 (2,625) (R&D) Bureau of Reclamation USU * N/A 973183 (1425 97 FC 40 21560) (1,238) (R&D) Bureau of Reclamation USU * N/A 070643 2,731 (R&D) Bureau of Reclamation USU * N/A 075060 5,298 (R&D) Bureau of Reclamation USU * N/A 051562 5,703 (R&D) Bureau of Reclamation USU * N/A 041032 12,725 (R&D) Bureau of Reclamation USU * N/A 06FC602168 31,426 31,426 (R&D) Bureau of Indian Affairs USU * N/A VARIOUS 76,093 (R&D) U.S. Fish and Wildlife Service USU * N/A VARIOUS 79,645


35




(R&D) Bureau of Reclamation USU * N/A 061113 85,146 (R&D) Bureau of Reclamation USU * N/A 061087 85,758 (R&D) Bureau of Reclamation USU * N/A 070137 92,522 (R&D) Geological Survey USU * N/A 997-RU-01555 WO 49 (021248) 122,838 (R&D) Bureau of Indian Affairs USU * N/A CMKOE040002(041101) 153,115 (R&D) Bureau of Reclamation USU * N/A 05FC402423 168,311 168,311 (R&D) Geological Survey USU * N/A 05WRAG0034 (061079) 196,216 (R&D) Geological Survey USU * N/A 01HQAG0140 / 01140HS009 229,654 (R&D) Geological Survey USU * N/A VARIOUS 309,930 11,768 (R&D) Bureau of Land Management USU * N/A FAA010017 TASK ORDER 45 337,381 (R&D) National Park Service USU * N/A VARIOUS 342,764 (R&D) Bureau of Land Management USU * N/A VARIOUS 511,668 3,855 Taylor Grazing Agriculture N/A VARIOUS 161,989 161,989 Colorado River Basin Salinity Agriculture N/A 04FC-40-2157 970,153 Courthouse Wash Sampling (UCHW) Natural Resources N/A DE-FC36-05R821116 8,810 Rural Fire Assistance Natural Resources N/A 1448-60181-01-J546 5,900 5,900 Rural Fire Assistance Natural Resources N/A JSA015011 1,177,687 1,127,761 Statewide Reclamation Agreement Natural Resources N/A GBLMJSA025024 37,579 EOTC Repository and Curation Natural Resources N/A VARIOUS 1,291 BLM Fossil Grant Natural Resources N/A JSP033039 2,224 Recreation Management at Lost Creek Natural Resources N/A 05-FC-40-2366 22,500 BLM Grant For Sand Hollow Natural Resources N/A JSA055021 113,756 East Canyon Natural Resources N/A 05-FC-40-2211 914,147 Desert Tortoise Surveey Natural Resources N/A VARIOUS 111 Vertebrate Species Natural Resources N/A 70-0522 6,966 Oil and Gas Leases Tax Commission N/A 1435-02-04-CA-40464 490,486 Plant Program Snow College N/A CAA050013001 60,000 Wildlife Survey SUU N/A VARIOUS 4,201 Repository SUU N/A 49-03-GP-353 10,540 Department of the Interior U OF U N/A VARIOUS 704,354 Bear Lake National Wildlife Refuge USU N/A VARIOUS 120 Bureau of Indian Affairs USU N/A VARIOUS 46,137 National Park Service USU N/A VARIOUS 117,386 Bureau of Land Management USU N/A VARIOUS 139,187 Bureau of Indian Affairs USU N/A CMKOE060003/D00320R6057 179,340 Bureau of Indian Affairs USU N/A SMKOE050718 (061131) 197,504 Bureau of Land Management USU N/A JSA-025007(031021) 205,724 Endangered Species Monitoring UVSC N/A VARIOUS 25,002 Polulations UVSC N/A VARIOUS 22,042 Sleeping Rainbow Ranch UVSC N/A VARIOUS 80,035

Pass-Through From Non-State Entities:(R&D) Viper Tools —

University of California Santa Barabara U OF U * 15.000 KK5126 9,016 Road Maintenance Indian Roads —

Duchesne County, Utah UDOT 15.033 1544(001) 360,906 US Fish and Wildlife Service —

The Nature Conservancy UVSC 15.632 MPO0518B06 2,090 (R&D) Cheatgrass Habitat —

University of California Berkeley U OF U * 15.808 SA481010598PG 36,103 (R&D) Geological Survey —

University of Arizona USU * N/A VARIOUS 6,397 University of Southern California USU * N/A VARIOUS 5,000

(R&D) Bureau of Indian Affairs —University of Arizona USU * N/A VARIOUS 817

(R&D) Arms Testbed —Telcordia Technologies Inc. U OF U * N/A 20001539 19,044

(R&D) Burearu of Reclamation —Wyoming Game and Fish Department USU * N/A Agreement 165104 3,437

(R&D) National Park Service —University of Vermont USU * N/A VARIOUS 5,543 University of Wyoming USU * N/A VARIOUS 2,100


36




Department of the Interior —Center for Plant Conservation U OF U N/A VARIOUS 6,889

Wayside Exhibit Design Cedar Breaks —Northern Arizona University SUU N/A CSE35PX-01 (1,432)

Bureau of Indian Affairs —Johnson County Comm Coll 2002 USU N/A VARIOUS 832

Subtotal – Department of the Interior 56,469,483 1,862,960

JUSTICE, DEPARTMENT OF

Law Enforecment Assistance National Guard 16.001 DEA-P-031 480,680 Law Enforecment Assistance National Guard 16.001 DEA-P-004 4,149,120 2006 Juvenile Accountability Incentive B.G. Governor's Office 16.523 2006JBFX0045 110,403 2005 Juvenile Accountability Incentive B.G. Governor's Office 16.523 2005JBFX0011 110,947 12,375 2003 Juvenile Accountability Incentive B.G. Governor's Office 16.523 2003-JBBX-0002 319,359 2004 Juvenile Accountability Incentive B.G. Governor's Office 16.523 2004JBFX0027 340,119 Safe Havens Attorney General 16.527 2004CWAX0011 165,607 152,061 2003 JJDP Juvenile Justice Governor's Office 16.540 2003JFFX0014 300 300 2004 JJDP Juvenile Justice Governor's Office 16.540 2004JFFX0019 21,274 17,784 2004 JJDP Supplement Grant Governor's Office 16.540 2004JFFX0020 29,826 29,826 2005 JJDP Supplement Grant Governor's Office 16.540 2005JFFX0060 78,451 78,451 2005 JJDP Juvenile Justice Governor's Office 16.540 2005JFFX0022 126,469 74,568 2006 JJDP Juvenile Justice Governor's Office 16.540 2006JFFX0028 405,913 303,819 Congressional Earmark Programs Human Services 16.541 2005-JL-FX-0220 163,870 Internet Crimes Against Children Task Force Attorney General 16.543 2005MCCXK022 252,279 6,529 2004 Title V Grant Governor's Office 16.548 2004JPFX0052 22,737 22,737 2005 Title V Grant Governor's Office 16.548 2005JPFX0029 70,414 70,414 2007 JSTAT Program Governor's Office 16.550 2007BJCXK001 2,059 2006 JSTAT Program Governor's Office 16.550 2006BJCXK001 25,009 2004 National Criminal History Improvement Governor's Office 16.550 2004RUBXK020 53,089 2005 Victims Compensation Governor's Office 16.575 2005VCGX0034 76,718 2003 Victims Assistance Governor's Office 16.575 2003VAGX0054 211,666 2005 Victims Assistance Governor's Office 16.575 2005VAGX0015 339,772 2004 Victims Assistance Governor's Office 16.575 2004VAGX0054 2,495,089 67,489 2005 Victims Compensation Governor's Office 16.575 2005VCGX0034 2,883,250 2003 Byrne Grant Program Governor's Office 16.579 2003DBBX0024 58,403 2004 Byrne Memorial Drug Governor's Office 16.579 2004DBBX0035 310,381 Edward Byrne Memorial Formula Program Public Safety 16.579 VARIOUS 115,688 (R&D) E. Byrne Law Enforcement Assistance Weber State * 16.580 2005-DD-BX-1111 65,539 National Children's Alliance State Chapter Attorney General 16.582 CH-UT-CH07 15,000 Violent Offender Truth in Sentencing Governor's Office 16.586 96-CVVX-0049 5,243 Stop Violence Against Women Governor's Office 16.588 2003WFBX0213 84,823 Stop Violence Against Women Governor's Office 16.588 2004WFAX0051 350,259 16,425 Stop Violence Against Women Governor's Office 16.588 2006WFAX0065 397,759 Stop Violence Against Women Governor's Office 16.588 2005WFAX0041 551,058 79,760 Safe Passage Attorney General 16.589 2004WRAX0015 256,418 231,108 2003 Res. Substance Abuse Treatment Governor's Office 16.593 2003RTBX0032 5,000 5,000 2005 Res. Substance Abuse Treatment Governor's Office 16.593 2005RTBX0047 16,393 16,393 2006 Res. Substance Abuse Treatment Governor's Office 16.593 2006RTBX0036 72,356 72,217 Bullet Proof Vest Program Governor's Office 16.607 VARIOUS 22,372 Community Gun Violence Prosecution Attorney General 16.609 2002GPCX0028 27,405 Enforcing Underage Drinking Laws Program Public Safety 16.727 VARIOUS 353,124 251,071 JRSA Sub Award Governor's Office 16.734 2006BJCXK002 16,720 2005 Justice Assistance Grant Governor's Office 16.738 2005DJBX0503 507,878 164,762 2006 Justice Assistance Grant Governor's Office 16.738 2006DJBX0042 1,097,549 1,000,554 2006 Automated Victim Notification Governor's Office 16.740 2006VNCX0003 112,500 Forensic DNA Capacity Enhancement Prgm. Public Safety 16.741 VARIOUS 161,964 Forensic Science Improvement Grant Public Safety 16.742 VARIOUS 57,888 DOC Jail Contracting, Federal Inmates Corrections N/A VARIOUS 12,951 Federal Inmate Reimbursement Human Services N/A 8102-0037 20,376


37




(R&D) Department of Justice U OF U * N/A VARIOUS 24,606 2,109 Department of Justice USU N/A VARIOUS 31,097 1,578 Department of Justice USU N/A 2004-FW-AX-K031(041489) 108,996 Forensic Science UVSC N/A 2005-DD-BX-1116 453

Pass-Through From Non-State Entities:Bureau of Justice Assistance —

Boys and Girls Club of Cache Valley USU N/A VARIOUS (24)

Subtotal – Department of Justice 17,794,595 2,677,330

LABOR, DEPARTMENT OF

Bureau of Labor Statistics – LAUS City Claims Workforce Services 17.002 91296 2,603 BLS – OES Wage Record Link Analysis Workforce Services 17.002 91435 7,500 Bureau of Labor Statistics – MLS Workforce Services 17.002 91256, 91257 27,712 Bureau of Labor Statistics – LAUS Workforce Services 17.002 91226, 91227 86,683 Bureau of Labor Statistics – CES Workforce Services 17.002 91216, 91217, 91316, 91367 158,380 Bureau of Labor Statistics – OES Workforce Services 17.002 91236, 91237 208,117 ES 202 Workforce Services 17.002 91246, 91247, 91316, 91367 307,442 ES 202 AAMC Workforce Services 17.002 91316, 91367 638,988 BLS Survey Grant Labor Comm. 17.005 W9J7-8149 25,528 BLS Survey Grant Labor Comm. 17.005 W9J6-8149 39,101 Alien Labor Certification AG Workforce Services 17.202 T-ES15726TX0 (147) Alien Labor Certification Non Ag 95 Workforce Services 17.203 T-ES 14895TX0/15726TX0 88,538 (ES) Wagner/Peyser Employment Svc Workforce Services * 17.207 T-ES 14895SJ0/15726VL0 & 4,349,105

T-ES14026ON0(ES) ALCATS Project Reporting Workforce Services * 17.207 T-ES 13846QM0/13846XO0 74,040 (ES) WOTC Workforce Services * 17.207 T-ES 14895TY0/15726WRO 88,819 (ES) One Stope LMI State Admin. Workforce Services * 17.207 T-ES 14895SL0/15726VM0 410,629 (ES) ES Retirement (Trust) Workforce Services * 17.207 T-E14895FTU0 811,893 (ES) Wagner/Peyser Employment Svc Workforce Services * 17.207 REED ACT 5,326,650 Unemployment Insurance Operations Workforce Services * 17.225 T-UI15828XF0, T-UI14464QD0,

T-UI15149TM 21,408,951 UI Contributions Workforce Services * 17.225 VARIOUS (67,491) TRA Benefits Workforce Services * 17.225 UI15149TZ/UI15828XM 904,761 State Funded Unemployment Expenditures UI Workforce Services * 17.225 VARIOUS 98,663,384 Title V - Senior Community Svc Employment Human Services 17.235 AD-14126TH 499,798 479,028 Alternative TAA Program Workforce Services * 17.245 UI15149UD0, UI15828XN0 85,962 Trade TAA Program Workforce Services * 17.245 T-TA 13524NQ0/14409QP0 426,451 (WIA) Workforce Invest. Act Adult Program Workforce Services * 17.258 VARIOUS 3,646,395 (WIA) Workforce Invest. Act Youth Program Workforce Services * 17.259 VARIOUS 5,159,808 2,291,497 (WIA) UI Net / Interstate Connection Workforce Services * 17.260 T-M644 78QE0/478PL0/78SL0 (3,171) (WIA) Workforce Invest. Act Dislocated Workers Workforce Services * 17.260 VARIOUS 5,122,636 Workforce Innovation Initiative Workforce Services 17.261 WR-15545TE-06-60 14,852 Community-Based Job Training CEU 17.269 CB15976WP0 130,970 Community Based Job Training Grants SLCC 17.269 CB-15982-07-60-A-49 11,255 OSHA 23G Compliance Labor Comm. 17.503 60F6-0084 532,843 OSHA 23G Compliance Labor Comm. 17.503 60F7-0084 764,500 OSHA 21D Data Collection Labor Comm. 17.504 E9F6-3784 2,702 OSHA 21D Data Collection Labor Comm. 17.504 E9F7-3784 7,970 OSHA 21D Consultation Labor Comm. 17.504 E9F6-0084 156,926 OSHA 21D Consultation Labor Comm. 17.504 E9F7-0084 298,754 Mine Safety and Health Administration Labor Comm. 17.600 E4R024141 26,564 Coal Maps (UMSH) Natural Resources 17.601 05HQAG0084 1,139 (ES) Disabled Veterans Outreach Workforce Services * 17.801 T-E9565082DV, T-E9575082DV 490,229 (ES) Local Veterans Employment Workforce Services * 17.804 T-E9565082LV, T-E9575082LV 550,180 Western Energy Training Center CEU N/A HG-15360-06-60 1,658,552 Department of Labor U OF U N/A VARIOUS 355,848


38




Pass-Through From Non-State Entities:Visions —

Colors of Success Inc. U OF U N/A 10001278 28,239

Subtotal – Department of Labor 153,530,588 2,770,525

Miscellaneous Agency

Pass-Through From Non-State Entities:Fellow K. V. Nguyen —

Vietnam Education Foundation U OF U N/A F0619M 55,114

Subtotal – Miscellaneous Agency 55,114 0

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

(R&D) Aerospace Education Services Pgm Weber State * 43.001 NNA07CN75G/NNX07AF51G 26,826 Aerospace Education Services Program Weber State 43.001 NNX06AE61G 603,411 (R&D) Nat'l. Aeronautics & Space Admin. U OF U * N/A VARIOUS 784,457 21,126 (R&D) National Aeronautic & Space Admin USU * N/A NAS 1-02053 (2,966) (R&D) Marshall Space Flight Center USU * N/A VARIOUS 2 (R&D) National Aeronautic & Space Admin USU * N/A NAGS-5374 7 (R&D) Dryden Flight Research Center USU * N/A VARIOUS 64 (R&D) National Aeronautic & Space Admin USU * N/A NAG-1-03005 4,770 (R&D) National Aeronautic & Space Admin USU * N/A NAGS-5189 18,590 (R&D) National Aeronautic & Space Admin USU * N/A NNJ04HG03G 24,775 (R&D) National Aeronautic & Space Admin USU * N/A NNG04WC23G 26,710 (R&D) Johnson Space Center USU * N/A VARIOUS 32,897 (R&D) National Aeronautic & Space Admin USU * N/A VARIOUS 76,519 (R&D) National Aeronautic & Space Admin USU * N/A NNG05GA62G 86,655 (R&D) Stennis Space Center USU * N/A VARIOUS 97,404 (R&D) Goddard Space Flight Center USU * N/A NNG05GJ48G (041591) 159,566 (R&D) Goddard Space Flight Center USU * N/A NNG04GN63G (041163) 162,467 (R&D) National Aeronautic & Space Admin USU * N/A NAG- 9-1284 166,886 (R&D) Goddard Space Flight Center USU * N/A NNG06GE34G (061586) 242,541 (R&D) National Aeronautic & Space Admin USU * N/A NNG05HY21C 251,387 (R&D) National Aeronautic & Space Admin USU * N/A NNG06CA23D/GS23F0046P 295,503 (R&D) Ames Research Center USU * N/A VARIOUS 329,469 (R&D) Goddard Space Flight Center USU * N/A VARIOUS 358,983 14,729 (R&D) Stennis Space Center USU * N/A NNS04AB23G (051395) 384,358 (R&D) National Aeronautic & Space Admin USU * N/A NNG06GA47G 451,029 (R&D) National Aeronautic & Space Admin USU * N/A NNX06AB32G 955,843 (R&D) National Aeronautic & Space Admin USU * N/A NAS-1-00071 1,401,237 National Aeronautics and Space Admin. U OF U N/A VARIOUS 420,032 121,786 Ames Research Center USU N/A VARIOUS 46,783 Smithsonian Chandra General Observer UVSC N/A G04-5172A 6,094

Pass-Through From Non-State Entities:(R&D) National Aeronautics & Space Admin —

University of Georgia U OF U * 43.000 RR1751903504468 17,899 University of California U OF U * 43.000 VARIOUS 41,719

(R&D) Aerospace Education Services Pgm —Jet Propulsion Laboratory Weber State * 43.001 1268716 2,418

(R&D) Snowpack Properties —University of Colorado Boulder U OF U * 43.002 UCB1542602SP00000057625 14,102

(R&D) Nat'l. Aeronautic & Space Admin —Aerospace corporation USU * N/A VARIOUS 46,971 California Space Grant Foundation USU * N/A VARIOUS 5,867 HyPerComp Engineering, Inc USU * N/A VARIOUS 83,943 Johns Hopkins University USU * N/A VARIOUS 72,758 NorthWest Research Associates, Inc USU * N/A VARIOUS 35,903


39




SETI Institute USU * N/A VARIOUS (4,244) University of Texas - Austin USU * N/A VARIOUS 29,665 JPL USU * N/A VARIOUS 16,952,814 Missle Defence Agenc USU * N/A VARIOUS 432,672 AIM-SOFIE (03S030) USU * N/A VARIOUS 1,383,711 Ball Aerospace USU * N/A VARIOUS 138,992 GATS, Inc. USU * N/A VARIOUS 46,626 Hamilton Sundstrand USU * N/A VARIOUS 123,283 ITT Industries USU * N/A VARIOUS 17,824

(R&D) Goddard Space Flight Center —Hampton University USU * N/A VARIOUS 71,750

(R&D) Nat'l. Aeronautics & Space Admin —Jet Propulsion Lab U OF U * N/A 1228646 189,439 Space Telescope Science Institute U OF U * N/A HSTG01054309A 3,771

Subtotal – National Aeronautics and Space Administration 27,120,182 157,641

NATIONAL FOUNDATION ON THE ARTS AND HUMANITIES

Shakespeare Antony and Cleopatra 2006 SUU 45.024 06-3200-7134 20,000 Utah Arts Program DCC 45.025 05-6100-2011 938,800 American Indian History U OF U 45.149 PA5079004 19,400 Museum Assessment Program U OF U 45.302 IM0205009505 1 Conservation Assessment U OF U 45.303 IC0405016705 3,136 State Library Program DCC 45.310 LS-00-06-0045-06 812,441 State Library Program DCC 45.310 LS-00-05-0045-05 863,510 Water Wise Utah U OF U 45.312 LG4006019806 50,324 Utah Arts Endowment Fund DCC N/A 91-4622-0029 27,396 Midwest Shakespeare in Am. Communities SUU N/A VARIOUS 45,000 Institute of Museum and Library Services U OF U N/A VARIOUS 126,394 NDNP Phase 1 U OF U N/A PJ5000305 178,642 Institute of Museum and Library Services USU N/A VARIOUS 19,138

Pass-Through From Non-State Entities:Natl Foundation on the Arts and Humanities —

Utah Humanities Council U OF U N/A VARIOUS 19,101

Subtotal – National Foundation on the Arts and Humanities 3,123,283 0

NATIONAL SCIENCE FOUNDATION

(R&D) Engineering Grants U OF U * 47.041 VARIOUS 856,450 74,692 Engineering Grants U OF U 47.041 VARIOUS 224,229 (R&D) REU SUPP to 58501119 U OF U * 47.047 I0B0516816 1,683 NSF Fellows U OF U 47.047 DGE0238733 153,842 (R&D) Mathematical and Physical Sciences U OF U * 47.049 VARIOUS 7,480,546 96,270 Mathematical and Physical Sciences U OF U 47.049 VARIOUS 498,721 (R&D) Geosciences U OF U * 47.050 VARIOUS 925,015 (315) (R&D) Geosciences Weber State * 47.050 EAR-0408653 29,842 (R&D) Computer and Information

Science and Engineering U OF U * 47.070 VARIOUS 4,503,483 184,039 (R&D) Biological Sciences U OF U * 47.074 VARIOUS 3,244,057 668,009 Biological Sciences U OF U 47.074 VARIOUS 31,834 National Science Foundation UVSC 47.074 DBI-0447301 26,517 (R&D) Social, Behavioral, and

Economic Sciences U OF U * 47.075 VARIOUS 313,301 Social, Behavioral, and Economic Sciences U OF U 47.075 VARIOUS 81,779 (R&D) Social, Behavioral, and Econ. Sci. Weber State * 47.075 SES-0648735/SES-0453287 57,230 Education and Human Resources SLCC 47.076 DUE-0402497 211,373 Education and Human Resources U OF U 47.076 VARIOUS 874,539 (R&D) Polar Programs U OF U * 47.078 VARIOUS 178,421 (R&D) International Science and Engineering U OF U * 47.079 VARIOUS 38,267


40




(R&D) National Science Foundation U OF U * N/A VARIOUS 1,906,712 112,964 (R&D) Directorate for Computer/Info Sci/Eng USU * N/A VARIOUS (90) (R&D) Office of Intn'l. Science & Engineering USU * N/A VARIOUS 370 (R&D) Directorate for Geosciences USU * N/A VARIOUS 949 (R&D) Directorate for Math & Physical Scien. USU * N/A VARIOUS 2,981 (R&D) Directorate for Biological Sciences USU * N/A VARIOUS 19,620 (R&D) Directorate for Social, Behavioral, Econ. USU * N/A VARIOUS 22,945 (R&D) Directorate for Engineering USU * N/A VARIOUS 90,331 (R&D) National Science Foundation USU * N/A ATM-0536876 (051793) 104,612 (R&D) Directorate for Engineering USU * N/A CTS-0521621 (051476) 104,695 (R&D) Directorate for Computer/Info Sci/Eng USU * N/A IIS-0552758 (061132) 105,648 (R&D) National Science Foundation USU * N/A IBN-0346539 (034179) 110,287 (R&D) National Science Foundation USU * N/A ATM-0408592 (041247) 111,972 (R&D) National Science Foundation USU * N/A REC-0133246 (021024) 117,512 (R&D) National Science Foundation USU * N/A DMI-0522908 (051509) 119,598 (R&D) National Science Foundation USU * N/A IOB-0518423 (051448) 119,898 (R&D) National Science Foundation USU * N/A 0434892 (041589) 121,970 (R&D) Directorate for Education & Human R. USU * N/A 0554440 (061203) 122,075 (R&D) National Science Foundation USU * N/A CCF-0404208 (041167) 134,673 (R&D) National Science Foundation USU * N/A DMS-0413653 (041309) 137,598 (R&D) National Science Foundation USU * N/A IIS-0610221 142,387 (R&D) Directorate for Geosciences USU * N/A ATM-0533543 (051697) 143,855 (R&D) National Science Foundation USU * N/A 0522634 (051503) 144,352 (R&D) National Science Foundation USU * N/A PD 04-7381 (051453) 236,206 (R&D) Directorate for Education & Human R. USU * N/A 0532895 (051661) 258,913 (R&D) National Science Foundation USU * N/A SBE-0244922 (0340800) 571,582 (R&D) Directorate for Education & Human R. USU * N/A VARIOUS 831,943 733,411 (R&D) Directorate for Education & Human R. USU * N/A DRL-0426421/ESI-0426421 851,646 (R&D) National Science Foundation USU * N/A VARIOUS 1,711,254 197,503 National Science Foundation U OF U N/A VARIOUS 541,121 Directorate for Engineering USU N/A VARIOUS 510 Directorate for Education & Human Resources USU N/A VARIOUS 77,558 National Science Foundation USU N/A VARIOUS 100,987 National Science Foundation USU N/A DEB 0540973 (051612) 225,078 Directorate for Education & Human Resources USU N/A EHR-0233382 (031058) 301,614

Pass-Through From Non-State Entities:(R&D) Engineering Grants —

University of Kentucky Rsearch Found U OF U * 47.041 46426501107 (517) University of California Davis U OF U * 47.041 0600031P018593 13,652 University of Michigan U OF U * 47.041 F014268 130,779

(R&D) Mathematical & Physical Sciences —University of Colorado at Denver U OF U * 47.049 1536145 98,490 University of Tennessee U OF U * 47.049 0R464900103 85,697 University of Texas Brownsville U OF U * 47.049 UTB0501 23,227

(R&D) Geosciences —Colorado State University U OF U * 47.050 G30456 83,298 North Carolina State University U OF U * 47.050 2004196401 21,839 Oregon Health and Science University U OF U * 47.050 GSTCN001A7UTAH 32,313 Pennsylvania State University U OF U * 47.050 3312UUNSF5702 5,424

Earthscope —UNAVCO U OF U 47.050 EAR031854906 1

(R&D) Infectious Disease Informatics —University of Arizona U OF U * 47.070 IIS0428241 16,110

(R&D) Biological Sciences —University of Arizona U OF U * 47.074 Y432674 161,674 University of Kansas U OF U * 47.074 FY2005014 13,291 University of Missouri Columbia U OF U * 47.074 C000061002 230,274

Teaching Sedimentary Geology —College of William and Mary U OF U 47.076 UU1210 31,124

(R&D) Collaborative Research: Andrill —Ohio State University Res. Found. U OF U * 47.078 GRT0000346460006275 344,799


41




(R&D) International Science & Engineering —US Civilian Research & Develop U OF U * 47.079 VARIOUS 13,083

(R&D) Directorate for Biological Sciences —Colorado State University USU * N/A VARIOUS 77,811 Indiana University USU * N/A VARIOUS 1,390 University of Puerto Rico USU * N/A VARIOUS 7,718

(R&D) National Science Foundation —Arizona State University U OF U * N/A KMD52762238SUB 756 Chemica Techonologies LLC U OF U * N/A 0450618 57,298 Incorporated Research Inst Seismology U OF U * N/A 48004 75,894 Materials and Systems Research U OF U * N/A 200701 9,607 Northern Illinois University U OF U * N/A 80521 61,966 Optema Development Corp U OF U * N/A PID2412030 19,327 Purdue University U OF U * N/A 501122101 7,523 Texas A&M University U OF U * N/A 206F001736F001792 (3) UNAVCO Inc. U OF U * N/A 045397505 28,704 University Corp. for Atmospheric Res. U OF U * N/A S0657985 9,343 University of Guam U OF U * N/A 0646896 2,579 University of Rochester U OF U * N/A 413638G 33,547

(R&D) National Science Foundation —CUAHSI USU * N/A VARIOUS 19,484 American Institute of Biological Sci USU * N/A VARIOUS 24,905 Brigham Young University USU * N/A VARIOUS 45,854 Castlerock Engineering USU * N/A VARIOUS 16,252 Civilian Research and Development Fnd USU * N/A VARIOUS 4,659 Inland Northwest Research Alliance Inc USU * N/A VARIOUS 28,481 Intl Continental Scientific Drilling P USU * N/A VARIOUS 812 Marine Biological Lab-Wood Hold USU * N/A VARIOUS 10,289 MicroSat Systems, Inc USU * N/A VARIOUS 4,079 Mosaic ATM, Inc USU * N/A VARIOUS 6,927 The National Academies USU * N/A VARIOUS 350 University of Connecticut USU * N/A VARIOUS 13,798 University of N Carolina at Greensboro USU * N/A VARIOUS 36,990 University of Puerto Rico USU * N/A VARIOUS 11,121 University of Texas-Austin USU * N/A VARIOUS 42,068 University of Vermont USU * N/A VARIOUS 13,727 University of Virginia USU * N/A VARIOUS 42,626 University of Washington USU * N/A VARIOUS 10,513 Wavelength Electronics Inc USU * N/A VARIOUS 4,208

National Science Foundation —Northern Kenturcky University UVSC N/A NKU 2006-122-4-20460 10,268

Range Creek Fremont —University of Arizona U OF U N/A Y432190 38,614

Subtotal – National Science Foundation 31,408,534 2,066,573

OFFICE OF NATIONAL DRUG CONTROL POLICY

Office of National Drug Control Programs Public Safety N/A 0 VARIOUS 759,093

Subtotal – Office of National Drug Control Policy 759,093 0

PEACE CORPS

Peace Corps Recruitment U OF U N/A 0 PC068093 9,566

Subtotal – Peace Corps 9,566 0


42




SMALL BUSINESS ADMINISTRATION

Small Business Development Centers SLCC 59.037 VARIOUS 603,346 389,911 Small Business Administration USU N/A SBAHQ-04-I-0015(041607) 321,747

Subtotal – Small Business Administration 925,093 389,911

SMITHSONIAN INSTITUTION

(R&D) Construct Veritas U OF U * N/A SV474006 65,448

Subtotal – Smithsonian Institution 65,448 0

SOCIAL SECURITY ADMINISTRATION

(SSI) Disability Determination Education 96.001 VARIOUS 8,987,674 Utah Work Incentive Project Education 96.008 16-T-10095-8-05 89,121

Subtotal – Social Security Administration 9,076,795 0

STATE, DEPARTMENT OF(R&D) Malaysia U OF U * 19.405 secaas02gr057jy1072220570h 10,566 (R&D) Education and Cultural Affairs USU * N/A VARIOUS 3,070

Pass-Through From Non-State Entities:(R&D) Preformulation Studies —

Conrad U OF U * N/A MC07447 44,160 Department of State —

International Research & Exchanges Board U OF U N/A VARIOUS 61,461

Subtotal – Department of State 119,257 0

TRANSPORTATION, DEPARTMENT OF

Boating Safety Natural Resources 20.005 10.01.49 961,881 Airport Improvement Program UDOT 20.106 3-49-0000-04/DOT-FA05NM-102 1,613 Airport Improvement Program UDOT 20.106 3-49-0000-05/DOT-FA06NM-000 24,711 Airport Improvement Program UDOT 20.106 3-49-0000-06/DOT-FA07NM-108 40,684 (HPC) Highway Planning & Construction UDOT * 20.205 Research/Devlop/Tech (29,892) (HPC) Highway Planning & Construction UDOT * 20.205 Central Fed Lands Hwy (6,152) (HPC) Highway Planning & Construction UDOT * 20.205 High Risk Rural Roads 7,248 (HPC) Highway Planning & Construction UDOT * 20.205 Other Projects 114,600 (HPC) Highway Planning & Construction UDOT * 20.205 Local Tech Assistance Pgm. 115,176 (HPC) Highway Planning & Construction UDOT * 20.205 DBE Supportive Services 131,638 (HPC) Highway Planning & Construction UDOT * 20.205 Scenic Byways 163,902 132,323 (HPC) Highway Planning & Construction UDOT * 20.205 Special Studies 322,618 (HPC) Highway Planning & Construction UDOT * 20.205 FTA Hwy Project Transfer 527,660 (HPC) Highway Planning & Construction UDOT * 20.205 Fed Lands Hwy Program 556,750 (HPC) Highway Planning & Construction UDOT * 20.205 Safety Incentive 613,009 (HPC) Highway Planning & Construction UDOT * 20.205 Highway Demonstration 636,305 (HPC) Highway Planning & Construction UDOT * 20.205 Indian Reservation Roads 651,946 630,696 (HPC) Highway Planning & Construction UDOT * 20.205 Sec 115 Unobl Bal Transf 948,337 (HPC) Highway Planning & Construction UDOT * 20.205 Intelligent Trans. Systems 1,099,353 (HPC) Highway Planning & Construction UDOT * 20.205 2006-Surface Transportation 1,506,572 (HPC) Highway Planning & Construction UDOT * 20.205 Emergency Relief 1,983,925 698,362 (HPC) Highway Planning & Construction UDOT * 20.205 Redistributed Certain Funds 2,533,296 (HPC) Highway Planning & Construction UDOT * 20.205 Grants Sup Plan - STP Sec 117 3,090,076 (HPC) Highway Planning & Construction UDOT * 20.205 Transportation Improvement 3,805,528 (HPC) Highway Planning & Construction UDOT * 20.205 Highway Safety Improvement Pg 4,090,046 (HPC) Highway Planning & Construction UDOT * 20.205 Planning and Research 5,439,751 3,341,412 (HPC) Highway Planning & Construction UDOT * 20.205 Congestion/Air Quality 6,927,293 (HPC) Highway Planning & Construction UDOT * 20.205 Equity Adjust. Categories 11,623,200


43




(HPC) Highway Planning & Construction UDOT * 20.205 Bridge 16,335,698 (HPC) Highway Planning & Construction UDOT * 20.205 High Priority Projects 16,542,405 (HPC) Highway Planning & Construction UDOT * 20.205 National Highway System 27,751,925 (HPC) Highway Planning & Construction UDOT * 20.205 Surface Transportation Pgm. 70,573,689 1,243,992 (HPC) Highway Planning & Construction UDOT * 20.205 Interstate 95,614,261 National Motor Carrier Safety UDOT 20.218 MH06(492) 6,407 National Motor Carrier Safety UDOT 20.218 MC05(491) 25,376 National Motor Carrier Safety UDOT 20.218 MN05(491) 40,062 National Motor Carrier Safety UDOT 20.218 MH05(491) 65,202 National Motor Carrier Safety UDOT 20.218 MH06(491) 115,008 National Motor Carrier Safety UDOT 20.218 MN06(491) 232,172 National Motor Carrier Safety UDOT 20.218 MC06(491) 540,164 National Motor Carrier Safety UDOT 20.218 MC07(491) 936,157 National Recreation Trails Natural Resources 20.219 NRT-999(F3) 875,140 Performance and Registration Information Systems MUDOT 20.231 PZUT(001) 9,708 Commercial Driver License State Programs Public Safety 20.232 VARIOUS 22,875 Safety Data Improvement Program UDOT 20.234 MR04(491) 155,273 Federal Transit-Metropolitan Planning Grants UDOT 20.505 UT-80-X010 27,005 26,990 Federal Transit-Metropolitan Planning Grants UDOT 20.505 UT-81-X001 129,672 Federal Transit-Metropolitan Planning Grants UDOT 20.505 UT-81-X002 153,247 121,516 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X020 90,281 99,085 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X018 139,770 139,770 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X022 180,043 38,910 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X021 228,593 231,235 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X023 287,024 276,053 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X024 331,302 331,302 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X026 413,007 221,930 Formula Grants for Other Than Urbanized Areas UDOT 20.509 UT-18-X025 522,280 522,280 Capital Asst. Prgm. Elderly & Persons with DisabilitiesUDOT 20.513 UT-16-0027 42,675 Capital Asst. Prgm. Elderly & Persons with DisabilitiesUDOT 20.513 UT-16-0028 160,449 Capital Asst. Prgm. Elderly & Persons with DisabilitiesUDOT 20.513 UT-16-0030 326,215 Capital Asst. Prgm. Elderly & Persons with DisabilitiesUDOT 20.513 UT-16-0029 351,284 Public Transportation Research UDOT 20.514 UT-26-X002 25,867 (HS) State and Community Highway Safety Public Safety 20.600 VARIOUS 1,571,391 750,000 (HS) Alcohol Traffic Sfty & Drunk Driving Prevt. Public Safety 20.601 VARIOUS 534,530 225,778 (HS) Occupant Protection Public Safety 20.602 VARIOUS 484,241 357,002 (HS) 157 Incentive Funds Grant Public Safety 20.604 VARIOUS 266,120 171,306 (HS) State Traffic Safety Info System Improve. Public Safety 20.610 VARIOUS 42,838 12,961 (HS) Incentive Program to Inc.Motorcyclist S. Public Safety 20.612 VARIOUS 2,408 Gas Pipeline Safety Program Commerce 20.700 DOT-GB-90041 240,833 Hazardous Materials Planning & Training Public Safety 20.703 VARIOUS 130,968 39,530 (R&D) Department of Transportation U OF U * N/A VARIOUS 73,225 (R&D) Department of Transportation USU * N/A VARIOUS 32,225 (R&D) Research & Special Programs Admin. USU * N/A DTRT06-G-0040 (061238) 260,137 Motor Fuel Evasion Tax Commission N/A TCP 2007 (4) 3,198 Motor Fuel Evasion Tax Commission N/A TCP 0001 (001) 4,965 Odometer Fraud Tax Commission N/A DTNH22-05-H-01403 14,983 Department of Transportation U OF U N/A VARIOUS 878,329 416,584 Federal Highway Administration USU N/A VARIOUS 17,301 Federal Highway Administration USU N/A X68040015 (041597) 307,503

Pass-Through From Non-State Entities:(R&D) Department of Transportation —

University of Idaho USU * N/A VARIOUS 10,881 (R&D) Federal Highway Administration —

Multimedia Data Services Corp. USU * N/A VARIOUS 232,864 (R&D) Department of Transportation —

North Dakota State University U OF U * N/A VARIOUS 199,356 Split Engineering Inc. U OF U * N/A PID10002092 854


44




Rural Area Seat —Injury Prevention Wyoming U OF U N/A PID2402103 19

Department of Transportation —Illinois Institute of Technology USU N/A VARIOUS 1,947

Subtotal – Department of Transportation 286,442,426 10,029,017

TREASURY, DEPARTMENT OF THE

Low Income Taxpayer Clinic U OF U 21.008 VARIOUS 55,300

Subtotal – Department of the Treasury 55,300 0

UNITED STATES POSTAL SERVICE

Mail Services SUU N/A 072368-96-X-0364 4,000

Subtotal – United States Postal Service 4,000 0

VETERANS AFFAIRS, DEPARTMENT OF

Veterans Nursing Home National Guard 64.015 N0624 1,898,802 Veterans Affairs Board of Regents 64.124 VARIOUS 109,848 Vocational and Educational Counseling Weber State 64.125 V259P-0174 6,325 Veteran's Administration Dixie College N/A VARIOUS 150 Vetrans Reporting SUU N/A VARIOUS 1,302 Department of Veterans Affairs U OF U N/A VARIOUS 229,984

Subtotal – Department of Veterans Affairs 2,246,411 0

TOTAL FEDERAL EXPENDITURES 3,111,990,711$ 469,309,099$

Summary of Endowments, Loan Guarantees, andLoans Outstanding Reported in Notes to the Schedule of Expenditures of Federal Awards 2,476,567,051$

TOTAL 5,588,557,762$


45

46

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47

SCHEDULE OF EXPENDITURES

OF FEDERAL AWARDS

BY STATE AGENCY

Federal Federal Federal Pass-Granting Agency Catalog# Award/Contract # Expenditures Through

PRIMARY GOVERNMENT

AGRICULTURE AND FOOD, DEPARTMENT OF

NONCAPS Inspection Program USDA,APHIS 10.025 05-8588-0587-CA 12,564$ $ Scrapie Program USDA,APHIS 10.025 05-9749-1482-CA 19,211 Avian Influenza Game Birds USDA,APHIS 10.025 06-9749-1588-CA 25,700 NONCAPS Inspection Program USDA,APHIS 10.025 06-8588-0587-CA 34,228 Avian Influenza Surveillance Common Flocks USDA,APHIS 10.025 06-9749-1587-CA 44,980 Animal FAD EMS USDA,APHIS 10.025 05-9749-1446-CA 54,613 CAPS Inspection Program USDA,APHIS 10.025 07-8588-0587-CA 71,670 Johne's Disease USDA,APHIS 10.025 05-979-1370-CA 76,825 National Animal Identification System USDA,APHIS 10.025 05-9749-1404-CA 136,284 Predator Avian Influenza USDA,APHIS 10.025 06-7100-0216-CA 180,000 Chronic Wasting Disease USDA,APHIS 10.025 05-9749-1395-CA 213,561 CAPS Inspection Program USDA,APHIS 10.025 06-8588-0587-CA 227,481 Insect Grant USDA,APHIS 10.025 04-8588-0819-GR 827,341 UDSA School Lunch USDA,AMS 10.162 12-25-A-3316 2,172 Shell Egg Sureillance USDA,AMS 10.162 12-25-A-3316 5,386 Bovine Spongiform Encephalophy USDA 10.162 223-07-4132 20,000 USDA Poultry Grading USDA,AMS 10.162 12-25-A-2423 74,145 Specialty Crop Block Grant USDA,AMS 10.162 12-25-G-0535 103,135 Records Management USDA,AMS 10.163 12-25-A-3719 28,301 USDA Dairy Grading USDA,FSA 10.435 12-25-A-3176 15,806 Agriculture Mediation USDA,FSA 10.435 5200-3087600-0545 17,592 USDA Meat Cooperative USDA,FSIS 10.477 12-37-A-315 7,286 USDA Meat Cooperative USDA,FSIS 10.477 12-37-A-446 116,495 USDA Meat Cooperative USDA,FSIS 10.477 12-37-A-317 979,606 Gypsy Moth USDA,FS 10.664 07CA-11046000-065 8,958 Gypsy Moth USDA,FS 10.664 06CA-11046000-065 22,798 Cooperative Weed Management USDA,FS 10.664 04-DG-11010000-022 28,579 SCD Education Project USDA,NRCS 10.902 65-8D43-5-70 7,913 GIP Grazing Training & Scholarships USDA,NRCS 10.902 68-8-D43-6-06 22,379 GIP Conservation Projects USDA,NRCS 10.902 69-8-D43-6-10 42,008 EPA Certification EPA 66.700 BG998582-99 39,935 EPA Pesticide Initiative EPA 66.700 BG998582-99 125,194 EPA Enforcement EPA 66.700 BG998582-99 296,264 Organics USDA,AMS,NOP N/A 12-25-A-4185/4579 10,970 Water Quality Manure Management USDA,NRCS N/A 68-8D43-1-198 250,789 Taylor Grazing DOI,BLM N/A VARIOUS 161,989 161,989 Colorado River Basin Salinity DOI,BOR N/A 04FC-40-2157 970,153

Subtotal – Department of Agriculture and Food 5,282,311 161,989

ATTORNEY GENERAL

Safe Havens DOJ,OJP 16.527 2004CWAX0011 165,607 152,061 Internet Crimes Against Children Task Force DOJ,OJP 16.543 2005MCCXK022 252,279 6,529 National Children's Alliance State Chapter DOJ,OJP 16.582 CH-UT-CH07 15,000 Safe Passage DOJ,OJP 16.589 2004WRAX0015 256,418 231,108 Community Gun Violence Prosecution DOJ,OJP 16.609 2002GPCX0028 27,405 Childrens Justice Act DHHS,ACF 93.643 G-0501UTCJA1 164,266 (MED) Medicaid Fraud Unit DHHS,CMS * 93.775 01-0701-UT5050 955,913

Subtotal – Attorney General 1,836,888 389,698

COMMERCE, DEPARTMENT OF

Gas Pipeline Safety Program DOT,RSPA 20.700 DOT-GB-90041 240,833

Subtotal – Department of Commerce 240,833 0

State of UtahSchedule of Expenditures of Federal Awards by State Agency


Grant Name


48




Grant Name

COMMUNITY AND CULTURE, DEPARTMENT OF

Community Development Block Grant HUD,CPD 14.228 B-01-DC-49-0001 5,389 5,389 Community Development Block Grant HUD,CPD 14.228 B-02-DC-49-0001 124,407 124,407 Community Development Block Grant HUD,CPD 14.228 B-03-DC-49-0001 274,925 223,845 Community Development Block Grant HUD,CPD 14.228 B-04-DC-49-0001 898,278 649,479 Community Development Block Grant HUD,CPD 14.228 B-05-DC-49-0001 2,860,711 2,860,711 Community Development Block Grant HUD,CPD 14.228 B-06-DC-49-0001 3,751,330 3,751,330 Emergency Shelter HUD 14.231 S-05-DC-49-0001 59,271 59,182 Emergency Shelter HUD 14.231 S-06-DC-49-0001 579,808 538,772 Homeless Assistance Competitive HUD 14.235 UT01B403006 9,007 9,007 Homeless Assistance Competitive HUD 14.235 UT01B404004 14,348 13,348 Homeless Assistance Competitive HUD 14.235 UT01B504007 16,785 16,785 Homeless Assistance Competitive HUD 14.235 UT01B503007 30,415 30,415 Homeless Assistance Competitive HUD 14.235 UT01B500010 36,985 36,985 Homeless Assistance Competitive HUD 14.235 UT01B400013 98,131 98,131 Shelter + Care HUD 14.238 UT01C503011 14,861 14,861 Home Program Income HUD 14.239 M05-SG-49-0100 4,093 4,093 Home Program Income HUD 14.239 M06-SG-49-0100 32,744 32,744 Home Investment Partnership HUD 14.239 M04-SG-49-0100 235,737 46,553 HOPWA Block Grants HUD 14.241 UT-H04-F999 7,128 7,128 HOPWA Block Grants HUD 14.241 UT-H05-F999 74,842 69,893 IATF Cooper Agreement DOI,BLM 15.224 JSP063060 2,163 Division State History Cooperative Agreement DOI,BLM 15.224 JSP053062 7,005 Grand Stair Hist Coop Agreement DOI,BLM 15.224 JSA 055026 21,699 4,718 GIS Cooperative Agreement DOI,BLM 15.224 JSA031005 102,926 Historic Preservation DOI,NPS 15.904 49-05-20447 78,636 66,661 Historic Preservation DOI,NPS 15.904 49-06-21548 432,295 Utah Arts Program NFAH,NEA 45.025 05-6100-2011 938,800 State Library Program NFAH,IMLS 45.310 LS-00-06-0045-06 812,441 State Library Program NFAH,IMLS 45.310 LS-00-05-0045-05 863,510 Weatherization Assistance Dept. of Energy 81.042 DE-FG48-03R830011-A006 2,240,268 2,004,649 Low Income Home Energy Assistance DHHS,ACF * 93.568 G-05B1UTLIEA 13,942 13,942 Low Income Home Energy Assistance DHHS,ACF * 93.568 G-05B1UTLIEA 121,614 121,614 Low Income Home Energy Assistance DHHS,ACF * 93.568 G-07B1UTLIEA 771,572 754,661 Low Income Home Energy Assistance DHHS,ACF * 93.568 G-06B1UTLIEA 1,909,252 1,905,952 Low Income Home Energy Assistance DHHS,ACF * 93.568 G-06B1UTLIEA 7,084,050 7,033,729 Low Income Home Energy Assistance DHHS,ACF * 93.568 G-07B1UTLIEA 7,917,869 7,563,300 Community Services Block Grant DHHS,ACF * 93.569 G-05B1UTCOSR 33,298 33,298 Community Services Block Grant DHHS,ACF * 93.569 G-06B1UTCOSR 1,397,054 1,330,720 Community Services Block Grant DHHS,ACF * 93.569 G-07B1UTCOSR 1,856,532 1,700,646 NCS Americorps Subgrantees CNS 94.003 04CAHUT001 195,207 NCS Americorps Subgrantees CNS 94.003 06ACHUT001 636,848 636,848 NCS Americorps Subgrantees CNS 94.003 03ACHUT001 871,806 871,806 NCS Americorps Subgrantees CNS 94.006 06AFHUT001 66,292 66,292 NCS Americorps Subgrantees CNS 94.006 03AFHUT001 381,803 381,803 NCS Americorps Subgrantees CNS 94.007 04CDHUT001 23,436 23,436 NCS Americorps Subgrantees CNS 94.009 07VSPUT001 2,393 NCS Americorps Subgrantees CNS 94.009 05PTHUT001 94,743 Emergency Food and Shelter DHS 97.024 851000 2,681 Utah Arts Endowment Fund NFAH,NEA N/A 91-4622-0029 27,396

Subtotal – Department of Community and Culture 38,036,726 33,107,133

CORRECTIONS, DEPARTMENT OF

DOC Jail Contracting, Federal Inmates DOJ N/A VARIOUS 12,951

Subtotal – Department of Corrections 12,951 0


49




Grant Name

COURTS

State Court Improvement Program DHHS 93.586 G-0401UTSCIP 186,772

Subtotal – Courts 186,772 0

EDUCATION, OFFICE OF

Food Distribution Commodities USDA,FNS 10.550 VARIOUS 11,924,291 11,924,291 (NUT) Nutr. Act School Breakfast Program USDA,FNS 10.553 VARIOUS 11,766,867 11,766,867 (NUT) Nutr. Act Special Assistance Program USDA,FNS 10.555 VARIOUS 58,728,377 58,728,377 (NUT) Nutr. Act Special Milk Program USDA,FNS 10.556 VARIOUS 65,561 65,561 Child and Adult Care Food Program USDA,FNS 10.558 VARIOUS 18,995,026 18,836,035 (NUT) Nutr. Act Summer Food USDA,FNS 10.559 VARIOUS 2,019,741 1,947,175 Nutr. Act State Administration USDA,FNS 10.560 VARIOUS 1,399,905 (EFA) TEFAP Administration USDA,FNS 10.568 6UT400013 291,294 291,294 Fresh Fruit and Vegetable USDA,FNS 10.582 VARIOUS 775,094 775,094 Adult Education Act Dept. of Educ. 84.002 V002A04/05/060044 3,331,749 2,701,694 Title I Grants to Local Education Agencies Dept. of Educ. * 84.010 S010A04/05/060044 52,156,842 51,222,982 Title I Migrant Education Dept. of Educ. 84.011 S011A04/05/060045 2,071,408 1,849,684 Title I Neglected & Delinquent Children Dept. of Educ. 84.013 A013A04/05/060044 670,571 584,612 (SE) IDEA Special Education Dept. of Educ. 84.027 H027A04/05/060059 100,879,127 96,918,888 Voc. Ed. Programs Carl Perkins Dept. of Educ. * 84.048 V048A06/05/040044 11,713,207 6,034,178 Voc. Rehab. Basic Title 1 Section Dept. of Educ. * 84.126 H126A07/06/050066 23,337,830 205,041 Rehab Service – Migrant and Seasonal Dept. of Educ. 84.128 H128G020009 162,839 Migrant Education Coordination Dept. of Educ. 84.144 S144F04/05/060045 125,831 13,137 Independent Living Services Dept. of Educ. 84.169 H169A04/05/060065 293,562 293,562 (SE) Preschool Grant Dept. of Educ. 84.173 H173S03/04/050092 3,444,851 3,331,969 Independent Living for Older Blind Persons Dept. of Educ. 84.177 H177B04/05/060044 227,188 191,838 Drug Free State Data Dept. of Educ. 84.184 Q184R040014 401,485 Byrd Honors Scholarships Dept. of Educ. 84.185 P185A040040/050046 360,750 Safe and Drug Free Dept. of Educ. 84.186 Q186A03/04/050046 1,806,605 1,650,542 Title VI Supported Employment Dept. of Educ. 84.187 H187A04/05/060067 362,107 Homeless Child Education Dept. of Educ. 84.196 S196A04/05/060046 218,392 164,320 Education Statistics System Dept. of Educ. 84.201 VARIOUS 164,230 Even Start Family Literacy Dept. of Educ. 84.213 S213C04/05/060045 610,229 576,350 FIE Earmark Programs Dept. of Educ. 84.215 VARIOUS 641,679 500,525 Voc. Educ. Technical Preparation Dept. of Educ. 84.243 VARIOUS 1,257,239 336,865 Voc. Rehab. In-Service Training Dept. of Educ. 84.265 H265A000029 36,511 Public Charter Schools Facilities Dept. of Educ. 84.282 U282D040006 1,753,492 1,753,492 Public Charter Schools Dept. of Educ. 84.282 VARIOUS 3,938,551 3,706,918 After School Learning 21st Century Dept. of Educ. 84.287 S287C04/05/060045 4,888,098 4,765,781 Innovative Education Program Strategies Dept. of Educ. 84.298 VARIOUS 1,347,340 1,000,942 Technology Literacy Challenge Dept. of Educ. 84.318 S318X04/05/060044 2,418,357 2,259,178 State Improvement Grant IDEA Dept. of Educ. 84.323 H323A040016 1,283,103 1,283,103 Deaf and Blind Centers Dept. of Educ. 84.326 H326C030012 37,500 8,357 Advanced Placement Program Test Fees Dept. of Educ. 84.330 U330B060014 3,692 Advanced Placement Program Dept. of Educ. 84.330 U330C030086 666,261 316,137 Training Incarcerated Youth Dept. of Educ. 84.331 Q331A04/05/060046 44,746 Comphensive School Reform Dept. of Educ. 84.332 A332A03/04/050046 1,533,130 1,509,088 Career Resource Network Dept. of Educ. 84.346 V346A000049/49-04 42,381 40,640 Transition to Teaching Dept. of Educ. 84.350 S350B02033-03/04/05 173,801 Reading First Dept. of Educ. 84.357 S357A04/05/060046 6,066,297 4,641,975 English Language Acquisition Dept. of Educ. 84.365 T365A04/05/060044 2,527,895 2,447,114 Math and Science Partnership Dept. of Educ. 84.366 S366B04/05/060045 697,605 232,684 Improving Teacher Quality Dept. of Educ. 84.367 S367A04/05/060042 18,908,353 18,362,767 State Assessments Dept. of Educ. 84.369 S369A04/05/060046 5,146,370 144,859 ESEA Hurricane Relief Dept. of Educ. 84.938 S938C060033 542,250 542,250 Service Learning CNS 94.004 03/05/06KSPUT001 227,147 194,631 (SSI) Disability Determination SSA 96.001 VARIOUS 8,987,674 Utah Work Incentive Project SSA 96.008 16-T-10095-8-05 89,121

Subtotal – Office of Education 371,563,552 314,120,797


50




Grant Name

ENVIRONMENTAL QUALITY, DEPARTMENT OF

Olsen Neihart DOI,BOR 15.503 03PG490046 587 Air Monitoring Network PM 2.5 EPA 66.006 PM99878902 466,994 Urban Air Toxics Monitoring 103 EPA 66.034 XA-98871301 45,055 Biological Data - RGI EPA 66.436 X7988821-01 30,000 UWCC Headwater Initiative EPA 66.436 X7978079-01 59,548 Permit Compliance System EPA 66.436 X7987074-01 79,946 Upper Sevier Watershed EPA 66.439 WS97850401 23,321 Water Quality Management Planning EPA 66.454 C6008567-05 39,481 Water Quality Management Planning EPA 66.454 C6008567-07 68,342 Clean Water Capitalization Grant SRF EPA 66.458 CS490001-05 148,226 NPS Projects 98 EPA 66.460 C9998187-98 4,272 NPS Projects 00 EPA 66.460 C9998187-00 31,191 15,024 NPS Projects 06 EPA 66.460 C9998187-06 37,344 17,149 NPS Projects 01 EPA 66.460 C9998187-01 167,323 143,851 NPS Projects 02 EPA 66.460 C9998187-02 179,464 139,452 NPS Projects 05 EPA 66.460 C9998187-05 259,719 71,916 NPS Projects 04 EPA 66.460 C9998187-94 415,494 340,753 NPS Projects 03 EPA 66.460 C9998187-03 473,221 47,429 NPDES Biosolids EPA 66.463 CP978011-01 15,297 NPDES Subdivision Growth Intiative EPA 66.463 CP978003-01 30,000 Outreach Training Program EPA 66.467 T97817201 3,377 Outreach Training Program EPA 66.467 T-998360-10/11 17,468 Drinking Water Capitalization Grant SRF EPA 66.468 FS998784-99/00/01/02/03/04/05 2,516,180 1,233,255 Operator Certifcation EPA 66.471 CT988618-01 96,113 22,979 Water Protection Coordination EPA 66.474 WP98877401 12,013 7,862 EMAP Field Collection EPA 66.500 R82971701 3,846 Performance Partnership Grant EPA 66.605 BG99847506 8,241,157 70,087 Infrastructure 3 percent Setaside EPA 66.606 XP988760-01 153,780 Network Readiness EPA 66.608 OS83259301 50,825 Healthly Hospitals Iniative EPA 66.717 X997828301 14,289 Jacob Smelters OU2 EPA 66.802 V988040-01-0 44,583 Sharon Steel OU1 O/M EPA 66.802 V988224-01-1 45,146 C-Flagstaff/Davenport – EE/CA – Admin EPA 66.802 V998773-01-1 227,451 Superfund Block EPA 66.802 V98877701 1,017,353 LUST Trust Cleanup EPA 66.805 LS97838201 7,215 RSO Old Hill Top EPA 66.805 LS988357-01 15,921 LUST Trust Additional Funds EPA 66.805 LS97804301 21,211 LUST Trust Cooperative Agreement EPA 66.805 LS97804306 803,103 Brownfield State Response Program EPA 66.817 RP98899301 375,444 Brownfields Assessment EPA 66.818 BF97811001 40,814 Monticello DOE Dept. of Energy 81.092 DE-FG01-89ID12849 49,011 VITRO Dept. of Energy 81.502 DE-FC01-99GJ79483 132 Green River DOE Dept. of Energy 81.502 DE-FC01-99GJ79483 2,067 Ogden Defense Depot DOD N/A CerclaSctn120 17,409 Hill Air Force Base DOD N/A CerclaSctn120 141,030 DSMOA DOD N/A W9128F-04-2-0149 422,644

Pass-Through From Non-State Entities:Formerly Used Defense Sites —

EM Assist DOD N/A VARIOUS 26,700 Waste Isolation Pilot Plant — Western Governors Association Dept. of Energy N/A 30-310-0608 114,087

Subtotal – Department of Environmental Quality 17,055,194 2,109,757


51




Grant Name

GOVERNOR'S OFFICE

Defence Logistics Agency DOD 12.002 SP4800-03-2-0305,MOD2 300,000 2006 Juvenile Accountability Incentive B.G. DOJ,OJJDP 16.523 2006JBFX0045 110,403 2005 Juvenile Accountability Incentive B.G. DOJ,OJJDP 16.523 2005JBFX0011 110,947 12,375 2003 Juvenile Accountability Incentive B.G. DOJ,OJJDP 16.523 2003-JBBX-0002 319,359 2004 Juvenile Accountability Incentive B.G. DOJ,OJJDP 16.523 2004JBFX0027 340,119 2003 JJDP Juvenile Justice DOJ,OJJDP 16.540 2003JFFX0014 300 300 2004 JJDP Juvenile Justice DOJ,OJJDP 16.540 2004JFFX0019 21,274 17,784 2004 JJDP Supplement Grant DOJ,OJJDP 16.540 2004JFFX0020 29,826 29,826 2005 JJDP Supplement Grant DOJ,OJJDP 16.540 2005JFFX0060 78,451 78,451 2005 JJDP Juvenile Justice DOJ,OJJDP 16.540 2005JFFX0022 126,469 74,568 2006 JJDP Juvenile Justice DOJ,OJJDP 16.540 2006JFFX0028 405,913 303,819 2004 Title V Grant DOJ 16.548 2004JPFX0052 22,737 22,737 2005 Title V Grant DOJ 16.548 2005JPFX0029 70,414 70,414 2007 JSTAT Program DOJ 16.550 2007BJCXK001 2,059 2006 JSTAT Program DOJ 16.550 2006BJCXK001 25,009 2004 National Criminal History Improvement DOJ 16.550 2004RUBXK020 53,089 2005 Victims Compensation DOJ,OJP 16.575 2005VCGX0034 76,718 2003 Victims Assistance DOJ,OJP 16.575 2003VAGX0054 211,666 2005 Victims Assistance DOJ,OJP 16.575 2005VAGX0015 339,772 2004 Victims Assistance DOJ,OJP 16.575 2004VAGX0054 2,495,089 67,489 2005 Victims Compensation DOJ,OJP 16.575 2005VCGX0034 2,883,250 2003 Byrne Grant Program DOJ,OJP * 16.579 2003DBBX0024 58,403 2004 Byrne Memorial Drug DOJ,OJP * 16.579 2004DBBX0035 310,381 Violent Offender Truth in Sentencing DOJ 16.586 96-CVVX-0049 5,243 Stop Violence Against Women DOJ 16.588 2003WFBX0213 84,823 Stop Violence Against Women DOJ 16.588 2004WFAX0051 350,259 16,425 Stop Violence Against Women DOJ 16.588 2006WFAX0065 397,759 Stop Violence Against Women DOJ 16.588 2005WFAX0041 551,058 79,760 2003 Res. Substance Abuse Treatment DOJ 16.593 2003RTBX0032 5,000 5,000 2005 Res. Substance Abuse Treatment DOJ 16.593 2005RTBX0047 16,393 16,393 2006 Res. Substance Abuse Treatment DOJ 16.593 2006RTBX0036 72,356 72,217 Bullet Proof Vest Program DOJ,OJP 16.607 VARIOUS 22,372 JRSA Sub Award DOJ 16.734 2006BJCXK002 16,720 2005 Justice Assistance Grant DOJ,OJP 16.738 2005DJBX0503 507,878 164,762 2006 Justice Assistance Grant DOJ,OJP 16.738 2006DJBX0042 1,097,549 1,000,554 2006 Automated Victim Notification DOJ 16.740 2006VNCX0003 112,500 Help America Vote Act Requirements Pmts. EAC 90.401 VARIOUS 5,753,812 Election Assist. for Individuals with Disabilities DHHS,ACF 93.617 HHSELEC2003 50,368

Subtotal – Governor's Office 17,435,738 2,032,874

HEALTH, DEPARTMENT OF

WIC Internal Audit USDA, FNS * 10.557 3UT700709 31,594 USDA WIC USDA, FNS * 10.557 3UT700709 31,615,808 9,265,266 H/C Infant and Todlers Dept. of Educ. 84.181 H181A050111 5,608,124 234,795 Minority Health DHHS, OS 93.006 1STTMP051013-01-00 142,580 Oral Health Integrated Systems Development DHHS, HRSA 93.110 H47 MC00037 484 Genetic Services DHHS, HRSA 93.110 H91 MC00225 1,700 Children's Oral Health Access Program DHHS, HRSA 93.110 H47MC02091 75,018 Community Based Integrated Service Systems DHHS, HRSA 93.110 6 H25MC00268 78,613 SSDI - State Systems Development Initiative DHHS, HRSA 93.110 6-H18MC00049 112,849 ST Implementation Grant CSHCN DHHS, HRSA 93.110 6D70MC04477 304,821 TB Elimination DHHS, CDC 93.116 U52/CCU807865 371,182 122,560 State Partnership Grants (EMSC) DHHS, HRSA 93.127 H33MC06680 113,887 HCDA Rural Health/Primary Care DHHS, HRSA 93.130 5U68/CS00221 95,409 Injury Surviellance and Prevention DHHS, CDC 93.136 U17/CCU824807 198,810 Implementation of Nat Violent Death Report Sys DHHS, CDC 93.136 U17/CCU824127 252,171 Rape Prevention and Education DHHS, CDC 93.136 VF1/CCV819939 291,995


52




Grant Name

State Loan Repayment DHHS, HRSA 93.165 H56HP00110 66,014 Birth Cert/Hearing DHHS, CDC 93.184 AUCDTR012005-0401 30,907 Surveillance of Hazardous Substance DHHS, ATSDR 93.204 U61/ATU874146 94,832 Abstinence Education DHHS, ACF 93.235 6X01MC02362 306,016 131,536 Health Hazard Assessment DHHS, ATSDR 93.240 3U61TS886120 161,805 Rural Hospital Flexibility DHHS, HRSA 93.241 H54RH00050 332,833 5,888 Universal Newborn Hearing Screening DHHS, HRSA 93.251 6H61MC00042 167,099 Rural Access to Emergency Devices DHHS, HRSA 93.259 H3D RH 08348 24,115 Immunization and Vaccines for Children Grants DHHS, CDC * 93.268 H23/CCH822520 3,057,665 741,397 Vaccine Expenditures DHHS, CDC * 93.268 9-0CCH804430 10,823,397 9,773,822 Autism Spectrum Disorders DHHS, CDC * 93.283 UR3/CCU822365 100,864 Early Hearing Detection & Intervention Tracking DHHS, CDC * 93.283 UR3/CCU824795 147,743 Genomic Component of Chronic Disease DHHS, CDC * 93.283 U58/CCU822802 194,483 Assessment Initiatives Grant DHHS, CDC * 93.283 U82/CCU822377 210,862 Behavioral Risk Factor Surveillance DHHS, CDC * 93.283 U58/CCU822802 289,310 Arthritis Program DHHS, CDC * 93.283 U58/CCU822802 289,864 Addressing Asthma from a Public Health Perspective DHHS, CDC * 93.283 U59/CCU824176 337,803 2,996 Public Health Tracking DHHS, CDC * 93.283 U38EH000182 631,327 Epidemiology & Lab Capacity for Infectious Dis DHHS, CDC * 93.283 U50/CCU823796 863,190 Center for Birth Defects Research and Prevention DHHS, CDC * 93.283 U50/CCU822097 1,282,176 Core Cap Tobacco Prevention DHHS, CDC * 93.283 U58/CCU822802 1,306,737 467,118 Pan Flu DHHS, CDC * 93.283 U90/CCU816965 2,079,362 National Cancer Prevention and Control Program DHHS, CDC * 93.283 U55/CCU821940 3,076,478 475,504 Bioterrorism-Public Health Preparedness DHHS, CDC * 93.283 U90/CCU816965 8,679,693 4,861,098 Small Rural Hospital Improvement DHHS, HRSA 93.301 H3H RH 00012 166,907 Refugee General DHHS, ACF 93.576 9-0RX0153 6,373 Regional Headstart DHHS, ACF 93.600 08CD0011 122,064 Children's Health Insurance Program DHHS, CMS * 93.767 5-0705UT5021 41,752,595 Medicaid Infrastructure DHHS, CMS 93.768 11P92406 520,060 (MED) LTC Title 19 Cert DHHS, CMS * 93.777 5-0705UT5000 68,308 (MED) LTC Title 19 Cert DHHS, CMS * 93.777 5-0705UT5000 699,549 (MED) HIB Title 18 Cert DHHS, CMS * 93.777 5-0705UT5001 1,749,464 (MED) Medical Transformation Grant DHHS, CMS * 93.778 0705UTTRAI 613,838 (MED) Title 19 Administration DHHS, CMS * 93.778 5-0705UT5048 67,153,336 6,229,532 (MED) Title 19 MAP DHHS, CMS * 93.778 5-0705UT5028 991,971,749 53,929 Bioterrorism Hospital Preparedness DHHS, HRSA 93.889 U3RHS07602 5,050,366 291,922 State Office Rural Health DHHS,HRSA 93.913 H95RH00129 113,651 Ryan White/HIV & Robert W. Johnson DHHS, HRSA 93.917 X07HA00032 3,488,773 Aids Prevention DHHS, CDC 93.940 U62/CCU823496 1,153,290 213,557 Aids Surveillance DHHS, CDC 93.944 U62/CCU823592 180,748 Cardiovascular Health Program DHHS, CDC 93.945 U50/CCU821337 1,003,949 136,448 Pregnancy Risk Assessment DHHS, CDC 93.946 UR6/DP000494 152,371 Trauma EMS DHHS, HRSA 93.952 H81 HS05370 22,769 Sexually Transmitted Diseases DHHS, CDC 93.977 H25/CCH804358 499,468 29,491 Diabetes Prevention Control Program DHHS, CDC 93.988 U32/DP822702 926,212 28,956 Preventive Health Services Block DHHS, CDC 93.991 B1UTPRVS 942,126 411,979 MCH Block Grant DHHS, HRSA 93.994 B04MC07825 104,716 MCH Block Grant DHHS, HRSA 93.994 B04MC07825 923,994 855,970 MCH Block Grant DHHS, HRSA 93.994 B04MC07825 5,109,474 940,338 Adult Blood Lead DHHS, CDC, NIOSH N/A 211-2006-M-17601 1,633 VSCP Health Statistics DHHS, CDC N/A 200-2002-07246 253,117 CLIA DHHS, CMMS N/A 5-0507-UT-5002 144,111

Pass-Through From Non-State Entities:Early Intervention —

State of Arizona Dept. of Educ. 84.181 1804012 229,548 Envrionmental Monitoring —

State of New Mexico DHHS,CDC N/A CCU6234-01 14,217

Subtotal – Department of Health 1,198,988,396 35,274,102


53




Grant Name

HUMAN SERVICES, DEPARTMENT OF

Congressional Earmark Programs DOJ,OJP 16.541 2005-JL-FX-0220 163,870 Title V - Senior Community Svc Employment DOL,ETA 17.235 AD-14126TH 499,798 479,028 Safe And Drug Free Schools Dept. of Educ.,OSDFS 84.186 S186B030047 541,417 541,417 Title VII - Elder Abuse Prevention DHHS,AOA 93.041 2-05AAUTT7SP 3,161 3,161 Title VII - Elder Abuse Prevention DHHS,AOA 93.041 2-06AAUTT7SP 21,839 21,839 Title VII Ombudsman Services DHHS,AOA 93.042 2-05AAUTT7SP 17,969 17,969 Title VII Ombudsman Services DHHS,AOA 93.042 2-06AAUTT7SP 81,347 25,931 Title III D - Prevention/Health Promotion DHHS,AOA 93.043 2-07AAUTT3SP 22,746 22,746 Title III D - Prevention/Health Promotion DHHS,AOA 93.043 2-06AAUTT3SP 99,932 99,932 (AGE) Title III B SupportIVe Services DHHS,AOA 93.044 2-07AAUTT3SP 503,656 503,656 (AGE) Title III B SupportIVe Services DHHS,AOA 93.044 2-06AAUTT3SP 964,944 723,799 (AGE) Title III C2 Nut Svcs Home Meals DHHS,AOA 93.045 2-06AAUTT3SP 414,213 375,495 (AGE) Title III C2 Nut Svcs Home Meals DHHS,AOA 93.045 2-07AAUTT3SP 504,975 495,812 (AGE) Title III C-1 Nut Svcs Congregate Meals DHHS,AOA 93.045 2-06AAUTT3SP 792,301 686,154 (AGE) Title III C-1 Nut Svcs Congregate Meals DHHS,AOA 93.045 2-07AAUTT3SP 950,781 909,210 Alzheimer's Disease DHHS,AOA 93.051 2-90AZ269402 (42,063) (42,063) Alzheimer's Disease DHHS,AOA 93.051 2-90AZ269403 4,597 (3,764) Title III E National Family Caregiver Support DHHS,AOA 93.052 2-07AAUTT3SP 184,815 184,815 Title III E National Family Caregiver Support DHHS,AOA 93.052 2-06AAUTT3SP 547,984 493,697 (AGE) Nutrition Services Incentive Program DHHS,AOA 93.053 2-07AAUTNSIP 296,536 296,536 (AGE) Nutrition Services Incentive Program DHHS,AOA 93.053 2-06AAUTNSIP 1,039,437 1,039,437 Mental Health - Homeless DHHS,SAMHSA 93.150 C-SMX060045O 11,992 11,992 Mental Health - Homeless DHHS,SAMHSA 93.150 C-SMX060045P 403,688 403,688 Mental Health - Information System DHHS,SAMHSA 93.230 C-H1SM56635A 273,593 MH Project Reconnect DHHS,SAMHSA 93.230 C-U9SM54439A 282,205 210,187 Traumatic Brain Injury Implementation DHHS,HRSA 93.234 3 H21MC01691-A0 259,948 Substance Abuse-Infrastructure DHHS,SAMHSA 93.238 C-U1TI14588A 38,084 29,220 Strategic Prevention Framework-State Incentive Gran DHHS,SAMHSA 93.243 C U9SP13929A 60,949 Substance Abuse-Sica Enhancement Project DHHS,SAMHSA 93.243 C-U1SP10366A 746,447 735,078 Utah Child And Adolescent Network DHHS,SAMHSA 93.243 C-H5SM56533A 788,878 579,637 Promoting Safe & Stable Families Caseworker DHHS,ACF 93.556 G 0611UTFPSS 7,566 Promoting Safe And Stable Families DHHS,ACF 93.556 G-0601UT00FP 1,942,326 Title IV-D Incentives DHHS,ACF * 93.563 G-0604UT4004 550,828 Title IV-D Incentives/Collections DHHS,ACF * 93.563 G-0604UT4004/IC 700,000 Title IV-D Child Support/Collections DHHS,ACF * 93.563 G-0604UT4004/C 1,115,718 Title IV-D Incentives/Collections DHHS,ACF * 93.563 G-0704UT4004/IC 2,470,000 Title IV-D Child Support DHHS,ACF * 93.563 G-0604UT4004 3,476,465 Title IV-D Child Support/Collections DHHS,ACF * 93.563 G-0704UT4004/C 5,102,704 Title IV-D Child Support DHHS,ACF * 93.563 G-0704UT4004 18,707,688 IV-D Demonstration DHHS,ACF 93.564 G 90FD010401 45,500 Urban Enterprise Community DHHS,ACF 93.585 G-9501UTECUR 111,522 111,522 Community-Based Child Abuse Prevention DHHS,ACF 93.590 G-0401UTFRPG 111,683 Community-Based Child Abuse Prevention DHHS,ACF 93.590 G-0501UTFRPG 125,717 Visitation DHHS,ACF 93.597 G-0401UTSAVP 15,546 15,546 Visitation DHHS,ACF 93.597 G-0501UTSAVP 84,454 84,454 Educational And Training Vouchers DHHS,ACF 93.599 G-0601UTCETV 152,902 Adoption IncentIVe Payment Program DHHS,ACF 93.603 G-0601UTAIPP 56,000 Runaway And Homeless Youth DHHS,ACF 93.623 G-08CY020302 115,000 Developmental Disabilities Basic Support DHHS,ACF 93.630 G-0701UTBS45 46,421 Developmental Disabilities Basic Support DHHS,ACF 93.630 G-0501UTBS45 158,432 30,397 Developmental Disabilities Basic Support DHHS,ACF 93.630 G-0601UTBS45 262,266 147,766 Title IV-B Child Welfare Services DHHS,ACF 93.645 G-0701UT1400 299,407 Title IV-B Child Welfare Services DHHS,ACF 93.645 G-0601UT1400 3,090,593 Title IV-E AFDC Foster Care DHHS,ACF * 93.658 G-0601UT1401 2,670,328 Title IV-E AFDC Foster Care DHHS,ACF * 93.658 G-0701UT1401 16,377,263 Title IV-E Adoption Assistance DHHS,ACF 93.659 G-0601UT1407 1,194,262 Title IV-E Adoption Assistance DHHS,ACF 93.659 G-0701UT1407 6,015,328 Title XX-Social Svcs Block-Emergency Disaster Relie DHHS,ACF 93.667 G-0601UTSOS2 (KATRINA) 54,212 Title XX Social Svcs Block-Discretionary DHHS,ACF 93.667 G-0501UTSOSR 54,638 54,638 Title XX-Social Services Block-Basic DHHS,ACF 93.667 G-0501UTSOSR 581,998


54




Grant Name

Title XX Social Svcs Block-Discretionary DHHS,ACF 93.667 G-0601UTSOSR 1,099,692 1,099,692 Title XX-Transfer Of TANF For SSBG DHHS,ACF 93.667 FFY 2006 TANF TRANS 2,100,000 Title XX-Transfer Of TANF For SSBG DHHS,ACF 93.667 FFY 2007 TANF TRANS 3,207,000 Title XX-Social Services Block-Basic DHHS,ACF 93.667 G-0601UTSOSR 11,713,802 Child Abuse Prevention And Treatment DHHS,ACF 93.669 G-0601UTCA01 282,949 Family Violence Prevention/Services DHHS,ACF 93.671 G-0601UTFVPS 944,511 Independent Living DHHS,ACF 93.674 G-0601UT1420 541,890 Health Insurance Information DHHS,CMS 93.779 5-0000020223 177,121 100,553 Real Choice Systems Change DHHS,CMS 93.779 5-0000091539 180,190 Community Mental Health Services Block DHHS,SAMHSA 93.958 C-06B1UTCMHS 14,662 14,662 Community Mental Health Services Block DHHS,SAMHSA 93.958 C-05B1UTCMHS 2,794,273 2,393,791 Substance Abuse Prevention/Treatment DHHS,SAMHSA 93.959 C-07B1UTSAPT 6,845,768 6,524,733 Substance Abuse Prevention/Treatment DHHS,SAMHSA 93.959 C-06B1UTSAPT 11,955,919 10,819,896 Crisis Counseling Asst & Trng – Katrina DHHS,SAMHSA 93.982 C-H7SM00212A 127,096 124,529 Federal Inmate Reimbursement DOJ N/A 8102-0037 20,376

Subtotal – Department of Human Services 118,182,055 30,366,788

LABOR COMMISSION

Fair Housing Assistance Program HUD 14.401 FF208K058003 103,986 Fair Housing Assistance Program HUD 14.401 FF208k068003 110,000 BLS Survey Grant DOL,BLS 17.005 W9J7-8149 25,528 BLS Survey Grant DOL,BLS 17.005 W9J6-8149 39,101 OSHA 23G Compliance DOL,OSHA 17.503 60F6-0084 532,843 OSHA 23G Compliance DOL,OSHA 17.503 60F7-0084 764,500 OSHA 21D Data Collection DOL,OSHA 17.504 E9F6-3784 2,702 OSHA 21D Data Collection DOL,OSHA 17.504 E9F7-3784 7,970 OSHA 21D Consultation DOL,OSHA 17.504 E9F6-0084 156,926 OSHA 21D Consultation DOL,OSHA 17.504 E9F7-0084 298,754 Mine Safety and Health Administration DOL,MSHA 17.600 E4R024141 26,564 EEOC Anti-Discrimination Contract EEOC 30.002 6FPSLP0165 418,710

Subtotal – Labor Commission 2,487,584 0

NATIONAL GUARD

Military Construction DOD,DOA 12.400 DAHA42-1001A 2,771,469 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1040 60,127 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1001C 201,314 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1015 249,338 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1007 273,961 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1004 325,649 Military Operations and Maintenance DOD,AF * 12.401 DAHA42-1023 556,984 Military Operations and Maintenance DOD,AF * 12.401 DAHA42-1024 883,890 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1005 1,578,371 Military Operations and Maintenance DOD,AF * 12.401 DAHA42-1021 1,798,773 Environmental Resource Management DOD,DOA * 12.401 DAHA42-1002 1,942,362 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1001B 1,963,411 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1003 2,006,364 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1001A 6,855,206 Military Operations and Maintenance DOD,DOA * 12.401 DAHA42-1041 14,738 Law Enforecment Assistance DOJ,DEA 16.001 DEA-P-031 480,680 Law Enforecment Assistance DOJ,DEA 16.001 DEA-P-004 4,149,120 Veterans Nursing Home VA,VHA 64.015 N0624 1,898,802

Subtotal-National Guard 28,010,559 0


55




Grant Name

NATURAL RESOURCES, DEPARTMENT OF

Division of Geological Survey

Statewide Oil Shale Database (UOSH) DOI, BLM 15.222 03-PA-11040700-002 7,500 Grand Staircase (UGSE) DOI, BLM 15.224 JSA055027 5,000 Earthquake Studies (UEQ2) DOI, USGS 15.807 JSA025014 2,397 Weber Segment Trench (UWST) DOI, USGS 15.807 05HQGR0098 13,348 Earthquake Studies (UEQ3) DOI, USGS 15.807 04HQGR0025 15,552 Ncrds 2005-2010 (UNC5) DOI, USGS 15.808 03HQAG0008 15,000 Statemap 2006 (USTM) DOI, USGS 15.810 04HQAG0040 60,111 Statemap 2007 (UST7) DOI, USGS 15.810 05ERAG0008 168,783 46,000 Coal Maps (UMSH) DOL, MSHA 17.601 05HQAG0084 1,139 Formula Grant- Working Group (UWG1) DEPT OF ENERGY 81.041 DE-FG26-04R806611 11,433 11,433 Formula Grant-Schools K-12 (UK12) DEPT OF ENERGY 81.041 DE-FC48-00R04511 12,000 12,000 Formula Grant- Clean Cities (UCCC) DEPT OF ENERGY 81.041 E4R4DM4141 19,717 19,717 Sep Special Projects (UCDS) DEPT OF ENERGY 81.041 DE-FG48-02R830111 23,692 22,741 Sep Special Projects (UCS2) DEPT OF ENERGY 81.041 DE-FG48-02R830111 36,100 36,100 Formula Grant- Renewable (UBLD) DEPT OF ENERGY 81.041 DE-FC48-05R807011 39,862 28,223 Geothermal Outreach (UHT3) DEPT OF ENERGY 81.041 DE-FG36-04R806711 51,504 Formula Grant- Renewable (UANM) DEPT OF ENERGY 81.041 X7-97820101 54,350 11,218 Formula Grant- Renewable (UPUB) DEPT OF ENERGY 81.041 DE-FG48-02R830111 58,310 15,000 Sep Special Projects (UBUS) DEPT OF ENERGY 81.041 DE-FG48-02R830111 180,000 180,000 Formula Grant-Adm (UADM) DEPT OF ENERGY 81.041 DE-FG48-02R805611 208,378 Paradox III (UPX3) DEPT OF ENERGY 81.089 DE-FG48-02R830111 17,153 17,153 Doe Pump II (UPUM) DEPT OF ENERGY 81.107 DE-FG26-03NT41901 6,633 Sep Special Projects (UIT2) DEPT OF ENERGY 81.119 DE-FC26-03NT15424 8,671 8,630 Sep Special Projects (UWD4) DEPT OF ENERGY 81.119 DE-FC48-04R821112 10,000 Sep Special Projects (UIT3) DEPT OF ENERGY 81.119 DE-FC26-02NT15133 12,363 12,363 Sep Special Projects (URB2) DEPT OF ENERGY 81.119 DE-FC26-04R821115 32,441 32,441 Courthouse Wash Sampling (UCHW) DOI N/A DE-FC36-05R821116 8,810

Subtotal – Division of Geological Survey 1,080,247

Division of Forestry, Fire, and State Lands

Forest Legacy - Cedar Project #3 (Adams/Meeks) USDA, USFS 10.664 06-DG-11046000-602 1,667 Hazardous Fuel Reduction (Stevens Money) USDA, USFS 10.664 06-DG-11046000-610 19,375 Forest Legacy - Administration USDA, USFS 10.664 06-DG-11046000-600 27,765 Consolidated Grant - All Programs USDA, USFS 10.664 03-DG-11046000-027 39,825 6,940 Forest Legacy - Administration USDA, USFS 10.664 05-DG-11046000-073 44,304 Hazardous Fuel Reduction (Stevens Money) USDA, USFS 10.664 04-DG-11046000-029 67,963 Hazardous Fuel Reduction (Stevens Money) USDA, USFS 10.664 05-DG-11046000-064 83,471 Consolidated Grant - All Programs USDA, USFS 10.664 04-DG-11046000-026 244,683 56,203 Consolidated Grant - All Programs USDA, USFS 10.664 06-DG-11046000-608 619,335 52,284 Consolidated Grant - All Programs USDA, USFS 10.664 01-DG-11046000-021 757,638 Consolidated Grant - All Programs USDA, USFS 10.664 05-DG-11046000-050 935,246 157,887 Forest Legacy - Virgin River Headwaters USDA, USFS 10.664 07-DG-11046000-601 939,750 Economic Action - 4 Corners USDA, USFS 10.670 03-DG-11046000-036 5,250 Economic Action - 4 Corners USDA, USFS 10.670 03-DG-11046000-025 9,737 Economic Action - Economic Recovery Program (ERPUSDA, USFS 10.670 01-DG-11046000-053 46,512 Forest Land Enhancement Program (FLEP) USDA, USFS 10.677 03-DG-11046000-050 25,226 Wildland Urban Interface Community Assistance DOI, BLM 15.228 JSA035004 293,045 Research Joint Venture - Community Wildfire Protecti USDA, USFS N/A 05-JV-11231300-050 7,800 Rural Fire Assistance DOI, USFWS N/A 1448-60181-01-J546 5,900 5,900 Rural Fire Assistance DOI, BLM N/A JSA015011 1,177,687 1,127,761

Subtotal – Division of Sovereign Lands and Forestry 5,352,179


56




Grant Name

Division of Oil, Gas and Mining

UT FY06 Regulatory Grant DOI,OSM 15.250 GR603493 1,698,219 2004 AML Simplified Grant DOI,OSM 15.252 GR407490 167,606 2005 AML Simplified Grant DOI,OSM 15.252 GR507490 241,904 2006 AML Simplified Grant DOI,OSM 15.252 GR607490 1,254,765 EPA FFY 07 Underground Injection Control EPA,Water 66.433 GR008426-07 48,440 EPA FFY 06 Underground Injection Control EPA,Water 66.433 GR008426-06 52,031 Statewide Reclamation Agreement DOI,BLM N/A GBLMJSA025024 37,579

Subtotal – Division of Oil, Gas and Mining 3,500,544

Division of Parks and Recreation

Management of Coral Pink Sand Dunes DOI,BLM 15.225 VARIOUS 25,000 Land and Water Conservation DOI,NPS 15.916 49-00333 52,401 Land and Water Administration DOI,NPS 15.916 49-00332 416,391 Boating Safety DOT,USCG 20.005 10.01.49 961,881 National Recreation Trails DOT,FHWA 20.219 NRT-999(F3) 875,140 EOTC Curation Services USDA,USFS N/A 43-8499-2-0022 4,489 EOTC Repository and Curation DOI,BLM N/A VARIOUS 1,291 BLM Fossil Grant DOI,BLM N/A JSP033039 2,224 Recreation Management at Lost Creek DOI,BOR N/A 05-FC-40-2366 22,500 BLM Grant For Sand Hollow DOI,BLM N/A JSA055021 113,756 East Canyon DOI,BOR N/A 05-FC-40-2211 914,147

Subtotal – Division of Parks and Recreation 3,389,220

Division of Water Resources

Improvement of Residential Secondary Irrig. DOI,BOR 15.507 06-FC-40-2558 72,814

Subtotal – Division of Water Resources 72,814

Division of Water Rights

National Dam Safety Program DHS 97.041 EMW-2006-ND-0025-2 56,107

Subtotal – Division of Water Rights 56,107

Division of Wildlife Resources

Cooperative Forestry Assistance USDA,USFS 10.664 VARIOUS 169,900 Bureau of Land Management DOI,BLM 15.221 VARIOUS 1,103,342 Stewart Lake Selenium Cleanup DOI,BOR 15.502 0-FC-40-10000 4,174 Riparian Habitat Land Birds DOI,BOR 15.502 02-FG-40-2016 10,000 San Juan River Recoveery DOI,BOR 15.502 02-FG-40-6260 158,066 Upper Colo River Recovery DOI,BOR 15.502 99-FC-40-1490 695,410 Columbia Spotted Frog DOI,BOR 15.504 04-FC-UT-1030 60 Spotted Frog DOI,BOR 15.504 05-FG-40-2387 290 Whiterocks Hatchery O&M DOI,BOR 15.504 05-FG-40-2425 2,369 Commission Lands Farmington Bay DOI,BOR 15.504 05-FC-CU-DW010 3,088 Least Chub/Spotted Frog Mona DOI,BOR 15.504 01-FC-CU-DW010 3,395 Sensitive Species Inventory DOI,BOR 15.504 04-FC-UT-1010 13,492 Diamond Fork Canyon DOI,BOR 15.504 04-FC-UT-1150 15,358 Bluehead Sucker DOI,BOR 15.504 05-FC-UT-1290 18,495 Spotted Frog Provo River DOI,BOR 15.504 9-FC-UT-00590 37,756 Sensitive Species Inventory DOI,BOR 15.504 05-FC-UT-1270 41,537 Fountain Green Hatchery O&M DOI,BOR 15.504 04-FC-UT-1140 45,907 Cutthroat Trout Database DOI,BOR 15.504 8-FC-UT-00480 70,202 Kamas Hatchery O&M DOI,BOR 15.504 05-FC-UT-1250 84,508 June Sucker Interim Hatchery DOI,BOR 15.504 03-FC-UT-00950 107,814


57




Grant Name

Strawberry Angler Access DOI,BOR 15.504 1-FC-UT-00640 109,637 June Sucker Recovery DOI,BOR 15.504 04-FC-UT-1070 113,624 June Sucker RIP DOI,BOR 15.504 03-FC-CU-UT010 118,875 Utah Lake Wetland Preserve DOI,BOR 15.504 06-FC-UT-1370 147,418 Provo River Reconstruction DOI,BOR 15.504 URMCC4-FC-UT-1050 188,667 June Sucker Hatchery DOI,BOR 15.504 7-FC-CU-DW010 202,957 Fountain Green Raceway Covers DOI,BOR 15.504 06-FC-UT-1360 781,907 Whiterocks Reconstruction DOI,BOR 15.504 04-FC-UT-1090 3,173,018 (FW) Sport Fish Restoration DOI,USFWS * 15.605 VARIOUS 6,426,547 USFWS Cooporative Agreements DOI,USFWS 15.606 04-FC-UT-1080 104,327 (FW) Wildlife Restoration DOI,USFWS * 15.611 VARIOUS 4,996,192 Local Endangered Species Act DOI,USFWS * 15.615 VARIOUS 19,489,686 234,571 Landowner Incentive DOI,USFWS 15.633 VARIOUS 57,868 State Wildlife Grants DOI,USFWS 15.634 VARIOUS 941,196 Virgin River Fish Surveys USDA,NRCS N/A CD-98870602 3,372 Deer/Elk Chronic Wasting Disease USDA,APHIS N/A 53-8D43-6-01 7,941 Avian Influenza USDA,APHIS N/A 05-9749-1396-CA 40,069 Farm Bill Biologists USDA,NRCS N/A CD-98870601 82,195 Chronic Wasting Disease USDA,APHIS N/A 72-8D43-1-43 250,000 Watershed Restoration USDA,NRCS N/A 04-9749-1229-CA 620,628 Neotropical Migratory Bird DOD N/A CD-98870604-0 (1,398) Database Update DOD N/A VARIOUS 845 Bat Database DOD N/A DE-RE013-02GJ67277 7,877 Desert Tortoise Surveey DOI,NPS N/A VARIOUS 111 Vertebrate Species DOI,NPS N/A 70-0522 6,966 Farmington Bay Wetlands EPA N/A H1341040002 3,845 Wetland Grant EPA N/A CD98870603 10,296 Wetland Grant EPA N/A 1590-0A-003 242,368 Air Monitoring Device Dept. of Energy N/A VARIOUS (53)

Subtotal – Division of Wildlife Resources 40,712,144

Subtotal – Department of Natural Resources 54,163,255 2,094,565

UTAH NAVAJO TRUST

Pass-Through From Non-State Entities:Housing and Urban Development —

Navajo Nation HUD N/A 03-IH-0402810 15,924 Navajo Utah Commission HUD N/A RH-01-UT-I-0177 367,800

Subtotal – Utah Navajo Trust 383,724 0

PUBLIC SAFETY, DEPARTMENT OF

Edward Byrne Memorial Formula Program DOJ 16.579 VARIOUS 115,688 Enforcing Underage Drinking Laws Program DOJ 16.727 VARIOUS 353,124 251,071 Forensic DNA Capacity Enhancement Prgm. DOJ 16.741 VARIOUS 161,964 Forensic Science Improvement Grant DOJ 16.742 VARIOUS 57,888 Commercial Driver License State Programs DOT 20.232 VARIOUS 22,875 (HS) State and Community Highway Safety DOT, NHTSA 20.600 VARIOUS 1,571,391 750,000 (HS) Alcohol Traffic Sfty & Drunk Driving Prevt. DOT, NHTSA 20.601 VARIOUS 534,530 225,778 (HS) Occupant Protection DOT, NHTSA 20.602 VARIOUS 484,241 357,002 (HS) 157 Incentive Funds Grant DOT, NHTSA 20.604 VARIOUS 266,120 171,306 (HS) State Traffic Safety Info System Improve. DOT, NHTSA 20.610 VARIOUS 42,838 12,961 (HS) Incentive Program to Inc.Motorcyclist S. DOT, NHTSA 20.612 VARIOUS 2,408 Hazardous Materials Planning & Training DOT 20.703 VARIOUS 130,968 39,530 (HSEC) Domestic Preparedness Equip Sup. DHS * 97.004 VARIOUS 3,161,088 2,542,119 Pre-Disaster Mitigation Competitive Grant DHS 97.017 VARIOUS 1,967,158 1,918,258 Hazardous Materials Assistance Program DHS 97.021 VARIOUS 981 Community Assistance Program DHS 97.023 VARIOUS 78,744


58




Grant Name

Public Assistance Grants DHS 97.036 VARIOUS 2,107,717 2,069,216 Chemical Stockpile Emergency Preparedness DHS 97.040 VARIOUS 4,511,189 2,603,061 Emergency Management Performance Grants DHS 97.042 VARIOUS 2,204,141 595,884 Cooperating Technical Partners DHS 97.045 VARIOUS 715,184 33,285 Fire Management Assistance Grant DHS 97.046 VARIOUS 307,796 307,796 (HSEC) Homeland Security Grant Program DHS * 97.067 VARIOUS 7,905,001 6,071,801 Map Modernization Management Support DHS 97.070 VARIOUS 161,312 Buffer Zone Protection Plan DHS 97.078 VARIOUS 277,746 267,225 Office of National Drug Control Programs ONDCP N/A VARIOUS 759,093

Subtotal – Department of Public Safety 27,901,185 18,216,293

REGENTS, BOARD OF

Administration

Veterans Affairs VA,V.B. 64.124 VARIOUS 109,848 Leveraging Educational Assist. Partnership Dept. of Educ. 84.069 VARIOUS 597,423 597,423 No Child Left Behind Dept. of Educ. 84.367 S367B040039A 434,889

Subtotal – Administration 1,142,160

Student Loan Purchase Program

Special Allowance Payments Dept. of Educ. * 84.032 VARIOUS 45,968,433 Federal Interest Subsidy Payments Dept. of Educ. * 84.032 VARIOUS 15,550,136

Subtotal – Student Loan Purchase Program 61,518,569

Student Loan Guarantee Program – Utah Higher Education Assistance Authority

Federal Reinsurance Received on Defaulted Loan Claims Paid 33,730,882 Less Collection on Defaulted Loans Remitted to Department of Education 6,043,149 Net Federal Reinsurance Received on Defaulted Loan Claims Paid Dept. of Educ. * 84.032 VARIOUS 27,687,733 Default Adversion Fee Dept. of Educ. * 84.032 VARIOUS 584,367 Account Maintenance Fee Dept. of Educ. * 84.032 VARIOUS 2,954,851 Loan Processing and Issuance Fee Dept. of Educ. * 84.032 VARIOUS 1,188,309

Subtotal – Student Loan Guarantee Program – Utah Higher Education Assistance Authority 32,415,260

Subtotal – Board of Regents 95,075,989 597,423

SURPLUS PROPERTY, DIVISION OF

Federal Property Assistance GSA 39.003 VARIOUS 13,421

Subtotal – Division of Surplus Property 13,421 0

TAX COMMISSION

Oil and Gas Leases DOI,MMS N/A 1435-02-04-CA-40464 490,486 Motor Fuel Evasion DOT,FHWA N/A TCP 2007 (4) 3,198 Motor Fuel Evasion DOT,FHWA N/A TCP 0001 (001) 4,965 Odometer Fraud DOT,NHTSA N/A DTNH22-05-H-01403 14,983

Subtotal – Tax Commission 513,632 0


59




Grant Name

TECHNOLOGY SERVICES, DEPARTMENT OF

Additional 1-foot Statewide Orthoimagery DOI,GS 15.810 06WRAG0029 23,510 High-res NHD Revision DOI,GS 15.810 06WRAG0028 25,990 Wasatch Front LiDAR (SLC-Ogden UA) DOI,GS 15.810 05WRAG0043 91,500 Utah Automation of County Parcel Data DOI,GS 15.810 JSA041001 94,984 SLC-Ogden UA 1-foot Orthoimagery DOI,GS 15.810 05WRAG0043 113,000 Cadastral Funding DOI,GS 15.810 JSA041001 MOD 2 292,000

Subtotal – Department of Technology Services 640,984 0

TRANSPORTATION, DEPARTMENT OF

Airport Improvement Program DOT,FAA 20.106 3-49-0000-04/DOT-FA05NM-102 1,613 Airport Improvement Program DOT,FAA 20.106 3-49-0000-05/DOT-FA06NM-000 24,711 Airport Improvement Program DOT,FAA 20.106 3-49-0000-06/DOT-FA07NM-108 40,684 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Research/Devlop/Tech (29,892) (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Central Fed Lands Hwy (6,152) (HPC) Highway Planning & Construction DOT,FHWA * 20.205 High Risk Rural Roads 7,248 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Other Projects 114,600 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Local Tech Assistance Pgm. 115,176 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 DBE Supportive Services 131,638 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Scenic Byways 163,902 132,323 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Special Studies 322,618 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 FTA Hwy Project Transfer 527,660 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Fed Lands Hwy Program 556,750 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Safety Incentive 613,009 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Highway Demonstration 636,305 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Indian Reservation Roads 651,946 630,696 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Sec 115 Unobl Bal Transf 948,337 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Intelligent Trans. Systems 1,099,353 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 2006-Surface Transportation 1,506,572 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Emergency Relief 1,983,925 698,362 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Redistributed Certain Funds 2,533,296 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Grants Sup Plan - STP Sec 117 3,090,076 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Transportation Improvement 3,805,528 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Highway Safety Improvement Pg 4,090,046 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Planning and Research 5,439,751 3,341,412 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Congestion/Air Quality 6,927,293 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Equity Adjust. Categories 11,623,200 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Bridge 16,335,698 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 High Priority Projects 16,542,405 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 National Highway System 27,751,925 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Surface Transportation Pgm. 70,573,689 1,243,992 (HPC) Highway Planning & Construction DOT,FHWA * 20.205 Interstate 95,614,261 National Motor Carrier Safety DOT,FMCSA 20.218 MH06(492) 6,407 National Motor Carrier Safety DOT,FMCSA 20.218 MC05(491) 25,376 National Motor Carrier Safety DOT,FMCSA 20.218 MN05(491) 40,062 National Motor Carrier Safety DOT,FMCSA 20.218 MH05(491) 65,202 National Motor Carrier Safety DOT,FMCSA 20.218 MH06(491) 115,008 National Motor Carrier Safety DOT,FMCSA 20.218 MN06(491) 232,172 National Motor Carrier Safety DOT,FMCSA 20.218 MC06(491) 540,164 National Motor Carrier Safety DOT,FMCSA 20.218 MC07(491) 936,157 Performance and Registration Information Systems MDOT,FMCSA 20.231 PZUT(001) 9,708 Safety Data Improvement Program DOT,FMCSA 20.234 MR04(491) 155,273 Federal Transit-Metropolitan Planning Grants DOT,FTA 20.505 UT-80-X010 27,005 26,990 Federal Transit-Metropolitan Planning Grants DOT,FTA 20.505 UT-81-X001 129,672 Federal Transit-Metropolitan Planning Grants DOT,FTA 20.505 UT-81-X002 153,247 121,516 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X020 90,281 99,085 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X018 139,770 139,770 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X022 180,043 38,910 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X021 228,593 231,235


60




Grant Name

Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X023 287,024 276,053 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X024 331,302 331,302 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X026 413,007 221,930 Formula Grants for Other Than Urbanized Areas DOT,FTA 20.509 UT-18-X025 522,280 522,280 Capital Asst. Prgm. Elderly & Persons with DisabilitiesDOT,FTA 20.513 UT-16-0027 42,675 Capital Asst. Prgm. Elderly & Persons with DisabilitiesDOT,FTA 20.513 UT-16-0028 160,449 Capital Asst. Prgm. Elderly & Persons with DisabilitiesDOT,FTA 20.513 UT-16-0030 326,215 Capital Asst. Prgm. Elderly & Persons with DisabilitiesDOT,FTA 20.513 UT-16-0029 351,284 Public Transportation Research DOT,FTA 20.514 UT-26-X002 25,867

Pass-Through From Non-State Entities:Road Maintenance Indian Roads —

Duchesne County, Utah DOI,BIA 15.033 1544(001) 360,906

Subtotal – Department of Transportation 279,632,320 8,055,856

WORKFORCE SERVICES, DEPARTMENT OF

(FSP) Food Stamps SSI Cash Out USDA,FNS * 10.551 LOC 4937-2006/7 IS601843 2,157,542 (FSP) Food Stamps Benefits USDA,FNS * 10.551 LOC 4942-008006449S6008 132,330,274 (FSP) Food Stamps State Exchange USDA,FNS * 10.561 LOC 4942-2006/7 IS802643 5,490 (FSP) Food Stamps Accuracy Bonus USDA,FNS * 10.561 LOC 4942-2005IS251443 39,716 (FSP) Food Stamps Emp/Train 50% Partici. USDA,FNS * 10.561 LOC 4942-2006/7 IS252043 96,957 (FSP) Food Stamps Emp/Train 50% USDA,FNS * 10.561 LOC 4942-2006/7 IS251943 375,965 (FSP) Food Stamps Emp/Train 100% USDA,FNS * 10.561 LOC 4942-2006/7 IE251843 870,757 (FSP) Food Stamps Administration USDA,FNS * 10.561 LOC 4942-2006/7 IS251443 19,640,328 Bureau of Labor Statistics – LAUS City Claims DOL,BLS 17.002 91296 2,603 BLS – OES Wage Record Link Analysis DOL,BLS 17.002 91435 7,500 Bureau of Labor Statistics – MLS DOL,BLS 17.002 91256, 91257 27,712 Bureau of Labor Statistics – LAUS DOL,BLS 17.002 91226, 91227 86,683 Bureau of Labor Statistics – CES DOL,BLS 17.002 91216, 91217, 91316, 91367 158,380 Bureau of Labor Statistics – OES DOL,BLS 17.002 91236, 91237 208,117 ES 202 DOL,BLS 17.002 91246, 91247, 91316, 91367 307,442 ES 202 AAMC DOL,BLS 17.002 91316, 91367 638,988 Alien Labor Certification AG DOL 17.202 T-ES15726TX0 (147) Alien Labor Certification Non Ag 95 DOL 17.203 T-ES 14895TX0/15726TX0 88,538 (ES) Wagner/Peyser Employment Svc DOL * 17.207 T-ES 14895SJ0/15726VL0 & 4,349,105

T-ES14026ON0(ES) ALCATS Project Reporting DOL * 17.207 T-ES 13846QM0/13846XO0 74,040 (ES) WOTC DOL * 17.207 T-ES 14895TY0/15726WRO 88,819 (ES) One Stope LMI State Admin. DOL * 17.207 T-ES 14895SL0/15726VM0 410,629 (ES) ES Retirement (Trust) DOL * 17.207 T-E14895FTU0 811,893 (ES) Wagner/Peyser Employment Svc DOL * 17.207 REED ACT 5,326,650 Unemployment Insurance Operations DOL * 17.225 T-UI15828XF0, T-UI14464QD0,

T-UI15149TM 21,408,951 UI Contributions DOL * 17.225 VARIOUS (67,491) TRA Benefits DOL * 17.225 UI15149TZ/UI15828XM 904,761 State Funded Unemployment Expenditures UI DOL * 17.225 VARIOUS 98,663,384 Alternative TAA Program DOL * 17.245 UI15149UD0, UI15828XN0 85,962 Trade TAA Program DOL * 17.245 T-TA 13524NQ0/14409QP0 426,451 (WIA) Workforce Invest. Act Adult Program DOL,ETA * 17.258 VARIOUS 3,646,395 (WIA) Workforce Invest. Act Youth Program DOL,ETA * 17.259 VARIOUS 5,159,808 2,291,497 (WIA) UI Net / Interstate Connection DOL,ETA * 17.260 T-M644 78QE0/478PL0/78SL0 (3,171) (WIA) Workforce Invest. Act Dislocated Workers DOL,ETA * 17.260 VARIOUS 5,122,636 Workforce Innovation Initiative DOL,ETA 17.261 WR-15545TE-06-60 14,852 (ES) Disabled Veterans Outreach DOL * 17.801 T-E9565082DV, T-E9575082DV 490,229 (ES) Local Veterans Employment DOL * 17.804 T-E9565082LV, T-E9575082LV 550,180 Temporary Assistance for Needy Families DHHS,ACF * 93.558 G-0702UTTANF, G-0602UTTAN 64,901,549 5,569 Refugee Social Services DHHS,ACF 93.566 G-04/05/06/07 AAUT8115 497,442 Refugee Cash Medical Assistance DHHS,ACF 93.566 G-06/07 AAUT8100 1,549,503 (CC) Child Care Develop – Discretionary DHHS,ACF * 93.575 G-05/06/07 UTCCDF 21,279,290 Refugee Targeted Assistance DHHS,ACF 93.584 G-05/06-07 AUT10000 557,687 557,391 (CC) Child Care Develop – Mandatory/Match DHHS,ACF * 93.596 G-05/06/07 UTCCDF 27,303,797


61




Grant Name

PARIS Grant Colorado DHHS,ACF 93.647 G-90TA002201 1,337 PARIS Grant Oklahoma DHHS,ACF 93.647 G-90TA001901 1,337 PARIS Grant Montana DHHS,ACF 93.647 G-90TA002601 2,662 PARIS Grant Arizona DHHS,ACF 93.647 G-90TA003201 3,010 Title XX Social Services Block Grant–Basic DHHS,ACF 93.667 G-07UTSOSR 15,000

Subtotal – Department of Workforce Services 420,619,542 2,854,457

Subtotal – Primary Government 2,678,263,611 449,381,732

COMPONENT UNITS - COLLEGE AND UNIVERSITY

UTAH COLLEGE OF APPLIED TECHNOLOGY

Bridgerland Applied Technology College

(SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P063761 378,296

Subtotal – Bridgerland Applied Technology College 378,296

Davis Applied Technology College

(SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A067112 41,516 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A067112 21,446 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P063839 336,709 AmeriCorps Education Award CNS 94.006 VARIOUS 196

Subtotal – Davis Applied Technology College 399,867

Mountainland Applied Technology College

(SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P065818 7,797

Subtotal – Mountainland Applied Technology College 7,797

Ogden-Weber Applied Technology College

(SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A066314 91,152 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A066314 72,595 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P064239 448,933

Subtotal – Ogden/Weber Applied Technology College 612,680

Unitah Basin Applied Technology College

(SFA) Pell Grant Program Dept. of Educ. * 84.063 VARIOUS 68,305

Subtotal – Uintah Basin Applied Technology College 68,305

Subtotal – Utah College of Applied Technology 1,466,945 0

DIXIE COLLEGE

(SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064194 107,937 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A064194 204,296 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A050119 314,191 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A020614 353,644 (SFA) National SMART Grant Dept. of Educ. * 84.376 P376S062346 134,467 (TRIO) Upward Bound Dept. of Educ. * 84.047 P047A040666 326,831 (SFA) Pell Grant Program Dept. of Educ. * 84.063 VARIOUS 3,864,329


62




Grant Name

(SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062346 46,450 Veteran's Administration VA N/A VARIOUS 150

Subtotal – Dixie College 5,352,295 0

EASTERN UTAH, COLLEGE OF

(SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064192 69,660 Scholarship Endowment, Federal Expend. Dept. of Educ. 84.031 VARIOUS 161,324 Community-Based Job Training DOL,ETA 17.269 CB15976WP0 130,970 Title III Dept. of Educ. 84.031 P031A030080 355,921 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A064192 43,378 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P038A064192 42,094 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A050297 223,540 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A020583/060026 327,833 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A020606/060589 367,407 (TRIO) Upward Bound Dept. of Educ. * 84.047 P047A050427 472,097 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P062350 1,562,879 Nursing Workforce Diversity DHHS, HRSA 93.178 5 D19HP07721-01 192,697 Western Energy Training Center DOL,ETA N/A HG-15360-06-60 1,658,552

Subtotal – College of Eastern Utah 5,608,352 0

SALT LAKE COMMUNITY COLLEGE

Community Based Job Training Grants DOL 17.269 CB-15982-07-60-A-49 11,255 Education and Human Resources NSF 47.076 DUE-0402497 211,373 Small Business Development Centers SBA 59.037 VARIOUS 603,346 389,911 Brownfield Job Training Coop Agreements EPA 66.815 JT-97813101 109,287 (SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064220 286,322 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A064220 321,472 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 VARIOUS 109,173 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A020427/060409 315,995 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A020845 207,058 (SFA) Pell Grant Program Dept. of Educ. * 84.063 VARIOUS 11,291,022 Improvement of Education Dept. of Educ. 84.215 U215K050626 5,584 Projects with Industry Dept. of Educ. 84.234 VARIOUS 299,478 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062605 17,550 School and Community Based Programs CNS 94.004 03LHHUT001 7,211 Planning and Program Development CNS 94.007 VARIOUS 74,395

Pass-Through From Non-State Entities:Planning and Program Development —

Denver Options, Inc. CNS 94.007 VARIOUS 10,696 Improvement of Postsecondary Education —

Gadsden State Community College Dept. of Educ. 84.116 VARIOUS 6,387

Subtotal – Salt Lake Community College 13,887,604 389,911

SNOW COLLEGE

(SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064212 82,143 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A064212 95,441 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P038A064212 4,685 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A050435 319,248 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A020785 421,520 (TRIO) Upward Bound Dept. of Educ. * 84.047 P047A030734 359,770 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P062353 2,250,817 Plant Program DOI N/A CAA050013001 60,000 EPA Assistance EPA N/A NE97826401-0 3,000 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062353 1,500

Subtotal – Snow College 3,598,124 0


63




Grant Name

SOUTHERN UTAH UNIVERSITY

Rural Development Council USDA,FS 10.672 VARIOUS 150,145 USF Centre Expansion Project HUD 14.250 B-04-SP-UT-0798 50,410 Bryce Canyon Soundscapes DOI,NPS 15.904 VARIOUS 11,000 Bryce Canyon Night Skies DOI,NPS 15.904 VARIOUS 12,803 Shakespeare Antony and Cleopatra 2006 NFAH 45.024 06-3200-7134 20,000 (SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064213 166,045 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A064213 241,695 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P038A064213 22,784 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A050878 277,351 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A020377/060385 265,872 (TRIO) Upward Bound Program Dept. of Educ. * 84.047 P047A030982 454,464 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P062352 5,961,928 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062352 20,700 (SFA) National SMART Grant Dept. of Educ. * 84.376 P376S062352 445,882 Headstart Program DHHS 93.600 VARIOUS 2,868,504 USDA Wool Payment USDA N/A 748D434A637 269 Vetrans Reporting VA N/A VARIOUS 1,302 Mail Services USPS N/A 072368-96-X-0364 4,000 Wildlife Survey DOI,BLM N/A VARIOUS 4,201 Repository DOI,BLM N/A 49-03-GP-353 10,540 Midwest Shakespeare in Am. Communities NFAH N/A VARIOUS 45,000 Rural Development Council USDA N/A 05-DG-1046000-055 113,656

Pass-Through From Non-State Entities:Wayside Exhibit Design Cedar Breaks —

Northern Arizona University DOI N/A CSE35PX-01 (1,432)

Subtotal – Southern Utah University 11,147,119 0

UTAH, UNIVERSITY OF

Research Grants(R&D) Marine Fungi USDA * 10.961 5831487040 2,032 (R&D) Marine Invertebrate Symbionts USDA * 10.962 5831484038 3,138 (R&D) NCEP Regional Reanalysis DOC * 11.431 NA040AR4310077 74,380 (R&D) Basic and Applied Scientific Res. DOD * 12.300 VARIOUS 422,315 (R&D) Military Medical Research & Develop. DOD * 12.420 VARIOUS 227,173 (R&D) Basic and Scientific Research DOD * 12.431 VARIOUS 152,971 38,777 (R&D) Air Force Defense Research Sci. DOD * 12.800 VARIOUS 331,238 (R&D) Earthquake Hazards Reduction DOI,USGS * 15.807 VARIOUS 31,446 (R&D) Malaysia Dept. of State * 19.405 secaas02gr057jy1072220570h 10,566 (R&D) Engineering Grants NSF * 47.041 VARIOUS 856,450 74,692 (R&D) REU SUPP to 58501119 NSF * 47.047 I0B0516816 1,683 (R&D) Mathematical and Physical Sciences NSF * 47.049 VARIOUS 7,480,546 96,270 (R&D) Geosciences NSF * 47.050 VARIOUS 925,015 (315) (R&D) Computer and Information

Science and Engineering NSF * 47.070 VARIOUS 4,503,483 184,039 (R&D) Biological Sciences NSF * 47.074 VARIOUS 3,244,057 668,009 (R&D) Social, Behavioral, and

Economic Sciences NSF * 47.075 VARIOUS 313,301 (R&D) Polar Programs NSF * 47.078 VARIOUS 178,421 (R&D) International Science and Engineering NSF * 47.079 VARIOUS 38,267 (R&D) SCERP EPA * 66.034 VARIOUS 442,639 381,905 (R&D) Science To Achieve Results (STAR) R. EPA * 66.509 VARIOUS 61,991 (R&D) Science Financial Assistance Prgm. Dept. of Energy * 81.049 VARIOUS 633,775 (R&D) Bed Black Liquor Reformer Dept. of Energy * 81.079 DEFG2602NT41490 50,775 8,206 (R&D) Renewable Energy Research & Develop. Dept. of Energy * 81.087 VARIOUS 21,293 32,741 (R&D) Fossil Energy Research & Develop. Dept. of Energy * 81.089 VARIOUS 200,680 (R&D) Reactor Infrastructure and Ed. Support Dept. of Energy * 81.114 VARIOUS 70,193 (SFA)(R&D) College Work-Study Program Dept. of Educ. * 84.033 P033A064217 293,455 (R&D) COE: Scientific Core DHHS * 93.061 1P01CD000284-01 533,113 18,966


64




Grant Name

(R&D) Dexamethasone DHHS * 93.110 VARIOUS 250,199 135,886 (R&D) Biological Response to Environmental Health Hazards DHHS * 93.113 VARIOUS 634,475 (R&D) Enamel Demineralization DHHS * 93.121 5R01DE06569-19 56,369 (R&D) BRCA1 DHHS * 93.172 VARIOUS 4,539 (R&D) Research Related to Deafness and Communication Disorders DHHS * 93.173 VARIOUS 3,075,744 357,444 (R&D) Complementary & Alternative Medicine DHHS * 93.213 VARIOUS 748,235 29,854 (R&D) Healthcare Cost, Quality & Outcomes DHHS * 93.226 VARIOUS 494,548 103,457 (R&D) Mental Health Research Grants DHHS * 93.242 VARIOUS 1,527,711 9,534 (R&D) Drug Abuse Research Programs DHHS * 93.279 VARIOUS 2,096,818 221,411 (R&D) Investigations and Technical Asst. DHHS, CDC * 93.283 VARIOUS 479,491 161,697 (R&D) Technolog. Innovations to Improve Hlth DHHS * 93.286 VARIOUS 3,262,126 247,893 (R&D) Oral Chelators DHHS * 93.310 1R01AI074066-01 280,512 (R&D) Managing Infant Irritability DHHS * 93.361 VARIOUS 519,449 (R&D) Research Infrastructure DHHS * 93.389 VARIOUS 5,093,207 135,816 (R&D) Cancer Cause & Prevention Res. DHHS * 93.393 VARIOUS 8,518,634 232,650 (R&D) Cancer Detection and Diagnosis DHHS * 93.394 VARIOUS 606,585 (R&D) Cancer Treatment Research DHHS * 93.395 VARIOUS 4,219,980 856,158 (R&D) Cancer Biology Research DHHS * 93.396 VARIOUS 708,979 (R&D) Cancer Centers Support DHHS * 93.397 VARIOUS 739,949 (R&D) Cancer Control DHHS * 93.399 VARIOUS 191,756 (R&D) Reducing Cancer Disparities DHHS * 93.779 1A0CMS300067-01 253,173 82,174 (R&D) Heart & Vascular Diseases Res. DHHS * 93.837 VARIOUS 10,874,133 494,704 (R&D) Lung Diseases Research DHHS * 93.838 VARIOUS 4,261,982 240,620 (R&D) Blood Diseases and Resources DHHS * 93.839 VARIOUS 1,677,489 40,767 (R&D) Arthritis, Musculoskeletal and Skin Diseases Research DHHS * 93.846 VARIOUS 2,250,318 4,300 (R&D) Diabetes, Enocrinology & Metabolism DHHS * 93.847 VARIOUS 3,085,900 72,800 (R&D) Digestive Diseases and Nutrition DHHS * 93.848 VARIOUS 1,518,277 42,311 (R&D) Kidney Dis, Urology and Hematology DHHS * 93.849 VARIOUS 5,838,468 133,759 (R&D) Neurosciences and Neurological Dis. DHHS * 93.853 VARIOUS 8,617,371 541,562 (R&D) Allergy, Immunology & Transplant R. DHHS * 93.855 VARIOUS 3,544,972 182,112 (R&D) Microbiology & Infectious Diseases DHHS * 93.856 VARIOUS 600,774 158,856 (R&D) Biomedical and Research Training DHHS * 93.859 VARIOUS 17,545,218 488,287 (R&D) Child Health & Human Development DHHS * 93.865 VARIOUS 8,507,005 1,478,040 (R&D) Aging Research DHHS * 93.866 VARIOUS 3,710,883 512,606 (R&D) Vision Research DHHS * 93.867 VARIOUS 4,665,682 (R&D) Medical Library Assistance DHHS * 93.879 VARIOUS 18,332 (R&D) International Research DHHS * 93.989 VARIOUS 1,210,947 131,766 (R&D) Department of Agriculture USDA * N/A VARIOUS 59,655 (192) (R&D) Department of Commerce DOC * N/A VARIOUS 440,982 800 (R&D) Department of Defense DOD * N/A VARIOUS 1,513,714 419,486 (R&D) Department of the Interior DOI * N/A VARIOUS 269,151 (R&D) Department of Justice DOJ * N/A VARIOUS 24,606 2,109 (R&D) Department of Transportation DOT * N/A VARIOUS 73,225 (R&D) Nat'l. Aeronautics & Space Admin. NASA * N/A VARIOUS 784,457 21,126 (R&D) National Science Foundation NSF * N/A VARIOUS 1,906,712 112,964 (R&D) Construct Veritas SI * N/A SV474006 65,448 (R&D) SCERP Border Teen Pregnancy EPA * N/A XA83099401 11,398 (R&D) Department of Energy Dept. of Energy * N/A VARIOUS 6,165,183 234,468 (R&D) Counting and Recounting Procedures EAC * N/A E4019683EAC0552 50,048 (R&D) Department of Health & Human Svcs. DHHS * N/A VARIOUS 6,938,264 330,384

Non-Research GrantsPortereiko Fellowship USDA 10.206 20043530414931 824 Joint Fire Science Program USDA 10.652 06CA11046000612JSFP063131 20,505 PTFP DOC 11.550 VARIOUS 607,759 Acute Burn Care Telemedicine DOC 11.552 4960104009 52,107 NF Site DOD 12.420 W81XWH0610030 11,116 University of Utah Community O HUD 14.511 C0PCUT04625 155,803 Phacelia Agrillaceae DOI,USFWS * 15.615 1448601816J130 483 Urban and SEIS Monitoring DOI,USGS 15.807 04HQAG0014 452,227


65




Grant Name

UMNH Assistance DOI,NPS 15.929 Y1244040007 1,579,979 Low Income Taxpayer Clinic Treasury/IRS 21.008 VARIOUS 55,300 American Indian History NFAH 45.149 PA5079004 19,400 Museum Assessment Program NFAH,IMLS 45.302 IM0205009505 1 Conservation Assessment NFAH,IMLS 45.303 IC0405016705 3,136 Water Wise Utah NFAH,IMLS 45.312 LG4006019806 50,324 Engineering Grants NSF 47.041 VARIOUS 224,229 NSF Fellows NSF 47.047 DGE0238733 153,842 Mathematical and Physical Sciences NSF 47.049 VARIOUS 498,721 Biological Sciences NSF 47.074 VARIOUS 31,834 Social, Behavioral, and Economic Sciences NSF 47.075 VARIOUS 81,779 Education and Human Resources NSF 47.076 VARIOUS 874,539 (SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A054217/064217 614,712 NRC Fellowships Program Dept. of Educ. 84.015 VARIOUS 460,983 International Studies Global and Local Dept. of Educ. 84.016 P016A040007 31,608 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A054217/064217 916,813 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P033A064217 393,972 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A010889/050797 304,404 (TRIO) Upward Bound Dept. of Educ. * 84.047 P047A030332/070615 400,111 (SFA) Pell Grant Program Dept. of Educ. * 84.063 VARIOUS 12,888,014 Fund for the Imporvement of Education Dept. of Educ. 84.215 VARIOUS 224,806 Ciber Dept. of Educ. 84.220 VARIOUS 292 Indian Education – Special Programs Dept. of Educ. 84.299 VARIOUS 898,380 Spec. Ed–Research Children w Disabilities Dept. of Educ. 84.324 VARIOUS 83,194 Spec. Ed–Personnel Children w Disabilities Dept. of Educ. 84.325 VARIOUS 862,272 107,693 Child Care Access Means Parents in School Dept. of Educ. 84.335 P335A050094 135,582 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062349 86,425 (SFA) National SMART Grant Dept. of Educ. * 84.376 P376A062349 1,470,235 Utah Model AHEC Program DHHS 93.107 VARIOUS 242,520 188,543 Maternal and Child Health Consolidated DHHS 93.110 VARIOUS 394,480 85,657 Human Lung Cell Responses DHHS 93.113 5K25ES011281-05 171,911 Emergency Medical Services for Children DHHS 93.127 VARIOUS 2,146,025 Deafness and Communication Disorders DHHS 93.173 VARIOUS 170,669 Nursing Workforce Diversity DHHS 93.178 5D19HP02625 224,049 Healthcare Costs, Quality and Outcomes DHHS 93.226 VARIOUS 240,038 35,040 Projects of Regional & Natl. Significance DHHS 93.243 VARIOUS 456,378 Advanced Educational Nursing DHHS 93.247 VARIOUS 454,342 Poison Control DHHS 93.253 5H4BHS00008 149,636 Occupational Safety and Health Program DHHS 93.262 VARIOUS 1,084,354 Occup. Safety and Health Training Grants DHHS 93.263 VARIOUS 70,999 Enhanced RN Credentials DHHS 93.265 5D62HP01910 148,524 Drug Free Communities DHHS 93.276 VARIOUS 107,260 Methamphetamine Abuse DHHS 93.277 5K05DA00378-06 123,038 NRSA – Stacy Smeal DHHS 93.278 1F31DA017432-01A1 842 Drug Abuse and Addiction DHHS 93.279 VARIOUS 296,117 Technological Innovations to Improve Health DHHS 93.286 VARIOUS 188,930 Nursing Traineeships DHHS 93.358 2A10HP00083-07-00 105,000 Nurse Residency DHHS 93.359 5D64HP01666-03 43,999 National Institute of Nursing Research DHHS 93.361 VARIOUS 42,799 National Center for Research Resources DHHS 93.389 VARIOUS 2,015,145 Natural Products Seminar DHHS 93.393 1R13CA128082-01 574 Drug Delivery Symposium DHHS 93.395 1R13CA128063-01 11,000 Ewing's Sarcoma DHHS 93.396 5K08CA096755-07 115,838 Cancer Research Manpower DHHS 93.398 VARIOUS 1,112,497 Oncology Nursing DHHS 93.399 5R25CA093831-04 35,101 Child Welfare DHHS 93.648 VARIOUS 89,426 19,440 Heart and Vascular Diseases Research DHHS 93.837 VARIOUS 711,168 1,971 Lung Disease DHHS 93.838 VARIOUS 282,422 Non-Myeloablative Transplants DHHS 93.839 5K08HL067847-06 99,331 Arthritis Musculoskeletal & Skin Diseases DHHS 93.846 VARIOUS 167,422 NRSA Julianne Grose DHHS 93.847 1F32DK076413-01 17,415 IBD Susceptibility DHHS 93.848 5K23DK069513-03 123,164


66




Grant Name

Kidney Diseases, Urology and Hematology DHHS 93.849 VARIOUS 730,355 Neurosciences and Neurological Disorders DHHS 93.853 VARIOUS 604,528 Allergy, Immunology and Transplantation DHHS 93.855 VARIOUS 239,916 5,545 Microbiology & Infectious Diseases DHHS 93.856 VARIOUS 382,871 Biomedical Research and Training DHHS 93.859 VARIOUS 602,283 Population Research DHHS 93.864 VARIOUS 25,226 Child Health and Human Development DHHS 93.865 VARIOUS 2,788,146 716,261 Vision Research DHHS 93.867 VARIOUS 50,175 Medical Library Assistance DHHS 93.879 VARIOUS 1,516,140 26,224 Primary Care Training DHHS 93.884 VARIOUS 745,582 Physician Assistants Training Programs DHHS 93.886 5D57HP19123 1,370 Health Care Facilties DHHS 93.887 1C76HF02785-01-00 154,322 Utah Telehealth Network DHHS 93.888 1D1BTH03750-01 141,945 Faculty Development in Family Medicine DHHS 93.895 VARIOUS 9,721 Early Intervention HIV Disease DHHS 93.918 VARIOUS 938,465 Adolescent Family Life Demonstation Projects DHHS 93.995 VARIOUS 434,120 Visualizing History DOC N/A AB133F06SE5815 1,720 Peace Corps Recruitment Peace Corps N/A PC068093 9,566 Department of Agiculture USDA N/A VARIOUS 40,115 Institute of Museum and Library Services NFAH,IMLS N/A VARIOUS 126,394 Department of Energy Dept. of Energy N/A VARIOUS 149,268 NDNP Phase 1 NFAH N/A PJ5000305 178,642 Department of Veterans Affairs VA N/A VARIOUS 229,984 Dept. of Housing and Urban Development HUD N/A VARIOUS 297,952 Department of Labor DOL N/A VARIOUS 355,848 National Aeronautics and Space Admin. NASA N/A VARIOUS 420,032 121,786 National Science Foundation NSF N/A VARIOUS 541,121 Department of the Interior DOI N/A VARIOUS 704,354 Department of Transportation DOT N/A VARIOUS 878,329 416,584 Department of Defense DOD N/A VARIOUS 1,480,532 907,113 Department of Health and Human Services DHHS N/A VARIOUS 2,875,350 799,688

Pass-Through From Non-State Entities:Research Grants

(R&D) Coastal Zone Management Admin. —University of New Hampshire DOC * 11.419 VARIOUS 80,846

(R&D) High Density Mesonet Obs —Univ. Corp. Atmospheric Research DOC * 11.467 S0444697 1,181

(R&D) Basic and Applied Scientific Research —Ohio State University DOD * 12.300 P0RF00921713 (8,785) University of CA Los Angeles DOD * 12.300 P0190GBC15808 56,859

(R&D) Military Medical Research & Devlop. —University of Minnesota DOD * 12.420 M6636393101 43,173 University of Texas, Houston DOD * 12.420 5DAMD170310222 4,895

(R&D) Basic Scientific Reserach —University of California DOD * 12.431 KK4100 79,245 University of Pittsburgh DOD * 12.431 4030864 410,890

(R&D) Air Force Defense Research Sciences—Colorado Schools of Mines DOD * 12.800 00001040 31,652 Ohio State University DOD * 12.800 P0RF00960594 (3,468)

(R&D) COLD —Idaho State University DOD * 12.910 06348A 112,000

(R&D) Viper Tools —University of California Santa Barabara DOI * 15.000 KK5126 9,016

(R&D) Cheatgrass Habitat —University of California Berkeley DOI * 15.808 SA481010598PG 36,103

(R&D) National Aeronautics & Space Admin —University of Georgia NASA * 43.000 RR1751903504468 17,899 University of California NASA * 43.000 VARIOUS 41,719

(R&D) Snowpack Properties —University of Colorado Boulder NASA * 43.002 UCB1542602SP00000057625 14,102

(R&D) Engineering Grants —University of Kentucky Rsearch Found NSF * 47.041 46426501107 (517)


67




Grant Name

University of California Davis NSF * 47.041 0600031P018593 13,652 University of Michigan NSF * 47.041 F014268 130,779

(R&D) Mathematical & Physical Sciences —University of Colorado at Denver NSF * 47.049 1536145 98,490 University of Tennessee NSF * 47.049 0R464900103 85,697 University of Texas Brownsville NSF * 47.049 UTB0501 23,227

(R&D) Geosciences —Colorado State University NSF * 47.050 G30456 83,298 North Carolina State University NSF * 47.050 2004196401 21,839 Oregon Health and Science University NSF * 47.050 GSTCN001A7UTAH 32,313 Pennsylvania State University NSF * 47.050 3312UUNSF5702 5,424

(R&D) Infectious Disease Informatics —University of Arizona NSF * 47.070 IIS0428241 16,110

(R&D) Biological Sciences —University of Arizona NSF * 47.074 Y432674 161,674 University of Kansas NSF * 47.074 FY2005014 13,291 University of Missouri Columbia NSF * 47.074 C000061002 230,274

(R&D) Collaborative Research: Andrill —Ohio State University Res. Found. NSF * 47.078 GRT0000346460006275 344,799

(R&D) International Science & Engineering —US Civilian Research & Develop NSF * 47.079 VARIOUS 13,083

(R&D) SCERP —Arizona State University EPA * 66.034 05593 236,624 19,713

(R&D) Air Pollution Effects —Health Effects Institute EPA * 66.511 4729RFPA046053 6,559

(R&D) SOFC Generator —Versa Power Dept. of Energy * 81.069 PID2308086 135,408

(R&D) Conservation Research and Develop. —Brigham Young University Dept. of Energy * 81.086 020097 11,798 Ohio State University Dept. of Energy * 81.086 P0RF00905447 53,502

(R&D) Proton Conductors —Clemson University Dept. of Energy * 81.087 104975582192095335 138,655

(R&D) Fossil Energy Research & Develop. —New Mexico Institute of Mininig Dept. of Energy * 81.089 DSRP20 103,722 University of Kentucky Dept. of Energy * 81.089 VARIOUS 274,540 University of North Dakota Dept. of Energy * 81.089 567 (6,702) University of Arizona Dept. of Energy * 81.089 Y431394 107,824 Virginia Polytech Inst. Dept. of Energy * 81.089 VARIOUS 179,858 12,441

(R&D) WNSA —Oregon State University Dept. of Energy * 81.114 G0070AG 25,733

(R&D) Active Learning Exercises —Brigham Young University Dept. of Energy * 81.116 050143 3,016

(R&D) MCH Consolidated Programs —March of Dimes Birth Defects Found DHHS * 93.110 5U33MC001570600 74,250 University of California Davis DHHS * 93.110 VARIOUS 207,293

(R&D) EMS for Children —Washington University DHHS * 93.127 WU0567 (54)

(R&D) Genetic Counseling —Johns Hopkins University DHHS * 93.172 VARIOUS 97,353

(R&D) Deafness & Communication Disorders —Mount Sinai School of Medicine DHHS * 93.173 025500714609 19,102 Ohio State University Research DHHS * 93.173 60005617 29,150 University of Wisconsin Madison DHHS * 93.173 L332290 34,833

(R&D) Data Analysis for PCB —Research Fndn of SUNY DHHS * 93.208 1J057662240689 4,932

(R&D) CRC Screening–Primary Care —University of Illinois at Chicago DHHS * 93.261 494903E7007 4,893

(R&D) Occupational Safety and Health —University of MIssouri Rolla DHHS * 93.262 00098601 93,182 University of Pittsburgh DHHS * 93.262 1096143 67,487 Univ. of Winsconsin Milwaukee DHHS * 93.262 VARIOUS 283,913


68




Grant Name

(R&D) Children of Alcoholics —Research Foundation of SUNY DHHS * 93.273 10014061010777 (6,198)

(R&D) Drug Abuse and Addiction Research —National Development Res. Inst. DHHS * 93.279 45339 29,081 University of Colorado at Denver DHHS * 93.279 VARIOUS 75,851 University of Kentucky DHHS * 93.279 304806260007259 24,444

(R&D) CDC Investigations and Tech Asst. —Assoc of Teachers of Prevent Med DHHS * 93.283 TS0785 (116) Columbus Children's Research DHHS * 93.283 VARIOUS 36,117 Saint Louis University DHHS * 93.283 C305190001 18,614

(R&D) Technolog. Innovations to Imporve Hlth —Brigham and Womens Hospital DHHS * 93.286 VARIOUS 261,892 Cleveland Clinic Foundation DHHS * 93.286 015322281301 22,914 University of No Carolina DHHS * 93.286 534590 9,360 University of Michigan DHHS * 93.286 F014714 80,490 University of Washington DHHS * 93.286 VARIOUS 38,772

(R&D) Nursing Research —Fox Chase Cancer Center DHHS * 93.361 FCCC1640305 112,111 University of Illinois at Chicago DHHS * 93.361 0411 24,177

(R&D) Computational Biology —University of California DHHS * 93.389 VARIOUS 45,935

(R&D) Cancer Cause & Prevention Research —Fred Hutchinson Cancer Res Ctr DHHS * 93.393 VARIOUS 40,453 Johns Hopkins University DHHS * 93.393 83014027833 11,728 Northwestern Unviersity DHHS * 93.393 0600370FK181261 53,426

(R&D) Cancer Detection and Diagnosis —Washington University St Louis DHHS * 93.394 VARIOUS 859,672

(R&D) Cancer Treatement Research —Fred Hutchinson Cancer Research Ctr. DHHS * 93.395 0410531404S0872 28,969 National Childhood Cancer Found. DHHS * 93.395 15429 17,509 University of Illinois at Chicago DHHS * 93.395 0411PAF2005065020500 164,089

(R&D) Colon Cancer Screening —University of Colorado at Denver DHHS * 93.399 N0FY04024007 16,009

(R&D) Nociceptors in Persistent Pain —University of Pittsburgh DHHS * 93.583 1113521 39,232

(R&D) Heart & Vascular Diseases Res. —Baylor College of Medicine DHHS * 93.837 22616UTAH 36,084 Brigham & Womens Hospital DHHS * 93.837 VARIOUS 92 Cleveland Clinic Foundation DHHS * 93.837 R01HL070231 48,696 Duke University DHHS * 93.837 04SCNIH1061 94,868 LDS Hospital DHHS * 93.837 R01 HL071878-01A2 172,825 University of Alabama DHHS * 93.837 T0412130030 15,456 University of California DHHS * 93.837 1553GDC264 79,799 University of California Davis DHHS * 93.837 SUB07001197 27,150 University of Colorado at Denver DHHS * 93.837 P01HL48013 3,283 University of Medicine & Dentistry DHHS * 93.837 R01HL070137 62,236

(R&D) Lung Diseases —Axon Medical Inc. DHHS * 93.838 2408020 1,794 Brighams & Womens Hospital DHHS * 93.838 BWH700462 626 Childrens Hospital Philadelphia DHHS * 93.838 VARIOUS (6,269) Educational Development Center DHHS * 93.838 5352 9,316 Oregon State University DHHS * 93.838 P0221AA 37,425 University of Kentucky DHHS * 93.838 46925705547 15,485 University of Pittsburgh DHHS * 93.838 00021211122341 3,984

(R&D) Blood Diseases and Resources —University of CA San Francisco DHHS * 93.839 3621SC 6,462 Dartmouth College DHHS * 93.839 5310095700 14,958

(R&D) Arthritis, Musculoskeletal & Skin —Hospital Special Surgery NY DHHS * 93.846 VARIOUS 35,306 University of Iowa DHHS * 93.846 VARIOUS 31,210 University of Pittsburgh DHHS * 93.846 1087141 75,297


69




Grant Name

(R&D) Diabetes Endocrinology Metabolism —George Washington University DHHS * 93.847 VARIOUS 133,819 University of Minnesota DHHS * 93.847 Q6437111404 3,569 University of Arkansas DHHS * 93.847 VARIOUS 100,517 University of Texas SW Med Ctr DHHS * 93.847 GM0701230 273,145

(R&D) Digestive Diseases And Nutrition —University of California Irvin DHHS * 93.848 20031153 10,241 University of Pittsburgh DHHS * 93.848 106027 6,191

(R&D) Kidney Diseases, Urology, Hemotology —Cleveland Clinic Foundation DHHS * 93.849 VARIOUS 104,142

(R&D) Neurosciences and Neurological —Colorado State University DHHS * 93.853 G46022 24,529 Columbia University DHHS * 93.853 R01NS045294 11,403 Georgetown University DHHS * 93.853 RX4265032UTAH (1,096) Mount Sinai School of Medicine DHHS * 93.853 COMBIRX69244P0SM9154389 66,591 Rutgers University DHHS * 93.853 1943 101,944 Tourette Syndrome Association DHHS * 93.853 PRIMER01NS4002404 293 University of Kentucky DHHS * 93.853 VARIOUS 33,233 University of California San Diego DHHS * 93.853 P010218584 38,058 University of Colorado at Denver DHHS * 93.853 VARIOUS 3,236 University of Florida DHHS * 93.853 VARIOUS 10,241 University of Pittsburgh DHHS * 93.853 1084241 70,323 University of Texas SW Med Ctr DHHS * 93.853 GM0401212 1,640 Yale University School of Medicine DHHS * 93.853 VARIOUS 34,570

(R&D) Robust T-Cell Immunity —Blood Center of SE Wisconsin DHHS * 93.855 81148 100,881

(R&D) Microbiology & Infectious Disease —Colorado State University DHHS * 93.856 VARIOUS 795,941 Duke University DHHS * 93.856 139508132600 204,025 Idaho Technology Inc. DHHS * 93.856 PID2502008 26,605 University of California DHHS * 93.856 KK5145 140,025 University of Massachusetts DHHS * 93.856 6048859RFS200122 54,653 University of Washington DHHS * 93.856 176857 50,159

(R&D) Biomedical Research —Idaho Technology Inc. DHHS * 93.859 VARIOUS 348,248 Oregon Health and Science University DHHS * 93.859 VARIOUS 62,468 University of Wisconsin Madison DHHS * 93.859 P638772144MZ82 143,651

(R&D) Molecular Mechanisms —University of California San Francisco DHHS * 93.864 3821SC 3,116

(R&D) Child Health & Human Development —Brigham and Womens Hospital DHHS * 93.865 155501 34,475 Childrens Hospital Washington DHHS * 93.865 79280412 18,942 Childrens Mercy Hospital & Clinic DHHS * 93.865 050007 23,105 University of Iowa DHHS * 93.865 1000541068 44,318 University of Michigan DHHS * 93.865 VARIOUS 29,051 University of Washington DHHS * 93.865 275670 7,873

(R&D) Aging Research —California Pacific Med. Ctr. Res. DHHS * 93.866 2803204S019 50,164 N Cal Institute for Research & Education DHHS * 93.866 WEINER000854 52,257 University of Medicine and Dentistry DHHS * 93.866 R01AG20132 18,445 University of Tennessee DHHS * 93.866 AG18416 49,862

(R&D) Vision Research —Johns Hopkins University DHHS * 93.867 VARIOUS 89,176 University of Cincinnati DHHS * 93.867 SRS20573 227,638 University of Minnesota DHHS * 93.867 S4856207101 48,858 University of Texas at Houston DHHS * 93.867 VARIOUS 10,557

(R&D) Venous Thromboembolism —University of Vermont DHHS * 93.869 11612 12,296

(R&D) Post-Doctoral Supplement —Brigham and Womens Hospital DHHS * 93.879 101605 816


70




Grant Name

(R&D) Department of Defense —Aerospace Testing Alliance DOD * N/A ATA0606 11,314 Electro Biology Inc. DOD * N/A PID2502235 210,459 Hampton University DOD * N/A W911NF0610321 82,895 IAVO Research and Scientific DOD * N/A VARIOUS 20,239 Iowa State University DOD * N/A 4212591 1,867 James Gergory Assoc. DOD * N/A JGA0205UU (70) Johns Hopkins University DOD * N/A 908164 2,424,807 935,336 Ohio State University Research DOD * N/A RF01058039 75,695 Pennsylvania State University DOD * N/A 3226UUUSA0002 25,046 Reaction Engineering Int. DOD * N/A 45001 (9,987) Silicon Graphics Inc. DOD * N/A 30035933 833 Southern Methodist University DOD * N/A G000753 6,471 TDA Research Inc. DOD * N/A UTAH0601 37,500 Terahertz Device Corp. DOD * N/A VARIOUS 11,733 The Geneva Foundation DOD * N/A S2006USAMRMC04 124,617 Universal Technology Corp. DOD * N/A 06S508024C1 144,381 University of Pittsburgh DOD * N/A VARIOUS 89,523 University of Texas at Brownsville DOD * N/A UTB0502 1,783 Visual Influence DOD * N/A VISTTR805 3,452

(R&D) Arms Testbed —Telcordia Technologies Inc. DOI * N/A 20001539 19,044

(R&D) Preformulation Studies —Conrad Dept. of State * N/A MC07447 44,160

(R&D) Department of Transportation —North Dakota State University DOT * N/A VARIOUS 199,356 Split Engineering Inc. DOT * N/A PID10002092 854

(R&D) Nat'l. Aeronautics & Space Admin —Jet Propulsion Lab NASA * N/A 1228646 189,439 Space Telescope Science Institute NASA * N/A HSTG01054309A 3,771

(R&D) National Science Foundation —Arizona State University NSF * N/A KMD52762238SUB 756 Chemica Techonologies LLC NSF * N/A 0450618 57,298 Incorporated Research Inst Seismology NSF * N/A 48004 75,894 Materials and Systems Research NSF * N/A 200701 9,607 Northern Illinois University NSF * N/A 80521 61,966 Optema Development Corp NSF * N/A PID2412030 19,327 Purdue University NSF * N/A 501122101 7,523 Texas A&M University NSF * N/A 206F001736F001792 (3) UNAVCO Inc. NSF * N/A 045397505 28,704 University Corp. for Atmospheric Res. NSF * N/A S0657985 9,343 University of Guam NSF * N/A 0646896 2,579 University of Rochester NSF * N/A 413638G 33,547

(R&D) Environmental Protection Agency —Health Effects Institute EPA * N/A 4741RFA051B061 94,659 70,440

(R&D) Department of Energy —American Iron and Steel Institute Dept. of Energy * N/A TRP99530403C 139,431 Automotive Composites Consortium Dept. of Energy * N/A 061619 34,364 Battelle Science & Technology Dept. of Energy * N/A VARIOUS 139,562 FERMI National Accelerator Labs Dept. of Energy * N/A 563065 224 Lawrence Berkely National Lab Dept. of Energy * N/A VARIOUS 207,546 Lawrence Livermore National Lab Dept. of Energy * N/A VARIOUS 3,895,167 130,679 Los Alamos National Lab Dept. of Energy * N/A VARIOUS 113,218 National Renewable Engergy Lab Dept. of Energy * N/A XXL54420509 197,371 138,880 Pacific NW National Lab Dept. of Energy * N/A 1066518938 10,718 Sandia National Labs Dept. of Energy * N/A VARIOUS 32,518 ERIEZ Manufacturing Company Dept. of Energy * N/A PID2404100 11,138 Esmerelda Energy Company Dept. of Energy * N/A PID2406087 (6,429) ETC Group Dept. of Energy * N/A PID2509024 3,343 Golder Associates Dept. of Energy * N/A DEFG2602NT154514 1,377 Materials and Systems Research Dept. of Energy * N/A VARIOUS 74,722


71




Grant Name

New Mexico State University Dept. of Energy * N/A 707582874H 95,031 Purevision Technology Inc. Dept. of Energy * N/A VARIOUS 29,058 Reaction Engineering Int. Dept. of Energy * N/A 2404004 56,882 Therochem Recovery International Dept. of Energy * N/A 100001540 41,983 US Automotive Materials Partnership Dept. of Energy * N/A 061470 89,489 Washington Savannah River Company Dept. of Energy * N/A AC493990 255,781 97,625

(R&D) Health and Human Services —ACIONT Inc. DHHS * N/A VARIOUS 3,320 Association for Prevention Teaching DHHS * N/A PID2506127 4,110 Beaumont Hospital DHHS * N/A 100152952 (10,427) Blood Center of SE Wisconsin DHHS * N/A HHSN266200500032C 39,851 Booz-Allen-Hamilton Inc. DHHS * N/A VARIOUS 85,687 Brigham and Womens Hospital DHHS * N/A 155501 (621) Brigham Young University DHHS * N/A 040126 22,702 California Pacific Med. Ctr. Res. DHHS * N/A 2803204S019 (447) Carblyan Biosurgery Inc DHHS * N/A PID2408026 8,407 Childrens Hospital Boston DHHS * N/A 0000096566 (5,266) Childrens Mercy Hospital Kansas DHHS * N/A 040012 1,441 Cleveland Clinic Foundation DHHS * N/A VARIOUS 29,067 Clever Systems Inc DHHS * N/A PID2505066 28,329 Constella Group Inc. DHHS * N/A GENELINK328310011 22,576 El Spectra LLC DHHS * N/A P006009 22,102 GVD Corp. DHHS * N/A 10001942 25,415 Idaho Technology Inc. DHHS * N/A 2402136 17,936 IHC LDS Hospital DHHS * N/A VARIOUS 119,082 Jackson Laboratory DHHS * N/A VARIOUS 33,316 La Jolla Institute Allergy & Immunology DHHS * N/A 1P01AI58105 246,180 Massachusetts General Hospital DHHS * N/A VARIOUS 1,957 MIMOSA Acoustics Inc. DHHS * N/A PID2404120 59,515 National Childhood Cancer Found. DHHS * N/A VARIOUS 169,343 New York Blood Center DHHS * N/A 3027756 36,436 Northern California Institute Research DHHS * N/A 1R01NS045085 21,058 Oregon Health and Science University DHHS * N/A GPRC00605BUTAH 52,325 Oregon State University DHHS * N/A P0207AA 32,138 Polymer Technology DHHS * N/A 060403 6,492 Purdue University DHHS * N/A 21010000401500700470207006 12,738 Queensland Institute of Medical Reseach DHHS * N/A PID10001226 26,938 Saint Louis University DHHS * N/A 304032 19,275 Scripps Research University DHHS * N/A 573996 9,487 Spectrotek LC DHHS * N/A PID9711006 165,154 University of No Carolina at Chapelhill DHHS * N/A UNC535000 14,341 University of Texas DHHS * N/A U10EY12471M0D5CENTER26 4,243 Vestan Inc. DHHS * N/A 01 82,225 Winprobe Corp DHHS * N/A VARIOUS 127,526

Non-Research GrantsEarthscope —

UNAVCO NSF 47.050 EAR031854906 1 Teaching Sedimentary Geology —

College of William and Mary NSF 47.076 UU1210 31,124 New Jersey Caring Schools Incl. —

Rutgers University Dept. of Educ. 84.215 3062 3,155 Leadership Preparation —

Oregon State University Dept. of Educ. 84.325 ED068AA 25,131 Gear Up —

Granite School District Dept. of Educ. 84.334 04009 38,917 Maternal and Child Health Consolidated —

Mountain States Genetic Foundatn DHHS 93.110 10002615 142,190 University of Alaska Anchorage DHHS 93.110 P0324594 7,734 University Arizona Health Science DHHS 93.110 V970602 11,453 University of Colorado at Denver DHHS 93.110 FY06003004/07003004 56,933

Predicting Cervical Spine Injury —Washington University St Louis DHHS 93.127 VARIOUS 19,458


72




Grant Name

AIDS Education and Training—Univeristy of Colorado DHHS 93.145 VARIOUS 147,755

Neural Adaptation - Toad Fish —Mt. Sinai School of Medicine DHHS 93.173 025500714609 44,620

Drug Abuse Research Programs —National Development Res. Inst. DHHS 93.279 VARIOUS 49,113 Virginia Commonwealth University DHHS 93.279 PT096151SC100142 67,045

Complications of Hemophilia —University of Colorado DHHS, CDC * 93.283 VARIOUS 67,184

Cancer Treatment —American College of Surgeons Onocology — DHHS 93.395 SITE381 1,449 John Wayne Cancer Insititute DHHS 93.395 CA29605 35,241 National Childhood Cancer Foundation DHHS 93.395 VARIOUS 30,946

Cancer Control —Natl. Surgical Adjuvant Breast Bowel Project DHHS 93.399 VARIOUS 48,713

Heart and Vaccular Disease —National Marrow Donor Program DHHS 93.837 00012430 25,157 University of Miami DHHS 93.837 66263A 585

Extramural Nuerosciences Disorders—Childrens Hospital Medical Center DHHS 93.853 CHMC509 44,413 Mayo Clinic Rochester DHHS 93.853 2R01NS03998706 5,833

Transgeneration Growth —University of California San Francisco DHHS 93.865 4110SC 127,823

Health Library Enhancement —University of Oklahoma DHHS 93.879 5G08LM007877 11,986

Department of Defense —Academy of Applied Science DOD N/A W911NF04010001 23,222 Kennametal Inc DOD N/A PID2509022 89,968 Progeny Systems Corp DOD N/A PSC0069 14,882 Southern Methodist University DOD N/A G000686 14,877 University of Alabama Birmingham DOD N/A W81XWH0510615 9,000

Department of the Interior —Center for Plant Conservation DOI N/A VARIOUS 6,889

Visions —Colors of Success Inc. DOL N/A 10001278 28,239

Department of State —International Research & Exchanges Board Dept. of State N/A VARIOUS 61,461

Rural Area Seat —Injury Prevention Wyoming DOT N/A PID2402103 19

Natl Foundation on the Arts and Humanities —Utah Humanities Council NFAH N/A VARIOUS 19,101

Range Creek Fremont —University of Arizona NSF N/A Y432190 38,614

Department of Energy — Sandia National Laboratories Dept. of Energy N/A VARIOUS 42,868

Department of Education —Centro De La Familia De Utah Dept. of Educ. N/A PID2403012 11,798 Mathematica Dept. of Educ. N/A 613604069 46,515

Department of Health and Human Svcs —ACIONT Inc. DHHS N/A 1R43DK0603080 20,290 American College of Radiology DHHS N/A U10CA21661 100,293 American College Surgeons Oncology DHHS N/A VARIOUS 60,029 American Med Student Assoc Fndn. DHHS N/A PID2312059 25,040 Applied Medical Visualizations DHHS N/A 10001458 3,869 Benaroya Research Institute DHHS N/A 3215.05 (50) Childrens Hospital Washington DHHS N/A 74140404 36,425 Childrens Mercy Hospital Kansas DHHS N/A STUDYEXHIBIT0201 2,464 Duke University DHHS N/A 116941 14,694 EMMES Corp. DHHS N/A HHSN260200500007C 1,148 George Washington University DHHS N/A TRIALNETSITE502 14,004 Institute for Genomic Research DHHS N/A VARIOUS 50,616 Intl. Development and Resources DHHS N/A IDR26305PBN0018GSLC0001 51,819


73




Grant Name

Intl. Society of Travel Medicine DHHS N/A PID2312124 802 Intragraphix LLC DHHS N/A PID2505100 8,398 Johns Hopkins University DHHS N/A M40076720602000 125 Mayo Clinic Rochester DHHS N/A PID2507134 2,203 Mountain States Genetic Foundation DHHS N/A 10002614 32,900 National Youth Sports Corp. DHHS N/A 06053 12,251 New England Research Inc. DHHS N/A VARIOUS 20,105 R&D Systems DHHS N/A 10003218 82,862 Research Triangle Institute DHHS N/A P014508SSUB2552U7899 (613) Rural EMS & Trauma Technical Assoc. DHHS N/A REMSTTACC0NTRACT 16 St. Louis University DHHS N/A 208141039 104,685 Salt Lake County, Utah DHHS N/A AL04517C 29,809 Southwest Oncology Group DHHS N/A PID9809121 91,272 University of Alabama Birmingham DHHS N/A 060059 31,357 University of Cincinnati DHHS N/A CEL420 32 University of Michigan DHHS N/A 3000673010 16,394 University of Oklahoma DHHS N/A 20042161CACCTC30348 597 Virginia Commonwealth University DHHS N/A 521401P0P110724 (5,858) Visualshare DHHS N/A 10002171 23,435 Walsh Group DHHS N/A PID2310103 1,802

Fellow K. V. Nguyen —Vietnam Education Foundation Other N/A F0619M 55,114

Subtotal – University of Utah 229,288,972 14,557,558

UTAH STATE UNIVERSITY

Research Grants(R&D) Natl. Institute on Disability & Rehab Dept. of Educ. * 84.133 VARIOUS 51,059 (R&D) State Grants for Assistive Technology Dept. of Educ. * 84.224 VARIOUS 62,796 (R&D) Ed Research, Develop & Dissemination Dept. of Educ. * 84.305 R305M050003(051368) 257,770 (1,559) (R&D) Special Ed–Personnel Preparation Dept. of Educ. * 84.325 VARIOUS 1,542 (R&D) Special Ed–Personnel Preparation Dept. of Educ. * 84.325 H325D040065 (041553) 145,439 (R&D) Special Ed–Tech & Media Services Dept. of Educ. * 84.327 VARIOUS 1,692 1,505 (R&D) Demo Project to Ensure Students with Disabilities Receive Higher Ed Dept. of Educ. * 84.333 VARIOUS 66,055 (R&D) Food Safety and Inspection Service USDA * N/A VARIOUS 14,021 (R&D) Valles Caldera Trust USDA * N/A VARIOUS 23,577 (R&D) Foreign Agriculture Service USDA * N/A VARIOUS 35,420 22,325 (R&D) Rural Development USDA * N/A VARIOUS 79,211 (R&D) Forest Service USDA * N/A 06-JV-11221667-213 (070043) 100,097 (R&D) Forest Service USDA * N/A 06-VT-11041930-057 (070198) 107,130 (R&D) Cooperative State Research Svc. USDA * N/A 2004-51130-03121 (041753) 120,579 (R&D) Cooperative State Research Svc. USDA * N/A 2001-52103-11215 (011310) 126,862 (R&D) Research and Development USDA * N/A VARIOUS 134,244 112,497 (R&D) Animal & Plant Health Inspection Svc USDA * N/A 07-7449-0042(070272) 141,980 (R&D) Cooperative State Research Svc. USDA * N/A 2006-34371-17033 (061713) 142,601 (R&D) Agriculture Research Services USDA * N/A 59-5428-4-351(041449) 148,630 (R&D) Animal & Plant Health Inspection Svc USDA * N/A VARIOUS 157,845 (R&D) Cooperative State Research Svc. USDA * N/A 2006-34530-17329 (070091) 173,329 (R&D) Research and Development USDA * N/A 2005-35205-15431(041703) 176,969 (R&D) Cooperative State Research Svc. USDA * N/A F061100 187,862 (R&D) Cooperative State Research Svc. USDA * N/A 2006-34552-17561 (061775) 192,614 (R&D) National Resources Conservation Svc USDA * N/A VARIOUS 208,869 (9,392) (R&D) Cooperative State Research Svc. USDA * N/A F072000 210,475 (R&D) Cooperative State Research Svc. USDA * N/A 2003-38640-13140 (035135) 225,366 (R&D) Cooperative State Research Svc. USDA * N/A F061000 226,839 (R&D) Animal & Plant Health Inspection Svc USDA * N/A 07-7400-0470(CA)(070239) 227,738 (R&D) Cooperative State Research Svc. USDA * N/A 2005-34552-15828 (051629) 292,651 (R&D) National Resources Conservation Svc USDA * N/A 69-8D43-6-05 (070087) 328,514 (R&D) Cooperative State Research Svc. USDA * N/A 2006-34570-17134 (061668) 370,568 (R&D) Cooperative State Research Svc. USDA * N/A 2005-38640-15900 (051687) 372,393


74




Grant Name

(R&D) Agriculture Research Services USDA * N/A VARIOUS 439,525 (R&D) Cooperative State Research Svc. USDA * N/A 2004-38640-14398 (041535) 456,234 (R&D) Forest Service USDA * N/A VARIOUS 518,486 40,911 (R&D) Cooperative State Research Svc. USDA * N/A F071100 590,852 (R&D) Cooperative State Research Svc. USDA * N/A 2006-34526-17001 (061686) 647,011 (R&D) Agriculture Research Services USDA * N/A 58-3625-4-121 675,558 (R&D) Cooperative State Research Svc. USDA * N/A 2006-38880-03509 (061631) 783,434 (R&D) Cooperative State Research Svc. USDA * N/A F071000 848,071 (R&D) Cooperative State Research Svc. USDA * N/A VARIOUS 2,142,774 1,241,679 (R&D) Natl. Oceanic and Atmospheric Admin. DOC * N/A VARIOUS 4,678 (R&D) Air Force Research Laboratory (NM) DOC * N/A VARIOUS 37,445 (R&D) Natl. Oceanic and Atmospheric Admin. DOC * N/A 50-SPNA-1-00037 137,393 (R&D) Natl. Oceanic and Atmospheric Admin. DOC * N/A DG133E06CQ0079 T0002 244,643 (R&D) National Institute of Standards & Tech. DOC * N/A 70NANB6H6145 359,766 (R&D) Natl. Oceanic and Atmospheric Admin. DOC * N/A DG133E06CQ0079 T0001 393,061 (R&D) Navy Research and Development DOD * N/A N66001-00-1-8909 (20,256) (R&D) Missile Defense Agency DOD * N/A HQ0006-00-D-0006 D.O. 7 (13,581) (R&D) Missile Defense Agency DOD * N/A HQ0006-00-D-0006 D.O. 12 (1,420) (R&D) Missile Defense Agency DOD * N/A HQ0006-02-2-0001-0006 (1,329) (R&D) Missile Defense Agency DOD * N/A HQ0006-02-2-0001-0007 (153) (R&D) Navy Research and Development DOD * N/A N00173-02-D-2003 D3O.0002 5 (R&D) Navy Research and Development DOD * N/A N00173-3-01-G014 20,275 (R&D) Missile Defense Agency DOD * N/A HQ0006-032-2-0001-0011 24,020 (R&D) Missile Defense Agency DOD * N/A HQ0006-05-D-0005-0012 26,086 (R&D) Missile Defense Agency DOD * N/A HQ0006-05-D-0005-0011 33,156 (R&D) Missile Defense Agency DOD * N/A HQ0006-02-2-0001-0007 39,718 (R&D) Navy Research and Development DOD * N/A VARIOUS 39,903 (R&D) Navy Research and Development DOD * N/A GS04T05DBP020/ GS-23F-0046 43,894 (R&D) Navy Research and Development DOD * N/A N00173-05-P-2019 51,289 (R&D) National Geospatial-Intelligence Agency DOD * N/A VARIOUS 52,154 (R&D) Department of Defense DOD * N/A VARIOUS 74,563 2,324 (R&D) Navy Research and Development DOD * N/A N00014-06-1-0820 (061707) 78,826 (R&D) Army Research and Development DOD * N/A VARIOUS 80,479 (R&D) AF Research and Development DOD * N/A FA9550-05-1-0482 129,564 (R&D) Missile Defense Agency DOD * N/A HQ0006-05-D-0005-0006 152,783 (R&D) Navy Research and Development DOD * N/A N00014-07-1-0053 (070108) 168,019 (R&D) AF Research and Development DOD * N/A FA9550-06-1-0217 (061442) 172,770 (R&D) AF Research and Development DOD * N/A VARIOUS 265,318 27,029 (R&D) Missile Defense Agency DOD * N/A HQ0006-05-D-0005-0001 324,054 (R&D) Navy Research and Development DOD * N/A N00173-02-D-2003 D.O.003 348,051 (R&D) AF Research and Development DOD * N/A FA8819-06-C-0003 380,721 (R&D) AF Research and Development DOD * N/A F19628-03-C-0058 406,332 (R&D) Missile Defense Agency DOD * N/A HQ0006-05-D-0005-0010 447,363 (R&D) AF Research and Development DOD * N/A FA8718-06-C-0001 545,468 (R&D) Missile Defense Agency DOD * N/A HQ0006-00-D-0006 D.O. 19 613,734 (R&D) Army Research and Development DOD * N/A W911W6-06-C-0008 660,302 (R&D) AF Research and Development DOD * N/A FA8819-06-C-0004 744,326 (R&D) Missile Defense Agency DOD * N/A HQ0006-05-D-0005-0008 2,159,297 (R&D) Navy Research and Development DOD * N/A N00173-02-D-2003 D3O.0005 2,670,827 (R&D) Navy Research and Development DOD * N/A N00173-02-D-2003 D3O.0006 8,411,836 (R&D) Bureau of Reclamation DOI,BOR * N/A 021034 (5,680) (R&D) Bureau of Reclamation DOI,BOR * N/A 051346 (2,625) (R&D) Bureau of Reclamation DOI,BOR * N/A 973183 (1425 97 FC 40 21560) (1,238) (R&D) Bureau of Reclamation DOI,BOR * N/A 070643 2,731 (R&D) Bureau of Reclamation DOI,BOR * N/A 075060 5,298 (R&D) Bureau of Reclamation DOI,BOR * N/A 051562 5,703 (R&D) Bureau of Reclamation DOI,BOR * N/A 041032 12,725 (R&D) Bureau of Reclamation DOI,BOR * N/A 06FC602168 31,426 31,426 (R&D) Bureau of Indian Affairs DOI,BIA * N/A VARIOUS 76,093 (R&D) U.S. Fish and Wildlife Service DOI,USFWS * N/A VARIOUS 79,645 (R&D) Bureau of Reclamation DOI,BOR * N/A 061113 85,146 (R&D) Bureau of Reclamation DOI,BOR * N/A 061087 85,758


75




Grant Name

(R&D) Bureau of Reclamation DOI,BOR * N/A 070137 92,522 (R&D) Geological Survey DOI,USGS * N/A 997-RU-01555 WO 49 (021248) 122,838 (R&D) Bureau of Indian Affairs DOI,BIA * N/A CMKOE040002(041101) 153,115 (R&D) Bureau of Reclamation DOI,BOR * N/A 05FC402423 168,311 168,311 (R&D) Geological Survey DOI,USGS * N/A 05WRAG0034 (061079) 196,216 (R&D) Geological Survey DOI,USGS * N/A 01HQAG0140 / 01140HS009 229,654 (R&D) Geological Survey DOI,USGS * N/A VARIOUS 309,930 11,768 (R&D) Bureau of Land Management DOI,BLM * N/A FAA010017 TASK ORDER 45 337,381 (R&D) National Park Service DOI,NPS * N/A VARIOUS 342,764 (R&D) Bureau of Land Management DOI,BLM * N/A VARIOUS 511,668 3,855 (R&D) Education and Cultural Affairs Dept. of State * N/A VARIOUS 3,070 (R&D) Department of Transportation DOT * N/A VARIOUS 32,225 (R&D) Research & Special Programs Admin. DOT * N/A DTRT06-G-0040 (061238) 260,137 (R&D) National Aeronautic & Space Admin NASA * N/A NAS 1-02053 (2,966) (R&D) Marshall Space Flight Center NASA * N/A VARIOUS 2 (R&D) National Aeronautic & Space Admin NASA * N/A NAGS-5374 7 (R&D) Dryden Flight Research Center NASA * N/A VARIOUS 64 (R&D) National Aeronautic & Space Admin NASA * N/A NAG-1-03005 4,770 (R&D) National Aeronautic & Space Admin NASA * N/A NAGS-5189 18,590 (R&D) National Aeronautic & Space Admin NASA * N/A NNJ04HG03G 24,775 (R&D) National Aeronautic & Space Admin NASA * N/A NNG04WC23G 26,710 (R&D) Johnson Space Center NASA * N/A VARIOUS 32,897 (R&D) National Aeronautic & Space Admin NASA * N/A VARIOUS 76,519 (R&D) National Aeronautic & Space Admin NASA * N/A NNG05GA62G 86,655 (R&D) Stennis Space Center NASA * N/A VARIOUS 97,404 (R&D) Goddard Space Flight Center NASA * N/A NNG05GJ48G (041591) 159,566 (R&D) Goddard Space Flight Center NASA * N/A NNG04GN63G (041163) 162,467 (R&D) National Aeronautic & Space Admin NASA * N/A NAG- 9-1284 166,886 (R&D) Goddard Space Flight Center NASA * N/A NNG06GE34G (061586) 242,541 (R&D) National Aeronautic & Space Admin NASA * N/A NNG05HY21C 251,387 (R&D) National Aeronautic & Space Admin NASA * N/A NNG06CA23D/GS23F0046P 295,503 (R&D) Ames Research Center NASA * N/A VARIOUS 329,469 (R&D) Goddard Space Flight Center NASA * N/A VARIOUS 358,983 14,729 (R&D) Stennis Space Center NASA * N/A NNS04AB23G (051395) 384,358 (R&D) National Aeronautic & Space Admin NASA * N/A NNG06GA47G 451,029 (R&D) National Aeronautic & Space Admin NASA * N/A NNX06AB32G 955,843 (R&D) National Aeronautic & Space Admin NASA * N/A NAS-1-00071 1,401,237 (R&D) Directorate for Computer/Info Sci/Eng NSF * N/A VARIOUS (90) (R&D) Office of Intn'l. Science & Engineering NSF * N/A VARIOUS 370 (R&D) Directorate for Geosciences NSF * N/A VARIOUS 949 (R&D) Directorate for Math & Physical Scien. NSF * N/A VARIOUS 2,981 (R&D) Directorate for Biological Sciences NSF * N/A VARIOUS 19,620 (R&D) Directorate for Social, Behavioral, Econ. NSF * N/A VARIOUS 22,945 (R&D) Directorate for Engineering NSF * N/A VARIOUS 90,331 (R&D) National Science Foundation NSF * N/A ATM-0536876 (051793) 104,612 (R&D) Directorate for Engineering NSF * N/A CTS-0521621 (051476) 104,695 (R&D) Directorate for Computer/Info Sci/Eng NSF * N/A IIS-0552758 (061132) 105,648 (R&D) National Science Foundation NSF * N/A IBN-0346539 (034179) 110,287 (R&D) National Science Foundation NSF * N/A ATM-0408592 (041247) 111,972 (R&D) National Science Foundation NSF * N/A REC-0133246 (021024) 117,512 (R&D) National Science Foundation NSF * N/A DMI-0522908 (051509) 119,598 (R&D) National Science Foundation NSF * N/A IOB-0518423 (051448) 119,898 (R&D) National Science Foundation NSF * N/A 0434892 (041589) 121,970 (R&D) Directorate for Education & Human R. NSF * N/A 0554440 (061203) 122,075 (R&D) National Science Foundation NSF * N/A CCF-0404208 (041167) 134,673 (R&D) National Science Foundation NSF * N/A DMS-0413653 (041309) 137,598 (R&D) National Science Foundation NSF * N/A IIS-0610221 142,387 (R&D) Directorate for Geosciences NSF * N/A ATM-0533543 (051697) 143,855 (R&D) National Science Foundation NSF * N/A 0522634 (051503) 144,352 (R&D) National Science Foundation NSF * N/A PD 04-7381 (051453) 236,206 (R&D) Directorate for Education & Human R. NSF * N/A 0532895 (051661) 258,913 (R&D) National Science Foundation NSF * N/A SBE-0244922 (0340800) 571,582


76




Grant Name

(R&D) Directorate for Education & Human R. NSF * N/A VARIOUS 831,943 733,411 (R&D) Directorate for Education & Human R. NSF * N/A DRL-0426421/ESI-0426421 851,646 (R&D) National Science Foundation NSF * N/A VARIOUS 1,711,254 197,503 (R&D) Environmental Protection EPA * N/A X7-97830101 (051144) 133,107 (R&D) Environmental Protection EPA * N/A R83059401 (021161) 173,625 (R&D) Environmental Protection EPA * N/A VARIOUS 195,749 (5,128) (R&D) Department of Energy Dept. of Energy * N/A DE-FC02-04ER54798 (041511) 108,019 (R&D) Sandia National Laboratory Dept. of Energy * N/A VARIOUS 150,703 (R&D) Department of Energy Dept. of Energy * N/A DE-FC07-05ID14670 (041760) 182,654 (R&D) Department of Energy Dept. of Energy * N/A DE-FG48-05R810736 (051650) 196,971 (R&D) Department of Energy Dept. of Energy * N/A VARIOUS 255,801 22,980 (R&D) Admin. on Children, Youth & Families DHHS * N/A VARIOUS 8,373 (R&D) Institute Neurological Disorders Strokes DHHS * N/A VARIOUS 27,779 (R&D) Institute on Alcohol Abuse/Alcoholism DHHS * N/A VARIOUS 57,582 (R&D) Maternal and Child Health Bureau DHHS * N/A VARIOUS 59,577 (R&D) Institute of Environmental Health Sci. DHHS * N/A VARIOUS 63,575 (R&D) Institute on Deafness Comm. Disorders DHHS * N/A VARIOUS 69,409 (R&D) Health Resources & Services Admin. DHHS * N/A VARIOUS 69,571 26,000 (R&D) National Institute of Health DHHS * N/A VARIOUS 69,609 (R&D) Centers for Disease Control & Prevent. DHHS * N/A VARIOUS 79,109 (R&D) Institute of Child Health & Human D. DHHS * N/A 2RO1GM051805(041455) 111,471 (R&D) Centers for Disease Control & Prevent. DHHS * N/A U59/CCU824603-01 (051428) 129,468 (R&D) Institute of Mental Health DHHS * N/A 1K01MH066297 (031008) 150,878 (R&D) National Center for Injury Prevention DHHS * N/A 5 R01 CE000498-03 (041530) 151,763 (R&D) Institute on Deafness Comm. Disorders DHHS * N/A 2 R01 DC000341-18 (051004) 175,876 (R&D) Institute of Child Health & Human D. DHHS * N/A 2RO1GM059087(035284) 176,917 (R&D) National Institute of Health DHHS * N/A 5 R01 MH072621-02 (051308) 178,229 (R&D) Admin. on Children and Families DHHS * N/A 90YF0058/02 (051914) 194,890 (R&D) Institute Neurological Disorders Strokes DHHS * N/A NSO29204 (024391) 204,300 (R&D) Admin. on Children, Youth & Families DHHS * N/A 90YF0050/03 (041684) 219,768 (R&D) Institute of Child Health & Human D. DHHS * N/A VARIOUS 235,374 27,258 (R&D) Institute of General Medical Sciences DHHS * N/A 5R01GM47297-10 / GM047297 248,320 (R&D) Institute of Child Health & Human D. DHHS * N/A 5RO1DC002507-07(034002) 259,123 (R&D) National Institute of Health DHHS * N/A HHSN266200500036C/N01-AI-5 324,266 (R&D) Institute of Allergy and Infectious Dis. DHHS * N/A VARIOUS 500,657 481,153 (R&D) Institute on Aging DHHS * N/A 1R01AG21136-01 (24127) 527,902 85,868 (R&D) Institute of Allergy and Infectious Dis. DHHS * N/A N01-AI-30048 (041109) 932,697 (R&D) Institute of Allergy and Infectious Dis. DHHS * N/A N01-AI-15435 (014029) 2,141,519 (R&D) Department of Homeland Security DHS * N/A VARIOUS 35,657 33,750 (R&D) Department of Homeland Security DHS * N/A VARIOUS 175,659 (R&D) Department of Homeland Security DHS * N/A VARIOUS 596,676 (R&D) Agency for International Development AID * N/A VARIOUS 267,332 267,315

Non-Research Grants(SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 VARIOUS 636,442 International Studies and Foreign Language Dept. of Educ. 84.016 VARIOUS 94,153 (SE) Special Education Grants to States Dept. of Educ. 84.027 VARIOUS 22,932 22,932 (SFA) College Work-Study Program Dept. of Educ. * 84.033 VARIOUS 534,987 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P038A064218 107,198 (TRIO) – Student Support Services Dept. of Educ. * 84.042 P042A020890(011102) 262,608 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P052351(051519) 56,989 (SFA) Pell Grant Program Dept. of Educ. * 84.063 P063P062351(061617) 14,241,802 State Student Initiative Grants Dept. of Educ. 84.069 VARIOUS 318,000 Improvement of Postsecondary Education Dept. of Educ. 84.116 VARIOUS 94,303 Improvement of Postsecondary Education Dept. of Educ. 84.116 P116B041212 (041516) 130,981 Rehabilitation Long-Term Training Dept. of Educ. 84.129 H129B050003 (051633) 109,227 Rehabilitation Long-Term Training Dept. of Educ. 84.129 H129B040005 (041165) 143,586 Rehabilitation Long-Term Training Dept. of Educ. 84.129 H129W050002 (051657) 175,048 Graduate Assist. in Areas of National Need Dept. of Educ. 84.200 VARIOUS 186,081 950 State Grants for Assistive Technology Dept. of Educ. 84.224 VARIOUS 122,106 State Grants for Assistive Technology Dept. of Educ. 84.224 H224A060044 (061407) 336,217 Rehabilitation Training General Training Dept. of Educ. 84.275 H129B050003 (051849) 334,719


77




Grant Name

Research in Special Education Dept. of Educ. 84.324 VARIOUS 238 Special Ed–Personnel Preparation Dept. of Educ. 84.325 H325N020079-04 (021160) 107,511 Special Ed–Personnel Preparation Dept. of Educ. 84.325 VARIOUS 138,359 Special Ed – Technical Assit. and Dissmin. Dept. of Educ. 84.326 H326X040039 (051073) 187,863 Special Ed – Technical Assit. and Dissmin. Dept. of Educ. 84.326 H326R040006 (041579) 1,147,985 Special Ed–Tech & Media Services Dept. of Educ. 84.327 H327A040096 (041584) 129,247 Special Ed–Tech & Media Services Dept. of Educ. 84.327 H327A050088 (051721) 222,241 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062351 107,684 (SFA) National SMART Grant Dept. of Educ. * 84.376 P376S062351 1,999,235 National Writing Project Dept. of Educ. 84.928 VARIOUS 37,641 Bear Lake National Wildlife Refuge DOI N/A VARIOUS 120 Directorate for Engineering NSF N/A VARIOUS 510 Environmental Protection EPA N/A VARIOUS 976 Army Research and Development DOD N/A VARIOUS 1,353 Admin. on Developmental Disabilities DHHS N/A VARIOUS 4,536 National Institute of Health DHHS N/A VARIOUS 10,000 10,000 Housing and Urban Development HUD N/A VARIOUS 12,534 Natl. Assoc. of Service & Conservation Corps CNS N/A VARIOUS 15,040 Federal Highway Administration DOT N/A VARIOUS 17,301 Air Force Research and Development DOD N/A VARIOUS 17,658 Maternal and Child Health Bureau DHHS N/A VARIOUS 18,750 Institute of Museum and Library Services NFAH,IMLS N/A VARIOUS 19,138 Admin. on Children, Youth & Families DHHS N/A VARIOUS 28,674 Department of Justice DOJ N/A VARIOUS 31,097 1,578 National Resources Conservation Service USDA N/A VARIOUS 33,642 Bureau of Indian Affairs DOI,BIA N/A VARIOUS 46,137 Ames Research Center NASA N/A VARIOUS 46,783 Animal & Plant Health Inspection Service USDA N/A VARIOUS 60,402 Forest Service USDA N/A VARIOUS 62,206 Directorate for Education & Human Resources NSF N/A VARIOUS 77,558 Research and Development USDA N/A VARIOUS 89,816 National Science Foundation NSF N/A VARIOUS 100,987 Risk Management Agency USDA N/A 06-IE-0833-0183-E (061770) 105,799 Department of Justice DOJ N/A 2004-FW-AX-K031(041489) 108,996 Cooperative State Research Service USDA N/A 2005-47001-03205 (051688) 112,465 National Park Service DOI,NPS N/A VARIOUS 117,386 Cooperative State Research Service USDA N/A F075000 120,100 Cooperative State Research Service USDA N/A 2002-38640-11763 (024264) 127,241 Cooperative State Research Service USDA N/A 2002-41590-01384 (024220) 137,644 Bureau of Land Management DOI,BLM N/A VARIOUS 139,187 Risk Management Agency USDA N/A VARIOUS 147,106 Agency for International Development AID N/A VARIOUS 147,730 417 Administrative Operations DHHS N/A HHSP23320072400IC (070042) 163,733 Economic Development Administration DOC N/A 05-01-04089 ('035359) 174,893 Bureau of Indian Affairs DOI,BIA N/A CMKOE060003/D00320R6057 179,340 Administration for Children and Families DHHS N/A VARIOUS 184,779 141,488 Animal & Plant Health Inspection Service USDA N/A 06-7400-0600(CA)(061141) 184,805 Foreign Agricultural Service USDA N/A VARIOUS 191,705 Bureau of Indian Affairs DOI,BIA N/A SMKOE050718 (061131) 197,504 Bureau of Land Management DOI,BLM N/A JSA-025007(031021) 205,724 Cooperative State Research Service USDA N/A 41100 (F064000) 206,964 Institute of Child Health & Human Development DHHS N/A 2 R01 GM051805 (041455) 211,270 Cooperative State Research Service USDA N/A 2006-51150-03477 (061653) 212,833 Administration for Children and Families DHHS N/A 90FE9129 (061879) 214,831 National Science Foundation NSF N/A DEB 0540973 (051612) 225,078 Admin. on Developmental Disabilities DHHS N/A 90DN0207/01 (051090) 228,439 Cooperative State Research Service USDA N/A F077000 239,837 Cooperative State Research Service USDA N/A 2005-51150-02301 (051620) 243,196 Directorate for Education & Human Resources NSF N/A EHR-0233382 (031058) 301,614 Federal Highway Administration DOT N/A X68040015 (041597) 307,503 Small Business Administration SBA N/A SBAHQ-04-I-0015(041607) 321,747


78




Grant Name

Health Resources and Services Admin. DHHS N/A U42MC06891 (061271) 344,406 Administrative Operations DHHS N/A VARIOUS 346,839 313,053 Administration for Children and Families DHHS N/A 90YD0203/01 (061245) 480,834 Administration for Children and Families DHHS N/A 90DD0559/05 (061570) 505,702 Maternal and Child Health Bureau DHHS N/A 1 U52MC04391-01-00 (051322) 640,827 Cooperative State Research Service USDA N/A F074000 1,240,995 Cooperative State Research Service USDA N/A VARIOUS 1,425,617 619,074


(R&D) Ed Research, Devlp & Dissemination —University of Toledo Dept. of Educ. * 84.305 VARIOUS 61,019

(R&D) Research in Special Education —Arc of the United States Dept. of Educ. * 84.324 VARIOUS 7,769

(R&D) Special Ed–Tech. Asst. & Dissem. —University of Oregon Dept. of Educ. * 84.326 VARIOUS 60,974

(R&D) National Resources Conservation SvcFarm Pilot Project Coord., Inc. USDA * N/A VARIOUS 66,631

(R&D) Animal & Plant Health Inspection Svc —Mississippi State University USDA * N/A VARIOUS 9,039

(R&D) Research and Development —Dairy Management Inc USDA * N/A VARIOUS 13,247 North Dakota State University USDA * N/A VARIOUS 4,853 Oregon State University USDA * N/A VARIOUS 22,457

(R&D) Cooperative State Research Svc. —Colorado State University USDA * N/A VARIOUS 55,394 Dee's Incorporated USDA * N/A VARIOUS 3 Hansen Energy & Environmental LLC USDA * N/A VARIOUS (296) Michigan State University USDA * N/A VARIOUS 14,026 Ohio State University USDA * N/A VARIOUS 40,489 Oregon State University USDA * N/A VARIOUS (1,727) Purdue University USDA * N/A VARIOUS 8,911 The Welding Research Council, Inc USDA * N/A VARIOUS 16,218 University of California-Davis USDA * N/A VARIOUS 66,379 University of Minnesota USDA * N/A VARIOUS 10,850 University of Nevada - Reno USDA * N/A VARIOUS 72,674 Washington State University USDA * N/A VARIOUS 8,216

(R&D) Natl. Institute of Standards & Tech. —KT Consulting, Inc. DOC * N/A VARIOUS 21,711

(R&D) AF Research and Development —Aerospace Engineering Spectrum DOD * N/A VARIOUS 17,782 CH2M HILL DOD * N/A VARIOUS 3,418 EarthTech DOD * N/A VARIOUS (187) Micro Stat Systems, Inc DOD * N/A VARIOUS 21,068 Multimedia Data Services Corporation DOD * N/A VARIOUS 991 Northrop Grumman DOD * N/A VARIOUS 10,481 Science Application International Corp DOD * N/A VARIOUS 25,898 Select Engineering Services DOD * N/A VARIOUS 13,314 State University of New York DOD * N/A VARIOUS 153 SVT Associates Inc DOD * N/A VARIOUS 24,682 Taitech, Inc DOD * N/A VARIOUS 4,699 URS Corporation DOD * N/A VARIOUS 4,644 The Aerospace Corporation DOD * N/A VARIOUS (333) Ball Aerospace DOD * N/A VARIOUS 58,025 CRAFT Technology DOD * N/A VARIOUS 7,865 Fairchild Imaging DOD * N/A VARIOUS 39,204 L-3 Communications DOD * N/A VARIOUS 114,924 Lockheed DOD * N/A VARIOUS 1,961,834 MicroSat Systems DOD * N/A VARIOUS 34,913 Missile Defense Agency DOD * N/A VARIOUS 290,613 MRC DOD * N/A VARIOUS 181,094 Northrop Grumman DOD * N/A VARIOUS 271,846


79




Grant Name

Phillips Lab DOD * N/A VARIOUS 399,758 Raytheon DOD * N/A VARIOUS 30,360 Sensing Strategies, Inc DOD * N/A VARIOUS 267,316 Spectral Sciences, Inc. DOD * N/A VARIOUS 209,007

(R&D) Navy Research and Development —China Lake DOD * N/A VARIOUS 13,489 Geo Trans DOD * N/A VARIOUS 190,897 Lidar Pacific Corporation DOD * N/A VARIOUS 527,395 Lockheed DOD * N/A VARIOUS 17,128 Missille Defense Agency DOD * N/A VARIOUS 1,803,248 Rayteeon DOD * N/A VARIOUS 268,021

(R&D) Department of Defense —Lidar Pacific Corporation DOD * N/A VARIOUS 7,097 Mission Research Corporation DOD * N/A VARIOUS 80,070 Karybu (05S079) DOD * N/A VARIOUS 889 Westfield Fellowship (06S065) DOD * N/A VARIOUS 199,706 WASPS (07S004) DOD * N/A VARIOUS 474,254 Ball Aerospace DOD * N/A VARIOUS 77,018 Fairchild Imaging DOD * N/A VARIOUS 15,604 General Dynamics DOD * N/A VARIOUS 7,938 Georgia Tech DOD * N/A VARIOUS 16,060 Isis Pharmaceuticals, Inc DOD * N/A VARIOUS (762) Raytheon DOD * N/A VARIOUS 20,389 Superior Jig, Inc DOD * N/A VARIOUS 4,024

(R&D) Army Research and Development —Georgia Institute of Technology DOD * N/A VARIOUS 7,688 Intellivis Incorporated DOD * N/A VARIOUS 468 Owen Ayres and Association DOD * N/A VARIOUS 123,616 The Nature Conservancy DOD * N/A VARIOUS 3,303 Rockwell Scientific DOD * N/A VARIOUS 39,048

(R&D) Geological Survey —University of Arizona DOI,USGS * N/A VARIOUS 6,397 University of Southern California DOI,USGS * N/A VARIOUS 5,000

(R&D) Bureau of Indian Affairs —University of Arizona DOI,BIA * N/A VARIOUS 817

(R&D) Burearu of Reclamation —Wyoming Game and Fish Department DOI,BOR * N/A Agreement 165104 3,437

(R&D) National Park Service —University of Vermont DOI,NPS * N/A VARIOUS 5,543 University of Wyoming DOI,NPS * N/A VARIOUS 2,100

(R&D) Department of Transportation —University of Idaho DOT * N/A VARIOUS 10,881

(R&D) Federal Highway Administration —Multimedia Data Services Corp. DOT * N/A VARIOUS 232,864

(R&D) Nat'l. Aeronautic & Space Admin —Aerospace corporation NASA * N/A VARIOUS 46,971 California Space Grant Foundation NASA * N/A VARIOUS 5,867 HyPerComp Engineering, Inc NASA * N/A VARIOUS 83,943 Johns Hopkins University NASA * N/A VARIOUS 72,758 NorthWest Research Associates, Inc NASA * N/A VARIOUS 35,903 SETI Institute NASA * N/A VARIOUS (4,244) University of Texas - Austin NASA * N/A VARIOUS 29,665 JPL NASA * N/A VARIOUS 16,952,814 Missle Defence Agenc NASA * N/A VARIOUS 432,672 AIM-SOFIE (03S030) NASA * N/A VARIOUS 1,383,711 Ball Aerospace NASA * N/A VARIOUS 138,992 GATS, Inc. NASA * N/A VARIOUS 46,626 Hamilton Sundstrand NASA * N/A VARIOUS 123,283 ITT Industries NASA * N/A VARIOUS 17,824

(R&D) Goddard Space Flight Center —Hampton University NASA * N/A VARIOUS 71,750


80




Grant Name

(R&D) Directorate for Biological Sciences —Colorado State University NSF * N/A VARIOUS 77,811 Indiana University NSF * N/A VARIOUS 1,390 University of Puerto Rico NSF * N/A VARIOUS 7,718

(R&D) National Science Foundation —CUAHSI NSF * N/A VARIOUS 19,484 American Institute of Biological Sci NSF * N/A VARIOUS 24,905 Brigham Young University NSF * N/A VARIOUS 45,854 Castlerock Engineering NSF * N/A VARIOUS 16,252 Civilian Research and Development Fnd NSF * N/A VARIOUS 4,659 Inland Northwest Research Alliance Inc NSF * N/A VARIOUS 28,481 Intl Continental Scientific Drilling P NSF * N/A VARIOUS 812 Marine Biological Lab-Wood Hold NSF * N/A VARIOUS 10,289 MicroSat Systems, Inc NSF * N/A VARIOUS 4,079 Mosaic ATM, Inc NSF * N/A VARIOUS 6,927 The National Academies NSF * N/A VARIOUS 350 University of Connecticut NSF * N/A VARIOUS 13,798 University of N Carolina at Greensboro NSF * N/A VARIOUS 36,990 University of Puerto Rico NSF * N/A VARIOUS 11,121 University of Texas-Austin NSF * N/A VARIOUS 42,068 University of Vermont NSF * N/A VARIOUS 13,727 University of Virginia NSF * N/A VARIOUS 42,626 University of Washington NSF * N/A VARIOUS 10,513 Wavelength Electronics Inc NSF * N/A VARIOUS 4,208

(R&D) Environmental Protection —Aqua Terra Consultants EPA * N/A VARIOUS (358) Awwa Research Foundation EPA * N/A VARIOUS 78,413 Bear River Commission EPA * N/A VARIOUS 115,205 North Wind, Inc EPA * N/A VARIOUS 7 Texas AandM University EPA * N/A VARIOUS 8,138 Idaho Counties EPA * N/A VARIOUS 10,323

(R&D) Research and Development —Battelle Energy Alliance, LLC Dept. of Energy * N/A VARIOUS 15,128 Brigham Young University Dept. of Energy * N/A VARIOUS 78,823 Condfederated Tribes Umatilla Indian Res Dept. of Energy * N/A VARIOUS 16,421 Dynamic Tubular Systems, Inc Dept. of Energy * N/A VARIOUS 30,331 Inland Northwest Research Alliance Inc Dept. of Energy * N/A VARIOUS 85,533 University of Nevada - Reno Dept. of Energy * N/A VARIOUS 80,963

(R&D) National Institute on Health —Baylor University DHHS * N/A VARIOUS 12,229 Colorado State University DHHS * N/A VARIOUS 285,098 Duke University DHHS * N/A VARIOUS 1,444,765 University of Michigan DHHS * N/A VARIOUS 29,480 University of Tennessee DHHS * N/A VARIOUS 38,393 University of Texas-Austin DHHS * N/A VARIOUS 113,245

(R&D) National Eye Instititute —Castlerock Engineering DHHS * N/A VARIOUS 13,651

(R&D) Institute Deafness Comm. Disorders —Univ. of California-Berkeley DHHS * N/A VARIOUS (130)

(R&D) Dept. of Health and Human Services —University of New Hampshire DHHS * N/A VARIOUS 69,961

(R&D) National Center on Birth Defects —Assoc of Univ Ctr on Disabilities DHHS * N/A VARIOUS 83,656 National Center on Birth Defec DHHS * N/A VARIOUS (21,030)

(R&D) Institute on Drug Abuse —University of California, Davis DHHS * N/A VARIOUS 6,643

(R&D) Department of Homeland Security —Jackson and Tull DHS * N/A VARIOUS 11,435

(R&D) Agency for International Develop. —University of Wyoming AID * N/A VARIOUS 12,188 The Nature Conservancy AID * N/A VARIOUS 7,582 University of California, Davis AID * N/A VARIOUS 144,541


81




Grant Name

Non-Research Grants(SE) Special Ed Grants to States —

Nebraska Dept. of Education Dept. of Educ. 84.027 VARIOUS 16,901 State of New Mexico, Dept. of Ed. Dept. of Educ. 84.027 VARIOUS 18,248

(TRIO) Upward Bound —Ute Indian Tribe Dept. of Educ. * 84.047 VARIOUS 108,542

Improvement of Postsecondary Education —San Diego State University Dept. of Educ. 84.116 VARIOUS 1,055 UGA Research Foundation, Inc. Dept. of Educ. 84.116 VARIOUS 18,661

Centers for Independent Living —Independent Living Research Utilization Dept. of Educ. 84.132 VARIOUS 73,723

Drug-Free Schools and CommunitiesAlpine School District Dept. of Educ. 84.184 VARIOUS 214,105

Fund for Improvement of Education —Ute Indian Tribe Dept. of Educ. 84.215 VARIOUS 51,428

Research in Special Education —University of Hawaii Dept. of Educ. 84.324 VARIOUS 3,627

Food Safety and Inspection Service —Association of Food & Drug Officials USDA N/A VARIOUS 5,514

Cooperative State Research Service —Auburn University USDA N/A VARIOUS 104,583 Colorado State University USDA N/A VARIOUS 62,618 Kansas Institutions of Higher Educatn USDA N/A VARIOUS 16,438 Kansas State University USDA N/A VARIOUS 8,808 University of California-Davis USDA N/A VARIOUS 1,116 University of Wyoming USDA N/A VARIOUS 7,525 Washington State University USDA N/A VARIOUS 28,617

Agriculture Research Services —Colorado State University USDA N/A VARIOUS 38

Animal & Plant Health Inspection Svc —Colorado State University USDA N/A VARIOUS 4,359 Mississippi State University USDA N/A VARIOUS 35,839 Montana State University USDA N/A VARIOUS 14,627 South Dakota State University USDA N/A VARIOUS 9,743

Research and Development —Kansas State University USDA N/A VARIOUS 8,005 Texas AandM University USDA N/A VARIOUS 75,330

Natl. Oceanic and Atmospheric Admin.Chesapeake Research Consortium DOC N/A VARIOUS 6,094

Dept. of Housing and Urban Development —Provo City Redevelopment Agency HUD N/A VARIOUS 6,838

Bureau of Indian Affairs —Johnson County Comm Coll 2002 DOI,BIA N/A VARIOUS 832

Bureau of Justice Assistance —Boys and Girls Club of Cache Valley DOJ N/A VARIOUS (24)

Department of Transportation —Illinois Institute of Technology DOT N/A VARIOUS 1,947

Envrionmental Protection Agency —Aqua Terra Consultants EPA N/A VARIOUS 18,684

Research and Development —Inland Northwest Research Alliance Inc. Dept. of Energy N/A VARIOUS 61,156

Department of Health and Human Services —Oregon Health and Science Univ DHHS N/A VARIOUS 2,484

Department of Community Services —Pacific Service Center DHHS N/A VARIOUS 5,629 Utah Commission on Volunteers DHHS N/A VARIOUS 19,352

Health Resources and Services Admin. —Oregon Health & Science University DHHS N/A VARIOUS 24,411 University of Arizona DHHS N/A VARIOUS 4,351


82




Grant Name

Agency for International Develop. —Association Liason Office AID N/A VARIOUS 17,761 Academy for Educational Development AID N/A VARIOUS 677

Subtotal – Utah State University 122,993,284 4,647,010

UTAH VALLEY STATE COLLEGE

National Inst. of Standards & Technology DOC 11.611 70NANB5H1142 813,283 National Science Foundation NSF 47.074 DBI-0447301 26,517 (SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064219 984,451 Title III Student Success Retention Dept. of Educ. 84.031 PO31A060252 370,738 1988 Scholarship Endowment Grant Dept. of Educ. 84.031 PO31G80105 17,346 1990 Scholarship Endowment Grant Dept. of Educ. 84.031 PO31G00018 93,862 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A064219 1,227,593 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P037Y054219 30,582 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A050863 219,687 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A020762 258,963 (TRIO) Upward Bound Dept. of Educ. * 84.047 P047A031157 319,242 (SFA) Pell Grant Program Dept. of Educ. * 84.063 VARIOUS 16,408,305 (TRIO) Educational Opportunity Center Dept. of Educ. * 84.066 P066A020251 225,681 FIPSE Directed Grants–County Jail Project Dept. of Educ. 84.116 P116Z050285 22,409 FIPSE Directed Grants–Turning Point Dept. of Educ. 84.116 P116Z040168 36,244 FIPSE Directed Grants–Single Parent Pgrms Dept. of Educ. 84.116 P116Z040166 84,509 Projects with Industry Dept. of Educ. 84.234 H234R050178 206,451 Gear-Up Dept. of Educ. 84.334 P334S050019 1,397,319 Child Care Access Means Parents in School Dept. of Educ. 84.335 P335A050435 189,703 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062493 66,325 (SFA) National SMART Grant Dept. of Educ. * 84.376 P376S5062493 1,126,446 Suicide Prevention Initiative DHHS 93.243 1H79SM057872-01 24,274 Endangered Species Monitoring DOI,BLM N/A VARIOUS 25,002 Polulations DOI,BLM N/A VARIOUS 22,042 Smithsonian Chandra General Observer NASA N/A G04-5172A 6,094 Terrorism Training DHS N/A VARIOUS 2,882 Sleeping Rainbow Ranch DOI,NPS N/A VARIOUS 80,035 Forensic Science DOJ,OJP N/A 2005-DD-BX-1116 453

Pass-Through From Non-State Entities:National Science Foundation —

Northern Kenturcky University NSF N/A NKU 2006-122-4-20460 10,268 Improvement of Postsecondary Education —

Coastline Community College Dept. of Educ. 84.116 U-7819.9.00.8860 42,297 National Institutes of Health # 06-0188 —

Brigham Young University DHHS N/A 1 R01 CA098138-01A2 4,143 Army Corp of Engineers —

The Nature Conservancy DOD N/A 60106 6,134 US Fish and Wildlife Service —

The Nature Conservancy DOI 15.632 MPO0518B06 2,090

Subtotal – Utah Valley State College 24,351,370 0


83




Grant Name

WEBER STATE UNIVERSITY

Research Grants(R&D) AG Research – Basic and Applied USDA * 10.001 04-CS-11041563-33 & 7,680

06-CS-11041430-013(R&D) Migratory Bird Conservation DOI,FWS * 15.647 601817G368 8,619 (R&D) Outdoor Recreation Acquisition DOI,NPS * 15.916 J1330060017 39,168 (R&D) E. Byrne Law Enforcement Assistance DOJ,OJP * 16.580 2005-DD-BX-1111 65,539 (R&D) Aerospace Education Services Pgm NASA * 43.001 NNA07CN75G/NNX07AF51G 26,826 (R&D) Geosciences NSF * 47.050 EAR-0408653 29,842 (R&D) Social, Behavioral, and Econ. Sci. NSF * 47.075 SES-0648735/SES-0453287 57,230 (R&D) Specially Selected Health Projects DHHS,HRSA * 93.888 D1BTH06240-01-02 163,187

Non-Research GrantsAerospace Education Services Program NASA 43.001 NNX06AE61G 603,411 Vocational and Educational Counseling VA 64.125 V259P-0174 6,325 Air Pollution Control Program Support EPA 66.001 EP06B000224 15,000 (SFA) Supp. Educ. Opportunity Grants Dept. of Educ. * 84.007 P007A064221 461,583 (SFA) College Work-Study Program Dept. of Educ. * 84.033 P033A054221 / 064221 727,497 (SFA) Perkins Loan Program Dept. of Educ. * 84.038 P038A044221 35,857 (TRIO) Student Support Services Dept. of Educ. * 84.042 P042A050608 383,370 (TRIO) Talent Search Dept. of Educ. * 84.044 P044A060394 152,892 (TRIO) Upward Bound Dept. of Educ. * 84.047 P047A040876 / 030623 692,546 (SFA) Pell Grant Program Dept. of Educ. * 84.063 VARIOUS 10,679,214 Bilingual Education, Professional Devlop. Dept. of Educ. 84.195 T195N020048 382,276 332,888 (SFA) Academic Competitiveness Grant Dept. of Educ. * 84.375 P375A062354 13,508 (SFA) National SMART Grant Dept. of Educ. * 84.376 P376S062354 299,088 Health Careers Opportunity Programs DHHS 93.822 D18HP05279 164,168


(R&D) Aerospace Education Services Pgm —Jet Propulsion Laboratory NASA * 43.001 1268716 2,418

Non-Research GrantsProcurement Technical Asst. for Business — SubK-05-Weber State-

BearingPoint Inc. DOD 12.002 FA8601-05-F-0106-826 563,940 Even Start State Educational Agencies —

Ogden City School District Dept. of Educ. 84.214 VARIOUS 16,666 National Writing Project —

National Writing Project Corporation Dept. of Educ. 84.928 07-UT02 5,958 Pre-Disaster Mitigation —

Ogden City Corporation DHS 97.047 VARIOUS 5,675

Subtotal – Weber State University 15,609,483 332,888

Subtotal – Component Units – College and University 433,303,548 19,927,367

COMPONENT UNITS - OTHER

Comprehensive Health Insurance Pool

Operational Loss Grant 2005 DHHS,CMS 93.780 1G0CMS300045/01 241,818

Subtotal – Comprehensive Health Insurance Pool 241,818 0


84




Grant Name

Utah Schools For The Deaf And Blind

Career Award Dept. of Educ. 84.324 H324N040044 74,377 Deaf and Blind Centers Dept. of Educ. 84.326 H326C030012 107,357

Subtotal – Utah Schools for the Deaf and Blind 181,734 0

Subtotal – Component Units – Other 423,552 0

TOTAL FEDERAL EXPENDITURES 3,111,990,711$ 469,309,099$

Summary of Endowments, Loan Guarantees, andLoans Outstanding Reported in Notes to the Schedule of Expenditures of Federal Awards 2,476,567,051$

TOTAL 5,588,557,762$


85


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

86

State of Utah

NOTE 1. PURPOSE OF THE SCHEDULE

The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the State’s basic financial statements and is presented for purposes of additional analysis. The Schedule is required by Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

NOTE 2. SIGNIFICANT ACCOUNTING POLICIES A. Basis of Presentation – The information in the Schedule is presented in

accordance with OMB Circular A-133.

• Federal Financial Assistance – Pursuant to the Single Audit Act of 1984 (Public Law 98-502); the Single Audit Act Amendments of 1996 (Public Law 104-156); and OMB Circular A-133, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, endowments, or direct appropriations. Accordingly, nonmonetary federal assistance, including food stamps, food commodities, vaccines, food vouchers, and surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the State and Federal Government for which the Federal Government procures tangible goods or services are not considered to be federal financial assistance.

• Catalog of Federal Domestic Assistance – OMB Circular A-133 requires the

Schedule to show the total expenditures for each of the State’s federal financial assistance programs as identified in the Catalog of Federal Domestic Assistance (CFDA). The CFDA is a government-wide compendium of individual federal programs. Each program included in the CFDA is assigned a five-digit program identification number (CFDA number) which is reflected in the Schedule. Federal financial assistance programs and contracts which have not been assigned a CFDA number or, where management has been unable to determine the CFDA number, have been identified as N/A in the CFDA number column of the schedule.

• Cluster of Programs – Closely related programs with different CFDA numbers

which share common compliance requirements are considered a cluster of programs. Clusters are defined by the OMB. Clustered programs presented in the Schedule are identified with a cluster prefix at the beginning of the grant name: (R&D) Research and Development Programs, (SFA) Student



87

State of Utah

Financial Assistance Programs, (FSP) Food Stamp Cluster, (NUT) Child Nutrition Cluster, (EFA) Emergency Food Assistance Cluster, (FW) Fish and Wildlife Cluster, (ES) Employment Services Cluster, (WIA) Workforce Investment Act Cluster, (HPC) Highway Planning and Construction Cluster, (HS) Highway Safety Cluster, (HSEC) Homeland Security Cluster, (SE) Special Education Cluster, (TRIO) Trio Cluster, (AGE) Aging Cluster, (CC) CCDF Cluster [Child Care], (MED) Medicaid Cluster, and (SSI) Disability Insurance / SSI Cluster.

• Type A and Type B Programs – The Single Audit Act of 1984 (as amended in

1996) and OMB Circular A-133 establish the levels to be used in defining Type A and Type B federal programs. Type A programs for the State of Utah are those programs which exceeded $9,300,000 in federal awards expended for the fiscal year ended June 30, 2007. All other programs are classified as Type B by the State. For the year ended June 30, 2007, certain low-risk Type A programs were not audited and certain Type B programs considered high- risk were audited as required by OMB Circular A-133. All Type A and high-risk Type B programs that were audited as major programs are noted on the Schedule. A listing of these programs is in the Schedule of Findings and Questioned Costs, PART I. Summary of Auditor’s Results.

B. Reporting Entity – The State reporting entity is fully described in Footnote 1.A. of

the State’s basic financial statements. The Schedule includes all federal financial assistance programs administered by the State for the year ended June 30, 2007.

C. Basis of Accounting – Federal financial assistance programs included in the

Schedule are primarily reported in the State’s basic financial statements as grants and contributions in the entity-wide Statement of Activities and as federal grants and contracts or federal reinsurance in the fund financial statements. The Schedule is presented using the same basis of accounting as that used in reporting the expenditures of the related funds in the State’s basic financial statements. The basis of accounting used for each fund is described in Footnote 1.C. of the State’s basic financial statements.

• Indirect Costs – The Schedule includes a portion of costs associated with

general activities which are allocated to federal financial assistance programs under negotiated formulas commonly referred to as indirect cost rates.

• Matching Costs – The Schedule does not include matching expenditures.

• Nonmonetary Assistance – The Schedule contains values for several

nonmonetary assistance programs. The Food Stamp program is presented at the dollar value of food stamp electronic benefit transfers authorized and used by recipients. The Commodities and Vaccine programs are presented at the



88

State of Utah

federally assigned value of commodities disbursed by the State. The Surplus Property program is presented at the estimated fair value of the property distributed. The fair value was estimated to be 23.3% of the property’s original federal acquisition value.

• Endowment, Loan, and Loan Guarantee Programs – Information on federal

endowment, federal loan, and federal loan guarantee programs is included in the footnotes instead of on the Schedule.

• Direct and Indirect (Pass-Through) Federal Financial Assistance – The

majority of the State’s federal financial assistance is received directly from the granting federal agency (i.e., the State is the primary recipient). However, some federal financial assistance, as identified on the Schedule, is passed through a separate entity prior to receipt by the State (i.e., the State is a subrecipient). Although this type of assistance is included on the Schedule as "Pass-Through From Non-State Entities," it is not reported as federal revenue on the State’s basic financial statements because it was not awarded directly from the Federal Government to the State.

• Pass-Through Expenditures – The Schedule includes a column for “Pass-

Through” to identify the amount provided to subrecipients. The State makes subgrants to other entities to carry out the federal programs.

• Federal Transactions Between State Entities – Some state entities transfer

(expend) federal assistance to other state entities (i.e., a pass-through of funds by the primary recipient state entity to a subrecipient state entity). In this case, the federal revenue and expenditures are only reported once within the same fund on the State’s basic financial statements in accordance with generally accepted accounting principles (GAAP) and reported once on the Schedule in the primary recipient state entity. This method avoids duplication and the overstatement of the aggregate level of federal financial assistance expended by the State. However, purchases of services between state entities using federal monies are reported in the basic financial statements as expenditures or expenses by the purchasing entity and as revenues for services rendered by the providing entity.

NOTE 3. RECONCILIATION OF EXPENDITURES TO FEDERAL REVENUES

Expenditures reported in the Schedule agree with the federal revenues reported in the State’s basic financial statements with the following reconciling items:



89

State of Utah

Total Federal Expenditures from the Schedule $ 3,111,990,711

Reconciling items: A. Federal Capital Contribution for loan programs reported as

federal revenue in the State’s Governmental Fund and Component Unit Financial Statements but not reported on the Schedule:

HOME Investment Partnership Loans (14.239) Clean Water Construction State Revolving Fund Loans (66.458) Drinking Water Construction State Revolving Fund Loans (66.468) Perkins Loan (84.038)

1,754,021 8,798,216 8,531,936 46,608

B. Federal assistance reported on the Schedule under the Board of Regents’ Student Loan Purchase Program and the Student Loan Guarantee Program – Utah Higher Education Assistance Authority which is reported in the Proprietary Fund Financial Statements as non-federal revenue.

(60,202,829)

C. Federal flow-through funds for colleges and universities which are not reported in the Component Unit Financial Statements as federal revenue.

(24,550,598)

D. State funded unemployment insurance expenditures reported on the Schedule which are not reported as federal revenue in the Proprietary Fund Financial Statements.

(98,663,384)

E. Reed Act distribution from Federal Unemployment Fund received but not spent.

(5,326,650)

F. Other miscellaneous reconciling items, net. 2,702,134

Total federal revenue per the Fund Financial Statements $ 2,945,080,165

FEDERAL REVENUE PER THE FUND FINANCIAL STATEMENTS:

Governmental Funds – Federal Grants and Contracts $ 2,480,016,000 Proprietary Funds – Federal Reinsurance and

Allowances / Reimbursements 34,568,000

Proprietary Funds – Federal Grants 20,045,000

Component Units – Operating Grants and Contributions 888,709,000 Total 3,423,338,000

Less amounts included in the Component Unit revenues for: State, local, and other grants and contributions College and university federal flow-through funds from State agencies

(464,823,785) (13,434,050)

Total federal revenue per the Fund Financial Statements $ 2,945,080,165



90

State of Utah

NOTE 4. NONMONETARY ASSISTANCE INVENTORY As described previously in Note 2, nonmonetary assistance is reported in the Schedule

based on the amount disbursed. As of June 30, 2007, the following inventories of nonmonetary assistance existed:

Inventory Balance Assistance June 30, 2007 Food Commodities $ 66,386 Vaccines 1,851,189 NOTE 5. FEDERAL REINSURANCE ON DEFAULTED LOANS

The Utah Higher Education Assistance Authority has entered into agreements with the U.S. Department of Education which provide for federal reinsurance against defaulted acquired student loans according to the following schedule for loans disbursed:

Federal Reinsurance for Federal Reinsurance for Loans Disbursed On or Loans Disbursed Prior After October 1, 1993 and Annual Default Rate to October 1, 1993 Prior to October 1, 1998 0% to less than 5% 100% 98% 5% to less than 9% 100% of claims up to 5% 98% of claims up to 5% and and 90% of claims greater 88% of claims greater than 5% than 5% but less than 9% but less than 9% 9% or greater 100% of claims up to 5%, 98% of claims up to 5%, 88% 90% of claims greater than of claims greater than 5% but 5% but less than 9%, and less than 9%, and 78% of 80% of claims 9% or greater claims 9% or greater

Federal reinsurance is paid at a reduced rate for loans whose first disbursement was on or after October 1, 1998, as follows:



91

State of Utah

Annual Default Rate Federal Reinsurance 0% to less than 5% 95% 5% to less than 9% 95% of claims up to 5% and 85% of claims greater than 5% but less than 9% 9% or greater 95% of claims up to 5%, 85% of claims greater than 5% but less than 9%, and 75% of claims 9% or greater

As of June 30, 2007, the Authority had guaranteed student loans outstanding with an original principal amount of approximately $2.155 billion. Annual default rates for purposes of application of federal reinsurance are calculated on a federal fiscal year-end basis by dividing default claims filed for the year by the original guarantee amount of loans in repayment at the end of the preceding year. The Utah Higher Education Assistance Authority’s annual default rate was less than 5% for the federal fiscal year ended September 30, 2006.

NOTE 6. FEDERAL LOANS OUTSTANDING AND NEW LOANS ISSUED

The State administers the following federal loan programs: Repayments/ Beginning New Loans Adjustments Outstanding Balance at Issued During During Fiscal Balance at CFDA # July 1, 2006 Fiscal Year 2007 Year 2007 June 30, 2007

Rural and Economic Development Program 10.433 $ 1,526,403 $ - $ 126,331 $ 1,400,072 Community Development Block Grant * 14.228 2,210,000 - 40,000 2,170,000 Rental Rehabilitation Program 14.230 331,203 - 89,528 241,675 HOME Investment Partnership Loans 14.239 29,266,116 4,356,769 368,888 33,253,997 Highway Planning and Construction Program * 20.205 - 850,000 - 850,000 Clean Water Construction State Revolving Fund Loans 66.458 156,579,379 14,141,225 10,100,004 160,620,600 Drinking Water Construction State Revolving Fund Loans 66.468 45,342,748 9,852,563 2,716,017 52,479,294 (SFA) Perkins Loan Program * 84.038 59,415,236 12,252,336 12,306,212 59,361,360 (SFA) Health Professions Student Loan Program * 93.342 1,604,554 360,824 266,333 1,699,045 (SFA) Nursing Student Loan Program * 93.364 255,721 90,700 90,328 256,093 Health Care Infrastructure Improvement Program Loan N/A 100,000,000 - 100,000,000 0 $ 396,531,360 $ 41,904,417 $ 126,103,641 $ 312,332,136 * Denotes a major program



92

State of Utah

Only the administrative allowances expended under these programs during the year are included in the Schedule.

Some of the above loan programs require matching funds from the State. The HOME

Loan Program requires a 25 percent match; the loans made with the match money are separate loans, accounted for separately, and are not included in the above numbers. Other loan programs above require a 0 to 25 percent match. The above numbers for these loan programs include the State match.

On April 28, 2006, the University of Utah entered into a loan agreement with the

Federal Government for the benefit of the Huntsman Cancer Institute (HCI) and Huntsman Cancer Hospital (HCH). Pursuant to the Health Care Infrastructure Improvement Program, the University qualified for a loan in the amount of $100,000,000. The loan is administered by the Centers for Medicare and Medicaid Services (a division of the Department of Health and Human Services) pursuant to Section 1897, Title XVIII, of the Social Security Act. The proposed rules include a Loan Forgiveness Program whereby the full amount of the loan may be forgiven based upon certain criteria. The University has received notice from the Federal Government that the criteria were met. Consequently, during fiscal year 2007, the loan was forgiven and the proceeds recorded as capital grant revenue in the University’s Statement of Revenues, Expenses, and Changes in Net Assets.

The colleges and universities also partially administer the Federal Family Education Loan Program (which includes Stafford Loans, Parents Loans for Undergraduate Students, and Supplemental Loans for Students). The loans of this program are made through lending institutions, but the colleges and universities are responsible for completing portions of the loan applications, verifying student eligibility, filing Student Confirmation Reports, refunding money to lenders, and disbursing funds to students. During the fiscal year ending June 30, 2007, the colleges and universities disbursed the following amount of new loans:

New Loans Disbursed CFDA # During Fiscal Year 2007 (SFA) Federal Family Education Loan Program * 84.032 $ 184,437,789 * Denotes a major program



93

State of Utah

NOTE 7. FEDERAL ENDOWMENT

The College of Eastern Utah maintains an endowment from the U.S. Department of Education (CFDA 84.031). The endowment is for scholarships for Native Americans and residents of San Juan County, Utah. The endowment was created April 1, 1993, for 20 years with federal funds of $4,000,000 and with match from private funds of $2,000,000. During the year ended June 30, 2007, $241,986 of earnings were spent on scholarships; the federal portion of this amount is included on the Schedule. The endowment balance of both federal and match funds at June 30, 2007, was $6,955,162.

The Utah Arts Council of the Utah Department of Community and Culture maintains an endowment from the U.S. National Endowment for the Arts. The endowment is a permanent fund used to provide support for the Utah Arts Endowment Fund and was created with $600,000 of federal funds on September 26, 1991. Only the interest from the endowment is used to make grants to individual artists and ethnic art groups. The Utah Arts Endowment Fund also accepts donations that are used to make grants. During the year ended June 30, 2007, interest earnings and contributions were $47,584 and grants issued were $27,396. The grants issued amount is reported on the Schedule. The Utah Arts Endowment Fund balance at June 30, 2007, comprised of the federal endowment and donations, was $740,643. The Utah Valley State College maintains a 1988 Challenge Grant endowment fund from the U.S. Department of Education (CFDA 84.031). It was created June 1989 with a $200,000 federal grant and a required $200,000 of matching funds. The endowment fund must be held for 20 years after which the total of the fund can be used for any educational purpose. Fifty percent of the investment earnings may be spent. During the year ended June 30, 2007, $17,346 of federal earnings was spent for educational purposes and is reported on the Schedule. The endowment fund balance of federal funds at June 30, 2007, was $552,495. The Utah Valley State College maintains a 1990 Challenge Grant endowment fund from the U.S. Department of Education (CFDA 84.031). It was created May 1992 with a $1,000,000 federal grant and a required $500,001 of matching funds. The endowment fund must be held for 20 years after which the total of the fund can be used for any educational purpose. Fifty percent of the investment earnings may be spent. During the year ended June 30, 2007, $93,862 of federal earnings was spent for educational purposes and is reported on the Schedule. The endowment fund balance of federal funds at June 30, 2007, was $2,969,038.



94

State of Utah

NOTE 8. WOMEN, INFANT, AND CHILDREN PROGRAM FOOD REBATES

During the fiscal year ended June 30, 2007, the Utah Department of Health earned $12,674,526 of cash rebates from infant formula manufacturers on the sale of formula to participants in the Women, Infants and Children (WIC) Program (CFDA #10.557). Rebate contracts with infant formula manufacturers are authorized by federal regulation 7 CFR 246.16a as a cost containment measure. Rebates are reported as a reduction of expenditures previously incurred for WIC food benefit costs. The cash rebates resulted in more persons being served than if there were no rebates. The cash rebates earned for the fiscal year ended June 30, 2007, correspond to an annual average food benefit for 24,748 persons.

95

SCHEDULE OF FINDINGS AND QUESTIONED COSTS


SCHEDULE OF FINDINGS AND QUESTIONED COSTS PART I. SUMMARY OF AUDITOR’S RESULTS

96

State of Utah

FINANCIAL STATEMENTS: 1. Type of auditor’s report issued: Unqualified 2. Internal control over financial reporting:

• Material weaknesses identified? x yes no

• Significant deficiencies identified that are not considered to be material weaknesses? x yes none reported 3. Noncompliance material to financial statements noted? yes x no FEDERAL AWARDS: 4. Internal control over major programs: • Material weaknesses identified? x yes no

[Seven of the significant deficiencies are considered to be material weaknesses. The material weaknesses relate to the following programs: 17.258, 17.259 and 17.260 Workforce Investment Act Cluster (#07-70) 93.558 Temporary Assistance for Needy Families (#07-65) 93.569 Community Services Block Grant (#07-50) 93.575 and 93.596 Child Care Development

Fund Cluster (#07-64) 93.767 Children’s Health Insurance Program (#07-59) 93.778 Title XIX Medicaid Cluster (#07-54) Various Department of Health and Human Services

programs (#07-83) • Significant deficiencies identified that are not considered to be material weaknesses? x yes no 5. Type of auditor’s report issued on compliance for major programs: Unqualified for all major programs except for

the following programs which were qualified: 93.569 Community Services Block Grant 93.575 and 93.596 Child Care Development Fund Cluster 93.778 Title XIX Medicaid Cluster


SCHEDULE OF FINDINGS AND QUESTIONED COSTS PART I. SUMMARY OF AUDITOR’S RESULTS

97

State of Utah

6. Any audit findings disclosed that are required to

be reported in accordance with section 510(a) of Circular A-133? x yes no

7. Identification of major programs: CFDA # GRANT NAME 10.551, 10.561 (FSP) Food Stamps Cluster 10.557 Women, Infants, and Children 12.401 Military Operations & Maintenance 15.605, 15.611 (FW) Sport Fish & Wildlife Restoration Acts 15.615 Cooperative Endangered Species Conservation Act 17.207, 17.801, 17.804 (ES) Employment Services Cluster 17.258, 17,259, 17.260 (WIA) Workforce Investment Act Cluster 20.205, 23.003 (HPC) Highway Planning and Construction 84.032 Federal Family Education Loans 84.010 Title I Deprived Child 84.042, 84.044, 84.047, 84.066, 84.217 * TRIO Cluster 84.048 Vocational Education 84.126 Vocational Rehabilitation 93.283 Centers for Disease Control and Prevention 93.268 Immunization Grants 93.558 Temporary Assistance for Needy Families 93.563 IV-D Child Support Enforcement 93.568 Low Income Home Energy Assistance Program 93.569 * Community Services Block Grant 93.575, 93.596 (CC) Child Care Cluster 93.658 IV-E AFDC Foster Care 93.767 Children’s Health Insurance Program 93.775, 93.776, 93.777, 93.778 (MED) Medicaid Cluster 97.004, 97.067 (HSEC) Domestic Preparedness Equipment Support various (SFA) Student Financial Assistance Programs Cluster various (R&D) Research and Development Cluster * Type B Program 8. Dollar threshold used to distinguish between Type A and Type B programs: $9,300,000 9. Auditee qualified as low-risk auditee? yes x no


SCHEDULE OF FINDINGS AND QUESTIONED COSTS PART II. FINDINGS – FINANCIAL STATEMENTS AUDIT

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

98

State of Utah

07-01. INCORRECT ELIGIBILITY DETERMINATION AND INADEQUATE DOCUMENTATION OF ELIGIBILITY

(Utah Department of Health and Utah Department of Workforce Services) CFDA Number and Title: 93.778 Title XIX Medicaid Cluster Federal Award Number: 5-0605UT5028 Questioned Costs: $12,600 Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-54 in Part III of this section.

07-02. CHILD CARE INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE (Utah Department of Workforce Services)

CFDA Numbers and Titles: 93.596 Child Care and Development Fund (CCDF) 93.575 Child Care and Development Block Grant (CCDBG) Federal Award Numbers: various Questioned Cost Amount: $-0- Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-64 in Part III of this section.



GENERAL FINDINGS

99

State of Utah

07-03. INADEQUATE CONTROLS OVER FINANCIAL REPORTING (Utah Department of Administrative Services) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A The State did not have adequate internal controls to ensure that all transactions were properly captured and recorded in the appropriate fiscal year and that the financial statements were properly prepared in accordance with generally accepted accounting principles. As a result, significant audit adjustments were required to properly present the State’s financial activities in the Comprehensive Annual Financial Report (CAFR). Management is responsible for the preparation and accuracy of the CAFR and for establishing internal controls and procedures to accurately capture and record transactions. Recommendation: We recommend that the State Division of Finance establish internal controls to ensure the CAFR properly presents the State’s financial activities in conformity with generally accepted accounting principles and that transactions are captured and recorded in the proper accounting period. Agency’s Response: We agree with the finding and recommendation. The Division of Finance will continue to improve its internal controls established to accurately capture and record transactions. As part of this effort, we will follow up on all audit adjustments to help ensure that the underlying problems are resolved. Various factors such as the diversity of the sources and types of information summarized for presentation in the CAFR, as well as the timing of the audit procedures make it difficult for any control in this area to completely eliminate audit adjustments. However, we are committed to maintaining sound internal controls in order to keep the number of audit adjustments to a minimum. Contact Person: Marcie Handy, Assistant State Comptroller, (801) 538-1678 Correction Date: June 2008



GENERAL FINDINGS

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State of Utah

07-04. FINET TRANSACTIONS PROCESSED WITHOUT REQUIRED APPROVALS (Utah Department of Administrative Services) CFDA Number and Title: various Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-73 in Part III of this section.

07-05. INADEQUATE CONTROLS OVER STATEWIDE PAYROLL EXPENDITURES (Utah Department of Administrative Services) CFDA Number and Title: various Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-74 in Part III of this section.

07-06. INADEQUATE CONTROLS OVER CAPITAL ASSET ADDITIONS (Utah Department of Administrative Services) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A We noted the following deficiencies related to capital assets internal controls: a. We reviewed five Fixed Asset Reconciliation Worksheets and noted that the

reconciliation for the Department of Transportation was filled out incorrectly, resulting in $2.63 million of asset additions not being reported in the State’s financial statements. In addition, the reconciliation for the Division of Facilities Construction and Management was not performed until after we requested it. Reconciliations of the capital outlay expenditures to the fixed asset activity should be performed correctly and in a timely



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manner in order to identify and correct errors. Incorrect or untimely reconciliations could allow errors in capital asset records and the State’s financial statements to go undetected.

b. There are not adequate internal controls to ensure that as construction of capital assets is

completed and removed from construction in progress (CIP), it is also recorded as an addition to the appropriate Capital Asset category. We reviewed CIP deletions (Completed Capital Assets) and noted approximately $11.98 million of deletions for the Department of Natural Resources that should have also been recorded as “capital asset additions” but were not. As a result, Capital Assets were not properly reported in the State’s financial statements.

Recommendation: We recommend that the State Division of Finance establish internal controls to ensure that: a. Fixed asset reconciliation worksheets are properly completed by state agencies in a

timely manner. b. CIP deletions and capital asset additions are accounted for appropriately in the

State’s accounting system and financial statements. Agency’s Response: We agree with the finding and recommendation. We will work with agencies to ensure fixed asset reconciliation worksheets are properly completed and submitted timely. We will also strengthen our internal controls to ensure that capital asset additions and construction in progress deletions are properly reported in the State’s financial statements. Contact Person: Marcie Handy, Assistant State Comptroller, (801) 538-1678 Correction Date: January 2008



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07-07. SEPARATION OF DUTIES WEAKNESS – SAP PAYROLL SYSTEM (Administrative Office of the Courts) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-75 in Part III of this section.

07-08. SEPARATION OF DUTIES WEAKNESS – HUMAN RESOURCE ENTERPRISE SYSTEM (Administrative Office of the Courts) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-76 in Part III of this section.

07-09. NONCOMPLIANCE WITH PAYROLL POLICY (Department of Commerce) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-77 in Part III of this section.



GENERAL FINDINGS

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07-10. INADEQUATE INTERNAL CONTROLS OVER SIGNIFICANT ACCOUNTING ESTIMATES (Utah State Tax Commission and Utah Department of Administrative Services) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A The Tax Commission and the State Division of Finance do not have adequate internal controls to ensure that significant accounting estimates, such as the estimates for the May and June tax assessments and the income tax final payment accruals, are appropriate and reasonable. Management is responsible for the fair presentation of its activities and balances in the annual financial statements. This includes responsibility for the accounting estimates included in the financial statements and appropriate internal controls over those accounting estimates. The Tax Commission and the State Division of Finance have jointly determined the methods for calculating the relevant accounting estimates related to taxes for the financial statements. The Tax Commission provides data to the State Division of Finance who then uses the data to prepare accounting estimates that are included in the financial statements. The State Division of Finance contacts the Tax Commission if there are questions about the accuracy and reasonableness of information provided. However, the Tax Commission is not involved in the review or approval of the final estimates. Also, there are no documented reviews or comparisons of the estimates to the subsequent actual results by either the State Division of Finance or the Tax Commission. Due to the lack of internal controls, the May and June tax assessments (which were originally estimated at $169 million) were overstated by $83 million in total and resulted in audit adjustments to three different funds in the financial statements. Also, even though the final income tax payment accrual estimated at $306 million for fiscal year 2007 was deemed appropriate, we feel the internal controls over this estimate should be improved to prevent errors or misstatements in future years. Recommendation: We recommend that the Tax Commission and the State Division of Finance work together to ensure that there are adequate internal controls over significant accounting estimates, including appropriate review and documented approval of such estimates by both the State Division of Finance and the Tax Commission. We also recommend that



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either the State Division of Finance or the Tax Commission annually prepare a comparison of significant estimates to subsequent actual results. Tax Commission’s Response: The Tax Commission and the State Division of Finance concur with the recommendation that we work together to review and assess accounting estimates to subsequent actual results. We will also evaluate the current internal controls and methodologies for accounting estimates and will establish new methodologies as necessary to enhance the existing reporting. Contact Person: Scott Stevens, Chief Financial Officer, Utah State Tax Commission, (801) 297-3872 Anticipated Correction Date: June 30, 2008 Department of Administrative Services’ Response: The Tax Commission and the Division of Finance concur with the recommendation that we review and document approval of accounting estimates and compare estimates to subsequent actual results. We will work together to evaluate the current internal controls and methodologies for accounting estimates and will establish new methodologies as necessary to enhance the existing reporting. Contact Person: Marcie Handy, Assistant State Comptroller, State Division of Finance, (801) 538-1678

07-11. INADEQUATE INTERNAL CONTROLS OVER ERROR CORRECTIONS (Utah State Tax Commission) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A The Tax Commission did not have adequate internal controls to ensure that an error noted by the Tax Commission was appropriately corrected for financial reporting purposes. This resulted in an audit adjustment of $11 million to correct “Delinquent Accounts Receivable” for the Education Fund. The Tax Commission appropriately discovered the inputting error from an amended tax return, but the correction was not communicated to the Tax Commission



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accounting department and was not properly adjusted at year end. However, the error noted was subsequently corrected for financial reporting purposes. Management is responsible for the preparation and accuracy of the institution’s financial reporting and for establishing internal controls and procedures to accurately capture and record transactions as well as making appropriate corrections and adjustments as necessary. Recommendation: We recommend that the Tax Commission improve internal controls over financial reporting by ensuring that all transactions, including adjustments and corrections, are properly recorded. Tax Commission’s Response: The Tax Commission will review and implement procedural changes to ensure data entry errors corrected subsequent to the June 30th Accounts Receivable report are properly recorded and adjusted to the General Ledger. Contact Person: Vaun Johnson, Financial Manager, Utah State Tax Commission, (801) 297-3859 Anticipated Correction Date: June 30, 2008

07-12. INADEQUATE INTERNAL CONTROLS OVER FINANCIAL REPORTING (Utah Department of Transportation) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A UDOT does not have adequate internal controls to ensure that all transactions are properly captured and recorded in the appropriate fiscal year and to assist State Finance in properly preparing financial statements in accordance generally accepted accounting principles. As a result, one significant audit adjustment was required to properly present the financial position, results of operations, and disclosures for the Transportation Fund in the State’s Comprehensive Annual Financial Report. This adjustment in the amount of $1.5 million was proposed to adjust expenditures that were improperly recorded in fiscal year 2007 instead of fiscal year 2006.



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Management is responsible for establishing internal controls and procedures to accurately capture and record transactions. Recommendation: We recommend that UDOT establish internal controls to ensure that transactions are captured and recorded in the proper accounting period. UDOT’s Response: We believe the error was a one time occurrence due to the transition to the new accounting system. This error should not occur again. Contact Person: Charles F. Larsen, Comptroller, (801) 965-4358 Anticipated Correction Date: None needed

07-13. INADEQUATE CONTROLS OVER YEAR-END CUTOFF PROCEDURES (University of Utah) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A The University of Utah (University) does not have adequate internal controls over procedures to properly cut off year-end expenditures and accrue related liabilities. In a sample of 42 disbursements made after June 30, 2007, 10 were for obligations incurred in fiscal year 2007 that were not properly recorded as liabilities at June 30, 2007. These 10 errors included two disbursements totaling $4,557,991 to the State of Utah’s Division of Facilities Construction and Management (DFCM). After we noted these errors, the University identified and recorded an additional $6,518,736 of fiscal year 2007 obligations to DFCM that had not been recorded as liabilities at June 30, 2007. As a result of the above, the University booked audit adjustments and additional University adjustments related to construction activities totaling $11,076,727. Audit estimates indicate that additional unrecorded liabilities related to this internal control weakness may be as high as $16 million. In accordance with generally accepted accounting principles, costs incurred in fiscal year 2007 but paid in fiscal year 2008 should be recorded as expenses and liabilities at June 30,



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2007. In addition, University procedures require that disbursements made in August which exceed $50,000 be brought to the attention of the General Accounting Manager so that he can determine whether or not a liability should be recorded in the prior fiscal year. However, accounts payable personnel did not follow these procedures, and as a result, expenses and liabilities at June 30, 2007 were understated. Recommendation: We recommend that the University implement effective internal controls over procedures to properly cut off year-end expenditures and accrue related liabilities. University’s Response: We will continue to work to train Accounts Payable staff to flag payments processed in the new fiscal year which should be accrued in the reporting fiscal year. In addition, reports will be developed to identify transactions processed after the initial accrual entries are processed so that Accounting can provide better monitoring of the process. Contact Person: Steve Allen, Manager, General Accounting, (801) 581-8826 Anticipated Correction Date: June 30, 2008

07-14. INADEQUATE INTERNAL CONTROLS FOR RECORDING BUILDINGS CONSTRUCTED BY DFCM AND TRANSFERRED TO THE UNIVERSITY (University of Utah) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Costs: N/A Pass-through Entity: N/A The University has inadequate procedures for reviewing the year-end completion status of building projects for financial reporting purposes. The University understated capital appropriations and buildings in fiscal year 2006 by $31,940,265 and overstated capital appropriations in fiscal year 2007 by the same amount. However, buildings and net assets at June 30, 2007 were fairly stated. The University should recognize building assets and capital appropriation revenues for all completed or substantially completed buildings constructed by DFCM and transferred to the University as of the fiscal year end.



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The University’s current practice is to recognize building assets and capital appropriation revenues in the year in which the project’s DFCM accounting ledger is officially closed; however, State Division of Finance policies – which should be followed by all State colleges and universities – require that the University capitalize buildings when the buildings are substantially completed. Buildings are deemed substantially completed when the building is ready for its intended use and is typically documented by a ‘Certificate of Substantial Completion.’ For large projects, there may be time lags and residual costs between substantial completion and final completion; therefore, the State Division of Finance and the University might, and in this case did, recognize the transfer of the buildings in different fiscal years. Recommendation: We recommend that the University: 1) follow State Division of Finance policies for recognizing building assets and revenues in the University’s financial statements, and 2) improve the accounting procedures and internal controls over recording completed and/or substantially completed buildings transferred from DFCM to the University to ensure that the University’s accounting records are accurate and complete. University’s Response: The University concurs that communication and coordination with DCFM can be improved. However, we respectfully add that the information received from DCFM appeared to provide the required information for booking new buildings and that information had been relied upon by Accounting. During the audit process, we learned that other reports were available that more closely reflected dates of substantial completion. We will work with Campus Design and Construction and DCFM to improve processes such that substantially completed buildings can be identified as such on a more timely and consistent basis. Contact Person: Theresa L. Ashman, Controller, (801) 581-5077 Anticipated Correction Date: June 30, 2008



GENERAL FINDINGS

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07-15. INADEQUATE INTERNAL CONTROLS OVER FINANCIAL REPORTING (Utah Department of Workforce Services) CFDA Number and Title: N/A Federal Award Number: N/A Questioned Cost Amount: N/A Pass-through Entity: N/A The Department did not have adequate internal controls to ensure that financial information for the Unemployment Compensation Fund (UCF) and Federal Grant information in the General Fund was properly prepared in accordance with generally accepted accounting principles. As a result, the following significant audit adjustments were required to properly present the Department’s financial position, results of operations, cash flows, and disclosures in the State’s basic financial statements. The adjustments made were as follows:

• The tax accrual accounts receivable and associated contributions revenue in the UCF were reduced by $3,150,777.

• The allowance for benefit overpayment accounts receivable and associated expenditures in the UCF were reduced by $2,628,783.

• Federal Accounts Receivable and Deferred Revenue in the General Fund were reduced by $16,183,827.

Management is responsible for the preparation and accuracy of the Department’s financial reporting and for establishing internal controls and procedures to accurately capture and record transactions. Recommendation: We recommend that the Department establish internal controls to ensure that financial reporting reflects the Department’s financial position, results of operations, cash flows, and disclosures in conformity with generally accepted accounting principles. DWS’ Response: In determining the $3,150,777, the auditors used actual State revenue collected for the quarter from July 1, to September 30. DWS used an estimate in July. DWS is working with State Finance to develop a process for booking the estimate as late as September 10 and then doing an adjustment for the difference at the end of September. This would bring the estimate more in line with actual revenue collected and eliminate the need for the PJE. In addition,



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Finance will work with UI staff to review and ensure accounts receivable numbers match both the general ledger and the reports from the CATS system. As far as the adjustment for deferred revenue is concerned, the state auditors booked the elimination based on one CFDA number; however, DWS is required to complete the federal reports using multiple program codes. DWS is working with State Finance to develop a procedure to allow DWS to continue to book the accounts receivable and deferred revenue to the multiple funding sources and State Finance would eliminate these possibly in a separate fund for the CAFR purposes only. Contact Person: Kris Springer, Operational Accounting Financial Manager, (801) 526-9410 Anticipated Correction Date: June 30, 2008

07-16. CONTROL WEAKNESSES FOR CASE EDIT SYSTEM (Utah Department of Workforce Services)

CFDA Number and Titles: various Federal Award Numbers: various Questioned Cost Amount: N/A Pass-through Entity: N/A NOTE: This finding is presented in detail in Finding No. 07-83 in Part III of this section.


SCHEDULE OF FINDINGS AND QUESTIONED COSTS PART III. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS AUDIT

U.S. DEPARTMENT OF DEFENSE

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07-17. ERRORS IN FEDERAL DRAWS (Utah National Guard) CFDA Number and Title: 12.401 National Guard Military Operations and Maintenance Projects Federal Award Number: W911YP-07-2-1024; W911YP-07-2-1021; W911YP-07-2-1003 Questioned Costs: $-0- Pass-through Entity: N/A We tested a sample of 40 payroll transactions, 40 non-payroll transactions, and the 61 federal reimbursement vouchers that contained these transactions, and noted the following errors: a. Two (3.3%) of the 61 federal reimbursement vouchers tested contained errors. For one

voucher, payroll expenditures for an employee, totaling $6,074, were duplicated on the reimbursement voucher for appendix 1024 of the Cooperative Agreement. This expenditure was 100% federally reimbursed. The other voucher, for appendix 1021 of the Cooperative Agreement, had an error of $50 due to transferring numbers from one report to another. This expenditure was 75% federally reimbursed. These errors resulted in a total overdraw of $6,111.

b. For 1 (2.5%) of 40 payroll transactions tested, the hours worked per an employee's time

sheet were incorrectly input in the payroll system. This input error resulted in an overpayment for 3 hours to the employee and a total overdraw of $33.

c. A calculation error was noted in one federal reimbursement voucher tested which resulted

in an overdraw of $5. Because the Utah National Guard corrected the draws in a. and b. when the errors were brought to management’s attention and because the draw noted in c. is not considered significant, we have not questioned any costs. Recommendation: We recommend that the Utah National Guard take greater care in preparing federal reimbursement vouchers and inputting time sheet information. Utah National Guard’s Response: a. Upon recommendation, the Utah Air National Guard has implemented several steps to

help insure improved accuracy in the process of Federal reimbursement vouchers. When




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the department receives the State Expenditure Transaction Details, the first member of the team puts everything on a spreadsheet broken down by Federal EEIC codes. The Second member of the team double checks the figures and enters them in the Federal reimbursement vouchers. The final step is when the Federal Program Manager validates the figures and enters these figures into the Federal tracking form 270. We are making every effort to insure proper accounting of Federal and State funds.

Contact Person: POC Robert Doman, Air National Guard Base Facility Manager, (801) 245-2514. Correction Date: These changes were implemented within 30 days of the discovery of the

errors. b. Upon recommendation, the Utah National Guard has strengthened the Payroll Report and

Transaction Review process to help reduce and conceivably eliminate input errors. Greater care in the Payroll Entry and Review has been applied by the Payroll Technician and the Payroll Coordinator. We are expectant the new processes will dispense of future errors in the Federal Draw Preparations.

Contact Person: POC Todd Valline, Utah National Guard State Resource Manager, (801) 523-4445 Correction Date: These changes were implemented within 30 days of the discovery of the

errors. c. More emphasis will be applied to ensure voucher entries are posted correctly. Both the

Program Manager and Sectional Manager have been counseled on the importance of double checking entries for accuracy. A $5.00 corrective entry will be added to the December voucher for the Federal FY07 year.

Contact Person: POC Todd Valline, Utah National Guard State Resource Manager, (801) 523-4445 Anticipated Correction Date: December 2007




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07-18. NONCOMPLIANCE WITH PAYROLL POLICY (Utah National Guard) CFDA Number and Title: 12.401 National Guard Military Operations and Maintenance Projects Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A We scanned the payroll report review packets of the Utah National Guard for fiscal year 2007. We noted that one or more of the 4 required payroll reports were missing for four pay periods. The missing reports were not printed at the time the payroll process was completed and, therefore, were not included in the regular review performed each pay period by the Utah National Guard. State Accounting Policies and Procedures (FIACCT 11-17.00) require departments to generate, review, approve, and retain certain payroll reports each pay period to ensure the accuracy and document approval of the payroll transactions entered into the SAP Payroll System. Noncompliance with the policy could allow errors or misappropriations related to payroll expenditures to occur without detection. Recommendation: We recommend that the Utah National Guard generate, review, approve, and retain required payroll reports each pay period to document that payroll transactions entered into the SAP Payroll System are accurate and approved in accordance with State Accounting Policies and procedures. Utah National Guard’s Response: Upon recommendation the Utah National Guard has strengthened the Payroll Report process, to include printing each and every report in accordance with State Accounting Policies and Procedures (FIACCT 11-17.00). Our procedure now, includes printing reports generated, which may not have contained or provided data information at the time the report was processed. In addition, the Utah National Guard has revised the Payroll Review and Approval Cover Sheet to include accountability for the 4 required payroll reports, and to include an additional 3 other payroll reports we felt would be beneficial in our payroll transaction review. Contact Person: POC Todd Valline, Utah National Guard State Resource Manager, (801) 523-4445 Correction Date: These changes were implemented within 30 days of the discovery of the

errors.




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07-19. LACK OF INTERNAL CONTROL FOR SUSPENSION AND DEBARMENT COMPLIANCE (Utah National Guard) CFDA Number and Title: 12.401 National Guard Military Operations and Maintenance Projects Federal Award Number: W911YP-07-2-1001A Questioned Costs: $-0- Pass-through Entity: N/A During our testwork, we noted one expenditure involving a lease agreement for recruiting office space which did not include documentation certifying that the lessor is not suspended or debarred. Per the A-102 Common Rule, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred or whose principals are suspended or debarred if the transaction is expected to equal or exceed $25,000. Although all lease agreements are handled by the State Division of Facilities Construction and Management (DFCM), the Utah National Guard is responsible for ensuring compliance with the suspension and debarment requirements. However, the Utah National Guard has no control procedure in place to ensure that the requirements are met. Recommendation: We recommend that the Utah National Guard work with DFCM to establish procedures to ensure compliance with the suspension and debarment requirement. Utah National Guard’s Response: Upon recommendation the Utah National Guard has coordinated with the Commercial Real Estate Manager for the State Division of Facilities Construction and Management (DFCM) to ensure Suspension and Debarment language is added to the Lease Agreements for the future. Suspension and Debarment language will be added to existing contracts when contacts are renewed. All existing contracts should be update by 1 January 2009. Contact Person: POC Todd Valline, Utah National Guard State Resource Manager, (801) 523-4445 Anticipated Correction Date: January 1, 2009




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07-20. INADEQUATE INTERNAL CONTROLS RESULTING IN EXCESSIVE AMOUNTS BILLED TO GRANTING AGENCIES (University of Utah) CFDA Number and Title: various, Research and Development Cluster Federal Award Number: various Questioned Costs: 1) $-0- (DOD); 2) $18,980 (DHHS) Pass-through Entity: 1) Johns Hopkins University (DOD) 2) National Childhood Cancer Foundation (DHHS) NOTE: This finding is presented in detail in Finding No. 07-63 in Part III of this section.



U.S. DEPARTMENT OF EDUCATION

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07-21. INAPPROPRIATE REIMBURSEMENT OF INDIRECT COSTS (College of Eastern Utah) CFDA Numbers and Titles: 1) 84.042 (TRIO) Student Support Services 2) 84.044 (TRIO) Talent Search Federal Award Numbers: 1) P042A050297 2) P044A020606/060589 Questioned Costs: $6,358 Pass-through Entity: N/A The College did not comply with the “modified total direct costs” provision in calculating the indirect costs for the Trio Program. The College inappropriately calculated indirect costs as 8% of the total combined direct and indirect costs for the Student Support Services Program (Price Campus) and Talent Search Program. The U.S. Department of Education guidance states that the entity can charge a maximum 8% of “modified total direct costs” which are actual direct costs, less equipment, contracts, stipends and grant-in-aid. These errors resulted in the Student Support Services Program (Price Campus) and Talent Search Program overcharging the federal program for indirect costs of $3,151 and $3,207, respectively, for the 2007 state fiscal year. Therefore, we have questioned these excess charges. Recommendation: We recommend that the College calculate indirect costs for the TRIO Program based on actual expenditures using the appropriate base of “modified direct costs.” College’s Response: The College will calculate indirect costs using approved federal guidelines. Contact Person: Kevin Walthers, Ph.D., Vice-President for Finance and Administration, (435) 613-5654 Anticipated Correction Date: Immediate.




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07-22. INADEQUATE DOCUMENTATION (College of Eastern Utah) CFDA Number and Title: 84.044 (TRIO) Talent Search Federal Award Number: P044A020606/060589 Questioned Costs: $150 Pass-through Entity: N/A We tested a sample of 7 TRIO Program disbursement transactions at the College of Eastern Utah, and noted one Talent Search Program purchase of three mini-fridges totaling $150 for use by the Monument Valley High School, Whitehorse High School, and Monticello High School Counseling Centers. Per federal regulations (34CFR 643.30(f)), in order for the equipment to be allowable, it must help meet the objectives of the project in a more economical or efficient manner. Since this purchase does not meet the objectives of the program, we have questioned these costs. Based on our projections of the questioned costs noted in this statewide sample, we believe that the resulting noncompliance is not material to the program. Recommendation: We recommend that the College only purchase equipment items that help meet the objectives of the program as required by Federal regulations. College’s Response: We do not agree that the expenditure of $150 for refrigerators is an unallowable expenditure. The refrigerators were used to store beverages and small food items as explicitly allowed by Federal Regulation. The use of the refrigerators increase efficiency and allow the program to be more economical by purchasing bulk items. Contact Person: Kevin Walthers, Ph.D., Vice-President for Finance and Administration, (435) 613-5654 Anticipated Correction Date: N/A




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07-23. INACCURATE LINE ITEMS IN THE FISAP REPORT (Dixie State College of Utah) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Numbers: various Questioned Costs: $-0- Pass-through Entity: N/A We tested Dixie State College’s Fiscal Operations Report and Application to Participate (FISAP report) for federal award year 2005-2006 and noted that amounts reported on the following line items did not agree to supporting documentation:

a) Part II, Section E, Line 22: Total tuition and fees were overstated by $3,774,692. b) Part III, Section B, Line 7: Total principal and interest repaid by borrowers from all

sources was understated by $20,256. c) Part III, Section B, Line 9: Total principal repaid by borrowers from all sources for

loans in default for more than 5 years was overstated by $509,996. d) Part III, Section C, Line 2.2, column c: Assignments due to total and permanent

disability discharge was understated by $24,425. e) Part III, Section C, Line 5.1, column c: In default less than 240 days (monthly

installments) or less than 270 days (other installments) was overstated by $18,000.

Errors in the FISAP report could potentially affect the amount of aid awarded to the College in future award years. Recommendation: We recommend that the College implement controls to ensure that information reported in the FISAP report is accurate and agrees to supporting documentation. We also recommend that the College prepare and submit a corrected FISAP report. College’s Response: a) We concur with this finding; however, this amount was corrected to $9,050,539 on the

latest 05-06 FISAP. The amount was originally input as an incorrect figure because our Business Office had not yet finalized the total tuition and fees figure for the fiscal year. Please refer to the “Plan of Action” below.




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b)-e) We concur with this finding; however, this figure has been corrected. The mistake was made in completing the calculations for the FISAP. Our new software will complete this portion of the FISAP in the future to ensure there are no further errors. Please refer to the “Plan of Action” below.

Plan of Action:

As per the recommendation that the “College implement controls to ensure that information reported in the FISAP report is accurate and agrees to supporting documentation,” for future FISAPs, we will have our Business Office review our figures to ensure we have calculated correct amounts and they agree to supporting documentation, before submission. Contact Person: York Butler, Director of Financial Aid, (435) 652-7582 Correction Date: Corrected.

07-24. INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE RELATED TO THE PERKINS LOAN PROGRAM (Dixie State College of Utah) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Numbers: various Questioned Costs: $-0- Pass-through Entity: N/A We selected 24 Perkins loan accounts at the College and noted the following weaknesses: a. For 5 of the 24 loan accounts, the College did not initiate exit counseling with the

student. For 12 of the 24 loan accounts, exit counseling was initiated by the College between 3 and 11 months after the student ceased to be enrolled at least half time. 34 CFR 674.42(b) requires the institution to conduct exit counseling shortly before the borrower ceases at least half-time study at the institution. If a borrower withdraws from the institution without the institution’s prior knowledge or fails to complete an exit counseling session as required, the institution must ensure that exit counseling is provided through either interactive electronic means or by mailing counseling materials to the borrower at the borrower’s last known address within 30 days after learning that the borrower has withdrawn from the institution or failed to complete exit counseling as required. For each of the loan accounts discussed above, the College eventually converted the loan to the appropriate repayment status; therefore, no costs have been questioned.




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b. For 3 of the 24 loan accounts, the students’ separation dates in the loan system did not match the registration records. As a result, one of the loan accounts received five extra months of grace, another was sent to collections prematurely, and the other eventually converted to repayment properly after the student ceased study at another institution. In order to properly administer the loan accounts in accordance with federal requirements (34 CFR 674), accurate separation dates must be maintained. Without accurate separation dates, the required exit interview, due diligence, and timely conversion to repayment may not occur.

Recommendation: We recommend that the Loan Collections Office strengthen existing internal controls to ensure the following: a. Exit counseling is completed in a timely manner, as required by 34 CFR 674.42. b. Students’ separation dates are properly maintained in the loan system. College’s Response: a. We concur with this finding. We now have computer systems in place with better

tracking capabilities for our students. We are now aware sooner when they leave or drop below half-time. This correction plan has been implemented already. Please refer to our “Plan of Action” below.

b. We concur with this finding. We will now run the enrollment verification reports weekly.

This correction plan has been implemented already. Please refer to our “Plan of Action” below.

Plan of Action: In response to the recommendation that the “Loan Collections Office strengthen existing internal controls,” we now conduct internal audits of all files at least twice a year for missing documents, and resend requests for such. All requests will now be done via certified mail. Contact Person: Carlene Holm, Director of Revenue, (435) 652-7603 Correction Date: Corrected.




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07-25. INADEQUATE DOCUMENTATION (Dixie State College of Utah) CFDA Number and Title: 1) 84.044 (TRIO) Talent Search 2) 84.047 (TRIO) Upward Bound Federal Award Numbers: 1) P044A020614 2) P047A040666 Questioned Costs: 1) $666 2) $1,323 Pass-through Entity: N/A While performing scanning procedures for TRIO program transactions at Dixie State College, we reviewed 17 transactions and noted the College could not provide adequate documentation detailing the program purpose and/or the participants in the activity for the following transactions. Missing documentation detailing both the program purpose and the participants a. Upward Bound and Talent Search Program food purchases totaling $188 and $316,

respectively. b. Upward Bound Program expense totaling $104 for movie theater tickets. c. Talent Search Program expense totaling $250 for food purchases, purchases of computer

memory, and greeting cards.

Missing documentation detailing program purpose d. Upward Bound Program purchases of ten movies (DVDs) totaling $165. e. Upward Bound Program expense totaling $270 for movie theater tickets. Missing documentation detailing the participants f. Upward Bound Program charges of $596 for Dixie State Theatre tickets. g. Talent Search Program expense totaling $100 for a bus tour of the campus for local 8th

graders. Inadequate internal controls over documenting the purpose and participant eligibility of program transactions and/or activities may result in the loss or abuse of program funds. Because the College could not provide documentation to support the allowability or participant eligibility for the above transactions, we have questioned the related costs. Based




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on our projections of the questioned costs noted in this statewide sample, we believe that the resulting noncompliance is not material to the program. Recommendation: We recommend that the College adequately document the allowable purpose for all program transactions and, when applicable, document the eligibility of participants for program activities. College’s Response: Subsequent reviews located most if not all of the documentation that was noted as missing in the finding. In the future, we will work to insure that auditors have all necessary documentation at the time that the audit is performed. Contact Person: Jonathan Morrell, Director of TRIO Programs, (435) 652-7656 Anticipated Correction Date: January 15, 2008

07-26. INAPPROPRIATE REIMBURSEMENT OF INDIRECT COSTS (Dixie State College of Utah) CFDA Number and Title: 1) 84.042 (TRIO) Student Support Services 2) 84.044 (TRIO) Talent Search 3) 84.047 (TRIO) Upward Bound Federal Award Numbers: 1) P042A050119 2) P044A020614 3) P047A040666 Questioned Costs: $3,243 Pass-through Entity: N/A The College inappropriately calculated and requested reimbursement for TRIO Program indirect costs based on budgeted amounts rather than actual expenditures. OMB Circular A-21 cost principles require that reimbursed costs be based on actual costs not budgeted amounts. Furthermore, the College inappropriately requested and received payment for indirect costs for the entire federal fiscal year at the beginning of the federal fiscal year resulting in an advance of federal funding. Cash management regulations require that program costs be paid on a reimbursement basis rather than advanced.




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The College also did not comply with the “modified total direct costs” provision in calculating the indirect costs. The College inappropriately calculated Talent Search Program indirect costs as 8% of the total combined direct and indirect budgeted costs. The U.S. Department of Education guidance states that the entity can charge a maximum 8% of “modified total direct costs” which are actual direct costs, less equipment, contracts, stipends and grant-in-aid. These errors resulted in the College’s Talent Search Program overcharging the federal program for indirect costs of $3,243 for the 2007 state fiscal year. Therefore, we have questioned the excess charges. Recommendation: We recommend that the College calculate indirect costs for the TRIO Program based on actual expenditures using the appropriate base of “modified direct costs.” College’s Response: We agree with the auditors recommendations and are reviewing the procedures associated with the calculations of indirect cost reimbursements. Based on that review, we will refund to the Federal Government any amounts deemed to be overpaid. Contact Person: Krystal Thompson, Director of Payroll and Grants, (435) 652-7610 Anticipated Correction Date: March 31, 2008

07-27. NONCOMPLIANCE WITH MATCHING REQUIREMENT (Dixie State College of Utah) CFDA Number and Title: 84.042 (TRIO) Student Support Services Federal Award Numbers: P042A050119 Questioned Costs: $10,303 Pass-through Entity: N/A The College has not obtained a waiver for Student Support Services (SSS) program matching requirements, could not otherwise document that they were eligible for Title III or Title V funding, and has not provided sufficient matching funds for the program. Federal requirements (20 USC 1070a-14) for the TRIO program state that an institution that uses any portion of its SSS program for grant-in-aid to students must furnish 33 percent of the total funds it uses for that purpose from non-federal sources. However, institutions eligible to receive funds under Title III or Title V of the Higher Education Act are not required to




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provide matching funds. Since they could not provide documentation of a waiver from the federal awarding agency or other documentation that they were Title III or Title V eligible, we concluded they were subject to the matching requirement. We reviewed the College’s fiscal year 2007 expenditures for the SSS program to determine compliance with the matching requirement and noted that the College had expended $48,800 in grant-in-aid from federal SSS program funds and only $18,961 (28%) from non-federal sources for matching purposes. This results in $10,303 unmatched SSS program funds during fiscal year 2007. Recommendation: We recommend that the College comply with federal TRIO matching requirements by either documenting that a waiver (or other Title III or Title V eligibility status) has been received from the federal awarding agency or matching grant-in-aid expenditures from non-federal funds at the appropriate rate. College’s Response: The College feels that it is exempt from the matching requirement for TRIO programs, and feels that the documentation for the exemption is forthcoming. We do acknowledge that such documentation should be on file at the time of the audit, and will work to insure that this happens in the future. Contact Person: Jonathan Morrell, Director of TRIO Programs, (435) 652-7656 Anticipated Correction Date: February 28, 2008

07-28. INADEQUATE INTERNAL CONTROLS AND NONCOMPLIANCE WITH FEDERAL CASH MANAGEMENT REQUIREMENTS (Utah State Office of Education and Office of Rehabilitation) CFDA Number and Title: various Federal Award Number: various Questioned Cost Amount: N/A Pass-through Entity: N/A a. For the Vocational Rehabilitation grant, the State Office of Rehabilitation is not

disbursing program income from the Social Security Administration for rehabilitating Social Security beneficiaries before any additional federal funds are drawn. According to federal regulations (34 CFR 80.21(f)(2), "grantees and subgrantees shall disburse




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program income, rebates, refunds, contract settlements, audit recoveries and interest earned on such funds before requesting additional cash payments." Holding funds in excess of cash needs is not consistent with methodologies established in the Treasury-State Cash Management Improvement Act Agreement and could result in an interest liability for the State.

b. The State Office of Education did not minimize the time between the expenditure of

federal funds and the related drawdown from the Federal Government as required by federal regulations (31 CFR 205). During the week of March 18 to March 24, 2007, the State Office of Education had total expenditures for all grants from the U.S. Department of Education totaling $24,562,094. However, the corresponding draw was for only $425,029, resulting in a net under-draw of $24,137,065 for all grants the State Office of Education receives from the U.S. Department of Education. This error occurred and went undetected as a result of turnover in internal accounting. Noncompliance with the federal cash management requirements could result in lost interest to the State or in an interest liability for the State. In this case, the draw for the remaining amount was not made until October 2007, resulting in estimated lost interest to the State of approximately $602,800.

Recommendation: We recommend that the State Office of Rehabilitation and the State Office of Education comply with federal cash management requirements by: a. Disbursing program income before drawing additional federal funds, and b. Minimizing the time between the expenditure of federal funds and the related draw

from the Federal Government. Office’s Response: a. The State Office of Rehabilitation has contacted Rehabilitation Services Administration

(RSA) regarding the use of program income to offset RSA draw downs for CMIA compliance. Section 19(a) (2) of the Rehabilitation Act as Amended states that program income funds not obligated or expended shall remain available for obligation and expenditure during succeeding fiscal years; however, if the funds are disbursed before drawing additional federal funds then this could never occur. In addition, 34 CFR 361.63(c) (3) (i) states that program income is to be treated as an addition to the grant funds. These two items seem to be in conflict with Cash Management and therefore




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USOR has requested the clarification. Should RSA agree with the auditors recommendation, funds currently on hand will be used prior to drawing additional RSA funds and a procedure will be adopted to expend these funds when they appear as deposits in the state’s bank account.

Contact Person: Donald R. Uchida, Executive Director, Utah State Office of

Rehabilitation, (801) 538-7540 Anticipated Correction Date: Pending clarification from RSA and then immediately.

b. The State Office of Education agrees with this finding and has made every effort to fill

key positions. The accounting section has experienced a high rate of turnover which has led to this finding. Controls are in place which would have detected the lateness of this request for funds when the federal revenues were reconciled; however, this was not completed due to another vacancy in a key position. These two key positions have been replaced with qualified personnel to handle the draws and reconciliations. Additional training will be provided for employees handling federal draws. This will include training on Cash Management requirements.

Contact Person: Judy DeWaal, Acting Finance Director, Utah State Office of

Education, (801) 538-7625 Anticipated Correction Date: January 2008

07-29. INADEQUATE REVIEW AND APPROVAL OF TITLE I DISBURSEMENTS (Utah State Office of Education) CFDA Number and Title: 84.010 Title I Grants to Local Education Agencies Federal Award Number: S010A04044A Questioned Cost Amount: $-0- Pass-through Entity: N/A We reviewed 15 Title I disbursements and noted one reimbursement request by a Local Educational Agency (LEA) which was paid twice by the Office of Education, resulting in a $59,739 overpayment of Title I funds. The Office of Education discovered the overpayment 5 months later and adjusted a subsequent reimbursement by the amount of the overpayment to correct the error. Therefore, there are no related questioned costs. However, this duplicate payment did result in noncompliance with cash management requirements, as the Office of Education drew down federal funds for the duplicate payment and passed them through to the LEA prior to the LEA making any related expenditures. A careful review of the




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reimbursement requests by the appropriate personnel should have caught the duplicate payment and averted the draw down of federal funds in advance of expenditures by the LEA. Failure to draw down funds on a reimbursement basis results in interest liabilities to the State and could result in questioned costs. Recommendation: We recommend that the Office of Education follow internal control procedures by having an authorized individual carefully review and approve all Title I reimbursement requests from LEAs. Office’s Response: The Title I Section of the Utah State Office of Education will ensure that all LEA requests for Title I reimbursement go through an approval process that includes the following: a. The Title I Finance Technician will receive and prepare all Title I requests for

reimbursement to include the review of grants and expenditures to ensure that reimbursement requests are valid.

b. All reimbursement requests will be reviewed and approved by an authorized staff

member (either the Title I Education Specialist who oversees Title I finance or the State Director of Title I).

c. The Title I Finance Technician will process approved reimbursements following state

financial procedures. Contact Person: Karl Wilson, Director Title I Programs, (801) 538-7509 Anticipated Correction Date: Immediate implementation




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07-30. ERRORS IN FEDERAL FINANCIAL REPORTS (Utah State Office of Education) CFDA Number and Title: 84.126 Vocational Rehabilitation Federal Award Number: H126A060066B, H126A050066C Questioned Cost Amount: N/A Pass-through Entity: N/A We tested the federal fiscal year 2006 RSA-2 report for the Vocational Rehabilitation grant and noted two errors in the report: 1) The Services for Groups of Individuals with Disabilities on line 3.d) of Schedule I. was overstated by $6,351. 2) The Total Title VI-B Funds Expended on Services on line 15 of Schedule II was overstated by $7,257. Errors in financial reporting can result in the disallowance of costs and can affect the amount of future grants from the U.S. Department of Education. Recommendation: We recommend that the Office of Education take greater care in the preparation and review of federal financial reports. Office’s Response: We concur with the auditors’ finding and recommendation. Upon discovery of the errors, we immediately corrected them and submitted an amended report to RSA. We have increased training for the individual who prepared this report and are looking for ways to extract the data in a more automated manner.

Contact Person: Lucy Francom, Budget Manager, (801) 538-7631 Anticipated Correction Date: Immediately; corrected report submitted




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07-31. INADEQUATE INTERNAL CONTROLS OVER INDIRECT COST RATE PROPOSAL (Utah State Office of Education) CFDA Number and Title: various Federal Award Number: various Questioned Cost Amount: $-0- Pass-through Entity: various We noted several errors in the Indirect Cost Rate Proposal (ICRP) calculation for the rates to be used in fiscal year 2008. These errors caused an overstatement of the proposed unrestricted and restricted indirect cost rates by .7% and 12.4%, respectively. These errors will result in an overdraw of federal funds to cover indirect costs incurred by the State if not corrected. There were also errors in the calculation of the rates to be used in fiscal year 2007 which were noted in our prior year audit and which have not been corrected. The errors occurred, in part, due to the inadequate training of the employee who prepared the proposal and also due to the inadequate review of the proposal by the supervisor. Recommendation: We recommend that the Office of Education correct the errors made in the 2008 indirect cost rate calculation. We also recommend that the Office of Education provide adequate training and establish adequate internal controls to ensure that all information and calculations used in future Indirect Cost Rate Proposals are accurate. Office’s Response: All corrections were made to the ICRP before approval of rates for FY08. The main cost analysis of the ICRP was completed with only one error, a $30,000 difference for the $29,679,470 in the base figure. This results in a percentage error of one one-hundredth of a percent which did not impact the calculation of the ICRP for FY08. The carry-forward calculation was incorrectly completed. It was corrected and submitted by the supervisor. The confusion resulted when a second proposal was submitted by staff not knowledgeable in the ICRP and which contained additional errors in the carry-forward calculation. The Department of Education contact for the ICRP questioned the submission and did not use it or refer to it for the ICRP negotiation process. Key Positions have been replaced with qualified personnel to handle the ICRP.




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Contact Person: Judy DeWaal, Acting Finance Director, Utah Office of Education, (801) 538-7625 Anticipated Correction Date: Immediate implementation

07-32. NONCOMPLIANCE WITH DAVIS-BACON ACT (Utah State Office of Rehabilitation) CFDA Number and Title: 84.126 Vocational Rehabilitation Federal Award Number: H126A060066B Questioned Cost Amount: N/A Pass-through Entity: N/A During our review of Vocational Rehabilitation grant expenditures at the Utah State Office of Rehabilitation, we noted two transfers to the Division of Facilities Construction and Management (DFCM) who contracted with builders to remodel Vocational Rehabilitation office space in Brigham City. However, the Office of Rehabilitation failed to notify DFCM that federal funds from the Vocational Rehabilitation grant would be used to pay for this construction project. As a result, the related construction contract did not include clauses regarding payment of prevailing wage rates and submission of weekly certified payrolls as required by the Davis-Bacon Act. Per the Davis-Bacon Act, all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. In addition, contractors or subcontractors are required to submit to the non-federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Noncompliance with the Davis-Bacon Act could result in loss of federal funding. Recommendation: We recommend that the Office of Rehabilitation establish procedures and controls to ensure DFCM is notified whenever construction contracts will be paid with federal funds so that DFCM will know when it needs to follow federal regulations regarding the Davis-Bacon Act.




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Office’s Response: We concur with the auditors’ finding and recommendation. On August 16, 2007 a letter was sent to the Division of Facilities Construction and Management which served as official notice that all leases, remodeling, and construction projects for the Utah State Office of Rehabilitation (USOR) utilize federal funds. It also was intended to prompt DFCM to follow federal requirements when procuring leases, remodeling, or construction on behalf of the USOR. Contact Person: Kyle Walker, USOR Director of Administrative Services, (801) 538-7837 Anticipated Correction Date: August 16, 2007

07-33. INADEQUATE CONTROLS AND NONCOMPLIANCE WITH RETURN OF TITLE IV FUNDS (Salt Lake Community College) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: $135 Pass-through Entity: N/A We originally selected 11 students that officially or unofficially withdrew from Salt Lake Community College (College) during the Fall 2006 or Spring 2007 semesters to determine whether the College properly determined and calculated return of Title IV funds. In pulling the documentation for these students, the College noted one instance for which they had not calculated or returned the required Title IV funds within 45 days after the College determined that the student withdrew, as required by federal regulations (34 CFR 668.173(b)). We have questioned $135 for this error, which represents the College’s portion of Title IV funds that were not returned. In addition to this error, we also noted that for one of the first five student records we examined, the College did not return the Title IV funds until 73 days after the student officially withdrew, which is not in compliance with 34 CFR 668.173(b)). We have not questioned any costs for this error. Because any further potential errors would not be material to the program, we did not perform testwork for the remaining sampled students.




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Recommendation: We recommend that the Financial Aid Office establish or strengthen existing internal controls to ensure that Title IV funds are calculated and returned within the proper time period, as required by 34 CFR 668.173(b). College’s Response: The Financial Aid Office has created two new reports. The first report (Pell Decrease Report) collects any Pell Grant recipient who drops below awarded enrollment status, creating an over-award. The second report (Drop/Withdrawal Report) collects any financial aid recipient who has dropped or withdrawn from all classes. These two reports are used to determine if a student owes a repayment on a Pell Grant or any other type of Federal aid (Supplemental Opportunity Grant, Academic Competitiveness Grant, Perkins Loan or Subsidized/ Unsubsidized Stafford Loan). The first list removes students once the repayment has been calculated. The second list is a comprehensive list. The reports are run every week to ensure compliance with the 45 day required time period. The Financial Aid Office also runs a report at the end of each term to find all students who did not complete any of their classes during the term (Incompletes, Audits or failing grades). This report also collects students who dropped or withdrew from all classes. This list will be compared with the final Drop/Withdraw report to ensure that we are finding all students in a timely manner. The Drop/Withdraw Report was reviewed last week to determine if all funds were returned within a timely manner. Of the 149 students on the report, five were new and had not yet been done, and two were not reviewed within the 45 day timeframe, an error rate of 1.34%. However, one of the students never received any aid; and for the other, neither the student nor the school was required to return any funds. In addition, the Financial Aid Office is currently testing the Return of Funds process within the Banner System. Once the Return of Funds is automated (anticipated date: Summer 2008), it is believed that students will not be missed through human error. The Financial Aid Office feels that it is now in compliance with the recommendations. Contact Person: Cristi Millard, Director of Financial Aid, (801) 957-4145 Correction Date: Already corrected




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07-34. INADEQUATE CONTROLS FOR STUDENT STATUS CHANGES REPORTS (Salt Lake Community College) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A For the Fall 2006 and Spring 2007 semesters, the College did not have controls in place to ensure that student withdrawals were being reported to the National Student Loan Data System (NSLDS). Per the NSLDS Enrollment Reporting Guide, students who have officially withdrawn from all courses at the institution or who have stopped attending all classes at the institution but have not officially withdrawn should be reported as withdrawn. Per 34 CFR 682.610, schools should complete and return the student status confirmation report within 30 days of receipt of the report. Noncompliance with this requirement could cause a student’s conversion to repayment status to be delayed inappropriately. Recommendation: We recommend that the College implement internal controls to ensure that all student withdrawals are reported to NSLDS as required by 34 CFR 682.610. Colleges’ Response: A program has been created to identify students who have withdrawn from or dropped all of their classes. In addition, for students who cease attendance and have failing grades, instructors are blocked from entering a failing grade without also entering a last date of attendance. Once this information is collected, a new code will be inserted into Banner to indicate withdrawal. This date will then be submitted to NSLDS through the Clearinghouse. Contact Person: Loren Evans, Registrar, (801) 957-4296 Anticipated Correction Date: February 1, 2008




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07-35. INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE RELATED TO THE PERKINS LOAN PROGRAM (Salt Lake Community College) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A We selected 14 Perkins loan accounts at the College and noted the following weaknesses: a. For 7 of the 14 loan accounts, the College initiated exit counseling in an untimely manner

(between 2 and 17 months after the student ceased to be enrolled at least half time.) 34 CFR 674.42(b) requires that the institution conduct exit counseling shortly before the borrower ceases at least half-time study at the institution. If a borrower withdraws from the institution without the institution’s prior knowledge or fails to complete an exit counseling session as required, the institution must ensure that exit counseling is provided through either interactive electronic means or by mailing counseling materials to the borrower at the borrower’s last known address within 30 days after learning that the borrower has withdrawn from the institution or failed to complete exit counseling as required. For each of the loan accounts discussed above, the College eventually converted the loan to the appropriate repayment status; therefore, no costs have been questioned.

b. For 1 of the 14 loan accounts, the separation date in the loan system did not match the

registration records. Thus, the grace period recorded on the account was 11 months past the actual grace period. Upon discovering this error, the College gave the student an additional 9 months of grace period for a total of 20 months of grace. In order to properly administer the loan accounts in accordance with federal requirements (34 CFR 674), accurate separation dates must be maintained. Without accurate separation dates, the required exit interview, due diligence, and timely conversion to repayment may not occur.

c. For 2 of the 14 loan accounts, the students did not receive all required contacts during

their initial grace period. 34 CFR 674.42.c (2)(i)-(2)(iii) requires the College to contact the borrower at 90, 150, and 240 days into the grace period. One of the errors occurred because the separation date in the loan system did not match the registration records (see finding b. above). Although the College extended the student’s grace period by 9 months after discovering this error, the student still did not receive the required contacts. This




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account was converted to repayment after the 20 months of grace. The other error occurred because the College did not become aware of the student’s separation until four months after the student separated. We did note, however, that this account was converted to repayment in a timely manner.

Recommendation: We recommend that the Loan Collections Office establish or strengthen existing internal controls to ensure the following: a. Exit counseling is completed in a timely manner as required by 34 CFR 674.42(b). b. Students’ separation dates are properly maintained in the loan system. c. Borrowers are contacted at 90, 150, and 240 days into the grace period in

accordance with 34 CFR 674.42.c (2)(i)-(2)(iii). Colleges’ Response: a. During Fall 2007 all current and previous Perkins Loan recipients were reviewed to

determine if all necessary exit counseling had been completed. Beginning January 2008, a report will be available monthly to determine if students are no longer attending half time and exit counseling will be completed in a timely manner.

b. We are manually reviewing accounts to discover conversion issues from the previous system and will have the separation dates corrected by the end of December 2007.

c. By implementing improvements noted in the response to a. and b., due diligence letters

will be issued in the appropriate time frame.

Contact person: Lynda Sweet, Manager, Student Loans & Receivables, (801) 957-4230 Anticipated Correction Date: February 1, 2008




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07-36. REPORTING ERRORS (Salt Lake Community College) CFDA Numbers and Titles: 1) 84.042 (TRIO) Student Support Services 2) 84.044 (TRIO) Talent Search Federal Award Numbers: 1) P042A020427/060409 2) P044A020845 Questioned Costs: $-0- Pass-through Entity: N/A We selected for testwork Salt Lake Community College’s most recently submitted annual performance reports for the reporting period ended August 31, 2006 for the Student Support Services and Talent Search programs. We randomly selected 40 students reported as program participants from the two reports and noted the following errors: Student Support Services Annual Report (18 students selected for testwork)

• Degree Completed was reported incorrectly for three students. Two students were reported as still enrolled, but their last semester at the College was spring of 2006. One other student was reported as withdrawn, but was enrolled at the reporting date.

• Current Grade Level was reported incorrectly for one student. The student was reported as “NA—no longer enrolled,” but was enrolled at the report date.

• Participant Status was reported incorrectly for one student. This student was reported as a prior year participant no longer enrolled; however, her transcripts indicated she was enrolled at the report date.

Talent Search Annual Report (22 students selected for testwork)

• The documentation retained for promotions for four students was inadequate. The documentation provided by the junior high for these students only indicated that these students were enrolled in the designated grade in 2005-06 and that they were still enrolled for 2006-07 but did not state whether the students were promoted or in what grade they were currently enrolled. Further, the documentation completed by the junior high school staff did not contain any signatures or other verification that the documentation had actually been completed/verified by a school employee.

• Eligibility was reported incorrectly for two students. One student was reported as “other” eligible; however, per his application documents he was low-income eligible. The other student was reported as low-income and 1st generation eligible; however, per his application documents he was only 1st generation eligible.

• Documentation of income verification was missing for one student. This student’s file did not contain any documentation of questions or inquiries of income levels.




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However, the student was properly reported as only 1st generation eligible. Because income is not an eligibility criteria and used only for earmarking requirements, we did not question any costs.

• Documentation of citizenship was inadequate for one student’s file. This student’s application indicated that he was not a citizen; however, no other documentation (i.e. alien registration card) was obtained. Subsequent to our testwork, the College provided adequate documentation of the student’s citizenship, therefore, we did not question any costs.

In addition to reporting incorrect data, errors in the reporting process can result in the disallowance of costs and may affect the amount of future program funding. Recommendation: We recommend that the College improve internal controls over preparing and reviewing TRIO program performance reports to ensure that the correct information is reported and to ensure that all eligibility documentation is retained in participant files. College’s Response: Student Support Services Annual Report corrective action plan: In response to the audit site visit in May, 2007, additional procedures were developed and have been implemented that have improved the internal controls over the collection and documentation of data for the SSS Annual Performance Report. We have modified a tracking form to mirror the APR and have instituted a new paper documentation procedure for APR fields that need to be reviewed and updated annually. Supporting documentation which that has always been available online is now printed from Banner (SLCC student information system) and from the National Student Clearinghouse and the data used to complete the APR fields is marked (ie, enrollment status, persistence, graduation/transfer). Since the reporting format had changed for the 2005-06 SSS APR, students were coded and reported based on how we understood the existing federal guidance. With subsequent revised SSS program procedures and documentation, with revised APR instructions and guidance from the U.S. Department of Education, and with validation and data checks at the time of APR submission, we feel procedures have been strengthened to ensure the 2006-07 APR data is both accurate and well documented.




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Talent Search Annual Report corrective action plan: In many cases the finding reflects the challenges we encountered during the start up year of the program (2002-03). After the start up year, the program application was improved to thoroughly and fully provide information and documentation to determine eligibility for the program. Students have not been served until a complete application has been reviewed by the Director, further documentation has been requested and received as needed (ie evidence of intent to become permanent resident), and the student has been accepted into the program. The Director is conducting file audits more frequently than in the past and staff have received additional training on eligibility and documentation. In response to the audit site visit in May, 2007, procedures were developed and have been implemented that improve the internal controls over the collection and documentation of promotion data for the TS Annual Performance Report. In preparing the 2006-07 TS APR, promotion was documented with either a student transcript and/or a signed/dated list from a school administrator. Contact Persons: Barbara Burkart, SLCC TRIO Director, (801) 957-4334 Janet Felker, SLCC Dean of Student Planning and Support, (801) 957-4186 Anticipated Correction Date: Corrective action has been implemented and staff training has

been provided regarding the changes

07-37. INAPPROPRIATE REIMBURSEMENT OF INDIRECT COSTS (Snow College) CFDA Number and Title: 84.044 (TRIO) Talent Search Federal Award Number: P044A020785 Questioned Costs: $7,108 Pass-through Entity: N/A The College did not comply with the “modified total direct costs” provision in calculating the indirect costs for the Talent Search Program. The College inappropriately calculated indirect costs as 8% of the total combined direct and indirect costs. The U.S. Department of Education guidance states that the entity can charge a maximum 8% of “modified total direct costs” which are actual direct costs, less equipment, contracts, stipends and grant-in-aid. This error resulted in the Talent Search Program overcharging the federal program for indirect costs of $7,108 for the 2007 State fiscal year. Therefore, we have questioned these costs.




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Recommendation: We recommend that the College calculate indirect costs for the TRIO Talent Search Program using the appropriate base of “modified direct costs.” College’s Response: The College concurs with the finding and recommendation. The method used by the College in calculating the indirect costs increased the possibilities of errors in the calculation. The College will modify the procedures in calculating indirect costs and use the appropriate base of “modified direct costs” – ensuring the costs of equipment, contracts, stipends, and grants-in-aid are not included in the calculation. Contact Person: John Ruell, Controller, (435) 283-7250 Anticipated Correction Date: February 2008

07-38. INAPPROPRIATE REIMBURSEMENT OF INDIRECT COSTS (Southern Utah University) CFDA Numbers and Titles: 1) 84.042 (TRIO) Student Support Services 2) 84.044 (TRIO) Talent Search 3) 84.047 (TRIO) Upward Bound Federal Award Numbers: 1) P042A050878 2) P044A020377/060385 3) P047030982 Questioned Costs: $4,470 Pass-through Entity: N/A The University inappropriately calculated and requested reimbursement for TRIO Program indirect costs based on budgeted amounts rather than actual expenditures. OMB Circular A-21 cost principles require that reimbursed costs be based on actual costs not budgeted amounts. Furthermore, the University inappropriately requested and received payment for indirect costs for the entire federal fiscal year in the middle of the federal fiscal year resulting in an advance of federal funding. Cash management regulations require that program costs be paid on a reimbursement basis rather than advanced. The University also did not comply with the “modified total direct costs” provision in calculating the indirect costs. The University inappropriately calculated TRIO Program




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indirect costs as 8% of the total combined direct and indirect costs budgeted for the Talent Search Program and 8% of the total direct costs budgeted for the Student Support Services Program. The U.S. Department of Education guidance states that the entity can charge a maximum 8% of “modified total direct costs” which are actual direct costs, less equipment, contracts, stipends and grant-in-aid. These errors resulted in the Talent Search Program and Student Support Services Program overcharging the federal program for indirect costs of $2,984 and $1,486, respectively, for the 2007 state fiscal year. Therefore, we have questioned these excess charges. Recommendation: We recommend that the University calculate indirect costs for the TRIO Program based on actual expenditures using the appropriate base of “modified direct costs.” University’s Response: The University will calculate the indirect costs based on the actual expenditures for each grant. The indirect cost will be figured and reimbursed monthly on the actual and allowable costs. This procedure will be implemented immediately for all new grants. Contact Person: Rhea Tuft, Grants Accountant, (435) 586-7727 Anticipated Correction Date: Implemented

07-39. NONCOMPLIANCE WITH CASH MANAGEMENT REQUIREMENTS AND PAYMENT OF UNSUPPORTED EXPENDITURE (Uintah Basin Applied Technology College) CFDA Number and Title: 84.048 Vocational Education Program Federal Award Numbers: various Questioned Cost Amount: $14,390 Pass-through Entity: N/A For one of 22 expenditures tested, the Uintah Basin Applied Technology College (College) paid a vendor for equipment before the equipment and invoices were received; thus, the College booked an expenditure before they had received invoices to support the expenditure. The College placed the order in May 2007 and paid the vendor on July 3, 2007, even though the first of the items were not received or invoiced until August 28, 2007. In addition, the College had not received the items ordered or the invoices for a significant portion of the




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order as of the end of our testwork. Therefore, we have questioned the amount of the remaining balance. However, the College has been reimbursed for the entire amount of the purchase. The College should establish procedures and controls to ensure that expenditures are adequately supported prior to paying vendors and include only those expenditures that are adequately supported in their reimbursement requests. This error resulted from an effort to meet the State Office of Education’s period of availability requirement, which is more restrictive than the federal period of availability. Payment of unsupported expenditures could result in errors and misappropriations going undetected, interest liability, questioned costs, and/or loss of federal funding. Recommendation: We recommend that the College establish procedures and controls to ensure that expenditures are adequately supported prior to paying vendors. We also recommend that the College include only expenditures with adequate supporting documentation in their reimbursement requests to the State Office of Education. College’s Response: UBATC will follow its purchasing policy to prevent recurrence. The procedure is to have appropriate personnel place initials on incoming receipts, indicating that shipments have been received, prior to payment. In this case, the College did not conform to policy and made payment for the purpose of requesting grant reimbursement before the required date. Contact Person: Keith Sprouse, Vice President of Finance, (435) 722-6903 Anticipated Correction Date: Immediate implementation.

07-40. INADEQUATE SEPARATION OF DUTIES (Uintah Basin Applied Technology College) CFDA Number and Title: 84.048 Vocational Education Program Federal Award Numbers: various Questioned Cost Amount: N/A Pass-through Entity: N/A The College does not have adequate separation of duties over their payroll and Human Resource (HR) process. The HR Specialist inputs all contract information for contract employees annually and all timesheet data for hourly employees monthly. She also authorizes




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the payroll once she has entered all information into the payroll system. There is currently no independent review of the payroll process. The College should implement adequate internal controls over the payroll process to ensure that payroll entered and paid is reasonable and proper. If adequate controls are not in place over the payroll process, errors or misappropriation can occur without detection. Recommendation: We recommend that the College separate payroll and HR functions or implement an independent review of the payroll process to ensure that payroll entered and paid is reasonable and proper. College’s Response: The College will implement a review process by the Vice President of Finance to determine proper payroll recording and disbursement. Contact Person: Keith Sprouse, Vice President of Finance, (435) 722-6903 Anticipated Correction Date: Immediate implementation.

07-41. NONCOMPLIANCE WITH PURCHASING POLICY (Uintah Basin Applied Technology College) CFDA Number and Title: 84.048 Vocational Education Program Federal Award Numbers: various Questioned Cost Amount: N/A Pass-through Entity: N/A For one of 22 expenditures tested, the College did not comply with the College purchasing policy. The College purchasing policy requires that three competitive bids be obtained before purchasing items with a cost between $5,000 and $20,000. For one item of equipment purchased at a cost of $7,750, three bids were obtained but they were all from the same vendor. This does not meet the requirement to obtain competitive bids. If the College does not comply with their purchasing policy to obtain competitive bids, they could pay more than necessary for items purchased.




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Recommendation: We recommend that the College comply with its purchasing policy by obtaining competitive bids from three different vendors for all purchases of items that cost between $5,000 and $20,000. College’s Response: The College agrees with the finding and will comply with the purchasing policy as it is written. In the future, the required amount of competitive bids will be obtained, each from an independent and separate source. Contact Person: Keith Sprouse, Vice President of Finance, (435) 722-6903 Anticipated Correction Date: Immediate implementation.

07-42. MISSING CERTIFICATION OF EFFORT FOR EMPLOYEES PAID FROM FEDERAL FUNDS (Uintah Basin Applied Technology College) CFDA Number and Title: 84.048 Vocational Education Program Federal Award Numbers: various Questioned Cost Amount: N/A Pass-through Entity: N/A The College did not complete a certification of effort for contract employees paid from federal funds. Per OMB Circular A-21 J.10.c.1. (e) “At least annually a statement will be signed by the employee, principal investigator, or responsible official(s) using suitable means of verification that the work was performed, stating that salaries and wages charged to sponsored agreements as direct charges, and to residual, F&A cost or other categories are reasonable in relation to work performed.” If a certification of effort for employees paid from federal funds is not completed, unallowable personnel costs could be charged to the federal grant. Recommendation: We recommend that the College complete a certification of effort for employees paid from federal funds as required by OMB Circular A-21.




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College’s Response: The College will comply. Contact Person: Keith Sprouse, Vice President of Finance, (435) 722-6903 Anticipated Correction Date: Immediate implementation.

07-43. INADEQUATE DOCUMENTATION (University of Utah) CFDA Number and Title: 84.047 (TRIO) Upward Bound Federal Award Number: P047A030332/070615 Questioned Costs: $64 Pass-through Entity: N/A We selected 3 Upward Bound disbursement transactions as part of our sampling procedures for TRIO program transactions at the University of Utah, and noted that the University could not provide adequate documentation for one transaction, totaling $64, for participants who attended a professional basketball game. Subsequent to our request for documentation, program personnel created a listing, from memory, of those participating in the event. Because the University could not provide documentation to support the participants’ eligibility for the transaction, we have questioned the related costs. Inadequate internal controls over documenting the purpose and participants’ eligibility for program transactions and/or activities may result in the loss or abuse of program funds. Based on our projections of the questioned costs noted in this statewide sample, we believe that the resulting noncompliance is not material to the program. Recommendation: We recommend that the University adequately document the eligibility of participants for program activities. College’s Response: We concur with the recommendation. All participants in the program are verified as eligible for Upward Bound and only participants in the program are allowed to attend the activities. A permanent notebook with lists of participants for all activities is kept.




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Corrective Measures: Accurate and complete record keeping has been emphasized and the staff members have been instructed to be diligent in their recording. Contact Person: Kathryn Felker, EOP Director, (801) 581-7188 Anticipated Correction Date: January 1, 2008

07-44. INADEQUATE INTERNAL CONTROLS RELATED TO PERKINS LOAN REPAYMENTS (Utah State University) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A We reviewed a sample of 11 Perkins loans as part of our testwork on the notes receivable balance and noted two accounts for which the students’ separation dates were not recorded until 15 months after the separation occurred. In order to properly administer the loan accounts in accordance with federal regulations (34 CFR 674), separation dates must be recorded in a timely manner. Without accurate separation dates, the required exit interview, due diligence, and timely conversion to repayment may not occur. Recommendation: We recommend that the Cashier’s Office establish or strengthen existing internal controls to ensure that students’ separation dates are recorded in the loan system in a timely manner. University’s Response: The University concurs with the recommendation. Corrective Action Plan: Each semester the University will compare the student accounts in the loan system with the University’s record of enrolled students in order to determine the students’ separation dates. Separation dates will then be recorded in the loan system in a timely manner.




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Contact Person: Brent Sorenson, Manager, Cashier’s Office, (435) 797-1426 Anticipated Correction Date: January 31, 2008

07-45. INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE RELATED TO PERKINS LOANS REPAYMENTS (Utah Valley State College) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A We selected 22 Perkins loan accounts at the College and noted the following weaknesses: a. For 9 of the 22 loan accounts, the College did not initiate exit counseling with the

student. For 4 of the 22 accounts, exit counseling was initiated by the College between 6 and 8 months after the student ceased to be enrolled at least half time. Federal regulations (34 CFR 674.42(b)) require the institution to conduct exit counseling shortly before the borrower ceases at least half-time study at the institution. If a borrower withdraws from the institution without the institution’s prior knowledge or fails to complete an exit counseling session as required, the institution must ensure that exit counseling is provided through either interactive electronic means or by mailing counseling materials to the borrower at the borrower’s last known address within 30 days after learning that the borrower has withdrawn from the institution or failed to complete exit counseling as required. For each of the loan accounts discussed above, the account was eventually entered into the correct repayment status.

b. For 1 of the 22 loan accounts, the separation date in the loan system did not match the

registration records, which resulted in the student receiving four extra months of grace period. In order to properly administer the loan accounts in accordance with federal requirements (34 CFR 674), accurate separation dates must be maintained. Without accurate separation dates, the required exit interview, due diligence, and timely conversion to repayment may not occur.

Recommendation: We recommend that the College’s Loan Collections Office establish or strengthen existing internal controls to ensure the following:




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a. Exit counseling is completed in a timely manner, as required by 34 CFR 674.42(b).

b. Students’ separation dates are properly maintained in the loan system. College’s Response: Currently we send an overlay file to the National Student Clearinghouse and receive information in return to aid in the proper maintenance of student accounts. Enrolled status accounts are verified on a monthly basis and necessary updates are made to the borrower’s loan. Exit counseling requirements are fulfilled once it is determined that a student’s status has dropped below Federal requirements. In addition all Perkins loan files have been reviewed for proper exit counseling documentation. Contact Person: Lynn Siemer, Manager-Collections Office, (801) 863-8962 Correction Date: Implemented

07-46. INADEQUATE DOCUMENTATION (Utah Valley State College) CFDA Numbers and Titles: 1) 84.042 (TRIO) Student Support Services 2) 84.047 (TRIO) Upward Bound Federal Award Numbers: 1) P042A050863 2) P047A031157 Questioned Costs: 1) $280 2) $6,020 Pass-through Entity: N/A While performing scanning procedures for TRIO program transactions at Utah Valley State College, we reviewed 9 transactions and noted that the College could not provide adequate documentation for the following transactions:

• Three Upward Bound program transactions totaling $5,200 for bus tours. The College was unable to provide a listing of those participating in the activity and the program purpose of the activity.

• Two Upward Bound program transactions totaling $820 for professional athletic

events ($350) and restaurant food purchases ($470). The College was unable to provide any documentation supporting these transactions.




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• One Student Support Services program transaction totaling $280 for concert tickets. The College was only able to generate a listing of those participating in the event after inquiry by the auditors. We further noted from this list that the College purchased tickets for individuals who were ineligible (e.g. spouses and children of participants).

Inadequate internal controls over documenting the purpose and participants’ eligibility for program transactions and/or activities may result in the loss or abuse of program funds. Because the College could not provide documentation to support the allowability or participants’ eligibility for the above transactions, we have questioned the related costs. Based on our projections of the questioned costs noted in the statewide sample, we believe that the resulting noncompliance is not material to the program. Recommendation: We recommend that the College adequately document the allowable purpose for all program transactions and, when applicable, document the eligibility of participants for program activities. College’s Response: We agree with the recommendation and will see that the program purpose of the activity and eligibility of the participants is documented, kept on file, and available for review. We will review Federal legislation, regulations, and guidance related to the programs and will see that appropriate personnel are aware of and understand the program requirements. Contact Persons: Keith Jensen, Student Support Services Director, (801) 863-8426 Maraia Weingarten, Talent Search/Upward Bound Director, (801) 863-8076 Troy James, Accountant, (801) 863-8958 Correction Date: January 18, 2008




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07-47. INADEQUATE CONTROLS AND NONCOMPLIANCE WITH RETURN OF TITLE IV FUNDS (Weber State University) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: $2,785 Pass-through Entity: N/A We originally selected a sample of 18 students that officially or unofficially withdrew from the University during the Fall 2006 and Spring 2007 semesters to determine whether the University properly determined and calculated return of Title IV funds. In pulling the documentation for these students, the University noted one instance for which they had calculated the amount of Title IV funds to be returned, but had not returned the funds to the U.S. Department of Education. In addition to this error, we also noted that for one of the first three student records we examined, the University had calculated the correct amount of Title IV funds to be returned, but had not returned the funds to the U.S. Department of Education. In accordance with federal regulations (34 CFR 668.173(b)), the University is required to return the funds no later than 45 days after it has determined the student withdrew. Because any further potential errors would not be material to the program, we did not perform further testwork for the remaining students. We have questioned costs related to these errors in the amount of $2,785, which represents the University’s portion of Title IV funds that were not properly returned. Recommendation: We recommend that the Financial Aid Office establish internal controls to ensure that Title IV funds are returned within the proper time period, as required by federal regulations. University's Response: The Financial Aid & Scholarship Office agrees with this finding. The sampled item in question was identified and the return of Title IV funds was calculated. However, the transmission of the Pell grant return did not go through the Common Origination and disbursement (COD) process correctly and was listed as an outstanding reconciliation item. Contact Person: Jed Spencer, Director of Financial Aid & Scholarships, (801) 626-6586




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Correction Date: The questioned costs have been returned. New procedures have been implemented to ensure that COD transmissions are reconciled after every transmission instead of monthly. These new procedures will ensure that reconciliation items will be identified and corrected in the next COD transmission. These new procedures became effective July 31, 2007.

07-48. INADEQUATE DOCUMENTATION OF LOAN DISBURSEMENT NOTIFICATIONS (Weber State University) CFDA Number and Title: various, Student Financial Aid Cluster Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A For 3 of the 7 students reviewed in our eligibility testwork at the University, we were unable to determine that the appropriate loan disbursement notifications had been sent out. Federal regulations (34 CFR 668.165) require that notification be sent to a student no earlier than 30 days before a Perkins or FFEL loan is credited to the student’s account and no later than 30 days after. This notification must include the date and amount of the disbursement, as well as the student’s (or parent’s) right to cancel all or a portion of the loan and have the loan proceeds returned to the holder of the loan. The University has been unable to determine whether the loan disbursement notifications were sent but not documented in the Banner Student system, or if they were never sent. Without adequate documentation, we are unable to determine that the University is in compliance with this federal requirement. Because the students were eligible for the loans, no costs have been questioned. Recommendation: We recommend that the University implement internal controls to ensure that all required loan disbursement notifications are sent as required by federal regulations and that adequate documentation of such is retained. University's Response: The Financial Aid & Scholarship Office agrees with this finding. The Financial Aid & Scholarship Office has been fine-tuning the SCT Banner software to ensure compliance with the Title IV regulations. In this instance, the first disbursement notifications were sent and




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documented but for some second disbursements the flag was not updated within the Banner System indicating that the disbursement notification was completed. Contact Person: Jed Spencer, Director of Financial Aid & Scholarships, (801) 626-6586 Anticipated Correction Date: November 30, 2007. Programming enhancements are being made to ensure the second disbursement notifications are sent and the notification date is captured within the Banner System.

07-49. REPORTING ERRORS (Weber State University) CFDA Numbers and Titles: 1) 84.047 (TRIO) Veterans Upward Bound 2) 84.047 (TRIO) Upward Bound 3) 84.042 (TRIO) Student Support Services Federal Award Numbers: 1) P047A030623 2) P047A040876 3) P042A050608 Questioned Costs: $788 Pass-through Entity: N/A We selected for testwork Weber State University’s most recently submitted annual performance reports for the reporting period ended August 31, 2006 for the Veterans Upward Bound, Upward Bound, and Student Support Services programs. We randomly selected 40 students reported as program participants from the three reports and noted the following errors: Student Support Services Annual Report (14 students selected for testwork)

• Documentation of the “need for academic support” for one student was inadequate. Per federal regulations (34 CFR 645.3(c)), a student must demonstrate a need for academic support to be eligible to participate in a Student Support Services program. At the time this student was determined to be eligible in fiscal year 2005, this individual was a 4th year student who had above-average achievement test scores (all 90 or above), had almost all A’s and B’s in his college classes, and was employed through the College’s TRIO - Student Support Services program as a tutor. Therefore, we have questioned $758 of grant-in-aid received by this student in fiscal year 2005. Because this student did not receive any services in fiscal year 2006 or 2007, we did not question any costs for those years.




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• Eligibility was reported incorrectly for two students. One student was reported as disabled only when he also qualified as low-income per documentation in his file. The second student was reported as low-income and 1st generation; however, per file documentation the student also qualified as disabled.

• Degree Completed was reported incorrectly for one student. This student was incorrectly reported as only completing an Associate’s degree; however, the student’s transcript indicated she had completed an Associate’s degree and was still enrolled and seeking a Bachelor’s degree.

• Entry College Grade Level was reported incorrectly for one student. The student was incorrectly reported at entry into the program as a 1st year student; however, her application and transcripts documented her as at least a 2nd year student.

• First School Enrollment Date was reported incorrectly for one student. This student’s enrollment date was reported as one year later than her actual enrollment date.

Veterans Upward Bound Annual Report (13 students selected for testwork):

• Documentation of income verification or veteran status was missing for one student who was reported as low-income. Per federal regulations (34 CFR 645.3), among other requirements, the student must be a first generation college student or low-income individual and a veteran to be eligible for participation in the program. Since this student’s file did not contain verification of income or veteran status, we were unable to determine if the participant was actually eligible and have questioned costs of $30 for the stipends received by this individual during fiscal year 2006 (this student did not receive any stipends (or services) in fiscal year 2007).

• Documentation of 1st generation student status was inadequate for four students who were reported as 1st generation. At the time of application for these students, the application did not contain a question or statement to document 1st generation status. Therefore, we were unable to determine if the students actually qualified as 1st generation students. Per federal regulations (34 CFR 645.4(c)), documentation of 1st generation status should consist of a signed statement from the participant. We noted, however, that these students did qualify as low-income, so we have not questioned any costs. Furthermore, the University has since updated their application to properly document 1st generation status.

• Eligibility was reported incorrectly for 4 students. One student was both a low-income and 1st generation student, but was incorrectly reported as only a 1st generation student. A second student was incorrectly reported as a 1st generation student; however, documentation in her file stated that her father had received a college degree. A third student was incorrectly reported as low-income; however, per his tax records in his file, he did not qualify for low-income status. The fourth student was incorrectly




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reported as 1st generation, but in his application he stated that he was low-income only and no other documentation of 1st generation status was contained in the file. Because a participant needs only to be a 1st generation student or be a low-income individual to be eligible, we did not question any costs.

• Educational Status at Entry was reported incorrectly for one student. Per the student’s transcripts contained in her file, she attended some college before entering the program; however, her educational status at entry was incorrectly reported as a high school degree with no previous college.

Upward Bound Annual Report (13 students selected for testwork):

• Project Entry Date was incorrectly reported for 6 students. The project entry dates reported were from 1 to 5 months earlier than the dates the applications were signed by the students.

• Ending Grade Level for one student was incorrectly reported as enrolled in post secondary education; however, the student’s file contained a transcript indicating the student was not currently enrolled.

• Entrance Grade Level was reported incorrectly for one student as “rising 9th grade” (summer between 9th and 10th grade). However, per her signed application, the student entered the program in the 10th grade.

In addition to reporting incorrect data, errors in the reporting process can result in the disallowance of costs and may affect the amount of future program funding. Recommendation: We recommend that the University improve internal controls over preparing and reviewing TRIO program performance reports to ensure that the correct information is reported and to ensure that all eligibility documentation is retained in participant files. College’s Response: After meeting with the coordinators of the TRIO programs, including Educational Talent Search, we have made the following procedural changes to ensure accuracy of reported information:

• Each program coordinator will perform a final review of all new participant files to ensure necessary eligibility documentation is retained—quarterly.

• Each program coordinator will verify accuracy of information in the annual performance report prior to submission.




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• Program coordinators will conduct a random review of 10% of all participant files for accuracy and completeness—quarterly.

• External review of all programs will be conducted by specialized consultant—annually.

Contact Person: Carl J. Porter, Executive Director, Academic Support Centers and Programs (801) 626-6872 / [email protected] Anticipated Correction Date: All files have been updated to reflect audit findings. Program

coordinator reviews of files will be completed beginning with the first calendar review of 2008. External review will be completed by May 2008.




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07-50. NONCOMPLIANCE WITH SUBGRANTEE ELIGIBILITY REQUIREMENTS (Department of Community and Culture) CFDA Number and Title: 93.569 Community Services Block Grant Federal Award Number: G-06B1UTCOSR Questioned Cost: N/A Pass-through Entity: N/A We examined all 10 Community Services Block Grant (CSBG) subgrantee files at the Department of Community and Culture (the Department) for compliance with federal eligibility regulations and noted three subgrantees that did not have low-income individuals serving on their boards or any other mechanism to assure decision making and participation by low-income individuals, as required by 42 USC 9910(b). The Department noted this noncompliance during monitoring reviews that they performed prior to our audit; however, they did not take appropriate action with these three subgrantees. As a result, the Department did not follow applicable federal regulations upon determining that the subgrantees were not complying with CSBG eligibility requirements. According to 42 USC 9915, if the State determines that a subgrantee fails to meet appropriate standards, “the State shall require the entity to correct the deficiency.” If the entity does not correct the deficiency after providing adequate notice and an opportunity for a hearing, the State shall “initiate proceedings to terminate the designation of or reduce the funding” of the entity. As of November 15, 2007, the Department had not initiated termination proceedings. Because the subgrantees’ designation as eligible entities has not yet been terminated, we have not questioned CSBG payments made by the Department to these subgrantees during State fiscal year 2007, totaling $393,868. Recommendation: We recommend that the Department follow applicable federal regulations to require subrecipients to correct eligibility deficiencies or initiate procedures to terminate or reduce funding to those subrecipients. Department’s Response: We concur that applicable federal regulations should be observed to ensure that subrecipients correct program deficiencies. However, we respectfully maintain that the department was not out of compliance with 42 USC 9910(b). This provision allows for the State, at its discretion,




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to allow public entities to use another mechanism to assure low-income participation other than the tripartite board structure. This is necessary because public organizations have a governing board which legally has the charge of overseeing the administration of the agency. As such, it has been a requirement for these agencies prior to applying for CSBG funds to conduct public hearings each year in their respective communities regarding the planning, implementation, and evaluation of low-income programs funded by CSBG. These public hearings have, in fact, satisfied the State’s basic requirements for this participation. Although this does satisfy basic requirements of the federal code, we are nonetheless mindful of the need for ongoing and consistent input from low-income individuals regarding CSBG programs. As such, we have notified agencies that they must form a tri-partite advisory board, which shall include low-income representatives. While we have included this as a corrective action item for agencies in our monitoring reports, we do not believe the deficiency warranted anything more than technical assistance and training, which we continue to provide, because the agency was in compliance with the code. We further believe termination proceedings were not warranted. To date, with guidance from our division, these agencies have formed advisory boards with low-income participation. With respect to the assertion that the State was not in compliance with 42 USC 9915, the State Auditor omitted additional qualifying language that indicated further actions shall be based on the State’s “final decision in a review pursuant to section 678B.” No such final decision of subrecipient non-compliance was made by the State. Rather, the State has performed the following actions with respect to the entities in question, in accordance with section 9915:

1. Informed each entity of the deficiency to be corrected; 2. Advised each entity to correct the deficiency; and 3. Provided technical assistance to the entity, including assistance with the drafting of

by-laws for the respective advisory boards (by providing samples of by-laws obtained from other entities); offered suggestions and examples for identifying low-income sector representatives; and promoted and/or provided training, including the National Community Action Management Academy workshops and board trainings conducted by State CSBG fiscal and program staff at entity board meetings.

42 USC Section 9915(a)(4)(A) further states: “at the discretion of the State (taking into account the seriousness of the deficiency and the time reasonably required to correct the deficiency), allow the entity to develop and implement, within 60 days after being informed of




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the deficiency, a quality improvement plan to correct such deficiency within a reasonable period of time, as determined by the State.” The three entities that are the subject of this finding are rural, public entities. The State is unaware of any private, nonprofit organization capable of qualifying as an eligible entity to administer the CSBG program in any of the three geographical areas currently served by the designated entities. Based on the State’s fiscal and programmatic reviews, the services that are provided by the three entities benefit low-income individuals and families--those targeted by the CSBG Act. Should any one of these entities be terminated, the State believes that vital services provided would be seriously, negatively impacted. Thus, the State has elected to continue working with these entities to ensure continued services to the low-income citizens in these areas, as well as compliance with the letter of the law. As mentioned above, these agencies have, since receiving our notice of corrective action and subsequent technical assistance, formed advisory boards with low-income representation and are now in compliance with 42 USC 9910(b). Contact Person: Jonathan Hardy, Director, State Community Services Office, (801) 538-8650 Anticipated Correction Date: March 31, 2008

07-51. POTENTIAL UNALLOWABLE POLITICAL ACTIVITIES IN SUBGRANTEE

CONTRACTS (Department of Community and Culture) CFDA Number and Title: 93.569 Community Services Block Grant Federal Award Number: G-06B1UTCOSR Questioned Cost: Undeterminable Pass-through Entity: N/A We examined all 10 CSBG subgrantee contracts at the Department for compliance with federal regulations and noted that one subgrantee contract included a budget for legislative advocacy in its approved scope of work. According to the scope of work, the subgrantee’s advocacy was intended to increase resources for affordable housing as well as change laws and policies that affect housing for low income Utahns, increase resources for safe and affordable child care through policy development and changes, and increase the minimum wage. This same issue was noted for this subgrantee contract in our prior year audit. Because the subgrantee contract spanned two State fiscal years, there were additional expenditures by the Department under this contract during State fiscal year 2007. According to federal regulations (42 USC 9918(b)), CSBG funds may not be used to support any partisan or non-




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partisan political activity. The Department should examine all scope of work documents associated with CSBG contracts to ensure only allowable activities are funded. Not verifying the scope of work for subgrantees could result in unallowable political activities being charged to the CSBG grant. We were unable to determine the actual dollar amount of CSBG funds spent by the subgrantee on political activities but the potential unallowable costs would not be material to the program. Recommendation: We recommend that the Department authorize subgrantees to perform only activities which are allowable according to federal regulations. Department’s Response: We concur with the recommendation and believe appropriate corrective action was taken in August 2006. The contract in question for the Community Services Block Grant was a discretionary grant made to Utah Issues in Federal Fiscal Year 2006. As mentioned, this was reviewed and addressed in the Fiscal Year 2006 Single Audit. Regrettably, because the Management Letter for that year, which identified this deficiency, was not provided to the Department until the second year of the CSBG contract with Utah Issues, the deficiency did indeed continue into Fiscal Year 2007, but was corrected promptly. Our response to the 2006 finding identified the corrective action taken, as follows: “We concur with the recommendation and believe that we are already in compliance with this requirement. “The contract referenced in the finding uses CSBG discretionary funding in a grant to Utah Issues, an agency whose primary objectives are to research and report on poverty issues. For many years, DHCD has elected to use their discretionary funding to support these very necessary objectives, with the intent to share this information with a wide variety of constituencies. Although the scope of work in the contract may have been ambiguous, DHCD’s State Community Services Office (SCSO) has received and documented the actual products provided as a result of the agency’s efforts, including publication, distribution and explanation of the Utah Poverty Report, coordination of Citizens Day on the Hill and the Utah Poverty Conference to educate leaders and citizens about poverty issues in Utah, as well as the publication of fact sheets and research papers related to a variety of low-income issues. The intent and the products produced are supported by OMB Circular A-122 as follows:




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‘b. The following activities are excepted from the coverage of § a: (1) Providing a technical and factual presentation of information on a topic directly related to the performance of a grant, contract or other agreement through hearing testimony, statements or letters to the Congress or a State legislature, or subdivision, member, or cognizant staff member thereof, in response to a documented request (including a Congressional Record notice requesting testimony or statements for the record at a regularly scheduled hearing) made by the recipient member, legislative body or subdivision, or a cognizant staff member thereof; provided such information is readily obtainable and can be readily put in deliverable form; and further provided that costs under this section for travel, lodging or meals are unallowable unless incurred to offer testimony at a regularly scheduled Congressional hearing pursuant to a written request for such presentation made by the Chairman or Ranking Minority Member of the Committee or Subcommittee conducting such hearing.’

“Furthermore, per the state CSBG statute defined in the Utah Code, UCA 9-4-1404, SCSO is required to

‘(4) receive and expend funds for the purposes outlined in this part; (12) convene public meetings which provide citizens the opportunity to comment on public policies and programs to reduce poverty; (13) advise the governor and Legislature of the nature and extent of poverty in the state and make recommendations concerning changes in state and federal policies and programs….’

“It is according to these directives and within the context of these regulations that the contract and services rendered by Utah Issues have been performed to date, and we believe they are eligible activities within the CSBG program. “Lobbying has always been, and continues to be, strictly prohibited as an ineligible expenditure of federal funds. Every CSBG contract, including those reviewed by the State Auditor’s Office, includes language specifically prohibiting lobbying.” The contract with Utah Issues was not scheduled for closure until March 31, 2007. The process for conducting routine monitoring, which includes determining ineligible expenditures as outlined in our monitoring procedures, was not completed until after the closure of the contract. At that time, we found that no rules regarding lobbying were violated.




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Finally, recognizing the ambiguousness of the contract language might lend to ineligible activities, we also eliminated the term “advocacy” from our RFP (prior to it being issued in August, 2006) as well as in our contracts. The RFP for the grant and the contract scope of work focus efforts on eligible “research, reporting and education” activities. Contact Person: Jonathan Hardy, Director, State Community Services Office, (801) 538-8650 Anticipated Correction Date: January 31, 2008

07-52. WEAKNESSES IN DURING-THE-AWARD MONITORING OF LIHEAP

SUBRECIPIENTS (Department of Community and Culture) CFDA Number and Title: 93.568 Low-income Home Energy Assistance Program Federal Award Number: G-06B1UTLIEA Questioned Cost: N/A Pass-through Entity: N/A The Department is not performing adequate during-the-award monitoring of its Low-income Home Energy Assistance Program (LIHEAP) subrecipients related to case management and administration expenditures. We sampled 16 reimbursement requests for case management and administration expenditures, none of which included adequate documentation to support the breakout of the subrecipient’s costs. The Department has not performed on-site monitoring of the subrecipients and is relying on desk reviews to function as their during-the-award monitoring of these program costs. Recommendation: We recommend that the Department improve the during-the-award monitoring procedures, either by improving the desk reviews or by establishing appropriate on-site monitoring, to ensure that case management and administrative expenditures reimbursed to subrecipients are adequately supported by financial records or other appropriate supporting documentation and are for allowable activities. Department’s Response: We concur with the recommendation. The Department has hired an additional financial auditor who is responsible for visiting subrecipients and monitoring their LIHEAP financial




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records periodically throughout the year. He will also provide training and technical assistance on maintaining financial records. Contact Persons: Sherman Roquiero, LIHEAP Program Manager, (801) 538-8644 Mike Glenn, Director, State Housing Programs, (801) 538-8666 Anticipated Correction Date: June 30, 2008

07-53. LIHEAP ELIGIBILITY DETERMINATION AND ASSISTANCE AMOUNT CALCULATION ERRORS (Department of Community and Culture) CFDA Number and Title: 93.568 Low-income Home Energy Assistance Program Federal Award Number: G-07B1UTLIEA Questioned Cost: $1,667 Pass-through Entity: N/A We reviewed the case files for 65 LIHEAP heating, crisis, and/or weatherization assistance expenditures at the Department and noted eligibility determination and benefit calculation errors with 4 of the cases, as described below:

• For one case, the eligibility worker determined that the applicant was eligible even though the applicant’s countable income exceeded 125% of the federal poverty level for the applicable household size. Section 310.A. of the Department’s H.E.A.T. Policy Manual (the Policy Manual) states, “Countable income is gross income minus exclusions, disregards, and deductions. This amount must be at or below 125% of poverty for the household size.” Because the applicant’s countable income exceeded the applicable threshold, the eligibility worker should have denied the application. We have questioned $1,580 for this case, which represents the crisis assistance amount paid on behalf of the applicant during State fiscal year 2007.

• For one case, the eligibility worker calculated the heating assistance amount

incorrectly. The error occurred because the worker determined the applicant’s eligibility and calculated the applicant’s assistance amount based on the applicant having zero income. The applicant’s employment terminated in the month preceding the month of application. However, we determined that the applicant began receiving a new source of income in the month of application. Therefore, the eligibility worker should have counted the income received by the applicant in the month preceding the month of application as described in Section 320.K. of the Policy Manual which states,




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“Count the prior month’s income when a household has a new source of income immediately following (in the prior month or month of application) a terminated source.” Therefore, we have questioned $87 for this case, which represents the difference between actual heating assistance paid by the Department during State fiscal year 2007 and the correct assistance amount.

• For one case, the eligibility worker did not include proper documentation to support

the benefit amount paid. The Policy Manual Section 700.A states, “All documentation upon which the eligibility decision and amount of H.E.A.T assistance is based must be kept in the households H.E.A.T folder.” The eligibility worker used the actual energy burden for calculating the benefit payment but did not include supporting documentation. Therefore, we have calculated the excess benefit paid, totaling $21, based on the standard rate, as established by Policy Manual Section 330.a and Table II from the Monthly Energy Cost Standards. Since the excess amount is less than $75 and would not require reimbursement based on Policy Manual Section 700.4.d, we have not questioned any costs.

• For one case, the eligibility worker calculated the benefit amount incorrectly and thereby underpaid the benefit by less than $10.

Based on our projections of the questioned costs noted in this statewide sample, we believe that the resulting noncompliance is not material to the program. Recommendation: We recommend that the Department strengthen existing internal controls to ensure that LIHEAP eligibility determinations and assistance amount calculations are correct and comply with policy. Department’s Response: We concur with the recommendation. As a matter of record, in the first case, the eligibility determination was not conducted by a HEAT Eligibility Worker, but by the agency manager in charge of several program areas, including the HEAT Program. He committed the error in the process of using Crisis Assistance funds along with matching funds from other programs to help prevent imminent heat loss in a home. This error was identified during monitoring and the $1,580 was repaid to the HEAT Program.




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Because the program is seasonal in nature and new temporary workers are hired each year, the Department works diligently and consistently with intake workers throughout the year to reduce their error rate. Eligibility and policy training, customized for each regional provider, is conducted at the beginning of each program year. HEAT Specialists in the Department conduct off-site case file reviews early in the season to identify problems. The Specialists also identify potentially problematic offices and workers who appear to need further training, possibly one-on-one. The Specialists conduct on-site monitoring visits to these offices and review a larger sample of case files in an effort to catch and correct errors. Technical assistance is provided throughout the term of the program as problems are identified. Finally, the Department has hired an additional financial auditor who is responsible for visiting the subrecipients and monitoring their LIHEAP financial records periodically throughout the year. It is anticipated that during these financial reviews, additional errors that were made during intake may be identified and appropriate technical assistance offered at that time. Contact Persons: Sherman Roquiero, LIHEAP Program Manager, (801) 538-8644 Mike Glenn, Director, State Housing Programs, (801) 538-8666 Anticipated Correction Date: April 30, 2008

07-54. INCORRECT ELIGIBILITY DETERMINATION AND INADEQUATE DOCUMENTATION OF ELIGIBILITY

(Utah Department of Health and Utah Department of Workforce Services) CFDA Number and Title: 93.778 Title XIX Medicaid Cluster Federal Award Number: 5-0605UT5028 Questioned Costs: $12,600 Pass-through Entity: N/A We reviewed the case files for 60 Medicaid service expenditures at the Utah Department of Health and noted eligibility determination errors with 12 (20.0%) of the cases we reviewed as described below. Although all Medicaid expenditures are processed at the Department of Health, some of the cases for Medicaid clients are managed by the Department of Workforce Services (DWS), as indicated in the findings. In addition, as of July 1, 2007, DWS is responsible for all eligibility determinations.




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a. Incomplete Citizenship Verification

For two DWS cases, the caseworker did not get two forms of identification as required by Section 205-1 of the Medicaid Manual. These errors resulted in total questioned costs of $11,547.

b. Assets Above Program Requirement

For one Department of Health case, the caseworker was notified of a life insurance policy for the client but did not consider the life insurance when calculating the client’s asset limit. Including the life insurance policy as an asset caused the client to be over the asset limit and, thus, ineligible for Medicaid benefits. This case was closed two months later because the client did not complete the eligibility review in a timely manner. This error resulted in total questioned costs of $942.

c. Client Ineligible for Program

For one DWS case, one member of the client’s household was put on a Medicaid program but should not have been due to the income limits of the household for that program. This error resulted in total questioned costs of $111.

d. Incorrect Household Size Determination

For one Department of Health case, the caseworker incorrectly deemed an aunt a member of the household when determining household size. In accordance with Section 340-4 of the Medicaid Manual, an aunt should not be included in the household size. For one DWS case, the caseworker included a member of the household in the household size when that individual was above the age requirements. Per Section 340-1 of the Medicaid Manual, a child must be either under the age of 18, or 18 and a full-time student in a secondary school or equivalent level of vocational or technical training and reasonably expected to complete their educational program before age 19. These errors did not result in any questioned costs since including the aunt in the household size did not affect eligibility and this child was eligible for a different Medicaid program despite the age.

e. Improper Program Determination

For one Department of Health case (also noted in d. above), the caseworker did not determine if the client was eligible for the FM-O program before considering other




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programs, in accordance with Section 341 of the Medicaid Manual. Because the client was eligible for a Medicaid program, there are no questioned costs.

f. Untimely Program Change

For one DWS case, the caseworker did not change the client to the correct program when an annual eligibility review determined that the client’s income made the client ineligible for the program in which he/she was enrolled. The caseworker became aware of the error after the completion of the eligibility review; however, the caseworker did not change the program until the following month and did not make the program change retroactive to the eligibility review. Because the client was eligible for a Medicaid program, we have not questioned any costs.

g. Missing Applications

For one DWS case, there was no application in the case file; and for two other DWS cases, there were only applications for subsequent eligibility reviews in the case file. Per 42 CFR 435.907, the agency must require a written application signed by the applicant under penalty of perjury. This signed application should be retained in the case file. It was determined through subsequent eligibility reviews that the clients were eligible for benefits; therefore, we have not questioned any costs.

h. Incomplete Income Used in Eligibility Determination

For one Department of Health case, the caseworker did not include one of the client’s weekly pay checks when determining the client’s income for eligibility. Because the client was eligible with or without this income included, we have not questioned any costs.

i. Untimely Action on Changes in Assets

For one DWS case, the caseworker did not update the client’s asset information in the PACMIS system after an eligibility review was completed. Because it was determined that the client was still eligible, we have not questioned any costs.

Of the 12 cases noted above, 5 (8.3%) cases totaling $12,600 were considered ineligible due to an incorrect eligibility decision (all amounts questioned were State fiscal year 2007 expenditures). The 60 payments tested totaled $207,034 and were taken from a total




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population of $1,287,477,279. The amount questioned represents the federal portion of the errors noted. Recommendation: Because DWS now has responsibility for all Medicaid eligibility determination, we recommend that the Department of Health work with DWS to ensure Medicaid caseworkers:

• Follow established policies and procedures when determining eligibility for Medicaid Programs.

• Adequately document all eligibility factors and decisions.

Department of Health’s Response: The Department of Health agrees with the State Auditor’s findings and recommendations relating to the Department. The questioned costs of $942 noted in section b of this finding will be repaid on the CMS-64 report for the quarter ending March 2008. Corrective Action Plan: Effective July 1, 2007 most eligibility determinations became the responsibility of DWS. The Department of Human Services will retain the responsibility to determine Medicaid eligibility for children who are in foster care or who are receiving subsidized adoption. All other eligibility determinations will be the responsibility of DWS. Several of the errors noted in this finding were made by Department of Health employees but, because DWS is now responsible for eligibility determination, we will look to DWS to implement corrective action plans for the errors made by our former employees. Contact Person: Jacky Stokes, Health Program Manager, Bureau of Eligibility Services, Division of Health Care Financing, (801) 538-6418 Anticipated Correction Date: July 2008 DWS’ Response: DWS’ corrective action plan involves review of this document with the Program Management Steering Team, which includes Regional Program Managers, on February 4, 2008. Regions are responsible for audit review with the specific Eligibility Workers, stressing the need to ensure workers follow established policies in DOH Medicaid Policy Manual and DWS




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procedures for Medicaid programs and to ensure workers adequately document all eligibility factors and decisions. The audit will be reviewed with the workers by February 29, 2008. Contact Person: Kathy Link, Operations Support Division Assistant Director, (801) 526-9230 Anticipated Correction Date: February 29, 2008

07-55. THIRD PARTY LIABILITY INFORMATION NOT ADEQUATELY OBTAINED OR UPDATED

(Utah Department of Health and Utah Department of Workforce Services) CFDA Number and Title: 93.778 Title XIX Medicaid Cluster Federal Award Number: 5-0605UT5028 Questioned Costs: $134,820 Pass-through Entity: N/A We reviewed the case files for 60 Medicaid service payments and noted errors related to Third Party Liability (TPL) with 5 (8.3%) of the cases we reviewed as described below. Federal regulations [42 CFR 433.138(a) and (b)(1)] require that departments take reasonable measures to obtain TPL information during the initial application and at each redetermination (review) process. a. TPL Information Not Requested

For one Department of Health case and two DWS cases, the caseworker did not obtain TPL information from the client during the application process or review. Section 225-1 of the Medicaid Manual states that “TPL information may be gathered on the application form or on a Form 19.” The federal portion of the total amount of the payments that may have been recovered from a third party is $1,959 for the first case, $1,355 for the second case, and $82,031 for the third case.

b. TPL Information Provided by Client Not Communicated to ORS

For one Department of Health case, the caseworker did not communicate to the Office of Recovery Service (ORS) that the client had insurance. When TPL information is reported, the caseworker should send that information to ORS, in accordance with Section 225-3 of the Medicaid Manual. ORS then verifies the information with the insurance company and records the TPL on the MMIS “eligibility inquiry” screen. If TPL is not recorded in MMIS, MMIS would not detect a third party during the automated




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billing/payment process. The payments we selected for testwork related to this case may have been covered by the insurance company based on the type of claim. The federal portion of the total amount of the payments that may have been recovered from a third party is $48,407.

c. Ineligible client based on TPL Information

For one DWS case, the client was placed on the Primary Care Network of Utah (PCN) program but was later able to obtain health insurance. According to Section 903 of the Medicaid Manual “Applicants who are already enrolled in health insurance coverage or who have access to certain types of health insurance coverage are not eligible for PCN.” Therefore, the case should have been closed once the client obtained the health insurance. The federal portion of the total amount of the payments made during the ineligible period is $1,068.

Of the 60 cases tested, 5 cases had claims that may have been recovered from a third party. The federal portion of the total amount of the payments that may have been recovered from a third party was $50,716 for State fiscal year 2007, $73,325 for 2006, and $10,779 for 2005.

Recommendation: Because DWS now has responsibility for all Medicaid eligibility determination, we recommend that the Department of Health work with DWS to ensure Medicaid caseworkers follow policies and procedures regarding TPL by: a. Obtaining TPL information during the application process. b. Reporting all TPL information to ORS in a timely manner. c. Following policy and procedures for closing a case when a client becomes ineligible

due to TPL. Department of Health’s Response: We agree with the audit recommendations but we disagree with the State Auditor’s findings related to the following items: Section a: This finding indicates that our employee did not obtain TPL information from the applicant, as required by policy. The application in question was a Medicaid application dated September 14, 2005: The TPL question was included on the Medicaid application. The




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applicant provided the TPL information in response to the question. Medicaid policy 225-1 says the applicant must complete questions about TPL either on the application (emphasis added) or on the Form 19. On September 21, 2005 the eligibility worker recorded the following in the case record:

"TPL- Scott has added Bailey to his insurance at work. Sent info to TPL Unit. No major medical needs – no referral to buy-out at this time."

The Medicaid policy 225-3 requirement that applies to this case states, "Note on CAAL that there was a change to the TPL information and that the information was sent to the Office of Recovery Services (ORS)." This requirement was satisfied when the eligibility worker recorded the TPL information indicated above in the case record. Our employee met the policy requirements even though ORS claims they did not receive the TPL information. We have discovered no audit trail between Eligibility and ORS for this type of notification, so it is not possible to determine where the system of communications broke down. We will advise DWS of this problem so they can develop a corrective action plan to solve this problem. Section b: The State Auditors have questioned $48,407 of costs relating to this finding. We have discussed the questioned costs with ORS regarding which Medicaid claims the TPL has paid or is still likely to pay. ORS has indicated that a majority of the questioned costs, $41,152, are for categories of service not covered by the client’s insurance plan. Examples of non-covered services include nursing home, mental health, and life skills nutrition services. It is our opinion that the questioned costs associated with this section should be $7,255. We will repay these costs when the CMS-64 report for the quarter ending March 2008 is filed. Corrective Action Plan: DWS is now responsible for most eligibility determination. Even though several of the errors noted in this finding were made by former Department of Health employees, we will look to DWS to implement corrective action plans for the errors made by our former employees. Contact Person: Jacky Stokes, Health Program Manager, Bureau of Eligibility Services, Division of Health Care Financing, (801) 538-6418 Anticipated Correction Date: July 2008




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DWS’ Response: DWS’ corrective action plan involves the following: For a & b:

• Addressing the responsibility of Eligibility Workers in obtaining and reporting TPL information to ORS in the DWS’ policy flash update for Jan. 15, 2008.

• Training all eligibility workers in the regions between January 18, 2008, and February 18, 2008, to ensure that eligibility workers know about and understand the established procedures and Medicaid TPL policy sections 225-1 to 225-6.

• Enhancing the eligibility supervisor edit process to instruct supervisors to review and ensure that workers collected the TPL data and sent the required TPL data to ORS. The procedure for Medicaid TPL has been revised to ensure a clear understanding of the need to obtain and update TPL information during application, review and change report. The procedure also instructs workers to report all TPL information to ORS timely.

For c:

• This document will be reviewed with the Program Management Steering Team, which includes Regional Program Managers, on February 4, 2008. Regions are responsible for audit review with the specific Eligibility Workers, stressing the need to ensure workers follow established procedures and Medicaid policy 903-3 for closing a case when a customer becomes ineligible due to TPL.

• The audit will be reviewed with the worker by February 29, 2008. Contact Person: Kathy Link, Operations Support Division Assistant Director, (801) 526-9230 Anticipated Correction Date: April 30, 2008

07-56. MANAGED CARE NONCOMPLIANCE (Utah Department of Health)

CFDA Number and Title: 93.778 Title XIX Medicaid Cluster Federal Award Number: 5-0505UT5028 Questioned Costs: undeterminable Pass-through Entity: N/A The Department of Health (the Department) contracts with Molina Healthcare of Utah (Molina) and University of Utah Hospitals and Clinics (Healthy U) to provide managed




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healthcare to Medicaid enrollees. Effective July 1, 2002, the contracts with Molina and Healthy U were changed from risk-based capitated contracts to non-risk fee-for-service contracts and both became Prepaid Inpatient Health Plans (PIHPs) as defined in federal regulations (42 CFR 438.2). The transition from risk-based to non-risk-based took several months, but both PIHPs were being reimbursed on a fee-for-service basis, plus a 9% administrative fee, by February 1, 2003. Payments made by the Department to the PIHPs during State fiscal year 2007 totaled $193,022,676, which is approximately 13% of total Medicaid expenditures for the year. The Department is in the process of completing cost settlements with both PIHPs for fiscal years 2003, 2004, and 2005 to determine if the payments made to the PIHPs are in compliance with federal regulations (42 CFR 447.362). These regulations state, “Under a non-risk contract, Medicaid payments to the contractor may not exceed what Medicaid would have paid, on a fee-for-service basis, for the services actually furnished to recipients, plus the net savings of administrative costs the Medicaid agency achieves by contracting with the plan instead of purchasing the services on a fee-for-service basis.” Once the final cost settlement is completed for fiscal years 2003, 2004, and 2005, the Department can begin the cost settlements for fiscal years 2006 and 2007. As of November 2007, the Department has completed processing the data for fiscal years 2003, 2004, and 2005 through both the Medicaid Managed Care System (MMCS) and the Medicaid Management Information System (MMIS) “clone,” and has completed a preliminary report, which concluded that the Department overpaid the PIHPs by $6,116,679 (federal portion only). This federal portion was refunded to the Federal Government in July 2007. Based upon this preliminary report, both Healthy U and Molina are reviewing rejected claims and resubmitting encounter data to the Department for claims rejected based on incorrect information they noted during their review of the Department’s calculations. These reviews may further reduce the actual amount of the overpayment. This review process must be completed before the Department can calculate the final cost settlement amounts for these fiscal years and then start on subsequent fiscal years.

Due to the significant number of transactions involved and because cost settlements have not yet been completed, the amount of questioned costs are not determinable.

Recommendation: We recommend that the Department complete the cost settlements with the PIHPs to determine whether payments made to the PIHPs, in aggregate, are less than or equal to what Medicaid would have paid in accordance with federal regulations.




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Department of Health’s Response: We agree with the Office of the State Auditor’s recommendation. Corrective Action Plan: The Department is reconciling the non-risk contracts for SFY 2007 as directed by CMS. Contact Person: Gail Rapp, Director, Bureau of Managed Health Care, Division of Health Care Financing, (801) 538-6342 Anticipated Correction Date: June 2008

07-57. NONCOMPLIANCE WITH THE MEDICAID STATE PLAN FOR GRADUATE MEDICAL EDUCATION PAYMENTS

(Utah Department of Health) CFDA Number and Title: 93.778 Title XIX Medicaid Cluster Federal Award Number: 5-0705UT5028 Questioned Costs: $133,367 Pass-through Entity: N/A The Department has paid graduate medical education (GME) amounts to teaching providers in excess of the maximum allowable amounts as described in the Medicaid State Plan (the State Plan). The errors occurred because the Department used the methodology described in an older version of the State Plan instead of using the methodology described in the current State Plan. The State Plan, Attachment 4.19-A, §602, effective October 1, 2001 states, “The payment pool is defined as appropriated state funds that will be used to draw down Federal Medicaid Assistant Program [sic] [Federal Medical Assistance Percentage] (FMAP). The annual payment pool will be determined prior to the beginning of each year on July 1st. The first year of this plan will begin 10-1-01 and adjusted accordingly.” To calculate the GME payment amount for State fiscal year 2002, the Utah Medical Education Council, in coordination with the Department, determined the amount of available appropriated State funds ($5,844,880) then calculated the federal portion ($13,874,688) by applying an average of the FMAP rates applicable to Utah during State fiscal year 2002 (70.36%). GME expenditures for State fiscal year 2002 totaled $19,719,568. The Department used this same methodology to calculate the GME payment amounts for State fiscal years 2003 through 2007 even though this




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methodology is not consistent with the current State Plan effective July 1, 2002. Attachment 4.19-A, §602 of the current State Plan states, “The annual payment pool will be determined prior to the beginning of each year on July 1. Fiscal year 2001 was the first effective year of the ‘payment pool’ and resulted in the payment of $19,719,568 being allocated to the teaching providers. The amount in the payment pool will be adjusted annually by an amount not to exceed the consumer price index for the western region published by the U.S. Department of Labor.” Due to conflicting information in the State Plan, it was unclear whether 2001 or 2002 should be considered the base year. Although the current State Plan indicates that “fiscal year 2001 was the first effective year of the payment pool,” the State Plan effective October 1, 2001, indicates that “the first year of this plan will begin 10-1-01” which is State fiscal year 2002. In addition, the $19,719,568 amount mentioned in the current State Plan was calculated and paid in State fiscal year 2002, as described above. Therefore, we believe 2002 was intended to be used as the base year, which has been supported by the DHHS Appellate Division report addressed to the Department. We also noted that the current State Plan does not clearly indicate which consumer price index (CPI) category to use when determining annual GME payment amounts. The current State Plan requires that, “The amount in the payment pool will be adjusted annually by an amount not to exceed the consumer price index for the western region published by the U.S. Department of Labor.” Based upon this information we used the published CPI for medical care services for the western region in our calculation of maximum allowable GME payment for State fiscal year 2007. Using this CPI in our calculation was supported by the DHHS Appellate Division report. Therefore using 2002 as the base year and the CPI for medical care services for the western region we calculated the federal portion of the GME payments in excess of the maximum allowable amount to be $133,367 for State fiscal year 2007. Recommendation: We recommend that the Department determine annual GME payment amounts in accordance with the current Medicaid State Plan. We further recommend that the Department amend the Medicaid State Plan to clarify the base year and the CPI category to be used when determining annual GME payment amounts. Department of Health’s Response: The Department appealed the 2003 -2005 finding of the Office of the State Auditor concerning the GME payments to the Departmental Appeals Board (DAB), the appellate division of the




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Department of Health and Human Services. A decision dated November 19, 2007 was rendered to the Department which ruled against the Department in all significant financial matters. Corrective Action Plan: Pursuant to the aforementioned decision and the recommendation of the state auditor the Department will compute any future payments in accordance with the DAB decision. Also, the Department will amend the state plan to comply with the DAB decision. Contact Person: F. Blake Anderson, Director, Bureau of Coverage and Reimbursement Policy, Division of Health Care Financing, (801) 538-6149 Anticipated Correction Date: January 2008

07-58. INADEQUATE CLAIM REVIEW (Utah Department of Health)

CFDA Number and Title: 93.778 Title XIX Medicaid Cluster Federal Award Number: 5-0505UT5028 Questioned Costs: $427 Pass-through Entity: N/A We reviewed the claims reimbursement process for 36 nursing homes and noted one claim (2.8%) that was reimbursed incorrectly. For this error, the nursing home did not first reduce the claim amounts by the patient’s income before submitting the claim to the Department for reimbursement. In addition, the Department did not perform adequate reviews which should have detected the error, resulting in an overpayment to the nursing home totaling $427. The federal portion of this overpayment is $212 for State fiscal year 2007 and $215 for 2006. Recommendation: We recommend that the Department inform all nursing homes of the proper procedures for calculating claim reimbursements. We also recommend that the Department properly review nursing home claims before payment is made.




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Department of Health’s Response and Corrective Action Plan: We agree with the finding and the recommendation. The questioned costs of $427 will be repaid on the CMS-64 report for the quarter ending March 2008. In 2006 we changed the method by which nursing homes were to report patient income to an electronic system. We later identified this as a potential problem area because the nursing homes were not accustomed to submitting this data in electronic format. Notification and training on how to report patient income on the new electronic forms was provided to all nursing homes. A Companion Guide was also developed and put on the Department’s Internet site in order to provide additional information related to electronic billings and how to report patient income. We have since developed a process that automatically deducts a patient’s liability amount from the monthly payments to the nursing homes. We are in the final stages of testing this application; we plan to put this edit into production for all nursing home patients for whom claims are submitted with a service dated on or after January 1, 2008. Contact Person: Paula McGuire, Bureau Director, Medicaid Operations, Division of Health Care Financing, (801) 538-6719 Anticipated Correction Date: February 2008

07-59. INTERNAL CONTROL WEAKNESS AND INADEQUATE DOCUMENTATION (Utah Department of Health and the Department Workforce Services)

CFDA Number and Title: 93.767 Children’s Health Insurance Program Federal Award Number: 5-0505UT5021 Questioned Costs: $3,388 Pass-through Entity: N/A We reviewed the case files for 60 Children’s Health Insurance Program (CHIP) service expenditures at the Utah Department of Health and noted internal control weaknesses or inadequate documentation with 3 (5.0%) of the cases we reviewed, as described below. Although all CHIP applications and expenditures were processed at the Department of Health for fiscal year 2007, the Department of Workforce Services took over eligibility determinations for CHIP beginning on July 1, 2007 (fiscal year 2008) and the Department of Health eligibility workers became Department of Workforce Services employees.




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a. Failure to Act on Reported Changes During the Eligibility Period

For one case, the eligibility worker did not respond to the information submitted by the client and did not perform an annual review as required by sections 703 and 704 of the CHIP Policy Manual. In December 2004, the mother submitted a doctor’s report confirming her pregnancy which increased the household size. This increase in the household size would have made the children eligible for Medicaid; thus, they should have been removed from CHIP. However, there were no reviews performed until December 2006, so the eligibility worker did not catch the oversight for a prolonged period. We have questioned costs of $3,388, which is the federal portion of the costs incurred from February 2005 to December 2005 for the children.

b. Improper Closure Codes Used on Retroactively Closed Case

For two cases which were retroactively closed, the eligibility worker did not use the correct closure codes in the computer system for the circumstance as prescribed in section 220-2 of the CHIP Policy Manual.

• For one case, the eligibility worker closed the case in October 2006 retroactive to

August 2006 because additional health care coverage for the child in the household was reported; therefore, the child was no longer eligible for CHIP after August 2006.

• For one case mentioned in a. above, the eligibility worker closed the case in

December 2006 retroactive to February 2006 because additional health care coverage for the children in the household was reported; therefore, the children were no longer eligible for CHIP after February 2006.

Although the eligibility worker was correct in retroactively closing both cases, had the correct closure codes been used, the computer system would have automatically made the required adjustments for the past payments. Subsequent to our office bringing these errors to the Department’s attention, the Department recouped the payments made after the children were no longer eligible for CHIP. Therefore, we did not question these costs here.

c. Inadequate Documentation

• For one case, the eligibility decision was inadequately documented and not in compliance with the CHIP Policy Manual. The client reported in the March 2006 review that the family would be eligible for insurance in September 2006. However,




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the eligibility worker did not document whether the client’s cost of insurance would be over 5% of household gross income, in which case the client would remain eligible for CHIP. Section 704-5 of the CHIP Manual requires the eligibility worker to review all factors of eligibility just as they would when processing an application, and requires the worker to request any verification necessary to complete the renewal. For this case, the eligibility worker should have verified the cost of insurance at the time of the review or in September when the circumstance of the client changed. Per further inquiry, we were able to determine that the enrollees were eligible since the cost of the applicable insurance would have been over 5% of the household gross income; therefore, we have not questioned any costs associated with this error.

Recommendation: We recommend that the Department strengthen procedures for retroactively closing cases to ensure that correct closure codes are entered in the computer system. We also recommend that the Department establish or strengthen existing internal controls to ensure that CHIP eligibility decisions are appropriate and properly documented. Department of Health’s Response and Corrective Action Plan: We concur with the finding as well as the recommendations. The questioned costs of $3,388 will be repaid on the CMS-21 report for the quarter ending March 2008. For the period of the audit, the Department handled all eligibility determinations for CHIP. The errors cited in this finding were the result of actions taken by Department staff. Effective July 1, 2007 the responsibility for these eligibility determinations was transferred to the Department of Workforce Services (DWS). DWS will respond separately to these findings with a corrective action plan aimed at addressing these errors. Contact Person: Nathan Checketts, Bureau Director, Bureau of Access, Division of Health Care Financing, (801) 538-6043 Anticipated Correction Date: July 2008. DWS’ Response: Appropriate and accurate procedures and internal controls exist for these processes. DWS’ corrective action plan involves reviewing this document with the Program Management Steering Team on February 4, 2008. Regions are responsible for audit review with the specific Eligibility Workers, stressing the need to ensure workers:




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a. Follow established procedures: Processing a CHIP Renewal Review and Review Processing – Incomplete/Complete Procedures to perform an annual review as required by CHIP policy sections 703 and 704. CHIP policy section 804, the need to act on reported changes during the eligibility period for CHIP, will also be stressed with the individual worker.

b. Follow established procedure “Customer Has Access to Other Insurance” and use the correct closure codes for the circumstances described in CHIP policy section 220-2 for health care coverage.

c. Understand the requirements in CHIP policy sections 103, 704, 704-5, 705-1, 705-2 to

document and obtain all verifications of changes reported, which includes the customer’s cost of insurance for a review. The following procedures established would also be reviewed with the worker to ensure the worker understands the need to obtain verifications at review: Processing a CHIP Renewal Review and Review Processing – Incomplete/Complete.

The audit will be reviewed with the workers by February 29, 2008.

Contact Person: Kathy Link, Operations Support Division Assistant Director, (801) 526-9230 Anticipated Completion Date: February 29, 2008

07-60. INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE – TITLE IV-E FOSTER CARE

(Utah Department of Human Services) CFDA Number and Title: 93.658 Title IV-E – AFDC Foster Care Federal Award Numbers: G-0701UT1401, G-0601UT1401 Questioned Costs: $4,601 Pass-through Entity: N/A We noted the following 11 errors (18.3%) when testing a sample of 60 Title IV-E Foster Care maintenance payments – 53 payments made by Human Services’ Division of Child and Family Services (DCFS) and 7 payments made by Human Services’ Division of Juvenile Justice Services (DJJS). The 60 payments tested, totaling $40,381, were selected from a population of $5,757,660 of State fiscal year 2007 IV-E Foster Care maintenance expenditures.




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a. Incorrect Eligibility Determinations

For one DJJS case, payments were made for a child who was not IV-E eligible because the child was removed from a home that was not a caretaker relative. This error occurred because the eligibility worker mistakenly identified the legal guardian as the caretaker relative at the time of removal. According to section 2-9 of the Title IV-E Foster Care Eligibility Determination Procedures Manual (IV-E Foster Care Manual), to be IV-E eligible, a child “must have lived with a caretaker relative from whom custody was judicially taken or voluntarily given to the State during the eligibility month or within any of the six months prior to the eligibility month.” Since the child was not removed from a caretaker relative who had legal custody at the time of removal, the child is not IV-E eligible, and the federal portion of all IV-E payments for this case, totaling $3,362, has been questioned.

For one DCFS case, the foster child did not receive an annual permanency plan hearing. According to section 5-11 of the Title IV-E Foster Care Manual, “the State must obtain a judicial determination that reasonable efforts were made to finalize the permanency plan… within 12 months of the removal date, and at least once every twelve months thereafter while the child is in foster care. If this judicial determination is not made, the child is not eligible from the end of the twelfth month following the removal date until the required judicial determination has been made.” The eligibility worker missed this occurrence because the annual eligibility review was not completed correctly. Hence, we have questioned the federal portion of all applicable IV-E payments for this case from the month after the required permanency plan hearing was due to the end of State fiscal year 2007, totaling $1,239.

b. Inadequate Review and Approval of Billing Forms

For three DCFS cases, the billing forms were signed before the completion of services. Reviewing the billing forms for accuracy and signing them is a key internal control to ensure that the proposed payment is appropriate and for the correct amount.

c. Inadequate Documentation

1) For five DCFS cases, the form used to directly determine initial IV-E eligibility was not completely filled out. When this form is not properly completed, it is difficult to determine if the foster child is eligible for IV-E funding. We were able to determine that the children were IV-E eligible; therefore, we have not questioned any costs associated with these cases.




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2) For one DCFS case, the eligibility worker did not complete an eligibility review form for Title IV-E and Medicaid benefits for the foster child. This eligibility review form is the primary document used by case and eligibility workers to document that the child continues to meet all IV-E eligibility and reimbursability criteria. The Title IV-E Foster Care Manual states that “IV-E eligibility is reviewed” (section 5-1) and “IV-E reimbursability is redetermined at least every 12 months” (section 6-1). When workers do not prepare these forms, it is difficult to determine whether continuing eligibility was established, thus, ensuring that the applicable payments associated with a child are properly recognized and recorded. We were able to determine that the child continued to meet all IV-E eligibility and reimbursability requirements; therefore, we have not questioned any costs for this error.

Recommendation: We recommend that Human Services: a. Ensure that foster care maintenance costs charged to the Title IV-E Foster Care

grant are for IV-E eligible children. b. Ensure that appropriate personnel review billing forms for accuracy to ensure the

proposed payments are appropriate and for the correct amount, and indicate approval by signing the forms after the services have been performed.

c. Ensure that all cases have adequate documentation by: 1) Completing all initial determination forms for IV-E benefits for all foster

children. 2) Complete an annual eligibility review form for IV-E and Medicaid benefits for

all foster children and follow established eligibility determination procedures for each custody episode to document whether or not a child adequately meets all IV-E eligibility and reimbursability requirements.

Human Services’ Response: We agree. The peer review process and training will continue to be performed to help ensure proper processing. Obtaining proper authorization for billings has been (and will be) communicated to personnel.




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Contact Person: Jack Green, DCFS Deputy Director, (801) 538-4466 Anticipated Correction Date: December 31, 2008

07-61. INTERNAL CONTROL WEAKNESSES AND ALLEGATIONS OF FRAUD (Utah Department of Human Services)

CFDA Numbers and Titles: 93.658 Title IV-E – AFDC Foster Care 93.659 Adoption Assistance 93.778 Title XIX Medicaid Cluster Federal Award Numbers: G-0601UT1401, G-0601UT1407, 5-0705UT5028, G-0701UT1401, G-0701UT1407 Questioned Costs: $13,326 Pass-through Entity: N/A Per discussion with the Human Services Bureau of Internal Review and Audit (BIRA), there have been cases of suspected illegal acts by an employee and a provider. The acts involved wages paid for which the employee was not entitled and adoption assistance payments for which the adopted child’s father was not entitled. Per review of the BIRA audit workpapers, we noted the following: a. Wages were paid to an employee while the employee was using that time to practice her

private business. The employee also had travel reimbursements that appeared falsified. A supervisor or manager at the appropriate level should review travel reimbursements and timecards to ensure that payroll and travel costs charged to federal grants are proper and allowable under grant provisions. OMB Circular A-87, Attachment B, Section 8-h-1 states that “charges to federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with generally accepted practices of the governmental unit and approved by a responsible official of the governmental unit.” It also states under Attachment B, Section 43-A that “Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the governmental unit.” As a result, we are questioning $13,326 in unauthorized payroll and travel expenses that were charged to federal grants. This case is under investigation by the Attorney General’s Office.

b. A provider received monthly adoption subsidy payments in the amount of $250 between

December 2001 and July 2006 for which he was not entitled. The child was returned to the natural mother while the adoptive father continued to receive the adoption subsidy




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payments. We did not question any costs associated with this case as the payments were made from State funds only. This case is under investigation by the Attorney General’s Office.

Recommendation: We recommend that Human Services: a. Ensure that supervisors or managers properly review and approve employees’

timesheets and travel costs to ensure that costs incurred are allowable and proper. b. Ensure that proper controls are in place to prevent unallowable payments to be

made to providers. Human Services’ Response: The DCFS region applicable to the time reporting problem provided extensive training previously to staff. DCFS will continue to send an annual letter to adoptive parents. The changes considered for prior year have not been implemented. We are reviewing the requirements of the annual letter considering Federal law and guidance, and considering the effectiveness of current controls. Contact Person: Jack Green, DCFS Deputy Director, (801) 538-4466 Anticipated Correction Date: June 30, 2008

07-62. UNALLOWABLE EXPENDITURES – TITLE IV-E FOSTER CARE AND ADOPTION ASSISTANCE

(Utah Department of Human Services) CFDA Numbers and Titles: 93.658 Title IV-E – AFDC Foster Care 93.659 Adoption Assistance Federal Award Numbers: G-0601UT1401, G-0701UT1401, G0601UT1407, G-0701UT1407 Questioned Costs: $2,224 Pass-through Entity: N/A We noted an expenditure for movie tickets and meals, totaling $34, which are unallowable costs per OMB Circular 87, attachment B. 14. Upon further review, we noted similar expenditures, totaling $18,833, which were allocated to different grants, including both




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federal and state funds, according to the direct cost allocation. Human Services should implement controls including employee training to ensure that expenditures made with federal funds are for allowable activities. Not ensuring expenditures are allowable prior to payment results in questioned costs. We have questioned the total federal share allocated to the Title IV-E Foster Care Grant and the Title IV-E Adoption Assistance Grant of $2,224. Recommendation: We recommend that Human Services implement controls to ensure that expenditures made with federal funds are for allowable activities. Human Services’ Response: We agree. 2008 fiscal year costs applicable to this finding will be reviewed and adjusted, as necessary. Contact Person: Cosette Mills, DCFS Federal Manager, (801) 538-4058 Anticipated Correction Date: May 31, 2008

07-63. INADEQUATE INTERNAL CONTROLS RESULTING IN EXCESSIVE AMOUNTS

BILLED TO GRANTING AGENCIES (University of Utah) CFDA Number and Title: various, Research and Development Cluster Federal Award Number: various Questioned Costs: 1) $-0- (DOD); 2) $18,980 (DHHS) Pass-through Entity: 1) Johns Hopkins University (DOD) 2) National Childhood Cancer Foundation (DHHS) The University is a subrecipient of money granted by federal agencies to other entities for research and development projects. We tested 13 reports from the University which detail expenses for grant projects and are used as invoices to bill the primary receipient for reimbursement of these costs. For 2 of the 13 reports tested, the amount billed to the primary recipient was overstated by a total of $139,728 as follows:




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1) One invoice was overstated by $120,748. This invoice was submitted with a group of invoices for related projects that were combined and invoiced in total. The total amount billed for the combined invoices was overstated by $366,072. The amount billed was overstated because the invoices were prepared using information manually recorded by an accountant on billing cards rather than the information on the general ledger, and in this case, the billing cards did not reflect the most recent payment received from the grantor. The amount billed should be total expenses less the payments previously received (revenue) from the grantor per the general ledger. We will not question any costs related to this invoice because the error was corrected in an invoice sent subsequent to our detection of the error.

2) Another invoice was overstated by $18,980 because it was based on estimated costs

provided by the department rather than the actual expenses recorded on the general ledger. We have questioned these costs.

Recommendation: We recommend that the University prepare reimbursement requests using actual revenue and expense data recorded on the general ledger. University’s Response: The University normally uses the general ledger for billing. But it is sometimes necessary to invoice on estimated costs when all the costs are not posted but the final invoice is due. The National Childhood Cancer Foundation is the sponsor on the questioned cost of $18,980 and they will not pay any invoice that arrives 45 days past the award end date. All the expenditures were not posted to the award by the time the report was due and the University billed based on estimated costs still outstanding which were supplied by the department. When the department transferred all the appropriate costs to the award, a final financial report was sent. The University will use the general ledger system unless unusual circumstances exist – as was the case with these questioned costs. Contact Person: Barbara K. Nielsen, Associate Director of Compliance Accounting and

Reporting, (801) 581-5989 Anticipated Correction Date: December 31, 2007




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07-64. CHILD CARE INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE (Department of Workforce Service) CFDA Numbers and Titles: 93.596 Child Care and Development Fund (CCDF) 93.575 Child Care and Development Block Grant (CCDBG) Federal Award Numbers: various Questioned Cost Amount: $-0- Pass-through Entity: N/A We tested expenditures of the Child Care Development Fund (CCDF) and the Child Care Development Block Grant (CCDBG) by selecting a sample of 60 Child Care payments, totaling $32,198 from a population of approximately $47,217,577 million. Of the $32,198 of Child Care payments tested, a total of $2,549 (7.9%) were potentially overpaid. Additional payments in fiscal year 2007 related to the sample payments in question, totaling $6,181, were also potentially overpaid. The total of all potential overpayments was $8,730. Subsequent to our testwork, DWS referred all of the cases and potential overpayments to the overpayments unit; therefore, we have not questioned these costs. a. Noncompliance with Overpayment Referral Policy

For 1 (1.7%) of the 60 payments tested, the case worker appropriately determined during a reestablishment of need review that the participants were not working enough hours to qualify for child care payments; however, the caseworker did not submit a referral to a Payment Specialist to determine if an overpayment occurred. The participants were working less than the required 45 hours a week for both parents and did not report the change in their employment status to DWS in a timely manner. Per the Child Care Manual Policy 740-2, when a case worker determines an overpayment may have occurred due to unreported changes in eligibility status, a referral of the case to a Payment Specialist and adjustment of future need should occur. As of April 2007, the date of our testwork, no referral had been submitted to a Payment Specialist. The potential overpayment for the two months that the caseworker determined the participants were ineligible is $2,368. However, DWS made a referral to the overpayments unit in July 2007. Therefore, we have not questioned these costs.

Recommendation: We recommended that caseworkers follow DWS policy and refer potential overpayments to Payment Specialists in a timely manner.




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DWS’ Response: Planned corrective action involves review of this document with the Program

Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers follow policy outlined in the DWS Financial/Food Stamps/Child Care Eligibility Manual. The audit will be reviewed with the counselors by February 29, 2008.

Contact Person: Lynette Rasmussen, Office of Work and Family Life Director, (801) 526-4341 Anticipated Correction Date: February 29, 2008 b. Inadequate Verification of Income

For 1 (1.7%) of the 60 payments tested, the caseworker did not adequately verify the income of the participant during the review process. Per the Child Care Manual policy 735, all factors of eligibility must be reviewed to determine if the household is still eligible and if the benefit amounts are correct. The caseworker should have reviewed the participant’s pay stubs for the three months prior to the review month in order to determine whether or not the past payments were issued appropriately. Inadequate verification of income could result in overpayments of child care benefits. We have not questioned costs for this case because we were able to verify the participant’s income by reviewing the Employment Termination Form 631, which was received by DWS on 1-19-07; however, inadequate controls resulted in noncompliance with the DWS verification policy.

Recommendation: We recommend that caseworkers follow DWS policy and verify income during the review process in order to determine continuing eligibility.

DWS’ Response:

Planned corrective action involves review of this document with the Program Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers follow policy outlined in the DWS Financial/Food Stamps/Child Care Eligibility Manual. The audit will be reviewed with the counselors by February 29, 2008.




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Contact Person: Lynette Rasmussen, Office of Work and Family Life Director, (801) 526-4341

Anticipated Correction Date: February 29, 2008 c. Ineligible Child Care Payments 1) For 1 (1.7%) of the 60 payments tested, the caseworker did not verify the

employment status of the father in a two-parent home after the expiration of a doctor’s note excusing the father from manual labor work for a specified amount of time. Per the Child Care Manual policy 330-2, in a two-parent home both parents must be employed, with exceptions for incapacity. The case worker should have verified the working status of the father after the ending date on the doctor's note, and any income being earned should have been included in the family income in order to determine the child care need. The child care payments from June 2006, the month after the doctor’s note expired, through April 2007, the last benefit month paid as of the end of our testwork, totaled $4,199. However, subsequent to our testwork, DWS referred this case to the overpayments unit; therefore, we have not questioned these costs.

2) For 1 (1.7%) of the 60 payments tested, the caseworker did not discontinue child

care payments when it was determined that the mother was not working enough hours to qualify for child care. Based on review of paystubs for July 2006, the mother worked an average of 10.03 hours per week. Per the Child Care Manual policy 330-2, the mother should have been working a minimum of 15 hours per week to qualify for child care. The child care payments for this participant since July 2006 (when the caseworker received verification that the mother was not working the minimum required hours), totaled $1,626. However, subsequent to our testwork, DWS referred the case to the overpayments unit; therefore, we have not questioned these costs.

Recommendation: We recommend that caseworkers comply with DWS policy by verifying all hours worked for both parents and requiring the minimum number of hours to be worked prior to the issuance of child care payments.




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Contact Person: Lynette Rasmussen, Office of Work and Family Life Director, (801) 526-4341 Anticipated Correction Date: February 29, 2008 d. Improper Child Care Payment

For 1 (1.7%) of the 60 payments tested, the child care payment made to the provider for the sample month did not agree to the amount claimed on the 980 subsidy worksheet for the same month. Per the Child Care Manual policy 330-1 “The Form 980, Child Care Subsidy Worksheet, is used to document and authorize child care units. The DWS employee must have the provider’s monthly charge before ordering the payment.” The caseworker did not ensure that the amount authorized and paid to the provider through PACMIS agreed to the amounts claimed as child care expenses on the 980 form. The amount paid was $1,023 and the amount on the 980 form was $486. Subsequent to our testwork, DWS referred the case to the overpayments unit; therefore, we have not questioned the $537 in excess of that claimed on the 980 form. Recommendation: We recommend that DWS comply with DWS policy and ensure that the amounts paid to providers agree to the amounts claimed on the 980 subsidy worksheet for each month. DWS’ Response: Planned corrective action involves review of this document with the Program Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers follow policy outlined in the DWS Financial/Food Stamps/Child Care Eligibility Manual. The audit will be reviewed with the counselors by February 29, 2008.




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Contact Person: Lynette Rasmussen, Office of Work and Family Life Director, (801) 526-4341 Anticipated Correction Date: February 29, 2008

e. Incorrect Eligibility Data Input into PACMIS

For 2 (3.3%) of the 60 payments tested, eligibility data was incorrectly input into PACMIS. 1) For one case, the birth date for an eligible child was incorrectly entered into

PACMIS. As a result, PACMIS calculated the incorrect age for the child which could have resulted in an overpayment of benefits.

2) For the second case, income for the parent of an eligible child was incorrectly

entered into PACMIS prior to authorizing payments. Policy 620-3 indicates that all countable income expected to be received in the assistance month should be used to determine eligibility.

Because these errors did not result in any overpayments, we have not questioned any costs for these cases. However, inadequate controls could result in questioned costs and noncompliance with the grant requirements.

Recommendation: We recommend that caseworkers take greater care when entering eligibility data into PACMIS.



Contact Person: Lynette Rasmussen, Office of Work and Family Life Director, (801) 526-4341 Anticipated Correction Date: February 29, 2008




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07-65. TANF INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE (Department of Workforce Service) CFDA Number and Title: 93.558 Temporary Assistance for Needy Families (TANF) Federal Award Number: G-0702UTTANF Questioned Cost Amount: $564 Pass-through Entity: N/A We tested expenditures of the Temporary Assistance for Needy Families (TANF) Program at the Department of Workforce Services (DWS) by selecting a sample of 65 TANF payments, totaling $21,532, from a population of approximately $31,948,507 million. Of the $21,532 of TANF payments tested, we identified no questioned costs; however, we are questioning payments in fiscal year 2007 related to the sample payments totaling $564.

a. Inconsistent Policies for School Verification

For 1 (1.5%) of the 65 payments tested, there was no documentation in the case file indicating that the Eligibility Specialist verified that the customer’s 17-year-old son was in school full-time, working, or otherwise meeting participation requirements before authorizing his benefits for October 2006. Per Section 3 of the State Plan and DWS Eligibility Manual section 321-1B, children aged 16 and older who are not in school full-time or working on average 30 hours a week “must develop an employment plan and participate in agreed upon activities in order to be included in the household financial assistance payment” and an Employment Counselor must monitor their participation. However, per the DWS Procedures Manual for “School Verification,” the Eligibility Specialist is only required to request school verification during the annual FEP review “for children 6-15 years old receiving FEP assistance.” Thus, the two policies are not in alignment. This could result in households receiving FEP assistance for children 16 and older who are ineligible (not in school full-time, working, or otherwise participating) because the school verification is not required for children 16 and older who are receiving FEP assistance. Subsequent to our testwork, DWS was able to verify the eligibility of the customer's son from December 6, 2005 (his 16th birthday) through December 2006. Thus, we will only question costs for the payments from January 2007 through June 2007, totaling $564.

Recommendation: We recommend that DWS align its school verification procedures with its eligibility requirements policy for children 16 and older who are receiving FEP assistance.




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DWS’ Response: A complete evaluation of the FEP School Attendance policy will be done to ensure the eligibility requirements for children 16 and older are stated correctly and clearly. The evaluation will include a review of the School Verification procedure and other related processes for school attendance verification. Policy and procedures will be aligned and communicated to staff by April 1, 2008. Contact Person: Helen Thatcher, Operations Support Division Assistant Director,

(801) 526-4370 Anticipated Correction Date: April 1, 2008

b. Missing Documentation

For 1 (1.5%) of the 65 payments tested, the customer’s application was missing from his case record. DWS Eligibility Manual section 725 requires that each case record contain the original application for benefits. Maintaining the documentation that was used to determine “eligibility and the amount of assistance provided” is important because it helps “provide the basis for employee and program accountability." Without the original application on file, there may not be evidence proving that the eligibility determination was properly made. For this case, other documentation in the case record supports the eligibility of the payments, and regular reviews have been performed since the original application was filed in March of 1995. Thus, despite noncompliance with DWS policy, we have not questioned any costs.

Recommendation: We recommend that DWS comply with their policy and maintain original applications in customers' case records.

DWS’ Response:

The error will be reviewed with the Program Management Steering Team on February 4, 2008. Regions are responsible for reviewing audit findings with specific Eligibility Specialists, stressing the need for workers to follow the Eligibility policy outlined in section 725- Case Record. The review will be completed with the Eligibility Specialist by February 29, 2008.




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Contact Person: Helen Thatcher, Operations Support Division Assistant Director, (801) 526-4370

Anticipated Correction Date: February 29, 2008

c. Noncompliance with Overpayment Referral Policy For 2 (3.0%) of the 65 payments tested, notes in the respective case records indicated that overpayments had occurred but the Eligibility Specialist did not refer the overpayments to a DWS Payment Specialist. DWS Eligibility Manual section 810 requires all overpayments to be referred to a DWS Payment Specialist as either an overpayment calculation referral or an investigation referral (when there is not enough evidence to support an overpayment calculation referral). The Payment Specialist is thereafter responsible for investigating and calculating overpayments and referring overpayments for adjudication. If overpayments are not referred to DWS Payment Specialists, overpayments due will not be calculated or collected and could result in questioned costs. • In the first case, the customer’s case record states on September 1, 2006 that an

overpayment might exist because the customer had not reported employment for July and August 2006. However, the Eligibility Specialist did not document in the case record on September 1, 2006 whether she referred the potential overpayment to a DWS Payment Specialist. An investigation referral was made subsequent to our testwork; thus, we will not question costs of the potential overpayment.

• In the second case, a customer had already received 52 FEP payments from four other

states before moving to Utah, exceeding Utah’s 36-month time limit for FEP payments (per DWS Eligibility Manual section 281-1 and 281-3), and she was not approved for a time extension until May 2007. The customer had falsely claimed to have received only 15 months of FEP payments from Nevada on her original application. The Eligibility Specialist did not discover the other out-of-state payments until February 2007. By the time the extension was granted, the customer had received eight Utah FEP payments. In determining out-of-state FEP payments, the Eligibility Specialist must rely primarily on information provided by the customer. It appears that the Eligibility Specialist followed proper procedure for determining out-of-state FEP payments. Nonetheless, the customer was ineligible for FEP payments before the extension was granted. The Eligibility Specialist should have referred the eight Utah FEP payments already received by the customer to a DWS Payment Specialist when the out-of-state payments were discovered. An investigation referral was made subsequent to our testwork; thus, we will not question costs for the 8 FEP payments.




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Recommendation: We recommend that DWS Eligibility Specialists comply with DWS policy and promptly refer overpayments to DWS Payment Specialists.

DWS’ Response: We will review this noncompliance with the Overpayment Referral Policy with the

Program Management Steering Team on February 4, 2008. Regions are responsible for reviewing audit findings with specific Eligibility Specialists, stressing the need for workers to follow Eligibility Policy outlined in section 810 – Overpayment Referral For Calculation. The review will be completed with the Eligibility Specialists by February 29, 2008.

Contact Person: Helen Thatcher, Operations Support Division Assistant Director,

(801) 526-4370 Anticipated Correction Date: February 29, 2008

07-66. INADEQUATE CONTROLS OVER ADVANCES TO SUBRECIPIENTS

(Department of Workforce Service) CFDA Number and Title: 93.558 Temporary Assistance for Needy Families (TANF) Federal Award Number: G-0702UTTANF Questioned Cost Amount: $-0- Pass-through Entity: N/A During fiscal year 2007, DWS contracted with a subrecipient to perform activities related to TANF for the period December 1, 2006 through May 31, 2007. On December 28, 2006, DWS advanced the entire amount of the contract, $215,000, to the subrecipient. DWS did not ensure that the time elapsing between the transfer of funds and the payout of funds by subrecipients for program purposes was minimized, as required by Circular A-102 Common rules, as codified in 45 CFR 92.21b-c. Furthermore, the contract between DWS and the subrecipient states, “Payments to the Grantee will be made by the Department upon receipt of itemized billing for authorized service provided and supported by information contained in reimbursement forms supplied by Department” (para. 15). We have not questioned the costs charged to this grant because the services provided appear to be for allowable activities and for allowable costs under this grant. Our estimates indicate that DWS's potential interest liability to the Federal Government for this advance would be less than $5,000.




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Recommendation: We recommend that DWS comply with federal regulations and with the provisions of the contract between DWS and the subrecipient by implementing internal controls to minimize the time elapsing between the transfer of federal funds from DWS to the subrecipient and the disbursement of those funds by the subrecipient for program purposes. DWS’ Response: DWS’ Finance Policies and Procedures Committee is in the process of developing procedures and will establish adequate controls to minimize the time lapsing between the transfer of federal funds from DWS to subrecipients and the disbursement of those funds by subrecipients within 60 days. DWS contacted the subrecipient in this finding and has arranged to reimburse them for actual expenses instead of advancing the full amount of the grant before expenses are incurred. Contact Person: William Greer, Administrative Support Division Director/CFO, (801) 526-9402 Anticipated Correction Date: March 31, 2008

07-67. NONCOMPLIANCE WITH REPORTING REQUIREMENTS

(Department of Workforce Service) CFDA Number and Title: 93.558 Temporary Assistance for Needy Families (TANF) Federal Award Number: G-0702UTTANF Questioned Cost Amount: N/A Pass-through Entity: N/A DWS did not file the ACF-209 Data Reports within 45 days following the end of the fiscal quarter, as required by federal regulations (45 CFR 265.4). The ACF-209 report was only submitted for the first quarter of state fiscal year 2007. During 2007 DWS has been revising its reporting system to comply with changes in federal reporting requirements and, due to the transition, accurate numbers have not been available. DWS intends to submit all state fiscal year ACF-209 reports once the reporting system is completed and they are able to send accurate information.




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Recommendation: We recommend that DWS file the ACF-209 reports for each quarter of state fiscal year 2007 and that in the future these reports be filed within 45 days following the end of the fiscal quarter. DWS’ Response: Revisions to the reporting system have been completed and the next quarterly ACF-209 report will be submitted timely, by February 15, 2008. The internal reporting process has been structured to ensure that future reports will be submitted timely and/or federal agencies will be notified as needed. Contact Person: Ann Kump, Workforce Development and Information Division Senior

Business Analyst, (801) 526-9630 Anticipated Correction Date: February 15, 2008



U.S. DEPARTMENT OF HOMELAND SECURITY

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07-68. LACK OF SUPERVISOR SIGNATURE ON TIMESHEET (Department of Public Safety) CFDA Numbers and Titles: 1) 97.004 (HSEC) Domestic Preparedness Equipment and Supplies and 97.067 (HSEC) Homeland Security Cluster 2) 97.042 Emergency Management Performance Grant Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A At the Division of Homeland Security, two (6.3%) of the 32 timesheets tested for the Homeland Security Cluster were not approved by the employee’s supervisor. State Accounting Policies and Procedures (FIACCT 11-04.00 and 11-17.00) require supervisors to sign and date timesheets to indicate that the timesheet has been reviewed and approved. The supervisor’s review of the timesheet is a key control to ensure that timesheets are complete and accurate and payroll expenditures charged to federal grants are proper. We were able to determine that these costs were allowable; therefore, we have not questioned any costs. Recommendation: We recommend that the Division of Homeland Security ensure supervisors review all timesheets and sign and date them to document their review and approval. Public Safety’s Response: We concur with this finding. The Division of Homeland Security has reviewed the payroll processing policies and procedures with time entry personnel and will continue to follow the established State of Utah Finance and Department of Public Safety policies and procedures requiring a supervisor signature on all timesheets. Contact Person: Russ Fillmore, Administration & Finance Section Manager, (801) 538-3754 Anticipated Correction Date: Corrected




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07-69. INADEQUATE SUBRECIPIENT MONITORING PROCEDURES (Department of Public Safety) CFDA Numbers and Titles: 97.004 (HSEC) Domestic Preparedness Equipment and Supplies 97.067 (HSEC) Homeland Security Cluster Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A The Division of Homeland Security does not have adequate procedures to ensure that subrecipients of the Homeland Security Cluster are complying with OMB Circular A-133 audit requirements. OMB Circular A-133 requires subrecipients who expend over $500,000 in federal awards during the subrecipients’ fiscal year to have an A-133 audit completed within 9 months. When an A-133 audit is performed, the subrecipient must submit to the pass-through entity either a copy of their A-133 audit report or written notification that an A-133 audit was performed and there were no findings related to the pass-through entity. The Division properly notifies all subrecipients that they must comply with federal audit requirements as identified in Circular A-133, but the Division does not follow up with each subrecipient to ensure that the subrecipients are obtaining an A-133 audit when required and submitting the proper documents to the Division. There were approximately 120 subrecipients who received Homeland Security Cluster funds during fiscal year 2006. We reviewed the audit reports for 20 of these subrecipients to determine if an A-133 audit was performed and noted that 13 (65%) had an A-133 audit performed. However, only 4 of those 13 (31%) submitted the report to the Division. In total, only 7 (5.8%) of the 120 subrecipients who received Homeland Security Cluster funds during fiscal year 2006 submitted an A-133 audit report to the Division. Based on our review, approximately 65% of the subrecipients should have had an A-133 audits performed; therefore, the Division should have received a much higher number of reports or notification that an A-133 audit was performed and there were no findings. The Division performed adequate during-the-award monitoring to ensure that all grant expenditures were allowable, and we did not note any findings related to the Homeland Security Grant in the audit reports we reviewed.

Recommendation: We recommend that the Division of Homeland Security implement procedures to ensure that all subrecipients who expend over $500,000 in federal awards have an A-133 audit




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performed and submit either a copy of their A-133 audit report or written notification that an A-133 audit was performed and there were no findings related to the Division. Public Safety’s Response: We concur with this finding. The Division of Homeland Security has implemented OMB Circular A-133 monitoring policies and procedures and will monitor Homeland Security Grant Program subrecipients in accordance with OMB Circular A-133. Contact Person: Russ Fillmore, Administration & Finance Section Manager, (801) 538-3754 Anticipated Correction Date: Corrected



U.S. DEPARTMENT OF LABOR

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State of Utah

07-70. WIA INTERNAL CONTROL WEAKNESSES AND NONCOMPLIANCE (Department of Workforce Service) CFDA Numbers and Titles: 17.258 WIA Adult Program 17.259 WIA Youth Activities 17.260 WIA Dislocated Workers Federal Award Numbers: various Questioned Cost Amount: $4,215 Pass-through Entity: N/A We tested benefit expenditures of the Workforce Investment Act (WIA) by selecting a sample of 46 benefit payments totaling $41,798 from a population of approximately $4.7 million. Of the WIA benefit payments tested, we questioned a total of $2,092 (5.0%). We also questioned additional payments in fiscal year 2007 and prior years related to the sample cases totaling $2,123. The total of all questioned costs was $4,215. a. Lack of Documentation of Compliance with the Selective Service Act

Of the 46 cases tested, we noted 1 (2.2%) case where the WIA Youth participant had reached the age of 18, but his case file did not contain documentation that he had registered with selective services. Per the Employment and Business Services Manual (EBSM) policy 720-4, "If a WIA Youth participant turns 18 after eligibility is determined, he must register for selective service as a condition of ongoing eligibility… . Furthermore, the caseworker should [obtain] proof of selective service registration and image or place it in the file." Not verifying compliance with the Selective Service Act could result in ineligible costs being charged to the grant. Subsequent to our testwork, DWS was able to show that the participant had registered for selective service; therefore, we have not questioned any costs associated with this error. Recommendation: We recommend that DWS ensure that participants are in compliance with the Selective Service Act and place proof of selective service registration in the case file.


Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to




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ensure workers follow EBSM section 720-4 - Selective Service Requirements and Veteran Status– Eligibility. The review will be completed with the Employment Counselor by February 29, 2008



b. Lack of Documentation of Compliance with the Supportive Service Policies

Of the 46 cases tested, we noted 1 (2.2%) case where supportive services totaling $4,894 were paid on behalf of the participant but there was no supervisory approval or narration justifying the excess over $2,000. Per EBSM policy 1250 supportive services are limited to $2,000 per exposure and any expenditure over that amount must be approved by a supervisor and narrated. Because the $2,000 limit is set by DWS and not federal regulations and because all costs were for allowable activities, we have not questioned any costs associated with this error. Recommendation: We recommend that DWS obtain a supervisory approval and narration of all supportive service payments in excess of $2,000.

DWS’ Response: DWS staff changed EBSM section 1250 – Customer Training Programs – Supportive

Services effective 6/1/07, removing language about the $2,000.00 supportive service limit. DWS no longer imposes a separation between support and training funds. Evidence of this change is in section 900 – Obligating Funds effective 7/1/07. The current language in item 3.a. says: “Training and support service funds for all funding sources except, Trade Programs and ETV are limited to $8,000 per exposure regardless of funding source or combination of funding sources. Supervisors may waive this limit.”

Planned corrective action involves review of this document with the Program

Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers follow policy outlined in section 900 – Obligating Funds. The review will be completed with the Eligibility Specialist by February 29, 2008.




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Anticipated Correction Date: February 29, 2008 c. Inadequate Monitoring for Training Cases

Of the 46 cases tested, we noted 3 (6.5%) cases for participants involved in training which were not adequately monitored. Not adequately monitoring cases could result in ineligible costs being charged to the grant and resulted in the errors noted below:

1) One participant’s training case was closed in January 2006 because of unsatisfactory

attendance and progress but was re-approved for more training in April 2006 without showing how the participant would be able to maintain the required attendance. The participant has consistently had low attendance since her readmission to the training program. Per EBSM policy 837, "When the customer does not meet participation do not continue to expend program dollars on any service activity or task... . If the customer does not meet the participation requirement after the Employment Counselor has addressed the problem with them, close the failed service or task with the appropriate closure reason in UWORKS and the reasons narrated." We have questioned all costs related to this participant since April 2006, totaling $121.

2) One participant’s file was not monitored from August 25, 2006 to February 8, 2007

(approximately 5 ½ months). Per EBSM policy 820, each case must be monitored as needed, but at least once every 4 months. We were able to determine that the participant was still eligible for services; therefore, we have not questioned any costs associated with this error.

3) One participant’s GPA was 0.76 and 1.76 for the Fall 2005 and Spring 2006

semesters, respectively, which is below the minimum GPA of 2.0 required to complete the training course. However, the case worker did not mention the low GPA or address any barriers that were affecting the participant's progression in the case file. Per EBSM policy 835-4, customers must meet the performance expectations in order to stay eligible for continued training services. Therefore, the caseworker should address any barriers affecting the participant’s progression and narrate the findings in the participant’s case record during the monitoring process (EBSM policy 900). Since DWS has not paid any tuition costs subsequent to the Spring 2006 semester, we have not questioned any costs associated with this error.




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Recommendation: We recommend that DWS:

1) Ensure that participants meet the participation requirements or close the case.

2) Monitor the participant’s case file as often as needed but at least once every 4

months. 3) Adequately address any barriers affecting the participant’s progression and

narrate the findings in the case file.


Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers:

1) Follow policy and monitor whether customers meet negotiated participation levels.

If a customer fails to meet the participation requirements, the worker should follow the consequences of non-participation outlined in EBSM section 815 – Employment Plan Participation and 835-7 – WIA, TANF Non-FEP, Trade, UDH Consequences of Non-Participation.

2) Follow EBSM section 820 – Employment Plan Monitoring.

3) Follow EBSM section 835-7 – Consequences of Non-participation, and 900 –

Obligating Funds. The review will be completed with the Employment Counselors by February 29, 2008. In addition, effective 8/1/2006, DWS implemented a training simplification project, which

included a progress evaluation process incorporated into the electronic cases management system, UWORKS. If monitoring has not occurred within 4 months, new funding authorizations are not allowed until monitoring occurs.




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Anticipated Correction Date: February 29, 2008

d. Missing Verification of Participant Barrier

Of the 46 cases tested, we noted 1 (2.2%) where the participant was marked as having a barrier of chronic absenteeism and truancy from school on the WIA prioritization form 316; however, there was no documentation of the barrier in the case file. Per Table 10, verification of this barrier is a statement from the school or school records. Not verifying barriers could result in ineligible costs being charged to the grant. We were able to verify that the customer had another verified barrier and was still eligible for services; therefore, we have not questioned any costs associated with this error. Recommendation: We recommend that DWS obtain acceptable verification of WIA barriers as outlined in Table 10 of the EBSM.

DWS’ Response: The electronic case management system, UWORKS, requires verification of all barriers

prior to enrollment. Planned corrective action involves review of this document with the Program Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with the specific Employment Counselors, stressing the need to ensure workers follow EBSM section 745 – WIA Youth Barriers – Eligibility. The review will be completed with the Employment Counselor by February 29, 2008.


(801) 526-4370 Anticipated Correction Date: February 29, 2008 e. Incorrect WIA Prioritization

Of the 46 cases tested, we noted 1 (2.2%) where the WIA prioritization form 316 indicated that there was no funding available from outside sources; however, per the case file, the customer's cost of training was partially funded by Pell Grant, partially by WIA, and partially by student loans. Funding from other sources can affect a participant's




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eligibility and the priority in which client's receive assistance; therefore, WIA prioritization forms should be filled out accurately to ensure only eligible participants are allowed to participate in the program. Not accurately filling out the prioritization forms could result in ineligible costs being charged to the grant. We were able to determine that the participant was still eligible for services even with funding from outside sources; therefore, we have not questioned any costs associated with this error.

Recommendation: We recommend that DWS ensure that the WIA prioritization forms are accurately completed.

DWS’ Response: Effective 8/1/06, DWS implemented a training simplification project, which included

changes to the eligibility/priority process. The priority process is now automated in UWORKS. Planned corrective action involves review of this document with the Program Management Steering Team. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers follow EBSM section 755 Service Priority – Eligibility. The review will be completed with the Eligibility Specialist by February 29, 2008.



f. Lack of Documentation of Re-evaluation of WIA Funding Needs

For 2 (4.4%) of the 46 cases tested, we were unable to determine the amount of WIA funding needed by the participant.

1) One participant remarried in August 2006 and her adjusted financial needs

assessment showed that the monthly household income exceeded expenses; however, there was no documentation of a re-evaluation to determine the continued level of WIA support needed. Per EBSM policy 900 "The Employment Counselor must adjust the obligated amount immediately upon discovery of a change in the training or support service need." We were unable to determine if the participant still had a need for WIA funds; therefore, we have questioned all the payments made on behalf of this participant since August 2006, totaling $1,442.




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2) One participant’s estimated training costs were $2,702. Per the financial assessment done by the caseworker, the participant was able to meet her household expenses and received a Pell grant for $4,050. However, there is no documentation in the case file indicating that the caseworker considered these other funding sources when determining eligibility. We were unable to determine that the participant had a funding need; therefore, we have questioned the costs paid for this training totaling $856.

Recommendation: We recommend that DWS: 1) Re-evaluate the need for WIA funding immediately upon discovery of a change

in the training or support need. 2) Document their consideration of other funding sources in their determination of

WIA needs. DWS’ Response: Planned corrective action involves review of this document with the Program

Management Steering Team. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure the worker follows EBSM section 900 – Funding Obligations and EBSM section 605-3 – Complete Assessment. The review will be completed with the Employment Counselors by February 29, 2008.


(801) 526-4370 Anticipated Correction Date: February 29, 2008 g. Needed Amount of Funding Undeterminable

For 1 (2.2%) of the 46 cases tested, the participant’s case file noted that a Pell grant was received; however, the amount was not documented and the financial needs screen used to evaluate the participant’s need was not filled out. Therefore, we were unable to determine the amount of WIA funding needed. Per 20 CFR 663.310(d), the individual participant must be unable to obtain grant assistance from other sources to pay the cost of the training (if applicable) or the cost of the training must require both Pell grant and WIA assistance. DWS should document their consideration of other funding sources in




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their determination of WIA needs. In addition, the participant’s assessment did not document an evaluation of whether the participant will have adequate financing to complete the training program. Per EBSM 710-4 (3.d), a determination of the participant’s ability to complete the training program should include an evaluation of whether the participant has the financial ability to complete the training. We have questioned all costs associated with this participant totaling $1,796.

Recommendation: We recommend that DWS document their consideration of other funding sources in their determination of WIA needs and document their evaluation of whether the participant has adequate financing to complete their training program.

DWS’ Response:

Planned corrective action involves review of this document with the Program Management Steering Team, which includes Regional Program Managers. Regions are responsible for audit review with specific Employment Counselors, stressing the need to ensure workers follow EBSM section 710-4 – Moving from Intensive to Training Services – Eligibility. The review will be completed with the Employment Counselor by February 29, 2008.





U.S. DEPARTMENT OF TRANSPORTATION

207

State of Utah

07-71. UNTIMELY WEEKLY CERTIFIED PAYROLLS (Utah Department of Transportation) CFDA Number and Title: 20.205 Highway Planning and Construction Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A The Utah Department of Transportation (UDOT) does not have adequate procedures to ensure that contractors and subcontractors submit certified payrolls “within seven days after the regular payment date of the payroll period,” as required by federal regulations (29 CFR 3.4(a)). The certified payrolls are comprised of a copy of the payroll and a statement of compliance with the Davis-Bacon Act. We reviewed 56 certified payrolls submitted by the prime contractors and subcontractors for 24 construction projects and noted that 8 (14.3%) were received on time; 26 (46.5%) were received late; 18 (32.1%) were undeterminable because they had no documentation at all noting when they were received; and 4 (7.1%) were undeterminable because the payment date of the payroll period was unknown. If the weekly certified payrolls are not submitted to UDOT in a timely manner and if a record is not kept of when they are received, UDOT cannot adequately monitor compliance with Davis-Bacon Act requirements. Recommendation: We recommend that UDOT comply with federal regulations by requiring contractors and subcontractors to submit certified payrolls for construction projects within seven days after the regular payment date of the payroll period. We also recommend that a record be maintained documenting when these certified payrolls are received. UDOT’s Response: The Civil Rights Office has conducted training every six weeks throughout the 2007 Fiscal year. During the training we have emphasized the responsibility of the project office to monitor payrolls closely, date stamp them, and take appropriate action with the contractors who are not compliant. In addition, we continue to work with our ISS Department in the programming of the electronic certified payroll program, which is scheduled to be complete in July of 2008. The infractions that have been noted in the current audit and past audits will be eliminated with the electronic version of submitting payroll records. Once completed, the contractors will submit payrolls electronically and the system will document the date




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submitted, verify calculations, and accept or reject the payroll as well as other functions. This will eliminate the need for project offices to date stamp when payrolls are received. Until it is completed project offices have been instructed to date stamp all payrolls when received in the project office and take action applicable with the compliance requirements. We have scheduled a meeting with the individuals responsible for the projects that were reviewed during the current audit. During this mandatory meeting we will conduct specific training regarding the compliance requirements for payrolls to ensure each is fully aware of their responsibility and what is expected until the electronic version is complete Contact Person: Denice Graham, Civil Rights Manager, (801) 965-4695 Anticipated Correction Date: July, 2008

07-72. INADEQUATE SUBRECIPIENT MONITORING PROCEDURES (Utah Department of Transportation) CFDA Number and Title: 20.205 Highway Planning and Construction Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A UDOT does not have adequate procedures to ensure that subrecipients are complying with OMB Circular A-133 audit requirements. OMB Circular A-133 requires subrecipients who expend over $500,000 in federal awards to have an A-133 audit completed within 9 months of their fiscal year end. When an A-133 audit is performed, the subrecipient must submit to the pass-through entity either a copy of their A-133 audit report or written notification that an A-133 audit was performed and there were no findings related to the pass-through entity. UDOT properly notifies all subrecipients that they must comply with federal audit requirements as identified in Circular A-133, but they only obtain audit reports from subrecipients who receive over $500,000 from UDOT. However, subrecipients who receive less than $500,000 from UDOT may receive and expend over $500,000 in federal awards from all sources and should, therefore, obtain an A-133 audit and submit the proper documents to UDOT.

Recommendation: We recommend that UDOT implement internal controls to ensure that all subrecipients who expend over $500,000 in federal awards obtain and submit a copy of their A-133




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audit report or submit written notification that an A-133 audit was performed but there were no findings related to UDOT programs.

UDOT’s Response: We concur with the Auditor's recommendation and have taken the following actions: UDOT is in the process of revising the boilerplate Local Agency Agreement for Federal Aid Projects. The agreement will include Single Audit Act requirements and reflect the following: "Upon conclusion of the A-133 audit, the Local Agency shall be responsible for ensuring that a copy of the audit report is transmitted to the Utah Department of Transportation, Internal Audit Division." UDOT implemented new procedures to notify the subrecipients’ federal pass-through amounts by CFDA number reported within UDOT's annual Schedule of Expenditures of Federal Awards as of fiscal year ending June 30, 2007. Lastly, UDOT Comptrollers Office in coordination with the Internal Audit Division will implement additional procedures to ensure that all subrecipients who expend over $500,000 in federal awards from all sources submit a copy of their A-133 audit report to the UDOT Internal Audit Division. Contact Person: Charles F. Larsen, Comptroller, (801) 965-4358 Anticipated Correction Date: March 1, 2008



GENERAL FINDINGS

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State of Utah

07-73. FINET TRANSACTIONS PROCESSED WITHOUT REQUIRED APPROVALS (Utah Department of Administrative Services) CFDA Number and Title: various Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A We identified several transactions that were processed through FINET without the required approvals. The transactions processed included general accounting expenditures, commodity-based payment requests, and journal vouchers. This problem was the result of workflow approval rules that were setup incorrectly in the system by the State Division of Finance. Without proper transaction approvals, the risk of errors, misappropriations, or fraud increases. Recommendation: We recommend that the State Division of Finance establish controls to ensure that all transactions are properly approved before being processed through the FINET system. Agency’s Response: The transactions identified in the audit finding occurred when the new FINET accounting system was first implemented in July 2006. The problems were isolated to very few individuals and resulted from incomplete set up of security and workflow rules for those individuals. To tighten controls, the Division has created a system query/report to be run and reviewed daily by the FINET security administrator to ensure that any new documents processed without approval are discovered and their associated workflow rules modified immediately to eliminate the problem. We are also working with the applicable agencies to have the transactions that processed without the required approvals reviewed for validity. Contact Person: Jerry Gearheart, Financial Information Systems Manager, (801) 538-1023 Correction Date: December 2007



GENERAL FINDINGS

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State of Utah

07-74. INADEQUATE CONTROLS OVER STATEWIDE PAYROLL EXPENDITURES (Utah Department of Administrative Services) CFDA Number and Title: various Federal Award Number: various Questioned Costs: N/A Pass-through Entity: N/A Controls established by the State Division of Finance are inadequate to prevent or detect inappropriate payroll transactions. In fiscal year 2003, the State Division of Finance implemented a new payroll system. This system (SAP), as implemented, did not require approval of payroll transactions entered into the system before the transactions were posted to the general ledger. In light of this weakness, the State Division of Finance implemented controls, consisting of reviewing various summary reports during and after the payroll entry process to ensure that the payroll transactions that would be processed were reviewed by an independent, authorized individual. However, during our review of controls over payroll expenditures from fiscal year 2004 to the present, we have noted significant deficiencies of internal controls at various State entities reflecting their inability or unwillingness to implement the established controls. These failures in controls are mainly created by two circumstances: 1) the individual reviewing the summary payroll reports also has the ability to post transactions to the payroll system, thus allowing them to enter transactions into the payroll system without detection (resulting in Separation of Duties findings to several agencies), and 2) the required reports have not been reviewed and/or retained by the department (resulting in Noncompliance with Payroll Policy findings to several agencies). As a result of these control deficiencies there is an increased risk of errors or misappropriations occurring without detection. Recommendation: We recommend that the State Division of Finance design control procedures that will ensure that all payroll transactions are adequately reviewed and approved and that payroll entry and review responsibilities are properly separated.



GENERAL FINDINGS

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State of Utah

Agency’s Response: We agree with the finding and recommendation. We have reviewed various options for eliminating the control deficiencies mentioned in the finding and we plan to implement one of the options in the next few months. However, we also want to point out that agencies’ compliance with our control requirement that they review various SAP summary reports has progressively improved since the system was implemented in 2003. Contact Person: Mark Austin, State Payroll Manager, (801) 538-3023 Correction Date: April 2008

07-75. SEPARATION OF DUTIES WEAKNESS – SAP PAYROLL SYSTEM

(Administrative Office of the Courts) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A As part of our annual audit of State payroll expenditures, we reviewed the reports associated with 45 payroll expenditures to ensure that they were properly reviewed, approved, and retained. We selected three expenditures for review at the Administrative Office of the Courts (AOC) and noted that for one of the three expenditures, an individual at the 3rd District Court had the ability to enter time into the SAP Payroll System (the System) and also reviewed and approved the payroll reports. A separation of duties weakness exists when the same individual has the ability to enter time into the System and also reviews and approves required payroll reports. State Accounting Policies and Procedures (FIACCT 11-17.00) require a manager or supervisor other than the time entry operator(s) to review and approve the payroll reports each pay period. Inadequate separation of duties could allow errors or misappropriations related to payroll expenditures to occur without detection. Recommendation: We recommend that the AOC ensure that payroll reports are reviewed and approved by managers or supervisors who do not have the ability to enter time into the System.



GENERAL FINDINGS

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State of Utah

AOC’s Response: Corrective Action Planned: Change employee's access from "Time Entry" to "Payroll Monitor." Contact Person, Title, Phone #: Peggy Gentles, Trial Court Executive, (801) 238-7315 Correction Date: Completed on November 15, 2007. Inadvertently, Unit 0314 was left off

change. This Unit was added November 27, 2007.

07-76. SEPARATION OF DUTIES WEAKNESS – HUMAN RESOURCE ENTERPRISE SYSTEM (Administrative Office of the Courts) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A We reviewed the State’s Human Resource Enterprise (HRE) system for proper separation of duties associated with salary action input and approval. We identified one user id, associated with an AOC employee, with the ability to input and approve salary actions based on user level security. Failure to adequately separate these duties increases the risk that inappropriate salary actions could be initiated and approved without detection. Recommendation: We recommend that the Courts work with the State Department of Human Resource Management to ensure that HRE salary action input and approval privileges are not given to the same individual. AOC’s Response: Corrective action planned: Courts’ Human Resources was given prior notification of these audit findings on October 25, 2007. Delete the user id access right to approve salary actions.



GENERAL FINDINGS

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Contact Person: Robert Parkes, Human Resources Director, (801) 578-3802 Correction Date: Immediate action was taken by contacting Mike Tribe (of DHRM) and

directing him to delete the user id with the ability to approve salary actions. Mike confirmed, on October 29, 2007, that he deleted the user id.

07-77. NONCOMPLIANCE WITH PAYROLL POLICY (Utah Department of Commerce) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A As part of our annual audit of State payroll expenditures, we reviewed the reports associated with 45 payroll expenditures to ensure that they were properly reviewed, approved, and retained. For both items selected for review at the Department of Commerce, the Department did not properly document the review and approval of the “Time Entered After Cutoff” and “Time Edit” report. State Accounting Policies and Procedures (FIACCT 11-17.00) require the Department to generate, review, approve, and retain certain payroll reports each pay period to ensure the accuracy and document approval of the payroll transactions entered into the SAP Payroll System. Noncompliance with the policy could allow errors or misappropriations related to payroll expenditures to occur without detection. Recommendation: We recommend that the Department generate, review, approve, and retain required payroll reports each pay-period to document that payroll transactions entered into the SAP Payroll System are accurate and approved. Department’s Response: Beginning with Pay Period 13, June 29, 2007, the DHRM Human Resources Analyst who works with the Department of Commerce began printing, reviewing, and saving the Time Edit Report for every pay period, to review any irregularities for the employee time entered. Beginning with Pay Period 24, November 30, 2007, the DHRM Human Resources Analyst who works with the Department of Commerce has set a payroll cut off of 5:00 pm on the



GENERAL FINDINGS

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State of Utah

Thursday following the end of each pay period, and will begin generating and reviewing the “Time Entered After Cutoff” report at that time for each pay period. Contact Person: Francine A. Giani, Executive Director, (801) 538-6431 Correction Date: November 2007

07-78. RESERVES IN EXCESS OF FEDERAL GUIDELINES (Department of Technology) CFDA Number and Title: various Federal Award Number: various Questioned Costs: undeterminable Pass-through Entity: N/A The Department of Technology Services (the Department) held working capital reserves in excess of federal guidelines at June 30, 2007 in the Technology Services Internal Service Fund (ISF). Federal guidelines permit a reasonable working capital reserve of no more than 45 days for Fund 6680 and 60 days for all other funds that comprise the Technology Services ISF. As of June 30, 2007, the Technology Services ISF Fund 6680 working capital reserves of $9.5 million represented approximately 68 days of normal cash expenses. Excess working capital reserves, totaling $3.5 million for the Technology Services ISF Fund 6680, could result in a federal liability since federal programs share an interest in the reserves. Recommendation: We recommend that the Department eliminate excess working capital reserves in the Technology Services Internal Service Fund. Department’s Response: The Department of Technology Services (DTS) is aware of this issue and is continuing with the two year corrective action plan to eliminate the excess retained earnings balance. DTS has been working with the U.S. Department of Health and Human Services Division of Cost Allocation on this issue. The Division of Cost Allocation has agreed to delay the repayment of any excess retained earnings until after the close of the fiscal year ended June 30, 2008. DTS has met with representatives of your office in FY 2007 to discuss the excess retained earnings balance and our plans to become compliant with federal guidelines. Current



GENERAL FINDINGS

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projections show that DTS will reduce the retained earnings balance approximately $3.5 million by June 30, 2008. This would put DTS into compliance with federal guidelines on working capital reserves. The DTS plan to eliminate the excess retained earnings balance includes the following actions:

1. DTS implemented a $2.5 million rate decrease that took effect on July 1, 2006. The rate decrease is an ongoing reduction in revenue to DTS.

2. Payroll costs increased by $1.5 million annually due to the 3 step incentive given to

employees to convert to at-will status starting in FY 2007.

3. The compensation package given to state employees increased DTS expenses by $1.3 million in FY 2008.

Contact Person: Daniel Frei, Finance Director, (801) 538-3459 Anticipated Correction Date: June 30, 2008

07-79. CASH RESERVES IN EXCESS OF FEDERAL GUIDELINES (University of Utah) CFDA Number and Title: various Federal Award Number: various Questioned Costs: undeterminable Pass-through Entity: N/A The University’s June 30, 2007 cash reserves for self-insurance programs of $60,236,668 exceeded the federally-allowed amounts by $8,887,953. The University is allowed to have cash-on-hand to cover the estimated claim liability (which is 3.51 months of average expenses based on the 2007 actuarial study) plus a reserve of 2 months of average expenses, for total cash-on-hand of 5.51 months of average expenses. Using these assumptions, the University is allowed to have up to $51,348,715 in cash-on-hand for the self-insurance programs. Excess cash-on-hand for self-insurance programs could result in a federal liability since federal programs share an interest in the reserves.



GENERAL FINDINGS

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State of Utah

Recommendation: We recommend that the University eliminate excess cash-on-hand for self-insurance programs or obtain written approval from the federal cost negotiator for additional reserves. University’s Response: We concur with the recommendation. The University understands its obligation to keep these insurance reserves at a level that is adequate from a funding perspective, but not in excess of what is deemed justifiable based on the bi-annual actuarial studies and the parameters set forth by the federal government. We have previously shared with the State Auditors our plan for reducing the reserves by approximately $9 million by June 30, 2008. These plans include, but are not limited to, premium reductions for employees participating in the Wellness Program; funding some costs of the Benefit programs from insurance reserves; waiving fees associated with employee use of nutrition and medical counseling services; and enacting premium holidays. Progress on reducing the reserves will be measured periodically throughout fiscal year 2008, to ensure that reserves are systematically brought into line by the end of the year. Contact Person: Jeffrey J. West, Associate Vice President for Financial & Business Services, (801) 581-7520 Anticipated Correction Date: June 30, 2008

07-80. UNTIMELY SUBRECIPIENT MONITORING (University of Utah) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A The University does not have a control in place to ensure that monitoring of subrecipient A-133 audit reports is done in a timely manner. OMB Circular A-133 Subpart C.320 requires that subrecipients expending $500,000 or more in federal awards obtain an audit and submit the single audit reporting package within 9 months of the subrecipient’s fiscal year end. As of June 2007, we noted that the University had not performed sufficient monitoring of these subrecipient single audit reports, and we identified four subrecipients whose single audit



GENERAL FINDINGS

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State of Utah

reports were past due. Untimely subrecipient monitoring results in noncompliance with the federal compliance requirement identified above and may also result in untimely issuance of the required management decision on subrecipient audit findings and subsequent corrective action on audit findings. Recommendation: We recommend that the University monitor subrecipient A-133 single audit filing requirements in a timely manner. University’s Response: The University concurs with the recommendation. The University considers subrecipient monitoring very critical and will follow the recommendation of monitoring subrecipients in a timelier manner. Contact Person: Barbara K. Nielsen, Associate Director of Compliance Accounting and

Reporting, (801) 581-5989 Anticipated Correction Date: December 31, 2007

07-81. INADEQUATE INTERNAL CONTROLS RELATED TO RESEARCH AND DEVELOPMENT GRANTS (Utah State University) CFDA Number and Title: Research and Development Cluster Federal Award Number: various Questioned Costs: $3,222 Pass-through Entity: N/A We selected a sample of 60 expenditures from Research and Development Cluster programs and noted the following deficiencies in internal control and compliance: a. One travel expenditure was incurred and charged to a grant after the grant end date. The

grant end date was September 30, 2006, travel occurred in October of 2006, and the grant was charged on January 24, 2007. The review of this grant expenditure at the department level did not detect that this expenditure was after the grant end date. The grant accountant at the Controller’s Office noted that this charge was booked after the grant end date and requested that the Office of Sponsored Projects obtain an extension from the



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granting agency. As of the date of our testwork, September 14, 2007, the extension had not been approved and the funds drawn have not been returned to the granting agency. We have questioned the total travel costs of $3,222 because the expenditure was incurred after the period of availability.

b. One purchase card transaction had no supporting documentation maintained by the

University. We have not questioned any costs because we were able to determine that the cost was allowable and within the grant period of availability through review of vendor documentation and a copy of the purchase card statement. However, since there is no original documentation of the purchase card statement reconciliation and review, we were unable to determine if the control was functioning.

Recommendation: We recommend that the University: a. Implement controls to ensure charges made to federal granting agencies are only for

allowable costs incurred during the allowable grant period. b. Retain supporting documentation for all transactions to ensure compliance with

federal regulations and to document proper reviews and approvals. University’s Response: a. The University’s policy is to only allow costs incurred during the allowable grant period.

Under this particular circumstance, the University believed there would be an extension that would allow the costs under the project. In the finding noted above, the costs were allocable to the project but not allowable due to the end date of the project. It was the University’s intent to leave the costs on the project since they were allocable, but not draw the funds under letter of credit until the grant extension had been approved. The error occurred in drawing the funds before an extension was received which would have made the expenditures both allocable and allowable.

b. The University concurs with this recommendation. University policy requires purchase

card transactions to be supported by detail receipts clearly identifying what was purchased.



GENERAL FINDINGS

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Corrective Action Plan: a. The University monitors all payments to vendors made after the contract or grant period.

Since these costs were allocable to the grant, the error was really in allowing funds to be drawn down to cover the expenditures while the extension was being requested and processed. The University will more closely review draw downs to ensure unallowable expenditures are not reimbursed. The $3,222 will be refunded through the letter of credit process. Recent information received from the agency indicates an extension is forth coming; therefore, the expenditures will remain on the contract and funds will be drawn down from the letter of credit upon receiving the signed/approved extension from the agency.

Contact Person: Irene Jorgensen, Director of Sponsored Program Accounting, (435) 797-1061 Anticipated Correction Date: Funds returned to agency via letter of credit – January

2008; extension from agency – February 29, 2008. b. The University has contacted the individual responsible for the purchase card

transaction in question. The purchase card holder was reminded of the University policy which requires all purchase card transactions to be supported by detail receipts clearly identifying what was purchased.

Contact Person: Irene Jorgensen, Director of Sponsored Program Accounting, (435) 797-1061 Correction Date: Completed

07-82. INADEQUATE CONTROLS OVER FEDERAL PAYROLL COMPLIANCE (Utah State University) CFDA Number and Title: various Federal Award Number: various Questioned Costs: $-0- Pass-through Entity: N/A The University did not have a time and effort certification for all employees who charged time to federal grants. Per OMB Circular A-122, Attachment B.8.M.2, “Reports reflecting the distribution of activity of each employee must be maintained for all staff members (professionals and nonprofessionals) whose compensation is charged, in whole or in part,



GENERAL FINDINGS

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directly to [federal] awards… . The reports must be signed by the individual employee, or by a responsible supervisory official having first hand knowledge of the activities performed by the employee, that the distribution of activity represents a reasonable estimate of the actual work performed by the employee during the periods covered by the reports.” We noted the following errors: a. We reviewed the time cards for 40 employees who charged time to federal grants and

noted two salaried employees that did not have a certification of their time and effort spent on the grants. This error occurred because the employees’ salary expenditures were incorrectly posted to hourly wage accounts. Not obtaining certifications of the time spent on federal grants could result in unallowable costs being charged to federal programs. We have not questioned any costs associated with this error because we were able to obtain certifications for each employee.

b. We reviewed a sample of 60 expenditures made on federal grants and noted three payroll

expenditures for which no time card was submitted and the time charged was not certified by the principle investigator or the employee. These payroll expenditures were paid as stipends through the University disbursement system instead of through the payroll system. Time certification forms are generated from the payroll system; thus, the University’s control to ensure time is properly certified will not detect employees paid outside the payroll system. We were able to obtain certification for the three employees noted here; therefore, we have not questioned any costs associated with this error.

Recommendation: We recommend that the University obtain a time and effort certification for all employees who charge time to federal grants. University’s Response: The University concurs with the recommendation. In the first instance, salaried employees were paid on an hourly wage account code. Since the account code indicated the payroll payments were for hourly wages, the time and effort system did not generate a separate time and effort report for the employee. Hourly wages are certified when the hourly time sheet is submitted to payroll for processing. The University has since properly classified the payroll payments for these employees so that time and effort reports will be generated. In addition, payroll processes are being reviewed to establish



GENERAL FINDINGS

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internal controls which will not allow salaried employees to be paid on the hourly wage account code. In the second instance, the University has processes in place where proposed stipend payments are screened to determine if the payments are truly stipend payments or payments for services which should be classified as payroll expenditures. The University will provide formal training to all areas where the review process should be happening to ensure payments are properly classified. Staff in the Controller’s Office, Purchasing Office, and Sponsored Programs Office will be included in the formal training. When payroll payments are properly classified, the time and effort reporting system will generate the time and effort reports for certification. The payments noted in the finding are now being processed through the payroll system and appropriate time and effort certifications are provided. Contact Person: Irene Jorgensen, Director of Sponsored Program Accounting, (435) 797-1061 Anticipated Correction Date: Adjustments to noted items – November 1, 2008. Review of

internal controls and formal training – March 31, 2008.

07-83. CONTROL WEAKNESSES FOR CASE EDIT SYSTEM (Department of Workforce Service) CFDA Number and Titles: various Federal Award Numbers: various Questioned Cost Amount: N/A Pass-through Entity: N/A In order to ensure accuracy and consistency throughout the State, DWS uses a case reviewing process. We reviewed the supervisor reviews of case work for 19 eligibility counselors and 21 employment service counselors and noted the following: a. Incomplete or Missing Reviews

For 5 (26.3%) of the 19 eligibility counselors, there were one or more cases with missing reviews and no notes in the PACMIS notes screens (CAAL) as to why the case(s) were not reviewed. Per the Case Edit Guide, if a case is not reviewed the supervisor must narrate the reasoning in the CAAL screen of the case file. Without documentation of the reason that cases are not reviewed, there is a risk that eligibility specialists’ work is not being properly monitored and errors are not being detected.



GENERAL FINDINGS

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For 3 (14.2%) of the 21 employment service counselors, there were one or more cases with missing reviews and no notes in the UWORKS comments screen as to why the case(s) were not reviewed. Per the Employment and Benefit Training Policy (EBT) 1505-5, cases selected by UWORKS must be edited. If a case is dropped, a narration on the "comments" tab of the edit should be entered stating why the case was dropped, and another randomly selected case must be edited to replace the dropped case. Not reviewing cases increases the risk that employment service counselors’ work is not being properly monitored and errors are not being detected. Recommendation:

We recommend that DWS ensure that supervisors follow the policy to either review cases or narrate why cases were not reviewed.

DWS’ Response: See also general response at end of finding. Regarding editing of employment counselor

cases, UWORKS Enhancements, implemented on January 1, 2008, require original editors to select a drop reason from a pop-up menu in order to drop a randomly selected case. UWORKS records the drop date and generates reports of dropped cases. This allows for the review of all dropped cases by the Employment Counseling Edit Analyst (3rd Tier Editor) to ensure proper usage implementation of the Employment and Business Services Manual (EBSM) 1505-5, ‘Determining When to Drop an Edit.’ Planned corrective action involves notifying the Regional Management Team of improper usage of EBSM 1505-5. Regions are responsible for audit review with original editors, stressing the need to ensure the editor follows the aforementioned policy. Reviews with supervisors will be completed by February 29, 2008.

Regarding editing of eligibility worker cases, the edit expectation calculation has been

refined so that it provides a more accurate measurement of the number of edits each supervisor should complete each month. It is now based on the number of cases selected by Yoda, instead of six edits per worker per month. An “edits assigned incomplete” column has been added to the monthly edits completed report so managers can use this to follow up with supervisors who are not completing the expected number of reviews.

Contact Person: James Whitaker, Operations Support Division Director, (801) 526-9454 Correction Date: February 29, 2008



GENERAL FINDINGS

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b. No Documentation of Follow-up For 2 (10.5%) of the 19 eligibility counselors, one or more cases had instances where communication of case errors between the supervisor and the eligibility specialist was not documented or did not occur. When an error is noted in a case during a review, the supervisor needs to communicate the problem to the eligibility specialist and the eligibility specialist needs to correct the case and then report the changes to the supervisor. The supervisor should then document that the eligibility specialist took proper action. Without proper feedback, errors might go uncorrected. For 9 (42.8%) of the 21 employment service counselors, there was no documentation of the communication of case errors between the supervisor and the employment counselor or when the employment counselor was expected to make any needed corrections in accordance with EBT 1505-3. The review should include a narration on the "comments" tab of the edit by the original editor stating when the edit was complete, when they reviewed it with the employment counselor, and when they expect the employment counselor to make any corrections. Without proper feedback, errors might go uncorrected. Recommendation:

We recommend that DWS ensure that supervisors and eligibility specialists follow up on errors noted during case reviews.

DWS’ Response: See also general response at end of finding. For employment counselor edits, the

UWORKS Enhancements implemented on January 1, 2008, allow original editors to enter the edit review date, as well as the edit correction date. This action shows when the original editor reviewed the edit with the worker, as well as when the worker corrected the case. The system prevents an editor from submitting the case without first completing the review with the worker. This is in accordance with EBSM 1505-3, “Edit Review Process.” UWORKS generates reports using the review and correction dates. This allows for planned corrective action in the event an original editor did not comply with policy or a worker did not correct the case. Regions are responsible for audit review with the original editor and/or worker, stressing the need to ensure they follow the aforementioned policy. Reviews with supervisors and workers will be completed by February 29, 2008.



GENERAL FINDINGS

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State of Utah

Contact Person: James Whitaker, Operations Support Division Director, (801) 526-9454 Anticipated Correction Date: February 29, 2008 c. Improper Number of Cases Selected for Review

For 18 (94.7%) of the 19 eligibility counselors, we were unable to determine if DWS was selecting the proper number of cases for the supervisors to review. Per the Case Edit Guide, YODA (the case database system) should select 6 cases for review for each month that is edited; however, only one eligibility counselor had 6 cases selected for review. We also noted one eligibility counselor who had 4 cases reviewed but none had been selected to be edited. DWS policies should be followed when determining how many cases should be sampled for each month. Recommendation:

We recommend that DWS ensure that the appropriate number of cases are selected

for review by YODA. DWS’ Response: See also general response at end of finding. The case edit sample pull system has been

refined to align with current operational realities regarding worker caseloads. The previous system required a case edit pull of six cases per worker each month. Its effectiveness depended on whether the worker approved a case that met the edit sample criteria that month. For example, if the worker didn't approve a Child Care case during the month, he/she would not receive a Child Care edit sample for that month. By edit policy, the supervisor is only required to complete the number of edits selected by YODA. Thus, the edit expectation has been refined to match the number of edits selected by YODA, instead of six edits per worker per month.

Contact Person: James Whitaker, Operations Support Division Director, (801) 526-9454 Correction Date: January 2008 d. Untimely Case Reviews

Two (5.0%) of the 40 case edits reviewed were not submitted by the appropriate deadline. Both were UWORKS cases. Not completing case edits in a timely manner could result in errors not being detected and corrected in a timely manner.



GENERAL FINDINGS

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State of Utah

Recommendation: We recommend that DWS ensure that case reviews are completed in a timely

manner. DWS’ Response: See also general response at end of finding. Original editors are now required to edit

one comprehensive case per worker with a caseload, per quarter. The Employment Counseling Edit Analyst reviews the edits quarterly to ensure each worker with a caseload has one comprehensive edit. Planned corrective action involves providing a quarterly report of workers with no edits in UWORKS to the Regional Management Team. Regions are responsible for audit review with the original editor, stressing the need to ensure they follow EBSM 1505-1, “Edit Requirements and Timeframes.” Review with supervisors will be completed by February 29, 2008

Contact Person: James Whitaker, Operations Support Division Director, (801) 526-9454 Anticipated Correction Date: February 29, 2008 General Response to Control Weaknesses for Case Edit System: DWS has moved aggressively to use a more direct and consistent internal control methodology for TANF (FEP) and Child Care Eligibility. Random cases will be pulled monthly by the State-level Program Performance Team using consistent selection, review and reporting protocol. Issues identified and resolution of problems will be part of a long-standing process that has been successful to identify and respond to issues in the Food Stamp program. Regarding FEP cases, Program Performance began case reviews October 2007 focused on program participation requirements. Beginning April 2008, Program Performance will randomly select and review FEP cases to assess whether they meet eligibility criteria. Regarding Child Care cases, Program Performance also began case reviews October 2007, using random selection methods and standardized case review and reporting. These Program Performance Team initiatives supplant Supervisor Case Edits as the primary means for eligibility internal controls for FEP and Child Care eligibility.



GENERAL FINDINGS

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State of Utah

With this in mind, DWS has also made significant changes to its supervisory edit system, both in electronic systems support and in strengthening the processes themselves. These are outlined in our responses to the specific issue elements noted above. Contact Person: James Whitaker, Operations Support Division Director, (801) 526-9454 Anticipated Correction Date: April 2008

228


229

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR YEARS PRIOR TO THE YEAR ENDED JUNE 30, 2007

230

State of Utah


Year Finding Status of Finding and Questioned Costs

2005 05-07 Finding: Allowable Costs in Contract Termination (Utah State University Research Foundation) Status: Negotiations with the federal government have not been completed. Action: The Foundation regularly contacts the sponsoring agency to check on the status of this

finding and have been told it is in process. All requests for information have been completed.

Completion Date: Not yet complete Contact Person: Lyndon B. Loosle, Foundation Controller, (435) 797-4006



231

State of Utah



2006 06-07 Finding: Unallowable Non-Payroll Expenditures (Bridgerland Applied Technology College) Questioned Cost: $4,108 Bridgerland Applied Technology College (BATC) continues to

believe, as explained in our original response, that the costs being questioned were an appropriate use of the Federal funds. BATC has not been requested to repay questioned cost.

Status: Implemented – corrective action taken.

2006 06-08 Finding: Improper Account Coding (Bridgerland Applied Technology College) Status: Implemented – corrective action taken.

2006 06-09 Finding: Inaccurate Line Items in the FISAP Report (College of Eastern Utah) Status: Implemented – corrective action taken; implementation will be tested in the 2008 Single Audit. Finding initially occurred in fiscal year 2005.

2006 06-10 Finding: Inadequate Review and Approval of Disbursements (Utah State Office of Education) Status: Not implemented. Repeated in fiscal year 2007, see finding 07-29.

2006 06-11 Finding: Disbursement to Unapproved Charter School (Utah State Office of Education) Questioned Cost: $5,278 The Utah State Office of Education has not been requested to

repay questioned cost. Status: Implemented – corrective action taken.



U.S. DEPARTMENT OF EDUCATION (continued)

232

State of Utah


2006 06-12 Finding: Noncompliance with Access to Federal Funds for New or Significantly Expanded Charter Schools

(Utah State Office of Education) Status: Implemented – corrective action taken.

2006 06-13 Finding: Funding for Schoolwide Programs (Utah State Office of Education) Status: Implemented – corrective action taken.

2006 06-14 Finding: Litigation Alleging Misappropriation of Title I Funds (Utah State Office of Education) Status: This finding is an information only finding. Brent L. Tolman, attorney for the

Department of Justice, is prosecuting the case in conjunction with investigators from the FBI, U.S. Department of Education Office of Inspector General, Farmington Utah Police Chief, and the Internal Revenue Service. Any proceeds or monies recovered from any judgments will be collected and returned to the federal government through the U.S. Department of Education.

2006 06-15 Finding: Unallowable Expenditures (Ogden-Weber Applied Technology College) Questioned Cost: $2,300 The questioned costs of $2,300 were withheld from a subsequent

Perkins distribution. Additionally, expenditures and budgets were shifted among

funding sources to ensure that all federal funds are appropriately spent.

Status: Implemented – corrective action taken. Finding initially occurred in fiscal year 2005.

2006 06-16 Finding: Inadequate Documentation and Approvals (Office of Rehabilitation / Utah State Office of Education) Questioned Cost: $4,508 The Utah State Office of Education has not been requested to

repay questioned cost. Status: Implemented – corrective action taken.




233

State of Utah


2006 06-17 Finding: Noncompliance with Suspension and Debarment (Office of Rehabilitation / Utah State Office of Education) Status: Implemented – corrective action taken.

2006 06-18 Finding: Inadequate Controls and Noncompliance with Return of Title IV Funds (Salt Lake Community College) Questioned Cost: $1,400 Resolution of the $1,400 questioned cost is awaiting notification

from the Department of Education. Status: Not implemented. Repeated in fiscal year 2007, see finding 07-33.

2006 06-19 Finding: Inadequate Controls for Student Status Changes Reports (Salt Lake Community College) Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-34. Action: Enrollment Services, in conjunction with the Financial Aid Office, began testing a new

procedure during Spring and Summer 2007 for students who withdrew from all classes during the term. A full implementation is planned for Fall 2007. A new enrollment status code of TW (Temporarily Withdrawn) was created. Students who withdraw from or drop all classes receive a status code of TW which indicates they are no longer attending, but are eligible to enroll for classes during the current or subsequent term. This generates a correct date of withdrawal for the Clearinghouse upload. In addition, the Financial Aid Office updates this code for students who neither officially withdraw nor complete any classes during the term. Staff of the Financial Aid Office had a telephone discussion with the Utah State University Financial Aid Office regarding their implementation of this procedure.

Completion Date: Fall 2007 Contact Person: Loren Evans, Registrar, (801) 957-4296

2006 06-20 Finding: Untimely Recording of Student Status Changes in Perkins Loan Account (Salt Lake Community College) Status: Not implemented. Repeated in fiscal year 2007, see finding 07-35.

2006 06-21 Finding: Inadequate Controls Over Agency Collections for Perkins Loan Accounts (Salt Lake Community College) Status: Implemented – corrective action taken.




234

State of Utah


2006 06-22 Finding: Inaccurate Line Items in the FISAP Report (Salt Lake Community College) Status: Implemented – corrective action taken; implementation will be tested in the 2008 Single

Audit. Corrected FISAP was sent on April 30, 2007

2006 06-23 Finding: Inadequate Controls and Noncompliance with Return of Title IV Funds (Weber State University) Status: Not implemented. Repeated in fiscal year 2007, see finding 07-47. Finding initially occurred in fiscal year 2005.

2006 06-24 Finding: Inadequate Documentation Supporting Verification Procedures (Weber State University) Questioned Cost: $6,185 Weber State University returned by July 18, 2007, the $5,335 of

loan funds to the Utah Higher Education Assistance Authority and the $850 Pell Grant.


2006 06-25 Finding: Inaccurate Line Items in the FISAP Report (Weber State University) Status: Implemented – corrective action taken. The corrected FISAP was filed with the U.S.

Department of Education on April 24, 2007. Implementation will be tested in the 2008 Single Audit.

Finding initially occurred in fiscal year 2005.



235

State of Utah



2004 04-17 Finding: Noncompliance With the Medicaid Sate Plan for Graduate Medical Education Payments (Utah Department of Health) Questioned Cost: $3,587,146 The questioned costs have not been repaid. We are awaiting

instructions from CMS as to how they want the funds repaid. Status: The Department of Health and Human Services, Departmental Appeals Board has

upheld CMS’s disallowance of these costs. We are waiting for CMS’s determination letter and will repay the questioned costs in accordance with their instructions.

Repeated in fiscal year 2005, see finding 05-28.

2005

05-27 Finding: Inadequate Monitoring of Third Party Liability Collections Related to PIHP Contractors (Utah Department of Health) Questioned Cost: $54 The Utah Department of Health has not been requested to

repay questioned cost. Status: Does not warrant further action. We believe that our efforts have been adequate to monitor TPL collections relating to

PIHP Contractors. We believe that the finding is no longer valid. Repeated in fiscal year 2006, see finding 06-37.

2005

05-28 Finding: Noncompliance With the Medicaid State Plan for Graduate Medical Education Payments

(Utah Department of Health) Questioned Cost: $2,311,112 The questioned costs have not been repaid. We are awaiting

instructions from CMS as to how they want the funds repaid. Status: The Department of Health and Human Services, Departmental Appeals Board has


Repeated in fiscal year 2006, see finding 06-35. Finding initially occurred in fiscal year 2004.



U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (continued)

236

State of Utah


2005

05-55 Finding: Child Care Internal Control Weaknesses and Noncompliance Issues (Utah Department of Workforce Services) Questioned Cost: $297 The Utah Department of Workforce Services has not been

requested to repay questioned costs. Status: Partially implemented. Repeated in fiscal year 2006, see finding 06-52. Finding initially occurred in fiscal year 1996. Action: The Department has made improvements in the utilization of the Case Edit Tool

designed to detect problems in this program and to better ensure compliance with established policies and procedures. In addition, the Department has established a quality control process to evaluate and improve child care cases and started performing case reviews October 2007.

Completion Date: July 2008 Contact Persons: Lynette Rasmussen, Director of the Office of Work and Family Life, (801) 526-4341

2006 06-26 Finding: LIHEAP Eligibility Determination and Calculation Errors (Utah Department of Community and Culture) Questioned Cost: $555 The Utah Department of Community and Culture has not been

requested to repay questioned costs. Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-53.

2006 06-27 Finding: Inadequate Controls over Advances to Subrecipients (Utah Department of Community and Culture) Questioned Cost: $83,650 The $83,650 of questioned advances were recuperated from the

contractors in state fiscal year 2007. Advances have been suspended until procedures are in place to comply with the State’s cash management policy.

(The auditor elected to not list this amount as questioned costs; however, the federal cognizant has designated this amount as questioned costs and recommended that procedures be implemented to ensure that drawdowns for subrecipient expenditures do not exceed immediate funds to cover allowable expenditures.)





237

State of Utah


2006 06-28 Finding: Weaknesses in During-the-Award Monitoring of LIHEAP Subrecipients (Utah Department of Community and Culture) Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-52.

2006 06-29 Finding: Reporting Errors on Financial Status Report – LIHEAP (Utah Department of Community and Culture) Status: Implemented – corrective action taken.

2006 06-30 Finding: Potential Unallowable Political Activities in Subgrantee Contracts (Utah Department of Community and Culture) Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-51.

2006 06-31 Finding: Reporting Errors on Financial Status Report – CSBG (Utah Department of Community and Culture) Status: Implemented – corrective action taken.

2006 06-32 Finding: Noncompliance with Payroll Policy and Separation of Duties Weakness (Utah Administrative Office of the Courts) Status: Not implemented. Repeated in fiscal year 2007, see finding 07-75.




238

State of Utah


2006 06-33 Finding: Incorrect Eligibility Determination and Inadequate Documentation of Eligibility (Utah Department of Health) (Utah Department of Human Services)

(Utah Department of Workforce Services) Questioned Cost: $43,128 The Department of Human Services has repaid $9,460 of the

questioned costs. No request has been received to repay the remaining questioned cost.

Status: Utah Department of Health and Utah Department of Workforce Services Partially implemented. Repeated in fiscal year 2007, see finding 07-54. Utah Department of Human Services Implemented – corrective action taken. Finding initially occurred in fiscal year 2004. Action: Utah Department of Health The Utah Department of Workforce Services (DWS) now determines eligibility for all

Medicaid clients. DWS will be responsible for implementing all corrective action plans related to this finding.

Utah Department of Workforce Services The Medical policy training curriculum has been updated. All DWS workers were

retrained on medical programs shortly before the merger in July 2007. The Department has a procedure in place to monitor eligibility determination and documentation through our edit process. We will continue to evaluate our procedures and the results of our edits to improve accuracy in determinations and the adequacy of documentation.

Completion Date: December 2008 Contact Person: Kathy Link, Department of Workforce Services, Assistant Director of

Operations Support, (801) 526-9230




239

State of Utah


2006 06-34 Finding: Managed Care Noncompliance (Utah Department of Health) Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-56. Finding initially occurred in fiscal year 2004. Action: We have estimated the overpayments relating to claims pricing for fiscal years 2003

through 2005 and repaid CMS $6,116,679 relating to this period of time. CMS has instructed the Department to stop pricing claims for this period and to proceed with the processing of claims for fiscal year 2007.

Completion Date: June 2008 Contact Person: Gail Rapp, Bureau Director, Managed Health Care, Division of Health Care

Financing, (801) 538-6342

2006 06-35 Finding: Noncompliance with the Medicaid State Plan for Graduate Medical Education Payments

(Utah Department of Health) Questioned Cost: $972,237 CMS has not requested repayment of the questioned costs. Status: The Department of Health and Human Services, Departmental Appeals Board has


Repeated in fiscal year 2007, see finding 07-57. Finding initially occurred in fiscal year 2004. Completion Date: June 2008 Contact Person: Vance Eggers, Associate Actuary, Bureau of Coverage and Reimbursement

Policy, Division of Health Care Financing, (801) 538-9184




240

State of Utah


2006 06-36 Finding: Third Party Liability Information Not Adequately Obtained or Updated (Utah Department of Health) (Utah Department of Human Services)

(Utah Department of Workforce Services) Questioned Cost: $11,330 No request has been received to repay the questioned cost. Status: Utah Department of Health and Utah Department of Workforce Services Partially implemented. Repeated in fiscal year 2007, see finding 07-55. Utah Department of Human Services Implemented – corrective action taken. Finding initially occurred in fiscal year 2005. Action: Utah Department of Health The Utah Department of Workforce Services (DWS) now determines eligibility for all

Medicaid clients. DWS will be responsible for implementing all corrective action plans related to this finding.

Utah Department of Workforce Services The Department has added the TPL questions to our paper application and review forms

to ensure TPL information is obtained from customers. We are making changes to the online applications and have requested PACMIS TPL information to be changed for medical reviews only. The Department has a procedure in place to ensure that TPL information is reported to ORS, and we have been monitoring this through our edit process.

Completion Date: July 2008 Contact Person: Kathy Link, Department of Workforce Services, Assistant Director of

Operations Support, (801) 526-9230

2006 06-37 Finding: Inadequate Monitoring of Third Party Liability Collections Related to PIPH Contractors

(Utah Department of Health) Status: Does not warrant further action. We believe that our efforts have been adequate to monitor TPL collections relating to

PIHP Contractors. We believe that the finding is no longer valid. Finding initially occurred in fiscal year 2004.




241

State of Utah


2006 06-38 Finding: Incorrect Use of Program Income (Utah Department of Health) Questioned Cost: $234,316 The questioned costs of $234,316 were repaid on the CMS-64

report for the quarter ending December 31, 2006. Status: Implemented – corrective action taken.

2006 06-39 Finding: Noncompliance with Provider Overpayment Requirements (Utah Department of Health) Status: Implemented – corrective action taken. A new Access Database was completed in January 2007 to track the payments and cases

relating to provider overpayments. Finding initially occurred in fiscal year 2005.

2006 06-40 Finding: CHIP Internal Control Weaknesses and Inadequate Documentation (Utah Department of Health) Questioned Cost: $3,124 The questioned costs of $3,124 were repaid on the CMS-64

report for the quarter ending March 2007. Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-59. Additional eligibility staff and a CHIP quality assurance specialist were hired to address

the problems noted in this finding. Also, the Utah Department of Workforce Services (DWS) now determines eligibility for all CHIP clients. DWS will be responsible for implementing all corrective action plans related to this finding.

Finding initially occurred in fiscal year 2002.

2006 06-41 Finding: Inadequate Internal Controls and Noncompliance Related to Payroll (Utah Department of Health) Questioned Cost: $30,133 The questioned costs of $30,133 were repaid March 2007 when

an amended Financial Status Report was filed. Status: Implemented – corrective action taken.




242

State of Utah


2006 06-42 Finding: Inequitable Allocation of Fringe Benefits to Federal Awards (Utah Department of Health) Questioned Cost: $7,320 The Utah Department of Health repaid the $7,320 of questioned

costs to the Department of Health and Human Services on October 25, 2007.


2006 06-43 Finding: Inadequate Documentation of In-Kind Contributions (Utah Department of Health) Status: Implemented – corrective action taken. Additional documentation has been received from our community partners to

substantiate these expenditures.

2006 06-44 Finding: Inadequate Review of Reimbursement Requests (Utah Department of Health) Status: Implemented – corrective action taken.

2006 06-45 Finding: Errors in Allocations of Direct and Indirect Costs (Utah Department of Human Services) Questioned Cost: $37,093 The Utah Department of Human Services made an $18,737 net

adjustment to the Utah Department of Health for the questioned overallocated and underallocated amounts.


2006 06-46 Finding: Internal Control Weaknesses and Noncompliance – Title IV-E Foster Care (Utah Department of Human Services) Questioned Cost: $185 The Utah Department of Human Services adjusted the $185 of

questioned costs on the ACF-IV-E-1 report for the quarter ending June 30, 2007.

Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-60. Finding initially occurred in fiscal year 1992.




243

State of Utah


2006 06-47 Finding: Internal Control Weaknesses and Allegations of Fraud – IV-E Adoption Assistance (Utah Department of Human Services) Questioned Cost: $17,583 The Utah Department of Human Services adjusted the $17,583 of

questioned costs on the ACF-IV-E-1 report for the quarter ending June 30, 2007.


2006 06-48 Finding: Noncompliance with Financial Reporting Requirements – Aging Cluster (Utah Department of Human Services) Status: Implemented – corrective action taken.

2006 06-49 Finding: Billing Forms Not Properly Approved (Utah Department of Human Services) Questioned Cost: $36,197 (The auditor elected to not list this amount as questioned costs;

however, the federal cognizant has designated this amount as questioned costs and recommended that billing procedures be strengthened.) The Utah Department of Human Services has not been requested to repay questioned costs.


2006 06-50 Finding: Inadequate Internal Controls over Monitoring of Key Personnel Involvement for R&D Projects

(University of Utah) Status: Implemented – corrective action taken.

2006 06-51 Finding: Charges to Granting Entities for Amounts Exceeding Actual Expenditures (University of Utah) Questioned Cost: $2,571 The correct costs have been billed and received from the

sponsoring agency. The $2,571 of questioned costs have been resolved.





244

State of Utah


2006 06-52 Finding: Internal Control Weaknesses and Noncompliance Issues – Child Care (Utah Department of Workforce Services) Questioned Cost: $876 The Department of Workforce Services has not been requested to

repay the questioned costs per waiver letter dated September 17, 2007.

Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-64. Finding initially occurred in fiscal year 1996.

Action: The Department is in the process of establishing a quality control unit to evaluate child

care cases for compliance with established policies. Completion Date: July 2008 Contact Person: Lynette Rasmussen, Office of Work and Family Life Director, (801) 526-4341



245

State of Utah

U.S. DEPARTMENT OF THE INTERIOR


2006 06-53 Finding: Inadequate Cash Management Process (Utah Department of Natural Resources) Status: Implemented – corrective action taken.

2006 06-54 Finding: Inadequate Controls Over Cost Allocations (Utah Department of Natural Resources) Status: Implemented – corrective action taken.

2006 06-55 Finding: Indirect Cost Rate Calculated Incorrectly (Utah Department of Natural Resources) Status: Not able to correct until next indirect cost rate proposal. Action: Due to the fact that the last indirect cost rate was approved for three years, we will

address the correction when we next apply for a new indirect cost rate for FY 2009. Notes have been entered into the indirect cost rate spreadsheet that identified previous findings and will facilitate calculation of the new cost rate.

Completion Date: June 2009 Contact Person: Linda Braithwaite, Finance Manager II, (801) 538-4853

2006 06-56 Finding: Errors in Financial Reporting (Utah Department of Natural Resources) Status: Implemented – corrective action taken.



246

State of Utah



2005 05-59 Finding: Internal Control Weaknesses and Noncompliance Issues for Workforce Investment Act Cluster and Trade Adjustment Assistance – Workers (Utah Department of Workforce Services) Questioned Cost: $4,171 The Utah Department of Workforce Services repaid these

questioned costs to the Department of Labor on March 13, 2007. Status: Implemented – corrective action taken. Repeated in fiscal year 2006, see finding 06-57. Finding initially occurred in fiscal year 2000 for the Workforce Investment Act Cluster. Finding initially occurred in fiscal year 2004 for the Trade Adjustment Assistance –

Workers.

2006 06-57 Finding: Internal Control Weaknesses and Noncompliance Issues – WIA (Utah Department of Workforce Services) Questioned Cost: $8,965 The Utah Department of Workforce Services repaid these

questioned costs on January 22, 2008. Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-70. Finding initially occurred in fiscal year 2000. Action: The specific errors and related policies were discussed with the Program Management

Steering Team and Regions have been reminded of their responsibilities in ensuring compliance with these policies. The Department is planning on implementing the use of EBT payments for WIA expenditures in May 2008.

Completion Date: May 2008 Contact Person: Connie Laws, WIA Program Manager, (801) 526-9955

2006 06-58 Finding: Unresolved Questioned Costs (Utah Department of Workforce Services) Questioned Cost: $13,967 The Department of Workforce Services repaid these questioned

costs on January 22, 2008. Status: Implemented – corrective action taken.



U.S. DEPARTMENT OF TRANSPORTATION, FEDERAL HIGHWAY ADMINISTRATION

247

State of Utah


2006 06-59 Finding: Noncompliance with Materials Sampling Requirements (Utah Department of Transportation)


2006 06-60 Finding: Untimely Weekly Certified Payrolls (Utah Department of Transportation) Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-71.

Finding initially occurred in fiscal year 2005. Action: The Civil Rights Office has conducted training every six weeks throughout the 2007

fiscal year. During the training we have emphasized the responsibility of the project office to monitor payrolls closely, date stamp them, and take appropriate action with the contractors who are not compliant. In addition, we continue to work with our ISS Department in the programming of the electronic certified payroll program, which is scheduled to be complete in July of 2008. The infractions that have been noted in the current audit and past audits will be eliminated with the electronic version of submitting payroll records. Once completed, the contractors will submit payrolls electronically and the system will document the date submitted, verify calculations, and accept or reject the payroll as well as other functions. This will eliminate the need for project offices to date stamp when payrolls are received. Until it is completed, project offices have been instructed to date stamp all payrolls when received in the project office and take action applicable with the compliance requirements.

We have schedule a meeting with the individuals responsible for the projects that were

reviewed during the current audit. During this mandatory meeting we will conduct specific training regarding the compliance requirements for payrolls to ensure each is fully aware of their responsibility and what is expected until the electronic version is complete.

Completion Date: July 2008 Contact Person: Denice Graham, Civil Rights Manager, (801) 965-4695



248

State of Utah

GENERAL FINDINGS


1999 99-22 Finding: Reserves in Excess of Federal Guidelines (Utah State Public Employees Health Program) Questioned Cost: Excess Reserve Balances as of June 30, 2007: $ 363,553 Dental Program $ 10,968,222 Term Life Program $ 439,889 Death Benefit Program Status: Partially implemented. Finding initially occurred in fiscal year 1997. Action: State of Utah Dental Program Rates were not increased in this program even though costs continue to increase. This is

projected to decrease this program's reserves. PEHP also plans to review this program's reserve balance prior to the end of fiscal year 2008 to determine whether an experience refund from this program should be made.

Term Life Program According to our research, there is no federal financial participation in these reserves. Death Benefit Program A federal portion refund on the $3.1 million experience refund made from this program

at the end of fiscal year 2007 is still in the process of negotiation with the DHHS Division of Cost Allocation. PEHP also plans to review the reserve balance in this program prior to the end of fiscal year 2008 to determine whether another experience refund should be made.

Completion Date: June 2008 Contact Person: John C. Reidhead, CPA, Director, DAS Finance, (801) 538-3082



GENERAL FINDINGS (continued)

249

State of Utah


2004 04-49 Finding: Reserves in Excess of Federal Guidelines (Utah Department of Administrative Services – Risk Management) Questioned Cost: Excess Reserve Balances as of June 30, 2007: $ 4,570,959 General Liability Program $ 577,301 Workers’ Compensation Program $ 191,344 Auto Program Status: Partially implemented. Finding initially occurred in fiscal year 2003. Action: The Workers' Compensation Program has reduced rates a total of $1,000,000 effective

July 1, 2007. Risk Management projects that the excess balance in the Auto Program will be

eliminated through operating losses during the next few years. These losses are likely to occur because auto repair costs continue to increase each year and Risk Management is not planning to increase rates until the retained earnings in this program decreases significantly.

Risk Management will also be requesting from the 2008 Utah State Legislature

permission to transfer $4 million out of the General Liability Program's retained earnings. A refund of the federal portion of the amount approved to be transferred will be done after the transfers are completed.

Completion Date: September 2008 Contact Person: John C. Reidhead, CPA, Director, DAS Finance, (801) 538-3082

2006 06-61 Finding: Separation of Duties Weakness (Utah Department of Agriculture and Food)

Status: Implemented – corrective action taken. Finding initially occurred in fiscal year 2005

2006 06-62 Finding: Noncompliance with Payroll Policy (Utah State Office of Education)


2006 06-63 Finding: Separation of Duties Weakness (Utah Schools for Deaf/Blind)





250

State of Utah


2006 06-64 Finding: Noncompliance with Payroll Policy (Utah State Tax Commission)


2006 06-65 Finding: Reserves in Excess of Federal Guidelines (Utah Department of Technology Services)

Questioned Cost: Currently undetermined. Reserve balance in excess of allowable days of working capital as of June

30, 2007, is estimated at $ 3,500,000. The Division of Cost Allocation (DCA) letter dated May 9, 2007, has agreed

to allow the new Department of Technology Services (DTS) to implement its transition plan which should eliminate the excess fund balance. However, as part of the agreement if the excess fund balance is not eliminated by the fiscal year ending June 30, 2008, the State will refund the federal government its share of the excess at that time.

Status: Partially implemented. Repeated in fiscal year 2007, see finding 07-78. Finding initially occurred in fiscal year 2005. Action: The Department of Technology Services, Division of Enterprise Technology has

implemented plans which would reduce the retained earnings balance to be in compliance by June 30, 2008. The actions taken are rate reductions, increase in payroll costs due to conversion of employees to at-will status, and enhancement of ongoing personnel costs.

Completion Date: June 30, 2008 Contact Person: Daniel Frei, DTS Finance Director, (801) 538-3459




251

State of Utah


2006 06-66 Finding: Cash Reserves in Excess of Federal Guidelines (University of Utah)

Questioned Cost: $5,595,152 The questioned costs of excess cash reserves, based on the

Fall 2004 actuary study, are being addressed in the current actuary study.

(The auditor elected to not list this amount as questioned cost; however, the federal cognizant has designated this amount as questioned cost and recommend that procedures be strengthened to ensure cash reserves for self-insurance programs are in compliance with Federal guidelines.)

Status: In Process. Repeated in fiscal year 2007, see finding 07-79. Action: An actuary was engaged in Spring 2007 to evaluate the University's self-insurance cash

reserves and recommend an appropriate reserve balance. Preliminary recommendations from the actuary were reviewed with our external auditors. The analysis is now complete and we are in the process of finalizing the plan to implement the recommended estimate. The details of the plan and resulting entries were reviewed with the University's external auditors as part of the fiscal year 2007 audit process.

Completion Date: April 20, 2008 Contact Person: Jeffrey West, Associate Vice President, (801) 581-7520

2006 06-67 Finding: Untimely Submission of Financial Reports (University of Utah)


2006 06-68 Finding: Inadequate Separation of Duties in Administrative Services (Utah Department of Workforce Services)


252


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