state of colorado statewide single audit · under the authority of section 23-103, c.r.s., which...

STATE OF COLORADO

STATEWIDE SINGLE AUDIT FISCAL YEAR ENDED JUNE 30, 2017

FEBRUARY 2018

FINANCIAL AUDIT

THE MISSION OF THE OFFICE OF THE STATE AUDITOR IS TO IMPROVE GOVERNMENT

FOR THE PEOPLE OF COLORADO

Senator Tim Neville – Chair Senator Kerry Donovan – Vice-Chair Representative Tracy Kraft-Tharp Senator Jim Smallwood Representative Timothy Leonard Senator Nancy Todd Representative Lori Saine Representative Faith Winter

Dianne E. Ray State Auditor Kerri Hunter Deputy State Auditors Matt Devlin Crystal Dorsey Cindi Radke Audit Managers Marisa Edwards Pooja Tulsian Monica Power Brad Walcher Bryan Brune Shelli Morgan Team Leaders & Jarrett Ellis Selome Negassa Independent Contributors Gina Faulkner Scott Reid Ferminia Hebert Maya Rosochacova John Kormos Rachel Tipton Heather McFadden Noah Arnold Chris McClain Staff Auditors Madeline Beasley Lynn Obremski Stephen Donohoue Terry Paulson Dana Dove Hayden Smith Rhiannon Ferguson Xiuqing Skeates Henry Hung Brayan Velazquez Jenny Atchley Tessa Mauer Other Contributors Dana Berry Robert Regan Laura Bravo Stephanie Sanchez Bob Goodnough Philip Siegel Sarah Grider Amber Spencer Chris Harless Erica Walton Kate Kornacki Shannon Wawrzyniak

Ken Martin Emma Webster

AN ELECTRONIC VERSION OF THIS REPORT IS AVAILABLE AT WWW.STATE.CO.US/AUDITOR

A BOUND REPORT MAY BE OBTAINED BY CALLING THE OFFICE OF THE STATE AUDITOR 303.869.2800

PLEASE REFER TO REPORT NUMBER 1701F WHEN REQUESTING THIS REPORT

LEGISLATIVE AUDIT COMMITTEE

OFFICE OF THE STATE AUDITOR

DIANNE E. RAY, CPA ——

STATE AUDITOR

OFFICE OF THE STATE AUDITOR 1525 SHERMAN STREET

7TH FLOOR DENVER, COLORADO

80203

303.869.2800

OFFICE

February 16, 2018

Members of the Legislative Audit Committee: Included herein is the report of the Statewide Single Audit of the State of Colorado for the Fiscal Year Ended June 30, 2017. The audit was conducted under the authority of Section 2-3-103, C.R.S., which authorizes the State Auditor to conduct audits of all state departments, institutions, and agencies. The purpose of this report is to present the results of the Statewide Single Audit for the Fiscal Year Ended June 30, 2017. The report includes our reports on compliance and other matters and internal control over financial reporting in accordance with Government Auditing Standards; and requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and our audit opinion on the Schedule of Expenditures

of Federal Awards. This report also contains our findings, conclusions, and recommendations, and the responses of the respective state departments, institutions, and agencies. Our opinion on the State’s financial statements is presented in the State’s Comprehensive Annual Financial Report for Fiscal

Year 2017, which is available under separate cover. Governmental Auditing Standards allow for information that is considered sensitive in nature, such as detailed information related to information technology system security, to be omitted if the omission is disclosed because of the potential damage that could be caused by the misuse of this information. We consider the specific technical details of certain findings to be sensitive in nature and not appropriate for public disclosure and have provided the details of these findings to management in a separate, confidential memorandum. Findings with omitted information include a disclosure of this omission.

OF THE STATE AUDITOR

This report does not include all of the findings and recommendations related to audits performed of state departments, institutions, and agencies. Some findings and recommendations are issued under separate report covers. However, in accordance with the federal Single Audit Act, this report includes all findings and questioned costs related to financial reporting and federal awards that came to our attention through either the Statewide Single Audit or other audits.

The report is intended solely for the use of management and the Legislative Audit Committee and should not be used for any other purpose. This restriction is not intended to limit distribution of the report, which, upon release by the Legislative Audit Committee, is a matter of public record.

CONTENTS Report Highlights I-1 SCHEDULE OF FINDINGS & QUESTIONED COSTS

Summary of Auditor’s Results I-9 FINANCIAL STATEMENT FINDINGS Department of Agriculture II-1 Department of Corrections II-9 Office of the Governor II-17 Department of Health Care Policy and Financing II-55 Department of Higher Education II-67 Department of Labor and Employment II-109 Department of Natural Resources II-129 Department of Personnel & Administration II-137 Department of Revenue II-179 Department of the Treasury II-181

FEDERAL AWARD FINDINGS Department of Corrections III-1 Department of Health Care Policy and Financing III-25 Department of Higher Education III-65 Department of Human Services III-87 Department of Labor and Employment III-119 Department of Public Safety III-121

DISPOSITION OF PRIOR AUDIT RECOMMENDATIONS IV-1 REPORTS AND FEDERAL AWARDS SCHEDULE

Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards V-1 Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance; and Report on Schedule of Expenditures of Federal Awards Required by Uniform Guidance V-5 Schedule of Expenditures of Federal Awards V-11 Notes to the Schedule of Expenditures of Federal Awards V-76

REQUIRED COMMUNICATIONS LETTER VI-1 APPENDIX A Federal Single Audit Recommendation Locator VII-A-1 APPENDIX B Audit Misstatements VII-B-1

REPORT

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HIGHLIGHTS

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The State’s financial statements covered $37.4 billion in total assets and $34.2

billion in total expenditures for Fiscal Year 2017.

We have issued an unmodified opinion on the State’s financial statements for the Fiscal Year Ended June 30, 2017. This means the State’s financial statements presented fairly, in all material respects, the State’s financial position, results of all financial operations, and cash flows in conformance with generally accepted accounting principles.

We identified 49 internal control weaknesses related to compliance with internal control over financial reporting.

The State expended approximately $11.9 billion in federal funds in Fiscal Year 2017. The four largest federal programs were: ► Medicaid: $4.7 billion ► Student Financial Assistance: $1.4 billion ► Research and Development Cluster: $844 million ► Highway Planning and Construction: $797 million

We identified 25 internal control issues related to the State’s compliance with requirements applicable to major federal programs.

We identified over $247,000 in known questioned costs related to federal awards granted to the State. The federal portion of the questioned costs was over $198,000.

OVERVIEW

This report presents our financial and compliance audit of the State of Colorado for Fiscal Year 2017. The report may not include all financial- and compliance-related findings and recommendations from separately issued reports on audits of state departments, institutions, and agencies. However, in accordance with the federal Single Audit Act, this report includes all findings and questioned costs related to federal awards that came to our attention through our audit, including separately issued reports on audits of state departments, institutions, and agencies. We made 73 recommendations to state departments and higher education institutions. Recommendations may be classified as both financial and federal; therefore, the total number of recommendations given does not match the number noted in the individual sections of this summary.

AUTHORITY, PURPOSE, AND SCOPE This audit was conducted under the authority of Section 2-3-103, C.R.S., which authorizes the State Auditor to conduct

audits of all departments, institutions, and agencies of state government. The audit was conducted in accordance with auditing standards generally accepted in the United States of America and with Government Auditing Standards issued by the Comptroller General of the United States. We performed our audit work during the period of March 2017 through

February 2018. The purpose of this audit was to: Express an opinion on the State’s financial statements for the Fiscal Year Ended June 30, 2017. Express an opinion on the State’s Schedule of Expenditures of Federal Awards for the Fiscal Year Ended June 30, 2017. Review internal accounting and administrative control procedures, as required by generally accepted auditing standards

and Government Auditing Standards. Evaluate compliance with applicable State and federal laws, rules, and regulations. Evaluate progress in implementing prior years’ audit recommendations.

FINANCIAL STATEMENT FINDINGS

STATE OF COLORADO

STATEWIDE SINGLE AUDIT, FISCAL YEAR ENDED JUNE 30, 2017 FINANCIAL AUDIT

FEDERAL PROGRAM FINDINGS

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FINANCIAL STATEMENT FINDINGS

This section summarizes our report on the State’s compliance with internal controls over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards.

INTERNAL CONTROLS OVER FINANCIAL

ACTIVITY AND FINANCIAL REPORTING

State departments are responsible for having adequate internal controls in place to ensure compliance with laws and regulations and with management’s objectives. In addition, state departments are responsible for reporting financial activity accurately, completely, and in a timely manner. As part of our audit, we reviewed state departments’ internal control processes, including policies and procedures, related to financial reporting, and tested samples of financial transactions to determine whether internal controls were adequate and that financial activity was reported properly. We identified the need for improvements in these areas at the following state departments:

DEPARTMENT OF CORRECTIONS. The Department lacked sufficient internal controls over inventory that resulted in a net difference of $2,280,159 between fiscal year-end inventory counts and amounts recorded in the State’s accounting system, the Colorado Operations Resource Engine (CORE).

OFFICE OF THE GOVERNOR. We identified the following issues at the Office: ► Tax Abatements. The Office did not properly identify and report tax

abatement programs to the Office of the State Controller to be included in the State’s financial statements. This is classified as a MATERIAL

WEAKNESS. ► Controls over Capital Assets. The Office did not have adequate internal

controls in place to ensure that capital assets were capitalized or expensed. The discrepancies noted in the audit amounted to a net total of $136,000. This is classified as a SIGNIFICANT DEFICIENCY.

DEPARTMENT OF HEALTH CARE POLICY AND FINANCING. The Department did not have adequate internal controls in place over the recording of capital assets and related depreciation. The errors included $300,000 in contractor payments that were capitalized and should have been expensed. The errors

Professional standards define the following three levels of financial-related internal control weaknesses.

Prior to each recommendation in this report, we have indicated the classification of the finding.

A MATERIAL WEAKNESS is the most

serious level of internal control weakness. A material weakness is a

deficiency, or combination of deficiencies, such that there is a reasonable possibility that a material misstatement of the entity’s

financial statements will not be prevented, or detected and corrected, on a timely basis.

A SIGNIFICANT DEFICIENCY is a moderate level of internal control

weakness. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material

weakness, yet important enough to merit attention by those charged with governance.

A DEFICIENCY IN INTERNAL

CONTROL is the least serious level of

internal control weakness. A deficiency in internal control exists

when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned

functions, to prevent, or detect and correct, misstatements on a timely basis. Deficiencies in internal

control generally are reported to agencies in separate management letters and, therefore, would not be included in this report.

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resulted in a prior period adjustment of $97.1 million. This is classified as a MATERIAL WEAKNESS.

DEPARTMENT OF PERSONNEL & ADMINISTRATION’S OFFICE OF THE STATE

CONTROLLER (OSC). We identified the following issues at the OSC: ► Pension standards. We identified several problems with the OSC’s

processes related to the calculations, adjustments, and financial statement note disclosures required by GASB Statement No. 68. For example, calculation errors resulted in an adjustment of $14 million in pension contributions and a $2 million adjustment between funds. This is classified as a MATERIAL WEAKNESS.

► Central Payroll Account Balances. Central Payroll did not have documented procedures in place for monitoring the payroll liabilities balances throughout the year and at fiscal year-end. Specifically, the Department had made entry errors that resulted in the overstatement of two accounts payable balances by $1.3 billion at fiscal year-end. This is classified as a MATERIAL WEAKNESS.

OFFICE OF THE TREASURY. The Treasury lacked adequate internal controls

over interest earnings. Specifically, we identified at least one issue with 11 of the 30 property tax transactions we reviewed related to interest earnings. Five transactions had payments that were not deposited in a timely manner, and two transactions lacked supporting documentation. This is classified as a SIGNIFICANT DEFICIENCY.

INTERNAL CONTROLS OVER INFORMATION

TECHNOLOGY SYSTEMS State departments, often in cooperation with the Governor’s Office of Information Technology (OIT), are responsible for implementing, operating, maintaining, and adequately securing the State’s computer systems. During our Fiscal Year 2017 audit, we determined that some state departments’ internal controls did not comply with IT and information security related standards and/or the Colorado Information Security Policies (Security Policies) and OIT Cyber Policies. The following are the notable examples:

GOVERNOR’S OFFICE OF INFORMATION TECHNOLOGY. ► Audit Logging. OIT had not established procedures to monitor the

Department of Revenue’s tax information system (GenTax) audit logs to ensure that all access to the GenTax database is logged according to Security Policy requirements. We also found that OIT staff had not reviewed audit settings on a regular basis to confirm that policy requirements were being configured, implemented, and retained appropriately over time. This finding is classified as a SIGNIFICANT DEFICIENCY.

Our opinion on the financial statements is presented in the State’s Comprehensive Annual Financial Report for Fiscal Year 2017, which

is available electronically from the Office of the State Controller’s website at:

HTTPS://WWW.COLORADO.GOV/PA

CIFIC/OSC/CAFR

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► OIT Vendor Management. We identified deficiencies with OIT’s vendor management oversight practices and processes. Specifically, we found that OIT instituted a process to accept other security frameworks from vendors, in lieu of complying with the Security Policies, but could not provide documentation for the process and/or methodology to support its decision on this. This finding is classified as a SIGNIFICANT DEFICIENCY.

► Physical Access. We identified several problems related to physical security and access management at the State’s main data center. This finding is classified as a SIGNIFICANT DEFICIENCY.

THE COLORADO UNEMPLOYMENT BENEFITS SYSTEM (CUBS), COLORADO

AUTOMATED TAX SYSTEM (CATS), COLORADO LABOR AND EMPLOYMENT

APPLICANT RESOURCE (CLEAR). ► Information Security Policies. The Department of Labor and

Employment (Department) and OIT did not have adequate processes in place to ensure that the CUBS, CATS, and CLEAR systems are in in compliance with State Security and OIT Cyber Policies and Internal Revenue Service Publication 1075 relating to safeguarding data backups, account management practices, and system event logs. This finding is classified as a SIGNIFICANT DEFICIENCY.

► System Logging. The Department and OIT did not ensure that the CUBS/CATS systems are capturing, maintaining, and retaining audit logs and that those logs were being reviewed for anomalous activities, as required by Security Policies. This finding is classified as a SIGNIFICANT DEFICIENCY.

COLORADO PERSONNEL PAYROLL SYSTEM (CPPS). ► Information Security–Mainframe Access to CPPS Data. OIT and the

OSC continued to lack internal controls over information security and to clarify and document control responsibilities between the two divisions. This finding is classified as a MATERIAL WEAKNESS.

► Information Security. At the OSC we identified problems with CPPS audit logs, password settings, number of invalid login attempts, and service accounts. This finding is classified as a SIGNIFICANT DEFICIENCY.

► Computer Operations. The OSC continued to lack internal controls over system interfaces and disaster recovery processes. This finding is classified as a SIGNIFICANT DEFICIENCY.

► Change Management. OIT did not assign staff to perform regular reviews over access management to the CPPS test and production environments to ensure that access was provisioned appropriately and in accordance with Security Policies. This finding is classified as a SIGNIFICANT DEFICIENCY.

COLORADO OPERATIONS RESOURCE ENGINE (CORE). ► Information Security. Information security problems within CORE

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were identified and related to user account management, system security configurations, and database audit logging at the OSC. This finding is classified as a MATERIAL WEAKNESS.

► Logical Access. The Departments of Labor and Employment and Natural Resources did not have sufficient processes in place to ensure that they were in compliance with the OSC’s CORE User Access Procedures. These findings are classified as SIGNIFICANT DEFICIENCIES.

FEDERAL PROGRAM FINDINGS This section summarizes our report on the State’s compliance with requirements applicable to major federal programs and internal controls over compliance with Uniform Guidance. We planned and performed the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements that could have a direct and material effect on a major federal program had occurred. As part of our audit, we determined the State’s compliance with federal regulations and grant requirements, such as activities allowed or unallowed, allowable costs, cash management, eligibility, reporting, and subrecipient monitoring.

INTERNAL CONTROLS OVER FEDERAL

PROGRAMS The following table shows the breakdown of levels of internal control weaknesses over compliance with federal requirements that we identified during our Fiscal Year 2017 audit. Prior to each recommendation in this report, we have indicated the classification of the finding.

9FINDINGS

36%

16FINDINGS

64%

FEDERAL COMPLIANCEINTERNAL CONTROL WEAKNESSES

FISCAL YEAR 2017

MATERIAL WEAKNESS

SIGNIFICANT DEFICIENCY

Professional standards define the

following three levels of internal control weaknesses over compliance related to Federal Programs. Prior to

each recommendation in this report, we have indicated the classification of the finding.

A MATERIAL WEAKNESS is the most

serious level of internal control weakness. A material weakness is a deficiency, or combination of

deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a compliance

requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

A SIGNIFICANT DEFICIENCY is a

moderate level of internal control weakness. A significant deficiency is

a deficiency, or a combination of deficiencies, in internal control over compliance with a compliance

requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to

merit attention by those charged with governance.

A DEFICIENCY IN INTERNAL

CONTROL is the least serious level of

internal control weakness. A deficiency in an entity’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 and correct,

noncompliance with a compliance requirement of a federal program on a timely basis.

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COMPLIANCE WITH FEDERAL PROGRAM

REQUIREMENTS AND FEDERAL REPORTING Various state departments receive federal grant awards and administer federal programs and are, therefore, required to comply with federal program requirements. We identified problems with several departments’ compliance with those requirements, as follows: DEPARTMENT OF CORRECTIONS. The following issues relate to the Wild

Horse and Burro Resource Management Program (WHIP): ► Allowable Costs. The Department attempted to correct previously

identified errors in changes to the program; however, the corrections were not all accurate. For example, the total annual payroll charges for Department staff were charged to the WHIP program based on a budgeted rather than actual allocation of payroll costs. This is classified as a MATERIAL WEAKNESS.

► Cash Management. The Department submitted reimbursement requests based on estimated costs of $915,901 rather than required actual costs of $881,991. This is classified as a MATERIAL WEAKNESS.

► Federal Reporting. The Department failed to file either of the required financial and performance reports for the first two quarters of the fiscal year and overstated grant expenditures on one report by $25,027. This is classified as a MATERIAL WEAKNESS.

► Procurement. The Department could not provide documentation that it does not contract with any debarred or suspended entities, nor could it provide a listing of all contracts related to the WHIP program. This is classified as a MATERIAL WEAKNESS.

DEPARTMENT OF HEALTH CARE POLICY AND FINANCING. We identified the following issues at the Department: ► Vendor Management. The Department failed to hold its service

providers accountable for contract provisions. This finding is classified as a MATERIAL WEAKNESS.

► Medicaid Eligibility. In seven of the 40 case files tested (18 percent), we identified at least one eligibility issue related to documentation, system issues, and processing applications in a timely manner. This is classified as a SIGNIFICANT DEFICIENCY.

► Provider Eligibility. The Colorado interChange does not have an alert to notify the Department when a provider license is noted as expired in the system and the Department does not have an interim process to identify when a provider’s license has expired. This is classified as a SIGNIFICANT

DEFICIENCY. ► Federal reporting and personnel costs. We identified SIGNIFICANT

DEFICIENCIES in the Department’s federal reporting and certification of

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personnel costs for both the Medicaid and the Children’s Basic Health Plan (CBHP) programs.

DEPARTMENT OF HUMAN SERVICES. We identified the following examples of

federal compliance issues at the Department: ► Colorado Child Care Assistance Program (CCCAP). We identified at

least one error in 51 of the 60 case files tested (85 percent) related to parental fee calculations, timely processing of applications, and missing or inadequate case file documentation. This is classified as a MATERIAL

WEAKNESS. ► Child Care Health and Safety. In 20 of the 56 inspection cases tested, we

found issues with the documentation, lack of follow-up letters, and untimely acknowledgement of inspection by providers. This is classified as a SIGNIFICANT DEFICIENCY.

► Child Care Automated Tracking System (CHATS). We found problems with the Department’s separation of duties and access management procedures and processes. This finding is classified as a MATERIAL

WEAKNESS. ► Cash Management. The Department did not comply with the 4-day

draw pattern under the Cash Management Improvement Act Agreement for the Temporary Assistance for Needy Families (TANF), Supplemental Nutrition Assistance Program (SNAP), Child Care, Child Support Enforcement, Low-Income Home Energy Assistance Program (LEAP), and Social Security Disability Insurance Programs. This is classified as a SIGNIFICANT DEFICIENCY.

► Grant Expenditure Financial Reporting. The Department incorrectly reported $37.9 million in Low-Income Home Energy Assistance Program expenditures and $583,000 in Child Care and Development Block Grant expenditures as direct rather than pass-through expenditures in its reporting for the State’s Schedule of Expenditures of Federal Awards. This is classified as a SIGNIFICANT DEFICIENCY.

DEPARTMENT OF PUBLIC SAFETY. We identified the following issues related to the Department’s administration of the federal Disaster Grant program: ► Grant Expenditure Financial Reporting. The Department

misreported federal Disaster Grant expenditures totaling $3.8 million for inclusion in the State’s Schedule of Expenditures of Federal Awards. This is classified as a SIGNIFICANT DEFICIENCY.

► Cash Management. The Department did not request federal reimbursement for expenditures in compliance with required draw patterns during Fiscal Year 2017. Specifically, we found that the Department requested federal reimbursement on average every 17 days which is not in compliance with the 5-day timeline outlined in the Agreement. This is classified as a SIGNIFICANT DEFICIENCY.

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SUMMARY OF PROGRESS IN IMPLEMENTING

PRIOR RECOMMENDATIONS This report includes an assessment of our disposition of audit recommendations reported in previous Statewide Single Audit Reports. Prior years’ recommendations that were fully implemented in Fiscal Year 2016 or earlier are not included.

OUTSTANDING STATEWIDE SINGLE AUDIT REPORT RECOMMENDATIONS

BY FISCAL YEAR TOTAL 2016 2015 2014 2013 2012 2011

IMPLEMENTED 36 22 10 1 2 0 1 PARTIALLY IMPLEMENTED 37 18 16 0 1 2 0 NOT IMPLEMENTED 6 2 4 0 0 0 0 DEFERRED 11 11 0 0 0 0 0 NO LONGER APPLICABLE 1 1 0 0 0 0 0 TOTAL 91 54 30 1 3 2 1

SUMMARY OF AUDITOR’S RESULTS

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7 FINANCIAL STATEMENTS

Type of auditor’s report issued: UNMODIFIED.

INTERNAL CONTROL OVER FINANCIAL REPORTING Material Weaknesses Identified? YES Significant deficiencies identified that are not considered to be material weaknesses?

YES

Noncompliance material to financial statements noted? NO NO

FEDERAL AWARDS

INTERNAL CONTROL OVER MAJOR PROGRAMS Material Weaknesses Identified? YES Significant deficiencies identified that are not considered to be material weaknesses? YES

Type of auditor’s report issued on compliance for major programs: Unmodified for all major programs except for the Wild Horse and Burro Resource Management, which was adverse, and for the following major programs which were qualified:

Child Care and Development Fund Cluster Children’s Health Insurance Program Medicaid Cluster Student Financial Assistance Program Cluster

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a) (Audit Findings) of Uniform Guidance

YES

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IDENTIFICATION OF MAJOR PROGRAMS

CFDA NUMBER NAME OF FEDERAL PROGRAM OR CLUSTER

10.551, 10.561 Supplemental Nutrition Assistance Program, State Administrative Matching Grants for the Special Nutrition Assistance Program (SNAP Cluster)

10.553, 10.555, 10.556, 10.559

School Breakfast Program, National School Lunch Program (NLSP), Special Milk Program for Children, Summer Food Service Program for Children, National School Lunch Program (NLSP), Summer Food Service Program for Children (Child Nutrition Cluster)

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

14.871, 14.879 Housing Voucher Cluster 15.229 Wild Horse and Burro Resource Management 15.605, 15.611 Fish and Wildlife Cluster

84.126 Rehabilitation Services–Vocational Rehabilitation Grants to States

84.367 Improving Teacher Quality State Grants

93.558 Temporary Assistance for Needy Families (TANF) Cluster

93.563 Child Support Enforcement 93.568 Low-Income Home Energy Assistance

93.575, 93.596

Child Care and Development Block Grant, Child Care Mandatory and Matching Funds of the Child Care and Development Fund (Child Care and Development Fund Cluster)

93.767 Children’s Health Insurance Program

93.775, 93.777, 93.778

State Survey and Certification of Health Care Providers and Suppliers, State Medicaid Fraud Control Units, Medical Assistance Program (Medicaid Cluster)

93.917 HIV Care Formula Grants

96.001 Social Security Disability Insurance (Disability Insurance/SSI Cluster)

97.036 Disaster Grants–Public Assistance (Presidentially Declared Disasters)

Various Student Financial Assistance Programs Cluster Dollar threshold used to distinguish between type A and B programs:

$30 MILLION.

Auditee qualified as low-risk auditee? NO

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7 CLASSIFICATION OF FINDINGS STATE OF COLORADO STATEWIDE SINGLE AUDIT

FISCAL YEAR ENDED JUNE 30, 2017

MATERIAL WEAKNESS (Most Serious)

SIGNIFICANT DEFICIENCY

(Moderately Serious) OTHER

GRAND TOTALS

FINANCIAL REPORTING

FEDERAL PROGRAM

COMPLIANCE

FINANCIAL REPORTING

FEDERAL PROGRAM

COMPLIANCE ADAMS STATE UNIVERSITY

1 - - - 1 2

AGRICULTURE - - - - 1 1 AURARIA HIGHER EDUCATION CENTER

3 - 1 - - 4

COLORADO COMMUNITY COLLEGE SYSTEM

- - - 2 - 2

COLORADO STATE UNIVERSITY - PUEBLO

- 1 - - - 1

CORRECTIONS - 4 1 - - 5 OFFICE OF THE GOVERNOR

4 - 12 - - 16

HEALTH CARE POLICY AND FINANCING

2 2 1 7 - 12 *

HUMAN SERVICES - 2 - 4 - 6 LABOR AND EMPLOYMENT

- - 3 1 - 4

NATURAL RESOURCES

- - 1 - - 1

PERSONNEL & ADMINISTRATION

5 - 8 - - 13

PUBLIC SAFETY - - - 2 - 2 REVENUE 2 - 2 - - 4 TREASURY - - 1 - - 1 GRAND TOTALS 17 9 30 16 2 74

Note: *Some findings are classified as both financial reporting and federal program compliance

internal control weaknesses. Therefore, the total number of findings reported in this table does

not equal the total number of recommendations in the report. There were no findings classified as a DEFICIENCY IN INTERNAL CONTROL, the least serious deficiency level.

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DEPARTMENT OF AGRICULTURE The Department of Agriculture (Department) regulates, promotes, and supports various agriculture activities throughout Colorado. Department personnel perform a wide range of services including regulatory and inspection services; agricultural-related policy analysis; and efforts to encourage the standardizing, grading, inspection, labeling, handling, storage, and marketing of agricultural products. The Department comprises the following:

Commissioner’s Office and Administrative Services Agricultural Services Agricultural Markets Division Brand Board Colorado State Fair Authority Conservation Board

In Fiscal Year 2017, the Department was appropriated approximately $50 million in federal and state funds and 291 full-time-equivalent (FTE) staff. The following charts show the appropriations by funding source and FTE staff by major areas, respectively, within the Department for Fiscal Year 2017.

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7 DEPARTMENT OF AGRICULTURE FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)

SOURCE: Joint Budget Committee Fiscal Year 2017-18 Appropriations Report.

DEPARTMENT OF AGRICULTURE FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS


We identified one overall area in which the Department could make improvements to its operations by continuing to work with the Colorado State Fair Authority (Authority) on its long-term financial stability. The following comment was prepared by the public accounting firm of Wall, Smith, Bateman Inc., which performed the Fiscal Year 2017 audit work at the Authority under contract with the Office of the State Auditor.

GENERAL FUND

$10.7

CASH FUNDS

$32.8

REAPPROPRIATED

FUNDS

$2.4

FEDERAL FUNDS

$4.1

COMMISSIONER’SOFFICE AND

ADMIN SERVICES

19

AGRICULTURAL

SERVICES

140

AGRICULTURAL

MARKETS

DIVISION

41

BRAND BOARD

59

OTHER

32

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CONTINUED DECLINE IN FINANCIAL CONDITION The Colorado State Fair Authority was created as a division within the Colorado Department of Agriculture under House Bill 97-1342. The Authority has experienced declining financial position in prior fiscal years despite additional funding provided to the Authority through various legislative actions. For example, House Bill 08-1399 provided the Authority with 25 percent of the interest on the Unclaimed Property Tourism Promotion Trust Fund each year beginning in Fiscal Year 2009. Since that time, the Authority has secured additional funding from the Department of Agriculture and appropriations from the State General Fund and Marijuana Tax Cash Fund to offset operating losses. Interest and additional Department of Agriculture, General Fund, and Marijuana Tax Cash Fund monies received by the Authority from Fiscal Years 2009 through 2017 are noted below:

ADDITIONAL FUNDING RECEIVED FROM VARIOUS SOURCES FISCAL

YEAR

ENDED

JUNE 30,

INTEREST RECEIVED

DEPARTMENT OF AGRICULTURE

STATE GENERAL

FUND

MARIJUANA TAX CASH

FUND

LOCAL CONTRIBUTIONS

TOTAL CASH CONTRIBUTIONS

CASH FLOWS

FROM

NONCAPITAL

FINANCING

ACTIVITIES 2017 $ 1,713,681 * $ - $ 1,000,000 $ 300,000 $ 300,000 $ 3,313,681 $ 3,313,681 2016 1,128,648 761,112 300,000 300,000 300,000 2,789,760 2,564,809 2015 1,121,842 946,480 550,000 - 398,439 3,016,761 2,379,090 2014 1,067,034 520,313 - - 442,137 2,029,484 1,461,243 2013 1,025,794 506,280 - - 474,590 2,006,664 1,590,032 2012 946,864 454,032 - - 642,774 2,043,670 1,493,611 2011 875,978 - - - 555,687 1,431,665 1,270,461 2010 854,908 - - - 534,987 1,389,895 1,389,895 2009 2,174,974 544,661 - - 599,693 3,319,328 3,230,200

*Includes a one-time $500,000 allocation of the Department of Agriculture’s Ag Management Unclaimed Property Trust Fund interest earnings in lieu of cash transfer from the Department of Agriculture.

Based on our Fiscal Year 2016 audit test work, we wrote a finding to the Authority related to the continued significant operating losses resulting in the Authority increasing the loan with the Colorado State Treasury over the past five years, and a negative unrestricted net position.

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7

WHAT WAS THE PURPOSE OF OUR AUDIT WORK AND WHAT WORK WAS PERFORMED?

The purpose of the audit work was to follow up on our June 30, 2016 finding and recommendation related to the continued significant operating losses, the increasing loan from the Colorado State Treasury, and negative unrestricted net position. At that time, we recommended that the Authority utilize the results of the Facility Management Consulting Study performed by C. H. Johnson Consulting, Incorporated, which was conducted pursuant to the General Assembly’s Fiscal Year 2016 supplemental appropriation from the General Fund to develop a comprehensive plan for long-term financial stability. In addition, we recommended that the Authority work with the Colorado Department of Agriculture and the Joint Budget Committee to obtain additional appropriations in the State Long Bill. We also recommended that the five-year projection be provided to the Legislative Audit Committee. As part of our audit work, we analyzed the cash flows of the Authority in Fiscal Year 2017 as well as a 10-year historical trend of those results.

HOW WERE THE RESULTS OF THE AUDIT WORK MEASURED?

The Strategic Business Plan for the Colorado State Fair, submitted by the Department of Agriculture to the Joint Budget Committee on November 1, 2016 identified fiscal stability as the number one goal. It specifically included plans to repay the $1.4 million loan from the Department of Treasury, and to allow funding for facility maintenance and improvements, program development, and fulfilled staffing levels by Fiscal Year 2022, as reflected in the four year budget projection and schedule of action. We considered the Authority’s operating results in relation to the Fiscal Year 2017 projection included in the Strategic Business Plan.

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WHAT PROBLEM DID THE AUDIT WORK IDENTIFY?

The Authority has continued to experience significant operating losses before state or local contributions every year for at least the last 10 years. Specifically, as displayed in the table below, the Authority experienced an operating loss of $4.6 million for Fiscal Year 2017, which was $1,050,000 greater than the operating loss of $3.5 million for Fiscal Year 2016. Although the Authority received in excess of $3.3 million in State and local operating contributions, the Fiscal Year 2017 ending cash and cash equivalents balance was $55,295, with nearly $400 thousand still due to the State Treasury for operating loans.

HISTORICAL TREND OF CASH FLOWS

FOR THE FISCAL YEAR

ENDED JUNE 30,

CASH FLOWS FROM

OPERATING ACTIVITIES

CASH FLOWS FROM NONCAPITAL FINANCING

ACTIVITIES (CASH CONTRIBUTIONS)

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING

ACTIVITIES AND INVESTING

NET INCREASE

(DECREASE) IN

CASH AND CASH

EQUIVALENTS

CASH AND CASH EQUIVALENTS, END OF YEAR

DUE TO STATE

TREASURY

2017 $ (2,270,954) $ 3,313,681 $ (1,215,721) * $ (172,994) $ 55,295 $ (376,473) 2016 (2,611,888) 2,564,809 67,944 20,865 228,289 (1,391,299) 2015 (2,811,333) 2,379,090 464,914 32,671 207,424 (1,200,813) 2014 (2,363,035) 1,461,243 973,066 71,274 174,753 (760,160) 2013 (2,282,232) 1,590,032 402,184 (290,016) 103,479 (118,854) 2012 (2,175,467) 1,493,611 204,622 (477,234) 393,495 - 2011 (1,473,255) 1,270,461 (104,319) (307,113) 870,729 - 2010 (1,437,343) 1,389,895 (121,415) (168,863) 1,177,842 - 2009 (2,407,588) 3,230,200 (860,394) (37,782) 1,346,705 - 2008 (1,870,543) 3,368,135 (376,738) 1,120,854 1,384,487 - 2007 (1,820,325) 2,322,413 (338,506) 163,582 263,633 -

*Repayment of loan from State Treasury, $1,014,826.

The Strategic Business Plan included four-year projections of the Authority. The results of Fiscal Year 2017 in relation to the projection is described in the table below:

FISCAL YEAR 2017 BUDGET AND ACTUAL RESULTS

FY 2017 PROJECTION

FY 2017 ACTUAL

VARIANCE

TOTAL REVENUES* $ 9,390,000 $ 9,432,603 $ 42,603 TOTAL EXPENSES** 9,050,130 8,417,918 632,212 NET INCOME/LOSS $ 339,870 $ 1,014,685 $ 674,815 DUE TO STATE TREASURY $ (1,060,130) $ (376,473) $ 683,657 DEPRECIATION $ (928,030) $ (777,506) $ 150,524 *EXCLUDES IN-KIND MATCH. **EXCLUDING DEPRECIATION, GASB 68 PENSION EXPENSE, AND IN-KIND MATCH.

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7 Although the Authority reduced the loan with the Colorado State Treasury from $1.4 million at June 30, 2016 to $376,000 at June 30, 2017, as a result of the increase in state funding of $785,000 and reduced expenditures of $355,000, their current liabilities exceeded current assets by $956,000 at June 30, 2017.

WHY DID THE PROBLEM OCCUR?

The Authority has begun to take steps to address the operating losses and overall declining fiscal condition through the initial implementation of the Strategic Business Plan beginning in November 2016, but has not yet fully implemented the Plan. Recovery from prior accumulated losses will take time and is not scheduled to be fully implemented to realize positive cash flows until Fiscal Year 2020. The increase in contributions provided funding for the Authority to pay off part of the loan from the State Treasury; however, if these additional sources are not continued in subsequent years, the cash balance may continue to decrease, requiring future funding from the State Treasury.

WHY DOES THIS PROBLEM MATTER?

It is vital for the Authority to continue to take steps to improve its current financial outlook. The Authority’s working capital shortfalls jeopardize its continuing operations and, as a result, the Authority may have to obtain additional financing and continue to incur interest expense to operate in future years. As a result of the continuing decline in financial position, the accompanying financial statements have been prepared assuming doubt that the Authority will continue as a going concern. CLASSIFICATION OF FINDING OTHER MATTER

THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-001

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RECOMMENDATION 2017-001

The Colorado State Fair Authority should continue the implementation of the Strategic Business Plan for long-term financial stability. This may also include continuing to work with the Colorado Department of Agriculture and the Joint Budget Committee to obtain additional appropriations in the State Long Bill, seeking new sources and increased contributions to ensure continued operations.

RESPONSE

COLORADO STATE FAIR AUTHORITY

AGREE. IMPLEMENTATION DATE: ONGOING.

The Colorado State Fair Authority will continue to implement the Strategic Business Plan for long-term financial stability. In Fiscal Year 2016-2017, the Colorado State Fair Authority made great strides to reduce the amount due to the State Treasury by nearly $1.0 million. As the Colorado State Fair Authority continues to implement the Strategic Business Plan through Fiscal Year 2021-2022, we are optimistic the current level of state funding along with effective management will allow the operation to continue without creating further cash deficits.

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DEPARTMENT OF CORRECTIONS The Department of Corrections (Department) manages the State’s adult correctional facilities, youthful offender system, and the adult parole and community corrections system. The Department is responsible for:

Managing, supervising, and controlling the correctional facilities operated and supported by the State.

Supervising the population of offenders placed in the custody of the Department, including inmates, parolees, and transition inmates who are placed into community corrections programs.

Planning for projected, long-range needs of the institutions under

the Department’s control. Developing education, treatment, and correctional industries programs

that have a rehabilitative or therapeutic value for inmates; and supplying products for state and private purposes, as provided by law.

In addition, the Department operates the prison canteens and Colorado Correctional Industries (CCI or Division). The canteens provide various personal items for purchase by inmates, including hygiene items, snack foods, and phone services. CCI also employs inmates that operate agricultural, manufacturing, and service businesses. For example, these businesses include furniture manufacturing, metal fabrication, leather products, dairy, K-9 dog training, fish farming, the State’s license plate manufacturing facility, and the State’s surplus property program. In Fiscal Year 2017, the Department was appropriated a total of over $842.7 million in federal and state funds and 6,243 full-time-equivalent (FTE) staff. The following charts show the appropriations by funding source and FTE staff by major areas, respectively, within the Department for Fiscal Year 2017.

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7 DEPARTMENT OF CORRECTIONS FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)


DEPARTMENT OF CORRECTIONS FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS


We identified five areas in which the Department could make improvements to its operations—one related to financial controls, and four related to federal findings. The areas related to federal findings are located in the Department of Corrections chapter within SECTION III: FEDERAL

AWARDS FINDINGS. The following comment was prepared by the public accounting firm of Eide Bailly LLP, which performed the Fiscal Year 2017 audit work at the Department of Corrections under contract with the Office of the State Auditor.

GENERAL FUND

$751.1

CASH FUNDS

$41.0

REAPPROPRIATED

FUNDS

$49.2

FEDERAL FUNDS

$1.4

MANAGEMENT

93

INSTITUTIONS

4,734

INMATE

PROGRAMS

546

COMMUNITY

SERVICES

428

OTHER

442

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INTERNAL CONTROLS OVER INVENTORY ADJUSTMENTS AND RECONCILIATION CCI staff match eligible offenders with an appropriate position within one of CCI’s more than 60 programs for manufacturing goods and providing services to thousands of government and/or non-profit customers in Colorado. CCI operates businesses in the agricultural, manufacturing, and service related fields. This wide diversity includes, for example, inventory of office furniture, metal fabricated goods, printing, leather products, and dairy. As of June 30, 2017, the Department had $19,754,298 in inventory for its canteens and CCI businesses. On a monthly basis, inventory for the canteens and CCI businesses is counted by each of the Division’s managers and reported to the CCI Fiscal Manager. The Fiscal Manager prepares inventory adjustments and reconciliations for the Department’s general accounting office, calculating the difference between the prior month and current month inventory count. Upon approval by the CCI Fiscal Manager, accounting staff then make an accounting entry in the State’s financial accounting system, the Colorado Operations Resource Engine (CORE) to record the difference in the counts, which represents the change in inventory during the month.


The purpose of the audit work was to determine whether the Department had adequate internal controls in place over inventory and to determine whether inventory amounts were properly stated for Fiscal Year 2017.

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7 We reviewed the Department’s internal controls over inventory, which included reviewing the fiscal year-end inventory recount and inventory reconciliation information provided by the Department’s internal audit to determine if inventory was properly stated as of June 30, 2017.


The Office of the State Controller’s Fiscal Procedures Manual, Section 3.13 Prepaid Expenses and Consumable Inventories states, “In all cases, internal policies and procedures related to consumable inventories should be consistently applied from year to year, and the recorded balances of such inventories are subject to verification and audit.” State Fiscal Rule 1-8 states that the Department “shall implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to state fiscal rules.”

WHAT PROBLEMS DID THE AUDIT WORK IDENTIFY?

Based on our audit testwork, we determined that Division staff lacked monthly and year-end reconciliations between CCI inventory counts, the CCI inventory tracking spreadsheets, and CORE during Fiscal Year 2017. As a result, errors in Inventory and Cost of Goods Sold accounts totaling $3,624,069 existed at fiscal year-end. Overall, the errors resulted in a net difference of $2,280,159 between fiscal year-end inventory counts and amounts recorded in CORE. This net difference was the result of the following items:

CCI’s inventory monthly beginning balances contained on its tracking spreadsheet were not reconciled to prior month ending balances in CORE. Specifically, the March beginning balances did not agree to the February CORE ending balances, understating Inventory and overstating Cost of Goods Sold by $671,955. This

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error continued to exist through fiscal year-end because Division staff did not reconcile the balance to CORE.

After the year-end inventory counts were conducted and approved

by the Division, and also reviewed by the Department’s internal audit, the Division staff provided accounting staff with an erroneous inventory adjustment journal entry to be posted in CORE totaling $2,952,114 which resulted in an overstatement of Inventory and understatement of Cost of Goods Sold.

WHY DID THE PROBLEMS OCCUR?

CCI experienced turnover in the Fiscal Manager position in February 2017 and the Division failed to provide formal training to the new Fiscal Manager. As a result, the new Fiscal Manager lacked an appropriate understanding of the Division’s and Department’s inventory process. In addition, neither the Division nor the Department has written processes and procedures for reconciling the monthly and fiscal year-end inventory counts to the amounts contained on the inventory tracking spreadsheet, and to the related CORE balances to ensure amounts recorded in CORE are accurate.

WHY DO THESE PROBLEMS MATTER?

Due to the significant inventory balance and monthly transactions, it is essential that the Division and Department have strong internal controls such as regular reconciliation processes. Inadequate or lack of internal controls over the reconciliation of inventory could lead to inventory misstatements within the financial statements. CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY

THIS FINDING DOES NOT APPLY TO A PRIOR YEAR RECOMMENDATION

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7 RECOMMENDATION 2017-002

The Department of Corrections (Department) should strengthen its internal controls over inventory by:

A Establishing written procedures over the inventory reconciliation process involving Colorado Correctional Industries (CCI), and the general accounting office. The written procedures should address the monthly and yearly reconciliation process among the inventory counts, the CCI inventory tracking spreadsheet, and the Colorado Operations Resource Engine balances.

B Establishing and implementing training procedures on inventory

reconciliation processes to ensure that all staff are adequately trained.

RESPONSE

DEPARTMENT OF CORRECTIONS

A AGREE. IMPLEMENTATION DATE: JUNE 2018.

The Department of Corrections Business Operations (Department) and the Division of Colorado Correctional Industries (CCI) will strengthen its internal controls over inventory. Inventory reconciliation procedures will be documented to include the roles and responsibilities of the Department and CCI, for inventory counts, inventory tracking, and corresponding inventory CORE balances.

B AGREE. IMPLEMENTATION DATE: JUNE 2018.

The Department of Corrections Internal Audit Department conducts an annual physical inventory orientation with Division of Colorado Correctional Industries (CCI) staff. The Internal Audit Department will establish and implement additional training procedures on inventory

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reconciliation processes to ensure any post inventory adjustments are communicated with the CCI Fiscal Manager, Internal Audit Department, and General Accounting Office to ensure inventory balances are reconciled and in agreement with the certified fiscal year end amounts and corresponding CORE balances.

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OFFICE OF THE GOVERNOR The Office of the Governor (Office) is responsible for carrying out the directives of the Governor of the State of Colorado. In addition to the Governor’s Office, the Office also comprises the following:

Office of the Lieutenant Governor Office of State Planning and Budgeting Office of Economic Development and International Trade (OEDIT) Office of Information Technology (OIT)

In Fiscal Year 2017, the Office was appropriated approximately $308.0 million in federal and state funds and 1,090 full-time-equivalent (FTE) staff. The following charts show the appropriations by funding source and FTE staff by major areas, respectively, within the Office for Fiscal Year 2017.

OFFICE OF THE GOVERNOR FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)


GENERAL FUND

$36.0

CASH FUNDS

$44.7

REAPPROPRIATED

FUNDS

$220.8

FEDERAL FUNDS

$6.5

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7 OFFICE OF THE GOVERNOR FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS

SOURCE: Joint Budget Committee Fiscal Year 2017-18 Appropriations Report. We identified nine overall areas in which the Office could make improvements to its operations—two related to financial controls, and seven related to information technology controls.

COMPLIANCE WITH THE TAX ABATEMENT DISCLOSURES STANDARD The State implemented Governmental Accounting Standards Board (GASB) Statement No. 77, Tax Abatement Disclosures (Standard), during Fiscal Year 2017. The Standard was intended to provide financial statement users with information on revenue-raising capacity resulting from government programs that use tax abatements to induce behavior by individuals and entities that is beneficial to the government or its citizens. The Standard defines a tax abatement as a reduction in tax revenues resulting from an agreement between one or more governments and an individual or entity in which (1) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (2) the individual or entity promises to take a specific action after the agreement has been entered into that contributes to economic development or otherwise benefits the governments or the citizens of those governments.

OFFICE OF THE

GOVERNOR

66OFFICE OF THE

LT. GOVERNOR

6

OFFICE OF STATE

PLANNING AND

BUDGETING

21

ECONOMIC

DEVELOPMENT

PROGRAMS

60

OFFICE OF

INFORMATION

TECHNOLOGY

937

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OEDIT within the Office administers various programs and services that support business development in Colorado. Some of the programs administered by OEDIT provide tax credits as an incentive for businesses to relocate and operate within Colorado. The Office’s accounting and finance staff are responsible for reporting financial statement information, including tax abatements, through an Exhibit U2 Other Disclosures to the Office of the State Controller (OSC). The OSC uses this information to prepare appropriate disclosures in the notes of the State’s financial statements. WHAT WAS THE PURPOSE OF THE AUDIT WORK AND WHAT WORK WAS PERFORMED?

The purpose of the audit work was to determine whether the Office had adequate internal controls in place to ensure that it was in compliance with the Standard by properly identifying and reporting tax abatements to the OSC for Fiscal Year 2017. Our testwork included obtaining information from Office staff about their process for evaluating tax abatement programs. Office staff indicated that they met with OEDIT staff to review all business development programs in place during Fiscal Year 2017 in order to determine if any of them met the definition of a tax abatement. Office staff also indicated that they received communications from the OSC about possible tax abatement programs and took those into account when performing their review. We evaluated 36 business incentives and financing programs administered by OEDIT during Fiscal Year 2017 to determine if they met the definition of a tax abatement in accordance with the Standard. In addition, we reviewed the Office’s Exhibit U2 Other Disclosures and related supporting documentation that was prepared and submitted to the OSC for Fiscal Year 2017 to determine if Office staff prepared the exhibit in accordance with the OSC’s Fiscal Procedures Manual (Manual).

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7 HOW WERE THE RESULTS OF THE AUDIT WORK MEASURED?

GASB establishes generally accepted accounting principles for states and local governments through the issuance of GASB statements. The Standard requires the following information for tax abatements to be disclosed in an entity’s financial statements:

Brief descriptive information, including:

► Names, if applicable, and purposes of the tax abatement programs.

► The specific tax being abated. ► The authority under which tax abatement agreements are

entered into. ► The criteria that make a recipient eligible to receive a tax

abatement. ► The mechanism by which the taxes are abated. ► Provisions for recapturing abated taxes, if any, including the

conditions under which abated taxes become eligible for recapture.

► The types of commitments made by recipients of the tax abatements.

The gross dollar amount, on an accrual basis, by which the government’s tax revenues were reduced during the reporting period as a result of tax abatement agreements.

If the government made commitments other than to reduce taxes as part of a tax abatement agreement they must disclose:

► The types of commitments made. ► The most significant individual commitments made.

The Manual outlines specific requirements for departments’ completion of the Exhibit U2 that was due by August 16, 2017. Specifically, the Manual requires state departments to submit tax abatement disclosures under Section F of an Exhibit U2 with the following information:

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Brief description of the tax being abated, the authority under which

tax abatements are provided, eligibility criteria, the mechanism by which taxes are abated, provisions for recapturing abated taxes, and the types of commitments made by tax abatement recipients.

The gross dollar amount of taxes abated during the period. Commitments made by a government, other than to abate taxes, as

part of a tax abatement agreement.


Overall, we found that the Office did not properly identify and report tax abatement programs to the OSC for Fiscal Year 2017. Specifically, we identified the following:

The Office’s review of programs administered by OEDIT to identify tax abatements failed to identify any tax abatement programs and, as a result, Office staff did not initially submit the required Exhibit U2 to the OSC. Specifically, although nine of the 39 programs reviewed (23 percent) met the criteria of a tax abatement per the Standard, the Office did not disclose any of the nine tax abatements to the OSC.

After we identified the tax abatement programs noted above, the Office submitted an Exhibit U2 to the OSC, but the exhibit was inaccurate and incomplete. Specifically, the Exhibit U2 included a total of 10 programs, but two of the programs listed did not meet the criteria of a tax abatement, and one program that did meet tax abatement criteria per the Standard was excluded from the exhibit.

The Office submitted a corrected Exhibit U2 but failed to disclose all

required information about its tax abatement programs required per the Manual and the Standard. Specifically, the Office did not disclose the criteria that make a recipient eligible to receive a tax abatement.

The Office subsequently submitted a third version of the Exhibit U2 on December 19, 2017, or 125 days after the initial due date for the Exhibit

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7 U2, which contained all of the required information and was accurate and complete.

WHY DID THESE PROBLEMS OCCUR?

Overall, the Office did not have adequate internal controls in place during Fiscal Year 2017 to ensure that it complied with the Standard. Specifically, the Office did not have a comprehensive process in place to properly determine whether a program met the criteria of a tax abatement under the Standard. Additionally, the Office lacked formal written policies and procedures to identify tax abatement programs and adequate training in regards to new GASB requirements.


By not having a process in place to ensure that it accurately identifies tax abatement programs and reports all required information to the OSC, the Office risks failing to provide the users of the State’s financial statements with key information necessary for decision making purposes.

CLASSIFICATION OF FINDING MATERIAL WEAKNESS



The Office of the Governor (Office) should strengthen its internal controls to ensure compliance with Governmental Accounting Standards Board (GASB) Statement No. 77 by:

A Developing and implementing formal written policies and procedures to create a comprehensive process to analyze current and future programs administered by the Office of Economic Development and International Trade to ensure that the Office accurately reports these programs as part of the Exhibit U2 to the Office of the State Controller in accordance with GASB Statement No. 77.

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B Requiring Office staff to attend training on future GASB

requirements, as applicable.

RESPONSE

OFFICE OF THE GOVERNOR

A AGREE. IMPLEMENTATION DATE: APRIL 2018.

We are working currently to implement better controls and formal written procedures to ensure tax abatements are properly identified, recorded and reported in our exhibits timely, accurately, and complete. By incorporating the three prong test, we can ensure we accurately identify and report these abatements: Are taxes forgone? Is there an agreement? Does the individual take a specific action after the agreement is in place?

B AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

We will ensure training on future GASB requirements are taken when applicable.

OFFICE OF INFORMATION TECHNOLOGY The “IT Consolidation Bill,” codified under state statutes [Sections 24-37.5-102 through 24-37.5-112, C.R.S.], was enacted during the 2008 Legislative Session. This bill consolidated IT operations under the Governor’s Office of Information Technology (OIT) for most of the Executive Branch but excluded the Departments of Law, State, and Treasury, State-supported institutions of higher education, as well as the Judicial and Legislative branches. OIT’s operational domain is the State’s IT infrastructure, including data centers, servers, mainframe

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7 operations, personal computers, data storage, operating systems, local and wide area networks, and communications.

COLORADO PERSONNEL PAYROLL SYSTEM (CPPS) CPPS is the State’s integrated human resources (HR) and payroll management system. In addition to being used by all Executive Branch departments, CPPS is used by the Colorado State University System, the Judicial Branch, and the Legislative Branch to process employee payroll. CPPS is an online processing system that allows for real-time changes to employees’ job statuses and payroll benefits information. CPPS contains sensitive, personally identifiable information, such as state employees’ social security numbers, birth dates, salaries, home addresses, and bank account information. During Fiscal Year 2017, CPPS processed approximately $3.2 billion in salaries and benefits for approximately 34,000 state employees. The State has used CPPS since 1984, and the responsibility to manage changes to the system is currently shared between the Department of Personnel & Administration’s (DPA) Office of the State Controller (OSC), and OIT. In June 2015, the State issued a request for proposals to replace CPPS and in January 2017, awarded contracts to two different vendors for development of a new human resources information system.

MAINFRAME ACCESS TO CPPS DATA Government Auditing Standards allow for information that is considered sensitive in nature, such as detailed information related to information technology system security, to be issued through a separate “classified or limited use” report because of the potential damage that could be caused by the misuse of this information. We consider the specific technical details of this finding to be sensitive in nature and not

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appropriate for public disclosure. Therefore, the details of the following finding have been provided to OIT and the Office of the State Controller in a separate, confidential memorandum.

CPPS is one of various state applications on the mainframe system. The mainframe is managed and maintained by OIT staff who are responsible for user account administration and mainframe configuration. The OSC is the owner of the CPPS application and is responsible for working with OIT to ensure that the CPPS application and data are properly secured.


We performed inquires of OIT staff and reviewed meeting agendas, notes, and listings of attendees of trainings to determine OIT’s progress in implementing our Fiscal Year 2015 recommendations, in which we recommended that OIT should improve mainframe information security controls by:

Ensuring compliance with Colorado Information Security Policies (Security Policies or Policy) and OIT internal procedures.

Working with the DPA to clarify and document control

responsibilities between DPA and OIT. Ensuring that OIT staff are adequately trained on all relevant

Security Policy requirements and OIT internal procedures.

We also performed inquiries of OSC staff to determine their progress in implementing our other Fiscal Year 2015 recommendations. Specifically, we recommended that the OSC should strengthen CPPS application information security controls by working with OIT to ensure that the mitigating controls identified and agreed to in a prior year recommendation are implemented.

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We measured the results of our audit work against Security Policies and OIT internal procedures.


Although we determined that OIT provided training to staff, OIT stated that they did not fully comply with relevant Security Policies and OIT internal procedures, and they did not work with the OSC to clarify and document control responsibilities between OIT and the OSC. In addition, OSC staff indicated that the mitigating controls that they agreed to were not implemented to comply with Security Policies.


OIT reported that the reprioritization of two major projects and a change in staffing impacted their ability to implement these recommendations in the time frame originally specified. OSC staff indicated that, in their efforts to work with OIT to resolve the outstanding prior audit recommendation, OIT reported this same reason to them for not being able to aid the OSC in implementing the outstanding prior audit recommendation.

WHY DOES THIS PROBLEM MATTER? In combination, these deficiencies increase the risk of system compromise and threaten the confidentiality, integrity, and availability of CPPS and the data it contains. These risks, in turn, could adversely impact the accuracy and completeness of financial reporting information produced by the system.

CLASSIFICATION OF FINDING MATERIAL WEAKNESS THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATIONS

2016-018 AND 2016-035

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The Governor’s Office of Information Technology (OIT) should prioritize staffing assignments to improve mainframe information security controls by: A Ensuring compliance with Colorado Information Security Policies

and internal agency procedures.

B Working with the Department of Personnel & Administration’s Office of the State Controller (OSC), to clarify and document control responsibilities between the OSC and OIT.

RESPONSE

GOVERNOR’S OFFICE OF INFORMATION TECHNOLOGY

A AGREE. IMPLEMENTATION DATE: JANUARY 2018.

The Governor’s Office of Information technology (OIT) agrees with this recommendation and will prioritize staffing assignments to work with the Department of Personnel Administration (DPA) to ensure compliance with Colorado Information Security Policies (Security Policies or Policy) and internal agency procedures. We anticipate this to be complete by January, 2018.

B AGREE. IMPLEMENTATION DATE: JANUARY 2018.

The Governor’s Office of Information technology (OIT) agrees with the recommendation and will have a written policy to clarify and document control responsibilities between DPA and OIT and anticipates this will be in place by January, 2018.

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7


The Office of the State Controller should strengthen application information security controls over the Colorado Personnel Payroll System (CPPS) by continuing to work with the Governor’s Office of Information Technology to ensure that the mitigating controls identified and agreed to in prior year audit recommendations are implemented.

RESPONSE

OFFICE OF THE STATE CONTROLLER

AGREE. IMPLEMENTATION DATE: JANUARY 2018. The Department of Personnel & Administration’s (DPA) Office of State Controller (OSC) will work with the Office of Information Technology (OIT) to ensure that responsibilities are clarified in writing between DPA and OIT, and to ensure that the mitigating controls related to prior year audit recommendations are identified and implemented. The anticipated implementation is January 2018.

CPPS CHANGE MANAGEMENT OIT provides primary change management support services for the CPPS application. OIT oversees the change control procedures for the CPPS application in coordination with the OSC who is responsible for approving and testing changes. Additionally, a third party vendor provides patches and upgrades for the CPPS application that are managed by OIT through the change management process.

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The purpose of our audit work was to determine OIT’s progress with implementing our Fiscal Year 2015 CPPS change management recommendation. During our Fiscal Year 2015 audit, we recommended that OIT should improve change management controls by clearly assigning appropriate, responsible OIT staff to perform regular review over access management to the CPPS test and production environments to ensure that access is provisioned appropriately. We made inquiries of OIT staff to determine the progress of this prior year recommendation.


We measured the results of the audit work against the following Colorado Information Security Policies (Security Policies):

Security Policy [P-CISP-008 Access Control] requires that agencies limit user access to the minimum required to perform assigned duties and that agencies develop procedures to ensure that lists of terminated staff are reconciled with user accounts on agency IT systems so that all access credentials are revoked, retrieved, changed, or otherwise become inaccessible to the terminated staff member.

Security Policy [P-CISP-009 Change Control] requires that system changes be applied only by authorized personnel.


Through our inquiries with OIT staff, we found that OIT did not assign staff to perform regular reviews over access management to the CPPS test and production environments to ensure that access is provisioned appropriately and in accordance with Security Policies

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7 WHY DID THE PROBLEM OCCUR?

OIT staff reported that the reprioritization of two major projects and a change in staffing impacted their ability to perform regular reviews over access to the CPPS test and production environments in the time frame they originally specified.

WHY DOES THIS PROBLEM MATTER? Lack of sufficient IT general controls over the CPPS change management environments increases the risk of unauthorized changes being made to the CPPS system, and ultimately increases the risk that the State may not be able to process payroll in an effective, efficient, and accurate manner.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-020


The Governor’s Office of Information Technology should prioritize staffing assignments to improve Colorado Personnel Payroll System (CPPS) change management controls by requiring regular reviews over access management to the CPPS test and production environments to ensure that access is provisioned appropriately.

RESPONSE


AGREE. IMPLEMENTATION DATE: JANUARY 2018. The Governor’s Office of Information technology (OIT) agrees with the

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recommendation to prioritize staffing assignments to improve Colorado Personnel Payroll System (CPPS) change management controls. OIT is in the process of completing an analysis of Top Secret Security environment determining security configurations as they relate to CPPS. Using this analysis OIT will validate the configuration with CPPS and develop new access request process/form that reflects the security configurations. OIT will then develop a bi-annual review process of access roles for the OIT Development and agency (DPA) support/operations team members. Our next steps would be to communicate the review process to business stakeholders within the agency and then we will implement this review for the OIT development, support/operations team members. OIT anticipates that a regular review process over access management to the CPPS test and production environments will be completed by January, 2018.

GENTAX ENTERPRISE AUDIT LOGGING GenTax is the State’s primary information system for processing taxes collected by the State, including estate, sales, severance, business, and individual and corporate income taxes. Because the GenTax system contains Federal Tax Information (FTI) and Social Security Administration data, the system must adhere to Internal Revenue Service (IRS) policies. Responsibility for the reliability, accuracy, and availability of the GenTax system is shared between the Department of Revenue (Department) and the Governor’s Office of Information Technology (OIT). The Department also works with a third party contractor, Fast Enterprises (Fast), to provide GenTax application support. OIT is primarily in charge of providing the infrastructure services for the Department which includes logical access support for the GenTax application, databases, and operating systems. As part of providing this support, OIT staff are responsible for maintaining audit logs of system events within the GenTax database and have administrative access privileges within the GenTax application and database.

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7 WHAT WAS THE PURPOSE OF OUR AUDIT WORK AND WHAT WORK WAS PERFORMED?

We reviewed, with OIT staff, supporting documentation to determine their progress with implementing our prior audit recommendation from Fiscal Year 2015. Specifically, we recommended the following: (1) ensuring that procedures to monitor audit logs and all access to the GenTax database according to Security Policy requirements are put into place; (2) reviewing audit settings on a regular basis to confirm that policy requirements are being configured, implemented, and retained appropriately over time; and (3) updating Security Policies to address audit log security, segregation of duties, and configuration requirements to ensure protection of the integrity, confidentiality, and availability of logs.


We measured the results of our audit against the following criteria:

IRS Publication 1075 (September 2016), Section 9.3, requires that within the application containing FTI data, auditing must be enabled to the extent necessary to capture access, modification, deletion, and movement of FTI by each unique user. This auditing requirement also applies to data tables or databases embedded in or residing outside of the application.

Security Policy [CISP-003 Audit and Accountability, Section 9.5] states that the IT service provider, in this case OIT, shall review and analyze information system audit records for inappropriate or unusual activity.

Security Policy [CISP-005 Configuration Management, Section

9.5.3] states that the IT service provider shall monitor and control changes to the secure configuration settings in accordance with organizational processes and procedures.

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During our Fiscal Year 2017 audit work, we found that OIT updated Security Policies to address audit log security, segregation of duties, and configuration requirements to ensure protection of the integrity, confidentiality, and availability of logs. However, OIT has not established procedures to monitor GenTax audit logs to ensure that all access to the GenTax database is logged according to the 2017 updated Security Policy requirements. We also found that OIT staff have not reviewed audit settings on a regular basis to confirm that policy requirements are being configured, implemented, and retained appropriately over time.


OIT staff stated that due to competing priorities, lack of resources on OIT’s team, and issues with identifying the right subject matter experts on the GenTax application support team, the implementation of establishing procedures to monitor GenTax audit logs and reviewing audit settings on a regular basis was delayed.


Lack of system audit logs and monitoring over those logs can increase the risk of system compromise and may threaten the confidentiality, integrity, and availability of the GenTax application and the information it contains. Further, if GenTax information security processes and controls are not appropriately managed, including those related to audit logging, the State may not be able to conduct tax processing operations in an effective, efficient, and accurate manner. These risks, in turn, present a risk to the overall reliability of the State’s financial reporting. In addition, the IRS may require a corrective action plan of the State for noncompliance with the IRS guidelines outlined in Publication 1075.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-016 PART C

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7


The Governor’s Office of Information Technology (OIT) should identify and reprioritize staff to improve GenTax information security controls by establishing procedures to monitor audit logs and ensuring that all access to the GenTax database is logged according to Security Policy requirements. OIT should also review audit settings on a regular basis to confirm that policy requirements are being configured, implemented, and retained appropriately over time.

RESPONSE


AGREE. IMPLEMENTATION DATE: MAY 2018.

The Governor’s Office of Information Technology (OIT) agrees with this finding and will work with the vendor and the Department of Revenue (agency) to implement it. OIT is currently working with the vendor to have server logs shipped to the enterprise Security, Incident and event management tool (SIEM) and will then work with the agency to create reports for reviewing security events. OIT will ensure we are capturing all audit requirements in accordance with Security policies and IRS publication 1075 and will review the settings on an annual basis to ensure they comply with Security Policies. Application specific logging is enabled within the application; the agency is currently working with the vendor to establish a mechanism to review those logs. Once this is complete, OIT will work with both the agency and the vendor to implement a process to have the logs reviewed by OIT personnel in addition to agency internal audit team. The vendor manages the databases for the application and does maintain those logs. OIT will work with the vendor and the agency to implement a process to review these logs per IRS guidelines and Security Policies.

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HUMAN RESOURCES INFORMATION SYSTEM CONTRACT PROVISIONS In 2015, the State began the process of replacing the 20 year old plus Colorado Personnel Payroll System (CPPS) and related Human Resources (HR) administrative systems. In January 2017, the State entered into contracts with two separate vendors, CGI, Inc., and Workday, to provide an integrated payroll and HR system, with the desired outcomes of simplifying and standardizing payroll and HR processes and providing for improved data integrity and security. In 2017, the system was branded as HRWorks. CGI has been contracted to develop, design, and implement, with State stakeholders’ input, the payroll and labor allocation modules. In addition, CGI will integrate HRWorks with CORE, the State’s accounting system, to ensure accurate and timely transfer and posting of payroll related information for financial budgeting and reporting purposes. As with CGI, Workday has been contracted to deliver the human capital management module. It will allow managers and employees to run reports and perform employee self-service actions using real-time accurate data.


We reviewed the contract between OIT, DPA, and Workday to determine the requirements for compliance with the Security Policies. We performed inquiries with OIT to evaluate vendor management oversight in order to determine Workday’s compliance with the Security Policies, over the life of the contract.

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We applied the following criteria in evaluating the adequacy of holding Workday accountable for Security Policy compliance:

Security Policy [CISP-14, System and Services Acquisition] requires all vendors to follow the same security requirements to which the State is subject.

In April 2015, the State’s Chief Information Security Officer (CISO) issued a memo to all state employees advising that all vendors wishing to provide information technology goods and services to the State must adhere to Security Policies.


We identified deficiencies with OIT’s vendor management oversight practices and processes. Specifically, we identified that the State’s contract provisions with Workday did not indicate that Workday would be required to follow Security Policies. Further, in reviewing specific contract provisions with OIT staff, we found that OIT’s Office of Information Security (OIS) has accepted another security standard/framework certification, in lieu of Workday’s requirement to comply with Security Policies. OIT stated that, instead of holding Workday accountable to the Security Policies, OIT will accept Workday’s International Organization of Standards certification of compliance, as providing reasonably-equivalent security. However, OIT was unable to provide documentation of a process and/or methodology in place to support this decision or any additional evidence of actions to ensure future compliance with this.


OIT staff asserted that that the concept of allowing other standards to be followed is new, and was necessary to enable the use of vendors who

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are accustomed to a shared services model, and in which vendors already comply with a specific standard and regularly demonstrate their compliance to their customers, such as is the case with Workday.


Without proper controls in place to ensure vendor compliance with the State’s Security Policies and procedures, or other security standard/frameworks, there is a risk that required or appropriate security controls may not be in place and operating effectively. In turn, this may increase the risk of maintaining the confidentiality, integrity, and availability of the information contained within HRWorks.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING DOES NOT APPLY TO A PRIOR YEAR RECOMMENDATION


The Governor’s Office of Information Technology should improve oversight of vendor contract compliance by formalizing a methodology when accepting other information security standards/frameworks in lieu of Colorado Information Security Policies (Security Policies), including actions to be performed to monitor compliance with such exceptions over the life of such contracts, and maintaining documentation of the rationale, approval, and monitoring actions for these vendors.

RESPONSE


AGREE. IMPLEMENTATION DATE: MARCH 2018. The Governor’s Office of Information Technology (OIT) agrees the

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7 vendor contract compliance should be improved through a formalized process when there is an exception to the Colorado Information Security Policies (CISPs). The flexibility of allowing other international acceptable security standards enables the business owners and the State Chief Information Security Officer to better serve the business needs and the people of Colorado by expediting the contract procurement process. To improve vendor contract compliance, OIT is implementing a vendor management program with an expected implementation date of 12/31/2017 to ensure on-going monitoring of vendors’ compliance with the contracts. A methodology for approving the CISP exception will be adopted as an SoP, by the CISO Risk and Governance divisions and implemented 3/31/2018, which will include maintaining documentation of the rationale, approval, and monitoring actions.

STATE DATA CENTER PHYSICAL ACCESS Government Auditing Standards allow for information that is considered sensitive in nature, such as detailed information related to information technology system security, to be issued through a separate “classified or limited use” report because of the potential damage that could be caused by the misuse of this information. We consider the specific technical details of this finding to be sensitive in nature and not appropriate for public disclosure. Therefore, the details of the following finding have been provided to OIT in a separate, confidential memorandum. OIT maintains two data centers throughout the State. The purpose of these data centers is to centrally manage the servers and computers for various state agency systems.

WHAT WAS THE PURPOSE OF OUR AUDIT WORK AND WHAT WORK WAS PERFORMED? The purpose of our audit work was to determine whether OIT has controls

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in place to secure physical access to the data center. We reviewed and tested IT general controls related to physical access at the data center. Our audit work included interviewing relevant staff, reviewing policies and procedures, and performing test work over physical access to the data center. We also reviewed the processes in place to determine whether the physical security requirements are being followed and that the controls in place are designed appropriately and operating effectively.


We measured the results of our work against Colorado Information Security Policies (Security Policies or Policy), OIT Cyber Policies, which are policies developed by OIT for those IT services it provides to the state agencies, and OIT’s main data center standard operating procedures (SOP).


We identified several problems related to physical security and access management at the State’s main data center.


The causes for the physical access management problems identified resulted from a lack of: formalized processes; timely communications; compliance with SOP; and policies, procedures and/or agreements.


In combination, these deficiencies increase the risk of inappropriate or unauthorized physical access to systems and data, which, in turn, could result in a risk to the confidentiality, availability, and integrity of the data. Ultimately, if physical access to the data center, and the systems and data within it, are not managed properly, it could adversely impact the accuracy and completeness of information relevant to the State’s financial reporting activities.

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7 CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING DOES NOT APPLY TO A PRIOR YEAR RECOMMENDATION


The Governor’s Office of Information Technology (OIT) should ensure physical security over the State’s main data center by:

A Establishing formalized access management processes to mitigate the specific related problems noted in the confidential finding.

B Ensuring compliance with Colorado Information Security Policies, OIT Cyber Policies, and OIT’s data center standard operating procedures, related to physical access management.

C Establishing formalized policies, procedures, and written agreements over physical access to mitigate the specific related problems noted in the confidential finding.

D Establishing formalized policies, procedures, and written agreements over physical access to mitigate the specific related problems noted in the confidential finding.

RESPONSE



The Governor’s Office of Information Technology agrees with the recommendation. The OIT Data Center supervisory personnel have been working to implement a formal access management process. The Data Center Operations staff have been trained and are now servicing access request tickets for vendors to perform specific tasks at both the Lakewood Data Center (LDC), and eFORT. The

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procedure is in process of formal promulgation throughout OIT, with intended distribution to relevant agencies.

B AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

The Governor’s Office of Information Technology agrees with the recommendation. The Operations staff at the Lakewood Data Center (LDC) is currently handling all access requests. OIT operations staff conducts the processing for every new access request for both eFORT and Lakewood data centers, and they also conduct the review of access lists upon receipt of an employee termination notice from OIT_HR. OIT_HR is notified by the OIT Access Control team. Having the operators handle these tasks, allows the supervisors to audit actions and verify that the processes are being followed. It also frees up the supervisors to review current cyber policies to ensure any applicable OIT Cyber Policy is being followed.

C AGREE. IMPLEMENTATION DATE: JANUARY 2020.

The Governor’s Office of Information Technology agrees with the recommendation. OIT has submitted a decision item for a significant amount of funding to upgrade the Lakewood Data Center facilities. The Data Center Manager will work with OIT and laterally with DPA counterparts to develop a written agreement between OIT and DPA concerning data center access and any applicable policies or procedures required to further define security responsibilities between OIT and DPA.

D AGREE. IMPLEMENTATION DATE: JANUARY 2020.

The Governor’s Office of Information Technology agrees with the recommendation. The Data Center Manager will work with OIT and laterally with DPA counterparts to develop a written agreement between OIT and DPA concerning data center access and any applicable policies or procedures required to further define security responsibilities between OIT and DPA.

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7

COLORADO INFORMATION SECURITY POLICIES TRAINING Statute [Section 24-37.5-403(2)(a), C.R.S.] requires the Chief Information Security Officer (CISO) within OIT to manage the Colorado information security program and “develop and update information security policies, standards, and guidelines for public agencies.” Statute [Section 24-37.5-402(9), C.R.S.] defines public agencies as all Executive and Judicial Branch agencies, commissions, boards, and institutions. Statute specifically exempts institutions of higher education and the General Assembly from these policies. Statute [Section 24-37.5-401, C.R.S.] lists the required purpose of the policies, developed by the CISO, to include protecting state assets against unauthorized access, disclosure, use, and modification or destruction, whether accidental or deliberate, as well as to assure the confidentiality, integrity, and availability of information. The CISO initially developed 19 information security policies in December 2006. The policies have been updated three additional times since then, and most recently in February 2017. These policies are published and maintained by the Office of Information Security within the OIT.


The purpose of our audit work was to determine OIT’s progress with implementing our Fiscal Year 2016 audit recommendations, and agreed to by OIT. We performed our audit work by interviewing OIT staff and reviewing OIT’s online training system and additional supporting documentation. During Fiscal Year 2016, we made three separate recommendations to

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OIT to provide training to OIT staff on Security Policy requirements. In the first of those recommendations, we recommended that OIT (1) develop a formalized training program related to the most recent Security Policies, (2) require all OIT staff attend the formalized training program, and (3) document and maintain OIT staff’s completion of the required training. OIT planned to fully implement the recommendation by June 2016. The next two recommendations are related to the Department of Revenue’s GenTax system and the Department of Personnel & Administration’s Office of the State Controller’s Colorado Operations Resource Engine (CORE) system interface server, respectively, for which OIT provides IT support to both departments and systems:

We recommended that OIT provide training to all OIT staff, specifically the IT Director supporting the GenTax system, to ensure staff awareness and that they follow Security Policies, including those related to reviewing and updating the GenTax system Disaster Recovery Plan. OIT planned to fully implement the recommendation by June 2016.

We recommended that OIT should improve logical access controls over the CORE interface server by training OIT staff on all relevant information security and user account management policies. OIT planned to fully implement the recommendation by June 2016.


We measured the results of our audit work against the following statutes, policies, and best practices:

Section 24-37.5-403(2)(g), C.R.S., states that the State’s CISO shall conduct information security awareness and training programs.

Security Policy and OIT Cyber Policy, which are policies developed by OIT for those IT services it provides to the state agencies, [P-CISP-002 AT-Security Awareness and Training; P-CP103-00 201506-OIS

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7 Security Awareness and Training] requires annual staff security awareness training, staff role-based training, and the monitoring and document retention of individual staff training activities.

The National Institute of Standards and Technology (NIST), which

is one of the primary standards bodies used by OIT for its information security policy framework, published, Building an Information Security Awareness and Training Program Special Publication [SP 800-50, October 2003]. This publication states, “Accountability must be derived from a fully informed, well-trained, and aware workforce.”

WHAT PROBLEM DID THE AUDIT WORK IDENTIFY? During our Fiscal Year 2017 audit work, we found that OIT developed and implemented an online learning system portal to roll out a formalized training program, related to the most current Security Policies, which required all OIT staff, including IT Directors, to complete the training. Additionally, OIT, in partnership with its Human Resources staff, established a formal mechanism to hold OIT staff accountable for implementing Security Policies, applicable to staff job roles and functions. However, OIT was unable to produce documentation to show that OIT staff, including staff that support the GenTax system and the CORE interface server, completed the required Security Policy training. Therefore, OIT has not fully implemented our Fiscal Year 2016 prior audit recommendations.


OIT staff stated that the current Security Governance Team lacked knowledge and awareness that the Fiscal Year 2017 OIT staff training completion was not being systematically recorded, documented, and maintained in the online learning system. OIT staff further stated that the online learning system was improperly configured, and that this set-up was completed by a former Security Governance team member who failed to properly communicate this system configuration prior to departing their position.

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WHY DOES THIS PROBLEM MATTER? Without documenting, recording, and maintaining the Security Policy training completion of all OIT staff, OIT cannot demonstrate that staff have been adequately trained and made aware of Security Policy requirements to effectively carry out their responsibilities and duties. This, in turn, could increase the risk that the State’s information technology assets and resources will lack the required levels of security, which could then open them up to unauthorized access, use, disclosure, disruption, modification, or destruction. Ultimately, these risks could adversely impact the confidentiality, integrity, and availability of state information systems and data, including that related the State’s financial reporting.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-006, 2016-008

PART B, AND 2016-009 PART C


The Governor’s Office of Information Technology (OIT) should continue to require all OIT staff to annually complete training on the Security Policies and improve information technology internal controls by reconfiguring the online learning system to ensure that it will document, record, and maintain OIT staff training records during the completion of annual training conducted during Fiscal Year 2018 and beyond.

RESPONSE


AGREE. IMPLEMENTATION DATE: JANUARY 2018. The Governor’s Office of Information Technology agrees OIT should

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7 continue to require all OIT staff to annually complete training on the Security Policies and improve information technology internal controls by reconfiguring the learning system to document, record and maintain OIT staff training records during the completion of annual training during FY2018 and beyond. Currently, OIT is working with the Learning Management System (LMS) vendor to correct the reporting issue that was discovered during the audit time frame, and prevent future occurrence of the previously unknown user interface/coding issue that caused a database corruption specifically around querying and reporting. The training lessons will be republished in the LMS in January 2018, and enable standard reporting for documenting, recording and maintaining OIT staff training records.

CONTROLS OVER CAPITAL ASSETS OIT accounting and finance staff are responsible for accurate accounting and reporting of OIT’s capital assets, including any customized off-the-shelf software such as KRONOS, the State’s time keeping system. As of June 30, 2017, OIT had capital assets totaling approximately $46 million recorded in its accounting records. Expenditures related to capital assets can be either expensed or capitalized based on the nature of the expenditure and relevant rules and regulations. An expense is recorded immediately and the full amount is included as an expense for the current fiscal year. In contrast, expenditures meeting criteria for capitalization should be recorded as an asset, capitalized, and expensed as depreciation over time. Criteria for capitalization include whether the purchase is over an established dollar threshold, is expected to benefit future years, and/or meets other accounting requirements.

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WHAT WAS THE PURPOSE OF THE AUDIT WORK AND WHAT WORK WAS PERFORMED?

The purpose of the audit work was to determine whether OIT had adequate internal controls in place over the accounting and reporting of capital assets and related depreciation, and to determine OIT’s actions taken to implement our Fiscal Year 2015 recommendation related to capital assets. At that time, we recommended that OIT strengthen its internal controls over capital assets by developing a comprehensive process to analyze significant capital asset additions, including computer software projects, and ensure that they are appropriately capitalized or expensed in accordance with Governmental Accounting Standards Board Statement No. 51 (GASB 51) Accounting and

Financial Reporting for Intangible Assets and State Fiscal Rules. OIT agreed with our recommendation and indicated that it planned to implement it by December 2016. During our Fiscal Year 2017 audit, we reviewed OIT’s capital asset policies and procedures as well as 66 expenditure transactions and 17 capital asset transactions made during the year. Specifically, we reviewed these transactions and supporting documentation to determine whether expenses were appropriately capitalized, as applicable, in accordance with GASB 51 requirements, the Manual, and State Fiscal Rules.


We measured the results of our audit work against the following:

GASB 51 was issued to aid governments in the recognition of, and accounting for, intangible assets such as government-developed software. The requirements in GASB 51 outline phases during the design and construction of intangible assets in which expenditures should be expensed or when they should be capitalized as part of

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7 the asset. Specifically, GASB 51 provides that capitalization should begin in the “Application Development Stage” and cease no later than the point at which the software is substantially complete and operational. Examples of activities in this stage include the software design, its configuration, interfaces, coding, installation to hardware, and testing, including the parallel processing phase. In addition, GASB 51 provides that when an asset is placed into service, any expenditure associated with the “post-implementation/operation stage” should be expensed. Examples of activities in post-implementation stage include application training and software maintenance. According to GASB 51, expenditures at this stage should only be capitalized if they are related to the continuing design and construction of software, and they increase the software’s functionality or its efficiency or extend its estimated useful life. Guidance also clearly indicates that training expenditures incurred at any stage of software development must be expensed.

The Manual, Chapter 4, Section 2.12, states that training costs should be expensed during all project stages. This section also states that travel expenses incurred by employees in their duties directly associated with developing software are to be capitalized.

State Fiscal Rule 1-8, Preaudit Responsibility for Accounting

Documents and Financial Transactions, requires that state departments implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to State Fiscal Rules.


Overall, we found that OIT did not fully implement the Fiscal Year 2015 audit recommendation. We identified various problems with OIT’s capitalization of expenditures for Fiscal Year 2017 as noted below. The discrepancies amounted to a net total of approximately $136,000, which does not constitute a material misstatement.

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INCORRECT CAPITALIZATION OF EXPENSES. OIT incorrectly capitalized

expenses totaling approximately $300,500 as follows: Approximately $274,000 of the incorrectly capitalized costs related to

KRONOS system operation and maintenance, post-implementation support services, and training. Per GASB 51, maintenance costs and costs incurred in the post-implementation stage should be expensed as incurred. Per the Manual, training costs should be expensed during all phases of system development.

Approximately $26,500 of the incorrectly capitalized costs related

to training for other customized off-the-shelf software projects. Per the Manual, training costs should be expensed during all phases.

FAILURE TO CAPITALIZE EXPENDITURES. OIT inappropriately expensed approximately $164,000 in costs that should have been capitalized as follows:

Approximately $161,000 of the expenditures were for the development of the KRONOS software during the application development stage. Per GASB 51, expenditures incurred during the application development stage should be capitalized.

The remaining $3,000 of expenditures were related to travel expenditures incurred by individuals who worked on KRONOS implementation during the application development stage. Per the Manual, travel costs incurred during the application development stage should be capitalized.


Overall, we found that OIT does not have adequate internal controls in place to ensure that capital assets are capitalized or expensed in accordance with GASB 51, the Manual, and State Fiscal Rules. We identified the following specific reasons for the problems noted:

LACK OF DETAILED ANALYSIS AND FOLLOW-UP PROCESS FOR CAPITAL ASSET-

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7 RELATED INVOICES. OIT’S current policies and procedures do not provide

specific guidance for staff regarding steps to take to follow up on and document decisions regarding capital asset-related invoices lacking enough information to determine the appropriate accounting treatment. For example, OIT stated that while one invoice indicated that it related to immaterial training costs, and therefore the costs should be expensed, the costs were included with other costs that should be capitalized; however, staff did not take steps to obtain a further breakdown of charges and instead capitalized the entire amount because the amount was deemed immaterial and professional judgement was used.

LACK OF DETAILED REVIEW OF CAPITAL ASSET TRANSACTIONS. The issues identified during our audit indicated that OIT staff did not perform sufficient detailed review and analysis of the transactions and related supporting documentation regarding capitalizing or expensing costs in accordance with GASB 51, the Manual, and State Fiscal Rules.


Without strong internal controls over capital assets, OIT risks misstating its assets in CORE and, ultimately, on the State’s financial statements. In addition, by incorrectly capitalizing costs the asset value is misstated which then causes the depreciation to be misstated as well. It should be noted that there was no material misstatement of the assets in CORE and related depreciation related to these cases.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR AUDIT RECOMMENDATIONS 2016-012(A)


The Governor’s Office of Information Technology should strengthen its internal controls over capital assets by: A Updating its current capital asset policies and procedures to

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incorporate a follow-up process in regard to unclear invoices and developing detailed guidance to analyze expenditures to ensure they are capitalized or expensed in compliance with Governmental Accounting Standards Board Statement No. 51 (GASB 51), the Office of the State Controller’s Fiscal Procedures Manual (Manual), and State Fiscal Rules.

B Ensuring that the current review process over capital asset transactions and related supporting information is performed with sufficient detail to properly capitalize or expense the costs in accordance with GASB 51, the Manual, and State Fiscal Rules.

RESPONSE


A AGREE. IMPLEMENTATION DATE: JULY 2018.

OIT agrees that proper treatment in regards to invoices that are unclear is imperative. OIT will update the policies and procedures to provide guidance when analyzing expenses on invoices that are unclear. As part of this update OIT will include a materiality clause that permits professional judgement to be used on invoice lines that are less than 5% of the total invoice and require documentation to support ultimate treatment of such amounts.

B AGREE. IMPLEMENTATION DATE: JULY 2018.

OIT agrees that performing a detailed review and analysis of the each transactions and its supporting documentation is essential to properly expense or capitalized costs in accordance with GASB 51, the Fiscal Procedures Manual and State Fiscal Rules. OIT will perform a detailed review and document any professional judgements made during the review process.

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7

CUBS, CATS, AND CLEAR INFORMATION SECURITY During Fiscal Year 2017, the Office of the State Auditor conducted audit work that resulted in a finding and recommendation addressed jointly to OIT and the Department of Labor and Employment related to information security for the Colorado Unemployment Benefits System (CUBS), the Colorado Automated Tax System (CATS), and the Colorado Labor and Employment Applicant Resource (CLEAR) system. This finding and recommendation, and the responses of these agencies, are included in the Department of Labor and Employment chapter within SECTION II: FINANCIAL STATEMENT FINDINGS of this report. SEE RECOMMENDATION 2017-028. This recommendation is classified as a SIGNIFICANT DEFICIENCY.

COLORADO UNEMPLOYMENT BENEFIT AND AUTOMATED TAX INFORMATION SYSTEMS During Fiscal Year 2017, the Office of the State Auditor conducted audit work that resulted in a finding and recommendation addressed jointly to OIT and the Department of Labor and Employment related to Colorado unemployment benefit and tax information systems. This finding and recommendation, and the responses of these agencies, are included in the Department of Labor and Employment chapter within SECTION II: FINANCIAL STATEMENT FINDINGS of this report. SEE

RECOMMENDATION 2017-030. This recommendation is classified as a SIGNIFICANT DEFICIENCY.

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[1] This part of the recommendation has been implemented, partially implemented, not implemented, or is no longer applicable. SEE SECTION IV: PRIOR RECOMMENDATIONS of this report for information regarding this part of the recommendation.

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OFFICE OF THE GOVERNOR

The following recommendations relating to internal control deficiencies each classified as a SIGNIFICANT DEFICIENCY or a MATERIAL WEAKNESS were communicated to the Office in the previous year and have not been remediated as of June 30, 2017, because the original implementation dates provided by the Office are in a subsequent fiscal year. These recommendations can be found in the original report and SECTION IV: PRIOR RECOMMENDATIONS of this report.

IDENTIFICATION OF INFORMATION SECURITY ROLES AND RESPONSIBILITIES

CURRENT REC. NO. 2017-012 PRIOR REC. NO. 2016-007 IMPLEMENTATION DATE A OCTOBER 2017 B OCTOBER 2017 C [1]

CLASSIFICATION SIGNIFICANT DEFICIENCY

INFORMATION SECURITY POLICY COMPLIANCE

CURRENT REC. NO. 2017-013 PRIOR REC. NO. 2016-011 IMPLEMENTATION DATE A [1] B JULY 2018 C [1]


INFORMATION TECHNOLOGY SERVICE AGREEMENT

CURRENT REC. NO. 2017-014 PRIOR REC. NO. 2016-015 IMPLEMENTATION DATE

A OCTOBER 2017 B [1] C [1] D OCTOBER 2017


CORE INTERFACE SERVICE CONFIGURATIONS

CURRENT REC. NO. 2017-015 PRIOR REC. NO. 2016-017 IMPLEMENTATION DATE A JULY 2017 B JULY 2017 C [1]


GENTAX INFORMATION SECURITY

CURRENT REC. NO. 2017-016 PRIOR REC. NO. 2016-044 IMPLEMENTATION DATE A [1] B [1] C JULY 2017

CLASSIFICATION MATERIAL WEAKNESS

GENTAX LOGICAL ACCESS AND SYSTEM SECURITY COMPLIANCE


A [1] B DECEMBER 2017 C DECEMBER 2017 D JULY 2017


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DEPARTMENT OF HEALTH CARE POLICY AND FINANCING The Department of Health Care Policy and Financing (Department) is responsible for developing financing plans and policy for publicly funded health care programs. The principal programs the Department administers are Health First Colorado, Colorado’s Medicaid program (Medicaid) which provides health services to eligible needy persons, and the federal Children’s Health Insurance Program, which is known in Colorado as the Children’s Basic Health Plan (CBHP). CBHP furnishes subsidized health insurance for low-income children aged 18 years or younger who are not eligible for Medicaid. CBHP also subsidizes health insurance for low-income prenatal women who are not eligible for Medicaid. In Fiscal Year 2017, the Department was appropriated nearly $9.1 billion in federal and state funds, and 436 full-time-equivalent (FTE) staff. The following charts show the appropriations by funding source and FTE staff by major areas, respectively, within the Department for Fiscal Year 2017.

DEPARTMENT OF HEALTH CARE POLICY AND FINANCING FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)


GENERAL FUNDS $2,629.5

CASH FUNDS

$1,022.9

REAPPROPRIATED

FUNDS

$15.4

FEDERAL FUNDS

$5,409.8

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7 DEPARTMENT OF HEALTH CARE POLICY AND FINANCING FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS

SOURCE: Joint Budget Committee Fiscal Year 2017-18 Appropriations Report. We identified seven overall areas in which the Department could make improvements to its operations—one related to financial controls, five related to federal findings, and one that is related to both financial controls and a federal finding (See RECOMMENDATION 2017-053). The areas related to federal findings are located in the Department of Health Care Policy and Financing chapter within SECTION III: FEDERAL AWARD FINDINGS.

CONTROLS OVER CAPITAL ASSETS The Department’s Controller Division staff are responsible for all financial reporting, including accurate accounting and reporting for the Department’s capital assets. As of June 30, 2017, the Department had capital assets such as software and computer equipment totaling approximately $123.5 million. The Department recorded $4.6 million in depreciation expense in the State’s accounting system, the Colorado Operations Resource Engine (CORE) for Fiscal Year 2017. Expenditures related to capital assets can be either expensed or capitalized based on the nature of the expenditure and relevant rules and regulations. If expensed, a capital asset expenditure is recorded immediately and the full amount is included as an expense for the

EXECUTIVE

DIRECTOR'SOFFICE

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OFFICE OF

COMMUNITY

LIVING

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current fiscal year. In contrast, expenditures meeting criteria for capitalization should be recorded as an asset, and expensed as depreciation or amortization over a period of time. Depreciation and amortization are methods used to prorate the cost of a specific type of asset, including intangible assets, over the asset’s useful life. Criteria for capitalization include whether the purchase is over an established dollar threshold, is expected to benefit future years, and/or meets other accounting requirements. During Fiscal Year 2014, the Department embarked on a new project, called The Colorado Medicaid Management Innovation and Transformation project (COMMIT). The overall goal of COMMIT was to replace the legacy Medicaid Management Information System (MMIS), the Department’s medical claims system, and improve the overall function of the system, including provider eligibility enrollment. As shown below, the three main system components of the COMMIT project are: (1) Pharmacy Benefit Management System (PBMS). This is the new pharmacy system module that was substantially complete and went live on February 25, 2017; (2) Colorado interChange (interChange), this is the main legacy MMIS system replacement module that was substantially complete and went live on March 1, 2017, and; (3) Business Intelligence and Data Management System (BIDM). This is a new decision support system and reporting module that was substantially complete and went live on April 17, 2017.

THE COLORADO MEDICAID MANAGEMENT INNOVATION & TRANSFORMATION (COMMIT) PROJECT

SOURCE: Department of Health Care Policy and Financing COMMIT contracts.

GO LIVE DATES BY SYSTEM

FEBRUARY 25, 2017 MARCH 1, 2017 APRIL 17, 2017

THE PHARMACY

BENEFITS

MANAGEMENT SYSTEM

THE COLORADO

INTERCHANGE

THE BUSINESS

INTELLIGENCE & DATA

MANAGEMENT SYSTEM

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7 WHAT WAS THE PURPOSE OF THE AUDIT WORK AND WHAT WORK WAS PERFORMED?

The purpose of the audit work was to determine whether the Department had adequate internal controls in place over the accounting and reporting of capital assets and related depreciation or amortization. We reviewed the Department’s capital asset policies and procedures as well as additions totaling approximately $122.5 million that were capitalized during Fiscal Year 2017. Specifically, we reviewed contracts, accounting transactions, and supporting documentation related to the capitalization and depreciation or amortization of the COMMIT project. We reviewed these contracts and transactions to determine whether capital asset expenses were appropriately capitalized and depreciated, as applicable, in accordance with Governmental Accounting Standards Board Statement No. 51 (GASB 51), Accounting and Financial Reporting

for Intangible Assets requirements, the Office of the State Controller’s Fiscal Procedures Manual (Manual), and State Fiscal Rules.



GASB 51 was issued to aid governments in the recognition of, and accounting for, intangible assets such as government-developed software. The guidance in GASB 51 outlines phases during the design and construction of intangible assets in which expenditures should be expensed or when they should be capitalized as part of the asset. Specifically, GASB 51 provides that capitalization should cease no later than the point at which the software is substantially complete and operational. In addition, GASB 51 provides that when an asset is placed into service, any expenditure associated with the “post-implementation/operation stage” should be expensed. Activities in the post-implementation stage include software maintenance. According

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to GASB 51, expenditures at this stage should only be capitalized if they are related to the continuing design and construction of software, and they increase the software’s functionality or its efficiency or extend its estimated useful life. Guidance also clearly indicates that training expenditures incurred at any stage of software development need to be expensed.

Manual, Chapter 4, Section 1.11, states that for capital construction projects not completed by the end of the year, the Department should record expenditures incurred to date meeting the capitalization criteria in a construction in progress account. At the end of each fiscal year, the Department should identify all completed capital construction projects and ensure all costs meeting the capitalization criteria are capitalized, including those amounts previously recorded in construction in progress.

Manual, Chapter 4, Section 2.12, provides guidance on accounting

and reporting of intangible assets of the State. For example, it states that capitalization of costs related to a software project should “cease no later than the point at which a computer software project is substantially complete and ready for its intended use.” In addition, according to the Manual, payroll costs should be capitalized for those who are “directly associated with and who devote time to the internal use computer software project, to the extent of the time spent directly on the project.” This section also states that training costs should be expensed during all project stages.

Manual, Chapter 4, Section 2.7, provides useful life guidelines when

calculating depreciation or amortization expense. The manual also states that other useful life calculations may be used as long as there is supporting documentation to support the alternate useful life.

State Fiscal Rule 1-8, Preaudit Responsibility for Accounting

Documents and Financial Transactions, requires that State departments implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to State Fiscal Rules.

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7 WHAT PROBLEMS DID THE AUDIT WORK IDENTIFY?

Overall, we identified problems with the Department’s timing and nature of capitalization of expenditures for and calculation of depreciation or amortization of the COMMIT project for Fiscal Year 2017. Specifically, we identified the following:

FAILURE TO CAPITALIZE COMMIT EXPENDITURES MEETING THE

CAPITALIZATION CRITERIA IN FISCAL YEARS 2014 THROUGH 2016. We found that the Department did not record COMMIT expenditures incurred during Fiscal Year 2014 through Fiscal Year 2016 meeting the capitalization criteria in a construction in progress account at the end of each of those fiscal years as required by the Manual. Instead, the Department recorded the COMMIT expenditures as expenses and did not capitalize all of the related expenditures in those prior years, as appropriate, until the end of Fiscal Year 2017. The Department subsequently posted a prior period adjustment for $97.1 million to correct the errors.

INAPPROPRIATE CAPITALIZATION OF EXPENDITURES. During Fiscal Year 2017, the Department inappropriately capitalized COMMIT Project contract expenses representing post-implementation support totaling over $300,000. These contract payments should have been expensed rather than capitalized because the costs were related to activities and work performed after the COMMIT project went “live.” In addition, we found that the Department inappropriately capitalized training costs incurred under contract as part of the COMMIT project, which is unallowed under GASB 51 and the Manual. Because the training costs were not specifically separated from the total contract costs, we were unable to determine the training costs that should have been expensed.

PAYROLL COSTS WERE INCORRECTLY CALCULATED AND CAPITALIZED. We

found several issues related to the capitalization of payroll costs. Specifically, we found the following:

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The Department did not track some staff time spent directly on the

COMMIT project for Fiscal Years 2014 through 2017. Instead, after implementation of the COMMIT project, the Controller Division requested staff from various divisions provide estimated rather than actual hours spent on the project for those Fiscal Years.

The Department erroneously capitalized 100 percent of its identified COMMIT-related payroll costs from April 18, 2017, through April 30, 2017, for some staff even though the last COMMIT system component went “live” on April 17, 2017. According to GASB 51, any expenditures after system implementation should be expensed. As a result, we estimate that payroll costs were overcapitalized by approximately $225,000. Additionally, we noted that the Department capitalized 100 percent of some staff’s time to the COMMIT project, even though the staff had their normal job duties to perform during this same time. For example, the Department capitalized 100 percent of a Division director’s time for Fiscal Year 2014 through Fiscal Year 2017 while they were still responsible for their normal Department duties.

The Department made multiple errors on the spreadsheets used to

calculate payroll expenses that should be capitalized in accordance with GASB 51. For example, one spreadsheet had a formula error that resulted in understated payroll expenses by approximately $236,000. In addition, another spreadsheet had data entry errors, time reported after the last go live date, and an overall incomplete list of employees that worked on the COMMIT project since Fiscal Year 2014.

Because of the errors in the spreadsheets and lack of a complete list of employees, we were unable to determine the appropriate amount of payroll costs that should be capitalized.

COMMIT PROJECT DEPRECIATION OR AMORTIZATION WAS REPORTED

INCORRECTLY IN CORE. We found that the Department calculated

COMMIT project depreciation or amortization for Fiscal Year 2017 incorrectly. Specifically, Department staff entered the useful life of the

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7 asset into CORE as 9 years instead of the appropriate period of 10 years based on the duration of the COMMIT project contracts. This resulted in the asset being over depreciated and, therefore, understated by $466,747 as of fiscal year end. In addition, we found that the Department used an in-service date—the date CORE uses to calculate an asset’s depreciation or amortization—of March 1, 2017, for all components of the COMMIT project even though the first go live date was February 25, 2017, and the last go live date was April 17, 2017. If the COMMIT project is considered one asset, the Department should use the last date as the in-service date when the entire project was fully implemented and put into use.


Overall, we found that the Department does not have adequate internal controls in place over the recording of capital assets and related depreciation or amortization. We identified the following reasons for the problems identified:

LACK OF UPDATED POLICIES AND PROCEDURES. We noted that the Department’s capital asset policies and procedures have not been updated since Fiscal Year 2013 and refer to COFRS, the State’s prior accounting system. Additionally, the procedures lack guidance for capital asset projects that last more than 1 fiscal year, and how to handle the related accounting.

LACK OF ADEQUATE REVIEW OF CAPITAL ASSET TRANSACTIONS AND

INFORMATION PROVIDED BY OFFICES OUTSIDE OF ACCOUNTING. The issues identified during our audit indicate the Department did not adequately review the transactions that capitalized expenditures and recorded depreciation or amortization related to the COMMIT Project. In addition, Controller Division staff stated that staff in the Department’s Health Information Office provided some of the payroll and contract information used for the capital asset accounting; however, Controller Division staff did not ensure the information was accurate and complete, and was in compliance with GASB 51 and state rules.

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LACK OF COMPREHENSIVE ANALYSIS OVER CAPITALIZATION OF

EXPENDITURES AND DEPRECIATION OR AMORTIZATION RELATED TO THE

COMMIT PROJECT. We noted that the Department does not have a

comprehensive process in place to analyze significant capital asset additions related to computer software projects, such as the COMMIT Project, in accordance with GASB 51 requirements.


Without strong internal controls over capital assets, the Department risks significantly misstating its assets on the State’s accounting system and, ultimately, on the State’s financial statements.

CLASSIFICATION OF FINDING MATERIAL WEAKNESS THIS FINDING DOES NOT APPLY TO A PRIOR YEAR AUDIT RECOMMENDATION


The Department of Health Care Policy and Financing should strengthen its internal controls over capital assets by:

A Updating its capital asset policies and procedures to ensure that it is in compliance with Governmental Accounting Standards Board Statement No. 51 (GASB 51), the Office of the State Controller’s Fiscal Procedures Manual (Manual), and State Fiscal Rules.

B Implementing an adequate review process over capital asset costs, including information provided by other divisions within the Department, and ensuring that the information is accurate and complete prior to capitalizing or expensing the costs in accordance with GASB 51, the Manual, and State Fiscal Rules.

C Completing an analysis and reconciliation of all capitalized

expenditures and depreciation and/or amortization, as applicable, related to the COMMIT project, including payroll, recorded in the

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7 State’s accounting system, the Colorado Operations Resource Engine, and working with Office of the State Controller to correct the errors.

RESPONSE

DEPARTMENT OF HEALTH CARE POLICY AND FINANCING


The Department is in the process of updating its capital asset policies and procedures to ensure compliance with current GASB standards, the Office of State Controller’s Fiscal Procedures Manual and State Fiscal Rules.


The Department will ensure the capital asset policies and procedures, currently being updated by the Department, include a review process to ensure the accuracy and completeness of any capital asset information provided prior to capitalizing or expensing any related costs in accordance with GASB 51, Office of State of Controller Fiscal Procedures Manual and State Fiscal Rules.

C AGREE. IMPLEMENTATION DATE: JUNE 2018.

The Department will review and make any necessary adjustments to amounts currently capitalized and amortized if it identifies expenditures that have been misclassified. The Department will work with the Office of the State Controller to ensure any adjustments are properly presented in CORE.

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The following recommendation relating to an internal control deficiency classified as a SIGNIFICANT DEFICIENCY was communicated to the Department in the previous year and has not been remediated as of June 30, 2017, because the original implementation dates provided by the Department are in a subsequent fiscal year. This recommendation can be found in the original report and SECTION IV: PRIOR

RECOMMENDATIONS of this report.

CORE USER ACCESS CONTROLS

CURRENT REC. NO. 2017-019 PRIOR REC. NO. 2016-021 IMPLEMENTATION DATE A SEPTEMBER 2017 B SEPTEMBER 2017 C SEPTEMBER 2017


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DEPARTMENT OF HIGHER EDUCATION The Department of Higher Education was established under state statute [Section 24-1-114, C.R.S.] and includes all public higher education institutions in the State. It also includes the Auraria Higher Education Center; the Colorado Commission on Higher Education; the Colorado Student Loan Program, dba College Assist; CollegeInvest; History Colorado; and the Division of Private Occupational Schools. State public institutions of higher education are governed by 10 different boards. The governing boards and the schools they oversee are as follows:

BOARD OF REGENTS OF THE UNIVERSITY OF COLORADO University of Colorado Boulder University of Colorado Denver Anschutz Medical Campus University of Colorado Denver University of Colorado Colorado Springs

BOARD OF GOVERNORS OF THE COLORADO STATE UNIVERSITY

SYSTEM Colorado State University–Fort Collins Colorado State University–Pueblo Colorado State University–Global Campus

TRUSTEES OF THE UNIVERSITY OF NORTHERN COLORADO University of Northern Colorado

TRUSTEES OF THE COLORADO SCHOOL OF MINES Colorado School of Mines

STATE BOARD FOR COMMUNITY COLLEGES AND OCCUPATIONAL

EDUCATION Arapahoe Community College

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Colorado Northwestern Community College Community College of Aurora Community College of Denver Front Range Community College Lamar Community College Morgan Community College Northeastern Junior College Otero Junior College Pikes Peak Community College Pueblo Community College Red Rocks Community College Trinidad State Junior College

TRUSTEES OF ADAMS STATE UNIVERSITY Adams State University

TRUSTEES OF FORT LEWIS COLLEGE Fort Lewis College

TRUSTEES OF COLORADO MESA UNIVERSITY Colorado Mesa University

TRUSTEES OF METROPOLITAN STATE UNIVERSITY OF DENVER Metropolitan State University of Denver

TRUSTEES OF WESTERN STATE COLORADO UNIVERSITY Western State Colorado University

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ADAMS STATE UNIVERSITY The Board of Trustees of Adams State University is the governing board for Adams State University (University). The Board of Trustees has oversight and responsibility in the areas of finance, resources, academic programs, admissions, role and mission, and personnel policies. The Board consists of nine members appointed by the Governor to serve 4-year terms. Additionally, an elected member of the faculty of the University serves for a 2-year term and an elected member of the student body of the University serves for a 1-year term. The President of the University is responsible for providing leadership for the University and administering the policies and procedures of the Board of Trustees. The Board conducts its business at regular monthly meetings, all of which are open to the public. The University is a liberal arts university with graduate programs in teacher education, business, counseling, and art. Section 23-51-101, C.R.S., provides that the University shall be a general baccalaureate institution with moderately selective admission standards. The University is a regional educational provider approved to offer limited professional programs, Hispanic programs, undergraduate education degrees, masters level programs, Ph.D. level programs, and 2-year transfer programs with a community college role and mission, except for vocational education programs. Full-time-equivalent (FTE) students, faculty, and staff reported by the University for the last 3 fiscal years were as follows:

2015 2016 2017 Resident Students 1,776.1 1,825.7 1,798.3 Nonresident Students 609.4 657.3 720.6 TOTAL STUDENTS 2,385.5 2,483.0 2,518.9 Faculty FTE 180.4 184.7 181.7 Staff FTE 139.2 136.1 142.1 TOTAL STAFF AND FACULTY FTE 319.6 320.8 323.8

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The following comment was prepared by the public accounting firm of Wall, Smith, Bateman Inc., which performed the Fiscal Year 2017 audit work at Adams State University under contract with the Office of the State Auditor.

TREND OF DECLINING FINANCIAL CONDITION Adams State University is an institution of higher education of the State of Colorado, and is located in Alamosa, Colorado. The University’s student full-time-equivalent (FTE) for Fiscal Years 2011 through 2017 averaged 2,400 students, and 316 faculty and staff.


The purpose of our audit work was to analyze and identify the University's results of financial operations for Fiscal Year 2017 and financial trends over the last several years. Another purpose of our audit work was to review the University’s progress in implementing our Fiscal Year 2015 audit recommendation related to considering strategies for attracting and retaining students to improve enrollment, to reevaluate the University’s tuition and pricing policies, and to search for efficiencies in the University’s operations to minimize future losses. We analyzed the University's operating results, based on the audited financial statements, for Fiscal Years 2011 through 2017 as follows:

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FOR FISCAL

YEAR ENDED

JUNE 30,

INCREASE/(DECREASE) IN NET POSITION

STATE APPROPRIATION,

CAPITAL CONTRIBUTION


EXCLUDING STATE

APPROPRIATION, CAPITAL

CONTRIBUTION


EXCLUDING STATE APPROPRIATION, CAPITAL CONTRIBUTION

AND GASB 68 ADJUSTMENT

2017 $ (11,459,608) $ 5,448,671 $ (16,908,279) $ (4,971,859) ** 2016 (2,280,351) 2,203,440 (4,483,791) (3,400,297) ** 2015 6,007,728 13,039,450 (7,031,722) (6,098,066) ** 2014 3,696,942 7,759,043 (4,062,101) ***

2013 (4,958,974) 321,140 (5,280,114) ***

2012 (3,799,589) 17,400 (3,816,989) ***

2011 681,191 16,515 664,676 ***

** The decrease in net position includes the GASB No. 68-Accounting and Financial Reporting for Pensions adjustment for Fiscal Years 2017, 2016, and 2015 of $11,936,420, $1,083,494, and $933,656, respectively. Due to the significance of the GASB No. 68 adjustment, it is necessary to illustrate the net position without the effect of the adjustment for comparability to the prior years. The details of GASB No. 68 can be found in Note 11 to the financial statements. *** GASB No. 68 does not apply to these years.

EXHIBIT A. ADAMS STATE UNIVERSITY’S TRENDS

IN ACTUAL NET POSITION FISCAL YEARS 2011 THROUGH 2017

$(20,000,000)

$(15,000,000)

$(10,000,000)

$(5,000,000)

$-

$5,000,000

$10,000,000

2011 2012 2013 2014 2015 2016 2017

INCREASE/(DECREASE) IN NET

POSITION (INCLUDES STATE

APPROPRIATION, CAPITAL)


POSITION BEFORE STATE

APPROPRIATION, CAPITAL


POSITION BEFORE STATE

APPROPRIATION, CAPITAL AND

PENSION EXPENSE

FISCAL YEAR

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EXHIBIT B. COMPARISON OF REVENUE AND EXPENSES BEFORE STATE APPROPRIATION, CAPITAL CONTRIBUTIONS AND EXPENSE BEFORE

PENSION EXPENSE FISCAL YEARS 2011 THROUGH 2017

SOURCE: Adams State University’s audited financial statements.

HOW WERE RESULTS OF THE AUDIT WORK MEASURED?

The results of the audit work were measured considering sound business practices, which require revenue generated to exceed expenses to build a net position that will sustain the University in the event of a change in the economy, legislation, and funding.


We determined that the University's results of operations have significantly declined from Fiscal Year 2011 to Fiscal Year 2017. Specifically, we noted that, although the University has developed new strategies such as budget reductions, a guaranteed tuition rate to retain students, revamped the student orientation process and restructured debt to improve the financial condition, the trend of financial decline has continued.

FINANCIAL TRENDS: Our analysis of the net position for the period Fiscal Years 2011 through 2017 indicate negative trends in the University's

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

2011 2012 2013 2014 2015 2016 2017FISCAL YEAR

OPERATING REVENUE AND NONOPERATING REVENUE BEFORE STATE APPROPRIATION, CAPITAL CONTRIBUTION

OPERATING EXPENSE AND NONOPERATING EXPENSE BEFORE PENSION EXPENSE

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financial position. Specifically, as shown in Exhibit A above, a decrease in net position occurred during Fiscal Years 2012, 2013, 2016, and 2017. During Fiscal Years 2014 and 2015, the University’s net position increased; however without the appropriation for capital construction the net position would have significantly decreased. Also, as shown in Exhibit B above, the University’s expenses have increased at a more rapid pace than its revenue over the last six fiscal years. The trend in the decrease in net position and increase in expenses accelerated during Fiscal Year 2017 due to an $11 million GASB No. 68 pension expense adjustment. However, without taking that adjustment into consideration, the University is still continuing to operate in a loss position. More specifically, as shown in the table below, the tuition and fees, State of Colorado fee for service, and federal Pell grant revenue has not increased significantly and declined from Fiscal Year 2016 to Fiscal Year 2017.

FISCAL YEAR ENDED

TUITION AND FEES

STATE OF COLORADO

FEE FOR SERVICE

FEDERAL PELL REVENUE TOTAL

2017 $18,439,626 $ 11,545,522 $ 4,633,634 $ 34,618,782 2016 $19,210,454 $ 11,365,338 $ 4,636,811 $ 35,212,603 2015 $18,714,367 $ 9,946,663 $ 4,835,890 $ 33,496,920 2014 $18,463,301 $ 8,940,559 $ 5,126,682 $ 32,530,542 2013 $16,902,401 $ 8,375,066 $ 5,284,183 $ 30,561,650 2012 $15,523,672 $ 8,394,711 $ 6,215,410 $ 30,133,793 2011 $13,713,055 $ 10,262,730 $ 7,156,021 $ 31,131,806


Although the University has taken steps to consider strategies to improve enrollment, it hasn’t fully evaluated recruitment strategies, operational efficiencies, expense reductions, or alternative financing options. Additionally, the University has experienced expenses that have increased at a faster pace than the revenue increases. For example, the University has experienced over $102 million of capital construction projects since 2011, resulting in significant increases in depreciation, interest, and operation of plant expenses. On the other hand, the University has experienced diminishing Colorado fee for service revenue

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and Federal Pell grant funding. The combination of declining revenue and increasing expenses has caused a negative trend in the University's financial condition.


If the University’s current declining financial trend is not reversed, the University's financial condition will deteriorate and jeopardize the operations of the University.

CLASSIFICATION OF FINDING OTHER MATTER THIS FINDING APPLIES TO PRIOR YEAR AUDIT 1502F, RECOMMENDATION 1


Adams State University should continue to identify opportunities for revenue growth by considering new strategies in its recruitment efforts and by considering alternative avenues of financing. In addition, the University should search for efficiencies in its operations to decrease expenses and to minimize future losses.

RESPONSE

ADAMS STATE UNIVERSITY

AGREE. IMPLEMENTATION DATE: AUGUST 2019. Strategies implemented to increase enrollment and retention have not paid off to the extent needed. In August 2017, the Adams State Board of Trustees authorized the administration to prepare a contingency plan to right size the campus. The Board appointed a committee to work with administration to provide guidelines as to how the plan will be created. Criteria by which to evaluate programs have been developed. Administration is working to identify ways to increase operating cash

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flow using both cost cutting and strategies for additional revenue generation. The goal is to increase cash flow by $1 million a year for the next 3 years.

ACCOUNTING CONTROLS The University’s Accounting Department is responsible for all financial reporting, including the accurate and timely entry and approval of financial transactions in the University’s accounting system.


The purpose of the audit work was to assess the adequacy and effectiveness of the University’s Accounting Department’s internal controls over financial activities during Fiscal Year 2017. We reviewed the University’s Financial Management Manual (Guide), inquired of accounting department staff as to the existence of internal controls related to cash in bank, accounts receivable, revenue, capital assets, accounts payable, expenses, debt transactions and payroll financial activities. We performed a physical walkthrough of and tested internal controls over cash receipts, cash disbursements, tuition and fee billing, procurement cards, payroll and journal entries.


The Adams State University’s Financial Management Guide follows the Office of the State Controller’s (OSC) State Fiscal Rule 1-8 (Pre-audit Responsibility for Accounting Documents and Financial Transactions). The University’s Financial Management Guide specifies procedures for administering financial processes to be designed so that the duties of one employee provide a crosscheck on the work of one or more other

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employees. According to OSC’s State Fiscal Rule 1-8, the institutions of higher education “shall implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to state fiscal rules.” Examples of these internal controls would be updated policies and procedures, performing an effective secondary review, proper segregation of duties, maintaining supporting documentation, and periodic staff training. We measured our results against internal controls that should be designed to allow University’s staff, in the normal course of performing their assigned functions, to prevent or detect and correct, misstatements in a timely manner.


Our Fiscal Year 2017 audit work identified the following issues: The University’s accounting department lacked appropriate segregation of duty controls, along with inadequate monitoring and review controls over various accounting functions and transactions.

JOURNAL ENTRIES. 15 out of 20 (75 percent) Fiscal Year 2017 journal entries reviewed were created, posted and approved by the same individual. During Fiscal Year 2017, this individual also prepared the bank reconciliations.

BANK ACCOUNT RECONCILIATIONS. Bank reconciliations completed during Fiscal Year 2017 were prepared by one individual and were not reviewed by any other staff or supervisor. During the audit, we identified an error in the bank reconciliation between the University’s cash in banks and the cash with State Treasurer resulting in an adjusting entry totaling $638,779 to properly state the cash balances in the University’s general ledger. Additionally, we identified a second error in the cash with State Treasurer reconciliation which did not take into consideration the prior year unrealized gain, causing the cash with State Treasurer and unrealized interest income accounts to be overstated in the University’s general ledger by $100,554. Audit adjustments were

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proposed to correct the two errors however management determined they were not material to the financial statements and the adjustments were passed. Subsequent to year-end, correcting entries were recorded to correct the University’s general ledger.

ALLOWANCE FOR DOUBTFUL ACCOUNTS. The University’s net student

accounts receivable balance was overstated by approximately $451,000. Subsequently, we proposed an audit adjustment and the Department recorded the entry to correct the overstatement.


The University has not ensured that basic internal controls, including documented formal policies and procedures over various financial activities, have been put into practice. Specifically, the University has not adequately trained staff regarding existing policies and procedures in the Guide, including the importance of properly designed controls such as proper segregation of duties at the transaction level and secondary reviews, to ensure staff are aware of their responsibilities and can adequately perform their duties, In addition, the University’s accounting staff did not follow the Guide, which requires the accounting staff to review and re-calculate their collectability of students accounts receivable, and prepare a journal entry to record adjustments in bad debt expense and allowance for doubtful accounts.


Strong internal controls, such as utilization of written policies and procedures, effective segregation of duties, supervisory reviews, and staff training, aid in the reduction of errors and omissions as well as more timely detection and correction of errors. Accurate financial information is crucial to the University’s management and the Board of Trustees as well as outside users of the financial statements.

CLASSIFICATION OF FINDING MATERIAL WEAKNESS THIS FINDING DOES NOT APPLY TO A PRIOR YEAR RECOMMENDATION

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Adams State University should improve its internal controls over financial activities by:

A Ensuring that the University’s formal policies and procedures over all financial activities are put into practice.

B Ensuring proper segregation of duties is present at the transactional and reconciliation level, and a secondary review is conducted over all transactions and bank reconciliations.

C Providing adequate training to staff over the effective

implementation of policies and procedures. D Following the procedures in accordance with the University’s

Financial Management Manual to assess the collectability of student accounts receivable and adjust the allowance for doubtful accounts based on the assessment.

RESPONSE

ADAMS STATE UNIVERSITY

AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

Adams State University will improve its internal controls over financial activities by:

A Focusing on the University's formal policies and procedures and providing the staff training to ensure the policies and procedures over all financial activities are put into practice.

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B Ensuring the appropriate segregation of duties is in place and a

secondary review is conducted over all transactions and bank reconciliations. The University's accounting department is staffed with five positions, including the Controller position. The Controller has been with the University for thirteen months as of Fiscal Year Ended 2017. During those thirteen months, the university accounting department experienced position turnover of 80% and 100% of FTE. The significant turnover combined with the limited number of accounting positions resulted in certain positions having to do many duties temporarily and made it difficult to maintain a strong system of internal control. As the accounting department is now staffed, it will be possible to reinstate an appropriate segregation of duties and a secondary review during Fiscal Year 2018.

C Training accounting department staff over the effective

implementation of current policies and procedures. D Following the procedures in accordance with the University’s

Financial Management Manual to assess the collectability of student accounts receivable and adjust the allowance for doubtful accounts based on the assessment.

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AURARIA HIGHER EDUCATION CENTER The board of directors of the Auraria Higher Education Center (Center) is a corporate body created by the State of Colorado. The authority under which the Center operates is Article 70 of Title 23, C.R.S. Its mission is to plan, manage, and operate the physical plant, facilities, buildings, and grounds of the Auraria Campus. The Auraria Campus houses Metropolitan State University of Denver (MSU Denver), the University of Colorado Denver (CU Denver), and the Community College of Denver (CCD) (the constituent institutions). The Center operates shared facilities on the Auraria Campus that, in addition to classrooms and offices, include the Auraria Book Center; the Tivoli Student Union; the Health, Physical Education, and Recreation Facility; the Auraria Early Learning Center; and various parking facilities. The Center provides a number of shared student and administrative services to the constituent institutions. The Center’s board of directors consists of nine voting members and two nonvoting members. Three of the voting members are appointed by the Governor of the State of Colorado. In addition, the governing boards of each of the three constituent institutions appoint a voting member, and the president or chief executive officer of each of the constituent institutions also serves as a voting member. The nonvoting members are appointed by the students and faculties of the constituent institutions. The following comments were prepared by the public accounting firm of KPMG LLP which performed the Fiscal Year 2017 audit work at the Auraria Higher Education Center under contract with the Office of the State Auditor.

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COMPLIANCE WITH ACCOUNTING STANDARDS The Center’s Accounting Services Department (Department) is responsible for preparing the Center’s basic financial statements (Financial Statements) as required by Colorado Revised Statutes (Section 24-30-204(1), C.R.S.). The Department is also responsible for ensuring that the information systems used for recording the Center’s financial activities, including expenditures and revenues, are functioning appropriately and that reports are available to assist staff in the Center’s various divisions in monitoring their own financial activity. The Department, which reports to the assistant vice president of Business Services and chief financial officer, has six staff members including the controller, accounting manager, financial systems and payroll manager, and three accounting technicians. On July 1, 2016, the Center implemented a new general ledger system, MIP Fund Accounting (MIP), replacing its legacy system, Fundware, which had been in place since 2008. All daily accounting functions were processed through MIP in fiscal year 2017 except for payroll, which continued to be processed in Fundware. Payroll is scheduled to migrate to MIP on January 1, 2018.


The purpose of the audit work was to determine whether the Center’s Financial Statements were fairly presented, in all material respects, in conformity with generally accepted accounting principles (GAAP) as of June 30, 2017, which includes statements issued by the Government

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Accounting Standards Board (GASB). We interviewed staff at the Center and performed detailed tests of account balances.


We used the following criteria to determine if the Center was in compliance with accounting standards:

For states and local governments, GASB establishes GAAP through the issuance of GASB Statements. For example, the following statements are applicable to the Center:

► GASB Statement No. 34, Basic Financial Statements for State

and Local Governments, and GASB Statement No. 35, Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34.

o Paragraph 19 of GASB Statement No. 34 states that capital

assets includes land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

► GASB Statement No. 68, Accounting and Financial Reporting

for Pensions—an amendment of GASB Statement No. 27, GASB Statement No. 34, Basic Financial Statements for State and Local Governments.

o Paragraph 48 of GASB 68 states that a liability should be

recognized for the employer’s proportionate share of the collective net pension liability, measured as of a date (measurement date) no earlier than the end of the employer’s prior fiscal year, consistently applied from period to period.

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CENTER ACCRUAL POLICY. According to the Center’s Fiscal Year 2017

Accrual Policy, fiscal year 2017 invoices received between July 18, 2017 and July 31, 2017 were to be manually accrued using a June 30, 2017 date in order to feed to the State’s financial accounting system, the Colorado Operations Resource Engine (CORE), prior to CORE’s accounting close on August 4, 2017. The policy further required that fiscal year 2017 accounts payable invoices received after the cutoff date (July 31) be logged each week through August 31, 2017. From this log, Center staff were to determine whether or not the invoices should be accrued for based on materiality. The Center’s policy states that invoices exceeding $500,000 received after the cut off are to be reviewed to determine if an accrual should be recorded post-period 13 close, taking into account deadlines and the effect recording the accrual will have on state exhibits already submitted to the Office of the State Controller (OSC).

UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE, STANDARDS

FOR INTERNAL CONTROL IN THE FEDERAL GOVERNMENT. Principle 10, Design Control Activities. Management should design control activities to achieve the objective and respond to risk. Management designs control activities in response to the entity’s objectives and risk to achieve an effective internal control system. Control activities are the policies, procedures, techniques, and mechanisms that enforce management’s directives to achieve the entity’s objectives and address related risks. As part of the control environment component, management defines responsibilities, assigns them to key roles, and delegates authority to achieve the entity’s objectives. As part of the risk assessment component, management identifies the risks related to the entity and its objectives, including its service organizations, the entity’s risk tolerance, and risk responses. Management designs control activities to fulfill defined responsibilities and address identified risk responses.


We identified errors in the Center’s accounting processes as follows:

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ERRORS IN PENSION CALCULATIONS. We determined that Center staff

made errors totaling $15,942,000 when calculating and posting pension entries at fiscal year-end. Center staff initiated journal entries to record the Center’s net pension liability using OSC templates and information from the Colorado Public Employees Retirement Association (PERA). While the journal entries were reviewed by the financial systems and payroll manager, they contained a number of errors and did not agree to underlying information provided by PERA. The Center reversed all of the original pension entries and posted correcting entries. The net impact of all correcting entries posted by the Center were as follows:

ACCOUNT AMOUNT Deferred Outflow – Pension Contributions $ 1,470,986 Deferred Outflow – Pension Proportionate Share $ 778,976 Deferred Outflow – Pension Experience $ 804,800 Deferred Outflow – Pension Investments $ 4,302,117 Net Pension Liability $ 1,405,689 Deferred Inflow – Pension Changes in Assumptions $ 639,283 Deferred Inflow – Pension Proportionate Share $ 2,024,808 Pension Expense $ 4,515,912

LACK OF CASH RECONCILIATIONS. The Center failed to reconcile cash accounts in an accurate and timely manner, including comparing cash in the State’s Treasury Department in CORE to the Center’s records. Specifically, as of fiscal year-end, Center staff had not prepared monthly reconciliations for March through June 2017 and the following accounts showed unreconciled differences at June 30, 2017:

ACCOUNT UNRECONCILED DIFFERENCE AS OF JUNE 30, 2017

Bookstore Credit Card $ 594,281 Treasury Cash $ 1,096,389 Interest $ 3,532,335

ERRORS IN DUE TO/FROM OTHER ACCOUNTS. During the audit based on our questions in cash reconciliations, the Center identified that it did not properly record transactions in accounts representing amounts due to and/or due from Center funds, which resulted in cash reconciliation differences identified above totaling $5 million. The Center recorded adjustments to correct the balances after it identified the errors based on our inquiries.

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ERRORS IN ACCOUNTING FOR CAPITAL ASSETS. We found the

following errors in the Center’s recording of capital assets:

► $707,000 of asset purchases with useful lives greater than one year were incorrectly expensed instead of capitalized.

► Construction in process totaling $757,000 was recorded twice.

LACK OF MIP SYSTEM REPORTING CAPABILITIES OF ACCOUNTS

PAYABLE. The Center was not able to obtain or provide a detailed report containing fiscal year 2017 accounts payable transactions from MIP. In order to complete the audit, the Center manually prepared a list of invoices making up accounts payable balances.

FAILURE TO RECORD ACCOUNTS PAYABLE. The Center failed to

identify and quantify $526,000 in invoices that were received subsequent to year-end, but prior to July 17, that related to fiscal year 2017 that should have been recorded as accounts payable at June 30, 2017.

LACK OF CONSISTENCY BETWEEN ACCRUAL POLICY AND PROCEDURES. Center staff told us that they review all invoices received after the cutoff date, instead of invoices over $500,000, which is the threshold outlined in the Center’s accrual policy. As a result, the Center is not adhering to its written policy. In addition, the Center does not maintain evidence of all invoices reviewed on a log and its assessment of the materiality of accruals that have been not been recorded.

To assess the reasonableness of the written policy, we evaluated the Center’s invoices received after the cut off and found a limited number above $500,000. However, we found multiple invoices between $100,000 and $500,000 that would accumulate to a material amount and may not be evaluated by the Center if the policy was followed as written and those invoices represented expenses related to fiscal year 2017.

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WHY DID THESE PROBLEM OCCUR?

The Center does not have written policies and procedures for many of its business processes and year-end closing activities. Specifically, the Center lacks policies on pension, capital assets, monthly reconciliations, and year-end closing activities. The Center also dedicated significant resources to the MIP implementation during fiscal year 2017, which resulted in staff resources being focused on MIP implementation issues instead of core accounting processes. Further, the Center failed to appropriately train accounting staff on the proper recording of entries for certain accounts such as pensions and how to prepare and review reconciliations. In addition, MIP has certain system limitations that were not fully considered by the Center. For example, MIP lacks account detail for accounts payable and does not automate the capitalization of fixed assets, both of which were available in the legacy system. Instead, Center staff manually prepared a detail listing of accounts payable and manually reviewed invoices recorded in MIP expense accounts to determine if the expense should be capitalized. These internal control weaknesses were compounded by the fact that the Center had turnover of three Department staff during fiscal year 2017 and year-end close. As a result, the Center had difficulties in the adherence to generally accepted accounting standards when preparing its Financial Statements.


Accurate financial reporting and consistent application of GASB standards is critical to ensure the Center’s Financial Statements are fairly stated. Further, having strong internal control processes such as reconciliations, system reports, and documented procedures are important to ensure timely completion of financial reporting. In addition, the errors we identified through our audit resulted in delays in the Center’s finalization of its Financial Statements.

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CLASSIFICATION OF FINDING MATERIAL WEAKNESS



The Auraria Higher Education Center (Center) should ensure compliance with relevant accounting standards by:

A Developing, documenting, and implementing policies and procedures to record pension liability balances.

B Increasing training for staff creating and approving journal entries for pension liability balances and new staff to ensure an understanding of the accounting policies and procedures.

C Developing, documenting, and implementing policies and

procedures to reconcile cash accounts, including Treasury cash and due to/from other accounts, on a monthly basis.

D Developing, documenting, and implementing policies and

procedures to ensure assets are properly capitalized, construction in progress balances are reviewed for existence, and capital assets are supported by appropriate documentation.

E Working with the MIP consultant to develop reports in MIP that

provide detailed information of accounts payable and implementing a process to reconcile these reports to the general ledger.

F Updating the accrual policy to determine an appropriate threshold for

evaluating invoices received after close that should be accrued and consistently applying the policy.

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RESPONSE

AURARIA HIGHER EDUCATION CENTER


The AHEC Controller will establish and document the various steps taken to prepare the annual pension liability journal entry, including the source of AHEC’s annual pension obligation (PERA) and corresponding references to the revised pension amortization template prepared during the audit.

B AGREE. IMPLEMENTATION DATE: MAY 2018.

AHEC will hold a training session, to include the controller, accounting manager, director of Business Operations, and the CFO, to ensure a thorough understanding of the accounting policies and procedures around the annual pension liability journal entry.

C AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

It has been a standing practice that bank reconciliations are done on a monthly basis. However, during FY 2016–17, with the implementation to MIP and significant staffing shortages throughout the year, the agency fell behind on the monthly bank reconciliations. To date, bank reconciliations have been completed for most agency bank accounts through November 30, 2017; however, several are unreconciled through November 30, 2017. All bank accounts will be reconciled and current as of February 28, 2018 and will continue to be completed on a monthly basis moving forward provided sufficient staffing levels. The due to/due from account has been reconciled through December 31, 2017 and will be reconciled monthly moving forward. Treasury cash will be reconciled on a monthly basis effective February 1, 2018 and moving forward.

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D AGREE. IMPLEMENTATION DATE: MARCH 2018.

AHEC does currently have fixed asset policies and procedures that we will review and update as needed. We believe the errors discovered during the audit were once again the result of the MIP implementation and understanding of the new system, staffing shortages and related time constraints, and training of new staff members. Every effort will be made to ensure that assets are properly capitalized, construction-in-progress balances are reviewed for existence, and capital assets are supported by appropriate documentation during the FY 2017–18.

E AGREE. IMPLEMENTATION DATE: JUNE 2018.

AHEC will continue to work with the MIP consultant to develop reports in MIP that provide detailed information of accounts payable and implementing a process to reconcile these reports to the general ledger. However, if a solution is not available, AHEC will take steps to create a spreadsheet to log all accounts payable dated prior to June 30 but paid in the new fiscal year to provide the necessary support required by the auditors.

F AGREE. IMPLEMENTATION DATE: APRIL 2018.

AHEC will update the accrual policy to provide an appropriate threshold for evaluating invoices received after close that should be accrued and consistently applying the policy.

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NON-COMPLIANCE WITH STATUTORY REPORTING REQUIREMENTS AND CONTROLS OVER JOURNAL ENTRIES The Center’s Accounting Services Department is responsible for preparing the Basic Financial Statements (Financial Statements) as required by Colorado Revised Statutes (C.R.S), Section 24-30-204(1). Accounting Services is also responsible for ensuring that the systems used for recording the Center’s financial activities are functioning appropriately. Accounting Services, which reports to the Assistant Vice President of Business Services and Chief Financial Officer, has six staff including the controller, accounting manager, financial systems and payroll manager, and three accounting technicians. On July 1, 2016, the Center implemented a new general ledger system, MIP Fund Accounting (MIP), replacing its legacy system, Fundware, which had been in place since 2008. All daily accounting functions were processed through MIP in Fiscal Year 2017 except for payroll, which continued to be processed in Fundware. To record all transactions in MIP, journal entries are initiated, authorized, and recorded, through both user actions and automated system processes. Each journal entry must go through a three-step process. First, the journal entry is created in MIP by an authorized accounting staff. Accounting staff do not have access in MIP to approve and post a journal entry; however accounting managers have this access. Next, the journal entry is reviewed by either the controller, the accounting manager, or the financial systems and payroll manager. At

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that time, the reviewer approves the entry by signing and dating a hard copy of the entry and attaches documentation supporting the purpose, amount, period, and general ledger account. Finally, the reviewer posts the journal entry to MIP. In Fiscal Year 2017, Center staff recorded approximately $2.6 billion of activity into MIP through journal entries. The Colorado Operations Resource Engine (CORE) is the State of Colorado’s financial accounting system. The Center provides summarized information from MIP into CORE through an automated interface. In addition, the Center prepares and provides formalized reports, or exhibits, to the Office of the State Controller (OSC) to aid the OSC in compiling information to prepare the State’s financial statements. Specifically, the OSC aggregates the financial information with similar data from other departments to prepare the statewide financial statements.


The purpose of the audit work was to determine if the Center was in compliance with its financial reporting responsibilities defined in statute during Fiscal Year 2017, including whether the Center had adequate internal controls in place over journal entry preparation and approval. As part of our audit testwork, we interviewed Center staff on their accounting policies, procedures, and processes and reviewed and performed testing related to relevant documents including statutory reporting requirements; and OSC communications and guidance, including the OSC prepared Fiscal Year 2017 Procedures Manual, exhibits, and exhibit instructions. We also obtained a listing of all journal entries posted to MIP during Fiscal Year 2017 and reviewed documentation related to the conversion of ending balances in Fundware to opening balances in MIP to determine if beginning balances in Fiscal Year 2017 were accurate.

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We used the following criteria to determine if the Center was in compliance with financial reporting requirements and had adequate controls over journal entries:

State statute [Section 24-30-204(3), C.R.S.] requires that the State’s accounting records be closed no later than 35 days after the end of the fiscal year, which was August 4, 2017, for Fiscal Year 2017. As of this date, all adjusted revenue, expenditures, and expense accounts shall be closed into CORE in order to divide the financial details of the state into comparable periods.

State statute [Section 24-30-204(1), C.R.S.] requires that financial statements for the fiscal year be submitted by each department to the State Controller no later than August 25. Statute allows the OSC to grant up to a 20-day extension to departments; the OSC granted a 14-day extension for Fiscal Year 2017, which revised the financial statement submission deadline to September 8.

The OSC Fiscal Procedures Manual, Chapter 1, Section 4, Opening

and Closing Calendar, states a successful close is contingent upon departments completing tasks timely and accurately. The OSC provided a Fiscal Year 2017 closing calendar, which initially required department/institution financial statements to be submitted to the OSC along with the Exhibit J, Financial Statement

Reconciliation (Exhibit J), by August 25, 2017; however, as noted previously, the OSC grated a 14-day extension to departments, which revised the financial statement and Exhibit J due date to September 8.

The OSC Fiscal Procedures Manual, Chapter 3, Section 4, Financial

Statements, requires departments or institutions that are required or choose to prepare separately issued financial statements to submit an Exhibit J, Financial Statement Reconciliation to the OSC. The Exhibit

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J is used for the following: (1) to reconcile the institution’s trial balance per CORE to the institution’s financial statements, (2) to provide assurance to the State Controller that institution financial statements properly accumulate CORE accounts in the format of the State’s Comprehensive Annual Financial Report financial statement line items, (3) as a basis for institution compliance with the statutory requirement to obtain the State Controller’s examination and approval of all financial statements and reports of state government prior to publication, and (4) to document compliance with statute [Section 24-30-204(1), C.R.S.] requiring statements be submitted to the State Controller no later than August 25, with a 14-day extension.

The OSC Fiscal Procedures Manual, Chapter 3, Section 4, Financial

Statements, requires departments or institutions to submit an Exhibit V1, Higher Education Cash Flow Statement – Supplemental

Information (Exhibit V1), to the OSC. Because AHEC and other higher education institutions feed summarized transactions to CORE, the OSC does not have access to transaction detail needed to convert the indirect method cash flow to the direct-method format, as required by the Governmental Accounting Standards Board. The Exhibit V1 is used by the OSC to provide the information necessary for conversion and to disclose non-cash transactions. The OSC’s Fiscal Year 2017 due date for the Exhibit V1 was August 25, with a 14-day extension.

Professional auditing standards, AU-C 240.31, Consideration of

Fraud in a Financial Statement Audit, notes that, “Management is in a unique position to perpetrate fraud because of management's ability to manipulate accounting records and prepare fraudulent financial statements by overriding controls that otherwise appear to be operating effectively. Although the level of risk of management override of controls will vary from entity to entity, the risk is, nevertheless, present in all entities. To address such risk, management should have controls surrounding journal entries, including standard journal entries, nonstandard journal entries used to record non-recurring, unusual transactions or adjustments, and other adjustments made during the financial statement closing

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process, and include any anti-fraud controls over the risk of management override of controls over journal entries and other adjustments.” Such controls should include segregation of duties between any individual who can prepare a journal entry and any individual who can approve and/or post the journal entry.


For Fiscal Year 2017, the Center did not prepare and submit its Financial Statements and OSC exhibits in accordance with timeframes established by statutes and did not ensure that strong controls were in place related to the creation and approval of journal entries as follows:

THE CENTER DID NOT MEET THE STATUTORY DEADLINES TO CLOSE

THE ACCOUNTING RECORDS AND TO PROVIDE FINANCIAL

STATEMENTS TO THE OSC. The Center made a number of

adjustments to its financial statements based on the audit work performed. As a result of these adjustments, significant challenges with its MIP implementation, and resource constraints, the Center did not close its accounting records and submit its Financial Statements to the OSC by the required August 4 and September 8 due dates. The Center closed its accounting records on September 14, or 40 days late, and submitted its Financial Statements to the OSC on November 3, 2017, or 56 days late.

THE CENTER DID NOT MEET THE OSC’S RECONCILIATION

REQUIREMENTS BETWEEN THE CENTER’S FINANCIAL STATEMENTS

AND CORE. The Center had significant challenges and delays

reconciling its financial statements and CORE and, as a result, did not provide the OSC a fully reconciled Exhibit J. During preparation of the Exhibit J, the Center identified differences between its financial statements and CORE that required research and adjustments to CORE. Center staff initially noted net differences related to the Statement of Net Position and the Statement of Revenue, Expenses, and Changes in Net Position of $7,131,594 and $3,697,100, respectively. The Center made adjustments to CORE to

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reconcile certain accounts (reconciled difference column below) but also had unreconciled differences as presented in the table below.

FINANCIAL STATEMENT

CAPTION

RECONCILED DIFFERENCE

UNRECONCILED DIFFERENCE

TOTAL DIFFERENCE

Assets $(3,152,080) $(1,785,372) $(4,937,452) Liabilities 1,605,562 495,449 2,101,011 Net position 1,546,518 (1,289,923) 2,836,441 TOTAL (96,876) 5,388,221 5,485,097 Revenue 2,778,379 1,713,196 4,491,575 Expenses (693,488) (128,302) (821,790) TOTAL 2,084,891 1,584,894 3,669,785

After significant research, on January 11, 2018, or 125 days after the OSC’s due date, the Center determined it was unable to identify the cause of the unreconciled differences noted in the table above and presented to the OSC a balancing entry to reconcile the two systems.

THE CENTER DID NOT MEET THE DEADLINE TO PROVIDE CERTAIN

OTHER INFORMATION TO THE OSC. The Center did not provide the

Exhibit V1, Higher Education Cash Flow Statement – Supplemental

Information, to the OSC until November 21, 2017, or 74 days after the submission deadline.

THE CENTER LACKED CONTROLS SURROUNDING THE CONVERSION OF

DATA IN MIP. The Center did not timely reconcile the Fiscal Year

2017 beginning balances entered into MIP to the Fiscal Year 2016 ending balances in Fundware. Center staff took more than six months to reconcile opening balances, which delayed the preparation of the Center’s Financial Statements and the audit. The Center began reconciling MIP and Fundware in March 2017, after implementation of MIP began. It was not able to fully reconcile the beginning balances until the end of September 2017. As part of its reconciliation of the beginning and ending balances, the Center made adjustments to properly reflect the beginning balance for net assets, or fund balance, totaling $7 million.

FOUR MIP USERS ARE ABLE TO BOTH CREATE AND APPROVE THE SAME

JOURNAL ENTRY. We identified 240 journal entries totaling $49

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million that were created and posted by the same individual. We subsequently reviewed a sample of 31 of the 240 entries totaling $38 million and found the entries were for a valid business purpose and supported by appropriate documentation including the amount, period, and general ledger accounts.

JOURNAL ENTRIES WERE NOT REVIEWED IN ACCORDANCE WITH

CENTER POLICY. We reviewed a sample of 31 journal entries that were created and posted by the same user and found that 17 of 31 (59 percent) of the entries did not contain evidence of review, such as a reviewer signature on the hard copy document.


The Center failed to ensure that it had adequate accounting processes and procedures in place subsequent to the implementation of MIP during Fiscal Year 2017 and after fiscal year-end related to financial reporting. First, Center staff reported that they dedicated significant resources to the MIP implementation, which did not allow time for proper training on MIP and OSC reporting requirements and deadlines and did not allow sufficient time to focus on core accounting processes and procedures, including reconciliations. Second, the Center had turnover in four Accounting Services staff during Fiscal Year 2017 and year-end close, which created a significant workload for the Controller and other accounting staff and directly contributed to continued delays in the completion of the Center’s Financial Statements and submission of OSC exhibits. Third, the Center had significant challenges reconciling MIP and CORE, including errors in the feed of summarized information from MIP to CORE and the failure of the Center’s external consultant to provide a working, automated reconciliation of MIP and CORE. In addition, the Center did not begin working on a manual reconciliation of MIP and CORE until October 2017. Fourth, the Center did not adequately consider internal controls within and related to MIP prior to the system’s implementation. Specifically,

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the Center failed to formally address required segregation of duties controls within the system, the Center did not develop formal, documented policies and procedures over journal entries, Center staff reported that they did not follow the Center’s policies for manual review of journal entries due to resource constraints during the fiscal year, and while the Center has an unwritten policy requiring manual sign-off of journal entries to address the segregation of duties risk in MIP noted above, it does not have a formalized policy requiring the sign-offs or a quality assurance process to ensure manual sign-offs are occurring.


By not having adequate controls, such as segregation of duties, over information input into MIP, the Center is at risk that transactions may not be accurate or supported, due to error or fraud. The Center’s failure to reconcile its information systems in a timely manner and inability to close its accounting records for the fiscal year and prepare OSC exhibits timely resulted in additional work and costs to be incurred by the Center and the OSC. In addition, the issues caused delays in the State’s completion of its financial statements and increases the risk that the State’s and/or the Center’s financial statements will be materially misstated.



The Auraria Higher Education Center (Center) should strengthen its internal controls over financial reporting to ensure compliance with statutory reporting requirements by: A Evaluating Accounting Services resources to ensure staffing is

commensurate with workload and that staff are properly trained on

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the MIP system and financial reporting processes, and Office of the State Controller requirements, including deadlines.

B Developing, documenting, and implementing policies and procedures to timely reconcile MIP and the Colorado Operations Resource Engine (CORE).

C Addressing system challenges preventing the timely reconciliation of

CORE and MIP. Specifically, the Center should work with its consultant to investigate and correct feed errors between MIP and CORE and complete the automated reconciliation.

D Documenting difficulties encountered in the MIP implementation to

identify areas to improve for future system implementations. E Evaluating system capabilities to not allow the same user to create and

post the same journal entry and implementing the controls, as applicable. F Implementing formal documented policies and procedures regarding

requirements for reviews of journal entries, including requirements for supervisory reviews and hard copy sign-offs and comparisons of all entries posted in MIP to the manual journal entry sign off, and training staff on the policies.

RESPONSE


A AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

The Center’s Chief Executive Officer authorized the addition of one new full time equivalent (FTE), the Director of Business Operations, who will oversee the agency budget and all accounting and financial reporting activities. The Controller will report directly to this new position and the Director of Business Operations will oversee the annual audit and assist the Controller with all year end close and

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financial reporting responsibilities. This new position has been filled and the new employee will begin their duties effective January 22, 2018. In addition, another position in Accounting Services will be upgraded from .50 FTE to a full-time FTE in February 2018.

B AGREE. IMPLEMENTATION DATE: MARCH 2018.

The Controller will develop, document and implement policies and procedures to ensure that MIP and CORE are reconciled on a monthly basis. For FY 2017-18, MIP and CORE will be reconciled through December 31, 2017 by March 31, 2018 and subsequent months will be reconciled on a monthly basis to ensure all variances are identified and addressed to ensure the timely completion and submission of the Exhibit J for FY 2017-18.

C AGREE. IMPLEMENTATION DATE: MARCH 2018.

The monthly reconciliation of MIP and CORE is heavily contingent upon the proper functioning of the automated reconciliation program in MIP that was designed by the system implementation consultant but was not finalized and available to the Center until July 2017. The accurate and correct feeding of data from MIP to CORE is also a critical component. Therefore, the Center will work with our consultant to ensure the feed from MIP to CORE is working properly and investigate and correct any feed errors that are identified. In addition, the Center will work with our consultant to correct any issues identified with the automated reconciliation program to ensure the timely completion of the monthly reconciliation of MIP to CORE.


The Center will document any difficulties encountered in the MIP implementation to identify areas to improve future system implementations.

E AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

In the Center's old financial system, users were given the rights to create and post journal entries, but the system would not allow a

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user to both create and post a journal entry. Unfortunately, MIP does not prevent a user from both creating and posting a journal entry. While employees were instructed to never create and post the same journal entry, the system did not prevent them from doing so. Therefore, effective February 1, 2018, no users will be given rights to create and post journal entries. Those employees delegated transaction approval authority will only have the right to post journal entries but never to create a journal entry and those employees who create journal entries will never have the ability to post journal entries.

F AGREE. IMPLEMENTATION DATE: APRIL 2018.

The Controller will review and update all existing policies and procedures regarding requirements for reviews of journal entries, including requirements for supervisory reviews, and hard copy sign-offs and comparisons of all entries posted in MIP to the manual journal entry sign off, and ensure that accounting staff are properly trained and fully understand the requirements of the policy.

MIP FUND ACCOUNTING GENERAL INFORMATION TECHNOLOGY CONTROLS Government Auditing Standards allow for information that is considered sensitive in nature, such as detailed information related to information technology system security, to be issued through a separate “classified or limited use” report because of the potential damage that could be caused by the misuse of this information. We consider the specific technical details of this finding to be sensitive in nature and not appropriate for public disclosure. Therefore, the following finding has been provided to the Center in a separate confidential memorandum.

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MIP is a vendor-developed, software system hosted by the Center. MIP is password protected and access is controlled by rights granted by the information technology department, after first being reviewed and approved by the controller. Program changes, including patches and fixes, are provided by the vendor and the Center tests and implements the changes.


The purpose of our audit work was to determine whether the Center had appropriate information technology general controls (IT controls) in place over MIP during Fiscal Year 2017, related to account management and change management. We conducted staff interviews and reviewed documentation to obtain an understanding of the relevant MIP IT processes and controls.


We measured the results of our audit work against the National Institute of Standards and Technology (NIST), which is one of the primary standards bodies used by governments for their information security policy framework.


We identified problems with the overall IT controls within MIP for account management and change management.


The Center has not dedicated staff resources to develop and implement

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adequate IT controls related to account management and change management.


These problems matter because the Center is responsible for the information contained in MIP and ensuring that appropriate account management and change management controls are in place and operating effectively to reduce the risk of unauthorized access and changes to the system are made to the system.



The Auraria Higher Education Center (the Center) should prioritize staff time to improve information technology controls to safeguard information contained in MIP by:

A Developing, documenting, and implementing IT policies and procedures, including those related to system account management and change management.

B Ensuring compliance with the National Institute of Standards and Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding.

C Formalizing account management procedures, as well as

documenting and retaining evidence to mitigate the specific related problems noted in the confidential finding.

D Ensuring compliance with the National Institute of Standards and

Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding.

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E Ensuring compliance with the National Institute of Standards and

Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding.

F Developing, documenting, and implementing program change

controls to mitigate the specific related problems noted in the confidential finding.

RESPONSE



The AHEC IT director will explore IT best practices and continue to develop, document, and implement written IT policies and procedures to ensure safeguards around account management and change management.

B AGREE. IMPLEMENTATION DATE: JANUARY 2018.

AHEC will ensure compliance with the National Institute of Standards and Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding.


AHEC will formalize account management procedures, as well as documenting and retaining evidence to mitigate the specific related problems noted in the confidential finding.



E AGREE. IMPLEMENTATION DATE: JANUARY 2018.

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F AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

AHEC will develop, document, and implement program change controls to mitigate the specific related problems noted in the confidential finding.

CORE ACCESS MANAGEMENT The Colorado Operations Resource Engine (CORE) is the State of Colorado’s accounting system. The Center provides summarized information to CORE through an automated interface with its MIP Fund Accounting (MIP) system. The Office of the State Controller (OSC) is responsible for aggregating this financial information with similar data from other departments to prepare the statewide financial statements.


The purpose of our audit work was to determine whether only authorized individuals within the Center had access to CORE during the period of review, whether CORE access was removed in a timely manner for terminated employees, and whether the Center was performing periodic access reviews. We evaluated whether CORE access was removed in a timely manner for terminated employees and whether only authorized individuals within the Center had access to CORE during the period of review. We conducted staff interviews and reviewed documentation to obtain an understanding of CORE user access policies and procedures. We reviewed CORE user access and compared the access to a listing of terminated employees.

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The OSC has developed procedures which apply to all State departments and outline the requirements for managing employee access to CORE. The Center is responsible for determining and monitoring its staff’s access to CORE, including ensuring that access is disabled when a user no longer works for the department. Specifically, when a user no longer works for the department, CORE User Access Procedure Number SWF.PO.01 (Procedure) requires that, “Each cabinet must disable access for any user who has terminated employment with a department. Access should be disabled immediately, to the extent possible.” In this instance, “cabinet” is referring to management at the Center. In May 2017, the procedure was updated to require departments to disable access for any user who has terminated employment with their department as soon as possible, and at least, by the end of the same calendar month or by the 15th of the following calendar month when the employee’s last day falls within the last 10 days of the month. As our testing involved terminations that occurred prior to the May 2017 updated procedures and based on auditor judgment, we used a threshold of 5 business days of employment termination for determining whether a user account was disabled “immediately, to the extent possible.” In addition, the procedure states that “departments are required to periodically reconcile lists of terminated employees with CORE users to ensure all terminated employees have been disabled in CORE.”


The Center did not ensure its CORE user access was disabled “immediately, to the extent possible,” when employees were terminated or left employment with the Center during fiscal year 2017. We identified five terminated employees with CORE access for which the Center failed to disable this access within five days of employment

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termination. The following table presents the employee’s termination date, but we found access had not been disabled as of the date of our audit work in July 2017.

TERMINATION DATE NUMBER OF MONTHS AFTER TERMINATION (APPROXIMATED)*

December 2, 2016 7 months April 21, 2016 15 months November 30, 2016 8 months October 26, 2015 21 months January 25, 2017 6 months * Number of months calculated from termination date to July 2017, which was the date of field work. The Center terminated access after identification of the exceptions.

Based on our additional testing, we determined that none of these employees had made any edits in CORE subsequent to the date of termination. In addition, the employee’s network access was removed immediately upon termination. Once network access is removed, an employee is not able to access CORE except through a location that has CORE on their server. In such circumstances, the employee would have access to CORE even though the network access was terminated. In addition, the Center does not review CORE user access on a periodic basis to ensure access is appropriate or disabled for terminated employees.


The Center does not have formal, documented procedures in place to ensure it is in compliance with the OSC’s CORE procedures related to CORE user account management, including disabling staff access immediately upon termination and performing access reviews for terminated staff.


These problems matter because the Center is responsible for the information contained in CORE and ensuring that staff who need access to CORE have appropriate access. By not disabling access upon termination and not performing periodic access reviews, the Center is at risk of users inappropriately accessing and modifying data, including confidential information, in CORE, which could impact the overall data reliability at it relates to financial reporting.

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CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY



The Auraria Higher Education Center (Center) should improve information technology controls to safeguard information contained in CORE by developing, documenting, and implementing procedures for: A Disabling CORE user access in a timely manner for employees that

leave the Center.

B Periodically reconciling CORE access for all staff to ensure that access is disabled appropriately for terminated employees.

RESPONSE



Employees of AHEC log in to CORE through Zscaler, using the same user ID given to access AHEC’s network. Upon an employee’s termination, AHEC’s IT department immediately disables the employee’s user ID in Active Directory, which is the only method of accessing the network (including Zscaler). Access was disabled immediately at AHEC but not within CORE. On July 28, 2017, the controller disabled all terminated employees that were still active in CORE. The practice of disabling user access timely was immediately implemented with the next employee who left AHEC on September 29, 2017, whose CORE access was disabled on October 2, 2017.

B AGREE. IMPLEMENTATION DATE: JULY 2017.

The controller reconciled CORE access for all staff on July 28, 2017

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7

when all terminated employees were disabled. A review of all users by the controller was again performed when employees leaving AHEC were disabled in CORE on October 2, 2017 and December 22, 2017. There are currently 13 active CORE users for AHEC. The controller will continue to reconcile and sign off on CORE access for all staff whenever a user is enabled or disabled in CORE and on a monthly basis.

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DEPARTMENT OF LABOR AND EMPLOYMENT The Colorado Department of Labor and Employment (Department or CDLE) is responsible for ensuring compliance with various regulations, performing certain safety inspections, and administration of various programs. The principal programs the Department administers are Colorado’s Unemployment Insurance program, Colorado’s Workers’ Compensation program, workforce development programs, and the Vocational Rehabilitation program. In Fiscal Year 2017, the Department was appropriated approximately $243.6 million in federal and state funds, and 1,280 full-time-equivalent (FTE) staff. The following charts show the appropriations by funding source within the Department for Fiscal Year 2017.

DEPARTMENT OF LABOR AND EMPLOYMENT FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)


CASH FUNDS

$71.0

GENERAL FUNDS

$20.7

REAPPROPRIATED

FUNDS

$9.4

FEDERAL FUNDS

$142.5

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7 DEPARTMENT OF LABOR AND EMPLOYMENT FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS


We identified three overall areas in which the Department could make improvements to its operations—all related to information technology controls. The first two comments were prepared by the public accounting firm of Anton Collins Mitchell LLP, which performed Fiscal Year 2017 audit work at the Department of Labor and Employment under contract with the Office of the State Auditor.

CORE USER ACCOUNT MANAGEMENT CONTROLS The Colorado Operations Resource Engine (CORE) system was implemented by the State at the start of Fiscal Year 2015 to function as the State’s accounting system. The Department of Personnel & Administration’s Office of the State Controller (OSC) developed policies which apply to all state departments outlining the requirements

DIVISION OF

UNEMPLOYMENT

INSURANCE

484

DIVISION OF

EMPLOYMENT

AND TRAINING

217

DIVISION OF

WORKERS’ COMPENSATION

111

EXECUTIVE

DIRECTOR’SOFFICE

110

OTHER

124

DIVISION OF

VOCATIONAL

REHABILITATION

234

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for regulating employee access to the system. Each department is responsible for determining and monitoring its staff’s access to CORE, including ensuring that access is disabled when a user no longer works for the Department. During Fiscal Year 2017, the Department had 345 staff with access to CORE.


The purpose of our audit work was to determine whether the Department had sufficient internal controls in place to ensure that CORE access was appropriate and only authorized individuals within the Department had access during Fiscal Year 2017. We interviewed Department staff and performed procedures to test the Department’s internal controls over CORE account management. Specifically, we requested and reviewed the Department’s CORE account management procedures, which included procedures for disabling CORE user access and conducting periodic CORE user access reviews. We obtained a list of terminated Department employees during Fiscal Year 2017, in which 16 terminated employees were identified that had access to CORE. We then applied procedures to determine whether the Department disabled those users’ CORE access in accordance with CORE account management procedures. Additionally, we reviewed the list of CORE user access and determined whether periodic system access reviews were performed by the Department by obtaining the reviewed files.


The OSC has established statewide procedures pertaining to user access for CORE. Specifically, when a user’s access is no longer determined necessary or appropriate, CORE User Access Procedure Number SWF.PO.01 (OSC Procedure) requires that:

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7 “…departments must disable access for any user who has terminated employment with a department. Access should be disabled as soon as possible.” This OSC Procedure was updated in May 2017 to further clarify the timing of termination, by requiring accounts to be disabled “by the end of the same calendar month or by the 15th of the following calendar month when the employee’s last day falls within the last 10 days of the month.” Although the OSC Procedure was not updated until May 2017, based on auditor judgment, we used the same timeframe, starting from the date of termination, for determining whether a user account was disabled in accordance with OSC procedures.

“…departments are responsible for ensuring that users in their department do not have access to multiple user IDs. Access to one of the accounts should be disabled immediately, to the extent possible, when a duplicate user ID has been identified.” Any individual with multiple user IDs was considered a violation of the OSC Procedure.

“…departments are required to periodically reconcile lists of

terminated employees with CORE users to ensure all terminated employees have been disabled in CORE.”

The Department has also established its own written procedure requiring the finance division to review reports of terminated employees on a monthly basis and reconcile that listing to user access reports, to ensure that access was disabled for terminated employees. In addition, the Department also established an annual review of all user access to CORE, which was completed in June 2017. The Department’s procedures require the Deputy Controller in the General Accounting Unit to reconcile terminated employees to an active list of CORE users on a monthly basis.

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We identified problems with the Department’s CORE account management internal controls.

THE DEPARTMENT DID NOT ENSURE COMPLIANCE WITH OSC AND

DEPARTMENT PROCEDURES IN APPROPRIATELY DISABLING CORE

ACCESS FOR TERMINATED EMPLOYEES DURING FISCAL YEAR 2017. We found that for four of the 16 terminated employees (25 percent), the Department failed to disable the employee’s CORE access within the OSC Procedure’s established timeframes. Specifically, Department staff disabled access for one employee 64 days after termination and for the remaining three terminated employees, access was not disabled until 225 to 348 days after termination, when we notified Department staff that CORE access was still active in October 2017.

MULTIPLE USER IDS WERE IDENTIFIED FOR TWO ACCOUNTS. We

identified that two of the 345 (less than 1 percent) employees retained multiple CORE user IDs. The second user IDs were created when the employees transferred to the Department from another state department during the fiscal year. One individual had multiple user IDs for 540 days and the other individual had multiple user IDs for 384 days, until the second user IDs were disabled when we notified Department staff in October 2017.


The Department does not have sufficient processes in place to ensure that it is in compliance with the OSC’s CORE User Access Procedure, or its own internal procedures. Although the Department has documented procedures to reconcile the terminated listing of employees to active CORE users monthly, in addition to an annual review of all employees with user access, the Department lacks an effective review process that is sufficient to identify user access issues, including users that have been terminated and users with multiple user IDs.

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7 WHY DO THESE PROBLEMS MATTER?

The Department is responsible for the information contained in CORE and ensuring that access to CORE is appropriately provisioned and deprovisioned. By not monitoring CORE access and ensuring access is appropriate and disabled in a timely manner, the State is at risk of users inappropriately accessing and modifying data, including confidential information, in the system. Additionally, by not adequately monitoring for individuals with multiple user IDs, the State is at risk that these individuals could access or make changes to data in CORE under both IDs, which may provide inappropriate or conflicting access privileges.



The Department of Labor and Employment (Department) should strengthen its account management internal controls over the Colorado Operations Resource Engine (CORE) system by implementing an effective review process to ensure that access to the system is appropriate, including reviewing for terminated users and current users with multiple IDs to disable such access in a timely manner in accordance with departmental procedures and Office of the State Controller’s requirements.

RESPONSE DEPARTMENT OF LABOR AND

EMPLOYMENT

AGREE. IMPLEMENTATION DATE: FEBRUARY 2018. The Department has refined and documented its procedures related to

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CORE access. In addition to regular reviews of the Office of the State Controller's (OSC) SEC-001-User Security and Workflow Information by Department report, procedures were established in late 2016 to obtain a monthly list of terminated employees from CPPS to identify users no longer with the Department. However some terminations were still missed due to human error. As a result, procedures were updated to require two individuals to review the terminations report. In late 2017 the department halted its practice of creating a new user ID without confirmation that the former ID has been disabled and implemented a review of the OSC SEC-011 Security Compliance Audit Report. In February 2018, the review frequency for terminated employees increased to twice a month to ensure compliance with OSC policy. These procedures will ensure that access to the system is appropriate, and that access is disabled for terminated users and current users with multiple IDs in a timely manner, in accordance with departmental procedures and OSC requirements.

CUBS, CATS, AND CLEAR INFORMATION SECURITY Government Auditing Standards allow for information that is considered sensitive in nature, such as detailed information related to information technology system security, to be issued through a separate “classified or limited use” report because of the potential damage that could be caused by the misuse of this information. We consider the specific technical details of this finding to be sensitive in nature and not appropriate for public disclosure. Therefore, the details of the following finding have been provided to the Department and the Governor’s Office of Information Technology (OIT), where appropriate, in a separate, confidential memorandum. The Department is responsible for the administration of the State’s Unemployment Insurance program. As part of the administration of this program, the Department utilizes three systems: Colorado Unemployment Benefits System (CUBS), Colorado Automated Tax

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7 System (CATS), and the Colorado Labor and Employment Applicant Resource (CLEAR). CUBS is utilized to track unemployment benefit claims related to the Unemployment Insurance program. CATS is utilized to track unemployment insurance premium payments made by employers. Both CUBS and CATS store Federal Tax Information (FTI) and are subject to the Internal Revenue Services’ (IRS) regulations, specifically Publication 1075, which sets forth guidelines for protecting FTI. CLEAR is used to capture and report grant financial information for the Unemployment Insurance program and the Workforce Centers, which are satellite offices where unemployment benefits and services can be accessed. These systems interface with the Colorado Operations Resource Engine (CORE), the State’s accounting system. The Department is the business owner of these systems. The Department is a Governor’s Office of Information Technology (OIT) supported agency. Generally, Colorado Information Security Policies (Security Policies) define the detailed requirements for the Department’s systems, such as requirements over user account management. Responsibility for the reliability and availability of the CUBS and CATS systems is shared between the Department and OIT. The Department is responsible for the CLEAR system, as it is vendor managed. The responsibilities for the systems are described as follows:

The Department is responsible for conducting periodic user access reviews of the application users within all three systems wherein access rights granted to users are reviewed for appropriate access based on job responsibilities.

OIT, acting as the information technology service provider (service provider) for the CUBS and CATS system, provides primary logical access support, in which OIT staff are responsible for user access management, password management and physical security of the facilities that house the systems. OIT is also responsible for making its staff aware of policies including Security Policies, issued by OIT.

Mythics, an outside vendor, is primarily responsible for the CLEAR

application support, including server management, database

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monitoring, application monitoring, patch management, and functional support and troubleshooting. Mythics, through oversight from the Department, is required to follow Colorado Information Security Policies (Security Policies).

CUBS and CATS are legacy systems that have been in use since the 1980s. In March 2018, the Department will go live with the implementation of the Unemployment Insurance systems modernization project to update the current systems (CUBS and CATS), in which it is applying a phased approach to implementation, with full implementation expected by December 2019. As part of the modernization project, the Department has been reviewing current policies and procedures to identify and address issues. Additionally, the Department is updating current policies in conjunction with the modernization process.


We reviewed and tested IT general controls relating to the CUBS, CATS, and CLEAR systems and information security by interviewing relevant staff, reviewing policies and procedures, analyzing agency-provided and system-generated reporting and information, and analyzing system configuration files. We then tested the information for compliance with Security Policies, OIT Cyber Policies, IRS Publication 1075, and Department policies, as applicable. OIT Cyber Policies are policies developed by OIT for those IT services it provides to the state agencies, in this case the services it provides to the Department for CUBS and CATS. Our audit work was designed to determine whether the IT control activities related to CUBS, CATS, and CLEAR information security, individually or in combination with others were in place, properly designed, and operating effectively to prevent, or detect and correct, material misstatements in financial transactions, account balances or disclosures relating to the Department’s State Unemployment Insurance program during Fiscal Year 2017.

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7 WHAT PROBLEMS DID THE AUDIT WORK IDENTIFY AND HOW WERE THE RESULTS OF THE AUDIT WORK MEASURED?

We identified a number of problems related to the CUBS, CATS, and CLEAR systems, which identified that both the Department and OIT are not in compliance with Security Policies, OIT Cyber Policies, and IRS Publication 1075. Specifically, we found problems in the areas of safeguarding data backups, account management practices and system configurations, and system event logs.


The Department and OIT do not have adequate processes in place to ensure that the CUBS, CATS, and CLEAR systems are in in compliance with Security Cyber Policies, and IRS Publication 1075.


In combination, the problems identified increase the risks of system compromise and inappropriate access to the systems, which could adversely impact the confidentiality, integrity, and availability of the data contained within the systems. Ultimately, if information security processes and controls are not appropriately managed and do not comply with Security and Cyber Policies and IRS Publication 1075, this could adversely impact the State’s ability to conduct unemployment insurance operations and related financial reporting in an effective, efficient, and reliable manner.


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The Department of Labor and Employment (Department) should work with the Governor’s Office of Information Technology (OIT), and the CLEAR vendor, as applicable, to improve internal controls over the Colorado Unemployment Benefits System (CUBS), Colorado Automated Tax System (CATS), and the Colorado Labor and Employment Applicant Resource (CLEAR) by: A Developing and establishing adequate processes to comply with Security

and OIT Cyber Policies and IRS Publication 1075, as applicable.

B Implementing appropriate procedures to mitigate the specific problems noted in the confidential finding related to safeguarding data backups.

C Reconfiguring system settings and refining practices to mitigate the specific

problems noted in the confidential finding related to account management. D Implementing appropriate procedures to mitigate the specific problems

noted in the confidential finding relating to CLEAR system event logs. E Ensuring that these issues are addressed in the Unemployment

Insurance systems modernization project.

RESPONSE DEPARTMENT OF LABOR AND

EMPLOYMENT

A AGREE. IMPLEMENTATION DATE: JUNE 2018. The Department of Labor and Employment will work with the Governor’s Office of Information Technology (OIT) and the CLEAR vendor, as applicable, to develop and establish adequate processes over the CUBS, CATS, and CLEAR systems to comply

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7 with Security and OIT Cyber Policies and IRS Publication 1075.

B AGREE. IMPLEMENTATION DATE: JUNE 2018. The Department of Labor and Employment will work with the CLEAR vendor, as applicable, to implement appropriate procedures to mitigate the specific problems noted in the confidential finding related to safeguarding data backups.

C AGREE. IMPLEMENTATION DATE: JUNE 2018. The Department of Labor and Employment will work with the Governor’s Office of Information Technology (OIT), and the CLEAR vendor, as applicable, to reconfigure system settings and refine practices to mitigate the specific problems noted in the confidential finding related to account management.

D AGREE. IMPLEMENTATION DATE: JUNE 2018.

The Department of Labor and Employment will work with the Governor’s Office of Information Technology (OIT), and the CLEAR vendor, as applicable, to implement appropriate procedures to mitigate the specific problems noted in the confidential finding relating to CLEAR system event logs.

E AGREE. IMPLEMENTATION DATE: DECEMBER 2019.

The Department of Labor and Employment will work with the Governor’s Office of Information Technology (OIT), as applicable, to ensure that the issues noted in the confidential finding are addressed in the Unemployment Insurance systems modernization project.


The Governor’s Office of Information Technology (OIT) should work with the Department of Labor and Employment to improve internal

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controls over the Colorado Unemployment Benefits System (CUBS), Colorado Automated Tax System (CATS), and the Colorado Labor and Employment Applicant Resource (CLEAR) by:

A Developing and establishing adequate processes to comply with Security and OIT Cyber Policies, and IRS Publication 1075.

B Reconfiguring system settings and refining practices to mitigate the specific problems noted in the confidential finding related to account management.

RESPONSE GOVERNOR’S OFFICE OF INFORMATION

TECHNOLOGY


The Governor's Office of Information Technology agrees with the finding to assist the Department with establishing adequate processes to comply with Security and OIT Cyber polices and IRS Publication 1075.


The Governor's Office of Information Technology agrees with the finding of reconfiguring system settings and refining practices to mitigate the specific problems noted in the confidential finding related to account management for CUBS, CATS and CLEAR systems.

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COLORADO UNEMPLOYMENT BENEFIT AND AUTOMATED TAX INFORMATION SYSTEMS CUBS and CATS are used to process unemployment benefits and collect unemployment taxes. Through CUBS, in Fiscal Year 2017, the Department disbursed approximately $487 billion in unemployment insurance benefits to eligible individuals. Through CATS, in Fiscal Year 2017, the Department collected approximately $679 million in employer payments for unemployment insurance. CATS is also used to process employer tax reports and refunds for overpayments. The Department and OIT are responsible for designing and implementing IT controls over CUBS and CATS. Both the Department and OIT are working with a vendor to modernize the systems, slated to go live in December 2018.


The purpose of our audit work was to determine the Department’s progress with implementing our Fiscal Year 2012 recommendation, which originated in Fiscal Year 2009, related to capturing, maintaining, retaining, and reviewing system logs for CUBS and CATS. The Department partially agreed to implement this recommendation by December 2016, indicating that the Department would not be able to investigate anomalous activity as there were no system differences between a regular and fraudulent transaction. The Department

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indicated that the transaction differentiation and internal security issues would be addressed by the system replacement project. We performed our audit work by interviewing Department staff.


We measured the results of the audit work against the Colorado Information Security Policies (Security Policies or Policy). These Security Policies are issued by OIT’s Office of Information Security. According to the 2011 Security Policies in place at the time of our prior audit recommendation [P-CISP-007, Systems and Application Security

Operations], state agencies are required to, at minimum, monitor for anomalous activities. Agencies are further required to enable logging on all critical systems; retain logs for a period of a least 1 year; and [P-

CISP-008, Access Controls] record successful and failed access attempts on all systems. The Security Policies were updated in February 2017, in which the current Policy states [P-CISP 003, Audit and Accountability] that OIT, as the IT Service Provider, shall review and analyze information system audit records for inappropriate activity; implement logging, monitoring and reporting capabilities; and retain audit records for 1 year or longer. We also measured the results of the audit work against the OIT Cyber Policies, which are policies developed by OIT for those IT services it provides to the state agencies. Cyber Policy 104 [Audit and

Accountability] states that OIT shall review and analyze information system audit records quarterly for inappropriate activity; implement logging, monitoring and reporting capabilities; and retain audit records for 1 year or as required by applicable state and federal laws.

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7 WHAT PROBLEM DID THE AUDIT WORK IDENTIFY?

We found that the Department has not implemented our Fiscal Year 2012 CUBS and CATS recommendation to ensure that the systems are capturing, maintaining, and retaining audit logs and that those logs are being reviewed for anomalous activities, as required by Security Policies. Therefore, CUBS and CATS has been missing these critical components for at least 8 years based on our prior recommendations.


Department staff reported that the original system replacement, the WyCAN consortium project, which we were told would have addressed the internal security issue by the Department’s original implementation date of December 2016, was terminated and replaced by the Unemployment Insurance (UI) Modernization project in late 2015. The termination was due to concerns with the completion of the project’s deliverables and the uncertainty of whether or not the WyCAN consortium project overall would be completed on time. Department staff also indicated that the UI Modernization project is jointly owned with OIT, and that, as of August 2017, the vendor is working with the Department and OIT on the project scope, which will include audit logging infrastructure.


In combination, these deficiencies increase the risk of not being able to detect system compromises and threaten the confidentiality, integrity, and availability of CUBS and CATS or the data within these systems. In turn, these risks could adversely impact the accuracy and completeness of financial reporting information produced by the system.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATIONS 2016-081, 2015-057,

2014-073, 2013-75, AND 2012-52

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The Colorado Department of Labor and Employment should work with the Governor’s Office of Information Technology to ensure compliance with Colorado Information Security Policies and improve information technology general controls over the Colorado Unemployment Benefits System and Colorado Automated Tax System by ensuring that audit logging is designed, built, implemented, and operational as part of the Unemployment Insurance Modernization project.

RESPONSE

DEPARTMENT OF LABOR AND EMPLOYMENT

AGREE. IMPLEMENTATION DATE: DECEMBER 2019. CUBS and CATS system is a deprecated mainframe system. These technologies and the design principles at the time of development did not create detailed logs within the system. It is not cost effective or possible to enhance the deprecated code; however, CDLE is currently working with the Governor’s Office of Information Technology on a project that will incrementally improve logging. The Unemployment Insurance Modernization solution is expected to be implemented by December 2019. CDLE’s security and compliance consultant has reviewed the system architecture, entity-relationship diagrams, and data model and has determined that the system can meet the security, privacy, and logging needs of CDLE. The hosting infrastructure has to be configured to capture the necessary logs.

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Once the Unemployment Insurance Modernization project is implemented and operational, the Governor’s Office of Information Technology (OIT) should ensure that logging, monitoring, and reporting capabilities are in place; logs are reviewed and analyzed for inappropriate activity; and audit records are retained in accordance with applicable security requirements as agreed upon with the Department of Labor and Employment and in compliance with Colorado Information Security and OIT Cyber Policies.

RESPONSE

OFFICE OF INFORMATION TECHNOLOGY

AGREE. IMPLEMENTATION DATE: DECEMBER 2019. The CUBS and CATS system and the hosting infrastructure, must create, analyze, & retain such logs for at least 7 years that is dictated by IRS 1075 (Rev. 11-2016) requirement “9.3.3.10 Audit Record Retention (AU-11) - The agency must retain audit records for the events identified in Sec. 9.3.3.2, Audit Events (AU-2) for 7 years to provide support for after-the-fact investigations of security incidents & to meet regulatory & agency information retention requirements. Logs must be maintained securely, encrypted, with access controls and non-repudiation. Logs, in the event of a breach or criminal activity, can be evidence if integrity is properly maintained. The centralized collection must be able to correlate the events through different criteria, at a minimum to include; user, transaction, & data item(s). Additionally, logs should be maintained for 1 year in native format & logs over 1 year old in a compressed format, as well as being accessible within 48 hrs.

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CDLE has been working with OIT to create a tiered compliant logging framework. The logs should collect user identification and actions, events, event attributes, error codes, status, correlated system date & time & other items that are relative to a specific device such as source and destination IP. OIT will develop an instructions coupled with training for CDLE’s identified personnel to demonstrate log analysis and areas of concern. These logs will be monitored by sending monthly reports to CDLE for management review.

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DEPARTMENT OF NATURAL RESOURCES The Department of Natural Resources (Department) is responsible for developing, protecting, and enhancing Colorado’s natural resources for the use and enjoyment of present and future residents and visitors. The Department comprises the following divisions: the Executive Director’s Office, including the Colorado Avalanche Information Center; the Division of Reclamation, Mining, and Safety; the Oil and Gas Conservation Commission; the State Board of Land Commissioners; the Division of Parks and Wildlife; the Colorado Water Conservation Board; and the Water Resources Division. In Fiscal Year 2017, the Department was appropriated a total of over $266.0 million in federal, state, and cash funds and 1,463 full-time-equivalent (FTE) staff. The following charts show the appropriations by funding source and FTE staff by major areas, respectively, within the Department for Fiscal Year 2017.

DEPARTMENT OF NATURAL RESOURCES FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)


GENERAL FUND

$28.7

CASH FUNDS

$203.0

REAPPROPRIATED

FUNDS $7.7

FEDERAL FUNDS

$26.6

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7 DEPARTMENT OF NATURAL RESOURCES FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS

SOURCE: Joint Budget Committee Fiscal Year 2017-18 Appropriations Report. We identified one overall area in which the Department could make improvements to its operations related to financial controls. The following comment was prepared by the public accounting firm of CliftonLarsenAllen LLP, which performed the Fiscal Year 2017 audit work at the Department of Natural Resources under contract with the Office of the State Auditor.

REMOVAL OF USER ACCESS OF TERMINATED EMPLOYEES The State’s accounting system, Colorado Operations Resource Engine (CORE), was implemented by the State at the start of Fiscal Year 2015. The Department of Personnel & Administration’s Office of the State Controller (OSC) developed policies which apply to all state departments outlining the requirements for regulating employee access to the system. Each department is responsible for determining and

EXECUTIVEDIRECTOR'S OFFICE

52

DIVISION OFRECLAMATION,

MINING, AND SAFETY68

OIL AND GASCONSERVATION

COMMISSION110

STATE BOARD OFLAND

COMMISSIONERS41

DIVISION OF PARKSAND WILDLIFE

887

WATER RESOURCESDIVISION

259

WATERCONSERVATION

BOARD46

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monitoring its staff’s access to CORE, including ensuring that access is disabled in a timely manner when a user no longer works for the department. Employees can only access CORE from a computer that is connected to the State’s network.


Our procedures were designed to determine whether the Department has internal controls in place to ensure that only authorized individuals within the Department had access to CORE and general network access during Fiscal Year 2017. In addition, we determined whether the Department implemented, as agreed to, our Fiscal Year 2016 recommendation related to (a) developing a process to disable CORE user access and general network access in a timely manner and (b) establishing and implementing a process to reconcile terminated employees to CORE access status for all staff on a periodic basis. We performed inquiries with Department staff and reviewed CORE access procedures issued by the OSC. In addition, we identified 31 terminated employees who had access to CORE, as well as general network access during Fiscal Year 2017. Specifically, we selected a sample of 10 terminated employees with this access to CORE and compared each employee’s date of termination and the date CORE access was removed.


The OSC User Access Procedure Numbers SWF.PO.01 V2.0 (Procedure V2.0) and SWF.PO.01 V5.0 (Procedure V5.0) state, “Each cabinet must disable access for any user who has terminated employment with a department. Access should be disabled immediately, to the extent possible.” In this case, cabinet is referring to management at the Department. Based on our knowledge of the Department and its

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7 processes, 5 days from the date of employment termination was determined as a reasonable amount of time for the Department to terminate user access, consistent with Procedure V2.0. Procedure V5.0 was utilized for a sample of employees terminated after May 12, 2017, to determine whether access was removed in a timely manner, since this policy went into effect after this date. Procedure V5.0 states, “Access should be disabled as soon as possible, and at least, by the end of the same calendar month or by the 15th of the following calendar month when the employee’s last day falls within the last 10 days of the month.” Additionally, Procedures V2.0 and V5.0 state, “Departments are required to periodically reconcile lists of terminated employees with CORE users to ensure all terminated employees have been disabled in CORE.” We would expect to see periodic reviews of CORE user access by the Department throughout the fiscal year.


We found that the Department did not implement the Fiscal Year 2016 recommendation and did not comply with CORE User Access Procedures for disabling CORE user access. We found that six out of 10 individuals (60 percent) terminated prior to May 12, 2017, and subject to Procedure V2.0, had access removed between 14 to 90 days after termination. Based on our discussions with Department staff, we noted that staff only perform an annual review of CORE user access rather than periodic reviews throughout the year. We also noted, through review of 17 of 31 employees terminated prior to May 12, 2017, and having an active status within CORE, that seven of these employees (41 percent) had their status disabled by the date of our testing, but beyond the established 5 days from their termination date, as required under Procedure V2.0. Additionally, nine of the 17 employees (53 percent) terminated after May 12, 2017, had their status disabled after the 15th day of the subsequent month, or after the last day of the same month of termination, as required under Procedure

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V5.0. The remaining one employee of the 17 (6 percent) still had an active status in CORE as of the end of our interim procedures in July 2017, and should have been disabled as well. We also reviewed general network access for all 17 employees, noting six of 17 (35 percent) still had an active status as of the beginning of November 2017, and seven of 17 (41 percent) had access removed between 19 and 446 days after termination. Only four of 17 had access removed appropriately within 5 days of termination.


Through discussion with the Department, staff noted it is difficult to comply with Procedures V2.0 and V5.0 as many of their employees are decentralized and located in remote parts of the State. In addition, staff stated that obtaining the information from the field offices generally takes longer than the number of days described in the procedures above. Additionally, the Department does not have written procedures in place that require current CORE users’ access be reconciled with a listing of terminated employees on a periodic basis, as required by the OSC’s User Access Procedures.


The Department is responsible for the reliability of the information contained in CORE and ensuring that staff have appropriate access to the system. By not monitoring CORE access and ensuring access is appropriate and disabled in a timely manner, the State is at risk of users inappropriately accessing and modifying data, including confidential data, in the system.


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7


The Department of Natural Resources should safeguard information contained in the Colorado Operations Resource Engine (CORE) by:

A Monitoring the termination processes between centralized and decentralized offices throughout the State to ensure terminated employees with network and CORE access are removed in a timely manner to comply with CORE User Access Procedures.

B Establishing and implementing formal procedures to reconcile

terminated employees to CORE access status for all staff on a periodic basis to ensure that access is disabled for former staff.

RESPONSE

DEPARTMENT OF NATURAL RESOURCES


The Department of Natural Resources is in the process of revising and implementing an improved employee separation process, which will be initiated by the employee’s supervisor and will include notification for disabling Network and CORE security access. In addition, the Accounting and Human Resource offices will meet at least twice a month to review pending retirements and separations, to ensure the CORE access is disabled.


The Department will also develop, document and implement a process to periodically compare active employee listings from payroll to CORE security reports to ensure assess is disabled for

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former employees. We will work with OIT to determine if the reports can be cross-checked with OIT’s reports for active users.

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DEPARTMENT OF PERSONNEL & ADMINISTRATION The primary function of the Department of Personnel & Administration (Department) is to support the business needs of the Executive Branch of state government. The Department administers the classified personnel system, which includes 34,000 full-time-equivalent (FTE) employees across the State (excluding the Department of Higher Education), and provides general support for state departments. The Department includes the following divisions and offices:

Executive Director’s Office Division of Central Services Division of Accounts and Control Division of Human Resources Office of Administrative Courts Constitutionally Independent Entities Division, including the State

Personnel Board

The Department was appropriated total funds of approximately $192.4 million and 422 FTE staff for Fiscal Year 2017. Approximately 7 percent of the funding was from general funds, 9 percent was from cash funds, and 84 percent was from reappropriated funds. Reappropriated funds are provided by sources including, but not limited to, vehicle and building rentals; copying, printing, graphic design, and mail services; and user fees from state agencies for the administration of the State’s selection, classification, and compensation programs. The following charts show appropriations by funding source and FTE staff, by major areas, respectively, within the Department for Fiscal Year 2017.

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7 DEPARTMENT OF PERSONNEL & ADMINISTRATION FISCAL YEAR 2017 APPROPRIATIONS

BY FUNDING SOURCE (IN MILLIONS)


DEPARTMENT OF PERSONNEL & ADMINISTRATION FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS



The Office of the State Controller (OSC) is located within the Department’s Division of Accounts and Control. The OSC is responsible for managing the financial affairs of the State of Colorado, which includes management of the State’s payroll system, payment processing, the preparation of the State’s financial statements, and ensuring compliance with specific federal reporting requirements. As part of fulfilling this

Executive Director's

Office49 Division of

Human Resources

47

Constitutionally Independent

Entities5

Central Services180

Division of Accounts and

Control96

Administrative Courts

45

CASH

FUNDS

$16.9GENERAL

FUNDS

$13.1

REAPPROPRIATED

FUNDS

$162.4

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responsibility, the OSC is the functional business owner of the State’s accounting system, the Colorado Operations Resource Engine (CORE), and the State’s payroll system, the Colorado Personnel Payroll System (CPPS). As part of being the functional business owner of these systems, the OSC is responsible for providing guidance to the various state departments on the use of these systems, overseeing certain access and information security requirements of these systems, and ensuring that the systems are working in the way they are intended. We identified eight overall areas in which the OSC could make improvements to its operations—four related to financial controls, and four related to information technology controls.

COMPLIANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 68 The OSC is responsible for the preparation of the State’s Comprehensive Annual Financial Report (Report) which includes preparing the financial statements in compliance with Generally Accepted Accounting Principles (GAAP). The State follows the standards established by the Governmental Accounting Standards Board (GASB). The State implemented GASB Statement No. 68, Accounting and Financial Reporting for Pensions—an amendment of

GASB statement No. 27 (GASB 68), during Fiscal Year 2015. GASB 68 was intended to improve financial reporting of pensions and requires the State to record its proportionate share of the Colorado Public Employees’ Retirement Association’s (PERA) defined benefit plan obligations, with the most significant being the net pension liability, on the State’s financial statements. The net pension liability is determined

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7 by an actuary as the projected amount needed to pay benefits to retirees over their lifetimes, less the resources available to pay those benefits. GASB 68 also requires the State to provide further details in the Report note disclosures that accompany the financial statements, such as a description of the pension benefits provided, changes recognized throughout the year, and details of specific pension balances.

The OSC also provides guidance to state departments that issue their own separate financial statements, including higher education institutions. For example, the OSC provides the departments with a standardized chart of accounts specific to GASB 68 for the required adjustments and sample disclosures to be used in order to report information in accordance with the GASB. The information provided by the OSC for GASB 68 reporting is complex and includes calculations representing changes in the state departments’ and institutions’ proportionate share of PERA’s net pension liability, differences in expected and actual results, annual contributions, and pension expense. Most state departments and higher education institutions report salary information to PERA as separate employer departments, and the OSC then uses that information to reflect pension amounts in the State’s financial statements. The OSC implemented a process for calculating GASB 68 during Fiscal Year 2015 and 2016. During Fiscal Year 2017, the OSC revised that process and recalculated the Fiscal Year 2015 and 2016 balances, making adjustments to pension-related accounts during Fiscal Year 2017.


The purpose of the audit work was to determine whether the State’s Fiscal Year 2017 financial statements are fairly presented, in all material respects, in conformity with GAAP, which includes compliance with applicable GASB standards. The purpose of our audit work also included following up on our Fiscal Year 2016 audit recommendation related to the State’s implementation of GASB 68. Specifically, we found during that audit that the OSC’s

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processes and procedures were not sufficient to ensure compliance with all the elements required by the GASB and the accuracy of the calculations. The OSC agreed with this recommendation and stated that they planned to revise procedures by September 2017 to ensure the net pension liability related to GASB 68 was complete and accurate. As part of our current year audit, we performed audit testwork related to the OSC’s continued implementation of the requirements prescribed by GASB 68, and reviewed the OSC’s processes for determining the total amount of the State’s net pension liability and related annual adjustments to record on the State’s financial statements.


The GASB establishes generally accepted accounting principles for state and local governments through the issuance of GASB statements. The GASB provides implementation guides for local governments that provide examples for complicated issues such as GASB 68. PERA also provided examples of annual accounting entries, reconciliations, and financial statement note disclosures to assist all member local governments, including the State, in complying with the complex requirements of GASB 68.


During our audit testwork for the Fiscal Year 2017 audit, we identified several problems with the OSC’s processes related to the continuing implementation, annual adjustments, and financial statement note disclosures required by GASB 68, as noted below:

ERRORS IN CALCULATIONS. As part of the annual adjustments required to record the State’s net pension liability, the OSC allocated the balances to various departments and funds included in the State’s financial statements. However, due in part to errors in the OSC’s formulas and calculations, the OSC revised the underlying

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7 calculations to provide eight different versions to departments, higher education institutions, and the Office of the State Auditor between August 2017 and January 2018. For example, one of the more significant corrections resulting from a formula error adjusted Fiscal Year 2017 pension contributions by approximately $14 million. Another formula error correction resulted in a $2 million adjustment between funds for one department.

CORRECTIONS RELATED TO PRIOR YEAR BALANCES. The OSC made current year adjustments to pension expense based on errors identified in prior year pension related balances. As a result, pension expense was understated in the current year by $30 million, and overstated by the same amount in prior years.

UNTIMELY GUIDANCE TO DEPARTMENTS AND HIGHER EDUCATION

INSTITUTIONS. The OSC indicated to departments and higher education institutions in May 2017 that they would provide GASB 68 calculations by mid-August 2017. They provided a first draft of the calculations at the end of August, but then provided corrected versions to various departments and higher education institutions in September, October, November, and December. As a result, some departments and higher education institutions that issued their own separate financial statements in December 2017 were unable to use the OSC’s calculations as a checkpoint or guidance to support their own calculations.

LACK OF SUPPORT FOR FINANCIAL STATEMENT DISCLOSURES. The OSC

did not finalize complete and accurate note disclosures that described required GASB 68 pension information, including related supporting documentation, until January 17, 2018. The OSC completed the initial draft of the basic financial statements which specifically excluded updated GASB 68 pension disclosure information on September 20, 2017. Although the OSC produced three updated versions of the financial statements in October 2017 through January 2018, none of the updated versions included accurate pension note disclosures and supporting documentation that reconciled the disclosures to the underlying accounting records until mid-January 2018.

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The OSC’s processes and procedures were not sufficient to ensure compliance with all the elements required by GASB and the accuracy of the calculations. For example, we noted the following issues:

LACK OF DOCUMENTED AND FORMALIZED PROCESSES. The OSC failed to document the process and procedures for revisions to the methodology and GASB 68 calculations, which included reconciling key balances, the process for understanding the calculations, and the method of communications and distribution of information to departments and higher education institutions. The higher education institutions initially disagreed with the OSC’s proposed chart of account changes and the process to revise prior year balances, which resulted in the OSC making multiple revisions and corrections as described above. This contributed to the delay and inconsistency in information provided to departments and institutions that rely on this information in preparing separately issued financial statements.

LACK OF TIMELY AND DETAILED REVIEW. The OSC’s calculations contained several errors such as formula errors and manual adjustments that affected the accuracy of the calculations as a whole. Additionally, the OSC failed to complete updated pension note disclosures until January 2018. Many of the errors noted could have been identified if the OSC had a timely, robust review process that verified calculations, and reconciled certain balances and note disclosure amounts to the underlying accounting records.


Accurate financial reporting and consistent application of GASB standards are critical to ensuring that the State’s financial statements are fairly stated. Further, having strong internal control processes such as reconciliations, and documented procedures are important to ensure timely completion of financial reporting. The errors we identified through our audit resulted in delays in the OSC’s finalization of the State’s financial statements. These delays also impacted departments

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7 that rely on information from the OSC to prepare separately issued financial statements, resulting in the potential for differences in financial reporting at a statewide level. Further, the GASB has issued GASB Statement No. 75 (GASB 75), which will be applicable to the State during Fiscal Year 2018. GASB 75 adds additional financial reporting and note disclosure requirements similar to GASB 68, related to other post-employment benefits, such as the PERA Health Care Trust Fund, which provides health care premium subsidies to participating PERA benefit recipients and retirees. In addition to pension obligation financial reporting required by GASB 68, the requirements of GASB 75 add another layer of complexity to accounting and reporting by adding the financial obligation for health care benefits. Without accurate and reliable policies and procedures in place for GASB 68, the addition of GASB 75 may further delay the OSC’s completion of the financial statements for Fiscal Year 2018.

CLASSIFICATION OF FINDING MATERIAL WEAKNESS THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-028


The Office of the State Controller should ensure compliance with pension-related Governmental Accounting Standards Board-issued statements by: A Documenting its policies and procedures for calculating and

recording the year-end account adjustments required by GASB Statement No. 68, Accounting and Financial Reporting for Pensions

(GASB 68), in order to ensure minimal revisions.

B Expanding its supervisory review process over GASB 68 calculations and note disclosures to include a verification of the calculations and reconciliation of the calculations to key balances provided by the Colorado Public Employees’ Retirement Association in a timely manner.

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C Ensuring that accurate information for financial reporting of GASB 68

is provided in a timely manner with minimal revisions to the departments with separately issued financial statements which are included in the State’s financial statements for statewide consistency in financial reporting of GASB 68.

D Implementing a process for the State’s Fiscal Year 2018 required implementation of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than

Pensions (GASB 75), including up-front planning, and holding timely discussions with impacted state departments and higher education institutions that issue separate financial statements, to ensure that GASB 75 is accurately, timely, and appropriately implemented in accordance with the relevant requirements.

RESPONSE



The Office of the State Controller agrees with this recommendation, and has updated its policies and procedures for year-end accounting adjustments related to GASB Statement No. 68 – Accounting and Financial Reporting for Pensions. These updates include documenting instructions and technical steps for administering the OSC GASB 68 Workbook used to make year-end pension accounting adjustments, and added a section to the OSC GASB 68 Procedures for working with institutions of higher education in calculating year-end pension adjustments.

B AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

The OSC agrees with this recommendation, and will add a section to OSC GASB Procedures to formalize its supervisory review process over GASB 68 year-end accounting adjustments. The section will address the expectations and role of each staff member and

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7 supervisor involved in the process, and will describe the steps for verifying and reconciling calculations to key balances on the financial statements and in the notes.


The Office of the State Controller agrees with this recommendation, and has a formal process in place to ensure all state agencies, including institutions of higher education and agencies that issue their own stand-alone financial statements, are provided accurate and timely information related to GASB No. 68. Specifically, the OSC has revised its methodology for pension-related year-end accounting adjustments, and developed a comprehensive tool (OSC GASB 68 Workbook) modeled after guidance issued by the Public Employees Retirement Association for pension accounting that was shared with issuers of standalone financial statements. Because institutions of higher education used their own approach to calculate pension entries, the OSC met with representatives from higher education institutions to reconcile the two different approaches, and this reconciliation process took longer than anticipated. For Fiscal Year 2018, the OSC anticipates providing year-end pension account balances and calculations to all state agencies and institutions of higher education in early August 2018 once PERA publishes the Schedules of Employer Allocations and notes, which is a required input to the Workbook in order to post pension accounting entries. The Workbook itself includes built-in mechanisms and analytics to ensure the completeness and accuracy of year-end pension accounting adjustments and related account balances.

D AGREE. IMPLEMENTATION DATE: JUNE 2018.

The Office of the State Controller agrees with this recommendation, and has already been working with institutions of higher education to plan and develop a consistent statewide methodology for the implementation of GASB No. 75. Specifically, the OSC has formed a workgroup with representatives of several institutions of higher education to formulate the chart of accounts and outline first-year accounting entries related to other post-employment benefits. In addition, the OSC will hold a training/informational briefing with

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issuers of stand-alone financial statements before the end of Fiscal Year 2018 to ensure the consistent, accurate, and timely application of other post-employment benefit accounting. The OSC plans to leverage the GASB 68 Workbook by modifying it, as appropriate, to incorporate and comply with the provisions of GASB No. 75.

CENTRAL PAYROLL ACCOUNT BALANCES The Central Payroll Division (Central Payroll) of the OSC, within the Department, handles central payroll services for the State. State payroll is generally processed on a biweekly and monthly basis, which results in automated accounting entries to payroll accounts in the State’s accounting system, the Colorado Operations Resource Engine (CORE). Specifically, after payroll is processed, but before it is paid, CORE automatically makes entries to increase payroll expense and the payroll liability in departments’ payroll accounts. However, payroll is not paid out of department accounts, but rather, Central Payroll accounts. Therefore, Central Payroll staff make manual accounting entries to move payroll from the department’s payroll liability accounts to Central Payroll liability accounts and Treasury cash accounts. Finally, when payroll is paid, a manual disbursement document is completed by Central Payroll to decrease cash and payroll liabilities at Treasury and Central Payroll, respectively.


The purpose of our audit work was to determine whether Central Payroll had adequate internal controls in place to ensure that its payroll-related account balances were fairly stated as of June 30, 2017. During our Fiscal Year 2017 audit, we compared the Fiscal Year 2017 year-end payroll-related account balances with the Fiscal Year 2016

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7 year-end payroll-related account balances to determine if the changes in balances were reasonable. Additionally, we interviewed Central Payroll staff to obtain explanations for changes in fiscal year-end balances, and to understand Central Payroll staff’s internal control procedures that were in place during Fiscal Year 2017.


The results of our audit work were measured against the following criteria:

State statute [Section 24-17-102(1)(c), C.R.S.] requires departments, and all agencies within departments, to institute and maintain adequate authorization and record-keeping procedures so that effective accounting controls provide accurate records of assets, liabilities, revenues, and expenditures. Additionally, state statute [Section 24-17-102(1)(e), C.R.S.] requires an effective procedure of internal review and adjustment for changes in conditions.

The State’s Fiscal Procedures Manual, Chapter 3: Section 3, published by the OSC, states that, “Each department is responsible for accurate, timely, and complete year-end accounting.”

State Fiscal Rules [1 CCR 101-1, Rule 1-8] require departments to have internal controls in place to reasonably ensure that financial transactions are accurate, reliable, and conform to State Fiscal Rules.


Based on our audit testwork, we identified two Central Payroll account balances that were incorrect at June 30, 2017. Specifically, the two payroll account balances represented the State’s payroll liability at fiscal year-end which should have only included approximately $2.2 million of June 2017 payroll for salaried employees that was to be paid on July 1, 2017; however, both accounts had approximate balances of $1.3 billion each. Based on our follow-up discussions with Central Payroll

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staff, the staff determined that one account was overstated and the other account understated. As a result, Central Payroll made adjustments totaling approximately $2.7 billion to correct the errors prior to the issuance of the Fiscal Year 2017 Report.

WHY DID THIS PROBLEM OCCUR?

Central Payroll changed its procedure for making manual payroll accounting entries in CORE during Fiscal Year 2017 to reduce the amount of Central Payroll accounts used when payroll runs. However, after making this change, Central Payroll did not ensure that this procedure change did not affect Central Payroll account balances. Further, Central Payroll does not have documented procedures in place for monitoring the payroll account balances throughout the year and at fiscal year-end.


Misstatement of the payroll account balances at fiscal year-end could have a significant impact to the State’s financial statements. Thus, written documentation and implementation of account balance monitoring by Central Payroll is necessary to prevent and detect any material misstatements to the State’s financial statements.



The Department of Personnel & Administration’s Office of the State Controller should strengthen internal controls within the Central Payroll Division over payroll account balances to ensure that balances are fairly stated at fiscal year-end by creating, documenting, and implementing formalized procedures for monitoring payroll accounts throughout the year as well as at fiscal year-end.

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7

RESPONSE


AGREE. IMPLEMENTATION DATE: MAY 2018.

The Office of the State Controller agrees with this recommendation, and will create, document, and implement a formal procedure to monitor payroll accounts. Specifically, the OSC will design step by step procedures post net pay to CORE balance sheet accounts and ensure payroll is paid out of the proper account. Beginning in January 2018, the payroll posting process was simplified to combine two payroll-related balance sheet accounts into a single account, which minimizes the risk of errors occurring from documents posting to the wrong account. Although the errors identified impacted payroll account level-balances causing one account to be overstated and another account to be understated, the particular payroll accounts all roll into a single item on the financial statements, and therefore there was no net effect to the CAFR.

LABOR ALLOCATION RECONCILIATION

Labor allocation is the distribution of gross payroll expenditures, including fringe benefits, which are recorded in the Colorado Personnel Payroll System (CPPS), across relevant federal and state funding sources. Labor allocation is a vital piece of the State’s payroll and accounting processes because it affects federal funding, financial reporting, and several other key components of the State’s operations. The OSC is responsible for ensuring the accuracy of the State’s labor allocation process. In the State’s previous accounting system, the Colorado Financial Reporting System (COFRS), monthly and biweekly payrolls were allocated automatically through a custom built-in module. CORE,

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which replaced COFRS starting in Fiscal Year 2015, like many modern enterprise financial systems, does not contain a payroll/labor allocation module. As a result of budget constraints, the OSC evaluated alternatives for labor allocation using the existing CPPS payroll system which could be used as a temporary solution until the State implements a new Human Resource Information System (HRIS), which will include payroll/labor allocation functionality, in Fiscal Year 2019. The OSC worked with the Office of Information Technology (OIT), the CPPS vendor, and the CORE vendor during CORE implementation to create a process that would allocate payroll data. The OSC, OIT, and the CPPS contractor developed a temporary labor allocation system, the Colorado Labor Allocation System (CLAS). In addition, the OSC and OIT purchased a portion of a payroll accounting system, the Payroll Accounting Management module (PAM), from the CORE contractor. These four systems, CPPS, CLAS, PAM, and CORE, are being used as an interim process for labor allocation until the new HRIS is implemented. Under the interim process, CPPS feeds payroll data into CLAS, which performs the allocation and then feeds the allocated data into PAM. PAM then allocates benefits and feeds the data into CORE. CORE then creates the appropriate accounting journal entries to appropriately reflect payroll expenditures on the State’s financial statements. The payroll process runs monthly and biweekly, as well as on an ad hoc basis for special payroll runs due to payroll corrections. In Fiscal Year 2017, the State had 56 payroll runs that occurred. Within the OSC, the Central Payroll Unit is responsible for the reconciliation of the State’s payroll data. Central Payroll staff perform a statewide payroll reconciliation of the payroll data contained in the four systems each time a payroll runs. Additionally, the OSC requires all state departments to perform a reconciliation of CPPS to CORE to ensure payroll, including labor allocations, is correct. Beginning in the fourth quarter of Fiscal Year 2017, the OSC required all state departments to certify as part of their required quarterly reporting to the OSC, that their payroll had been reconciled through that quarter.

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7 WHAT WAS THE PURPOSE OF OUR AUDIT WORK AND WHAT WORK WAS PERFORMED?

The purpose of the audit work was to review the State’s labor allocation process during Fiscal Year 2017 to determine if the process was appropriate and whether costs were accurately allocated across relevant programs in a timely manner. In addition, we reviewed the OSC’s progress in implementing our Fiscal Year 2016 audit recommendation related to labor allocation. At that time we recommended that the OSC strengthen controls over the labor allocation program by establishing procedures to perform reconciliations of allocated labor costs, including the investigation, correction, and review process. We also recommended that the OSC establish a monitoring process over state departments’ labor reconciliations to ensure that they are completed accurately and on a timely basis. The OSC agreed with our recommendations. We reviewed the OSC’s labor allocation reconciliation policies and procedures and tested the reconciliation of data in CPPS, CLAS, PAM, and CORE for 30 payroll reconciliations performed by the OSC for Fiscal Year 2017. We also made inquiries of OSC staff to determine their process for monitoring labor allocation reconciliations performed by each state department. We also obtained copies of the fourth quarter reports submitted by each department to the OSC to determine which departments completed their payroll reconciliations for Fiscal Year 2017.


According to State Fiscal Rule 1-8, Preaudit Responsibility for Accounting

Documents and Financial Transactions, the OSC “shall implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to state fiscal rules.” Examples of these internal controls would be written policies and procedures; monthly reconciliations between CPPS, CLAS, PAM, and CORE; and secondary reviews.

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Federal regulations [2 CFR 200.416] require that the State has a process through which central service costs such as payroll expenses can be identified and assigned to the benefitted federal award on a reasonable and consistent basis. The Committee of Sponsoring Organizations (COSO) defines control activities as the “policies and procedures that help ensure that management’s directives to mitigate risks to the achievement of objectives are carried out.” An example of control activities is establishing written policies and procedures outlining internal control processes for staff to follow. The COSO also defines monitoring as, “Ongoing evaluations, separate evaluations, or some combination of the two are used to ascertain whether each of five components of internal control, including controls to effect the principles within each component, is present and functioning.” An example of monitoring would be reviewing periodic labor allocation reconciliations performed by the state departments to ensure that the records in CPPS, CLAS, PAM, and CORE are the same.


We determined that the OSC has not fully implemented our Fiscal Year 2016 audit recommendation related to labor allocation. Specifically, we identified the following issues:

RECONCILIATION ISSUES. We identified five departments that either

did not fill out the certification or certified in the fourth quarter reporting to the OSC that their payroll reconciliations for that quarter had not been completed as of August 2017. In addition, we found that the OSC did not follow up with these departments until December 2017 after we inquired with the OSC about the negative confirmations. As of the end of our audit, the OSC reported that they had followed up with these five departments and two of these departments had reconciled their payroll by that time, but the other three departments were still working with Central Payroll to complete the reconciliations and provide the certification to the OSC.

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7 LACK OF DOCUMENTATION. None of the 30 payroll reconciliations we

reviewed contained proof of review or dates to indicate when the reconciliations were completed. In response to our prior year audit recommendation, the OSC stated that it would complete payroll reconciliations within 60 days of the completion of the payroll posting and that the Central Payroll lead or the Central Payroll manager would perform a secondary review of the reconciliations. Without this information, we could not determine whether the OSC is reconciling payroll in a timely manner and/or whether this process is being reviewed by a supervisor.

LACK OF MONITORING CONTROLS. The OSC has not drafted or provided departments with procedures for reconciling their payroll, including direction to provide verification to the OSC that the department has completed its reconciliation and that the systems are in balance. The OSC stated as part of its response to the prior audit recommendation that it would include payroll reconciliation procedures in its guidance that the OSC issues in the Fiscal Procedures Manual. However, this guidance was not drafted or issued during Fiscal Year 2017.


The OSC has not documented a process for monitoring the payroll reconciliations performed by all state departments. While the OSC created a process for all state departments to report to the OSC whether payroll reconciliations were completed for the fiscal year, the OSC did not have a process to follow up with any department that did not complete those reconciliations. In addition, the OSC has not assigned staff responsibility for the monitoring and follow up with state departments to ensure that any follow-up is performed on a timely basis. Further, the OSC’s labor allocation procedures do not include requirements to document the date of the reconciliation or the supervisory review.


By not instituting appropriate internal controls over the labor allocation reconciliation process, including a monitoring process to ensure labor allocation reconciliations performed by the departments are performed

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accurately and in a timely manner, there is an increased risk that labor costs will not be allocated correctly across programs. This increases the risk of misstatements in the State’s financial statements and errors in federal reporting. The State’s federal funding can be negatively impacted if there are errors in costs allocated to federal funding sources, and it can impact other key components of the State’s operations, such as correctly allocating costs for payroll by funding source. This could also impact the State’s budget processing for the fiscal year.



The Department of Personnel & Administration’s Office of the State Controller (OSC) should strengthen its internal controls over labor allocation by:

A Updating and implementing procedures to document the timing of reconciliations of labor allocation and documenting the supervisory reviews.

B Establishing, documenting, and implementing a monitoring process to ensure that labor allocation reconciliations performed by the departments are performed accurately and in a timely manner. These procedures should address the follow-up process to be used when departments report they have not completed their reconciliation and the OSC staff responsible for ensuring that reconciliations are completed.

RESPONSE


A AGREE. IMPLEMENTATION DATE: FEBRUARY 2018.

The Office of the State Controller's Central Payroll Unit will strengthen

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7 internal controls over labor allocation by updating and documenting internal procedures to indicate that the statewide payroll reconciliation will be completed within 60 days of payroll posting to CORE. To document evidence of supervisory review, the OSC will add columns to the payroll reconciliation spreadsheet to include a date and sign-off for the preparer, and a date and sign-off for the supervisor.


The Office of the State Controller will strengthen controls over payroll reconciliations by adding a requirement in the Fiscal

Procedures Manual for departments to certify, on a quarterly basis, that bi-weekly and monthly payroll from CPPS to CORE has been accurately reconciled. Departments have the flexibility to perform and complete payroll reconciliations according to their business needs; however, the OSC will include a sample payroll reconciliation workbook in the Manual for departments to use as an option to assist with their payroll reconciliations. The OSC has created a payroll reconciliation procedures document, which will be updated to include review and follow-up procedures for the quarterly departmental certification and submission of payroll reconciliations. To ensure bi-weekly and monthly payroll reconciliations are completed in a timely manner, the procedures document will specify the timing of follow-up with departments who do not submit a certification or have payroll reconciliations that were not completed.

NON-COMPLIANCE WITH STATUTORY YEAR-END CLOSE REQUIREMENT The OSC is responsible for ensuring that the State’s accounting books are closed in a timely manner after the end of the fiscal year, as required by Colorado Revised Statutes. The OSC is also responsible for assisting state departments in providing information necessary for closing the official

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books in a timely manner, including establishing due dates for the information to be provided. The OSC provides instructions, guidance, and a checklist in its Fiscal

Procedures Manual (Manual) for departments to follow regarding accounting processes and OSC-required information. For example, the Manual provides the due date by which the departments need to finalize outstanding accounting items to ensure the OSC’s timely year-end closing process. During the fiscal year-end closing process, staff statewide are expected to post a wide variety of transactions necessary to finalize the State’s accounting statements to CORE, including accruals and final internal transactions between and among departments. CORE and InfoAdvantage, a software application used as the tool to report information entered into CORE, segment accounting transactions into accounting periods throughout the fiscal year. Periods one through 12 correspond to the months of the fiscal year (July through June, respectively), and sequentially numbered subsequent periods are used as necessary to record any required adjusting entries to correct errors or reclassify information as may be necessary to create the State’s financial statements. Specifically, for departmental purposes, for Fiscal Year 2017, Period 13 represented the Departmental financial accounting closing period and Period 14 represented the final time period for adjustments, after the State’s statutory close on August 4. CORE has two additional periods for OSC financial statement presentation entries, Period 15 and Period 16. For Fiscal Year 2017, Period 15 closed on September 20th, when the OSC issued the State’s basic financial statements. Period 16 represents the final audited close and closed on February 6, 2018, the date of the auditor’s opinion on the financial statements.


The purpose of the audit work was to review the OSC’s internal controls over, and compliance with, its financial reporting responsibilities related

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7 to required timeframes defined in statute for Fiscal Year 2017. Another purpose of our audit work was to review the OSC’s progress in implementing our Fiscal Year 2016 audit recommendation regarding these required timeframes. At that time, we found that the OSC failed to meet its statutory requirement to close the financial accounting records by August 4, 2016, because it did not adequately communicate procedures for financial administration and calculations to state departments or provide diagnostic reports in a timely manner. We recommended at that time that the OSC update and finalize the Fiscal Procedures Manual prior to year-end close deadlines, and update all applicable information on the OSC’s website. Also, we recommended that the OSC provide guidance regarding beginning balances in InfoAdvantage reports and implement quarterly reporting processes to assist with diagnostic analyses prior to fiscal year end close. We reviewed the OSC’s statutory requirements regarding financial reporting timeframes, and OSC-provided communications and guidance including the Manual and instructions provided by the OSC during Fiscal Year 2017. We also analyzed CORE transactional data recorded after the State’s Fiscal Year 2017 accounting closing period to identify the number and dollar amount of transactions processed by the departments after the OSC’s statutory deadline for closing the State’s books and performed follow-up with department staff.


State statutes outline various annual deadlines after fiscal year-end for the State Controller related to each fiscal year’s financial activity. Specifically:

State statute [Section 24-30-204(3)] requires the State’s official accounting records to be closed no later than 35 days after the end of the fiscal year. Specifically, for Fiscal Year 2017, the State’s accounting records were required to be closed by August 4, 2017. As of this date, all adjusted revenue, expenditures, and expense accounts shall be closed into CORE.

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Statutes [Sections 24-77-106.5(1)] require the State Controller to

prepare a financial report containing information related to Article X, Section 20 (TABOR) of the State Constitution and to certify to the governor, the general assembly, and the executive director of the Department of Revenue no later than September 1 the amount of state revenues in excess of the limitation on state fiscal year spending imposed under TABOR.

State statute [Section 24-30-204(1)] requires that the State

Controller prepare financial statements in accordance with generally accepted accounting principles and submit them to the governor and the general assembly each year no later than September 20.

The Manual issued by the OSC for Fiscal Year 2017 provided specific guidance on the fiscal year-end accounting closing process, including due dates related to the Fiscal Year 2017 closing process. For example, the Manual identified August 4, 2017, as the statutorily-required deadline for the OSC to close the State’s accounting records. The Manual stated that after August 4, 2017, any transactions posted by departments would require OSC approval. Governmental Accounting Standards Board (GASB) Concept Statement

No. 1 states that, “If financial reports are to be useful, they must be issued soon enough after the reported events to affect decisions. Timeliness alone does not make information useful, but the passage of time usually diminishes the usefulness that the information otherwise would have had.”


We determined that the OSC did not fully implement our Fiscal Year 2016 recommendation and did not ensure compliance with the statutorily-required financial reporting timeframe for Fiscal Year 2017. Although the OSC updated the Manual and provided communications and direction for financial administration, including diagnostic reports,

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7 to state departments, the OSC did not ensure that the Fiscal Year 2017 financial accounting records were effectively closed as of the August 4, 2017, statutorily-required deadline. Specifically, while the OSC closed one period of activity (Period 13) in CORE as of August 4, 2017, the OSC still approved the posting of 906 transactions for state departments totaling $32.3 billion and processed 125 transactions specifically for the OSC totaling $57.1 billion after the August 4, 2017, year-end close deadline and prior to our February 6, 2018, financial statement opinion as noted in the table below.

PERIOD CLOSE DATE

STATE DEPARTMENT TRANSACTIONS

OSC TRANSACTIONS

COUNT TOTAL

AMOUNT COUNT

TOTAL AMOUNT

Period 14 August 16, 2017 621 $21.9 billion 18 $21.8 billion Period 15 September 20, 2017 195 9.4 billion 66 11.4 billion Period 16 February 6, 2018 90 1 billion 41 23.9 billion TOTAL 906 $32.3 billion 125 $57.1 billion SOURCE: Office of the State Auditor’s Analysis of CORE Period 14, 15, and 16 accounting transactions.

Some of the OSC transactions represented entries related to the State’s recording of GASB 68 entries, which resulted in delays in the OSC’s finalization of the State’s financial statements, as noted in RECOMMENDATION 2017-032. In addition, while the OSC met its September 20 deadline for the submission of financial statements, this report did not reflect the most complete and accurate information for Fiscal Year 2017, including GASB 68 entries, due to the posting of significant transactions in CORE after that date.


We found that the OSC did not ensure that departments performed all necessary fiscal year-end closing activities and posted all necessary transactions into CORE by August 4, 2017. Staff within the various state departments reported that they interpreted the OSC-provided directions within the Manual as allowing any regular accounting activity to be posted to CORE after August 4, 2017, rather than creating

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an August 4, 2017, deadline for finalizing all entries necessary to close the departments’ accounting books.


It is critical that the OSC ensure that the State’s financial accounting records are closed on a timely basis and within the statutorily-required deadline each year in order to provide accurate and timely information to stakeholders, including the governor and general assembly, for decision-making. Further, a timely close is essential to the OSC in order to assist in ensuring that the audited financial statements, including TABOR activity, are available for stakeholders in a timely manner after fiscal year-end. The timelines established in statute related to the financial statements are laid out to ensure that the OSC can assemble and provide the unaudited financial statements to stakeholders for initial decision-making and to ensure that the information is provided for audit purposes so that the audited financial statements are available in a timely manner. For Fiscal Year 2017, as a result of the OSC and departmental delays, the audit opinion was dated February 6, 2018, approximately 7 weeks later than historical timeframes. Further, without the financial accounting records being effectively closed by the statutory deadline, less time is available for final analyses and adjustments in preparation for the release by September 20 of financial statements that are accurate, complete, and otherwise prepared in accordance with generally accepted accounting principles. Ultimately, delays in closing the State’s official books may result in stakeholders using less than accurate information for decision-making.



The Department of Personnel & Administration’s Office of the State

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7 Controller (OSC) should strengthen its internal controls over financial reporting to ensure that the OSC’s fiscal year-end accounting processes result in compliance with statutory deadlines.

RESPONSE OFFICE OF THE STATE CONTROLLER

AGREE. IMPLEMENTATION DATE: JUNE 2019.

The Office of the State Controller agrees with this recommendation, and with the importance of providing timely and accurate financial information to stakeholders. The OSC will consider working with the General Assembly to continue the current closing deadline of 35-day after the end of the fiscal year, with a clarification that this deadline should be for the “department close” rather than for the “official close.” With a modernized accounting environment, there are additional period closes after the department close to account for OSC entries, which are significantly more complex with the recent implementation of various governmental accounting standards and continuing changes in federal grant requirements. In addition, to ensure accurate and timely financial statements and to prevent delays in the audit, the OSC plans to implement a new Human Resources Information System during Fiscal Year 2019, which will streamline the labor allocation process and shorten the monthly accounting period closing.

AUDITOR’S ADDENDUM

As noted in the finding, the OSC’s statutorily-required timeframes related to fiscal year-end financial reporting are designed to provide for the availability of timely and accurate financial information for stakeholders. Any statutory changes proposed by the Office of the State Controller should preserve the timely preparation and availability of financial information and the final issuance of audited financial statements, including TABOR activity, in accordance with applicable standards. The State’s implementation of new systems should assist the

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OSC and state departments in streamlining their processes and ensuring compliance with existing statutory requirements.

CORE INFORMATION SECURITY The Department of Personnel & Administration’s (DPA) Office of the State Controller (OSC) has overall responsibility for the State’s financial information recorded in the CORE application. The OSC is specifically responsible for establishing statewide policies and procedures, including account management workflow procedures, for the departments and users to follow in the CORE application. The application is designed to allow various information security settings to be managed by the OSC through CORE application settings. Select OSC staff have administrative rights in the application that allow them to configure the application to meet security and functionality requirements. The OSC also works closely with CORE’s third party “service organization”, CGI, who maintains and houses the CORE system infrastructure components remotely in its hosting facilities. As part of the contract between CGI and the State, CGI is to provide an annual internal controls audit report, which covers those controls that CGI applies to the primary hosting facility and associated activities provided to the State. To meet this contractual requirement, CGI contracts with independent auditors to perform an examination of their internal controls. Examinations of this type are governed by the American Institute of Certified Public Accountants’ Statement on Standards for Attestation Engagements (SSAE) 18, which superseded SSAE 16 in May 2017, and result in a Service Organization Control (SOC) report. Specifically, a SOC 1, Type II report provides the service auditors’ opinion as to whether the service organization’s internal controls have been suitably designed and operating effectively, over a specified period of time, for the user entity to rely on those controls as they relate to

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7 financial reporting. The SOC 1, Type II also notes “complimentary user entity controls” or entity controls that are assumed to be in place at the user entity in order for the service organization’s control objectives to be achieved during the period of review. The CGI SOC 1, Type II report is issued directly to the OSC on an annual basis and is used by our Office to assess whether CGI had adequately designed and operated its system of internal controls over financial reporting, including IT general controls, during the fiscal year, in order to rely on the accuracy and completeness of the data contained within the CORE system. This assessment and reliance relates to our annual statewide financial and compliance audit and our opinion on the State’s financial statements.


Our audit work was designed to determine whether CORE application security and logical access controls were properly designed, in place, and operating effectively to prevent unauthorized access. We reviewed and tested the information security and logical access controls over the CORE system, which included interviewing relevant staff, reviewing policies and procedures, analyzing system configurations, user account settings and audit logs. We inquired with CGI, as they maintain and monitor the database supporting CORE, to determine whether logging was configured, enabled, and recording changes to user access to the application. We also obtained and reviewed the current CGI SOC 1, Type II audit report to determine whether the scope of the IT controls asserted to by CGI and audited by the service auditor were adequate and whether any IT control issues were noted as having an impact on internal controls over financial reporting.

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We tested the OSC’s compliance with the following policies and procedures: According to Security Policy CISP-003 AU-Audit and Accountability:

► All systems must log or record: administrative privileges usage; attempted privilege escalation, privilege escalation, and failed privilege escalation; and change of file or user permissions or privileges.

According to the Office of the State Controller’s Security and Workflow Policy and Procedure (SWF_PO_PR_01 User Access v2.0)

► Department security administrators and delegates are responsible for entering and approving UDOCs (User Documentation Approval Form) for changes to accounts into the CORE system.

According to the Office of the State Controller’s policy entitled, Internal Control System, state agencies shall use the Green Book, published by the U.S. Government Accountability Office (GAO), as its framework for its system of internal control. Within the Green Book, under Section 4 Additional Considerations, OV4.01 - Service Organizations indicated that management retains responsibility for the performance of processes assigned to service organizations and further references that management needs to understand the controls each service organization has designed, has implemented, and operates for the assigned operational process and how the service organization’s internal control system impacts the entity’s internal control system.


We identified the following problems related to information security within the CORE application:

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7 THE PROCESS FOR GRANTING ADMINISTRATIVE PRIVILEGES TO CORE

APPLICATION ACCOUNTS DID NOT MEET ACCOUNT MANAGEMENT

REQUIREMENTS. We found that the process for granting administrative privileges to CORE accounts did not follow required procedures. When an employee’s account privileges need to be changed in CORE, the supervisor completes a UDOC form that specifies which privileges are to be changed. In order to meet segregation of duties requirements, this UDOC is then routed for approval, within CORE, to a second person, and if approved, the account is systematically granted the privilege. However, we found that the system is designed that when an employee’s account change included requesting administrative privileges and the employee’s direct supervisor did not have administrative privileges, the supervisor was unable to approve the UDOC. In those cases, this administrative access provisioning process requiring two approvals was circumvented and privileges were granted to an account by another administrator directly modifying the employee’s account privileges in the application.

SYSTEM SECURITY CONFIGURATION DID NOT MEET SECURITY POLICY

REQUIREMENTS. We also found that the CORE application is configured to allow system administrators the ability to access and modify the user information page, which allows for the searching and editing of existing users’ sensitive information, such as account privileges. Once a system administrator modifies the user information page, the system updates the user information table. However, the OSC could not provide documentation that the application was also configured to log these changes, as required by Security Policies.

LOGGING IS NOT CONFIGURED AT THE CORE DATABASE LAYER TO

MEET SECURITY POLICY REQUIREMENTS. In order to mitigate or reduce the overall IT risk related to the application problems we identified above, logging at the database layer of all user permissions and privileges, including the administrative user level, must be configured, enabled, and recording these types of events,

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according to Security Policies. However, CGI stated that the database supporting the CORE application is not configured to log these events.


We identified the following causes of the information security issues:

The CORE system is configured such that only an account with administrative privileges can approve another account to get administrative privileges. However, the OSC did not ensure that granting administrative access could be managed through the automated security workflow process used for granting access, including the two person approvals, to all other CORE users.

Though the OSC acknowledged that they were aware of the policy requiring that all changes to account privileges be logged according to Security Policies, the OSC did not verify whether logging of administrator access and changes to this level of access was enabled. As a result, the default audit logging configuration for such events was left disabled and was not changed to log such events to ensure compliance with the policy requirement.

The CORE system is managed by CGI through its commercial

shared services environment, and therefore, CGI is responsible for configuring and applying appropriate database controls to be in compliance with state Security Policies. However, database controls supporting the CORE system were not included in the prior or most recent SOC 1, Type II reports, so we were unable to obtain assurance on any database controls operating within the CGI environment, including those related to audit logging. However, we determined through inquiry that CGI had not turned on or configured audit logging of CORE database events during the fiscal year, including those for logging of administrative account changes at the application layer.


The combination of the lack of an effective administrative user account management process and of not configuring settings that meet policy requirements, including segregation of duties requirements, increases

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7 the risk of unauthorized access to the CORE application and could result in improper modifications to the CORE application and the data it maintains. Ultimately, the problems identified could affect the data reliability of State’s financial information and lead to misstatements of the State’s financial statements or potential fraudulent activity.

CLASSIFICATION OF FINDING MATERIAL WEAKNESS THIS FINDING DOES NOT APPLY TO A PRIOR RECOMMENDATION


The Office of the State Controller (OSC) should strengthen information security system operations and controls over the Colorado Resource Engine (CORE) system by: A Following the OSC’s Security and Workflow Policy and Procedure

for provisioning administrative user access in order to meet Colorado Information Security Policies (Security Policies).

B Configuring and verifying CORE audit logging to log database and application events, including administrative access privilege changes, to meet current Security Policies.

C Working with CGI to ensure that the SOC 1, Type II report covering

the CGI managed components of the CORE system contains database layer controls relevant to internal controls over financial reporting.

RESPONSE

OFFICE OF THE STATE CONTROLLER A AGREE. IMPLEMENTATION DATE: IMPLEMENTED.

For provisioning administrative access, the Office of the State Controller's staff will follow the OSC's Security and Workflow

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Policy and Procedure to meet Colorado Information Security Policies (Security Policies).

B AGREE. IMPLEMENTATION DATE: IMPLEMENTED.

The Office of the State Controller turned on database table logging for the CORE application to monitor administrative access privilege changes to meet current Colorado Information Security Policies (Security Policies).

C AGREE. IMPLEMENTATION DATE: IMPLEMENTATION DATE IS

CONDITIONAL UPON FUNDING.

The OSC will request that CGI provide a SOC 1, Type II report covering the CGI managed components of the CORE system contains database layer controls relevant to internal controls over financial reporting. CGI's auditors will need to perform additional audit work beyond the previous SOC 1, Type II report to include database layer controls, which will result in additional costs for the report. As a result, full implementation of this recommendation is conditional upon funding.

COLORADO PERSONNEL PAYROLL SYSTEM (CPPS) CPPS is the State’s integrated human resources (HR) and payroll management system. In addition to being used by all Executive Branch departments, CPPS is used by the Colorado State University System, the Judicial Branch, and the Legislative Branch to process employee payroll. CPPS is an online processing system that allows for real-time changes to employees’ job statuses and payroll benefits information. CPPS contains sensitive, personally identifiable information, such as state employees’ social security numbers, birth dates, salaries, home addresses, and bank account information. During Fiscal Year 2017, CPPS processed approximately $3.2 billion in salaries and benefits for approximately 34,000 State employees. The State has used CPPS since 1984, and the responsibility to manage changes to the system is

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7 currently shared between the OSC, and OIT. In June 2015, the State issued a request for proposals to replace CPPS and in January 2017, awarded contracts to two different vendors for development of a new human resources information system.

MAINFRAME ACCESS TO CPPS DATA During Fiscal Year 2017, the Office of the State Auditor conducted audit work that resulted in a finding and recommendation addressed jointly to the OSC and OIT related to mainframe access to the CPPS data. This finding and recommendation and the responses of these agencies are included in the Office of the Governor chapter within SECTION II: FINANCIAL STATEMENT FINDINGS of this report. SEE

RECOMMENDATION 2017-005. This recommendation is classified as a MATERIAL WEAKNESS.

CPPS INFORMATION SECURITY The OSC provides logical access support for the CPPS application. OSC staff are responsible for IT related tasks, such as managing user access, performing periodic access reconciliation reviews, and maintaining audit logs of system events. Specifically, OSC staff who provide these services have administrative access privileges within CPPS. OIT staff provide overall technical support for the application.

WHAT WAS THE PURPOSE OF THE AUDIT WORK AND WHAT WORK WAS PERFORMED? We inquired with OSC and OIT staff to determine the progress in

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implementing our prior audit recommendations from Fiscal Year 2015. Specifically, we recommended that OSC staff responsible for CPPS application information security settings should be adequately trained and held accountable for all relevant Colorado Information Security Policy (Security Policies or Policy) requirements. We also recommended that OSC staff responsible for CPPS application information security should work with OIT to ensure that CPPS application audit logs are retained for the required time frame of 1 year, all passwords are configured to expire at regular intervals, that accounts are configured to lock out after the maximum number of invalid log-in attempts, and that service accounts do not allow interactive log-ins.

HOW WERE THE RESULTS OF THE AUDIT WORK MEASURED? We measured the results of the audit work against the following Security Policies. Security Policy [P-CISP-007 Systems and Applications Security

Operations] requires that application logs for critical systems be maintained for a period of at least 1 year.

Security Policy [P-CISP-008 Access Control] requires that passwords be changed at least every 90 days and that service accounts be unique per application and not allow interactive access by providing a user shell.

Security Policy [P-CISP-007 Systems and Applications Security

Operations] requires that accounts be locked out after three failed log-in attempts.

WHAT PROBLEMS DID THE AUDIT WORK IDENTIFY? We found that OSC staff responsible for CPPS application information security were adequately trained and held accountable on Security Policies requirements during Fiscal Year 2017. However, we found that the OSC continued to be out of compliance with Security Policies, as (1)

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7 audit logs were not retained for a period of at least 1 year, (2) CPPS passwords were not configured to expire at regular intervals, (3) accounts were not configured to lock out after the maximum number of invalid log-in attempts, and (4) service accounts are able to interactively log-in. Therefore, the prior year recommendation was not fully implemented during Fiscal Year 2017.

WHY DID THESE PROBLEMS OCCUR? OSC staff indicated that in their effort to work with OIT to resolve the outstanding prior audit recommendations, OIT reported that due to the reprioritization of two major projects and a change in staffing impacted their ability to address the CPPS audit logging, password, and account specific configurations in the time frame originally specified.

WHY DO THESE PROBLEMS MATTER? In combination, these deficiencies pose risks to the confidentiality, integrity, and availability of CPPS and the data it contains, which, in turn, could adversely impact the accuracy and completeness of financial reporting information produced by the system.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-037 PART F


The Department of Personnel & Administration’s Office of the State Controller should strengthen application information security controls over the Colorado Personnel Payroll System (CPPS) by working with the Governor’s Office of Information Technology to prioritize staffing to address prior audit recommendations and ensure that CPPS application audit logs are retained for the required time frame of 1 year, that all passwords are configured to expire at regular intervals, that accounts are configured to lock out after the maximum number of invalid log-in attempts, and that service accounts do not allow interactive log-ins.

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RESPONSE


AGREE. IMPLEMENTATION DATE: MARCH 2018. The Department of Personnel and Administration, Office of the State Controller (OSC) will work with the Office of Information Technology (OIT) to develop and implement a system that perpetually maintains CPPS logging records for the most recent 12-month period. In addition, the OSC will work with OIT to ensure that all service accounts used to support CPPS operations are identified, documented, and authorized for use. To comply with Colorado Information Security Policies (CISPs), OIT will document and approve service accounts that are excluded from the 90-day expiration policy, and annually review the accounts to determine and approve any additional necessary exceptions. In February 2016, the OSC implemented CPPS configuration changes that resulted in user password expiration every 30-days, automatic log-out of sessions after 15 minutes of inactivity, and system lock out after three invalid attempts to log-in. However, because the OSC had previously reported to the Office of the State Auditor (OSA) that this recommendation was not implemented, instead of partially implemented, OSA verification of the implementation status of these changes was not performed. AUDITOR’S ADDENDUM

The Office of the State Controller provided a “not implemented” disposition on July 21, 2017, and updated this to a “partially implemented” on December 28, 2017.

CPPS COMPUTER OPERATIONS As the owner of the CPPS application, the OSC is primarily responsible

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7 for ensuring that sensitive information such as personally identifying information in CPPS data transmissions are adequately protected, security controls are in place to protect sensitive information transmitted via CPPS interfaces, and that an IT disaster recovery plan is in place and tested. OIT plays a supporting role by providing technical support to the OSC for data transmissions, interfaces, and disaster recovery processes related to CPPS. Examples of CPPS data transmissions include payroll data submitted to the Colorado Public Employees’ Retirement Association (PERA) for the purposes of state employee retirement benefits and payroll data received from various agencies that employ state personnel.


We inquired with OSC and OIT staff to determine the progress in implementing our prior audit recommendations from Fiscal Year 2015, related to CPPS computer operations. Specifically, we recommended that the OSC work with OIT to do the following: (1) Review all interfaces related to CPPS, ensuring that interfaces are reviewed on a periodic basis, required security controls are enforced, and personnel are identified and held accountable for managing these interfaces, and; (2) Update the CPPS disaster recovery plan, incorporating all critical components associated with CPPS and the requirements of the Colorado Information Security Policies (Security Policy or Policies). Overall, these problems have been outstanding since our Fiscal Year 2012 audit.

WHAT PROBLEMS DID THE AUDIT WORK IDENTIFY AND HOW WERE THE RESULTS MEASURED?

We determined that the OSC has not implemented either of our prior recommendations during Fiscal Year 2017. Specifically:

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The OSC was unable to demonstrate or provide documentation that

interfaces have been periodically reviewed, that required security controls are enforced, and personnel are identified and held accountable for managing CPPS interfaces. Security Policy [P-CISP-007 Systems and Applications Security Operations] requires that agencies maintain diagrams and inventories of critical systems, applications, and proprietary system information, including interfaces, in order to optimize security and production. The Government Accountability Office’s Standards for Internal Control in the Federal Government, which have been adopted by the State, through an Office of the State Controller internal control policy, states in Principle 5 (Enforce Accountability) that management should hold individuals accountable for their internal control responsibilities.

OSC staff were unable to provide an updated CPPS IT disaster recovery plan that incorporated backup requirements, testing procedures, and recovery capability associated with CPPS to meet the requirements listed in the Security Policy. Security Policy [P-CISP-004 Disaster Recovery] requires that a Disaster Recovery Plan must address documentation of backup procedures, testing procedures, and requirements of recovery capabilities, and ensuring that the plan is kept up to date with respect to dynamic changes.


OSC staff indicated that in their effort to work with OIT to resolve the outstanding prior audit recommendations, OIT reported that due to the reprioritization of two major projects and a change in staffing impacted their ability to periodically review interfaces, apply the required level of interface security controls, and update the CPPS IT disaster recovery plan in the time frame originally specified.


Lack of adequate controls over CPPS interfaces could impact the accuracy and completeness of the data received, maintained, and processed by CPPS and other systems interacting with the system,

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7 including sensitive personally identifiable information. In addition, the lack of formalized disaster recovery maintenance procedures increases the risk that that Department’s disaster recovery plan will contain outdated information, which could cause delays or the inability to effectively recover and operate the system in the event of a disaster. Both of these risks, ultimately, present risk to the reliability of the data used for financial reporting purposes.

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-038 PARTS B AND C


The Department of Personnel & Administration’s Office of the State Controller should improve Colorado Personnel Payroll System (CPPS) controls over system interfaces and disaster recovery processes by working with the Governor’s Office of Information Technology to prioritize staffing assignments and create processes to:

A Review all interfaces related to CPPS, ensuring that interfaces are

reviewed on a periodic basis, security controls are enforced, and personnel are identified and held accountable for managing these interfaces.

B Update the CPPS disaster recovery plan, incorporating all critical

components associated with CPPS and the requirements of the Colorado Information Security Policies.

RESPONSE OFFICE OF THE STATE CONTROLLER


The Department of Personnel and Administration’s Office of the

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State Controller agrees with this recommendation and will work with the Governor’s Office of Information Technology (OIT) to ensure its implementation. OSC's Central Payroll Manager and/or Lead will work with the OIT application services manager to perform and document their joint review of CPPS interfaces by the end of Fiscal Year 2018, and will implement a joint review process to manage and review these interfaces on an annual basis to ensure proper security controls are in place.

B AGREE. IMPLEMENTATION DATE: APRIL 2018.

The Department of Personnel and Administration’s Office of the State Controller agrees that an updated disaster recovery plan, incorporating the plan's mission, objectives and boundaries, roles, responsibilities, incident management, notifications, escalations and lessons learned for this application is critical. OIT personnel have a very basic plan in place now which is currently being reviewed to include all relevant details so the plan can be effectively used in the application’s disaster recovery testing. As the agency and OIT are working on a major project to replace the current system, personnel essentially have responsibilities on both supporting this application as well as working on the project; but we anticipate we will be able to have this in place for CPPS by April 2018.

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7

DEPARTMENT OF PERSONNEL & ADMINISTRATION

The following recommendations relating to internal control deficiencies each classified as a SIGNIFICANT DEFICIENCY or a MATERIAL WEAKNESS were communicated to the Department in the previous year and have not been remediated as of June 30, 2017, because the original implementation dates provided by the Department are in a subsequent fiscal year. These recommendations can be found in the original report and SECTION IV: PRIOR RECOMMENDATIONS of this report.

STATE’S COMPLIANCE WITH IRS REQUIREMENTS


A SEPTEMBER 2017 B SEPTEMBER 2017 C SEPTEMBER 2017 D SEPTEMBER 2017 E SEPTEMBER 2017 F SEPTEMBER 2017


COMMUTING FRINGE BENEFIT REPORTING FOR PEACE OFFICERS

CURRENT REC. NO. 2017-040 PRIOR REC. NO. 2016-031 IMPLEMENTATION DATE SEPTEMBER 2017


COMMUTING FRINGE BENEFIT REPORTING FOR STATE EMPLOYEES

CURRENT REC. NO. 2017-041 PRIOR REC. NO. 2016-032 IMPLEMENTATION DATE SEPTEMBER 2017


LABOR ALLOCATION

CURRENT REC. NO. 2017-042 PRIOR REC. NO. 2016-033 IMPLEMENTATION DATE A [1] B DECEMBER 2017


CPPS COMPUTER OPERATIONS


A FISCAL YEAR 2019 B [1] C [1] D [1]


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DEPARTMENT OF REVENUE


GENTAX INFORMATION SECURITY


A JULY 2017 B [1] C [1] D [1] E [1] F JULY 2017 G JULY 2017 H JULY 2017 I JULY 2017


GENTAX LOGICAL ACCESS AND SYSTEM SECURITY COMPLIANCE


A JULY 2017 B [1] C JULY 2017 D JULY 2017


GENTAX CHANGE MANAGEMENT

CURRENT REC. NO. 2017-046 PRIOR REC. NO. 2016-047 IMPLEMENTATION DATE JULY 2017


GENTAX VENDOR ASSURANCE REPORTING

CURRENT REC. NO. 2017-047 PRIOR REC. NO. 2016-048 IMPLEMENTATION DATE JULY 2017


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DEPARTMENT OF THE TREASURY The Department of the Treasury (Treasury or Department) is established by the State Constitution. The Treasurer is an elected official who serves a 4-year term. The Treasury’s primary function is to manage the State’s pooled investments and implement and monitor the State’s cash management procedures. Other duties and responsibilities of the Treasury include:

Receiving, managing, and disbursing the State’s cash.

Acting as the State’s banker and investment officer.

Managing the State’s Unclaimed Property Program, the Interest-Free School Loan Program, the Senior and Veteran Property Tax Program, and the Colorado Housing and Finance Authority Loan Program.

The State’s pooled investments are made up of a variety of securities, as shown in the following chart.

COLORADO TREASURY POOL PORTFOLIO MIX AS OF JUNE 30, 2017

(IN MILLIONS)

SOURCE: Department of the Treasury records.

FEDERAL

AGENCIES

$1,204.9

ASSET BACKED

$578.1

CORPORATES

$2,399.1

OTHER

$1,021.2

TREASURIES

$882.0

BANK NOTES

$684.5

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7 In Fiscal Year 2017, the Treasury was appropriated approximately $511.4 million and 33 full-time-equivalent (FTE) staff. The following charts show the Department’s appropriations by funding source and the appropriated FTE staff by major area for Fiscal Year 2017.

DEPARTMENT OF THE TREASURY FISCAL YEAR 2017 APPROPRIATIONS BY FUNDING SOURCE (IN MILLIONS)


DEPARTMENT OF THE TREASURY FISCAL YEAR 2017 FULL-TIME-EQUIVALENT STAFF

BY MAJOR AREAS


The majority of the Treasury’s funding (approximately 99 percent) was for special purpose programs, and the remaining 1 percent was for Treasury administration and the unclaimed property program. With its

GENERAL FUND

$139.3

CASH FUNDS

$354.3

REAPPROPRIATED

FUNDS

$17.8

ADMINISTRATION

17

UNCLAIMED

PROPERTY

PROGRAM

16

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allotted 17 FTE, the Treasury Administration Division manages the special purpose programs which include the following: (1) reimbursements to local governments for property tax revenues forgone due to the senior citizen and disabled veteran property tax exemption, (2) allocation of Highway Users Tax Fund revenues to local governments, and (3) property tax reimbursements for property destroyed by a natural cause. The Treasury received approximately 27 percent of its funding from the General Fund, 1 percent from reappropriated funds, and 72 percent from cash funds.

INTERNAL CONTROLS OVER REVENUES RELATED TO INTEREST EARNINGS Colorado Revised Statutes [Sections 24-36-109 through 24-36-113, C.R.S.] authorize the State Treasurer to invest any funds that are not immediately required to be disbursed into a variety of investment options, such as bonds, stocks, debt obligations, bank deposits, and securities. The State Treasurer is also authorized to create investment policies that determine requirements for liquidity, maturity and diversification of the State’s investments. The current Treasury Investment Policy Statement (IPS) requires that monies from the State’s General Fund, state agency cash funds other than those in the General Fund, and political subdivisions of the State be deposited into Treasury accounts and pooled for investment purposes. The pooling process for the State’s cash provides administrative efficiency as well as increased yield and liquidity due to the economies of scale. Interest earned is allocated on a pro rata basis to pool participants monthly, based on daily average cash balances for each participating fund. Department staff perform the interest earnings calculation and transfer the allocated amounts to more than 850 participating state funds on a monthly basis. The total amount of the State’s pooled cash as of June 30, 2017, was

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7 approximately $6.4 billion. The total amount of interest earned on the State’s pooled cash for Fiscal Year 2017 was more than $72.6 million. The Department also manages a Property Tax Deferral Program (PTD) for seniors and active military personnel as established under Section 39-3.5-102, C.R.S. The PTD helps military personnel and seniors, many of whom live on a fixed income, continue to afford to live in their home by deferring the payment of their property taxes. Specifically, Department staff make a tax payment directly to the county on behalf of the PTD participant for the tax amount due. The payment made by the Department is considered to be a loan to the participant that must be repaid with interest. The loan is logged as a lien against the participant’s property that does not have to be remitted until the participant no longer qualifies to defer their property taxes. Instances where participants no longer qualify for the program are outlined in Section 39-3.5-110, C.R.S., and include participants selling their home or passing away. The Department maintains an account for each tax-deferred property which accrues interest; the interest is credited to the State’s General Fund. When the deferred taxes are paid to the county treasurer by the participant or upon sale or transfer of the property, that amount is then transmitted to the Department to offset the loan.


The purpose of our audit work was to test the adequacy and effectiveness of the Department’s internal controls over the interest earnings and distribution process, and to ensure that internal controls were functioning in accordance with State of Colorado rules and regulations and the Department’s Investment Policy during Fiscal Year 2017. Specifically, we tested the Department’s internal controls over interest revenues earned on the Department’s pooled cash deposits, interest distributions made to various state departments, and interest revenues related to the PTD.

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Our audit testwork included performing walkthroughs, reviewing policy and procedure documents, conducting Department staff interviews, and reviewing the calculations for and recording of distributions performed by Department staff for a sample of 4 months of the fiscal year. In addition, we tested a random sample of 30 property tax transactions related to interest earned on the PTD. We reviewed the transactions for accuracy, sufficiency of support, and timeliness of posting to the State’s accounting system, the Colorado Operations Resource Engine (CORE).


According to State Fiscal Rule 1-8, Preaudit responsibility for accounting documents and financial transactions, “All accounting documents and financial transactions shall be subjected to a preaudit prior to recording the documents on the state financial system or on an approved state agency or institution of higher education accounting system, and prior to making payment. State agencies and institutions of higher education shall implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to state fiscal rules.” Examples of these controls would be written policies and procedures and a formalized secondary review process, including review of the monthly reconciliations and calculations performed, as well as review of transactions posted in the accounting system for accuracy, support, and timeliness. Based on Fiscal Rule 6-1, Cash Receipts and Deposits, “A state agency or institution of higher education that receives money for any reason shall make timely deposits to the State Treasury, unless otherwise provided by statute or fiscal rule. All money received and not deposited during the month shall be deposited on the last working day of the month.” The Committee of Sponsoring Organizations (COSO) defines control activities as “the policies and procedures that help ensure management directives are carried out.” An example of control activities is establishing written policies and procedures outlining internal control

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7 processes for staff to follow. The COSO also defines monitoring as “a process that assesses the quality of the system’s performance over time.” An example of monitoring would be Department staff reviewing the results of their internal control processes.


We identified the following issues during our testwork:

INTEREST EARNING CALCULATIONS AND DISTRIBUTIONS TO STATE

AGENCIES. We noted that the Department could not provide documentation to support that it performed supervisory review over interest distribution calculations during Fiscal Year 2017. This includes supervisory review over the inclusion of new funds in the interest calculation and final posting of the entry in the State’s accounting system. Although the Department was unable to provide documentation to support its secondary review, we noted no issues in the calculation of interest earnings.

RECORDING INTEREST EARNED FOR DEFERRED PROPERTY TAX

PAYMENTS. We noted one or more problems with 11 of the 30 transactions tested (37 percent), as follows:

► Eight transactions tested (27 percent) had differences noted between the amount received and the amount recorded in the State’s accounting system, ranging from $.01 to $11. These are small amounts but indicate inherent problems in the process.

► For five transactions (17 percent), the payment had been received

but not deposited by or on the last working day of the month. This results in cash received not being recorded on a timely basis in CORE, increases risk due to cash being kept on hand at the Department, and can result in PTD participant accounts not being updated in a timely manner.

► For two transactions (7 percent), supporting documentation was

incorrect or incomplete.

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Additionally, we noted that the Department did not have processes in place to address processing refunds for overpayments of deferred property taxes or to address check receipt posting for deferred property tax payments when the responsible staff was out of the office.


The Department failed to update their policy and procedure documentation for the pooled cash interest allocation and recording of interest for PTD payments to reflect changes in the process due to the implementation of CORE in Fiscal Year 2015. Outdated documentation can be confusing and makes it difficult for staff to follow the established procedures as intended. The Department experienced turnover in key staff positions and a shift in some staff responsibilities during Fiscal Year 2017. The Department did not adequately train staff on their new responsibilities, and the outdated policies and procedures caused some of the control activities to be omitted as responsibilities were shifted. In addition, the Department’s current processes do not include a supervisory review process, check processing time guidelines, or refund policy, all of which are important parts of the process and should be considered for inclusion in the Department’s documentation.


Misstating interest income may impact the State’s revenue cap under the State’s Taxpayer Bill of Rights (TABOR), which could potentially lead to calculation errors of the TABOR refund. In addition, the Department’s lack of effective internal controls over the recording of the State’s interest earnings increases the risk that the State’s financial statements could be materially misstated. The lack of effective internal controls over the distribution of interest income also increases the risk that various State departments will have incorrect amounts of income recorded which could affect departments’ planning, budgeting and operations. Weak internal controls over PTD payments increase the risk that payments will be applied improperly and adversely impact the household making

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7 payments. Further, failing to post payments in a timely manner increases the risk for errors to occur, including misplacing checks.



The Department of the Treasury (Department) should improve internal controls over interest earnings by:

A Updating and implementing internal control processes for interest earnings recording and allocation to include supervisory review over the interest distribution calculations as well as the inclusion of new funds in the distribution. This should include updating the Department’s policies and procedures over this area.

B Updating and implementing the Department’s processes over the Property Tax Deferral Program to specifically include all necessary steps and guidance, such as inclusion of complete and accurate supporting documentation for transactions, check processing time guidelines, and refund policy. This should include updating the Department’s policies and procedures over this area.

C Providing training to Department staff on the new and updated interest

earnings and Property Tax Deferral Program policies and procedures.

RESPONSE

DEPARTMENT OF THE TREASURY

A AGREE. IMPLEMENTATION DATE: MARCH 2018.

We agree with the finding. The Treasurer’s Office will update the policies and procedures over the Interest Earnings recording. This

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will include a clearer method of noting the supervisory review is currently taking place over the interest distribution calculations and the inclusion of new funds.

B AGREE. IMPLEMENTATION DATE: MAY 2018. We agree with the finding. The Treasurer’s Office will update the processes over the Property Tax Deferral Program to include all necessary steps and guidance. This will include updating the policies and procedures over this area.

C AGREE. IMPLEMENTATION DATE: JUNE 2018. We agree with the finding. The Treasurer’s Office will provide training to the Department staff on the new and updated interest earnings and Property Tax Deferral Program policies and procedures.

COMPLIANCE WITH COLORADO FUNDS MANAGEMENT ACT AND THE TAX ANTICIPATION NOTE ACT The Colorado Funds Management Act (Funds Management Act) under Section 24-75-902, C.R.S., asserts that, because the State currently and in future years may experience fluctuations in revenue and expenditures and temporary cash flow deficits, this section of the statute is necessary and outlines the authority and mechanisms the State can utilize to fund the shortfalls. Under Section 24-75-905, C.R.S., the State Treasurer is specifically authorized to sell Tax and Revenue Anticipation Notes (TRANS) to meet these shortfalls. TRANS are short-term notes payable from anticipated pledged revenue.

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7 The Tax Anticipation Note Act under Section 29-15-112(1), C.R.S., also specifically authorizes the State Treasurer to issue TRANS for school districts. The purpose of these TRANS is to alleviate temporary cash flow deficits of school districts by making interest-free loans to those districts. Section 24-75-914, C.R.S., requires the Office of the State Auditor to review information relating to TRANS and report this information to the General Assembly annually. The following table and discussion provide information about the Treasurer’s July 26, 2016, issuance of $600 million in General Fund Tax and Revenue Anticipation Notes Series 2016A (General Fund Notes), the July 21, 2016, Education Loan Program (ELP) Tax and Revenue Anticipation Notes (ELP Notes) issuance of $275 million (2016A), and the January 12, 2017, ELP Notes issuance of $375 million (2016B).

STATE OF COLORADO DETAILS OF TAX AND REVENUE ANTICIPATION

NOTE ISSUANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2017

GENERAL

FUND NOTES SERIES 2016A

EDUCATION LOAN

PROGRAM NOTES

SERIES 2016A

EDUCATION LOAN PROGRAM NOTES

SERIES 2016B

DATE OF ISSUANCE July 26, 2016 July 21, 2016 January 12, 2017 MATURITY DATE June 27, 2017 June 29, 2017 June 29, 2017 ISSUE AMOUNT $600,000,000 $275,000,000 $375,000,000 DENOMINATIONS $5,000 $5,000 $5,000 FACE INTEREST RATE 2.17% 3.09% 3.93% PREMIUM ON SALE $8,603,000 $6,434,250 $5,311,250 NET INTEREST COST TO THE STATE

0.61% 0.60% 0.89%

INTEREST $11,952,778 $7,980,556 $6,482,361 TOTAL DUE AT MATURITY $611,952,778 $282,980,556 $381,842,361

SOURCE: Department of the Treasury records. NOTE: For comparative purposes, in Fiscal Year 2016 the Treasury issued $600,000,000 in General Fund Notes and $504,000,000 in Education Loan Program Notes.

TERMS AND PRICE

Section 24-75-907(1), C.R.S., states that the General Fund Notes are required to mature no later than 3 days prior to the end of the fiscal

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year. Section 29-15-112(5)(b), C.R.S., states that ELP Notes are required to mature on or before August 31 of the fiscal year immediately following the fiscal year in which the notes were issued. In addition, if the notes have a maturity date after the end of the fiscal year, then on or before the final day of the fiscal year in which the ELP Notes are issued, there shall be deposited, in one or more special segregated and restricted accounts and pledged irrevocably to the payment of the ELP Notes, an amount sufficient to pay the principal, premium, if any, and interest related to the ELP Notes on their stated maturity date. The maturity dates of the General Fund Notes and the ELP Notes comply with statutory requirements. Specifically, as noted in the above chart, the General Fund Notes had a maturity date of June 27, 2017, and both of the ELP Notes had a maturity date of June 29, 2017. Neither was subject to redemption prior to maturity. Notes in each series are issued at different face interest rates. These are the rates at which interest will be paid on the notes. The average net interest cost to the State differs from the face interest rates because the notes are sold at a premium, which reduces the net interest cost incurred.

SECURITY AND SOURCE OF PAYMENT

In accordance with the Funds Management Act, principal and interest on the General Fund Notes are payable solely from any cash income or other cash receipts recorded in the General Fund for Fiscal Year 2017. General Fund cash receipts include those that are subject to appropriation in Fiscal Year 2017 and any pledged revenue, including the following:

Revenue not yet recorded in the General Fund at the date the notes were issued.

Any unexpended note proceeds. Proceeds of internal borrowing from other state funds recorded in

the General Fund.

The State Treasurer records monies reserved to pay the principal and interest of the General Fund Notes in the Note Payment Account (Account) in CORE. The General Fund Notes are secured by an exclusive first lien on assets in the account. The State Treasurer holds in custody the assets in the Note Payment Account.

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7 According to Section 29-15-112(2)(e)(II), C.R.S., interest on ELP Notes is payable from the General Fund. In accordance with the TRANS issuance documents, principal on the ELP Notes was required to be paid solely from the receipt of property taxes received by the participating school districts during the period of March through June 2017, which are to be deposited to the General Fund of each school district. Section 29-15-112(4)(A), C.R.S., requires the school districts to make payments for the entire principal on ELP Notes to the State Treasury. Per the TRANS issuance documents, these payments were to be made by June 25, 2017. The school districts made all payments by June 25, 2017, and the State Treasurer used these funds to repay the principal on the ELP Notes. In accordance with the TRANS issuance documents, if the balance in the Education Loan Program Notes Repayment Account is less than the principal of the ELP Notes at maturity on June 26, 2017, the Treasurer must deposit from any funds on hand that are eligible for investment an amount sufficient to fully fund the ELP account. In accordance with the TRANS issuance documents, if the balance in the General Fund Notes Payment Account on June 15, 2017, had been less than the principal and interest of the General Fund Notes due at maturity, the Treasurer would have been required to deposit into the Account all General Fund revenue available at that time, and borrow from other state funds until the balance met the required level. To ensure the payment of the General Fund and ELP Notes, the Treasurer agreed to deposit pledged revenue into both the General Fund Notes Payment Account and the ELP Notes Repayment Account so that the balance on June 15, 2017, and June 26, 2017, respectively, would be no less than the amounts to be repaid. The note agreements also provide remedies for holders of the notes in the event of default. The amounts to be repaid on the maturity date are detailed in the previous table. We determined that, on June 15, 2017, and June 26, 2017, the account balance plus accrued interest earned on investments was sufficient to pay the principal and interest on the General Fund Notes and the ELP Notes, respectively, without borrowing from other state funds.

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LEGAL OPINION

Ballard Spahr LLP and Kutak Rock LLP, bond counsels, have stated that, in their opinion:

The State has the power to issue the notes and carry out the provisions of the note agreements.

The General Fund Notes and ELP Notes are legal, binding, secured obligations of the State.

Interest on the notes is exempt from taxation by the US government and by the State of Colorado.

INVESTMENTS

The Colorado Funds Management Act, the Tax Anticipation Note Act, and the General Fund and ELP Note agreements allow the Treasurer to invest funds in the General Fund and ELP Notes Repayment Accounts in eligible investments until they are needed for note repayment. Interest amounts earned on the investments are credited back to the General Fund, since the General Fund pays interest at closing. The State Treasurer is authorized to invest the funds in a variety of long-term and short-term securities according to Section 24-36-113, C.R.S. Further, Section 24-75-910, C.R.S., of the Funds Management Act and Section 29-15-112(3)(b), C.R.S., of the Tax Anticipation Note Act state that the Treasurer may:

Invest the proceeds of the notes in any securities that are legal investments for the fund from which the notes are payable.

Deposit the proceeds in any eligible public depository.

PURPOSE OF THE ISSUANCE AND USE OF PROCEEDS

The General Fund Note proceeds were used to alleviate temporary cash flow shortfalls and to finance the State’s daily operations in anticipation of taxes and other revenue to be received later in Fiscal Year 2017. The Treasurer deposited the proceeds of the sale of the General Fund Notes in the State’s General Fund.

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7 The ELP Notes were issued to fund a portion of the anticipated cash flow shortfalls of the school districts during Fiscal Year 2017. The net proceeds of the sale of the notes were specifically used to make interest-free loans to the school districts in anticipation of the receipt of property tax revenue by the individual districts on and after March 1, 2017, and up to and including June 25, 2017.

ADDITIONAL INFORMATION

The General Fund Notes and the ELP Notes were issued through competitive sales. A competitive sale involves a bid process in which notes are sold to bidders offering the lowest interest rate. The issuance of both types of notes is subject to the Internal Revenue Service’s (IRS) arbitrage requirements. In general, arbitrage is defined as the difference between the interest earned by investing the note proceeds and the interest paid on the borrowing. In addition, if the State meets the IRS safe harbor rules, the State is allowed to earn and keep this arbitrage amount. The IRS safe harbor rules require the State to meet certain spending thresholds related to the note proceeds. In Fiscal Year 2017, the State met the IRS safe harbor rules. Although these requirements were met, interest earned by investing note proceeds was less than interest paid on the borrowing, and thus no arbitrage was earned or kept. The Treasury is responsible for monitoring compliance with the arbitrage requirements to ensure that the State will not be liable for an arbitrage rebate.

STATE EXPENSES

The State incurred expenses as a result of the issuance and redemption of the General Fund and ELP Notes. These expenses totaled approximately $0.6 million. The expenses included the following:

Bond legal counsel fees and reimbursement of related expenses incurred by the bond counsel.

Disclosure counsel fees and expenses. Fees paid to rating agencies for services.

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Costs of printing and distributing preliminary and final offering

statements and the actual notes. Travel costs of state employees associated with note issuance and

selection of a financial advisor. Redemption costs, consisting of fees and costs paid to agents to

destroy the redeemed securities.

SUBSEQUENT EVENTS

On July 18, 2017, the State issued $600 million in General Fund Tax and Revenue Anticipation Notes with a maturity date of June 27, 2018. The notes carry a coupon rate of 4.13 percent and were issued with a premium of $18 million. The total due at maturity includes $600 million in principal and $23.4 million in interest. On July 20, 2017, the State issued $290 million in Education Loan Program Tax and Revenue Anticipation Note Series 2017A with a maturity date of June 28, 2018. The notes carry a coupon rate of 4.14 percent and were issued with a premium of $8.8 million. The total due at maturity includes $290 million in principal and $11.3 million in interest. NO RECOMMENDATION IS MADE IN THIS AREA.

PUBLIC SCHOOL FUND

The Public School Fund (Fund), created under Section 22-41-101, C.R.S., is used for the deposit and investment of proceeds from the sale of land granted to the State by the federal government for educational purposes, as well as for other monies as provided by law. Interest and income earned on the Fund are to be distributed to and expended by the State’s school districts for the maintenance of the State’s schools. In accordance with Section 22-41-104(2), C.R.S., the State Treasurer has the authority to “effect exchanges or sales” of investments in the Public School Fund, whenever the exchanges or sales will not result in the loss of the Fund’s principal. Section 2-3-103(5), C.R.S., requires the Office of the State Auditor to

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7 annually evaluate the Fund’s investments and to report any loss of the Fund’s principal to the Legislative Audit Committee. During our Fiscal Year 2017 audit, we obtained confirmations from JPMorgan Chase Bank on the fair value of all investments held in the Fund. We compared the total fair value of the Fund’s investments to the cost of the investments as recorded in CORE, and noted that the fair value of the investments exceeds the cost by approximately $7.7 million. We did not identify any loss of principal to the Fund during Fiscal Year 2017. NO RECOMMENDATION IS MADE IN THIS AREA.

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DEPARTMENT OF CORRECTIONS The Department of Corrections (Department) manages the State’s adult correctional facilities, youthful offender system, and the adult parole and community corrections system. The Department is responsible for:

Managing, supervising, and controlling the correctional facilities operated and supported by the State.

Supervising the population of offenders placed in the custody of the

Department, including inmates, parolees, and transition inmates who are placed into community corrections programs.

Planning for projected, long-range needs of the institutions under

the Department’s control. Developing education, treatment, and correctional industries programs

that have a rehabilitative or therapeutic value for inmates and supply products for state and private purposes, as provided by law.

In addition, the Department operates the prison canteens and Colorado Correctional Industries (CCI). The canteens provide various personal items for purchase by inmates, including hygiene items, snack foods, and phone services. CCI employs inmates that operate agricultural, manufacturing, and service businesses. For example, these businesses include furniture manufacturing, metal fabrication, leather products, dairy, K-9 dog training, fish farming, the State’s license plate manufacturing facility, and the State’s surplus property program. Please refer to the introduction to the Department of Corrections chapter within SECTION II: FINANCIAL STATEMENT FINDINGS for additional background information. During Fiscal Year 2017, the Department expended approximately $9.7 million in federal funds. As part of our Fiscal Year 2017 audit, we tested

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7 the Department’s compliance with federal grant requirements for the Wild Horse and Burro Resource Management (WHIP) program [CFDA 15.229]. For Fiscal Year 2017, the Department’s expenditures for this program were approximately $1.6 million. The Department is responsible for ensuring that all expenditures for this program are appropriate and that the State complies with the associated federal and state program requirements. The following chart shows total federal expenditures by federal program for the Department.

We identified four overall areas in which the Department could make improvements to its administration of the WHIP. We identified four MATERIAL WEAKNESSES. The errors identified and audit recommendations for this program are described in the following sections of this chapter. The following comments were prepared by the public accounting firm of Eide Bailly LLP, which performed the Fiscal Year 2017 audit work at the Department of Corrections under contract with the Office of the State Auditor.

DEPARTMENT OF CORRECTIONS FISCAL YEAR 2017 EXPENDITURES

BY FEDERAL PROGRAM (IN MILLIONS)

SOURCE: 2017 Statewide Schedule of Expenditures of Federal Awards.

WILD HORSE

AND BURRO

RESOURCE

MANAGEMENT

$1.6

INTERNATIONAL

CORRECTIONS

MANAGEMENT

TRAINING

CENTER

$2.8

STATE CRIMINAL

ALIEN

ASSISTANCE

PROGRAM

$4.5

OTHER

$0.8

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WILD HORSE AND BURRO RESOURCE MANAGEMENT -ALLOWABLE ACTIVITIES/ALLOWABLE COSTS The federal Bureau of Land Management (BLM) created the WHIP to implement the Wild-Free Roaming Horses and Burros Act, passed by Congress in 1971. Broadly, the law declares wild horses and burros to be “living symbols of the historic and pioneer spirit of the West” and stipulates that the BLM and the U.S. Forest Service have the responsibility to manage and protect herds in their respective jurisdictions within areas where wild horses and burros were found roaming in 1971. To maintain wild horses and burros in good condition and protect the health of federal public lands, the BLM must manage the population growth of wild horse and burro herds. Without natural population controls, such as predation, herds can increase at a rate of up to 20 percent annually, doubling in size in just 4 to 5 years, if not appropriately managed. Population control must be implemented to protect scarce and fragile resources and ensure healthy animals. To carry out this mission, the BLM controls herd growth through the application of fertility measures, such as birth control, and through the periodic removal of excess animals and the placement of those animals into private care. The Department is responsible for incurring allowable expenditures related to caring for and training the wild horses within the WHIP. The most common grant expenditures include costs for hay, equipment, and

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7 salaries for state employees and inmates associated with the WHIP. During the fiscal year ended June 30, 2017, the Department expended approximately $1.6 million for this program.


The purpose of the audit work was to determine whether the Department had effective internal controls in place over, and complied with, federal allowable activities and allowable cost requirements for the WHIP grant during Fiscal Year 2017. We tested the Department’s internal controls over allowable activities and allowable costs during Fiscal Year 2017. We performed testing to determine whether the activities engaged in and costs the entity incurred were necessary and reasonable to run the WHIP.


We measured the results of our audit work against the following requirements:

FEDERAL REGULATIONS. 2 CFR 200.303 states that the Department, as

a federal grant recipient, must “establish and maintain effective internal controls over federal awards that provide reasonable assurance that awards are being managed in compliance with federal statutes, regulation and the terms and conditions of the federal award.” 2 CFR 200.402 and 403 state that “for costs to be allowable they must be necessary and reasonable for the performance of the federal award and be allocable under the cost principles.” 2 CFR 200.430 indicates that costs of compensation are allowable to the extent they are reasonable for the services rendered and are

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determined and supported based on records that accurately reflect the work performed. Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to federal awards.

GRANT AGREEMENT. The provisions of the Department’s Grant and Cooperative Agreement in place with BLM for the WHIP identify allowable activities for the grant as equine management and training, and costs associated with a holding facility for wild horses and burros, and continuing to provide trained horses and burros for adoption.


We found that the Department incorrectly allocated costs to the WHIP grant during Fiscal Year 2017 for nine of the 64 transactions we tested (14 percent). We also determined that BLM had performed a review of Department expenditures for WHIP during Fiscal Year 2017 and had identified similar errors. As a result of the BLM review, the Department made corrections to various entries before our testing began. Therefore, during our review, several of the transactions we selected were the entries the Department had previously corrected. As part of our testing, we verified whether these corrections were accurate. The errors identified through our review resulted in a total of $91,329 in known federal questioned costs. Our identified errors and subsequent Department correction information is noted below:

An equipment lease for a front end loader and pallet forks totaling $3,115 was used by the Department’s Cow Dairy Operations program, but was inappropriately charged to the WHIP. Department staff subsequently corrected the error in the State’s financial accounting system, the Colorado Operations Resource Engine (CORE).

A payment for telephone services totaling $109 was improperly charged to the WHIP when it should have been allocated to other non-federal programs. The Department subsequently corrected the error in CORE.

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7 A portion of inmate pay for 5 months totaling $5,055 was overcharged to the WHIP in error. Based on our follow up testing, we determined the Department also overcharged the WHIP grant for an additional $7,077 during the fiscal year. The Department attempted to correct the error in CORE, but omitted $1,011 of the required correction. As of the end of our audit, this had not been corrected.

Two Department staff payroll transactions selected for testing totaling $12,558 were inappropriately charged to the WHIP. Although the Department staff provided partial services to the WHIP during Fiscal Year 2017, the Department could not provide supporting documentation for the actual time spent on the program for these staff members, and, thus, the appropriate amount that should have been charged to the WHIP. Department staff made an entry in CORE to remove $1,256 of these charges from the WHIP grant, but the entry was based on the staff’s budgeted time, rather than actual time. Based on this error, we also noted that total annual payroll charges totaling $90,318 for Department staff were charged to the WHIP based on a budgeted rather than actual allocation of payroll costs. As of the end of our audit, Department staff had not performed an analysis of the difference between the staff’s budgeted versus actual time or made any related entries in CORE to correct the errors.


The Department did not have adequate policies and procedures over the WHIP during Fiscal Year 2017 to ensure that only allowable activities and costs were charged to the program. Specifically, the Department lacked sufficient processes, including formal policies and procedures to address the appropriate allocation of operating expenses and a supervisory review and approval process over costs charged for the WHIP. In addition, the Department lacks procedures to reconcile costs made on a budget estimate to actual costs incurred for the WHIP.


The Department’s failure to ensure compliance with federal requirements

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for the WHIP could result in disallowed costs and federal sanctions, including the termination of the federal program at the Department.

FEDERAL AGENCY DEPARTMENT OF INTERIOR–BUREAU OF LAND MANAGEMENT

FEDERAL AWARD NUMBER L14AC00056* FEDERAL AWARD YEARS 2014 WITH AMENDMENT IN 2015, 2016, AND

2017 PASS THROUGH ENTITY NONE CFDA NO. 15.229*, WILD HORSE AND BURRO RESOURCE

MANAGEMENT PROGRAM COMPLIANCE REQUIREMENT ACTIVITIES ALLOWED OR UNALLOWED (A)

ALLOWABLE COSTS/COST PRINCIPLES (B) CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $91,329

THIS FINDING DOES NOT APPLY TO A PRIOR YEAR RECOMMENDATION * ITEMS ASSOCIATED WITH KNOWN QUESTIONED COSTS


The Department of Corrections should strengthen its internal controls to ensure it complies with federal requirements for allowable costs and activities for the Wild Horse and Burro Resource Management program (WHIP) by:

A Developing and implementing policies and procedures for allocating payroll costs to WHIP. These should include documentation requirements to support the actual amount of time staff spent on the WHIP and a reconciliation process for any payroll charges that are based on a budget estimate.

B Improving the supervisory review process over expenditures charged

to the WHIP to ensure the expenditures are allowable under the grant award.

C Correcting known errors for payroll to ensure the Department’s

accounting records accurately reflect actual costs incurred for the WHIP.

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7

RESPONSE



The Department will develop and implement policies and procedures for allocating applicable WHIP payroll costs. A time sheet will be utilized to document and support the actual amount of time spent by the Program Supervisor on the WHIP program. A payroll reconciliation will also be conducted and approved by the Colorado Correctional Industries (CCI) Fiscal Manager for any budget versus actual variances encountered. The Department Grant Accountant will ensure that actual payroll costs are substantiated and approved by CCI staff.


The supervisory review process over WHIP expenditures incurred will be more closely reviewed and monitored by the Colorado Correctional Industries (CCI) WHIP Program Supervisor, CCI Fiscal Manager, and Department Grant Accountant to ensure compliance with allowable costs under the grant award.

C AGREE. IMPLEMENTATION DATE: APRIL 2018.

The Department and Colorado Correctional Industries Division will review and correct WHIP payroll as needed to reflect actual costs.

WILD HORSE AND BURRO RESOURCE MANAGEMENT -CASH MANAGEMENT The Department operates on a reimbursement basis with the federal

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government for its federal grants. The Department expends state general fund dollars for federal programs prior to requesting reimbursement from the federal government. During Fiscal Year 2017, they expended approximately $1.6 million for WHIP. The Department was reimbursed for approximately $916,000 of the expenditures and requested but had not received an additional $690,000 in reimbursements as of June 30, 2017. To request reimbursement, prior to February 2017, the Department submitted invoices to BLM containing a fee based on a BLM-approved rate multiplied by the number horses per day in the Department’s care. BLM notified the Department on March 16, 2017, that it was placing the Department on an “agency review” due to concerns BLM had with the Department’s administration of the program and, as a result, required the Department to begin filing specific federal reimbursement forms documenting actual program expenditures, less any program income, for the resulting federal share of each reimbursement request. Further, BLM required the Department to substantiate the actual costs of the program by submitting all expenditure support with the reimbursement requests.


The purpose of the audit work was to determine whether the Department had effective internal controls in place over, and complied with, federal cash management requirements for the WHIP grant during Fiscal Year 2017. We reviewed two of the seven invoices sent by the Department to BLM (for September 2016 and January 2017, respectively) totaling approximately $259,000. We performed testing to determine whether the requests for reimbursement represented costs that had been previously incurred by the Department for the WHIP and were, therefore, eligible for reimbursement.

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7 We also tested the Department’s compliance and internal controls over cash management by reviewing two of the five reimbursement requests filed by the Department for April and June 2017 along with the supporting documentation. These two reports made up approximately $389,000 of the Department’s $1,606,000 in total WHIP reimbursement requests for Fiscal Year 2017. We performed testing to determine whether the requests for reimbursement represented costs that had been previously incurred by the Department for the WHIP and were, therefore, eligible for reimbursement.



FEDERAL REGULATIONS [2 CFR 200.345] indicate that “when entities are funded on a reimbursement bases, program costs must be paid for by the entity before reimbursement is requested from the Federal Government.” [2 CFR 200.303] require that the Department, as a federal grant recipient “establish and maintain effective internal controls over federal awards that provide reasonable assurance that awards are being managed in compliance with federal statutes, regulation and the terms and conditions of the federal award.”


We found issues with the Department’s internal controls over, and compliance with, cash management related to the federal WHIP during Fiscal Year 2017. Specifically, we noted the following:

REIMBURSEMENT REQUESTS BASED ON ESTIMATES RATHER THAN

ACTUALS. The Department filed requests for cost reimbursements for

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July 2016 through January 2017 based on estimated expenditures rather than on the required actual costs incurred. Specifically, the Department requested $915,901 for estimated costs rather than its actual costs incurred, less program income, of $881,991, or an excess of $33,910. The Department had not submitted a revised reimbursement request to correct these errors as of the end of our audit.


The Department does not have adequate internal controls in place to ensure accurate reimbursement requests are submitted in accordance with WHIP grant compliance requirements. First, the Department lacks policies and procedures in place over cash management activities, including a supervisory review and approval process over reimbursement requests. Second, Department staff lack sufficient training and knowledge on grant cash management requirements. This lack of training and knowledge led to a misunderstanding with BLM regarding reimbursement methods to be used.


The Department’s inadequate cash management processes in place resulted in the Department requesting excess federal reimbursements, which may result in monetary penalties, interest, and other federal sanctions, including the termination of the WHIP.

FEDERAL AGENCY DEPARTMENT OF INTERIOR–BUREAU OF LAND MANAGEMENT



MANAGEMENT PROGRAM COMPLIANCE REQUIREMENT CASH MANAGEMENT (C) CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $33,910


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7


The Department of Corrections should strengthen its internal controls to ensure it complies with the cash management requirements for the Wild Horse and Burro Resource Management program (WHIP) by:

A Revising its cash management policies and procedures to align with the Bureau of Land Management WHIP requirement to request actual cost reimbursements.

B Submitting a corrected reimbursement request for the noted errors

related to the period of July 2016 through January 2017 based on actual costs incurred for this period and working with Bureau of Land Management staff to resolve identified differences in reimbursements, including returning federal WHIP funds, as appropriate.

C Providing program staff and Department management charged with

grant oversight ongoing training over cash management compliance.

RESPONSE



The Department and the Division of Colorado Correctional Industries’ WHIP have operated at BLM’s previous direction to request program cost reimbursement on a cost per head per day basis until February 2017. Since the BLM recommended to change to an actual cost reimbursement basis during its agency review, the Department and Division will continue to work with the BLM Grant Management Officer to provide actual allowable and authorized costs for reimbursement.

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Since the BLM recommended to change to an actual cost reimbursement basis during its agency review, the Department and Division will continue to work with the BLM Grant Management Officer to provide actual allowable costs in its reimbursement requests, which include the time frame referenced.


The Department will update and provide its Grant Management training, to include the Federal OMB Uniform Guidance cash management compliance requirements, for pertinent program and financial staff.

WILD HORSE AND BURRO RESOURCE MANAGEMENT -REPORTING Under federal regulations, the Department is required to submit both the Federal Financial Report SF-425 (SF-425) and a performance report on a quarterly basis for the WHIP. The SF-425 compares the Department’s quarterly expenditures for the program to the total amount reimbursed by BLM for the given quarter. The performance report provides a comparison of the Department’s actual accomplishments with the goals and objectives established for the WHIP for the period as well as an analysis and explanation of cost overruns or high unit costs. To compile the necessary information for the SF-425 report, the Department created a schedule that is updated monthly to capture the information required to be reported. This schedule documents total program income, total expenditures, and total drawdowns for each month, which includes amounts for the entire period of performance for the WHIP grant, June 2014 through June 2017.

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7 For the performance reports, the Department utilizes program management to provide summarized information that is required to be reported. This information includes average number of offender workers in the WHIP, average number of offender trainers, average number of horses in the WHIP, average number of horses in training, number of adoptions, number of adopters that came into the program, total services for BLM, and various problems faced by the program, all summarized for the applicable quarter. These statistics are provided in the form of various reports that are maintained within the WHIP to capture the required information. For Fiscal Year 2017, the Department expended approximately $1.6 million in federal WHIP grant funds, all of which are subject to federal reporting requirements.


The purpose of the audit work was to determine whether the Department had effective internal controls in place to ensure that the Department complied with federal reporting requirements during Fiscal Year 2017 and to determine whether the SF-425 and performance reports submitted by the Department to BLM during Fiscal Year 2017 were complete, accurate, and timely. We gained an understanding of Department procedures that were in place to prepare the quarterly SF-425 and performance reports. During our audit, we reviewed the SF-425 and performance reports that the Department submitted to BLM for the quarters ending March 31, 2017, and June 30, 2017, as well as the related supporting documentation.

In addition, during the course of our audit, we found that the Department’s internal audit division completed an audit of the WHIP as of December 31, 2015, based on the Department’s understanding of a request from BLM. We obtained a copy of the internal audit report and evaluated

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whether the audit submitted to the Federal Audit Clearinghouse met the requirements of federal Uniform Guidance–Subpart F.



FEDERAL REGULATIONS. Federal regulations [45 CFR 92.20(b)(1)] state,

“Accurate, current and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or subgrant.” Per the Federal Financial Report Instructions, quarterly reports shall be submitted no later than 30 days after the end of each reporting quarter. The SF-425 report falls under this quarterly requirement. 2 CFR 200.333 states, “Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.” Uniform Guidance–Subpart F [2 CFR 200.501(a)] states, “A non-Federal entity that expends $750,000 or more during the non-Federal entity’s fiscal year in Federal awards must have a single audit or program-specific audit conducted for that year in accordance with the provisions of this part.” Further, 2 CFR 200.501(c) indicates that a program-specific audit election is only appropriate when an auditee only receives federal awards under one federal program. 2 CFR 200.303 states, the Department, as a recipient of federal funds, must establish and maintain effective internal control over its federal

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7 awards that provides reasonable assurance that the Department is managing the federal awards in compliance with federal statutes, regulations, and the award terms and conditions.


We found issues related to the Department’s internal controls over, and compliance with, federal reporting requirements for the WHIP during Fiscal Year 2017, as noted below:

UNTIMELY REPORT FILING. The Department had not filed either the SF-425 or performance reports for quarters one and two of Fiscal Year 2017 as required for the WHIP and did not submit these reports until it was notified by BLM in January, February, March, and May 2017 to submit the missing reports, along with missing reports from June 2014 through June 2016. This resulted in the untimely filing of the first two quarterly reports for both the SF-425 and performance reports. However, because the Department failed to retain submission confirmations, we were unable to determine dates for submission of the quarterly reports filed for Fiscal Year 2017.

LACK OF EVIDENCE TO SUPPORT REPORTS. We noted that no

documentation was retained by the Department to support the amounts on the March 31, 2017, and June 30, 2017, performance reports we reviewed. Examples of some unsupported amounts from the report are: average number of offender workers at WHIP (55 for both March and June 2017), average number of horses/burros at WHIP facility (1,370 for March 2017 and 1,200 for June 2017), number of adoptions for the quarter (27 for March 2017 and 190 for June 2017), number of adopters in the WHIP (52 for March 2017 and 55 for June 2017) and total number of services for BLM boosters (1,596 for March 2017 and 1,441 for June 2017).

LACK OF EVIDENCE OF SUPERVISORY REVIEW. We noted there was no evidence of review by the certifying official on one of the two performance reports reviewed.

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INACCURATE REPORTING. The SF-425 report filed for the quarter

ending June 30, 2017, overstated cumulative grant expenditures by $25,027 when compared to the Department’s records.

IMPROPER SINGLE AUDIT FILING. The Department’s internal audit

division inappropriately submitted a Single Audit of the WHIP dated September 30, 2016, for the year ended December 31, 2015, to the federal government on October 14, 2016. This audit did not meet the requirements of a Single Audit conducted in accordance with the Uniform Guidance–Subpart F criteria. The Department, including all of its federal programs, is within the State’s reporting entity and subject to the Statewide Single Audit conducted annually by the Office of the State Auditor (OSA).


The Department does not have adequate policies and procedures related to federal reporting requirements to ensure WHIP performance and financial reports are accurate, reviewed, and submitted in a timely manner. In addition, the Department has not provided adequate training to grant staff on federal reporting compliance requirements, including accuracy of information that must be reported and the required retention of records. The Department lacks an understanding of how the Department is included under the statewide Single Audit. They have not utilized the Office of the State Controller (OSC) or the OSA as sources of information regarding these requirements.


Failure to ensure compliance with federal reporting requirements for the WHIP could result in federal sanctions, including the termination of the federal program for the Department.

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7 FEDERAL AGENCY DEPARTMENT OF INTERIOR – BUREAU OF LAND MANAGEMENT



MANAGEMENT PROGRAM COMPLIANCE REQUIREMENT REPORTING (L) CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $25,037



The Department of Corrections should strengthen its internal controls to ensure it complies with federal reporting requirements for the Wild Horse and Burro Resource Management program by:

A Updating and implementing grant procedures related to federal reporting, to include reconciliation of reports to supporting documentation; documented supervisory reviews of the reports to ensure accuracy; and retainage of all required support, including submission confirmations.

B Providing training to all grant and internal audit staff on the

requirements for federal reporting as specified under Uniform Guidance–Subpart F, including information on the Office of the State Auditor’s (OSA) responsibility for auditing the Department as part of the Statewide Single Audit.

C Working with the Bureau of Land Management (BLM) to provide

accurate cumulative expenditures, either with a revised SF-425 report or some other method approved by BLM.

D Developing grant communication procedures that require timely

notification to the OSA and/or the Office of the State Controller’s when

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the Department receives a Single Audit request by a Federal agency.

RESPONSE



The Division of Colorado Correctional Industries (CCI) WHIP staff will provide and archive applicable supporting documentation to substantiate quarterly program performance. The Division and Department will improve its federal grant reporting to include report reconciliation to supporting documentation. The CCI Fiscal Manager and Department Grant Accountant will review and approve report reconciliations to ensure accuracy. The Grant Accountant will retain federal report submission confirmations along with all required supporting documentation.


The Department will provide training for grant, internal audit, Colorado Correctional Industries (CCI) WHIP, and CCI fiscal staff on federal reporting requirements and OSA’s Statewide Single Audit responsibility.


Expenditures for the June 30, 2017 quarter end SF-425 were reconciled and in balance with the 2017 fiscal year end. Due to the Federal Bureau of Land Management’s program review, the BLM directed the Department to adjust this report after the 2017 fiscal year end close, creating the discrepancy noted. As a result, cumulative expenditures will be reconciled and adjusted in the 2018 fiscal year to reflect actual allowable costs.


The Department has already initiated communication measures with

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7 the Office of the State Auditor, and the Office of the State Controller, when the Department receives a Federal Single Audit request by a Federal agency.

WILD HORSE AND BURRO RESOURCE MANAGEMENT –PROCUREMENT AND SUSPENSION AND DEBARMENT Under federal regulations, the Department is required to follow the State’s policies and procedures over non-federal procurements for federal purchases. Federal procurement regulations also require that the Department include any clauses required by federal regulations in every purchase order or other contract. In addition, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include those procurement contracts for goods and services awarded under a grant or cooperative agreement. The Department enters into various contracts with entities for goods and services related to the WHIP.

WHAT WAS THE PURPOSE OF OUR AUDIT WORK AND WHAT WORK WAS PERFORMED

The purpose of the audit work was to determine whether the Department had effective internal controls in place over, and complied with, federal procurement and suspension and debarment requirements for the WHIP grant during Fiscal Year 2017.

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During our Fiscal Year 2017 audit, we reviewed a sample of 36 procurement transactions to determine whether the contractors for the transactions were not suspended, debarred, or otherwise excluded from participating in the contract by the federal government through verification on the System of Award Management (SAM) exclusions.



FEDERAL REGULATION [2 CFR 180.220] states that a contract for goods or services is a covered transaction if awarded in a nonprocurement transaction and if the amount of the contract is expected to equal or exceed $25,000. Also, federal regulation [2 CFR 180.300] requires that when a non-federal entity enters into a covered transaction with another entity, the non-federal entity must verify that the person or entity they intend to do business with is not excluded or disqualified from receiving federal funds. This can be done by: (1) checking the SAM exclusions, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction with that person. 2 CFR 200.303 states that the Department, as a recipient of federal funds, must establish and maintain effective internal control over its federal awards that provides reasonable assurance that the Department is managing the federal awards in compliance with federal statutes, regulations, and the award terms and conditions.


We found issues related to the Department’s internal controls over, and compliance with suspension and debarment, during Fiscal Year 2017 as noted below:

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7 LACK OF SUPPORTING DOCUMENTATION. The Department could not

provide documentation to support that it performed suspension and debarment verification procedures for any of the 36 transactions we reviewed.

LACK OF CONTRACT LANGUAGE. None of the 36 covered transactions we tested contained the required clause or condition indicating the vendors were not suspended or debarred at the time of contract approval.

FAILURE TO PROVIDE WHIP CONTRACT LISTING. We requested a

listing of all contracts related to the WHIP that were in place during Fiscal Year 2017 but the Department was unable to provide us with the requested information.


The Department lacks sufficient internal controls over procurement for the WHIP grant to ensure that it does not contract with any debarred or suspended entities. Specifically, the Department does not have internal policies and procedures that require documentation to demonstrate staff conducted a review of SAM, collected a certification, or included a clause or condition to the contract at contract inception to ensure compliance with federal regulations. In addition, detailed training has not been provided to Department staff specific to federal suspension and debarment requirements. The Department also lacks controls over the tracking of contracts associated with the WHIP. Accurate tracking of contracts associated with a federal program ensures that compliance requirements are followed for all covered transactions.


Failure to perform procedures to ensure an entity is not suspended or debarred could result in the Department paying federal funds to an

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entity that is disallowed from receiving such funds, thereby exposing the State to increased business risk and potential federal disallowances.

FEDERAL AGENCY DEPARTMENT OF INTERIOR – BUREAU OF LAND MANAGEMENT

FEDERAL AWARD NUMBER L14AC00056 FEDERAL AWARD YEARS 2014 WITH AMENDMENT IN 2015, 2016, AND

2017 PASS THROUGH ENTITY NONE CFDA NO. 15.229, WILD HORSE AND BURRO RESOURCE

MANAGEMENT PROGRAM COMPLIANCE REQUIREMENT PROCUREMENT AND SUSPENSION AND

DEBARMENT (I) CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $0



The Department of Corrections should strengthen its internal controls to ensure it complies with federal suspension and debarment requirements for the federal Wild Horse and Burro Resource Management (WHIP) program by:

A Providing training to all grant staff on the federal compliance requirements associated with suspension and debarment.

B Implementing procedures specifically addressing the federal

requirements for the verification of entities to ensure they are not suspended or debarred by utilizing one or more of the methods described in 2 CFR 180.300.

C Implementing a tracking method for all contracts associated with

the WHIP and identifying an individual who will be responsible for monitoring procurement transactions to ensure that all future contracts for covered transactions incorporate federal language regarding entities being suspended or debarred.

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7

RESPONSE



The Department will update and provide its Grant Management training, to include the OMB Uniform Guidance and suspension and debarment federal compliance requirements, for its pertinent purchasing, contracts, warehouse operations, financial, and applicable Colorado Correctional Industries staff.


In accordance with Department policy, Administrative Regulation 200-18 regarding Grants Management, the Grant Application Process checklist requires applicants to verify potential vendor suspension or debarment. In addition, the Department’s Purchasing and Contracts Offices will utilize the Federal System of Award Management (SAM) to verify the potential suspension or debarment of program entities. SAM verification will be archived in the respective Office files to ensure compliance.


In accordance with the Federal suspension or debarment regulations, the Department is prohibited from conducting business with entities who are confirmed to be suspended or debarred in the Federal System of Award Management. The Colorado Correctional Industries WHIP will implement measures to track all purchase orders and contracts associated with the program. The Department’s Grant Accountant will monitor future WHIP procurement and contracts to ensure that references are made to federal language and/or grant award terms and conditions.

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DEPARTMENT OF HEALTH CARE POLICY AND FINANCING The Department of Health Care Policy and Financing (Department) is the state department responsible for developing financing plans and policy for publicly funded health care programs. The principal programs the Department administers are the federal Medicaid program, known in Colorado as Health First Colorado (also known as Colorado’s Medicaid Program or Medicaid), which provides health services to eligible needy persons, and the federal Children’s Health Insurance Program (CHIP), which is known in Colorado as the Children’s Basic Health Plan (CBHP). CBHP furnishes subsidized health insurance for low-income children aged 18 years or younger who are not eligible for Medicaid. CBHP also subsidizes health insurance for low-income prenatal women who are not eligible for Medicaid. The Department is responsible for ensuring that all expenditures under the Medicaid and CBHP programs are appropriate, and that the State complies with federal and state program requirements. In Colorado, the responsibility for determining recipient eligibility for Medicaid and CBHP program benefits is shared between local, county, designated Medical Assistance (MA) eligibility sites, and the State. For the Medicaid and CBHP programs, individuals and families apply for benefits at their local county departments of human/social services or designated MA sites, or online through the Program Eligibility and Application Kit (PEAK) system. The eligibility sites are responsible for administering the benefits application process, entering the required data for eligibility determination into the Colorado Benefits Management System (CBMS), and approving or denying applicants’ eligibility. The Department is responsible for supervising and monitoring the eligibility sites’ administration of the Medicaid and CBHP programs. The Department is also responsible for ensuring that only eligible providers receive

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7 reimbursement for their costs of providing allowable services on behalf of eligible individuals. CBMS processes each individual’s application, if the application is complete, and then determines the applicant’s eligibility based on the information entered. If the application is incomplete, a caseworker is responsible for contacting the individual to assist with completing his or her application. During Fiscal Year 2014, the Department embarked on a new project, called the Colorado Medicaid Management Innovation and Transformation project (COMMIT). The overall goal of COMMIT was to replace the legacy Medicaid Management Information System (MMIS), the Department’s medical claims system, and improve the overall function of the system, including provider eligibility enrollment. The three main system components of the COMMIT project are: (1) Pharmacy Benefit Management System (PBMS)—the new pharmacy system module that was substantially complete and went live on February 25, 2017; (2) Colorado interChange—the main legacy MMIS system replacement module that was substantially complete and went live on March 1, 2017; and (3) Business Intelligence and Data Management System (BIDM)—a new decision support system and reporting module that was substantially complete and went live on April 17, 2017. As part of our Fiscal Year 2017 audit, we tested the Department’s compliance with, and internal controls over, federal grant requirements under the federal Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) for the following programs:

Medicaid Children’s Health Insurance Program

In Fiscal Year 2017, the Department expended approximately $7.7 billion for Medicaid services, comprising $4.6 billion in federal funds and $3.1 billion in state and other funding. For the CBHP program, the Department paid about $175 million to providers on behalf of eligible clients, comprising $130 million in federal funds and $45 million in state and other funding.

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Between Fiscal Years 2016 and 2017, as shown in the following table, the Department’s average monthly caseload for Medicaid increased by approximately 49,000 cases (4 percent) and CBHP increased by approximately 13,000 cases (26 percent).

DEPARTMENT OF HEALTH CARE POLICY AND FINANCING AVERAGE MONTHLY CASELOAD

FISCAL YEARS 2015 THROUGH 2017 FISCAL YEAR

AVERAGE MEDICAID MONTHLY CASELOAD

PERCENTAGE CHANGE

AVERAGE CBHP MONTHLY CASELOAD

PERCENTAGE CHANGE

2015 1,161,206 54,391 2016 1,296,986 12% 51,709 5% 2017 1,346,174 4% 64,983 26%

SOURCE: Department of Health Care Policy and Financing, Fiscal Year 2017-18 Budget Request, dated November 2017.

During Fiscal Year 2014, numerous provisions of the Affordable Care Act (ACA) were implemented, such as new income provisions and expanded coverage for select populations. Passed by Congress in 2010, ACA mandated comprehensive reforms to existing policies that had expansive impacts for individuals receiving medical assistance through the Medicaid and CBHP programs. Additionally, in accordance with ACA, Colorado elected to further expand Medicaid coverage to eligible individuals effective on January 1, 2014. With these regulatory changes, additional Coloradans were now eligible to receive coverage through either the Medicaid or CBHP programs. The implementation of standardized income provisions under ACA precipitated changes in federal audit guidance, outlined in Uniform Guidance. In Fiscal Year 2014, the federal Centers for Medicare and Medicaid Services (CMS) instituted a pilot project in which CMS would work directly with the states to review eligibility under the new standardized income provisions. For both Medicaid and CBHP, these provisions were implemented in October 2013 and were effective for all of Fiscal Year 2017. Federal audit guidance excluded populations subject to the new income provisions from testing until the CMS pilot project is completed. Certain Medicaid-eligible populations, such as those receiving nursing facility care, were not subject to the new income provisions, and federal

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7 audit guidance required that our audit of Medicaid continue to test eligibility determinations for these populations. Therefore, for Fiscal Year 2017, we reviewed a sample of payments made on behalf of those populations not subject to the new income provisions. The results of our Fiscal Year 2017 audit identified errors resulting in recommendations for the Medicaid program. We identified one MATERIAL WEAKNESS and five SIGNIFICANT DEFICIENCIES related to federal awards. The errors identified and audit recommendations for these programs are described in the following sections of this chapter.

SERVICE ORGANIZATION CONTROLS REPORTS In February 2014, the Department contracted with the first of three new vendors to implement the COMMIT project. During the time period the COMMIT project was envisioned, designed, and built, the Department continued to use the legacy MMIS as Health First Colorado’s claims and payment processing system. The Department continued its contractual relationship with Xerox State Healthcare (Xerox), known as Conduent Incorporated as of January 2017, to act in the role of fiscal agent and perform controls that are significant to the Department’s administration of the federal Medicaid and CBHP grant programs. HCPF’s contractual agreement with Xerox required them to perform an annual audit under Statement on Standards for Attestation

Engagements No. 18 (SSAE 18) and provide an opinion as part of its Service Organization Control (SOC 1) report on service organizations’ internal controls over financial reporting. The COMMIT project was originally scheduled to go live at the end of October 2016. However, the Department postponed go-live to allow Department staff to conduct more system testing, better define system and business process changes, and work with providers to ensure that they were revalidated and enrolled in accordance with the federal Affordable Care Act.

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The final transfer of all activities and processes, including claims processing, was completed on March 1, 2017, and at that time the fiscal agent role and responsibility was turned over to DXC Technology (formerly known as Hewlett Packard Enterprises prior to April 2017), and the Colorado interChange system replaced the legacy system. Both the legacy MMIS, while in operation, and the Colorado interChange systems are hosted by the respective vendors who manage the IT services related to the system infrastructure, software upgrades, and maintenance for those systems. Therefore, these entities are considered the Department’s contracted third-party “service organizations” for this purpose. The service organizations then contract with independent auditors (service auditors) to perform an examination of their internal controls over the system. Examinations of this type are governed by the American Institute of Certified Public Accountants’ (AICPA) SSAE 18, and result in a SOC 1 report. Specifically, a SOC 1, Type II report provides the service auditors’ opinion as to whether the service organization’s internal controls over the system have been suitably designed and are operating effectively, over a specified period of time, for the Department to rely on those controls as they relate to financial reporting. Service organizations can subcontract services performed for a user entity, in this case the Department, to a “subservice organization.” If a service organization subcontracts services a SOC 1, Type II report is also needed to provide an opinion on the internal controls of the subservice organization on its system responsibilities.


The purpose of our audit work was to review the SOC 1, Type II report from Xerox, for the legacy MMIS system that was in place for the majority of the fiscal year under review (approximately 8 months), until March 1, 2017, when the new Colorado interChange system was implemented.

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7 We performed testwork to attempt to review the SOC 1, Type II reports from Xerox for MMIS and/or DXC Technologies for Colorado interChange to provide an opinion on the internal controls over financial reporting related to the Department’s eligibility and payment processing systems in place during Fiscal Year 2017. Our audit procedures included inquiry of Department staff and inspection of SOC 1, Type II reports available for these systems.


We measured the results of our audit work against the following criteria:

The Department’s contract with Xerox (Amendment 10) states that Xerox must perform an annual audit under SSAE 16 (superseded by SSAE 18) and that findings and action plans must be submitted to the Department.

According to the AICPA’s audit and accounting guide, Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial

Reporting, Section 3.08, a SOC 1, Type II report is most useful to the Department for purposes of the financial audit, when the reports cover a substantial portion of the period under audit, for example a report covering at least 9 months of the Department’s or State’s financial statements.

According to federal regulations (45 CFR 95.621) state agencies

must establish and maintain a program for conducting periodic risk analyses to ensure that appropriate, cost effective safeguards are incorporated into new and existing systems. State agencies must perform risk analyses whenever significant system changes occur. State agencies shall review the Automated Data Processing (ADP) system security installations involved in the administration of federal Health and Human Services (HHS) programs on a biennial basis. At a minimum, the reviews shall include an evaluation of physical and data security operating procedures, and personnel

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practices. The state agency shall maintain reports on its biennial ADP system security reviews, together with pertinent supporting documentation, for HHS on-site reviews. To determine whether the state Medicaid agency (i.e., the Department) has performed the required ADP risk analyses and system security reviews, Single Audit guidance issued by the federal Office of Management and Budget specifies procedures to review the state Medicaid agency’s policies and procedures, and document the frequency, timing, and scope of ADP security reviews. This should include any SOC 1, Type II reviews following SSAE 18 that may have been performed on outside processors (service organizations).

OSC’s policy entitled, Internal Control System, requires state agencies to use The Green Book, published by the U.S. Government Accountability Office (GAO), as its framework for its system of internal control. The Green Book, under Section 4 Additional

Considerations, OV4.01–Service Organizations, indicates that management retains responsibility for the performance of processes assigned to service organizations and further states that management needs to understand the controls each service organization has designed, has implemented, and operates for the assigned operational process and how the service organization’s internal control system impacts the entity’s internal control system.


We identified problems related to the Department’s oversight of its service organizations. Specifically, SOC 1 reports were either not received or contained a gap in information technology internal control coverage, as follows:

The Department did not obtain from Xerox an annual SOC 1, Type II report over the legacy MMIS system, for the period of July 1, 2016, through February 28, 2017, as required by the contract. Historically, Xerox had provided the Department with two SOC 1,

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7 Type II reports: A report covering the centrally managed data center and a report specifically covering the State’s legacy MMIS system. For Fiscal Year 2017, Xerox officials reported that they did not have the resources or the data available to conduct an audit of the legacy MMIS system, although Xerox did provide a SOC 1, Type II report for its data center. Therefore, no auditors’ opinion exists over Xerox’s internal controls for the 8 months that the legacy system processed Medicaid and CBHP provider payments during Fiscal Year 2017.

The Colorado interChange SOC 1, Type II report lacked coverage of database controls. During our review of the DXC Technology’s SOC 1, Type II report for Colorado interChange, for the period of October 1, 2016, through September 30, 2017, we determined that database controls supporting the Colorado interChange system were not included in the report. By omitting relevant database controls from a SOC 1, Type II report, the Department does not have assurance over the reliability of the data maintained within, or output from, the system.

An independent opinion was not provided over controls handled by

a subservice organization. DXC Technology contracted with a subservice organization to perform certain information security controls, which is allowable under attestation standards, but these controls were not included in DXC Technology’s service auditors’ opinion. Further, when we inquired with the Department about whether the subservice organization conducted a SOC 1, Type II audit over its IT internal controls for Fiscal Year 2017, we were informed that the subservice organization also did not conduct an audit. Therefore, no opinion existed over the subservice organization’s internal controls.


The Department failed to hold its service provider accountable for contract provisions, including proactively determining whether Xerox would comply with contract provisions for providing a final SOC 1,

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Type II report for the legacy MMIS system before it was shut down. The Department did not follow up with Xerox on the SOC 1, Type II report until late February 2017, less than 2 weeks prior to go-live and Xerox shutting down the legacy MMIS system, which was prompted by our inquiries.


The Department’s failure to obtain SOC 1, Type II reports from its service providers on an annual basis according to contract provisions, and failure to ensure that the reports contain adequate coverage of internal IT controls, specifically database controls, could impact the Department’s ability to identify deficiencies related to financial reporting that could adversely impact the State’s financial statements and risk noncompliance with federal regulations.

FEDERAL AGENCY DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS XIX-ADM2016

XIX-ADM2017 CHIP2016 CHIP2017 XIX-MAP2016 XIX-MAP2017 16S&CTITLE19MEDICAID 17S&CTITLE19MEDICAID

FEDERAL AWARD YEARS 2016 AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 93.767, CHILDREN’S HEALTH INSURANCE

PROGRAM 93.777 & 93.778, MEDICAID CLUSTER

COMPLIANCE REQUIREMENTS ACTIVITIES ALLOWED OR UNALLOWED (A) ALLOWABLE COSTS/COST PRINCIPLES (B) SPECIAL TESTS AND PROVISIONS (N)

CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $0



The Department of Health Care Policy and Financing should improve

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7 controls over its financial reporting internal controls, and ensure compliance with federal regulations by holding vendors accountable for contract provisions, including requirements to provide SOC 1, Type II reports, as well as reports from related subservice organizations, on an annual basis, for systems implemented under the COMMIT project. The reports should cover all managed system components, including database controls, relevant to internal controls over financial reporting.

RESPONSE


AGREE. IMPLEMENTATION DATE: DECEMBER 2018. The Department will work with the three contractors responsible for medical and pharmacy claims processing and data analytics to verify that they provide the SOC 1, Type II reporting requirements, as well as reports from related subservice organizations in compliance with current contract provisions on an annual basis. In addition, the Department will work with the contractors to clarify that the reports cover all managed system components, including database controls relevant to internal controls over financial reporting, which may be contingent upon additional funding.

MEDICAID CONTROLS OVER ELIGIBILITY DETERMINATIONS The Department, counties, and Medical Assistance (MA) sites share responsibility for ensuring that only eligible recipients receive public assistance benefits under Medicaid. Individuals and families apply for

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Medicaid eligibility at their local county departments of human/social services or at MA sites. At the counties and MA sites, caseworkers collect required documentation, such as support for income and the value of resources, such as a vehicle or bank account balance, and enter applicant data into CBMS. An eligible beneficiary’s income and countable resources cannot exceed a set limit set by federal and state regulations. The determinations of participants’ eligibility to receive Medicaid are made by the caseworkers through CBMS. The eligibility data in CBMS feeds into the Colorado interChange system, which pays providers for the services that beneficiaries receive. A variety of different medical programs within Medicaid exist to help provide services needed by the public. For example, the Supplemental Security Income (SSI) Mandatory Program is for individuals with limited income and resources who are receiving SSI financial assistance. The Social Security Administration (SSA) determines medical eligibility for all SSI applicants based on an agreement between the State and SSA. The Elderly, Blind & Disabled program is a waiver program for individuals who are 65 or older who have a physical impairment or are blind, or people who are between the ages of 18 and 64 who are physically disabled or have been diagnosed with HIV or AIDS, and require long-term support or services in order to remain living in a community setting. Home and Community Based Service (HCBS) waiver programs allow individuals to remain in their own home, or live in a community setting, while receiving medical care.


The purpose of the audit work was to review the Department’s internal controls over all aspects of the eligibility determination process for Medicaid as well as to determine the Department’s compliance with applicable federal and state requirements during Fiscal Year 2017.

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7 During our Fiscal Year 2017 audit, we reviewed the Department’s internal controls, including CBMS system controls, over Medicaid eligibility and tested a sample of 40 Medicaid cases associated with medical payments approved between July 1, 2016, and June 30, 2017. We also reviewed the case files and CBMS data fields related to eligibility determination/redetermination as well as any additional information that is required for individuals receiving services. We reviewed whether the Department ensured that county and MA site caseworkers obtained and maintained in the case files the required documents supporting eligibility determinations and annual redeterminations, performed timely level of care determinations for HCBS beneficiaries, correctly entered eligibility data into CBMS, and determined eligibility in a timely manner.



Federal regulations [Income-Related Subsidies for Individuals with

Income Up to 150 Percent of Poverty Line, 42 USC 1395w-114] require an individual to meet the income and the resource requirement, which includes value of vehicle, home, checking accounts, and savings accounts, in order to receive Medicaid benefits. An individual’s resources cannot exceed three times the standard SSI benefit.

State regulations [Transitional Medical Assistance and 4 Month

Extended Medical Assistance, 10 CCR 2505-10 8.100.4.P] require Transitional Medical Assistance to be granted to individuals who are no longer eligible for the Parent/Caretaker Relative category provided they were eligible for the Parent/Caretaker Relative category in at least 3 of the 6 preceding months.

Federal regulations [Case Documentation, 42 CFR 435.914] require the Department to obtain and maintain documentation to support a beneficiary’s Medicaid eligibility determination.

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Federal regulations [Timely Determination of Eligibility, 42 CFR

435.912] require the initial Medicaid application to be approved or denied within 45 days, or within 90 days if a disability determination is required.

State regulations [Redetermination of Eligibility, 10 CCR 2505-10 8.100.3.P] require eligibility redeterminations to be completed according to timelines defined by the Department and outlined in the Department User Reference Guide (Guide).


In seven of the 40 case files tested (18 percent), we identified at least one error, as described below. These errors resulted in a total of $49,713 in known questioned costs; $24,928 of these costs were paid with federal grant funds. Specifically, we found:

Two case files were missing required case file documentation. The missing documentation included items such as income award letters and support used to verify the value of the vehicles. In addition, the Department stated that the resource requirements were not required in one of the cases because the beneficiary was receiving SSI. However, the beneficiary was enrolled in the Elderly, Blind and Disabled program, which does have a resource requirement. This resulted in questioned costs of $42,982.

In one case, the caseworker updated the reduced value of a vehicle, but failed to update the reduced loan amount on the same vehicle in CBMS, which resulted in a lower net worth of the vehicle, and the individual’s resources falling below the allowable limit and the individual being deemed eligible for Medicaid. Subsequently, the caseworker updated the reduced vehicle loan amount which led to a higher net worth of the vehicle, and the beneficiary’s resource value over the allowable limit resulting in the beneficiary being ineligible for Medicaid benefits. Further, before the caseworker updated the

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7 reduced vehicle loan amount, CBMS showed the value of the vehicle at a negative $1,602 due to the unadjusted vehicle loan amount exceeding the reduced value of the vehicle, or overall reducing the total resources. CBMS should have been programmed to reduce and display any negative resource value to $0. The display issue did not result in questioned costs; however, the reduced vehicle loan amount resulted in questioned costs of $6,659.

In one case, the system incorrectly enrolled the beneficiary in the transitional Medicaid program even though they were not eligible for the Parent/Caretaker Relative category in at least 3 of the 6 preceding months, as required. Specifically, the beneficiary had not been in the Parent/Caretaker program since March 2014. This resulted in questioned costs of $72.

In two cases, the information in CBMS did not match the supporting documentation in the case file. Specifically, in one instance, the individual’s asset value in CBMS did not match the beneficiary’s information on the redetermination form. In the other case, the date of birth on the application did not match the information in CBMS. No questioned costs were identified for these instances.

In one instance, the caseworker did not process the application within the 45 Calendar Day requirement. Specifically, the case was processed and approved 12 days beyond the required time frame. No questioned costs were identified for this instance.

In addition, we requested to review a copy of the Guide that was referenced in state regulations. The Department could not provide this guide because Department staff indicated it currently does not exist.


The Department lacks sufficient internal controls to ensure that it complies with state and federal Medicaid eligibility requirements. Specifically, we noted the following causes for the errors identified:

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The Department is not adequately monitoring and training counties

to ensure they are updating information in CBMS in a timely manner, maintaining the required documentation to support eligibility, entering information correctly into CBMS, processing applications in a timely manner, and enrolling beneficiaries in the correct medical program.

According to the Department, while they acknowledge that CBMS is currently displaying beneficiaries’ value of assets or resources inaccurately, they do not believe this issue impacts beneficiaries’ eligibility determinations. However, based on our review of eligibility determination, we found that CBMS did use the inaccurate data entered asset and resource values when determining individuals’ eligibility in some cases, which resulted in ineligible individuals’ obtaining Medicaid benefits. In addition, the Department stated that CBMS programming issues were responsible for the beneficiary’s erroneous enrollment in the Transitional Medicaid program, and these programming issues were corrected in March 2017.

According to the Department, the caseworker cleared the individual’s date of birth incorrectly when updating the information in CBMS.

In addition, Department staff indicated that they were unaware of the state regulation requiring eligibility redeterminations to be completed according to the timelines defined by the Department and outlined in the Guide. The Department indicated that it will review the state regulations for the requirements and determine if it will develop this Guide, or seek changes to the regulation.


Inaccurate processing of case file information to determine eligibility can result in the counties and MA sites granting Medicaid benefits to ineligible individuals. Without the required case file documentation, the counties, MA sites, and ultimately the State cannot substantiate that eligibility determinations and redeterminations for Medicaid are accurate, which can

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7 result in benefits being paid on behalf of ineligible individuals. In addition, CBMS determines eligibility based on the information entered into it; if this information is incorrect then the eligibility determination may not be correct. The federal government can disallow federal funds for program expenditures that do not adhere to regulations, and the State would be required to bear the cost of these errors.

FEDERAL AGENCY DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS XIX-MAP2016*

XIX-MAP2017* 16S&CTITLE19MEDICAID 17S&CTITLE19MEDICAID

FEDERAL AWARD YEARS 2016 AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 93.777 & 93.778*, MEDICAID CLUSTER COMPLIANCE REQUIREMENTS ACTIVITIES ALLOWED OR UNALLOWED (A)

ALLOWABLE COSTS/COST PRINCIPLES (B) ELIGIBILITY (E)

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $49,713



The Department of Health Care Policy and Financing (Department) should strengthen its internal controls over the Medicaid Program by: A Providing training to the counties and Medical Assistance (MA) sites

to ensure that caseworkers are updating information in the Colorado Benefits Management System (CBMS) in a timely manner, maintaining the required documentation to support eligibility, entering information correctly into CBMS, and processing applications in a timely manner.

B Resolving CBMS system issues to ensure correct beneficiary

information is displayed and processed, and that CBMS enrolls beneficiaries into the correct Medicaid program.

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C Ensuring CBMS matches supporting documentation in the case file

when updating the information in the system. D Resolving the discrepancy with the Department User Reference

Guide that is defined in the state regulations by providing the document or updating the regulation.

RESPONSE


A AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

The Staff Development Center (SDC) responsible for training CBMS users is moving to a new Process-Based Training model. This new training model will provide consistent CBMS data entry training, policy, eligibility information, timeliness and case file documentation regardless of the program area. The pilot release for this new training model is scheduled for January 2018 through March 2018. The new training model will continue to be released in phases which is refined based on stakeholder feedback prior to full implementation. The Department will work with the SDC to ensure that trainings include updating information in CBMS in a timely manner, maintain the required documentation to support eligibility, enter information correctly into CBMS, and process applications in a timely manner.


The Transitional Medicaid system finding was corrected in March 2017. For the incorrect display issue, there is an identified system issue that displays the incorrect negative amount instead of zero. This amount was not used to determine eligibility. The Department will request that the system be modified to address this display issue.

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7 C AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

Department Response: Recommendation A addresses this - The Staff Development Center (SDC) responsible for training CBMS users is moving to a new Process-Based Training model. This new training model will provide consistent CBMS data entry training, policy, eligibility information, timeliness and case file documentation regardless of the program area. The pilot release for this new training model is scheduled for January 2018 through March 2018. The new training model will continue to be released in phases which is refined based on stakeholder feedback prior to full implementation. The Department will work with the SDC to ensure that trainings include updating information in CBMS in a timely manner, maintain the required documentation to support eligibility, enter information correctly into CBMS, and process applications in a timely manner.

D AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

The Department will work on removing and updating the verbiage and will present the changes at the next Medical Service Board meeting based off the rule making schedule.

PROVIDER ELIGIBILITY CONTROLS–FEDERAL COMPLIANCE The Health First Colorado or Medicaid program covers a variety of medical and related services, which are provided by the following provider types: entities such as clinics and hospitals, as well as individual medical providers working within these entities or individually. As of the end of Fiscal Year 2017, the Department had enrolled or re-enrolled more than 46,000 providers to provide services under Medicaid.

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The Department is ultimately responsible for determining if providers are eligible to participate in the Medicaid program. The Department has passed the responsibility for Medicaid provider enrollment to DXC Technology, the Department’s current fiscal agent, to act on its behalf in determining provider eligibility. A fiscal agent is a contractor that performs certain provider enrollment and claims processing activities, including accepting, processing, evaluating, and approving or rejecting applications. Providers that want to enroll must complete an application form and provide documentation, including a current business and/or medical license, showing that they fulfill all requirements. Once the enrollment process is complete, the Department then enters into provider agreements with the providers that were found to be eligible. Federal regulations require the Department to revalidate the enrollment of all providers at least every 5 years.


The purpose of the audit work was to review the Department’s internal controls over Medicaid provider eligibility processing and to determine whether the Department complied with federal Medicaid provider eligibility requirements during Fiscal Year 2017. We reviewed a sample of 60 providers participating in the Medicaid program during Fiscal Year 2017. As part of our testwork, we reviewed the data entered into the Colorado interChange for each of our sampled providers, as well as the supporting documentation within the system to determine whether the required documents were present, and whether these providers were accurately deemed eligible to receive Medicaid payments in accordance with federal and state regulations. Additionally, we reviewed the information in Colorado interChange to ensure license information was up to date. We also conducted interviews with Department staff regarding the Department’s policies and procedures over the monitoring of its Medicaid fiscal agent.

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INTERNAL CONTROLS. According to federal regulations [2 CFR 200.303] the Department, as a recipient of federal funds, must establish and maintain effective internal control over its federal awards that provides reasonable assurance that the Department is managing its federal grants in compliance with federal statutes, regulations, and the award terms and conditions. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (the Green Book and COSO). Under Paragraph 16.01 of the Green Book, the Department must establish and operate monitoring activities to monitor its internal control system and evaluate the results. Monitoring activities include reviewing reports, performing reconciliations, observing operations, and ensuring that activities are carried out in accordance with the agreement. CONTRACT REQUIREMENTS: According to the contract agreement with DXC Technology, the fiscal agent is required to maintain detailed documentation and procedures for Medicaid provider enrollment. The Department is required to develop and establish detailed guidelines to ensure proper enrollment of all provider types, to include review of provider application before an approval or rejection is assigned. VERIFICATION OF PROVIDER LICENSES: According to federal regulation [42 CFR 455.412], the Department must verify provider licenses as follows:

Have a method for verifying that any provider purporting to be licensed in accordance with the laws of any State is licensed by such State.

Confirm that the provider’s license has not expired and that there are no current limitations on the provider’s license.

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This federal regulation requires the Department to verify that the providers meet required licensure standards initially, and it is best practice for the Department to verify that the providers meet these standards on an ongoing basis to ensure that there are no current limitations on the provider’s license.


Overall, we identified issues related to the Department’s Medicaid provider eligibility processes during Fiscal Year 2017. Specifically, we found the following:

OUTDATED INFORMATION IN INTERCHANGE. During our testwork, we identified 34 of 60 providers (57 percent) whose medical and/or business license expiration date contained in interChange had expired as of the date of our audit testwork. For example, we identified one provider whose license, according to Colorado interChange, had expired on January 31, 2016, and the license information had not been updated in Colorado interChange to note that the provider had renewed its license and that there are no current limitations. Based on additional testwork, we were able to confirm that all of these providers were currently licensed and eligible to participate in the Medicaid program, but Department staff had failed to obtain updated licensure information and update it in Colorado interChange.

EVIDENCE OF MONITORING. The Department could not provide any

documentation that it had monitored its fiscal agent’s performance and/or contract compliance during Fiscal Year 2017 to ensure that the fiscal agent had approved and/or denied provider applications during the year in accordance with federal and state regulations.


The Department does not have adequate internal controls in place to ensure that the provider information in Colorado interChange remains

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7 accurate and updated after a provider is approved and enrolled in the Medicaid program. Specifically, the Department indicated that the Colorado interChange system does not have an alert to notify the fiscal agent and/or the Department that a license is expired, nor has it established an interim manual process to ensure that expired licenses are identified and that subsequent steps are taken to ensure that providers remain eligible to provide Medicaid services. Further, Department staff stated that once a provider is approved and enrolled in Medicaid, the Colorado interChange system was designed to automatically send a letter to the provider requesting that the provider update the license information if expired. However, during the implementation of Colorado interChange, this letter was purposely suppressed by the Department to reduce confusion as providers needed to enroll in the system and were having trouble navigating the enrollment process. Additionally, the Department lacks documentation on its monitoring policies and procedures over the fiscal agent. Specifically, we found that the Department could not provide documentation on how it monitors provider information entered into Colorado interChange after a provider is approved and enrolled in the Medicaid program to ensure that the fiscal agent is appropriately enrolling providers and is in compliance with the contract agreement.


By not instituting appropriate internal controls related to Medicaid provider eligibility, including contract monitoring over its fiscal agent, the Department cannot ensure that it is in compliance with federal Medicaid requirements in this area. Specifically, without instituting a process to regularly update provider licensure information, the Department cannot ensure that the enrolled providers are eligible to receive payments. Ensuring that providers contained in interChange are qualified to provide services is especially important because the Colorado interChange system is also used for provider eligibility determination for other programs, such as CBHP.

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Overall, the State could lose federal Medicaid and other program funding if it allows non-qualified providers to bill and be paid for services provided for these programs or if its fiscal agent fails to adhere to federal Medicaid provider eligibility requirements.

FEDERAL AGENCY DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS XIX-ADM2016

XIX-ADM2017 CHIP2016 CHIP2017 XIX-MAP2016 XIX-MAP2017 16S&CTITLE19MEDICAID 17S&CTITLE19MEDICAID



COMPLIANCE REQUIREMENTS ACTIVITIES ALLOWED OR UNALLOWED (A) ALLOWABLE COSTS/COST PRINCIPLES (B) SPECIAL TESTS AND PROVISIONS (N)

CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Health Care Policy and Financing should improve its controls over providers participating in the Medicaid program by: A Ensuring that provider licensing information contained in Colorado

interChange is current, and ensuring that providers are appropriately licensed and in compliance with federal regulations while enrolled in the program.

B Documenting policies and procedures for the monitoring process

over its Medicaid provider eligibility fiscal agent to ensure that the fiscal agent is in compliance with their contract.

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7

RESPONSE



The Department finds that the Colorado interChange is working as designed, that the Fiscal Agent is appropriately enrolling providers, and the Department is in compliance with the federal regulations regarding enrolling and revalidating providers. The cited regulation requires providers to be screened at enrollment and revalidation. All providers are assessed for eligibility requirements at enrollment and revalidation and are then screened monthly. All providers noted in the finding have active licenses and no restrictions. The Department does agree that it is a best practice to maintain current provider licenses and will restart the process to request that providers update the information. This process has been suppressed during implementation of the Colorado Interchange to reduce confusion in the provider community during the transition.


The Department finds that the Colorado interChange is working as designed, that the Fiscal Agent is appropriately enrolling providers, and the Department is in compliance with the federal regulations regarding enrolling and revalidating providers. The Department will work to provide the requested documentation to verify that the Fiscal Agent continues to meet the applicable contract requirements.

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MEDICAID CLAIMS PROCESSING The Department reimburses medical providers, pharmacies, and providers of medical equipment, for claims submitted to the Department for services provided to clients determined eligible for the Medicaid program. During Fiscal Year 2017, the Department replaced the legacy MMIS, the Department’s medical claims system, with a new claims system called Colorado interChange that went live on March 1, 2017. Colorado interChange is programmed to determine whether claims, except for pharmacy claims, are allowable for payment based on certain requirements specified in federal and state Medicaid rules and regulations. PBMS is programmed with pharmaceutical rates and determines whether pharmacy claims are allowable for payment. The Department contracted with two fiscal agents to perform claims processing activities on behalf of the Department during Fiscal Year 2017. Specifically, the Department contracted with Xerox State Healthcare (Xerox) to process all claims within MMIS and the Department contracted with DXC Technology to process and pay all claims within Colorado interChange. A fiscal agent is a contractor that performs claims processing activities, including evaluating and approving or rejecting claims payments. However, the Department is ultimately responsible for ensuring that Medicaid claims are paid in accordance with federal and state regulations. During Fiscal Year 2017, the Department paid over $4 billion in Medicaid claims payments.


The purpose of the audit work was to review the Department’s internal

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7 controls over fiscal agent reporting on timely processing of Medicaid claims paid through MMIS and to determine if claims were processed and paid in accordance with state and federal rules and regulations during Fiscal Year 2017. The audit work included making inquiries of Department staff regarding the Department’s policies and procedures over the monitoring of its Medicaid fiscal agents. In addition, we requested eight monthly claims payment monitoring reports that Xerox was contractually required to submit to the Department for the period of time during Fiscal Year 2017 it processed Medicaid claims (July 2016 through February 2017) to verify compliance with federal regulations. The Department received a waiver for the Medicaid Timely Claims Payment requirements from the Center for Medicare and Medicaid Services for the remaining 4 months of Fiscal Year 2017 (March 2017 through June 2017) after interChange was implemented. We reviewed a sample of the reports submitted by Xerox to the Department during Fiscal Year 2017 to determine whether payments were made on a timely basis in accordance with federal regulations.


TIMELY CLAIMS PAYMENT. According to federal regulations [42 CFR

447.45 (d)], the Department must pay 90 percent of all clean claims from providers within 30 days of the date of receipt. In addition, the Department must pay 99 percent of all clean claims from providers within 90 days of the date of receipt. The Department has passed this responsibility on to its fiscal agents.

CONTRACT REQUIREMENTS. According to the contract agreement Exhibit A section 2.5, Xerox, as the Department’s fiscal agent, is required to submit detailed monthly status reports of claims paid in a timely manner in accordance with federal and state regulations.

INTERNAL CONTROLS–MONITORING. According to federal regulations [2 CFR 200.303] the Department, as a recipient of federal funds, must

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establish and maintain effective internal control over its federal awards that provide reasonable assurance that the Department is managing its federal grants in compliance with federal statutes, regulations, and the award terms and conditions. These internal controls should be in compliance with guidance in Standards for Internal Control in the

Federal Government (Green Book) issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Under Paragraph 16.01 of the Green Book, the Department must establish and operate monitoring activities to monitor its internal control system and evaluate the results. Monitoring activities include reviewing reports, performing reconciliations, observing operations, and ensuring that activities are carried out in accordance with the agreements.


Overall, we identified issues related to the Department’s monitoring of its MMIS fiscal agent’s compliance with timely claims processing regulations during Fiscal Year 2017. Specifically, the Department could not provide monthly status reports of claims paid in a timely manner or other documented evidence for 4 of the 8 months we requested for review (50 percent). As a result, the Department could not demonstrate that it appropriately monitored Xerox’s performance during the time period of November 2016 through February 2017 to ensure that Xerox paid 90 percent of all clean claims from providers within 30 days of the date of receipt and 99 percent of all clean claims from providers within 90 days of the date of claims receipt in accordance with federal and state regulations.


According to the Department, because the Colorado interChange was originally scheduled to go live at the end of October, the Department’s contract with Xerox for MMIS claims processing had been scheduled

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7 to end at that time. Although the go live date for the Colorado interChange was ultimately pushed back to March 1, 2017, the Department granted Xerox permission to cease producing the monthly claims payment monitoring reports after October 2016 since Xerox had already moved a majority of its staff to other projects and indicated that it, therefore, could not continue to produce these monthly reports on claims processing times. Department staff indicated that they held weekly status meetings to monitor Xerox’s performance between November 2016 and February 2017 but did not review the claims payment monitoring reports demonstrating the fiscal agent’s claims processing time frames during that period. Additionally, the Department lacks documented policies and procedures over the timely processing of claims payments to ensure the fiscal agent is in compliance with their contract, federal, and state regulations.


The Department is responsible for having adequate controls in place over Medicaid claims processing to ensure that claims are paid in a timely manner in accordance with federal and state regulations. Payments that are not made in accordance with these requirements could be subject to federal disallowances and recoveries from the State.

FEDERAL AGENCY DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS XIX-MAP2016

XIX-MAP2017 16S&CTITLE19MEDICAID 17S&CTITLE19MEDICAID

FEDERAL AWARD YEARS 2016 AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 93.777 & 93.778, MEDICAID CLUSTER COMPLIANCE REQUIREMENTS ACTIVITIES ALLOWED OR UNALLOWED (A)

ALLOWABLE COSTS/COST PRINCIPLES (B) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0


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The Department of Health Care Policy and Financing should improve its internal controls over the timely processing of medical claims for the Medicaid program by:

A Ensuring that monthly claims payment monitoring reports are generated and reviewed by the Department throughout the fiscal year.

B Documenting policies and procedures over the timely processing of claims payments to ensure the fiscal agent is in compliance with its contract, including a requirement for appropriate documentation to substantiate that monitoring activities were conducted.

RESPONSE



The Department agrees to produce the timely claims processing reports through the Fiscal Agent or the Department’s Decision Support System, as required by federal regulations, once the CMS approved wavier to suspend this reporting expires. The Department notes that it did review reports, which includes weekly operations reports, from the previous Fiscal Agent and would have noted any irregularity in the timeliness of claims payment for the period in question (four months).

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7 B AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

The Department finds that the Colorado interChange is working as designed, that the Fiscal Agent is appropriately processing of claims payments, and the Department is in compliance with federal regulations. The Department will work to provide the requested documentation to verify that the Fiscal Agent continues to meet the applicable contract requirements. The Department notes that it did review reports, which includes weekly operations reports, from the previous Fiscal Agent and would have noted any irregularity in the timeliness of claims payment for the period in question (four months). The Department granted the previous Fiscal Agent permission to cease producing the monthly claims payment monitoring reports to reduce operating costs. It is an inaccurate conclusion that the Department was not appropriately monitoring the previous Fiscal Agent because the specific report wasn't generated during the transition period to a new Fiscal Agent.

AUDITOR’S ADDENDUM

During the audit, the Department reported that it had granted Xerox, the fiscal agent, permission to cease producing the monthly claims payment monitoring reports after October 2016. The Department failed to provide any documentation to demonstrate that it produced, obtained, reviewed, or otherwise monitored claims processing reports during the time period of November 2016 through February 2017 to ensure claims were processed in accordance with federal and state regulations during that time period.

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FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT REPORTING FOR THE MEDICAID AND CBHP PROGRAMS The Federal Funding Accountability and Transparency Act (Transparency Act) was created to “empower Americans with the ability to hold the government accountable for each spending decision and, as a result, to reduce wasteful spending by the government.” The Transparency Act requires that the federal government make information on federal awards available to the public via a single, searchable website (www.USASpending.gov). Primary federal grant recipients, such as the Department, are required to report information about subgrants given to other governments or to nonprofit organizations.


The purpose of the audit work was to determine whether the Department complied with Transparency Act reporting requirements for the Medicaid and CBHP programs during Fiscal Year 2017. In addition, the purpose was to determine the Department’s progress in implementing our audit recommendation that has been repeated every

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7 year since Fiscal Year 2013 for the Department to comply with the Transparency Act’s reporting requirements for the Medicaid and CBHP programs. In response to our Fiscal Year 2013 recommendation in this area, the Department stated that it would seek an informal opinion from the Attorney General’s Office and, if applicable, develop and implement a process to comply with the requirements. The Department had discussions with the Attorney General’s Office and CMS during Fiscal Year 2015 regarding the applicability of the Transparency Act to the Department; based on those discussions, the Department indicated that it would comply with the Transparency Act requirements going forward. To assess the Department’s internal controls over, and compliance with, federal requirements, we inquired if the Department developed and implemented policies and procedures related to Transparency Act reporting for Medicaid and CBHP and submitted Transparency Act reports for the two programs during Fiscal Year 2017.


In accordance with federal regulations [2 CFR 170], a primary grant recipient is required to report information about each subgrant equal to or greater than $25,000 in federal funds that it awards by the end of the month following the month in which the award was made.


We found that the Department did not comply with the Transparency Act’s reporting requirements. Specifically, it did not submit any Transparency Act reports for approximately $42.5 million in 83 Medicaid subawards or $3.2 million in 25 CBHP subawards it made during Fiscal Year 2017.


According to the Department, it created a work group during Fiscal Year

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2016 to help develop and implement a process to comply with the Transparency Act. However, due to the implementation of a new claims processing system during Fiscal Year 2017, the work group did not have time to focus on the Transparency Act and its requirements and has not developed policies and procedures to prepare and submit the required reports.


The goals of the Transparency Act can only be achieved if the Department submits required reports for its federal awards. In addition, by failing to submit required reports, the Department is out of compliance with the federal Transparency Act reporting requirements.



XIX-ADM2016 XIX-ADM2017 CHIP2016 CHIP2017



COMPLIANCE REQUIREMENTS REPORTING (L) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Health Care Policy and Financing should comply with the Federal Funding Accountability and Transparency Act’s reporting requirements for the Medicaid and Children’s Basic Health Plan programs by developing and implementing policies and procedures to prepare and submit the required reports.

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7

RESPONSE



The Department coordinated with several State agencies that currently report for FFATA to develop its own Federal Funding Accountability and Transparency Act’s policies and procedures. The Department is currently documenting these policies and procedures and creating templates and forms for data collection and transmittal to comply with the FFATA reporting requirements.

PERSONNEL COSTS FOR FEDERAL GRANT PROGRAMS Federal regulations require recipients of federal awards to develop adequate internal controls to ensure that personnel compensation expenditures are accurate, allowable, and properly allocated. In 2014, Office of Management and Budget (OMB) released new federal regulations entitled Uniform Administrative Requirements, Cost

Principles, & Audit Requirements for Federal Awards (Uniform Guidance) that superseded the requirements of Circular A-87 effective for our Fiscal Year 2016 audit. The Department is required to follow these standards when determining the Department’s federally-reimbursable costs, including personnel costs, for the federal programs it administers. The two largest federal programs it administered during Fiscal Year 2017 were the Medicaid Cluster [CFDA 93.775, 93.777, and 93.778] and Children’s Basic Health Plan [CFDA 93.767].

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Currently, the Department uses Clarity, a time reporting system, to track staff’s time and charge personnel costs to the respective federal grant program. The Department was scheduled to implement the State’s current timekeeping system, KRONOS, on April 1, 2017, for time tracking. The Department of Personnel & Administration (DPA) and the Governor’s Office of Information Technology (OIT) share the responsibility for implementing and managing KRONOS.


The purpose of the audit work was to assess the Department’s internal controls over personnel costs associated with its administration of federal grants and to determine whether it complied with federal cost regulations under Uniform Guidance issued by the OMB. Additionally, we reviewed the Department’s progress in implementing our Fiscal Year 2015 audit recommendation related to federal grant personnel costs. Specifically, we recommended that the Department develop and implement procedures to ensure that personnel costs charged to federal grant programs are compliant with federal cost regulations issued by the OMB. The Department agreed with the recommendation and indicated that it would assess the federal cost requirements of OMB Uniform Guidance, update its internal controls, and implement policies and procedures to ensure that personnel costs are accurate, allowable, and properly allocated in accordance with Uniform Guidance. This recommendation has been outstanding since we first identified issues in this area as a result of our Fiscal Year 2012 audit testwork. We performed testwork during our Fiscal Year 2017 audit to determine whether the Department implemented the prior audit recommendation and if it developed and implemented policies and procedures to ensure that personnel costs were charged in accordance with federal regulations during Fiscal Year 2017.

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Federal regulations [2 CFR 200.430] require that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records; (3) reasonably reflect the total activity for which the employee is compensated; and (4) support the distribution of the employee’s salary or wages among specific activities if the employee works on more than one federal award.


We found that the Department did not use Clarity for all Department staff to track time spent on federal grant programs during Fiscal Year 2017 due to the cost of the license. In addition, it did not implement KRONOS or develop an alternative tracking mechanism as part of its internal control process during Fiscal Year 2017 to ensure that personnel costs charged to Medicaid and CBHP federal programs were accurate, allowable, and properly allocated. As a result, the Department did not implement our Fiscal Year 2015 audit recommendation.


The Department was informed by DPA and OIT during Fiscal Year 2017 that KRONOS will not be implemented at any additional departments at the statewide level. Instead, a new timekeeping system, Human Resource Information System (HRIS) is scheduled to be implemented statewide in July 2018. Due to the anticipation of the KRONOS implementation, the Department did not develop and implement any interim policies and procedures to track all staff’s time during Fiscal Year 2017 to ensure compliance with federal cost regulations under Uniform Guidance.

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Lack of adequate internal controls over the charging of personnel costs to federal grants increases the risk that expenditures will be charged to the federal program incorrectly, and that the Department will not be in compliance with federal grant requirements. It is especially important that the Department take steps to demonstrate that it has implemented interim procedures while it awaits the statewide timekeeping system to go live in July 2018, because the Department has been out of compliance for several years.



XIX-ADM2016 XIX-ADM2017 CHIP2016 CHIP2017



COMPLIANCE REQUIREMENTS ALLOWABLE COSTS/COST PRINCIPLES (B) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Health Care Policy and Financing should develop and implement interim policies and procedures to ensure that personnel costs charged to federal grant programs are compliant with federal cost regulations while it awaits for the implementation of the State’s new timekeeping system.

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7

RESPONSE


AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

The Department, as required by the State of Colorado, is in the process of implementing an integrated human resources and payroll system that will provide the Department with the ability to accurately track and report personnel costs for all staff. The integrated system, HRWorks is expected to be implemented by the Department during the last quarter of calendar year 2018. In the interim, the Department will implement a solution for those staff not currently using Clarity that complies with the Uniform Guidance related to “Standards for Documentation of Personnel Expenses.”

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PROVIDER ELIGIBILITY AND ENROLLMENT– FEDERAL COMPLIANCE


A JULY 2017 B JULY 2017 C JULY 2017 D JULY 2017 E JULY 2017

FEDERAL AGENCY Department of Health and Human Services FEDERAL AWARD YEAR 2015-2016

COMPLIANCE REQUIREMENT

Activities Allowed or Unallowed (A) Allowable Costs/Cost Principles (B) Eligibility (E) Special Tests and Provisions (N)


PASS THROUGH ENTITY None TOTAL KNOWN QUESTIONED

COSTS $0

CFDA NOS.


FEDERAL AWARD NUMBERS

CHIP2015 93.777 Medicaid Cluster CHIP2016 93.778 Medicaid Cluster XIX-ADM2015 XIX-ADM2016 XIX-MAP2015 XIX-MAP2016

CBMS AND MMIS SERVICE ORGANIZATION INTERNAL CONTROLS

CURRENT REC. NO. 2017-060 PRIOR REC. NO. 2016-052 IMPLEMENTATION DATE A JULY 2017 B JULY 2017 C JULY 2017

FEDERAL AGENCY Department of Health and Human Services FEDERAL AWARD YEAR 2015-2016





COSTS $0

CFDA NOS.




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7

COMPLIANCE WITH SUBRECIPIENT MONITORING CURRENT REC. NO. 2017-061 PRIOR REC. NO. 2016-053 IMPLEMENTATION DATE DECEMBER 2017 FEDERAL AGENCY Department of Health and Human Services FEDERAL AWARD YEAR 2015-2016 COMPLIANCE REQUIREMENT Subrecipient Monitoring (M) CLASSIFICATION SIGNIFICANT DEFICIENCY


COSTS $0

CFDA NOS.




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DEPARTMENT OF HIGHER EDUCATION The Department of Higher Education was established under State statute [Section 24-1-114, C.R.S.] and includes all public higher education institutions in Colorado. It also includes the Auraria Higher Education Center; the Colorado Commission on Higher Education; the Colorado Student Loan Program, dba College Assist; CollegeInvest; History Colorado; and the Division of Private Occupational Schools. Please refer to the introduction to the Department of Higher Education chapter within SECTION II: FINANCIAL STATEMENT FINDINGS for additional information including a list of schools.

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7

STATE BOARD FOR COMMUNITY COLLEGES AND OCCUPATIONAL EDUCATION The State Board for Community Colleges and Occupational Education (Board) was established by the Community College and Occupational Education Act of 1967, Title 23, Article 60 of the Colorado Revised Statutes. The Board functions as a separate entity and, as such, may hold money, land, or other property for any educational institution under its jurisdiction. The statute assigns responsibility and authority to the Board for three major functions, as follows:

The Board is the governing board of the state system of community and technical colleges, including the Colorado Community College System.

The Board administers the occupational education programs of the state at both secondary and postsecondary levels.

The Board administers the State’s program of appropriations to Local

District Colleges (LDCs) and Area Vocational Schools (AVSs).

The Board consists of nine members appointed by the governor to 4-year staggered terms of service. The statute requires that board members be selected to represent certain economic, political, and geographical constituencies. There are also two advisory, non-voting members per Section 23-60-104, C.R.S. Colorado Community College System’s (CCCS) operations and activities are funded primarily through tuition and fees; federal, state, and local grants; College Opportunity Fund stipends; a fee-for-service contract with the Department of Higher Education; and Amendment 50

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funding. The Board also receives and distributes state appropriations for LDCs, AVSs, and school districts offering vocational programs. The 14 entities in the community college system are as follows:

Arapahoe Community College (ACC) Colorado Northwestern Community College (CNCC) Community College of Aurora (CCA) Community College of Denver (CCD) Front Range Community College (FRCC) Lamar Community College (LCC) Morgan Community College (MCC) Northeastern Junior College (NJC) Otero Junior College (OJC) Pikes Peak Community College (PPCC) Pueblo Community College (PCC) Red Rocks Community College (RRCC) Trinidad State Junior College (TSJC) Colorado Community College System Office (System Office)

The following comments were prepared by the public accounting firm of BKD, LLP which performed the Fiscal Year 2017 audit work at the Colorado Community College System under contract with the Office of the State Auditor.

CONTROLS OVER STUDENT FINANCIAL AID CLUSTER COMPLIANCE– ENROLLMENT REPORTING The federal Department of Education (USDE) requires institutions of

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7 higher education who are receiving Student Financial Aid funds to report enrollment information within specified timeframes to the USDE through its central database for student aid, the National Student Loan Data System, or NSLDS. Institutions of higher education are also required to make and report corrections to previously-reported enrollment information within a specified timeframe. Most institutions of higher education, including the Colorado Community College System, utilize the National Student Clearinghouse (Clearinghouse), a third-party service provider to assist with enrollment reporting. Enrollment reporting, including submission of “roster files” and enrollment status changes, assists the federal government in management of the Pell and Direct Loan programs, which are programs within the Student Financial Aid Cluster. During 2016, the USDE recognized a problem nationally where currently available reports did not provide institutions with sufficient information to be able to clearly resolve the enrollment reporting errors identified by NSLDS. To help alleviate this issue, USDE worked with the Clearinghouse to develop an additional report for use by the institutions of higher education to provide clarification regarding enrollment errors, the Enrollment Errors Report (SCHER5). The SCHER5 report was available for institutions’ use beginning in January 2017. As part of our Fiscal Year 2017 audit, we utilized the Enrollment Reporting Summary Report (SCHER1) detailed in the Compliance

Supplement and provided by NSLDS to perform specific enrollment reporting testwork at 4 of the 13 community colleges: Front Range Community College (FRCC), Morgan Community College (MCC), Northeastern Junior College (NJC), and Pueblo Community College (PCC). The SCHER1 report is created at the request of the institution and specifically summarizes the dates the enrollment reporting roster files were sent and returned by the aforementioned campuses during the year, as well as the number of errors, date and number of online updates, and the number of late enrollment reporting notifications that were sent to the campuses for overdue enrollment reporting rosters. During Fiscal Year 2017, FRCC, MCC, NJC and PCC collectively

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issued approximately $77.5 million in federal Student Financial Aid, which included approximately $29.6 million and $46.5 million of Pell and Direct Loan funding, respectively, with the remaining $1.4 million attributed to other federal student financial assistance programs.


The purpose of our audit work was to determine whether FRCC, MCC, NJC and PCC complied with enrollment reporting requirements regarding student attendance status changes for the federal Pell and Direct Loan programs during Fiscal Year 2017. We reviewed the SCHER1 reports provided by NSLDS for FRCC, MCC, NJC and PCC for Fiscal Year 2017 to determine whether the campuses addressed errors identified by the NSLDS and submitted roster files within the required timeframes during the year.


Federal regulations and Dear Colleague Letters issued by the USDE [Section 34 Code of Federal Regulations (C.F.R) 690.83 (b)(2) and 34 C.F.R. 685.309 and “Dear Colleague Letter”, GEN-14-07, dated April 14, 2014] require that schools respond to USDE’s requests for enrollment information (1) within a timeframe specified by USDE (i.e. 15 business days of receipt of roster file) (2) in a manner specified by USDE, and (3) in a format specified by USDE. In addition, under the authority of those regulations, at least every 30 days, the NSLDS transmits a file containing student enrollment errors to each participating institution; each institution must correct student enrollment errors identified by the NSLDS and return this Enrollment reporting roster file to the USDE within 10 business days of receipt. The

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7 USDE alerted schools to the availability of the SCHER5 report in its NSLDS Newsletter #56 dated December 2016 and recommended that institutions use this report to help them monitor errors generated by the NSLDS enrollment reporting process, as well as utilize the information included in the SCHER5 report to help them correct and resubmit roster file errors.


We determined that a portion of the errors identified by NSLDS were not corrected and resubmitted by FRCC, MCC, NJC and PCC within the required 10 business-day timeframe for the six months between July 2016 and December 2016. FRCC, MCC, NJC and PCC submitted a total of 25 roster files during this period. We tested all 25 roster files and noted the following results for each campus:

ENROLLMENT REPORTING DEFICIENCIES BY CAMPUS JULY 2016 THROUGH DECEMBER 2016

FRCC MCC NJC PCC TOTAL

Number of roster files received from NSLDS 5 7 7 6 25

Number of roster files with errors not resolved in required time frame

5 5 2 5 18

Error rate 100% 71% 29% 83% 68% SOURCE: BKD analysis of SCHER1.

After USDE began distribution of the SCHER5 reports beginning in January 2017, MCC, NJC and PCC corrected errors and resubmitted the files within the required 10 business-day timeframe. However, despite receiving the SCHER5 report for the last six months of the fiscal year, FRCC did not correct errors identified by NSLDS and resubmit the roster files within the required 10 business-day timeframe. For the period of January 2017 through June 2017 FRCC, MCC, NJC and PCC submitted a total of 29 roster files. We tested all 29 roster files and noted the following results for each campus:

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ENROLLMENT REPORTING DEFICIENCIES BY CAMPUS

JANUARY 2017 THROUGH JUNE 2017 FRCC MCC NJC PCC TOTAL Number of roster files received from NSLDS 8 7 5 5 29

Number of roster files with errors not resolved in required time frame

8 - - - 8

Error rate 100% 0% 0% 0% 28% SOURCE: BKD analysis of SCHER1


During the Fall 2016 semester FRCC, MCC, NJC and PCC did not have a formal follow-up or monitoring process in place to ensure that errors identified by the NSLDS were being resolved within the required timeframe. In addition, during the fall 2016 semester, FRCC, MCC, NJC and PCC were unable to obtain adequate reports from the Clearinghouse to assist in the monitoring of the resolution of errors generated by the NSLDS enrollment reporting process. During the Spring 2017 Semester FRCC did not properly utilize the SCHER5 report to assist in the clearing of errors identified by NSLDS. Additionally, FRCC did not have a formal follow-up or monitoring process in place to ensure that errors identified by the NSLDS were resolved within the required timeframe.


Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. Thus, if the campuses fail to meet the required reporting timelines or submit inaccurate information to NSLDS, the borrowers’ repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Overall, a lack of formalized follow-up or monitoring processes in place

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7 over enrollment reporting, including correction of errors, increases the risk that the campuses will not be in compliance with federal regulations and may result in federal sanctions. FEDERAL AGENCY DEPARTMENT OF EDUCATION FEDERAL AWARD NUMBERS P063P160539

P063P163276 P268K170539 P268K173276

P063P161206 P063P163763 P268K171206 P268K173763

FEDERAL AWARD YEARS 2016 AND 2017 PASS THROUGH ENTITY NONE CFDA NO. 84.063 & 84.268; FEDERAL PELL GRANT

PROGRAM & FEDERAL DIRECT STUDENT LOAN PROGRAM

COMPLIANCE REQUIREMENT SPECIAL TESTS AND PROVISIONS (N) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Colorado Community College System should ensure the various community colleges meet Title IV reporting requirements by: A Ensuring that Morgan Community College, Northeastern Junior

College, and Pueblo Community College continue to identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 10 business-day timeframe, which should include continuing to obtain and utilize the SCHER5 report.

B Assisting Front Range Community College in developing policies and procedures to obtain and utilize the SCHER5 report to identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 10 business-day timeframe.

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RESPONSE


A & B AGREE. IMPLEMENTATION DATE: DECEMBER 2017.

CCCS will provide training on the process for requesting the SCHER5 reports on a monthly basis to ensure errors are resolved in a timely manner. This process will be included in the CCCS Business Practice for Enrollment Reporting. CCCS will continue to encourage the Financial Aid Offices and the Registrars to work closely to ensure timely Enrollment Reporting and Error Resolution. The process for resolving errors within the 10 day time-frame is outlined below:

1 Financial Aid Directors requesting the SCHER5 upon notification from the Registrars/Enrollment Reporters that the Enrollment Roster has been received by NSLDS.

2 Once the output from the SCHER5 is received, the data will be forwarded to the Registrars/Enrollment Reporters for research and resolution.

3 The Registrars and Enrollment Reporters must resolve the errors in

Banner and resubmit via the NSC within 5 days to allow NCS to transmit the new data to NSLDS within the 10 day time period.

4 Corrections that must be resolved directly through NSLDS will

be documented and resolved by the Financial Aid Director immediately upon receipt of the data from the Registrars.

In addition, CCCS Director of Financial Aid will work closely with FRCC to assist with error resolution.

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7

CONTROLS OVER DIRECT LOAN PROGRAM COMPLIANCE–BORROWER DATA TRANSMISSION AND RECONCILIATION

The federal Department of Education (USDE) requires institutions of higher education to report all Direct Loan disbursements and submit required records to the federal Direct Loan Servicing System (DLSS) via the Common Origination and Disbursement (COD) System within 15 days of loan funds disbursement. Each month, the COD provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the school) Loan Detail records. The institution is required to reconcile these files to the institution’s financial records. As part of our Fiscal Year 2017 audit, we performed specific SAS reconciliation testwork at 6 of the 13 community colleges within the System: Community College of Aurora (CCA), Front Range Community College (FRCC), Lamar Community College (LCC), Morgan Community College (MCC), Northeastern Junior College (NJC), and Pueblo Community College (PCC).


The purpose of our audit work was to determine whether FRCC, MCC, NJC and PCC complied with Borrower Data Transmission and Reconciliation (Direct Loan) requirements including reconciliation of institutional records to the SAS data files during Fiscal Year 2017. Additionally, the purpose of the audit work was to assess the adequacy of CCA’s and LCC’s remediation of the prior year significant deficiency

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issued for Fiscal Year 2016, which recommended that each school implement internal controls to properly document and retain the monthly COD to Banner reconciliations. We requested from each institution a sample of two months of SAS reconciliations completed during Fiscal Year 2017 to determine whether the institutions accurately and timely reconciled the SAS reports to their institutional records.


Per federal regulations [34 CFR 685.300(B)(5)], on a monthly basis, all institutions receiving federal Direct Loan funds must reconcile institutional records with Direct Loan funds received through the SAS data file.


While we did not identify exceptions at CCA, FRCC, LCC, MCC and PCC, we determined that NJC staff did not complete either of the required monthly SAS reconciliations that we selected for testing (100 percent). Although we noted that NJC staff periodically completed reconciliations throughout Fiscal Year 2017, staff was unable to provide documentation for the September 2016 or March 2017 reconciliations selected for testing.


NJC does not have proper policies and procedures in place to ensure that SAS data files are obtained, reconciliations prepared, and documentation maintained on a monthly basis.


Lack of monthly reconciliation between SAS data file and institutional

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7 records could cause differences between the two systems to go undetected. In addition, a lack of policies and procedures over the SAS reconciliations increases the risk that NJC will not be in compliance with federal regulations and may result in federal sanctions.

FEDERAL AGENCY DEPARTMENT OF EDUCATION FEDERAL AWARD NUMBERS P268K171206 FEDERAL AWARD YEARS 2016 AND 2017 PASS THROUGH ENTITY NONE CFDA NO. 84.268; FEDERAL DIRECT STUDENT LOAN

PROGRAM COMPLIANCE REQUIREMENT SPECIAL TESTS AND PROVISIONS (N) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Colorado Community College System should provide oversight and training to assist Northeastern Junior College with implementing internal controls over Direct Loan Student Account Statement data file reconciliations. The internal controls should include establishing policies and procedures to help ensure the SAS data files are obtained, reconciliations performed between the SAS data files and the institutional records, and the documentation maintained on a monthly basis.

RESPONSE


AGREE. IMPLEMENTATION DATE: JANUARY 2018.

CCCS will provide on-going training for Direct Loan and Pell Reconciliation by the 10th of each month. In addition, CCCS Financial Aid Director will provide a detailed Business Process and assist NJC in preparation of the monthly reconciliation.

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COLORADO STATE UNIVERSITY SYSTEM The institutions that comprise the Colorado State University System (CSU-System) are established in Title 23, Colorado Revised Statutes. The Board of Governors (Board) has control and supervision of three distinct institutions: Colorado State University (a land-grant university), Colorado State University–Pueblo (a regional, comprehensive university), and Colorado State University–Global Campus (an online university). The 15-member Board consists of:

Nine voting members appointed by the Governor and confirmed by the Senate for 4-year terms.

Six advisory members representing the student bodies and the faculty councils for each of the three institutions, elected for terms of 1 Academic Year.

The Board is authorized to set tuition, pay expenses, and hire officials. The chief academic and administrative officers are the Chancellor of the Colorado State University System and the president of each institution.

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7

COLORADO STATE UNIVERSITY–FORT COLLINS In 1870, the Territorial Council and House of Representatives of the Territory of Colorado created the Agricultural College of Colorado (College). When the Territory became a state in 1876, the College was placed under the governance of the State Board of Agriculture. The College began admitting its first students in 1879. It was also designated that year as Colorado’s land-grant college and recipient of federal endowment support under the Morrill Act of 1862. Subsequent federal legislation led to the establishment of the Agricultural Experiment Station and the Extension Service of the College. State legislation also made the College responsible for the Colorado State Forest Service. Following several name changes, the College became Colorado State University in 1957.

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COLORADO STATE UNIVERSITY–GLOBAL CAMPUS Colorado State University–Global Campus (CSU-Global) was incorporated in 2008. CSU-Global is a baccalaureate and graduate online university with the mission in Colorado of offering baccalaureate degree programs for nontraditional students in partnership with the Colorado Community College System and selected master-level graduate programs. The mission of CSU-Global is to offer online programs that are career-relevant and tailored to existing and emerging industry and occupational trends within Colorado. CSU-Global will cater to working adults and other nontraditional students who already have college credit or a 2-year degree and want to complete their bachelor’s and/or master’s degrees. CSU-Global admitted its first students during the fall 2008 semester.

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7

COLORADO STATE UNIVERSITY–PUEBLO Colorado State University–Pueblo (CSU–Pueblo) was incorporated in 1935 as Southern Colorado Junior College. One year later, local citizens decided to support the institution with county taxes. They organized the Pueblo Junior College District and the school was renamed Pueblo Junior College. In 1951, Pueblo Junior College became the first accredited junior college in Colorado. In 1963, Colorado’s General Assembly enacted legislation changing Pueblo Junior College to a 4-year institution—Southern Colorado State College—to be governed by the board of trustees of state colleges. By then, four new buildings had been erected on the new campus north of Pueblo’s Belmont residential district. On July 1, 1975, the State Legislature granted the institution university status. Three years later, the Colorado State Board of Agriculture assumed governance of the University of Southern Colorado. In July 2003, the university was renamed to Colorado State University–Pueblo. CSU–Pueblo is accredited at the bachelor’s and master’s levels. CSU–Pueblo is a regional, comprehensive university, with moderately selective admissions standards displaying excellence in teaching and learning. CSU–Pueblo emphasizes professional, career-oriented, and applied programs at the undergraduate and graduate levels while maintaining strong programs in the liberal arts and sciences. CSU–Pueblo has received the federal government’s designation as a Hispanic Serving Institution granted to universities with at least 25 percent of the student population of Hispanic descent. The following comments were prepared by the public accounting firm of BKD, LLP, which performed the Fiscal Year 2017 audit work at Colorado State University under contract with the Office of the State Auditor.

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ENROLLMENT REPORTING (STUDENT FINANCIAL AID CLUSTER) The federal Department of Education (USDE) requires institutions of higher education who are receiving Student Financial Aid funds to report enrollment information within specified timeframes to the USDE through its central database for student aid, the National Student Loan Data System, or NSLDS. Enrollment reporting, including submission of “roster files” and enrollment status changes, assists the federal government in management of the Pell and Direct Loan programs, which are programs within the Student Financial Aid Cluster. CSU System submits roster files to NSLDS via a third-party servicer, the National Student Clearinghouse (Clearinghouse), based on a predetermined schedule. During Fiscal Year 2017, CSU–System issued approximately $348 million in federal Student Financial Aid during the year, which included approximately $40 million and $284 million of Pell and Direct Loan funding, respectively.


The purpose of our audit work was to determine whether the CSU-System complied with enrollment reporting requirements regarding student attendance status changes for Pell and Direct Loan programs during Fiscal Year 2017. Additionally, the purpose of the audit work was to determine whether CSU-System implemented the prior year audit recommendation. We recommended at that time that CSU-System work to develop and implement policies and procedures to ensure

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7 participating students’ enrollment information is reported to NSLDS accurately and within 60 days for all students with a change in enrollment occurring during the school year. We also recommended that CSU-System work with the National Student Clearinghouse to identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 15 business-day timeframe. We reviewed a sample of 41 out of approximately 18,500 CSU-System students whose attendance information was reported to NSLDS during Fiscal Year 2017 for compliance with the Student Financial Aid Cluster enrollment reporting requirements. For each student in our sample, we compared information within CSU-System’s Financial Aid system to information contained on the NSLDS website for the specific enrollment status change selected. In addition, we reviewed the Enrollment Reporting Summary Report (SCHER1) provided by NSLDS to CSU-System for Fiscal Year 2017 to determine whether the CSU-System addressed errors identified by the NSLDS and submitted roster files within the required timeframes during the year. The SCHER1 report detailed the dates enrollment reporting roster files were sent and returned by CSU-System during the year; the number and date of errors, as well as online updates; and the number of late enrollment reporting notifications that were sent to the CSU-System for overdue enrollment reporting rosters.


Under the federal Pell grant and Direct Loan program requirements [Section 34 Code of Federal Regulations (C.F.R.) 690.83(b)(2) and 34 C.F.R. 685.309], a school must report any enrollment change for a participating student within 30 days of the change, unless a roster file will be submitted within 60 days to the NSLDS. A school must report a change in a student’s enrollment status to NSLDS when there is a (a) reduction or increase in the student’s attendance levels, (b) graduation, (c) withdrawal, and/or (d) a student who has been accepted for enrollment but never attended. Institutions are responsible for timely

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reporting whether they report directly or via a third-party servicer. We measured the results of our testing against a 60-day timeframe because the CSU-System submits roster files on a scheduled 60-day timeframe under Student Financial Aid guidelines. The federal Department of Education issued final, revised regulations that were effective on July 1, 2014, that changed the nature and increased the frequency of enrollment reporting to NSLDS. Specifically, the regulations provided that schools must respond to the Department of Education’s request for enrollment information (1) within a timeframe specified by the Department of Education, (2) in a manner specified by the Secretary, and (3) in a format specified by the Secretary. Under the authority of those regulations, at least every 30 days, the NSLDS transmits a file containing student enrollment errors to each participating institution; each institution must correct the information and return the Enrollment reporting roster file to the USDE within 15 days of receipt.


We determined that CSU-System did not report status changes timely to NSLDS for 15 of the 41 students (37 percent) tested. The 15 students’ enrollment status information was submitted 1 to 42 days beyond the 60-day requirement. Additionally, of the 15 students with errors noted, 12 of the students did not have the correct effective date reported to NSLDS which caused the lack of timely reporting. For reporting purposes, the effective date is the date when the most recently reported enrollment status took effect. We also determined that the errors identified by NSLDS were not resubmitted by CSU-System within the required 15 business-day timeframe for the six months between July 2016 and December 2016. Further, although the NSLDS created and made the new SCHER1 report available to institutions including the CSU-System in January 2017, the CSU-System continued to fail to correct and resubmit errors

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7 for four of the last 6 months of the fiscal year. Based on the errors identified, we determined that the CSU-System did not fully implement the prior year audit recommendation.


The CSU-System does not have policies and procedures in place to ensure that student enrollment data is reported to NSLDS timely, as required. In addition, CSU-System staff reported that they did not have a formal follow-up or monitoring process in place to ensure that information reported to the Clearinghouse has been processed and submitted through the NSLDS within the 15-day timeframe.


Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. Thus, if CSU-System fails to meet the required reporting timelines or submits inaccurate information to NSLDS, the borrowers’ repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. CSU-System also risks federal disallowances due to its non-compliance with the student enrollment reporting requirements for the federal Student Financial Aid grant. FEDERAL AGENCY DEPARTMENT OF EDUCATION FEDERAL AWARD NUMBERS P268K170060

P268K177878 P268K171209

P063P160060 P063P167878 P063P161209

FEDERAL AWARD YEARS 2016 AND 2017 PASS THROUGH ENTITY NONE CFDA NO. 84.063 & 84.268; FEDERAL PELL GRANT

PROGRAM AND FEDERAL DIRECT STUDENT LOANS

COMPLIANCE REQUIREMENT SPECIAL TESTS AND PROVISIONS (N) CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $0


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RECOMMENDATION 2017-064 Colorado State University–System should improve internal controls over Student Financial Aid Pell and Direct Loan Program enrollment reporting to the National Student Loan Data System (NSLDS) by: A Continuing to develop and implement policies and procedures to

ensure participating students’ enrollment information is reported to NSLDS accurately and within 60 days for all students with a change in enrollment occurring during the school year. Specifically, the policies and procedures should include steps to ensure information provided to NSLDS is accurate and to follow up with NSLDS, as appropriate, to resolve issues if files are not being submitted in a timely manner.

B Continuing to work with the National Student Clearinghouse to

identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 15 business-day timeframe.

RESPONSE

COLORADO STATE UNIVERSITY SYSTEM


Enrollment reporting is a function of the Registrar’s office. By August 2017, the Registrar’s Office with the errors have instituted policies and procedures to include a monthly audit process to review mid-term status changes to ensure the accuracy of the effective date. In addition, by January 2018, based on a clarification of existing guidance from the US Department of Education, relevant policies and procedures will be updated.

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7 B AGREE. IMPLEMENTATION DATE: AUGUST 2017 AND NOVEMBER 2017

CSU-System determined that the identified timeliness issues were caused due to the National Student Clearinghouse (NSC) not sending the error resolution report to NSLDS until the 18th day. By August 2017, the NSC changed their due date for error reports to the 13th day, instead of the 15th day, to ensure reports are sent to NSLDS within the required 15-day timeframe. Management has updated its current policies and procedures to reflect this change initiated by NSC and will continue to monitor the enrollment reports. By November 2017, management will have increased collaboration between units with responsibility for enrollment reporting and subsequent error resolution. While most errors will self-correct with the subsequent reporting or require resolution of basic demographic information, which can be done within the Registrar’s Office, some errors will require intervention within the National Student Loan Database System (NSLDS). Management has implemented a process to ensure these errors are communicated to the Office of Financial Aid, who has access to the NSLDS, for resolution within prescribed compliance timeframes.

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DEPARTMENT OF HUMAN SERVICES The Department of Human Services (Department) is solely responsible for managing and overseeing the delivery of the State’s public assistance and welfare programs [Section 26-1-111(1), C.R.S.]. Most of these programs are administered through local county departments of human/social services. The Department also manages and directly administers programs in the areas of developmental disabilities, mental health, nursing homes, and youth corrections. In Fiscal Year 2017, the Department was appropriated about $1.9 billion in federal and state funds and 4,793 full-time-equivalent (FTE) staff. During Fiscal Year 2017, the Department expended approximately $1.4 billion in federal funds. As part of our Fiscal Year 2017 audit, we tested the Department’s compliance with federal grant requirements for the following six programs:

Temporary Assistance for Needy Families (TANF)/Colorado Works Program

Supplemental Nutrition Assistance Program (SNAP) Child Care and Development Program Cluster Child Support Enforcement (CSE) Social Security Disability Insurance (SSDI) Low-Income Energy Assistance Program (LEAP)

In Fiscal Year 2017, the Department’s expenditures for these programs were approximately $1.1 billion. The Department is responsible for ensuring that all expenditures for these programs are appropriate and that the State complies with the associated federal and state program requirements. The following chart shows total expenditures by federal program.

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7 DEPARTMENT OF HUMAN SERVICES

FISCAL YEAR 2017 EXPENDITURES BY FEDERAL PROGRAM

(IN MILLIONS)

SOURCE: Fiscal Year 2017 Statewide Schedule of Expenditures of Federal Awards.

The results of our Fiscal Year 2017 audit identified issues resulting in recommendations for all of the programs tested. We identified two MATERIAL WEAKNESSES and three SIGNIFICANT DEFICIENCIES related to federal awards.

COLORADO CHILD CARE ASSISTANCE PROGRAM– ELIGIBILITY The federal Child Care and Development Fund Program Cluster [CFDA 93.575 Child Care and Development Block Grant and CFDA 93.596 Child Care Mandatory and Matching Trust Funds of the Child Care and

Development Funds] provides financial assistance to states to increase the availability, affordability, and quality of child care services for low-income families in which the parents are working or attending training or educational programs. The Child Care and Development Fund Program was enacted under Title IV-A of the Social Security Act and is administered at the federal level by the U.S. Department of Health and

CHILD CARE AND

DEVELOPMENT CLUSTER

$81.1CHILD SUPPORT

ENFORCEMENT

$55.4

LOW-INCOME

ENERGY ASSISTANCE

PROGRAM

$52.0

OTHER

$314.2

SUPPLEMENTAL

NUTRITION

ASSISTANCE PROGRAM

$769.6

SOCIAL SECURITY

DISABILITY INSURANCE

$23.0

TEMPORARY ASSISTANCE FOR

NEEDY FAMILIES

$135.0

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Human Services. In Colorado, this program is referred to as the Colorado Child Care Assistance Program (CCCAP or Program). During Fiscal Year 2017, CCCAP expenditures totaled approximately $108 million in federal and state funds. The Department, through its Division of Early Care and Learning (Division), is responsible for overseeing CCCAP and ensuring that the State complies with federal and state requirements for this program. CCCAP is administered at the local level by the county departments of human/social services and the Department is responsible for monitoring these counties’ administration of the Program. The determinations of families’ eligibility to receive subsidized child care under CCCAP are made by the county departments of human/social services through the Child Care Automated Tracking System (CHATS). During Fiscal Year 2017, the Department was in the planning phases of a CHATS modernization project and plans to implement the upgraded system in August 2018.


The purpose of the audit work was to review the Department’s internal controls over, and compliance with, CCCAP requirements during Fiscal Year 2017.

Our testwork specifically included reviewing the accuracy of county departments of human/social services’ eligibility determinations; reviewing and assessing the Department’s internal controls over compliance with federal and state program eligibility requirements, including any policy and procedure manuals; assessing the Department’s internal controls over county monitoring; and determining the accuracy of data in CHATS. In addition, we reviewed the Department’s progress in implementing our Fiscal Year 2016 audit recommendation related to CCCAP. During that audit, we recommended that the Department strengthen its internal controls over CCCAP by providing training to county case workers in the areas of eligibility and internal control

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7 procedures, requiring that case workers from each county attend the training, and tracking the attendance. We also recommended that the Department update its CCCAP policy and procedure manual, and resolve CHATS issues that caused incorrect parental fee calculations. We reviewed a sample of 60 CCCAP case files for participants who received child care assistance during Fiscal Year 2017. We reviewed the data entered into CHATS for the cases as well as the supporting documentation within the case files to determine whether these participants were accurately deemed eligible for benefits and that data was properly entered into CHATS.


We applied the following criteria during our testing:

CASE FILE DOCUMENTATION. State regulations [9 CCR 2503-9] require that applicants sign the application/re-determination form and provide required supporting documents within 60 days after the county receipt of the signed application, including the authorization to supply and release information and Client Responsibilities Agreement form.

County case workers are required to include various other documentation in the applicants’ case files that support the information declared on the application, including a birth certificate, unexpired picture identification card, relevant court documents, and verification of self-employed income.

PARENTAL FEES AND APPLICANT INCOME. State regulations [Section 3.910.C, 9 CCR 2503-9] require parental fees to be calculated based on gross countable income and, as of September 30, 2016, to be rounded to the nearest whole dollar. A parental fee is a child care co-payment made by a parent to the child care provider and is paid prior to any state/county child care funds being expensed.

TIMELY PROCESSING OF ELIGIBILITY. State regulations [Sections

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3.911.R, 9 CCR 2503-9] require that county caseworkers review any original or redetermination eligibility application for completeness, approve or deny the application, and provide timely written notice to the applicant of approval, or of missing verifications, no more than 15 Calendar Days from the date the application was received by the county. The redetermination process updates eligibility for CCCAP and is completed annually. In addition, state regulations [Section 3.905.5.A.5, 9 CCR 2503-9] require that county caseworkers terminate the case if the applicant fails to comply with redetermination requirements.


Overall, we determined that the Department did not fully implement our Fiscal Year 2016 recommendation. Specifically, while the Department provided various trainings to county caseworkers in the areas of eligibility and case management during Fiscal Year 2017 and is on schedule to implement an updated system and address our prior year recommendation related to CHATS errors by August 2018, we continued to find eligibility errors and the number of issues identified during our testing has increased from the prior year.

In 51 of the 60 case files tested (85 percent), we identified at least one error, as described below. These errors resulted in a total of $47,556 in known questioned costs; $23,643 of these costs were paid with federal grant funds. The errors we identified are outlined below.

CASE FILE DOCUMENTATION. In 49 cases, the case files were missing

required documentation and/or contained incomplete forms or incorrect information. The missing and incomplete documentation included items such as the authorization to supply and release information, birth certificates, Client Responsibilities Agreement form, picture identification card, court documents, and verification of the self-employed income. The missing documentation resulted in known questioned costs of $45,470.

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7 TIMELY PROCESSING OF ELIGIBILITY DETERMINATION. In six cases, the

caseworker did not process the application/redetermination and either approve or deny the applicant’s eligibility within 15 Calendar Days. Specifically, caseworkers approved or denied initial eligibility from between 3 to 15 days later than the 15 Calendar Days requirement and processed one individual’s eligibility redetermination 65 days beyond the required 12-month eligibility period. In another one of the six cases, the caseworker did not determine the applicant’s eligibility status within 15 Calendar Days of sending an adverse letter to the individual for his/her failure to submit an annual redetermination application. Rather, the case was finalized as ineligible 68 days beyond the required time frame. The late applications and redetermination resulted in known questioned costs of $823 and $1,263, respectively.

CASEWORKER AND CHATS ERRORS RELATED TO PARENT FEE AND

APPLICANT INCOME. In eight cases, the parent fee and/or income were not calculated correctly. For example, in one case the parental fee was calculated by the caseworker based on net rather than gross income and in another case, the error was caused by CHATS calculation errors. No questioned costs were identified for these issues.


While the Department has made some improvements to the Program since Fiscal Year 2016 to partially implement our prior audit recommendation, we found that the Department’s current training and monitoring processes have not been effective in ensuring that county caseworkers comply with Program requirements. Specifically, although the Department provided various formal trainings to county caseworkers in the areas of eligibility and case management during Fiscal Year 2017, required caseworkers from each county to attend, and tracked the attendance, the results of our testing indicate that the training was not effective in reducing caseworker errors. In addition, the current Program's follow up process on quality assurance review of counties have not been effective in ensuring that caseworkers comply with CCCAP requirements. Also, the Department is still in the designing phases of the CHATS system upgrade and plans to fully implement it by August 2018.

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Inaccurate processing of case file information to determine eligibility can result in counties improperly granting CCCAP benefits to ineligible individuals, denying benefits to eligible individuals who rely on those benefits in order to work and provide for their families, and/or assessing an incorrect parent fee. Also, the federal government can disallow the payment of federal matching funds for program expenditures that do not adhere to regulations, and the State would have to use its own funds to cover the expenditures. Further, improving the Program’s follow up process and providing continuous and effective training on eligibility determination and case management, based on the results of the quality assurance reviews, will aid in reducing errors and omissions of required documentation.

FEDERAL AGENCY DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS G1501COCCDF*

G1601COCCDF* G1701COCCDF*

FEDERAL AWARD YEARS 2015, 2016, AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 93.575* & 93.596*, CHILD CARE AND

DEVELOPMENT FUND (CCDF) CLUSTER COMPLIANCE REQUIREMENT ACTIVITIES ALLOWED OR UNALLOWED (A)

ALLOWABLE COSTS/COST PRINCIPLES (B) ELIGIBILITY (E) SUBRECIPIENT MONITORING (M)

CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $47,556

THIS FINDING APPLIES TO PRIOR YEAR RECOMMENDATION 2016-075 * ITEMS ASSOCIATED WITH KNOWN QUESTIONED COSTS


The Department of Human Services (Department) should strengthen its internal controls over the Colorado Child Care Assistance Program (CCCAP or Program) by:

A Continuing to provide detailed training to county caseworkers over CCCAP program areas and internal control procedures, including

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7 areas to address the issues identified in the audit.

B Improving the Program’s follow-up on the quality assurance review process to ensure that caseworkers follow the CCCAP’s policy and procedure manual regarding case file documentation, timely processing of applications and redeterminations, and proper data entry and income calculations.

C Continuing to work on Child Care Automated Tracking System issues that caused incorrect parental fee calculations.

RESPONSE

DEPARTMENT OF HUMAN SERVICES


In December 2017, the CCCAP program began implementing county-specific monitoring which consists of on-site county reviews and desk reviews, approximately one of each per month, with a plan to review the entire State over a three-year period. The Department will develop more targeted trainings based on both the on-site reviews as well as continue to train based on the reviews done by Quality Assurance. As of January 2018, the Department has begun developing new training formats to better address a variety of learning styles, such as on-demand, online learning modules, that county workers may access for guidance on CCCAP policies in real time. Regardless of the format, the Department will continue to track county attendance for all required trainings. Targeted trainings in online format will be available beginning in December 2018.

B AGREE. IMPLEMENTATION DATE: AUGUST 2018.

The Department will continue to work with Quality Assurance to identify and address critical errors through either training or policy change. The Department has already implemented several changes to the CCCAP application to streamline the documentation for both

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families and counties, including incorporating the Client Responsibilities Agreement into the application in August 2017. We expect that the application improvements will address the vast majority of the errors found in this year’s audit. The Department will add timely processing of applications and redeterminations to the county-monitoring process. The Department will continue to follow up with individual counties to ensure their errors are addressed and will continue to regularly train county staff to the policy and procedure manual to address common documentation errors and interpretation issues with regard to CCCAP rules.

C AGREE. IMPLEMENTATION DATE: DECEMBER 2018.

The Department is working to address parent fee rounding and calculation errors in the new CHATS system. The system errors will be tested as part of the new rollout and should be resolved by December 2018.

CHILD CARE AUTOMATED TRACKING SYSTEM–ACCOUNT MANAGEMENT Government Auditing Standards allow for information that is considered sensitive in nature, such as detailed information related to information technology system security, to be issued through a separate “classified or limited use” report because of the potential damage that could be caused by the misuse of this information. We consider the specific technical details of this finding to be sensitive in nature and not appropriate for public disclosure. Therefore, the details of the following finding have been provided to the Department and/or the Governor’s Office of Information Technology (OIT), where appropriate, in a separate, confidential memorandum.

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7 The Department provides child care services to low-income, eligible recipients, related to the Low-Income Child Care and Employment First Programs [CFDA 93.575 and 93.596], and is the business owner of the Child Care Automated Tracking System (CHATS). The CHATS system includes confidential information, such as income and employment, and is used for eligibility determinations, maintenance of child care authorizations, tracking of provider demographic information, management of provider rates, payment tracking of provider expenditures, case management reporting, and management of federal expenditures. OIT supports the Department’s IT needs for CHATS as the IT service provider (service provider), and provides account management services.


The purpose of our audit work was to determine whether the Department had sufficient internal controls in place related to CHATS’ account management during Fiscal Year 2017. We reviewed the Colorado Information Security Policies (Security Policy or Policies) relating to the State’s information systems in general and OIT internal procedures specific to CHATS. We spoke with Department staff and performed procedures to test the Department and OIT’s IT general controls related to account management for CHATS.


We measured the results of our audit work against the State’s Security Policies. In addition, we also measured the results against OIT Cyber Policies, which are policies developed by OIT for those IT services it provides to state agencies.

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We found problems with the Department’s separation of duties and access management procedures and processes related to CHATS. These problems have been communicated to management in a detailed confidential finding.


We identified the following causes for the CHATS account management problems we found:

The Department does not follow all of the account management requirements noted in the State’s Security and OIT Cyber Policies.

The Department does not have written policies and procedures in place covering certain risk areas related to account management.


The Department is responsible for ensuring that the information input and maintained in CHATS is adequately secured. By not following or having appropriate account management policies and procedures for CHATS, the State is at risk of users inappropriately accessing or modifying data, including confidential information, in the system.

FEDERAL DEPARTMENT DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS G1501COCCDF

G1601COCCDF G1701COCCDF

FEDERAL AWARD YEARS 2015, 2016, AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 93.575 & 93.596, CHILD CARE AND

DEVELOPMENT FUND (CCDF) CLUSTER COMPLIANCE REQUIREMENT

Activities Allowed or Unallowed (A) Allowable Costs/Cost Principles (B) Eligibility (E) SUBRECIPIENT MONITORING (M)

CLASSIFICATION OF FINDING MATERIAL WEAKNESS TOTAL KNOWN QUESTIONED COSTS $0


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7


The Department of Human Services should work with the Governor’s Office of Information Technology to strengthen information technology general controls over the Childcare Automated Tracking System (CHATS) by: A Implementing separation of duties and access management

procedures to address the problems identified in the detailed confidential finding.

B Developing and communicating separation of duties and access management policies and procedures for CHATS, as identified in the detailed confidential finding.

RESPONSE DEPARTMENT OF HUMAN SERVICES


The Department will implement separation of duties and access management procedures for CHATS, as described in the detailed confidential finding.


The Department will develop and communicate separation of duties and account management policies and procedures for CHATS, as described in the detailed confidential finding.

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COLORADO CHILD CARE ASSISTANCE PROGRAM– HEALTH AND SAFETY REQUIREMENTS The Department, through its Division of Early Care and Learning (Division), is responsible for overseeing its Child Care Licensing and Administration Unit (Licensing Unit) and ensuring that it complies with federal and state requirements for providers’ licensing and monitoring. Federal regulations [45 CFR 98.10] require a state’s “lead agency” to develop a state plan which is then submitted for approval by the federal government. The Department, as the lead agency, has designated the Division as the “administrator” of the Child Care Development Funds (CCDF). Within the Division’s approved state plan, the Division indicates that the lead agency “is responsible for ensuring effective internal controls over the administration of CCDF funds. Lead agencies that use other governmental or non-governmental sub-recipients to administer the program must have written agreements in place outlining roles and responsibilities for meeting CCDF requirements.” The Department’s state plan requires that all licensed programs receiving CCDF are visited at least once a year for an inspection of compliance with state and local licensing and health and safety requirements. The Department utilized a combination of state employees and contracted staff to perform CCDF licensing inspections during Fiscal Year 2017. The Department reported that approximately 75 percent of the licensing inspections were conducted by contract staff and 25 percent were conducted by state employees. A Report of Inspection (Report) must be completed following every licensing inspection. Licensing inspections are provided for new (original) licenses, renewal licenses, supervisory inspections, or change of service inspections. Each time a specialist walks into a child care facility, the inspection must be documented in a Report, no matter the reason for the visit.

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7 In 2016, the Licensing Unit created a Program Compliance Unit (PCU) to monitor licensing specialists’ compliance with the Division’s internal Standard Operating Procedures (SOPs). The PCU is separate from licensing specialists. The PCU began training in the fall of 2016 and began initial file reviews to determine areas of deficiency in the spring of 2017.


The purpose of the audit work was to assess the Department’s compliance with federal and state CCDF health and safety special tests and provisions requirements during Fiscal Year 2017, and to review the Department’s internal controls over compliance with these requirements that were in place during the fiscal year. As part of our audit, we performed test work to determine whether the Division ensured that child care providers serving children who receive subsidies met all applicable health and safety requirements during Fiscal Year 2017. We also reviewed the Division’s procedures and relevant information in the Department’s state CCDF plan in place during Fiscal Year 2017. We reviewed a sample of inspection files to determine whether the providers were inspected during Fiscal Year 2017, as well as providers’ responses to inspections reports to determine whether providers corrected violations in a timely manner.


We applied the following criteria during our testing: The Division’s Standard Operating Procedure No. L-9, How to write a Report of Inspection (Procedure L-9), requires the Report to be signed by the licensing specialist and by the provider at the time the Report is provided to the facility, and that the Report indicate when the provider’s response is due. The provider’s response must be signed and dated by the facility representative.

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The Division’s Standard Operating Procedure No. L-10, Tracking Corrections to Violations (Procedure L-10), indicates that if the written response is not received in a timely manner, within 30 business days of the date it was to be received, the licensing specialist must send a follow-up letter to the licensee within 10 Business Days to request written verification that the violations listed in the Report have been corrected. For licensing inspections, Procedure L-9 requires specialists to complete the Report on-site at the child care facility the day of the licensing visit, or mail it to the facility within 5 Business Days, unless an extension is approved by the licensing specialist’s supervisor. With supervisory approval, mailing of the Report can be extended up to 5 Business Days. For monitoring inspections, Procedure L-9 notes that specialists may submit the Report within 5 Business Days after the visit but not later than 10 Business Days with supervisory approval.


In 20 of the 56 inspection cases tested (36 percent), we identified at least one issue, as described below:

PROVIDER INSPECTION FILE DOCUMENTATION. 16 provider inspection files were missing required documentation, or contained incomplete or incorrect documentation. Overall, in seven instances, inspection files lacked the supervisor’s Report extension approval document; in 10 instances, inspection files lacked signatures and/or dates within the provider’s response and Report; and in two cases, response due dates in the final statement of the Report that is being acknowledged by the provider varied from due dates noted within the actual Report. TIMELY AND/OR INCOMPLETE RESPONSES AND LACK OF FOLLOW UP

LETTER. In two cases, the provider did not provide the response within 30 Business Days of the due date noted in the Report. Providers submitted responses from 7 to 76 Business Days beyond the due date. In addition, neither of the two files contained evidence that the licensing specialist had followed up with a letter to the licensee within 10 Business Days as required by Procedure L-10 for any of these cases.

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7 TIMELY ACKNOWLEDGEMENT OF INSPECTIONS. In four cases, the

provider did not acknowledge violations by signing the Report when received. The provider signed the Report between 34 and 66 Business Days later than the inspection date.


The Department lacks sufficient internal controls to identify and enforce compliance with the Licensing Unit’s SOPs and to ensure that it complies with federal and state health and safety requirements. While the Department has instituted the PCU to monitor specialists’ compliance with the SOPs, the problems we identified indicate that the Department’s monitoring and training processes during Fiscal Year 2017 were not effective at ensuring that child care licensing specialists comply with internal processes. It is important that the State maintain appropriate documentation in provider inspection files, follow up on untimely submitted providers’ responses, and providers’ acknowledgements of inspection reports.


Maintaining accurate and complete inspection file documentation, following up on untimely submitted providers’ responses, and requiring that providers acknowledge Reports when they receive the Report is essential for the Department to ensure that providers comply with federal and state health and safety requirements and that licensing inspectors follow internal control processes. Failure to comply with internal controls over federal and state health and safety requirements increases the risk that providers may be out of compliance with health and safety requirements for an extended period of time, which may have a negative impact on children’s safety within the facilities.

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FEDERAL DEPARTMENT DEPARTMENT OF HEALTH AND HUMAN SERVICES FEDERAL AWARD NUMBERS G1501COCCDF

G1601COCCDF G1701COCCDF

FEDERAL AWARD YEARS 2015, 2016, AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 93.575 & 93.596, CHILD CARE AND

DEVELOPMENT FUND (CCDF) CLUSTER COMPLIANCE REQUIREMENT SPECIAL TESTS AND PROVISIONS (N) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Human Services (Department) should improve its internal controls over licensed child care providers under the Child Care Development Fund provider inspection process by: A Strengthening its monitoring process to ensure that licensing staff

maintain required documentation in provider inspection files, follow up on untimely submitted provider responses, and ensure providers acknowledge inspection reports (Reports) at the time they receive the Reports.

B Ensuring that child care licensing specialists receive additional training on specific requirements for the inspection processes defined within the Department’s Standard Operating Procedures.

RESPONSE



The Department will revise current SOPs to reflect documentation requirements, such as the increased use of e-mail as an official means

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7 of communication with regard to provider responses to reports of inspection. The Department will broaden the scope of the PCU to include adherence to provider response timelines and timely licensing specialist follow-up to reports of inspection. These activities will be implemented by July 2018.

B AGREE. IMPLEMENTATION DATE: APRIL 2018.

While the Licensing Unit already trains licensing specialists monthly on a variety of topics including SOPs, the Department will institute quarterly refreshers specifically targeted to follow up on reports of inspection and other critical SOPs. These trainings will begin by April 2018.

CASH MANAGEMENT The Department operates on a reimbursement basis with the federal government for a portion of its federal grant programs, expending state general fund dollars for the federal programs prior to requesting reimbursement for the appropriate federal share. The reimbursement process is governed by the Cash Management Improvement Act of 1990 (CMIA) and 31 CFR Part 205 Part B, Rules and Procedures for Efficient

Federal-State Funds Transfers (Transfer Rules) that prescribe specific methods and time frames for drawing down federal funds. The purpose of CMIA and the Transfer Rules is to minimize the time period from when the State makes an expenditure for a federal program and when the federal reimbursement is received, so that neither the State nor the federal government incurs a loss of interest on the funds. This time frame for requesting reimbursement is referred to as the “draw pattern.” Under CMIA, the State must enter into a formal agreement, referred to as the “Treasury-State Agreement,” (Agreement) with the federal Department of the Treasury to establish reimbursement schedules for selected federal programs that have been awarded to the State. In Colorado, the Department of the Treasury (Treasury), on behalf of all departments in the State, enters into the Agreement with the federal Department of the Treasury. For Fiscal Year 2017, Colorado’s CMIA Agreement included 13 programs administered by various state

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agencies. We tested the Department’s compliance with CMIA requirements for one of the programs administered by the Department that is included in the Agreement: Temporary Assistance for Needy

Families (TANF) [CFDA 93.558]. We did not perform CMIA testing on the other program included in the agreement for the Department: Supplemental Nutrition Assistance Program (SNAP – benefits/non-administrative) [CFDA 10.551]. While included in the CMIA Agreement for Fiscal Year 2017, these payments for the Program were not tested, because the funds are paid directly to eligible participants by the federal government; thus, the Department does not expend the funds itself or request reimbursement under this Program. Of the major programs tested at the Department this year, five programs are not specifically covered within the CMIA agreement, but are covered under the requirements of Transfer Rules. Transfer Rules are the interest-neutral requirements for all federal funds requests not specifically included within the CMIA agreement. The programs covered by the Transfer Rules included: Supplemental Nutrition Assistance Program (SNAP) [CFDA 10.561], Child Support Enforcement (CSE) [CFDA 93.563], Low-Income Home Energy Assistance (LEAP) [CFDA 93.568], Child Care Cluster [CFDA 93.575 and 93.596], and Social Security

Disability Insurance (SSDI) [CFDA 96.001]. During Fiscal Year 2017, the Department expended the following amounts of grant funds for each of the grant programs we tested:

CMIA AGREEMENT PROGRAM CFDA FEDERAL EXPENDITURES

TANF 93.558 $ 134,982,368 TRANSFER RULES

PROGRAM CFDA FEDERAL EXPENDITURES SNAP 10.561 $ 57,302,459 CSE 93.563 $ 55,397,368 LEAP 93.568 $ 51,962,794 Child Care 93.575 $ 45,226,951 Child Care 93.596 $ 35,862,908 SSDI 96.001 $ 23,014,099 SOURCE: Fiscal Year 2017 Statewide Schedule of Expenditures of Federal Awards.

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7 WHAT WAS THE PURPOSE OF THE AUDIT WORK AND WHAT AUDIT WORK WAS PERFORMED?

The purpose of the audit work was to review the Department’s internal controls over its cash draw process and to determine whether the Department was in compliance with CMIA and Transfer Rules during Fiscal Year 2017. In addition, we reviewed the Department’s progress in implementing our Fiscal Year 2015 audit recommendation related to completing daily cash management and monthly program reconciliations along with updating policies and procedures for the CORE implementation. At that time, we found that the Department was not drawing down federal reimbursements in a timely manner and was failing to complete cash management related reconciliations. The Department responded that monthly program reconciliations would be completed at the beginning of Fiscal Year 2017 in July 2016. As part of our audit, we tested the Department’s internal controls and compliance over its cash management process. We tested a sample of 40 expenditures for each of the Department’s six Fiscal Year 2017 major programs covered under CMIA or the Transfer Rules (a total of 240 expenditures). We calculated the number of days between each sampled expenditure and related federal draw and compared our results to the CMIA and Transfer Rules requirements.


Under the CMIA and Transfer Rules, draw patterns should be interest neutral between the State’s expenditure and receipt of federal funds. We compared the results of our test work against the regulations within the CMIA and Transfer Rules for payments clearing the State’s bank that should result in the receipt of the federal reimbursements within specific time frames as noted below:

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The Treasury-State CMIA Agreement in place for the State during

Fiscal Year 2017 specified a 4-day draw pattern for TANF. Therefore, the time between when the Department’s TANF expenditure is made and when federal funds are received should be 4 days.

The Transfer Rules specify that, “A federal program agency must limit a funds transfer to a State to the minimum amounts needed by the State and must time the disbursement to be in accord with the actual, immediate cash requirements of the State in carrying out a federal assistance program or project.” Thus, the draw pattern should result in an interest neutral movement of funds, so that neither the federal or State government has interest costs. Based on a validation and certification conducted by the Department of Treasury during May 2015 as required by the CMIA Agreement, the rounded days of clearance, or the “weighted average draw pattern,” for the SNAP program was 4 days during that time period. This 4-day estimate was based on clearance patterns prior to the implementation of CORE. However, for purposes of our testing, this was the most current data available and thus we measured the Department’s draws under the Transfer Rules against the same 4-day draw pattern identified by the Department of Treasury for SNAP.

The Department’s Cash Management process uses three federal

systems to request reimbursements. The Department procedures require that its cash management accountant complete daily reconciliations (daily cash verifications) of the Department’s federal draw requests and funds received through the federal draw systems. While these systems and draw requests are reconciled daily, the Department started a formal reconciliation process covering programs in July 2016 for the current monthly transactions flowing through the Cash Management request process.


We identified issues with the Department’s cash management processes

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7 based on our audit. Specifically, we found the following:

The Department did not comply with the required 4-day draw pattern under the CMIA Agreement for the 40 TANF expenditures in our sample. We noted in the following table that the design of the cash management process resulted in 85 percent of the draws being made in less than 4 days and 7.5 percent being made in excess of 4 days:

DRAW PATTERN DAYS

NUMBER OF TRANSACTIONS

PERCENT OF TRANSACTIONS

PERCENT UNDER 4 DAYS

2 29 72.5% 3 5 12.5% 85.0% 4 3 7.5% 5 1 2.5% 24 1 2.5% 639 1 2.5%

SOURCE: Office of the State Auditor analysis of 40 TANF expenditures.

The Department did not comply with the estimated 4-day draw pattern for 34 of 40 SNAP expenditures we tested under the Transfer Rules (85 percent). The other programs we tested under the Transfer Rules (Child Care Cluster, Child Support Enforcement, LEAP, and Social Security Disability Insurance) had similar patterns to both TANF and SNAP with 142 of 160 completed within 2 to 3 days (88 percent). As noted previously, due to the nature of the available CORE data, we used an estimate of 4 days for our testing; however, the actual clearance pattern may vary from this estimate.

Four of the 240 expenditures in our sample (three were originated prior to July 1, 2016) were outstanding for 70, 236, 277, and 639 days, respectively, but were not identified as unreimbursed expenditures through the Department’s cash management reconciliations.


The Department’s current process and procedures for federal cash draws do not align with a 4-day draw pattern. Specifically, the Department’s current draw process allows for the completion of draws within 2 days. The Department creates a report on a daily basis for the

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previous day’s expenditures, and then requests funds via the federal funding systems which typically provide these funds to the State the next business day (2 days). This process also applies to the other programs under the Transfer Rules. The Department has reported that the implementation of CORE in Fiscal Year 2015 has shortened the State’s payment clearance time frame, which has resulted in a need to draw federal funds more quickly in order to ensure an interest neutral transaction. However, the Department has not worked with Treasury to verify the shortened time frame or to change the draw pattern included in the Treasury-State Agreement or its cash draw procedures. In addition, the Department implemented a cash reconciliation process in July 2016 that only addressed activity beginning in that month; as a result, cash management issues related to transactions prior to July 2016 were not identified and corrected in these new reconciliations.


The timing of draws for requesting the federal funds impacts the interest neutral requirements under the CMIA and Transfer Rules. By drawing funds early, the Department creates a risk that the State may ultimately owe interest charges to the federal government. Further, the lack of strong cash management reconciliation processes may result in delays in the identification of expenditures for which reimbursement has not been requested and therefore, funds upon which the State has lost interest.

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7 FEDERAL DEPARTMENT DEPARTMENT OF AGRICULTURE DEPARTMENT OF HEALTH AND HUMAN SERVICES SOCIAL SECURITY ADMINISTRATION

FEDERAL AWARD NUMBERS IVPTANF15 IVPTANF16 IVPTANF17 2015IS803643 2015IQ390343 2015IS251943 2015IS252243 2015IS252043 2015CQ750343 2015IQ750343 201616S251443 201616S803643

201616Q390343 201615Q750343 201616Q750343 201616S251943 201616S252243 201616S252043 201717S251443 201717Q390343 201717Q750343 201717S252243 201717S251943 201717S252043

15B1COLIEA 16B1COLIEA 17B1COLIEA IVPCCDF15 IVPCCDF16 IVPCCDF17 CSES15 CSES16 CSES17 1704CODI00 1604CODI00 1504CODI00

FEDERAL AWARD YEARS 2015, 2016, AND 2017 PASS THROUGH ENTITY NONE CFDA NOS. 10.561, STATE ADMINISTRATIVE MATCHING

GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM 93.558, TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) 93.575, CHILD CARE AND DEVELOPMENT BLOCK GRANT 93.596, CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND 93.563, CHILD SUPPORT ENFORCEMENT 93.568, LOW-INCOME HOME ENERGY ASSISTANCE 96.001, SOCIAL SECURITY--DISABILITY INSURANCE (DI)

COMPLIANCE REQUIREMENT CASH MANAGEMENT (C) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS

$0



The Department of Human Services (Department) should strengthen its internal controls and processes over the cash management of grant programs by:

A Working with the Colorado Department of the Treasury to identify the appropriate draw patterns for its federal programs to ensure an interest neutral movement of funds and adjusting draw patterns

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contained in the Treasury-State Cash Management Improvement Act Agreement, as appropriate.

B Creating procedures to set the draw request dates submitted via

federal draw systems to meet the required draw patterns.

C Developing a plan to perform outstanding cash management reconciliations of grant activity prior to July 2016 to identify any remaining outstanding funds that should be requested from the federal programs.

RESPONSE


A AGREE. IMPLEMENTATION DATE: SEPTEMBER 2018.

The Department will work with the State Department of Treasury to receive the applicable data on expenditure clearance patterns so that the draw patterns contained in the Treasury-State Cash Management Improvement Act Agreement (CMIA) can be updated to coincide with the new patterns being experienced in the Colorado Operations Resource Engine (CORE).


The Department will add procedures to the current cash management procedures specifically pertaining to compliance with the CMIA and transfer rules.


The work on outstanding reconciliations has already begun and is in process. In addition, the Department will develop a formal plan, with measurable deadlines, to complete all grant reconciliations that are currently outstanding.

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7

PREPARATION OF THE EXHIBIT K1–SCHEDULE OF FEDERAL ASSISTANCE The Department administered more than 65 federal programs and expended approximately $1.4 billion in federal funds for Fiscal Year 2017. Each year, the Department is required to prepare an “exhibit,” containing the Department’s federal expenditures and related reimbursements to aid the Colorado Office of the State Controller (OSC) in the preparation of the State’s Schedule of Expenditures of

Federal Awards (SEFA); this exhibit is referred to as the Schedule of

Federal Assistance or Exhibit K1 (Exhibit K1) and should include expenditures for grants received directly from the federal government and expended by the Department (direct expenditures), as well as expenditures for federal grants passed through by the Department to other State and/or non-State agencies (pass-through expenditures). The SEFA is to be presented in accordance with the requirements of Title 2

U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) to show the State’s expenditures for

federal awards during the fiscal year.


The purpose of our audit work was to evaluate the Department’s internal controls over the preparation of its Exhibit K1 during Fiscal Year 2017 and to determine whether the Department correctly reported its Fiscal Year 2017 federal grant expenditures to the OSC on its Exhibit K1. As part of our audit testwork, we compared amounts reported by the

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Department for direct and pass-through federal expenditures on its Fiscal Year 2017 Exhibit K1 to the underlying financial records in CORE for the six major programs we tested this year and inquired about any differences. In addition, we made inquiries of Department staff regarding its internal control processes over the Exhibit K1 preparation, including supervisory reviews.


The State’s SEFA is to be presented in accordance with the federal requirements of the Uniform Guidance to show the State’s expenditures of federal awards during the fiscal year. 2 CFR 200.38(b) defines a federal award as, “The instrument setting forth the terms and conditions. The instrument is the grant agreement, cooperative agreement, other agreement for assistance…” Federal regulations require that the SEFA must show both total federal awards expended for each individual federal program and the CFDA number [2 CFR 200.510(b)(3)] and the total amount passed through to subrecipients for each federal program [2 CFR 200.510(b)(4)]. In order to prepare the SEFA, the OSC requires state departments to submit an Exhibit K1 to report expenditures, receipts, and receivables for each federal grant program administered by the Department during the fiscal year. The OSC’s Instructions for Exhibits Preparation include guidelines for completing the Exhibit K1, including defining “direct and indirect expenditures” as “all monetary and non-monetary direct and indirect Federal award expenditures,” and “pass-through expenditures” as “the amount of all monetary and non-monetary Federal award amounts passed through to a subrecipient.” State Fiscal Rule 1-8, Preaudit Responsibility for Accounting Documents and Financial Transactions, requires that state departments “implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to state fiscal rules.”

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Based on our audit testwork, we determined that the Department misreported $37.9 million in Low-Income Home Energy Assistance

Program [CFDA 93.568] (LEAP) expenditures as direct rather than pass-through expenditures. Further, the Department misreported $583,000 in Child Care and Development Block Grant [CFDA 93.575] expenditures as direct rather than pass-through expenditures. Department staff indicated that these funds were recorded as pass-through expenditures in CORE because they represented funds passed through to the Department’s subrecipients, including county departments of human/social services; however, staff preparing the Exhibit K1 failed to separate the expenditures out on the Exhibit K1 as pass-through.


The Department does not have adequate internal controls, such as adequate training over the creation of the Exhibit K1 and an appropriate supervisory review process to ensure that the Exhibit K1 is completed in accordance with the instructions provided by the OSC, and that the Exhibit K1 is reviewed for accuracy.


By failing to properly report expenditures to the OSC and ultimately to the federal government on the State’s SEFA, the Department is out of compliance with federal and state reporting requirements and risks federal sanctions. In addition, the Department could misstate its federal expenditure results for the fiscal year which results in an incorrect or unreliable picture of the grant’s overall status.

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FEDERAL DEPARTMENT DEPARTMENT OF AGRICULTURE

DEPARTMENT OF HEALTH AND HUMAN SERVICES SOCIAL SECURITY ADMINISTRATION

FEDERAL AWARD NUMBERS IVPTANF15 IVPTANF16 IVPTANF17 2015IS803643 2015IQ390343 2015IS251943 2015IS252243 2015IS252043 2015CQ750343 2015IQ750343 201616S251943 201616S252243

201616S252043 201616S251443 201616S803643 201616Q390343 201615Q750343 201616Q750343 201717S251443 201717Q390343 201717Q750343 201717S252243 201717S251943 201717S252043

15B1COLIEA 16B1COLIEA 17B1COLIEA IVPCCDF15 IVPCCDF16 IVPCCDF17 CSES16 CSES17 1704CODI00 1604CODI00 1504CODI00

FEDERAL AWARD YEARS 2015, 2016, 2017 PASS THROUGH ENTITIES NONE CFDA NOS. 10.551, SUPPLEMENTAL NUTRITION ASSISTANCE

PROGRAM (SNAP) 10.561, STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM 93.558, TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) 93.575, CHILD CARE AND DEVELOPMENT BLOCK GRANT 93.596, CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND 93.563, CHILD SUPPORT ENFORCEMENT 93.568, LOW-INCOME HOME ENERGY ASSISTANCE 96.001, SOCIAL SECURITY--DISABILITY INSURANCE (DI)

COMPLIANCE REQUIREMENT REPORTING (L) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Human Service (Department) should strengthen its internal controls over the preparation of the Exhibit K1, Schedule of

Federal Assistance by: A Training staff on Exhibit K1 reporting requirements, including

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7 requirements for direct and pass-through expenditure classification, to ensure expenditures are reported appropriately on the Exhibit K1.

B Improving the supervisory review process to provide for a complete

and thorough review and approval of the Exhibit K1 completed by the Department.

RESPONSE



The Department will review Exhibit K1 requirements, preparation processes, and appropriate classification methodologies with the staff that prepares the Exhibit K1 with a focus on improving the accuracy of the report.


The Department will review Exhibit K1 requirements, preparation processes, and appropriate classification methodologies with the staff that reviews the Exhibit K1 with a focus on enhancing their ability to thoroughly review the report for accuracy.

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DEPARTMENT OF HUMAN SERVICES The following recommendation relating to an internal control deficiency classified as a SIGNIFICANT DEFICIENCY was communicated to the Department in the previous year and has not been remediated as of June 30, 2017, because the original implementation dates provided by the Department are in a subsequent fiscal year. This recommendation can be found in the original report and SECTION IV: PRIOR RECOMMENDATIONS of this report.

CBMS AND EBT SERVICE ORGANIZATION CONTROLS


A JULY 2017 B JULY 2017 C JULY 2017

FEDERAL AGENCY Department of Agriculture Department of Health and Human Services

FEDERAL AWARD YEARS 2013, 2014, 2015, AND 2016





COSTS $0

CFDA NOS.

10.551 10.561

Supplemental Nutrition Assistance Program (SNAP) Cluster


3CO400421 3CO400401 3CO430431 3CO430321 IVPTANF14 IVPTANF15 IVPTANF16 G1601COCCDF G1501COCCDF G1401COCCDF G1301COCCDF IVPFC14 IVPFC15 IVPFC16

93.558 Temporary Assistance For Needy Families (TANF) Cluster

93.575 93.596

Child Care and Development Fund (CCDF) Cluster

93.658 Foster Care Title IV-E

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The following recommendation relating to an internal control deficiency classified as a SIGNIFICANT DEFICIENCY was communicated to the Department in the previous year and has not been remediated as of June 30, 2017, because the original implementation dates provided by the Department are in a subsequent fiscal year. This recommendation can be found in the original report and SECTION IV: PRIOR

RECOMMENDATIONS of this report.

VOCATIONAL REHABILITATION PROGRAM-ELIGIBIITY

CURRENT REC. NO. 2017-071 PRIOR REC. NO. 2016-074 IMPLEMENTATION DATE A JANUARY 2018 B JANUARY 2018 C JANUARY 2018

FEDERAL AGENCY Department of Education FEDERAL AWARD YEAR 2014, 2015, and 2016


Activities Allowed or Unallowed (A) Allowable Costs/Cost Principles (B) Eligibility (E)



COSTS $0

CFDA NOS 84.126 Rehabilitation Services Vocational Rehabilitation Grants to States

H126A140006 H126A150006 H126A160006

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DEPARTMENT OF PUBLIC SAFETY The Department of Public Safety (Department) consists of six divisions: the Executive Director’s Office, Colorado State Patrol, Division of Fire Prevention and Control, Division of Criminal Justice, Colorado Bureau of Investigation, and Division of Homeland Security and Emergency Management. The Division of Homeland Security and Emergency Management (Division) is responsible for coordinating responses to disasters. The Division consists of three offices: the Office of Emergency Management, Office of Prevention and Security, and Office of Preparedness. The Division is tasked with consolidating and restructuring the State’s homeland security and disaster preparedness and response functions through better coordination of emergency management and homeland security in the State. During Fiscal Year 2017, the Department spent approximately $124.0 million in federal funds. As part of our Fiscal Year 2017 audit, we tested the Department’s compliance with federal grant requirements for the Presidentially Declared Disasters Public Assistance Grants (Disaster Grant Program). The Department is responsible for ensuring that all expenditures for these programs are appropriate and that the State complies with the associated federal program requirements.

The following chart shows the Department’s total federal expenditures by federal program.

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7

Our Fiscal Year 2017 audit identified issues resulting in two SIGNIFICANT DEFICIENCY findings and recommendations related to the Department’s administration of federal awards.

COMPLIANCE WITH CASH MANAGEMENT IMPROVEMENT ACT The Cash Management Improvement Act of 1990 (CMIA) requires states to enter into an agreement with the U.S. Secretary of the Treasury to establish the procedures states will use to draw down federal funds for specific federal grant programs. The Treasury-State Agreement (Agreement) establishes the State of Colorado’s draw patterns which are to be utilized by state departments for specifically identified federal grant programs. The purpose of these regulations is to minimize the time it takes from when the State generates an expenditure for a federal program to when the federal reimbursement is received, with the goal of making the draw patterns interest neutral to both the state and federal government. For Fiscal Year 2017, the Agreement included 13 federal

DEPARTMENT OF PUBLIC SAFETY FISCAL YEAR 2017 EXPENDITURES

BY FEDERAL PROGRAM (IN MILLIONS)

SOURCE: 2017 Statewide Schedule of Expenditures of Federal Awards.

DISASTER GRANTS

- PUBLIC

ASSISTANCE

$53.5

CRIME VICTIM

ASSISTANCE

$13.3

HAZARD

MITIGATION

GRANT

$8.1

FIRE MANAGEMENT

ASSISTANCE GRANT

$7.5

EMERGENCY

MANAGEMENT

PERFORMANCE

GRANTS

$6.6

OTHER

$35.0

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programs administered by various state departments, including the Disaster Grants Program administered by the Department. This program is operated on a reimbursement basis, meaning that the State is required to expend disaster grant funds prior to requesting reimbursement or drawing down funds for the appropriate federal share. During Fiscal Year 2017, the Department drew down approximately $50 million of funding for the Disaster Grant Program under the Agreement.


The purpose of the audit work was to determine whether the Department had effective internal controls in place over its cash management process, and to determine whether the Department complied with federal cash management requirements during Fiscal Year 2017. As part of our audit, we tested the Department’s internal controls and compliance over the cash management process by obtaining and reviewing the Agreement, performing a walkthrough of the Department’s cash management process, and testing the Department’s drawdown spreadsheet by comparing a sample of reimbursement requests made in Fiscal Year 2017 to the amount of federally approved expenditures. In addition, we calculated the number of days between each sampled expenditure and related federal draw and compared our results to the regulations outlined in the Agreement.

HOW WERE RESULTS OF THE AUDIT WORK MEASURED?

Under the Agreement in place during Fiscal Year 2017, the Department was required to follow a 5-day draw pattern for the Disaster Grant Program, meaning that the time between when the Department’s expenditure is made for the Disaster Grant Program and when the requested federal reimbursement is received should, on average, be 5 days.

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The Department did not request federal reimbursement for expenditures in compliance with required draw patterns during Fiscal Year 2017. Specifically, we found that the Department requested federal reimbursement on average every 17 days which is not in compliance with the 5-day timeline outlined in the Agreement. The longest draw date range was 56 days, and the shortest draw date range was 14 days. We also noted that Department staff were not aware that the Disaster Grant Program was included in the Agreement and that the Department, therefore, needed to comply with the Agreement for the Program’s administration during Fiscal Year 2017.


The Department did not have adequate policies and procedures in place over the federal cash management process and did not appropriately train staff to ensure compliance with the Agreement.


By not following the established draw pattern, the Department is not in compliance with the Treasury-State Agreement. While the Department did not draw down federal reimbursement earlier than the 5 days noted in the Agreement and, therefore, would not owe interest charges to the federal government, the State could be adversely affected by late draws as the cash expenditures would have to be covered by Department funding rather than being reimbursed by the federal government. We estimated that the Department’s late draws represented approximately $466,000 in lost interest to the State.

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FEDERAL AGENCY DEPARTMENT OF HOMELAND SECURITY FEDERAL AWARD NUMBER FEMA-4145-DR-CO

PA-4145 SEPTEMBER 2013 FLOODS FEMA-4229-DR-CO PA-4229 SPRING 2015 FLOODS

FEDERAL AWARD YEARS 2013 AND 2015 PASS THROUGH ENTITY NONE CFDA NO. 97.036, DISASTER GRANTS-PUBLIC ASSISTANCE

(PRESIDENTIALLY DECLARED DISASTERS) COMPLIANCE REQUIREMENT CASH MANAGEMENT (C) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Public Safety (Department) should ensure that it complies with federal cash management regulations, including the Cash Management Improvement Act of 1990 and the Treasury-State Agreement. This should include updating the Department’s policies and procedures over cash management and providing training on the importance of compliance with required draw down patterns.

RESPONSE

DEPARTMENT OF PUBLIC SAFETY


We agree with this recommendation. The Department has included securing and reviewing the Treasury-State Agreement to our annual checklist to ensure the awareness and compliance by our staff. Training is currently being developed and will be administered to employees responsible for drawing federal funds by June 2018. The Department has obtained the Treasury-State Agreement for fiscal year 2018, and the Department has no programs subject to the Cash Management Improvement Act for the current year.

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INTERNAL CONTROLS OVER THE EXHIBIT K1- SCHEDULE OF FEDERAL ASSISTANCE Following a Presidential declaration of a major disaster or an emergency, the Federal Emergency Management Agency (FEMA), within the federal Department of Homeland Security (DHS), awards grants to assist state and local governments with the response to and recovery from disasters. Examples of Presidentially-declared disasters or emergencies include earthquakes, hurricanes, tornados, floods, and wildfires. Federal assistance is awarded in the form of a cost-shared Disaster Grant, for which total disaster recovery costs are shared between the federal government (75 percent), state government (12.5 percent), and local government (12.5 percent).

The Department of Public Safety (Department), through its Division of Homeland Security and Emergency Management, is responsible for administering the Disaster Grant Program [CFDA No. 97.036] in Colorado. This includes ensuring that the State complies with federal and state requirements for the program, including accurate federal reporting for the grant. In addition, the Department is responsible for preparing an annual Exhibit K1, Schedule of Federal Assistance (Exhibit K1), which details total federal awards expended for the Department during the fiscal year. The Department must submit the completed Exhibit K1 to the Office of the State Controller (OSC) within the Department of Personnel & Administration for the OSC’s preparation of the federally-required Schedule of Expenditures of Federal Awards (SEFA).

In September 2013 and May/June 2015, the State of Colorado experienced massive flooding across much of the State. These floods were a Presidentially-declared disaster and costs to rebuild were eligible

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for reimbursement under the Disaster Grant Program. As of June 30, 2017, FEMA had obligated approximately $366 million in federal funds for rebuilding and emergency response projects across the Front Range. Examples of federally-allowed projects include infrastructure repair, emergency protective measures, and debris removal. Any eligible local government, as well as qualified nonprofit organizations, may apply for Disaster Grant assistance from FEMA through the Department. These local governments and qualified nonprofit organizations are considered subrecipients under Title 2, Part 200 of the U.S. Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards (Uniform Guidance) for federal reporting purposes.


The purpose of our audit work was to test the Department’s internal controls over the preparation of the Exhibit K1, and to determine whether the Exhibit K1 submitted to the OSC in support of the Statewide SEFA reporting for Fiscal Year 2017 was accurate. As part of our audit testwork, we reviewed the Department’s internal controls over the preparation of the Exhibit K1. We compared amounts reported by the Department on its Exhibit K1 to the underlying financial records in CORE and made inquiries of Department staff regarding any identified differences. Lastly, we ensured that the Exhibit K1 was prepared in accordance with the OSC’s Exhibit K1 preparation instructions.

HOW WERE THE RESULTS OF THE AUDIT WORK MEASURED

State Fiscal Rule 1-8, issued by the OSC, requires State agencies to implement internal accounting and administrative controls that reasonably ensure that financial transactions are accurate, reliable, and conform to State Fiscal Rules.

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7 The OSC’s Instructions for Exhibits Preparation includes guidelines for completing the Exhibit K1, and includes definitions for “federal financial assistance” and “direct program expenditures.” Federal Uniform Guidance requires non-federal entities to prepare the SEFA under certain requirements:

Regulation [2 CFR 200.510(b)] requires the auditee to “prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502, Basis for determining Federal awards expended.”

Regulation [2 CFR 200.502] determines the basis of Federal awards expended on when the activity related to the Federal awards occur. “Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of the Federal awards,” such as the disbursement of funds to subrecipients.


The Department incorrectly reported federal Disaster Grant Program expenditures totaling $3.8 million on its Fiscal Year 2017 Exhibit K1. Specifically, the Department used an amount that represented expenditures incurred by its subrecipients but not yet reimbursed by the Department as its basis for reporting its Fiscal Year 2017 Disaster Grant Program expenditures rather than actual amounts paid out by the Department to its subrecipients during the fiscal year. As a result, the Fiscal Year 2017 Disaster Grant Program expenditures reported on the Exhibit K1 were understated by $3.8 million.


The Department’s internal controls, specifically those over the preparation and review of the Exhibit K1, were not adequate during

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Fiscal Year 2017. Department staff indicated that they included amounts on the Exhibit K1 representing payments approved but not yet paid to subrecipients under the guidance of the Government Accounting Standards Board (GASB) Statement No. 33, Accounting and Financial

Reporting for Nonexchange Transactions, rather than including amounts representing cash paid out under the Uniform Guidance as required by the OSC’s Instructions for Exhibits Preparation. The Exhibit K1 was reviewed, but the review did not identify the incorrect accounting treatment of subrecipient disbursements.


By reporting federal grant expenditures incorrectly on its Exhibit K1 and, ultimately, the State’s SEFA, the Department risks federal sanctions for noncompliance. In addition, incorrect expenditure information can give Department management an incorrect or unreliable picture of the grant’s overall status.

FEDERAL AGENCY DEPARTMENT OF HOMELAND SECURITY FEDERAL AWARD NUMBERS FEMA-4145-DR-CO

PA-4145 SEPTEMBER 2013 FLOODS FEMA-4229-DR-CO PA-4229-SPRING 2015 FLOODS

FEDERAL AWARD YEARS 2013 AND 2015 PASS THROUGH ENTITY NONE CFDA NO. 97.036, DISASTER GRANTS–PUBLIC ASSISTANCE

(PRESIDENTIALLY DECLARED DISASTERS) COMPLIANCE REQUIREMENT REPORTING (L) CLASSIFICATION OF FINDING SIGNIFICANT DEFICIENCY TOTAL KNOWN QUESTIONED COSTS $0



The Department of Public Safety (Department) should strengthen its internal controls over the preparation of the Exhibit K1, Schedule of

Federal Assistance (Exhibit K1). This should include instituting a more detailed supervisory review process over the Exhibit K1 to ensure that

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7 federal grant expenditures are reported on the Exhibit K1 in the format prescribed by Uniform Guidance and the Department of Personnel & Administration’s Office of the State Controller.

RESPONSE

DEPARTMENT OF PUBLIC SAFETY

AGREE. IMPLEMENTATION DATE: SEPTEMBER 2018. The Department agrees with this finding and recommendation, and will strengthen its internal control over the preparation of the Exhibit K1, Schedule of Federal Assistance. This will include a more detailed supervisory review process to ensure that federal grant expenditures are reported on the Exhibit K1 in the format prescribed by Uniform Guidance and the Office of the State Controller.

DISPOSITION OF PRIOR AUDIT

RECOMMENDATIONS

The following financial and single audit recommendations are summarized from the Statewide Audit for Fiscal Years 2011 through 2016 and include only the recommendations not fully implemented as of our Fiscal Year 2016 Statewide Audit. The disposition is the implementation status as of June 30, 2017. The classification of findings described in SECTION I: REPORT SUMMARY has been included throughout the dispositions, as needed. If the disposition is IMPLEMENTED, the classification is not applicable; if the disposition references a current year recommendation, the classification will be included with the current year finding. All findings classified as significant deficiencies or material weaknesses with a disposition of DEFERRED will be listed in SECTION II: FINANCIAL STATEMENT FINDINGS and SECTION III: FEDERAL AWARDS FINDINGS following each department’s current findings and will include a new recommendation number for Fiscal Year 2017.

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DEPARTMENT OF AGRICULTURE RECOMMENDATION 2016-001

STATUS The Colorado State Fair Authority should utilize the results of the Financial Stability Study conducted pursuant to HB 16-1237, to develop a comprehensive plan for long-term financial stability. This should include establishing realistic 5-year projections that demonstrate financial stability and include the consideration of strategies, pricing policies, and efficiencies in operations to eliminate future losses. This may also include continuing to work with the Colorado Department of Agriculture and the Joint Budget Committee to obtain additional appropriations in the State Long Bill to ensure continued operations. These 5-year projections should be provided to the Legislative Audit Committee.

PARTIALLY IMPLEMENTED

NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-001


STATUS The Colorado State Fair Authority (Authority) should work with the Department of Agriculture (Department) to create and implement processes to obtain evidence of the Department’s monthly reconciliation. The Authority should also create and implement processes to monitor and reconcile amounts posted to the general ledger for full-time certified staff payroll initiated by the Department on behalf of the Authority to ensure accuracy, on a monthly basis. These processes should be documented and staff should be cross-trained to ensure the processes continue when turnover occurs.

IMPLEMENTED

RECOMMENDATION 2016-003 AND 2015-001

STATUS The Department of Agriculture (Department) should strengthen its internal controls over financial activities by:

A IMPLEMENTED Performing monthly reconciliations of payroll data between the State’s payroll system, Colorado Personnel Payroll System, and the State’s accounting system, the Colorado Operations Resource Engine.

B IMPLEMENTED Formalizing and enforcing written policies and procedures over all financial activities, including the inspectors at the Brand Division.

C IMPLEMENTED Providing adequate training to staff over the effective implementation and performance of internal control procedures.

D IMPLEMENTED Considering the reorganization of the Brand Division’s accounting staff to ensure more consistent internal controls are followed across the Department. NOTE: Implemented in Fiscal Year 2016.



STATUS The Department of Corrections (Department) should strengthen its internal controls over procurement card expenditures by:

A IMPLEMENTED Providing training to procurement card users and approvers. The training should emphasize the importance of following the State’s established procedures for review and approval.

B IMPLEMENTED Reinstating the monthly review process by the internal audit division and institute a process for assigning backups.

IV–3


STATUS The Department of Corrections (Department) should strengthen its internal controls over the preparation of the Exhibit K1, Schedule of Federal Assistance, including the proper identification of federal awards by:

A IMPLEMENTED

Providing training to supervisors who may be in a position to receive and/or enter into any agreements that are related to the Department’s operations. The training should emphasize the requirements of the Uniform Guidance, including key items to look for when identifying a federal award and reporting requirements.

B IMPLEMENTED Implementing a process requiring management review and approval of all new federal contracts and agreements, to ensure any federal awards are assessed appropriately.

OFFICE OF THE GOVERNOR RECOMMENDATION 2016-005

STATUS The Office of the Governor (Office) should safeguard information contained in the Colorado Operations Resource Engine (CORE) system by:

A IMPLEMENTED Developing, documenting, and implementing procedures for disabling CORE user access in a timely manner for employees that leave the Office.

B PARTIALLY IMPLEMENTED

Establishing and implementing a process to periodically reconcile CORE access for all staff to ensure that access is disabled for former employees. NOTE: The Office implemented a reconciliation process for CORE access for their staff in December 2016; however, we noted through our review that the office found through its May 2017 reconciliation that access for 13 employees had not been disabled until that time, which represented delays of 1 to 10 months after the employees left the Office. We also identified through our testwork an additional two employees who were no longer employed with the Office but whose access had not been disabled but who were not identified through the reconciliation process. The Office plans to fully implement this part of the recommendation by July 2017.

CLASSIFICATION: DEFICIENCY IN INTERNAL CONTROL


STATUS The Governor’s Office of Information Technology (OIT) should improve information technology internal controls by:

A IMPLEMENTED Developing a formalized training program for OIT staff related to the most current Colorado Information Security Policies and incorporating the identified gaps in the IT Directors’ understanding of the policies.


Requiring that OIT staff attend the formalized training program stated in PART A of this recommendation and documenting and maintaining staff attendance records. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-010.

C IMPLEMENTED Developing a formal mechanism to hold OIT staff accountable for implementing security policy requirements that are applicable to their job functions.

IV–4


STATUS The Governor’s Office of Information Technology (OIT) should improve internal controls over its service level commitment processes with other Executive Branch agencies by:

A DEFERRED

Documenting a written service level commitment procedure and communicating it to OIT staff responsible for drafting and managing service level commitments between OIT and the Executive Branch agencies. NOTE: OIT plans to fully implement this part of the recommendation by the October 2017 implementation date.

B DEFERRED

Finalizing a service level commitment template that clearly outlines the minimum requirements. This template should be included with the service level commitment procedure recommended in PART A. NOTE: OIT plans to fully implement this part of the recommendation by the October 2017 implementation date.

C PARTIALLY IMPLEMENTED

Instituting a tracking mechanism to ensure that service level commitments are in place, reviewed, and updated, as necessary. NOTE: OIT created a service level commitment (SLC) tracking mechanism, but plans to fully implement it with the Fiscal Year 2018 SLC process by the October 2017 implementation date.

CLASSIFICATION: SIGNIFICANT DEFICIENCY


STATUS The Governor’s Office of Information Technology (OIT) should improve logical access controls over the CORE interface server by:

A PARTIALLY IMPLEMENTED

Implementing appropriate account management controls to ensure compliance with all relevant information security and user account management policies. NOTE: OIT corrected a portion, but not all, of the issues identified during Fiscal Year 2017. OIT plans to fully implement this part of the recommendation by December 2017.


Training OIT staff on all relevant information security and user account management policies. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-010.

C IMPLEMENTED Establishing a mechanism to hold staff accountable for following relevant information security and user account management policies.



STATUS The Governor’s Office of Information Technology (OIT) should improve IT general controls over the GenTax system by:

A IMPLEMENTED Reviewing the GenTax disaster recovery plan (Plan) at least annually, or when changes to the information system, such as contact information, require such changes to ensure compliance with state information security policies.

B IMPLEMENTED Documenting the reviews of the GenTax Plan, as indicated in PART A, and noting whether any updates are made.


Providing training to OIT staff to ensure that they are aware of and follow all applicable state information security policies, including those related to reviewing and updating system Plans. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-010.

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RECOMMENDATION 2016-010 STATUS The Governor’s Office of Information Technology (OIT) should work with the Department of

Personnel & Administration, as needed, to improve KRONOS’s general computer controls by documenting and testing a disaster recovery plan for KRONOS that incorporates all components listed in Colorado Information Security Policies


NOTE: Although OIT conducted a disaster recovery test for KRONOS during Fiscal Year 2017, it did not have a documented disaster recovery plan in place. OIT plans to fully implement this recommendation by August 2017.



STATUS The Governor’s Office of Information Technology (OIT) should improve oversight of CGI, as the CORE application’s third-party service provider, to ensure compliance with the Colorado Information Security Policies (Security Policy or Policies) by:

A IMPLEMENTED Amending the CGI contract as necessary to clearly and unambiguously state that the contractor is required to comply with all current and future updated State of Colorado Information Security Policies.

B DEFERRED

Ensuring it has a process and effective mechanism in place to assess CGI for compliance with the CISPs including ensuring that CGI’s policies and procedures for CORE comply with the Security Policies. NOTE: OIT plans to fully implement this part of the recommendation by the July 2018 implementation date.


Amending the CGI contract as necessary to assign DPA/OSC primary responsibility for contract oversight, while stipulating that OIT should continue to ensure compliance with the Security Policies. NOTE: Although OIT did amend the CORE contract to stipulate it would continue to ensure compliance with Security Policies, the amendment did not contain clear language to state the DPA/OSC has primary responsibility for contract oversight. The Department plans to fully implement this part of the recommendation by December 2017.


RECOMMENDATION 2016-012 AND 2015-002 STATUS The Office of the Governor should strengthen its internal controls over capital assets by:


Developing a comprehensive process to analyze significant capital asset additions, including computer software projects, in accordance with Governmental Accounting Standards Board Statement No. 51 and State Fiscal Rules. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-011.

B IMPLEMENTED

Completing an analysis and reconciliation of capitalized expenditures and related depreciation recorded in the State’s accounting system, the Colorado Operations Resource Engine, in Fiscal Year 2015 and working with the Office of State Controller to correct the errors and omissions. NOTE: IMPLEMENTED IN FISCAL YEAR 2016.

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RECOMMENDATION 2016-013 AND 2015-003 STATUS The Office of the Governor (Office) should strengthen internal controls over payroll by:

A IMPLEMENTED Updating and formalizing policies and procedures for completeness and consistency across divisions, to ensure accurate and timely payroll accounting and reporting.

B IMPLEMENTED Ensuring monthly reconciliations are performed between the State’s payroll system, the Colorado Personnel Payroll System, and the State’s accounting system, the Colorado Operations Resource Engine.

C IMPLEMENTED Ensuring Personnel Action Forms contain required signatures and are supported by offer letters, as appropriate.

D IMPLEMENTED Providing training to personnel over the effective implementation of internal controls that enforces the importance of properly designed controls, effectively performing those controls, and complying with Office procedures and State Fiscal Rules.

E IMPLEMENTED Reconciling the overstatement of $741,000 in payroll expenses and identifying and correcting the cause of the overstatement. NOTE: IMPLEMENTED IN FISCAL YEAR 2016.


STATUS The Office of the Governor should strengthen its internal controls over financial accounting and reporting processes across various divisions by:

A IMPLEMENTED

Formalizing policies and procedures over all functional accounting areas to ensure accurate and timely financial accounting and reporting, and instituting an effective secondary review process over transactions entered in the State’s accounting system, Colorado Operations Resource Engine, Taxpayer Bill of Rights (TABOR) revenue accounts, and the preparation of fiscal year-end exhibits.

B IMPLEMENTED Providing comprehensive training to staff over the effective implementation of internal controls that enforces the importance of effective performance of those controls, and compliance with authoritative guidance.

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STATUS The Governor’s Office of Information Technology (OIT) should improve information technology service agreement controls by:

A DEFERRED

Formalizing an agreement with the State Internet Portal Authority (SIPA) to ensure that SIPA complies with Colorado Information Security Policies, includes provisions required by OIT’s vendor management policy and other applicable legal and regulatory information security requirements, and requires OIT’s review and approval of any contract initiated by an Executive Branch agency for IT services provided by SIPA. This could be accomplished through a master agreement to ensure coverage of all state contracts. NOTE: OIT plans to fully implement this part of the recommendation by the October 2017 implementation date.

B IMPLEMENTED Instituting an effective mechanism to track vendor agreements with SIPA. NOTE: Implemented in Fiscal Year 2016.

C IMPLEMENTED Communicating with Executive Branch agencies OIT’s responsibility to review and approve all SIPA contracts, in the event a formalized agreement is not put in place, as described in PART A.

D DEFERRED

Updating all existing and future information technology service contracts between Executive Branch agencies and SIPA, as applicable, to comply with Colorado Information Security Policies and include the provisions required by the OIT’s vendor management policy and other applicable legal and regulatory information security requirements, in the event that a formalized agreement is not put in place, as described in PART A. NOTE: OIT plans to fully implement this part of the recommendation by the October 2017 implementation date.



STATUS The Governor’s Office of Information Technology (OIT) should improve GenTax information security controls by:

A NO LONGER APPLICABLE

Granting GenTax new user access in accordance with the Colorado Information Security Policy (Security Policy) by requiring that user access roles be clearly listed on the access request forms. Additionally, GenTax new user access should be granted only after validating that the appropriate level of approval has been obtained. NOTE: INCLUDED AS PART OF FISCAL YEAR 2016 RECOMMENDATION 2016-044 PART B.

B IMPLEMENTED

Strengthening and documenting its Access Reconciliation process to ensure that all reviews of the GenTax database and operating system are completed in a timely manner, reconciliation documentation is retained, and that exceptions are addressed to ensure that terminated employees or employees that no longer need access do not continue to have access to the GenTax system.


Reinstituting procedures to monitor audit logs and ensuring that all access to the GenTax database is logged according to Security Policy requirements. OIT should also review audit settings on a regular basis to confirm that policy requirements are being configured, implemented, and retained appropriately over time. In addition, Security Policies should be updated to address audit log security, segregation of duties, and configuration requirements to ensure protection of the integrity, confidentiality, and availability of logs. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-007.

D NO LONGER APPLICABLE

Requiring that all support staff be made aware of, and follow all Internal Revenue Service (IRS) guidelines, including regular monitoring of support accounts that can potentially access Federal Taxpayer Information to verify that IRS and Security Policies are followed. NOTE: During Fiscal Year 2016, responsibility for monitoring GenTax support accounts was transferred from OIT to the GenTax third party vendor.

IV–8


STATUS The Governor’s Office of Information Technology should strengthen information security system operations, and change management controls over the State’s accounting system, the Colorado Operations Resource Engine (CORE) interface server by:

A DEFERRED

Enforcing existing information security system configuration policies and procedures for the CORE interface server. NOTE: OIT plans to fully implement this part of the recommendation by the July 2017 implementation date.

B DEFERRED

Enforcing existing change management policies and procedures to ensure that requests for change (RFC)s are assigned to appropriate technical teams and personnel and that change requests are only closed upon verification that the requests have been adequately fulfilled. NOTE: OIT plans to fully implement this part of the recommendation by the July 2017 implementation date.

C IMPLEMENTED Ensuring that the interface server is configured as required in the OIT RFC, which was closed inappropriately before applying the change.



STATUS The Governor’s Office of Information Technology (OIT) should improve mainframe controls by:

A NOT IMPLEMENTED Ensuring compliance with required policies and procedures. NOTE: SEE CURRENT YEAR RECOMMENDATIONS 2017-004 AND 2017-005.

B NOT IMPLEMENTED Working with the Department of Personnel & Administration (DPA) to clarify and document control responsibilities between DPA and OIT. NOTE: SEE CURRENT YEAR RECOMMENDATIONS 2017-004 AND 2017-005.

C IMPLEMENTED Ensuring that OIT staff are adequately trained on all relevant policy requirements and OIT procedures.


STATUS The Governor’s Office of Information Technology (OIT) should strengthen application information security controls over the Colorado Personnel and Payroll System (CPPS) by:

A IMPLEMENTED Ensuring that Colorado Information Security Policies are followed in relation to CPPS application audit logs. NOTE: Implemented in Fiscal Year 2016.

B IMPLEMENTED Performing review to ensure changes to the CPPS application audit logs follow OIT policies.


STATUS The Governor’s Office of Information Technology (OIT) should improve Colorado Personnel and Payroll System (CPPS) change management controls by clearly assigning the appropriate responsible OIT staff to perform required regular reviews over access management to the CPPS test and production environments to ensure that access is provisioned appropriately.

NOT IMPLEMENTED

NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-006.

IV–9



A IMPLEMENTED Disabling GenTax system access upon notification from the Department, as required by Security Policies.

B IMPLEMENTED Granting GenTax new user access to the system in accordance with Security Policies by requiring that user access roles be clearly listed on the access request forms.

C DEFERRED

Working with the Department of Revenue (Department) to configure the Department’s operating system to automatically disable users after 90 days of inactivity, as required by Security Policies. NOTE: OIT plans to fully implement this part of the recommendation by the July 2017 implementation date.

CLASSIFICATION: MATERIAL WEAKNESS



A IMPLEMENTED Ensuring that account management criteria is followed when assigning support staff to the GenTax application and supporting systems.

B DEFERRED

Including account management criteria for periodic user access reviews performed on the GenTax supporting systems. NOTE: OIT plans to fully implement this part of the recommendation by the December 2017 implementation date.

C DEFERRED

Establishing timelines for management to provide notification of user access removal to the access control team. NOTE: OIT plans to fully implement this part of the recommendation by the December 2017 implementation date.

D DEFERRED

Following and documenting compliance with Colorado Information Security Policy requirements. NOTE: OIT plans to fully implement this part of the recommendation by the July 2017 implementation date.


DEPARTMENT OF HEALTH CARE POLICY AND FINANCING RECOMMENDATION 2016-021

STATUS The Department of Health Care Policy and Financing (Department) should safeguard information contained in the Colorado Operations Resource Engine (CORE) system by:

A DEFERRED

Updating, implementing, and complying with its own procedures for disabling CORE user access in a timely manner for employees that leave the Department. This should include establishing a specific timeframe and steps for disabling user accounts. NOTE: The Department plans to fully implement this part of the recommendation by the September 2017 implementation date.

B DEFERRED

Reconciling CORE access to current employee listings on a monthly basis to ensure that access is appropriately disabled. NOTE: The Department plans to fully implement this part of the recommendation by the September 2017 implementation date.

C DEFERRED

Cross training other employees within the finance division to ensure monthly CORE access reconciliations are performed. NOTE: The Department plans to fully implement this part of the recommendation by the September 2017 implementation date.


IV–10


STATUS

The Department of Health Care Policy and Financing should improve its controls over the Medicaid and Children’s Health Insurance Program provider eligibility determination and enrollment to ensure that it complies with federal and state requirements. Specifically, it should:

A DEFERRED

Ensure that the new provider enrollment system is appropriately marking the results of the database matches. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

B DEFERRED

Provide and maintain clear documentation within application records to demonstrate compliance with federal requirements and state regulations. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

C DEFERRED

Establish a process to obtain required information to complete Social Security Administration Death Master File database checks during enrollment and monthly post enrollment checks for owners, agents, and managing employees to ensure that they are not excluded from participating in the Medicaid program NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

D DEFERRED Revalidate all existing providers as required by federal regulations.

NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

E DEFERRED

Ensure that post-enrollment site visits of providers who are designated as ‘‘moderate’’ or ‘‘high’’ categorical risks are completed in accordance with federal requirements upon implementation of Colorado interChange. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.



STATUS

The Department of Health Care Policy and Financing (Department) should strengthen its internal controls over third-party “service organizations” systems for Medicaid Management Information System (MMIS) and Colorado Benefits Management System (CBMS) by:

A DEFERRED Establishing a formal process to review SSAE 16 reports for MMIS and CBMS. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

B DEFERRED

Instituting and documenting a monitoring process over its third-party service organizations to ensure they are held accountable for information system controls over the MMIS and CBMS, and that exceptions noted in the SSAE 16 reports are remediated in a timely manner. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

C DEFERRED

Ensuring that Complementary User Entity Controls noted in the SSAE 16 reports are fully assessed and implemented by the Department. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.


IV–11


STATUS

The Department of Health Care Policy and Financing should improve its controls over subrecipient monitoring for the Medicaid and the State Children’s Health Insurance Program by updating its current subrecipient monitoring policies to ensure compliance with Uniform Guidance, including performing the required risk assessments.

DEFERRED NOTE: The Department plans to fully implement this recommendation by the December 2017 implementation date.



STATUS The Department of Health Care Policy and Financing (Department) should strengthen its internal control policies and procedures addressing effective supervisory review processes over federal reporting by:


Ensuring that the Federal Financial Reports and its associated supporting documentation are accurate and complete prior to submission to the federal government. NOTE: The Department implemented a review checklist to document evidence of supervisory review during Fiscal Year 2017. However, we identified an error in one of the two reports we tested. The Department plans to implement this part of the recommendation by June 2018.

B IMPLEMENTED Cross training other employees within the finance division to ensure detailed reviews are performed.


RECOMMENDATION 2016-055 AND 2015-033 STATUS The Department of Health Care Policy and Financing should develop and implement

procedures to ensure that personnel costs charged to federal grant programs are compliant with federal cost regulations issued by the Office of Management and Budget. NOT IMPLEMENTED NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-058


STATUS The Department of Health Care Policy and Financing should continue to work with the Department of Public Health and Environment (DPHE) to improve internal controls over the monitoring of health and safety certifications by:

A IMPLEMENTED Updating the tracking spreadsheet with completed survey dates.

B IMPLEMENTED Formalizing the process of following up with DPHE on survey completion deficiencies, once identified.

C DEFERRED

Modifying the Medicaid Management Information System to automate the process for denying claims for facilities without current certifications in place for participation in the Medicaid program. NOTE: The Department plans to implement this part of the recommendation by the July 2017 implementation date.



STATUS The Department of Health Care Policy and Financing should improve controls over the processing of medical claims for the Medicaid program by programming the new Medicaid Management Information System to automatically deny Medicaid payments to providers for claims delayed by third-party insurers and submitted beyond 365 days from the date of service.

IMPLEMENTED

IV–12

RECOMMENDATION 2016-058 AND 2015-036 STATUS The Department of Health Care Policy and Financing should comply with the Federal

Funding Accountability and Transparency Act’s reporting requirements for the Medicaid and Children’s Basic Health Plan programs. NOT IMPLEMENTED NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-057


STATUS The Department of Health Care Policy and Financing (Department) should strengthen controls to enforce proper authorizations and payments for non-preferred, restricted, and emergency prescription drug claims in the Medicaid program by:

A IMPLEMENTED Implementing processes to keep its pharmacy benefits management system updated with current information on all drugs that require prior authorizations.

B IMPLEMENTED

Implementing functionality in its pharmacy benefits management system to eliminate the ability for pharmacies to override emergency fill authorizations and to clearly identify each prescription that is an emergency fill. Once this system functionality is implemented, the Department should monitor aggregate data on a routine basis for proper use of emergency fills.

C IMPLEMENTED Implementing a routine risk-based claims review process to identify and address improper prescription drug claims that do not have prior authorizations, and provide information to update the pharmacy benefits management system.

D NOT IMPLEMENTED

Reviewing the 5,154 prescription drug claims identified by this audit, which did not comply with state regulations, and recovering the questioned costs, as appropriate, from the pharmacies that received the funds. NOTE: The Department did not implement this part of the recommendation during Fiscal Year 2017 and plans to fully implement this recommendation by August 2017.



STATUS The Department of Health Care Policy and Financing (Department) should implement effective processes to ensure the appropriate utilization of prescription drugs by recipients and address overutilization within the Medicaid program by:


Implementing special restrictions over the prescription drugs that a recipient receives through Medicaid if he or she meets established overutilization criteria. The Department should consider implementing various types of restrictions, such as on the number of prescriptions, drug types, and/or drug combinations that the over utilizing recipient receives within a set time frame, and on the number of providers who can prescribe to the recipient through Medicaid. NOTE: The Department implemented a new pharmacy benefits management system, but is still working on programming the system to include special restrictions over on prescription drugs. The Department plans to fully implement this part of the recommendation by December 2017.

B IMPLEMENTED

Analyzing the claims paid for the 17 recipients who appeared to over utilize prescription drugs through Medicaid, notifying the recipients’ prescribers of potential overutilization, and based on the results of the analyses, referring the recipients to the Department’s Drug Utilization Review Program and to law enforcement for investigation, as appropriate. NOTE: Implemented in Fiscal Year 2016.


IV–13


STATUS The Department of Health Care Policy and Financing (Department) should strengthen controls to detect and prevent health care provider fraud, abuse, and misuse related to prescription drugs in the Medicaid program by:


Implementing system controls, such as in the Medicaid Management Information System (MMIS) and pharmacy benefits management system, to automatically deny claims originating from excluded providers and terminated providers. This should include updating both MMIS and the pharmacy benefits management system to include National Provider ID’s for all Medicaid providers and requiring pharmacies to enter these IDs for all claims. NOTE: The Department reported that it programmed its new pharmacy benefits management with the functionality to deny claims submitted by terminated or excluded providers, but has not denied claims from these providers due to issues with the prescriber re-enrollment and validation process. The Department plans to fully implement this part of the recommendation by January 2018.


Implementing a periodic review of prescription drug claims data to identify those originating from excluded and terminated providers, and recovering payments for the claims, as appropriate. This should include recovering payments for those unallowable claims identified by the audit, as appropriate. NOTE: The Department reported that, in lieu of periodically reviewing claims, it implemented an automated process in its new Colorado interChange system to identify claims submitted by excluded and terminated providers monthly, and sought legal advice from the Attorney General to determine whether recovery is appropriate. The Department reported that no official opinion or decision on recovery has occurred and no payments have been recovered. The Department plans to fully implement this part of the recommendation by November 2017.

C IMPLEMENTED

Implementing routine processes to identify high risk prescribers using comprehensive risk criteria, periodically reviewing these prescribers’ prescription drug claims, and referring them to the State’s Medicaid Fraud and Control Unit for investigation, as appropriate, when their prescribing practices appear fraudulent. NOTE: Implemented in Fiscal Year 2016.



STATUS The Department of Health Care Policy and Financing (Department) should continue working with the federal Centers for Medicare and Medicaid Services regarding the appropriate manner for reclassifying payments between the Children’s Basic Health Plan (CBHP) and Medicaid programs. The Department should then develop and implement applicable policies and procedures based on the federal guidance received.


NOTE: The Department consulted with the federal awarding agency and returned the full amount of the federal CBHP funds identified in the audit recommendation for payments made on behalf of clients that should have been covered under Medicaid. The Department is in the process of drafting policies and procedures for identifying and claiming the expenditure amounts that would have been incurred for such clients under Medicaid. The Department has indicated it will finalize the procedures once the State's new Human Resource Information System is implemented. The Department plans to fully implement this recommendation by December 2018.


IV–14

HISTORY COLORADO RECOMMENDATION 2016-022

STATUS History Colorado should safeguard information contained in the Colorado Operations Resource Engine (CORE) system by:

A IMPLEMENTED

Developing and implementing procedures for disabling CORE user access in a timely manner for employees that leave History Colorado. These procedures should clearly define the timeframe that is considered timely, along with the staff roles and responsibilities for disabling access for terminated employees.

B IMPLEMENTED Establishing and implementing a process to reconcile terminated employees to CORE access status for all staff on a periodic basis to ensure that access is disabled for former staff.

ADAMS STATE UNIVERSITY RECOMMENDATION 2016-023

STATUS Adams State University should improve controls over financial reporting by:

A IMPLEMENTED Implementing a reconciliation process between the GASB 34/35 Scholarship Allowance Schedule (Schedule), Statements of Revenues, Expenses and Changes in Net Position and the Banner system, to ensure that all revenues and scholarships are appropriately reported.

B IMPLEMENTED Implementing a review process to identify and correct errors in the University’s financial statements.


STATUS Adams State University should improve internal controls over the preparation of Exhibit K1 by:

A IMPLEMENTED Obtaining training on the Office of the State Controller’s Office’s Fiscal Procedures Manual regarding the Exhibit K1 and SEFA preparation as well as establishing written procedures to ensure that the Exhibit K1 is prepared correctly.

B IMPLEMENTED Establishing a review process for the Exhibit K1, to ensure accuracy.


RECOMMENDATION 2016-063 STATUS The Colorado Community College System (CCCS) should provide oversight and training to:

A IMPLEMENTED

Assist the Community College of Aurora and Lamar Community College with implementing appropriate internal controls over Title IV COD to Banner reconciliations to establish a sufficient system of internal controls to properly document and retain the monthly COD to Banner reconciliations in accordance with Title IV regulations.

B IMPLEMENTED Assist the Community College of Aurora with implementing appropriate internal controls over Title IV COD reporting to ensure that rejections are remediated timely and disbursements are not made to students in a rejected status in accordance with Title IV regulations.


STATUS The Colorado Community College System (CCCS) should continue efforts to assist Community College of Aurora, Lamar Community College, Trinidad State Junior College, Pikes Peak Community College, and Otero Junior College with implementing appropriate internal controls over Title IV enrollment reporting to ensure enrollment status changes are reported to the Clearinghouse in a timely and accurate manner. These internal controls should include formalizing policies and procedures, including a process to gain access and report individual students separately to the National Student Loan Data System, if deemed necessary, to ensure required information is reported to the National Student Loan Data System in accordance with Title IV regulations.

IMPLEMENTED

IV–15

COLORADO STATE UNIVERSITY – SYSTEM RECOMMENDATION 2016-065

STATUS Colorado State University – System should improve internal controls over Student Financial Aid Pell and Direct Loan Program enrollment reporting to the National Student Loan Data System (NSLDS) by:


Implementing policies and procedures to ensure participating students’ enrollment information is reported to NSLDS within 60 days for all students with a change in enrollment occurring during the school year. Specifically, the policies and procedures should include steps to follow up with the National Student Clearinghouse and NSLDS, as appropriate, to resolve issues if files are not being submitted in a timely manner. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-064


Working with the National Student Clearinghouse to identify and resolve errors noted on roster files and resubmit corrections within the required 15 Business-Day time frame. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-064


STATUS CSU–Pueblo should ensure that federal Pell grant reporting is accurate and performed timely by reviewing the frequency and accuracy of reporting to ensure that the disbursement date reflected by CSU-Pueblo agrees to the date reported to the federal Department of Education through the Common Origination and Disbursement System.

IMPLEMENTED


STATUS CSU-Pueblo should ensure it complies with notification requirements for the Direct Loan program by developing formal procedures outlining the requirement for staff to check the indicator box in PowerFAIDS during the student financial aid disbursement process in order to provide notifications within 30 days of a disbursement occurring to a student’s ledger account. CSU-Pueblo should also ensure that staff are sufficiently trained on the procedures.

IMPLEMENTED

FORT LEWIS COLLEGE

RECOMMENDATION 2016-068 STATUS Fort Lewis College should improve existing controls over the preparation of Exhibit K1 by:

A IMPLEMENTED Revising written procedures to ensure that the Exhibit K1 is prepared correctly and ensuring the Financial Aid Office reviews the K1 prior to submission to the OSC.

B IMPLEMENTED Including the Financial Aid Office in the preparation and/or review process of the Exhibit K1, to ensure information is accurately communicated as necessary.

METROPOLITAN STATE UNIVERSITY OF DENVER


STATUS Metropolitan State University of Denver should ensure it complies with federal Title IV reporting requirements by instituting monitoring procedures over the National Student Clearinghouse to ensure it submits corrected error files to the National Student Loan Data System (NSLDS) within the required 10 days. Alternatively, the University should develop its own internal process for ensuring the timely submission of error corrections to the NSLDS, without using a contractor.

IMPLEMENTED

IV–16


STATUS Metropolitan State University of Denver should implement a process, including the creation of a standardized report, for identifying and tracking students who have not received the full amount of their federal Student Financial Assistance awards during payment periods. The standardized report should be reviewed by the University’s Office of Financial Aid periodically throughout the payment period to ensure that all eligible aid is disbursed during the appropriate period.

IMPLEMENTED


STATUS Metropolitan State University of Denver should implement and establish internal controls to ensure it complies with federal Title IV Perkins Loan requirements related to repayment plans. This should include establishing a process and procedures requiring the University’s Bursar’s Office to track students who cease to be enrolled at least half-time, and to ensure that the University establishes and discloses a repayment plan to such students. This process should include the creation and implementation of a report showing all students who were disbursed Perkins funds who have dropped below half-time enrollment that is generated and reviewed periodically throughout the semester to ensure that the University has established and disbursed repayment plans for students, as appropriate. The University should maintain evidence of the process being performed and that repayment plans were established and disclosed to students.

IMPLEMENTED

UNIVERSITY OF COLORADO


STATUS The University of Colorado should ensure it complies with federal Title IV reporting requirements by instituting monitoring procedures over the National Student Clearinghouse to ensure it submits corrected error files to the National Student Loan Data System within the required 10 days. Alternatively, the University should develop its own process for ensuring the timely submission of error corrections to the NSLDS.

IMPLEMENTED


STATUS The University of Colorado should ensure that it complies with federal Pell grant reporting requirements, including that it timely reports Pell grant disbursements to the U.S. Department of Education. This should include ensuring that any changes to character limits in the University of Colorado Student Information System are within parameters that will ensure uncorrupted data files are submitted to the Common Origination and Disbursement System.

IMPLEMENTED



STATUS The Department of Human Services (Department) should strengthen its internal controls over user’s access to the Colorado Operations Resource Engine (CORE) system by:

A IMPLEMENTED

Developing and implementing procedures for immediately disabling CORE user access for employees that leave the Department. These procedures should clearly define the timeframe that is considered timely, along with the staff roles and responsibilities for disabling access for terminated employees.

B IMPLEMENTED Establishing written procedures and implementing a process to reconcile CORE access to terminated employees on a periodic basis to make certain that access is disabled for former staff.

IV–17


STATUS

The Department of Human Services (DHS) should work with the Department of Labor and Employment (DOLE) through the transition between departments to strengthen controls over the Vocational Rehabilitation Program (Program) to ensure compliance with federal and state eligibility requirements and with the Program’s Policy Manual by:


Implementing a transition plan for the Program’s administration, which includes instituting monitoring and supervisory review processes and revising and enforcing counselors’ use of the Program’s Policy Manual, as appropriate. NOTE: The Vocational Rehabilitation Program was transferred to the Colorado Department of Labor and Employment effective July 1, 2016, per Senate Bill 15-239.

B NO LONGER APPLICABLE

Providing additional training to Program staff on overall Program requirements, including required case file documentation, and requirements for comprehensive assessments, Individualized Plans of Employment, checks for comparable benefits, financial needs analysis, communication contact with clients, and timely eligibility determination. NOTE: The Vocational Rehabilitation Program was transferred to the Colorado Department of Labor and Employment effective July 1, 2016, per Senate Bill 15-239.

C NO LONGER APPLICABLE

Ensuring that issues such as those identified in our audit and the Program’s reviews are addressed and resolved by Program staff. NOTE: The Vocational Rehabilitation Program was transferred to the Colorado Department of Labor and Employment effective July 1, 2016, per Senate Bill 15-239.


STATUS The Department of Human Services (Department) should strengthen its internal controls over the Colorado Child Care Assistance Program (CCCAP) by:


Providing training to county caseworkers over CCCAP program areas and internal control procedures, including areas to address the issues identified in the audit, requiring that caseworkers from each county attend, and tracking the attendance. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-065.

B NOT IMPLEMENTED

Expanding its current county monitoring process to include a review of counties’ audits, including reviews of authorizations and payments, and improving reviews of counties’ eligibility and case management reviews, as required by State regulations. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-065.

C IMPLEMENTED Updating the policy and procedure manual and providing it to counties to use as guidance for administering the CCCAP program.

D NOT IMPLEMENTED Resolving Child Care Automated Tracking System issues that caused incorrect parental fee calculations. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-065.


IV–18


STATUS The Department of Human Services (Department) should strengthen its internal controls over third-party “service organizations” systems:

A DEFERRED Establishing policies and procedures over reviews associated with the SSAE 16 reports. NOTE: The Department plans to implement this part of the recommendation by the July 2017 implementation date.

B DEFERRED

Documenting the review process over its third-party service providers to ensure that they are held accountable for information system controls over their systems and that the exceptions noted in the SSAE 16 reports are remediated in a timely manner. NOTE: The Department plans to implement this part of the recommendation by the July 2017 implementation date.

C DEFERRED

Ensuring that Complementary User Entity Controls noted in the SSAE 16 reports are fully assessed and implemented by the Department. NOTE: The Department plans to implement this part of the recommendation by the July 2017 implementation date.



STATUS The Department of Human Services (Department) should improve its internal controls over federal grant subrecipient monitoring requirements by:


Instituting a supervisory review process over the Internal Audit Division’s accumulated subrecipient tracking data to ensure required information is accurate and agrees to subrecipient-provided information and subrecipient Single Audit reports and that Division staff follow up with subrecipients on errors identified in Single Audit reports and in subrecipients’ reporting to the Department to ensure that errors are corrected. NOTE: The Department created an automated system that includes a supervisory review and tracks subrecipient information to ensure the information is accurate and agrees to subrecipient Single Audits. However, the Department has not finalized the subrecipient monitoring procedures related to how errors identified in Single Audits should be addressed and corrected. The Department plans to implement this part of the recommendation by the July 2017 implementation date.

B DEFERRED

Requiring that Division staff implement a process to reconcile subrecipient information provided by each of the Department’s program divisions to information obtained by the Division and from the Department’s subrecipients, as appropriate. NOTE: The Department plans to implement this part of the recommendation by the July 2018 implementation date.

C IMPLEMENTED

Updating the Department’s subrecipient monitoring policies and procedures, as applicable, to reflect changes due to the implementation of federal Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State’s financial accounting system, the Colorado Operations Resource Engine, or CORE, as appropriate.


IV–19


STATUS The Department of Human Services (Department) should ensure that it complies with federal cash management regulations, including the Cash Management Improvement Act. This should include strengthening its cash management internal controls by:

A IMPLEMENTED Ensuring that staff complete daily reconciliations of federal funds requested and received in total, and monthly reconciliations of federal funds requested and received by program, and that errors are identified and corrected in a timely manner.

B IMPLEMENTED Updating cash management policies and procedures to address changes resulting from the implementation of the State’s accounting system, Colorado Operations Resource Engine (CORE).


STATUS The Department of Human Services (Department) should ensure that it complies with federal requirements related to eligibility determinations and benefit payments for the Supplemental Nutrition Assistance Program (SNAP) by:

A IMPLEMENTED Reducing its payment error rates for SNAP to a level at or below the national average.

B IMPLEMENTED

Ensuring that all county departments of human/social services’ SNAP caseworkers are adequately trained on risk areas related to SNAP eligibility. This should include requiring all SNAP caseworkers to attend SNAP specific trainings on at least an annual basis. In addition, the Department should maintain documentation of any training events, including course names, trainers, hours, dates, and employee attendance.


STATUS The Department of Human Services should improve the administration of the Colorado Works/Temporary Assistance for Needy Families (TANF) program by:

A IMPLEMENTED Increasing its Colorado Works/TANF Work Participation Rates by training county caseworkers on requirements for correctly reporting work countable activity hours in CBMS, and monitoring the counties for compliance.

B IMPLEMENTED Continuing to provide county caseworker training on Income and Eligibility Verification System hits, Individual Responsibility Contracts, and required follow-up on felony convictions, and using its monitoring process for compliance.

C IMPLEMENTED Ensuring that CBMS system changes are made to address payment calculation errors identified in our Fiscal Year 2013 audit to correct the identified issues. NOTE: Implemented in Fiscal Year 2016.


STATUS The Department of Human Services (Department) should improve controls over payroll and ensure the enforcement of policies and procedures by:

A IMPLEMENTED Reviewing payroll adjustments to ensure that they are calculated correctly. NOTE: IMPLEMENTED IN FISCAL YEAR 2014


Ensuring that time sheets are certified within the time frames specified in Department policy and are maintained and available for review. NOTE: The Department developed an interim process for certifying time sheets while waiting for the State's new timekeeping system to be implemented in Fiscal Year 2019. However, we identified issues with timely certification during our Fiscal Year 2017 audit. The Department plans to fully implement this part of the recommendation by April 2019.

C IMPLEMENTED Ensuring that employees’ Personnel Action Forms are completed accurately. NOTE: IMPLEMENTED IN FISCAL YEAR 2014


IV–20


STATUS The Department of Human Services (the Department) should improve controls over its flexplace program by:

A IMPLEMENTED Ensuring the Department consistently follows the Department of Personnel & Administration’s (DPA) flexplace policy, including the proper use of DPA flexplace application and agreement forms.

B IMPLEMENTED

Training approving officials at the division and program levels on their responsibilities for implementing flexplace policies and monitoring staff who participate in flexplace. The training should include requirements for approving and signing of flexplace applications and arrangements, the types of expenses to be covered, what State property will be used off site, and how protected and confidential data are to be safeguarded. NOTE: IMPLEMENTED IN FISCAL YEAR 2014



STATUS The Department of Labor and Employment (Department) should improve its internal controls over the preparation and submission of exhibits to the Office of the State Controller by ensuring its supervisory process includes detailed reviews of all supporting documentation used to prepare exhibits. In addition, the Department should improve its review and reconciliation process throughout the year and at fiscal year-end to ensure that all general ledger accounts are properly stated in accordance with generally accepted accounting principles and meet the due dates prescribed in the Fiscal Procedures Manual.

IMPLEMENTED


STATUS

The Department of Human Services (DHS) should work with the Department of Labor and Employment (DOLE) through the transition between departments to strengthen controls over the Vocational Rehabilitation Program (Program) to ensure compliance with federal and state eligibility requirements and with the Program’s Policy Manual by:

A DEFERRED

Implementing a transition plan for the Program’s administration, which includes instituting monitoring and supervisory review processes and revising and enforcing counselors’ use of the Program’s Policy Manual, as appropriate. NOTE: DOLE plans to implement this part of the recommendation by the January 2018 implementation date.

B DEFERRED

Providing additional training to Program staff on overall Program requirements, including required case file documentation, and requirements for comprehensive assessments, Individualized Plans of Employment, checks for comparable benefits, financial needs analysis, communication contact with clients, and timely eligibility determination. NOTE: DOLE plans to implement this part of the recommendation by the January 2018 implementation date.

C DEFERRED

Ensuring that issues such as those identified in our audit and the Program’s reviews are addressed and resolved by Program staff. NOTE: DOLE plans to implement this part of the recommendation by the January 2018 implementation date.


IV–21

RECOMMENDATION 2016-081, 2015-057, 2014-073, 2013-75, AND 2012-52

STATUS

The Department of Labor and Employment (Department) and the Governor’s Office of Information Technology (OIT) should improve the general information technology (IT) controls over the Colorado Unemployment Benefits System (CUBS) and Colorado Automated Tax System (CATS) by:

A IMPLEMENTED Developing, documenting, and implementing a user access management process, including procedures for periodically producing and reviewing a list of current system users. NOTE: IMPLEMENTED IN FISCAL YEAR 2013

B IMPLEMENTED Developing and implementing a written procedure for granting user access to CUBS and CATS according to pre-established rules around segregation of duties. NOTE: IMPLEMENTED IN FISCAL YEAR 2013

C NOT IMPLEMENTED Generating and reviewing application activity logs (i.e., audit logs) to identify and investigate anomalous activity. NOTE: SEE CURRENT YEAR RECOMMENDATIONS 2017-029 AND 2017-030

D NOT IMPLEMENTED

Increasing the activities of the internal fraud staff by having them regularly review CUBS and CATS transactions for anomalous activity. Anomalous activity reports should be shared with IT and business staff (i.e., Division of Employment and Training program staff) and fully investigated and documented. NOTE: SEE CURRENT YEAR RECOMMENDATIONS 2017-029 AND 2017-030

E IMPLEMENTED

Developing written configuration management and change control policies and procedures, including procedures for handling emergency changes. The policies and procedures should define the joint roles and responsibilities of IT and Division of Employment and Training program staff. NOTE: IMPLEMENTED IN FISCAL YEAR 2013

DEPARTMENT OF LOCAL AFFAIRS


STATUS The Department of Local Affairs (Department) should institute internal controls to ensure it complies with procurement requirements for the federal Hurricane Sandy Community Development Block Grant – Disaster Recovery Grants. This should include incorporating a requirement for staff to ensure that the Department’s contractors or those entities contracting with the Department’s subrecipients are not suspended, debarred, or otherwise excluded from participating in the contract.

IMPLEMENTED

DEPARTMENT OF NATURAL RESOURCES


STATUS The Department of Natural Resources should safeguard information contained in the Colorado Operations Resource Engine (CORE) by:

A NOT IMPLEMENTED

Developing a process to disable core user access and general network access in a timely manner after an employee is terminated. This process should clearly define the timeframe that is considered timely, along with staff roles and responsibilities for disabling access for terminated employees. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-031

B NOT IMPLEMENTED Establishing and implementing a process to reconcile terminated employees to CORE access status for all staff on a periodic basis to ensure that access is disabled for former staff. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-031

IV–22

DEPARTMENT OF PERSONNEL & ADMINISTRATION


STATUS The Department of Personnel & Administration’s Office of the State Controller (OSC) should strengthen its internal controls over financial reporting to ensure compliance with statutory reporting requirements by:


Updating and finalizing the Fiscal Procedures Manual, including exhibit instructions, prior to year-end close deadlines and updating all applicable information on the OSC’s website. This should include analysis, guidance, and updates for all Government Accounting Standards Board Statements and federal regulations being implemented in the fiscal year prior to year-end. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-035

B IMPLEMENTED Providing guidance to departments regarding which InfoAdvantage reports have beginning balance information that is updated dynamically versus which require completion of the fiscal year close process.

C IMPLEMENTED

Updating and implementing the OSC’s process regarding quarterly reporting and the submission of reports to specifically include procedures requiring follow up steps when departments do not submit quarterly reports or have missing or incomplete information in the quarterly reports. This should also include clear requirements that the department always submit the required quarterly report.


STATUS The Office of the State Controller should ensure compliance with Governmental Accounting Standards Board Statement No. 68 (GASB Statement No. 68) by:

A NOT IMPLEMENTED

Revising its policies and procedures for calculating and recording the year end account adjustments required by GASB Statement No. 68 in order to ensure minimal revisions. This should include adding steps to fully follow all processes outlined in GASB Statement No. 68 and Colorado Public Employees’ Retirement Association guidance. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-032

B NOT IMPLEMENTED

Implementing a supervisory review process over GASB Statement No. 68 calculations and note disclosures that includes verifying the calculations and reconciling them to key balances provided by the Colorado Public Employees’ Retirement Association in a timely manner. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-032

C NOT IMPLEMENTED

Ensuring that accurate information for financial reporting of GASB Statement No. 68 is provided timely to the departments with separately issued financial statements which are included in the state’s financial statements for statewide consistency in financial reporting of GASB Statement No. 68. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-032


STATUS The Department of Personnel & Administration’s Office of the State Controller should strengthen its internal controls over labor allocation by:


Establishing, documenting, and implementing procedures for performing reconciliations of labor allocation, which will include procedures for investigating and correcting issues identified during the reconciliation in a timely manner and instituting secondary reviews. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-034

B NOT IMPLEMENTED Establishing, documenting, and implementing a monitoring process to ensure that labor allocation reconciliations performed by the departments are being done accurately and timely. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-034

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STATUS

The Department of Personnel & Administration (Department) should work with the Office of the Attorney General, or tax specialists as appropriate, to assess the State’s compliance with Internal Revenue Service (IRS) requirements for reporting employees’ vehicle fringe benefits. At a minimum, this should include:

A DEFERRED

Assessing whether the policy for valuing commuting fringe benefits based on a standard number of days (i.e., 20 days per month), regardless of the actual number of days commuted, can substitute for information from the employee about the actual number of days commuted, and if not, revising Department rules and State Fiscal Rules to require agencies to collect information from employees on the number of days commuted and use the information for valuing the employee’s commuting fringe benefit. NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.

B DEFERRED

Determining a method for valuing commuting fringe benefits for control employees that is in compliance with the IRS (e.g., using the lease value rule or cents-per-mile rule) and updating Department rules, State Fiscal Rules, and other guidance accordingly. NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.

C DEFERRED

Assessing whether the State collects sufficient information from non-commuters to substantiate their business use of state-owned vehicles for valuing vehicle fringe benefits and making any necessary changes to Department rules, State Fiscal Rules, and other guidance accordingly. NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.

D DEFERRED

Revising Department rules to ensure the definition of “de minimis” use of a state-owned vehicle is consistent with IRS requirements and specify that any personal use of a state-owned vehicle that is more than “de minimis” use is valued as a taxable fringe benefit. NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.

E DEFERRED

Ensuring that the State’s requirements for qualified nonpersonal use vehicle exemptions are in line with those of the IRS, such as specifying that law enforcement using unmarked vehicles need to regularly carry firearms, and be authorized to execute search warrants and to make arrests, and the commuting use needs to be incident to law enforcement functions, and providing a citation in Department rules and/or State Fiscal Rules for the IRS definitions related to qualified nonpersonal use vehicles. NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.

F DEFERRED

Sharing any revised rules or guidance with the Judicial and Legislative Branches and the State’s institutions of higher education so that they can revise their requirements and processes as each determines is necessary. NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.


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STATUS

The Department of Personnel & Administration (Department) should assess whether its waiver approved in March 2016 allowing all peace officers at one agency to be exempt commuters is compliant with Internal Revenue Service (IRS) requirements. If the Department determines the waiver is not compliant with IRS requires, the Department should amend or rescind the waiver.

DEFERRED NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.



STATUS The Department of Personnel & Administration should work with agencies to review the vehicles fringe benefits of employees with take- home vehicles in Calendar Year 2015 and report any necessary corrections to W-2s to employees and the Internal Revenue Service.

DEFERRED NOTE: The Department plans to implement this part of the recommendation by the September 2017 implementation date.



STATUS The Department of Personnel & Administration’s Office of the State Controller should strengthen controls over the labor allocation process by:


Ensuring that payroll costs are allocated appropriately and in a timely manner across programs, with adequate documentation for staff to follow. NOTE: INCLUDED AS PART OF FISCAL YEAR 2016 RECOMMENDATION 2016-029.

B DEFERRED

Coordinating with the new human resource information system implementation team during the planning and testing phases to address potential deficiencies to ensure that the new human resources information system interfaces with the State’s accounting system, the Colorado Operations Resource Engine (CORE), before the new system becomes functional. NOTE: The Department plans to implement this part of the recommendation by the December 2017 implementation date.



STATUS The Department of Personnel & Administration’s Office of the State Controller should strengthen internal controls for the Central Payroll unit to ensure accurate State and federal reporting and reconciliations by:

A IMPLEMENTED Enhancing policies and procedures to provide detailed directions for staff and to ensure internal financial reporting and reporting to the Internal Revenue Service is accurate and performed in a timely manner.

B IMPLEMENTED Instituting an effective supervisory review process over federal financial reporting, including review of payroll reconciliations and all supporting documentation.

C IMPLEMENTED Creating policies and procedures to ensure that records are retained in accordance with federal requirements, including the procedures to ensure tracking and delivery date confirmations of filed federal reports.

D IMPLEMENTED Developing a methodology to accurately track and reconcile the outstanding amounts due from or to the Internal Revenue Service. NOTE: Implemented in Fiscal Year 2016.

E IMPLEMENTED Providing comprehensive training to staff regarding federal reporting requirements, which should include coverage of all the required forms, schedules, and supporting documentation requirements.

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STATUS The Department of Personnel & Administration should strengthen application information security controls over the Colorado Personnel Payroll System by working with the Governor’s Office of Information Technology to ensure that mitigating controls identified and agreed upon in prior year audit recommendations are implemented. NOT IMPLEMENTED NOTE: SEE CURRENT YEAR RECOMMENDATIONS 2017-004 AND 2017-005.


STATUS The Department of Personnel & Administration’s Office of the State Controller (OSC) should strengthen information security system operations and controls over the State’s accounting system, the Colorado Operations Resource Engine (CORE) application by:


Ensuring compliance with the OSC CORE Security and Workflow policies and procedures and Colorado Information Security Policies. This should include: monitoring that departments follow all policies and procedures for user account provisioning and management, and establishing a mechanism for monitoring the usage of the emergency accounts according to policy requirements. NOTE: Although the OSC did establish a mechanism for monitoring the emergency accounts, the OSC did not fully implement a process for monitoring the agencies' compliance with user account provisioning and management during Fiscal Year 2017. The OSC plans to fully implement this part of the recommendation by May 2018.

B IMPLEMENTED Developing an effective mechanism to ensure future information security policies and procedures are updated and released, and required training performed, on a timely basis during implementation of system changes.


Working with the Governor’s Office of Information Technology and/or the CORE vendor to ensure CORE settings meet applicable policies. NOTE: The OSC worked with OIT and the CORE vendor to address a portion, but not all, of the non-compliant CORE settings during Fiscal Year 2017. The OSC plans to fully implement this part of the recommendation by December 2017.



STATUS The Department of Personnel & Administration’s (DPA) Office of the State Controller (OSC) should strengthen application information security controls over the Colorado Personnel Payroll System (CPPS) by:

A IMPLEMENTED

Granting new access to the CPPS application only after complete information is provided (e.g. approvals, dates) in accordance with Security Policy (Security Policy or Policies) and DPA procedures. NOTE: Implemented in Fiscal Year 2016.

B IMPLEMENTED Establishing a least privilege approach to granting access to CPPS.

C IMPLEMENTED Improving the account monitoring process to verify all CPPS accounts are monitored in accordance with Security Policies and OSC procedures. NOTE: Implemented in Fiscal Year 2016.

D IMPLEMENTED Establishing a mechanism to track and hold agencies accountable for not following account management procedures.

E IMPLEMENTED Ensuring OSC staff responsible for performing account management procedures are adequately trained and retain key documentation.

F PARTIALLY IMPLEMENTED

Ensuring that OSC staff responsible for CPPS application settings are adequately trained and held accountable on all relevant Security Policy requirements and OSC procedures to ensure that the system meets all security policies.. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-037

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STATUS

The Department of Personnel and Administration’s (DPA’s) Office of the State Controller (OSC) should remediate over the Colorado Personnel Payroll System (CPPS) security risks by working with the Governor’s Office of Information Technology (OIT) to create processes to:

A DEFERRED

Review all data transmissions related to CPPS and ensure that sensitive data are encrypted during internal and external transmissions. NOTE: The Department plans to fully implement this part of the recommendation by the Fiscal Year 2019 implementation date.

B NOT IMPLEMENTED

Review all interfaces related to CPPS, ensuring that interfaces are reviewed on a periodic basis, security controls are enforced, and personnel are identified and held accountable for managing these interfaces.

NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-038

C NOT IMPLEMENTED Update the CPPS disaster recovery plan, incorporating all critical components associated with CPPS and the requirements of the Colorado Information Security Policies. NOTE: SEE CURRENT YEAR RECOMMENDATION 2017-038

D IMPLEMENTED Test the disaster recovery plan, mitigate identified gaps, and ensure that the required infrastructure components to restore the system are in place. NOTE: Implemented in Fiscal Year 2016.



STATUS The Office of the State Controller should provide oversight, guidance and training to State departments related to the tracking and reporting of indirect costs and to help facilitate the development of processes that are consistent and transparent statewide for the indirect cost recovery and reversion.

IMPLEMENTED

DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT


STATUS The Department of Public of Health and Environment should ensure it complies with federal Cash Management Improvement Act of 1990 requirements. This should include cross-training a sufficient number of department staff on the federal cash draw process and emphasizing the importance of maintaining compliance when the individual primarily responsible for draws is unavailable.

IMPLEMENTED

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DEPARTMENT OF PUBLIC SAFETY RECOMMENDATION 2016-039

STATUS The Department of Public Safety (Department) should strengthen its internal controls over financial accounting and reporting processes by:


Instituting a secondary review process over Taxpayer’s Bill of Rights transactions contained in the Colorado Operations Resource Engine and the preparation of fiscal year-end exhibits. NOTE: The Department established a secondary review process over its TABOR transactions and preparation of year-end exhibits. However, we identified errors where the Department incorrectly classified revenue as TABOR exempt when the revenue was non-exempt. The Department plans to fully implement this part of the recommendation by October 2017.


Providing comprehensive training to staff on State Fiscal Rules, the Office of the State Controller’s Fiscal Procedures Manual, and appropriate accounting practices. NOTE: The Department has general web-based and targeted group-live training for accounting fundamentals, which is required for all new accounting employees. However, the implementation of the Department's Learning Management System has been delayed, and training for State Fiscal Rules and Manual training was not completed. The Department plans to fully implement this part of the recommendation by June 2018.

C IMPLEMENTED Improving communication between all divisions within the Department to ensure all relevant information is communicated to financial services staff in a timely manner and that accounting transactions are recorded properly and in a timely manner.



STATUS The Department of Public Safety (Department) should safeguard information contained in the Colorado Operations Resource Engine (CORE) system by:

A IMPLEMENTED

Developing and implementing procedures for immediately disabling CORE user access for employees that leave the Department. These procedures should clearly define the timeframe that is considered timely, along with the staff roles and responsibilities for disabling access for terminated employees.

B IMPLEMENTED Documenting and implementing a process to reconcile CORE access to terminated employees on a periodic basis to ensure that access is disabled for former staff. In addition, the Department should designate a back up to undertake this task in instances of staff turnover.


STATUS The Department of Public Safety should ensure it properly records revenue within the Colorado Automobile Theft Prevention Cash Fund in the self-reported assessment period from the Colorado Automobile insurers. IMPLEMENTED

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STATUS The Department of Public Safety (Department) should ensure the accurate recording of financial information into the State’s accounting system, Colorado Operations Resource Engine (CORE) by:


Reviewing existing Department policies and procedures to ensure that they align with the State’s Fiscal Rules and Fiscal Procedures Manual. These policies and procedures should address the recording of financial transactions, review and reconciliation of accounts on a regular basis, and the requirements of upper level transactional reviews to ensure the accuracy and reliability of the Department’s financial information. NOTE: The Department has reorganized its accounting, budgeting, procurement, and logistics functions for greater consistency of process and has formed a policy committee to document policies to ensure they align with State Fiscal Rules and the Manual; however, the Department is still in the process of formalizing the policies and procedures. The Department plans to implement this part of the recommendation by June 2018.

B IMPLEMENTED

Ensuring the accounting department is adequately staffed and that staffing knowledge and skill levels are appropriate for the work required. This should include creating a staffing succession plan to ensure the transfer of institutional knowledge and continuity of operations.

C IMPLEMENTED Provide training on Department processes and procedures, and the State’s Fiscal Rules and Fiscal Procedures Manual, to all new and existing staff within the Department.



STATUS The Department of Public Safety should strengthen its internal controls over accounting adjustments and the Exhibit K1, Schedule of Federal Assistance (Exhibit K1), by instituting an effective secondary review process. This should include taking steps to ensure that the balances in the Colorado Operations Resource Engine are accurate and complete prior to year-end close and submission of the Exhibit K1 to the Department of Personnel & Administration’s Office of the State Controller, and seeking guidance from the federal government as appropriate.


NOTE: The Department established a secondary review process over its Exhibit K1. However, we identified errors in its Exhibit K1 during our Fiscal Year 2017 testwork. The Department plans to fully implement this recommendation by September 2018.


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DEPARTMENT OF REVENUE RECOMMENDATION 2016-043

STATUS The Department of Revenue (Department) should improve GenTax information security controls by:

A DEFERRED

Ensuring that Department staff send notifications in a timely manner to the Governor’s Office of Information Technology’s (OIT) access control team to disable user access as required by Colorado Information Security Policies. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

B IMPLEMENTED Evaluating and modifying Department procedures, as needed, and holding staff accountable on follow-up when GenTax application security group owners do not perform access reviews in a timely manner.

C IMPLEMENTED Updating Department procedures to establish a timeline for when management should complete follow-up on late user access reviews at the application layer.

D IMPLEMENTED Updating Department procedures and reviewing GenTax application user access to clarify expectations when GenTax security groups are updated, as well as documenting and maintaining the reviews.

E IMPLEMENTED

Formally training new and existing GenTax application layer security group owners responsible for performing user access reviews on the procedures formalized by the Department to ensure expectations are well understood. Training materials should be documented and maintained.

F DEFERRED Establishing and documenting procedures to perform GenTax database access reviews. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

G DEFERRED

Working with OIT to resume tracking of the annual Federal Tax Information (FTI) training requirement for OIT support staff at the state data centers, to ensure that they receive FTI training as required by Department policy. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

H DEFERRED

Developing a process to effectively hold supervisors accountable when employees are not compliant with FTI training requirements. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

I DEFERRED

Working with OIT to configure the Department’s operating system to automatically disable users after 90 days of inactivity, as required by Colorado Information Security Policies. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.


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STATUS The Department of Revenue (Department) should improve GenTax information security controls by:

A DEFERRED

Working with the Governor’s Office of Information Technology (OIT) when initially assigning users to GenTax, for compliance with Colorado Information Security Policies. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

B IMPLEMENTED Including account management criteria for periodic user access reviews.

C DEFERRED

Establishing timelines for supervisors to provide notification of user access removal to OIT’s access control team. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.

D DEFERRED

Establishing an efficient centralized process to maintain, review and update its list of contractors with access to the GenTax system to ensure accuracy and completeness. NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.



STATUS The Department of Revenue should implement appropriate change management controls to ensure that changes made to the GenTax system meet required Colorado Information Security Policies.

DEFERRED NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.



STATUS

The Department of Revenue should improve IT general controls related to the oversight of the GenTax vendor by formalizing a process to review and assess the vendor’s independent assurance report annually, to gain assurance over its control environment over its proprietary application software used by the Department to ensure that it is maintaining a secure and confidential system environment for all state records and information. The process should include actions to conclude on the contents, opinions, and findings of the independent reviewers’ report and remediate any findings or control issues noted in the report.

DEFERRED NOTE: The Department plans to fully implement this part of the recommendation by the July 2017 implementation date.


DEPARTMENT OF STATE RECOMMENDATION 2015-021 & 2014-024

STATUS The Department of State (Department) should strengthen its internal controls over financial reporting by:

A IMPLEMENTED Formalizing positional procedures, to include documenting its processes for preparation and review of accounting entries and fiscal year-end exhibits.

B IMPLEMENTED

Ensuring that it provides adequate training on governmental accounting standards, State Fiscal Rules, and Fiscal Procedures for accounting staff who prepare accounting entries and year-end exhibits. NOTE: Implemented in Fiscal Year 2016.

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RECOMMENDATION 2014-025 & 2013-18

STATUS The Department of State (Department) should improve its controls over its procurement process by:

A IMPLEMENTED Instituting formal policies and procedures to ensure procurements meet requirements established by State Fiscal Rules and State Procurement Rules.

B IMPLEMENTED

Providing adequate training to all staff members who hold purchasing authority for the Department and taking steps to obtain reimbursement for the travel overpayments identified through the audit. NOTE: Implemented in Fiscal Year 2016.

DEPARTMENT OF TREASURY


STATUS The Department of the Treasury (Treasury) should strengthen its internal controls over recording activity related to the Tax and Revenue Anticipation Notes (TRANs) in the Colorado Operations Resource Engine (CORE), the State’s accounting system, by:

A IMPLEMENTED Developing and implementing policies and procedures for recording the issuance and repayment of TRANs debt in CORE.

B IMPLEMENTED Developing and implementing internal controls over TRANs debt, including a detailed supervisory review process and periodic reevaluation of the Treasury’s policies and procedures.

REPORTS & FEDERAL AWARDS

SCHEDULE

Dianne E. Ray, CPA State Auditor

Office of the State Auditor

We Set the Standard for Good Government

State Services Building • 1525 Sherman Street, 7th Floor • Denver, Colorado 80203-1700Phone: 303.869.2800

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Members of the Legislative Audit Committee:

We have audited, in accordance with the 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, 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 Colorado (State), as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the State’s basic financial statements and have issued our report thereon dated February 6, 2018.

Our report includes a reference to other auditors who audited the financial statements of the discretely presented component units and a blended component unit, as described in our report on the State of Colorado’s financial statements. This report does not include the results of the other auditor’s testing of internal control over financial reporting and compliance and other matters that are reported on separately by those other auditors. The financial statements of the University of Colorado Foundation, Colorado State University Foundation, Colorado School of Mines Foundation, University of Northern Colorado Foundation, and the Denver Metropolitan Major League Stadium District, which are discretely presented component units; and University of Colorado Medicine, a blended component unit, were audited in accordance with auditing standards generally accepted in the United States, but were not audited in accordance with Government Auditing Standards.

INTERNAL CONTROL OVER FINANCIAL REPORTING

In planning and performing our audit of the financial statements, we considered the State’s

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internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the State’s internal control. Accordingly, we do not express an opinion on the effectiveness of the State’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying Schedule of Findings and Questioned Costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in the accompanying Schedule of Findings and Questioned Costs as RECOMMENDATION NOS. 2017-003 through 005, 016 through 018, 021 through 024, 032, 033, 036, 042, 044, 045, and 053 to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying Schedule of Findings and Questioned Costs as RECOMMENDATION NOS. 2017-002, 006 through 015, 019, 025 through 031, 034, 035, 037 through 041, 043, and 046 through 048 to be significant deficiencies. COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the State’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the 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

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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 RECOMMENDATION NOS. 2017-001, 003, 011, 018, 020, 035, 039, 040, 041, and 053.

STATE OF COLORADO’S RESPONSE TO FINDINGS

The State’s response to the findings identified in our audit is described in the accompanying Schedule of Findings and Questioned Costs. The State’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

PURPOSE OF THIS REPORT

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Denver, Colorado February 6, 2018

Dianne E. Ray, CPA State Auditor

Office of the State Auditor

We Set the Standard for Good Government

State Services Building • 1525 Sherman Street, 7th Floor • Denver, Colorado 80203-1700Phone: 303.869.2800

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY UNIFORM GUIDANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

REQUIRED BY UNIFORM GUIDANCE


REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM

We have audited the State of Colorado’s (State) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have direct and material effect on each of the State’s major federal programs for the year ended June 30, 2017. The State’s major federal programs are identified in the Summary of Auditor’s Results within SECTION I.REPORT SUMMARY of the accompanying Schedule of Findings and Questioned Costs.

MANAGEMENT’S RESPONSIBILITY

Management is responsible for compliance with the requirements of federal statutes, regulations and the terms and conditions of its federal awards applicable to its federal programs.

AUDITOR’S RESPONSIBILITY

Our responsibility is to express an opinion on compliance for each of the State’s major federal programs based on our audit of the types of compliance requirements referred to above. 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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

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Those standards and the Uniform Guidance 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’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 on compliance for each major federal program. However, our audit does not provide a legal determination of the State’s compliance. BASIS FOR ADVERSE OPINION ON THE WILD HORSE AND BURRO RESOURCE MANAGEMENT

PROGRAM As described in the accompanying schedule of findings and questioned costs, and at RECOMMENDATION NOS. 2017-049 through 052, the State did not comply with requirements regarding the following program: CFDA No. 15.229; Wild Horse and Burro Resource Management;

► Activities Allowed or Unallowed, Allowable Costs/Cost Principles; RECOMMENDATION

NO. 2017-049. ► Cash Management; RECOMMENDATION NO. 2017-050. ► Reporting; RECOMMENDATION NO. 2017-051. ► Procurement and Suspension and Debarment; RECOMMENDATION NO. 2017-052.

Compliance with such requirements is necessary, in our opinion, for the State to comply with the requirements applicable to the program. ADVERSE OPINION ON THE WILD HORSE AND BURRO RESOURCE MANAGEMENT PROGRAM In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph, the State did not comply, in all material respects with the types of compliance requirements referred to above that could have a direct and material effect on the Wild Horse and

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Burro Resource Management program for the year ended June 30, 2017. BASIS FOR QUALIFIED OPINION ON MAJOR FEDERAL PROGRAMS As described in the accompanying Schedule of Findings and Questioned Costs, and at RECOMMENDATION NOS. 2017-053, 059, 064, and 065; the State did not comply with requirements regarding the following programs:

CFDA No. 84.063, 84.268; Federal Pell Grant Program, Federal Direct Student Loans

(Student Financial Assistance Programs Cluster); Special Tests and Provisions; RECOMMENDATION NO. 2017-064.

CFDA No. 93.575, 93.596; Child Care and Development Block Grant, Child Care Mandatory

and Matching Funds of the Child Care and Development Fund (Child Care and Development Fund Cluster); Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Subrecipient Monitoring; RECOMMENDATION NOS. 2017-065.

CFDA No. 93.767; Children’s Health Insurance Program; ► Activities Allowed or Unallowed, Allowable Costs/Cost Principles; RECOMMENDATION

NOS. 2017-053 and 059. ► Eligibility; RECOMMENDATION NO. 2017-059.

CFDA No. 93.777, 93.778; State Survey and Certification of Health Care Providers and

Suppliers, Medical Assistance Program (Medicaid Cluster); ► Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and

Provisions; RECOMMENDATION NOS. 2017-053 and 059. ► Eligibility; RECOMMENDATION NO. 2017-059.

Compliance with such requirements is necessary, in our opinion, for the State to comply with the requirements applicable to these programs. QUALIFIED OPINION ON MAJOR FEDERAL PROGRAMS In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the State complied, in all material respects, with the types of compliance requirements in the OMB Compliance Supplement that could have a direct and material effect, for the year ended June 30, 2017, on the following programs:

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Student Financial Assistance Programs Cluster Child Care and Development Fund (CCDF) Cluster Children’s Health Insurance Program Medicaid Cluster UNMODIFIED OPINION ON EACH OF THE OTHER MAJOR FEDERAL PROGRAMS In our opinion, the State complied, in all material respects, with the types of compliance requirements in the OMB Compliance Supplement that could have a direct and material effect on each of its other major federal programs identified in the summary of auditor’s results section of the accompanying Schedule of Findings and Questioned Costs for the year ended June 30, 2017. OTHER MATTERS The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying Schedule of Findings and Questioned Costs as RECOMMENDATION NOS. 2017-054 through 058, 060 through 063, 067 through 069, 072, and 073. Our opinion on each major federal program is not modified with respect to these matters. The State’s responses to the noncompliance findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. The State’s responses were not subject to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the responses. REPORT ON INTERNAL CONTROL OVER COMPLIANCE Management of the State is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the State’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.

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Accordingly, we do not express an opinion on the effectiveness of the State’s internal control over compliance.

Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal

control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs as RECOMMENDATION NOS. 2017-049 through 053, 059, 064, 065, and 066 to be material weaknesses.

A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs as RECOMMENDATION NOS. 2017-054 through 058, 060 through 063, and 067 through 073 to be significant deficiencies.

The State’s responses to the internal control over compliance findings identified in our audit are described in the accompanying Schedule of Findings and Questioned Costs. The State’s responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the responses.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the

V-10

requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY UNIFORM GUIDANCE

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 as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the State’s basic financial statements. We issued our report thereon dated February 6, 2018, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditure of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Denver, CO February 6, 2018

PROGRAM CLUSTER

FEDERAL AGENCY, MAJOR SUBDIVISION

CFDA OR OTHER ID NUMBER / PROGRAM NAME

STATE AGENCY / PASS-THROUGH ENTITY AND OTHER ID NUMBER (IF RECEIVED AS SUBRECIPIENT)

TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

AGING CLUSTER $15,610,068 $12,031,247DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR COMMUNITY LIVING

93.044 / SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS 5,328,075 4,415,278

IHAA 5,328,075 4,415,278

93.045 / SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES 8,898,026 7,612,650IHAA 8,898,026 7,612,650

93.053 / NUTRITION SERVICES INCENTIVE PROGRAM 1,383,967 3,319IHAA 1,383,967 3,319

CCDF CLUSTER 81,086,299 66,148,981DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR CHILDREN AND FAMILIES

93.596 / CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND 35,859,347 31,270,141IHAA 35,862,908 31,270,141

GFEA / PASS-THROUGH FROM CHILDREN'S HOSPITAL PHILADELPHIA (3208620713): -3,561 0

93.575 / CHILD CARE AND DEVELOPMENT BLOCK GRANT 45,226,952 34,878,840IHAA 45,226,952 34,878,840

CDBG - DISASTER RECOVERY GRANTS - PUB. L. NO. 113-2 CLUSTER 46,405,250 39,132,889DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF COMMUNITY PLANNING AND DEVELOPMENT

14.269 / HURRICANE SANDY COMMUNITY DEVELOPMENT BLOCK GRANT DISASTER RECOVERY GRANTS (CDBG-DR) 46,405,250 39,132,889NDRA 20,375,742 14,266,192

NHAA 16,012,154 15,673,975

NLAA 10,017,354 9,192,722

CHILD NUTRITION CLUSTER 206,938,053 187,804,126DEPARTMENT OF AGRICULTURE, FOOD AND NUTRITION SERVICE

10.553 / SCHOOL BREAKFAST PROGRAM 48,937,297 48,937,297DAAA 48,937,297 48,937,297

10.555 / NATIONAL SCHOOL LUNCH PROGRAM 149,090,362 134,423,584DAAA 134,423,584 134,423,584

IHAA 14,666,778 0

10.556 / SPECIAL MILK PROGRAM FOR CHILDREN 101,061 101,061DAAA 101,061 101,061

10.559 / SUMMER FOOD SERVICE PROGRAM FOR CHILDREN 8,809,333 4,342,184DAAA 4,504,186 4,342,184

IHAA 4,305,147 0

CLEAN WATER STATE REVOLVING FUND CLUSTER 2,793,223 782,249ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF WATER

66.458 / CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS 2,793,223 782,249FAAA / PASS-THROUGH FROM CO WATER RES & POWER DEV. (CS-08000111 CS-08000112): 1,574,173 -96,967

FAAA / PASS-THROUGH FROM CO WATER RES & POWER DEV. (CS-08000112): 1,148,639 879,216

NLAA / PASS-THROUGH FROM COLORADO WATER RESOURCE & POWER DEVELOPMENT AUTHORITY (NONE PROVIDED): 70,411 0

DISABILITY INSURANCE/SSI CLUSTER 25,605,340 0SOCIAL SECURITY ADMINISTRATION

96.001 / SOCIAL SECURITY_DISABILITY INSURANCE 25,605,340 0IHAA 23,014,100 0

KAVA 2,591,240 0

DRINKING WATER STATE REVOLVING FUND CLUSTER 6,496,846 534,763ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF WATER

66.468 / CAPITALIZATION GRANTS FOR DRINKING WATER STATE REVOLVING FUNDS 6,496,846 534,763FAAA / PASS-THROUGH FROM CO WATER RES & POWER DEV. (FS-99883212): 6,496,846 534,763

ECONOMIC DEVELOPMENT CLUSTER 77,434 0DEPARTMENT OF COMMERCE, ECONOMIC DEVELOPMENT ADMINISTRATION

11.307 / ECONOMIC ADJUSTMENT ASSISTANCE 77,434 0GWAA 77,434 0

EMPLOYMENT SERVICE CLUSTER 16,949,082 8,730,524DEPARTMENT OF LABOR, EMPLOYMENT TRAINING ADMINISTRATION

17.207 / EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES 14,068,804 8,500,907KAFA 14,068,804 8,500,907

DEPARTMENT OF LABOR, VETERANS' EMPLOYMENT AND TRAINING SERVICE

17.804 / LOCAL VETERANS' EMPLOYMENT REPRESENTATIVE PROGRAM 919,132 13,245GKAA 6,809 0

KADA 912,323 13,245

17.801 / DISABLED VETERANS' OUTREACH PROGRAM (DVOP) 1,961,146 216,372KADA 1,961,146 216,372

FEDERAL TRANSIT CLUSTER 3,760,468 3,705,680DEPARTMENT OF TRANSPORTATION, FEDERAL TRANSIT ADMINISTRATION (FTA)

20.500 / FEDERAL TRANSIT_CAPITAL INVESTMENT GRANTS 3,305,747 3,305,747HAAA 3,305,747 3,305,747

20.507 / FEDERAL TRANSIT_FORMULA GRANTS 454,721 399,933HAAA 454,721 399,933

FISH AND WILDLIFE CLUSTER 23,811,522 581,333DEPARTMENT OF THE INTERIOR, FISH AND WILDLIFE SERVICE

15.611 / WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION 17,027,754 180,658PMAA 17,027,754 180,658

15.605 / SPORT FISH RESTORATION 6,783,768 400,675PMAA 6,783,768 400,675

FOOD DISTRIBUTION CLUSTER 12,975,839 2,045,200DEPARTMENT OF AGRICULTURE, FOOD AND NUTRITION SERVICE

10.565 / COMMODITY SUPPLEMENTAL FOOD PROGRAM 1,247,740 1,199,870IHAA 1,247,740 1,199,870

10.568 / EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) 961,859 845,330IHAA 961,859 845,330

10.569 / EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) 10,766,240 0IHAA 10,766,240 0

FOREST SERVICE SCHOOLS AND ROADS CLUSTER 5,646,567 5,646,567DEPARTMENT OF AGRICULTURE, FOREST SERVICE

10.665 / SCHOOLS AND ROADS - GRANTS TO STATES 5,646,567 5,646,567WAAA 5,646,567 5,646,567

STATE OF COLORADO

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE FISCAL YEAR ENDING JUNE 30, 2017

V-11

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



HEALTH CENTER PROGRAM CLUSTER 1,572,607 0DEPARTMENT OF HEALTH AND HUMAN SERVICES, HEALTH RESOURCES AND SERVICES ADMINISTRATION

93.224 / HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) 1,528,361 0

GFEA 1,528,361 0

93.527 / GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM 44,246 0GFEA 44,246 0

HIGHWAY PLANNING AND CONSTRUCTION CLUSTER 797,145,770 110,305,396DEPARTMENT OF TRANSPORTATION, FEDERAL HIGHWAY ADMINISTRATION (FHWA)

20.205 / HIGHWAY PLANNING AND CONSTRUCTION 795,062,011 108,221,637HAAA 784,051,459 108,221,637

HTBA 10,964,036 0

HTCA 46,516 0

20.219 / RECREATIONAL TRAILS PROGRAM 2,083,759 2,083,759PMAA 2,083,759 2,083,759

HIGHWAY SAFETY CLUSTER 9,610,963 9,492,018DEPARTMENT OF TRANSPORTATION, NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (NHTSA)

20.600 / STATE AND COMMUNITY HIGHWAY SAFETY 4,604,814 4,485,869HAAA 4,604,814 4,485,869

20.609 / SAFETY BELT PERFORMANCE GRANTS 57,148 57,148HAAA 57,148 57,148

20.616 / NATIONAL PRIORITY SAFETY PROGRAMS 4,949,001 4,949,001HAAA 4,949,001 4,949,001

HOUSING VOUCHER CLUSTER 45,255,184 2,477,128DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF PUBLIC AND INDIAN HOUSING

14.871 / SECTION 8 HOUSING CHOICE VOUCHERS 43,907,005 2,402,758NHBA 43,907,005 2,402,758

14.879 / MAINSTREAM VOUCHERS 1,348,179 74,370NHBA 1,348,179 74,370

MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING CLUSTER 9,257,363 7,251,448DEPARTMENT OF HEALTH AND HUMAN SERVICES, HEALTH RESOURCES AND SERVICES ADMINISTRATION

93.505 / AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM 9,132,403 7,172,437IHAA 9,132,403 7,172,437

93.870 / MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT PROGRAM 124,960 79,011IHAA 124,960 79,011

MEDICAID CLUSTER 4,697,571,955 67,221,945DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTERS FOR MEDICARE AND MEDICAID SERVICES

93.777 / STATE SURVEY AND CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XVIII) MEDICARE 7,683,372 0FAAA 5,347,197 0

GFEA 11,842 0

UHAA 2,324,333 0

93.775 / STATE MEDICAID FRAUD CONTROL UNITS 1,615,634 0LAAA 1,615,634 0

93.778 / MEDICAL ASSISTANCE PROGRAM 4,688,272,949 67,221,945UHAA 4,688,272,949 67,221,945

RESEARCH AND DEVELOPMENT CLUSTER 843,551,578 89,480,836AGENCY FOR INTERNATIONAL DEVELOPMENT

98.001 / USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS 1,498,158 1,042,803GFBA 1,568,978 1,045,374

GFEA 27 0

GGBA -104,970 -2,571

GGBA / PASS-THROUGH FROM M.I.T. MASSACHUSETTS INSTITUTE OF TECH. (5710003317): 34,123 0

98.012 / USAID DEVELOPMENT PARTNERSHIPS FOR UNIVERSITY COOPERATION AND DEVELOPMENT 1,310,890 0GFBA 1,310,890 0

98.PGA-2000005402 / AGENCY FOR INTERNATIONAL DEVELOPMENT RESEARCH AND DEVELOPMENT PROGRAMS 8,465 0GFBA / PASS-THROUGH FROM NATIONAL ACADEMY OF SCIENCE (PGA-2000005402): 8,465 0

CENTRAL INTELLIGENCE AGENCY

13.26-1124-0011-003 / CYBER-BIO-SECURITY: SECURING THE EME... 52,333 0GGBA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA (26-1124-0011-003): 52,333 0

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE

94.PC-12-8-093 / CORPORATION FOR NATIONAL AND COMMUNITY SERVICE RESEARCH AND DEVELOPMENT PROGRAMS 217 0GFBA 217 0

DEPARTMENT OF AGRICULTURE

10.13-JV-11242309-054 / DEPARTMENT OF AGRICULTURE RESEARCH AND DEVELOPMENT PROGRAMS 32,374 0GFBA 32,374 0

10.OCG6216B / DEPARTMENT OF AGRICULTURE RESEARCH AND DEVELOPMENT PROGRAMS 54,125 0GFBA / PASS-THROUGH FROM MIT LINCOLN LABORATORY (OCG6216B): 54,125 0

10.13-DG-11031600-085 / COLORADO FOREST RESTORATION INSTITUTE... 110 0GGBA 110 0

10.1581300137CA Rev 02 / DIGITAL IMAGERY FOR PEST SCREENING, D... 74,715 0GGBA 74,715 0

10.1581300345CA / DIGITAL DEVELOPMENT FOR OFF-SHORE AND... 8,308 0GGBA 8,308 0

DEPARTMENT OF AGRICULTURE, AGRICULTURAL MARKETING SERVICE

10.170 / SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL 59,807 0GGBA / PASS-THROUGH FROM CALIFORNIA DEPARTMENT OF FOOD AND AGRICULTURE (SC14061A): 59,807 0

10.15-TMXXX-CO-0010 / OUTREACH, TRAINING AND PROOF OF CONCE... 32,570 0GGBA 32,570 0

10.164 / WHOLESALE FARMERS AND ALTERNATIVE MARKET DEVELOPMENT 67,050 0GGBA 67,050 0

DEPARTMENT OF AGRICULTURE, AGRICULTURAL RESEARCH SERVICE

10.001 / AGRICULTURAL RESEARCH_BASIC AND APPLIED RESEARCH 1,382,627 0GFBA 334,714 0

GGBA 1,020,601 0

GSAA 25,942 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA (25-6235-0205-007): 95 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA (25-6235-0275-005): 1,000 0

GGBA / PASS-THROUGH FROM SOUTH DAKOTA STATE UNIVERSITY (3TH612): 275 0

DEPARTMENT OF AGRICULTURE, ANIMAL AND PLANT HEALTH INSPECTION SERVICE

10.025 / PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE 730,679 4,183GFEA 102 0

V-12

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GGBA 713,094 4,183

GGBA / PASS-THROUGH FROM IOWA STATE UNIVERSITY (4124052A): 17,483 0

10.028 / WILDLIFE SERVICES 482,697 0GGBA 482,697 0

10.14-7400-0859-CA / GRADUATE RESEARCH SUPPORT IN THE AREA... 275 0GGBA 275 0

10.14-7408-1042-CA / BIOINFORMATICS AND DISEASE ECOLOGY CO... -202 0GGBA -202 0

10.14-7408-1079-CA / ANTICOAGULANT RODENTICIDE EXPOSURE AN... 208 0GGBA 208 0

10.14-7440-0999-CA / NATIONAL WILDLIFE DISEASE TISSUE ARCHIVE 50,141 0GGBA 50,141 0

10.14-7440-1078-CA / ONE HEALTH AND GLOBAL FOOD SECURITY I... 10,561 0GGBA 10,561 0

10.14-7488-0982-CA / EPIDEMIOLOGY OF RABIES IN COLORADO AN... 34,184 0GGBA 34,184 0

10.14-8130-0092-CA / ASSESSMENT OF DISINFECTANTS FOR CONTR... 9,349 0GGBA 9,349 0

10.14-8130-0297-CA / STERILIZATION AND DISPOSAL OF AGRICUL... 123,427 0GGBA 123,427 0

10.14-8130-0458-CA 14-1 / DEVELOPMENT OF AN IT PORTAL TO PPQ DI... 5,164 0GGBA 5,164 0

10.14-9200-0374-CA / ECONOMIC CONSEQUENCE ASSESSMENT TO SU... 2,731 0GGBA 2,731 0

10.1492000401CA / APHI CONTRIBUTION TO USDA: CEAH RISK ... 34,467 0GGBA 34,467 0

10.1574000859CA / DEVELOPMENT OF BIOSENSORS TO DETECT P... 4,577 0GGBA 4,577 0

10.15-7408-0983-CA / EXPERIMENTAL INFECTION OF WILDLIFE WI... 1,015 0GGBA 1,015 0

10.15-7408-1042-CA / BIOINFORMATICS AND DISEASE ECOLOGY CO... 27,498 0GGBA 27,498 0

10.15-7408-1079-CA / ANTICOAGULANT RODENTICIDE EXPOSURE AN... 466 0GGBA 466 0

10.15-7438-1218-CA / COMPLETION OF SALMONELLA ENTERICA ISO... 1,535 0GGBA 1,535 0

10.15-7440-0999-CA / NATIONAL WILDLIFE DISEASE TISSUE ARCH... 36,703 0GGBA 36,703 0

10.15-7449-1137-CA / CARNIVORE BEHAVIOR IN URBAN AREAS OF ... 2,721 0GGBA 2,721 0

10.15-7483-1003-CA / FUNCTIONAL CHARACTERIZATION OF CANINE... 3,632 0GGBA 3,632 0

10.15-7483-1064-CA / INTRACELLULAR SIGNALING IN PORCINE PR... 3,480 0GGBA 3,480 0

10.1574831157CA / RABIES STUDIES GRADUATE STUDENT ASSIS... 29,723 0GGBA 29,723 0

10.15-7488-1148-CA / CONTROL AND ELIMINATION OF RACCOON RA... 10,302 0GGBA 10,302 0

10.1574881215CA / AVIAN INFLUENZA SEROLOGY ANALYSES 14,897 0GGBA 14,897 0

10.15-8130-0221-CA / DEVELOPMENT OF A DATABASE: BIOCONTROL... 15,495 0GGBA 15,495 0

10.1581300601CA / USDA-CSU CIS COOPERATIVE AGREEMENT 6,507 0GGBA 6,507 0

10.15-8130-0606-CA / DEVELOPMENT OF PEST SCREENING AND IDE... 13,670 0GGBA 13,670 0

10.1592000389CA / DEVELOPING A CONTINENTAL-SCALE INVASI... 26,274 0GGBA 26,274 0

10.1592000425CA / ADVANCES IN STATISTICAL MODELING OF R... 29,313 0GGBA 29,313 0

10.1592000440CA / SWINE ICVI ANALYSES 13,495 0GGBA 13,495 0

10.15-9200-0443-CA / DESCRIBING AND PREDICTING PATTERNS OF... 7,183 0GGBA 7,183 0

10.15-9200-0445-CA / CSU-USDA ANTIMICROBIAL RESISTANCE SUR... 25,612 0GGBA 25,612 0

10.15-9208-0289-CA / COOPERATIVE AGREEMENT FOR DR. JOSIE T... 179 0GGBA 179 0

10.15-9408-0345-CA / BOVINE BRUCELLOSIS AND TUBERCULOSIS- ... 2,709 0GGBA 2,709 0

10.15-9708-2138-CA / AVIAN HEALTH COOPERATIVE AGREEMENT FO... -419 0GGBA -419 0

10.16-7408-1241-CA / SPECIFIC COOPERATIVE AGREEMENT WITH A... 136,921 0GGBA 136,921 0

10.1674281223CA / QUANTIFYING DRIVERS OF BETWEEN-FARM S... 58,490 0GGBA 58,490 0

10.16-7440-0893-CA / LEPTOSPIROSIS SURVEILLANCE IN FERAL S... 59,791 0GGBA 59,791 0

10.16-7481-1246-CA / NWRC INTERNSHIP TO CREATE PHYSICAL AN... 22,326 0GGBA 22,326 0

10.16-9208-0461-CA / FEED AND MILK TRUCK NETWORK ANALYSIS ... 5,404 0GGBA 5,404 0

10.16-9419-0385-CA / NAHLN: CO ANIMAL HEALTH DIAGNOSTIC LA... 326,350 0GGBA 326,350 0

10.16-9708-2138-CA / AVIAN HEALTH 2016-17 194,626 0GGBA 194,626 0

10.16-9208-0289-CA / COOPERATIVE AGREEMENT FOR DR. JOSIE T... 192,437 0GGBA 192,437 0

10.16-9208-0289-CA / DEVELOPING A CONTINENTAL-SCALE INVASI... 28,155 0GGBA 28,155 0

10.16-9208-0459-CA / IDENTIFYING COMMERCIAL POULTRY OPERAT... 30,012 0GGBA 30,012 0

10.16-9208-0465-CA / INACTIVATED BRUCELLA ABORTUS VACCINE ... 19,777 0GGBA 19,777 0

V-13

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



10.16-9408-0403-CA / INACTIVATED MYCOBACTERIUM BOVIS VACCI... 72,841 0GGBA 72,841 0

10.16-9408-0344-CA / STATISTICAL TOOLS AND ANALYSIS FOR SU... 12,349 0GGBA 12,349 0

10.16-9208-0470-CA / STATISTICAL METHODOLOGIES FOR QUANTIF... 52,699 0GGBA 52,699 0

DEPARTMENT OF AGRICULTURE, ECONOMIC RESEARCH SERVICE

10.250 / AGRICULTURAL AND RURAL ECONOMIC RESEARCH, COOPERATIVE AGREEMENTS AND COLLABORATIONS 2,047 0GGBA 2,047 0

10.253 / CONSUMER DATA AND NUTRITION RESEARCH 12,106 0GGBA 12,106 0

DEPARTMENT OF AGRICULTURE, FARM SERVICE AGENCY

10.069 / CONSERVATION RESERVE PROGRAM 0 0GFEA 0 0

10.16-JV-11221636-146 / QUANTIFYING CHANGES IN SOIL CARBON AN... 35,533 0GGBA 35,533 0

DEPARTMENT OF AGRICULTURE, FOREIGN AGRICULTURAL SERVICE

10.SA-13-011-USDA008N / NICARAGUA LIVESTOCK PROJECT 1,264 0GGBA / PASS-THROUGH FROM TECHNOSERVE (SA-13-011-USDA008N): 1,264 0

10.960 / TECHNICAL AGRICULTURAL ASSISTANCE 112,271 0GGBA 112,271 0

DEPARTMENT OF AGRICULTURE, FOREST SERVICE

10.680 / FOREST HEALTH PROTECTION 99,025 22,185GGBA 99,025 22,185

10.684 / INTERNATIONAL FORESTRY PROGRAMS 2,206 0GFBA 2,206 0

10.675 / URBAN AND COMMUNITY FORESTRY PROGRAM 47,726 0GFEA 47,726 0

10.686 / FOREST BIOMASS FOR ENERGY 25,034 0GFEA 25,034 0

10.1207008Z2 / NATIONAL INSTRUCTION OF ADVANCED CLIM... 57,257 0GGBA / PASS-THROUGH FROM MTU - MICHIGAN TECHNOLOGICAL UNIVERSITY (1207008Z2): 57,257 0

10.17-052 / WHITE PINE NEEDLE DAMAGE (WPND) IN TH... 20,871 0GGBA / PASS-THROUGH FROM UNIVERSITY OF NEW HAMPSHIRE (17-052): 20,871 0

10.11-CS-11020000-056 / USFS REGION 2 DATA PROJECT 2011 -168 0GGBA -168 0

10.11-CS-11021211-077 / MONITORING THE PAWNEE MONTANE SKIPPER... -28 0GGBA -28 0

10.11-CS-11021500-050 / CAVE BAT INVENTORY & MONITORING ON TH... 8,210 0GGBA 8,210 0

10.11-JV-11221611-216 / RMRS FUTURE FOREST WEBINAR SERIES & A... 10,900 0GGBA 10,900 0

10.11-JV-11221633-177 Mod 2 / GENETIC FOUNDATION FOR SUSTAINING HIG... 14,202 0GGBA 14,202 0

10.11-JV-11221633-207 / ACCOUNTING FOR SPATIAL & TEMPORAL VAR... 16,833 0GGBA 16,833 0

10.11-JV-11221638-208 mod 1 / STATISTICAL PROCEDURES FOR INTEGRATIN... 19,011 0GGBA 19,011 0

10.12-CS-11020400-049 / MONITORING ECOLOGICAL, SOCIAL AND ECO... 21,629 0GGBA 21,629 0

10.12-CS-11020900-023 / ABANDONED MINE LAND SURVEYS ON THE RI... 4,310 0GGBA 4,310 0

10.12-CS-11021000-033 / MONITORING ECOLOGICAL, SOCIAL AND ECO... 102,320 0GGBA 102,320 0

10.12-JV-11261987-102 / DEVELOPMENT OF THE WILDLAND URBAN INT... 74,993 0GGBA 74,993 0

10.13-CS-11020000-062 / BAT AND WHITE NOSE SYNDROME MONITORIN... 18,043 0GGBA 18,043 0

10.13-CS-11021000-019 / ARAPAHOE SNOWFLY RESEARCH PROJECT 2,223 0GGBA 2,223 0

10.13-CS-11221634-157 / MONITORING SOIL NUTRIENTS AND VEGETAT... 5,110 0GGBA 5,110 0

10.13-JV-11111133-034 / APPLICATION OF P695 PROCESS FOR DEVEL... -58 0GGBA -58 0

10.13-JV-11221601-150 / COOPERATIVE RESEARCH IN ECOLOGICAL ST... 50,740 0GGBA 50,740 0

10.13-JV-11221633-079 / IDENTIFYING SPATIALLY EXPLICIT REFERE... 40 0GGBA 40 0

10.13-JV-11221633-083 / CHARACTERIZING PATTERNS OF TREE REGEN... 24,903 0GGBA 24,903 0

10.13-JV-11221634-069 / MECHANISMS AND CONTROLS ON POST-FIRE ... 34,383 0GGBA 34,383 0

10.13-JV-11221634-164 / REHABILITATING SOIL PRODUCTIVITY FOLL... 37,404 0GGBA 37,404 0

10.13-JV11221635-139 / ANALYSIS OF LONG-TERM DEMOGRAPHIC PER... 6,378 0GGBA 6,378 0

10.13-JV-11221636-111 / ASSESSING BIRD VULNERABILITY TO LAND ... 12,474 0GGBA 12,474 0

10.13-JV-11221636-153 / GENERAL EQUILIBRIUM MODEL OF ECOSYSTE... 5,295 0GGBA 5,295 0

10.13-JV-11221636-156 / APPLICATION OF THE VARIABLE INFILTRAT... 35 0GGBA 35 0

10.14-CS-11020600-059 / ROUTT NATIONAL FOREST AMPHIBIAN MONIT... 1,090 0GGBA 1,090 0

10.14-CS-11020603-031 / GOSHAWK SURVEYS ON THE ROUTT NATIONAL... 843 0GGBA 843 0

10.14-CS-11020604-052 / ROUTT NATIONAL FOREST FESTUCA HALLII ... 2,394 0GGBA 2,394 0

10.14-CS-11021000-024 / AMPHIBIAN SURVEYS ON THE ARAPAHO-ROOS... 12,161 0GGBA 12,161 0

10.14-CS-11052007-016 / 2014 SPOTTED OWL DEMOGRAPHIC STUDY WI... 381,260 0GGBA 381,260 0

10.14-CS-11132422-281 / SEDIMENT DELIVERY TO STREAMS FROM WIL... 6,714 0GGBA 6,714 0

V-14

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



10.14-DG-11031600-066 / COLORADO FOREST RESTORATION INSTITUTE 26,876 0GGBA 26,876 0

10.14-JV-11120101-013 / MAPPING HISTORICAL FOREST COVER FOR P... 60,485 0GGBA 60,485 0

10.14-JV-11221611-142 MOD 2 / COLLABORATIVE SUPPORT FOR MEDIA, JOUR... 28,605 0GGBA 28,605 0

10.14-JV-11221633-097 MOD 1 / SPRUCE BEETLE-WILDFIRE INTERACTIONS I... 24,727 0GGBA 24,727 0

10.14-JV-11221636-029 / LARGE WILDLAND FIRE RESOURCE REQUIREM... 151,779 0GGBA 151,779 0

10.14-JV-11221636-143 / MODELING FOREST ECOSYSTEM SERVICES AN... 600 0GGBA 600 0

10.14-JV-11261987-076 / ASSESSING FACTORS THAT INFLUENCE LAND... 66,723 0GGBA 66,723 0

10.15-CS-11020000-058 / SUPPORT OF FOREST PLANNING 44,678 0GGBA 44,678 0

10.15-CS-11020000-061 / BIOCLIMATE MODELS FOR SOUTHWESTERN CO... 5,281 0GGBA 5,281 0

10.15-CS-11021200-059 / BOREAL TOAD MONITORING AND SURVEYS ON... 4,001 0GGBA 4,001 0

10.15-CS-11051100-007 / FEN RESTORATION FOR THE MOONLIGHT AND... 17,069 0GGBA 17,069 0

10.15-CS-11132422-240 / DEVELOPING TOOLS FOR ASSESSING THE PO... 33,976 0GGBA 33,976 0

10.15-CS-11132422-292 / STREAM POWER AND GEOMORPHIC CHANGE DU... 6,911 0GGBA 6,911 0

10.15-CS-11221633-098 / PROVIDE SCIENCE-BASED INFORMATION TO ... 45,559 0GGBA 45,559 0

10.15CS11221633123 / ADAPTIVE IMPLEMENTATION OF THE SPRUCE... 41,503 0GGBA 41,503 0

10.15-JV-11221632-175 / SPECTRAL DIVERSITY AS AN INDEX OF BIO... 11,313 0GGBA 11,313 0

10.15-JV-11221633-141 / MONITORING TRENDS IN ECOSYSTEM C: IDE... 1,826 0GGBA 1,826 0

10.15-JV-11221633-160 / MOLECULAR GENETIC CHARACTERIZATION OF... 15,411 0GGBA 15,411 0

10.15-JV-11221635-152 / LONG-TERM DEMOGRAPHIC PERFORMANCE & L... 27,692 0GGBA 27,692 0

10.15-JV-11221636-140 / A SOCIAL AND ECONOMIC INVESTIGATION O... 84,651 0GGBA 84,651 0

10.15-JV-11272131-054 / UNDERSTANDING SOCIAL AND ECONOMIC BAR... 13,781 0GGBA 13,781 0

10.16-CR-11221611-005 / FORT STEWART, GEORGIA INTEGRATED TRAI... 223,314 0GGBA 223,314 0

10.16-CR-11221611-006 / ENDANGERED SPECIES MANAGEMENT SUPPORT... 33,638 0GGBA 33,638 0

10.16-CR-11221611-009 / GIS SERVICES AND NATURAL RESOURCE MAN... 33,593 0GGBA 33,593 0

10.16-CS-11015600-015 / DEVELOP A SOFTWARE TOOL TO SUPPORT EF... 58,210 0GGBA 58,210 0

10.16-CS-11132422-126 / ENHANCING THE BENEFITS OF LARGE WOOD ... 53,746 0GGBA 53,746 0

10.16-CS-11132422-173 / SEDIMENT BEDLOAD SYNTHESIS AND DATABASE 24,577 0GGBA 24,577 0

10.16-JV-11111133-036 / APPLICATION OF P695 PROCESS FOR DEVEL... 74,239 0GGBA 74,239 0

10.W9128F-16-2-0020 TO#0058 / AMPHIBIAN SURVEYS ON THE PIKE-SAN ISA... 5,999 0GGBA 5,999 0

10.13-CS-11132420-254 / ANALYSIS OF THE IMPACTS OF SUPPRESSIO... 33,211 0GGBA 33,211 0

10.16-JV-11330143-073 / ASSESSING THE FIRST GENERATION OF CLI... 10,115 0GGBA 10,115 0

10.16-CS-11132000-272 / BWCAW VEGETATION AND FUELS CHARACTERI... 36,215 0GGBA 36,215 0

10.16-CS-11040300-057 / FOREST-TO-FAUCETS ASSESSMENT AND MONI... 134,639 0GGBA 134,639 0

10.16-CS-11021300-041 / USFS REGION 4 FEN MAPPING 37,290 0GGBA 37,290 0

10.16-CS-11021500-060 / PROJECTING LAND USE AND SPECIES DISTR... 25,145 0GGBA 25,145 0

10.17-CR-11221611-054 / CALIFORNIA PARK UPLAND RESTORATION 206 0GGBA 206 0

10.16-JV-11221636-175 / EXAMINING THE PATTERNS AND PROCESSES ... 846 0GGBA 846 0

10.16-CR-11221611-162 / LIMBER PINE HEALTH IN THE ROCKY MOUNT... 22,149 0GGBA 22,149 0

10.17-CR-11221611-021 / POST WILDFIRE WATERSHED NITROGEN RETE... 58,196 0GGBA 58,196 0

10.16-JV-11221634-109 / PROTOTYPING A METHODOLOGY TO DEVELOP ... 65,457 0GGBA 65,457 0

10.16-JV-11221633-061 / QUANTIFYING TRADEOFFS AMONG POTENTIAL... 35,477 0GGBA 35,477 0

10.16-JV-11221633-085 / RIO GRANDE NATIONAL FOREST CLIMATE CH... 16,801 0GGBA 16,801 0

10.16-JV-11221631-139 / UNIT STREAM POWER EROSION AND DEPOSIT... 16,528 0GGBA 16,528 0

10.16-CS-11020000-026 / USER NEEDS ASSESSMENT FOR MODERNIZING... 10,085 0GGBA 10,085 0

10.16-CS-11221633-180 / VULNERABLE COMMUNITIES AND ORGANIZATI... 30,790 0GGBA 30,790 0

10.664 / COOPERATIVE FORESTRY ASSISTANCE 54,278 0GGBA 54,278 0

10.674 / WOOD UTILIZATION ASSISTANCE 122,925 0GLAA 122,925 0

V-15

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



10.694 / SOUTHWEST FOREST HEALTH AND WILDFIRE PREVENTION 174,088 0GGBA 174,088 0

10.E16-62 / DIFFERENCES IN FIRE RISK WITH DIFFERENT ADHESIVES IN CROSS LAMINATED TIMBER 9,573 0GLAA / PASS-THROUGH FROM U.S. ENDOWMENT FOR FORESTRY AND COMMUNITIES (E16-62): 9,573 0

10.E-16-61 / DEVELOPMENT OF A MOLD-RISK MODEL FOR WOOD BUILDINGS 1,055 0GLAA / PASS-THROUGH FROM U.S. ENDOWMENT FOR FORESTRY AND COMMUNITIES (E-16-61): 1,055 0

10.17-PA-11021500-27 / NFS STUDENT INTERN PROGRAM 1,469 0GZAA 1,469 0

DEPARTMENT OF AGRICULTURE, NATIONAL INSTITUTE OF FOOD AND AGRICULTURE

10.310 / AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) 10,621,154 3,865,520GFBA 501,233 122,028

GFCA 25,640 0

GFEA 33,900 0

GGBA 9,152,156 3,678,487

GKAA 148,358 0

GLAA 149,430 65,005

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKE (9019): 135,946 0

GFBA / PASS-THROUGH FROM OAKLAND UNIVERSITY (32769-01): 23,925 0

GFBA / PASS-THROUGH FROM PURDUE UNIVERSITY (8000073677-AG): 6,057 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA RIVER (S-000887): 26,001 0

GGBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (151160-00001-87): 7,951 0


GGBA / PASS-THROUGH FROM BAYLOR COLLEGE OF MEDICINE (5601124679): 225,393 0

GGBA / PASS-THROUGH FROM CORNELL UNIVERSITY (62583-9570): 729 0

GGBA / PASS-THROUGH FROM CORNELL UNIVERSITY (73435-10440): 0 0

GGBA / PASS-THROUGH FROM TEXAS A & M (99-S110073): 9,650 0

GGBA / PASS-THROUGH FROM OKLAHOMA STATE UNIVERSITY (AB-5-68740-CSU): 75,762 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF HOUSTON (R-16-0056): 331 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF NEVADA (UNR-15-59): 78,184 0

10.215 / SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION 117,531 0GGBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (130676005): 17,538 0

GGBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (130676020-281): 15,544 0



10.200 / GRANTS FOR AGRICULTURAL RESEARCH, SPECIAL RESEARCH GRANTS 1,658,403 207,607GFEA 0 0

GGBA 1,530,631 207,607


GGBA / PASS-THROUGH FROM KANSAS STATE UNIVERSITY (S16097): 4,898 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, DAVIS (005686-00002): 481 0

10.203 / PAYMENTS TO AGRICULTURAL EXPERIMENT STATIONS UNDER THE HATCH ACT 4,166,595 0GGBA 4,166,595 0

10.202 / COOPERATIVE FORESTRY RESEARCH 401,194 0GGBA 401,194 0

10.207 / ANIMAL HEALTH AND DISEASE RESEARCH 290,222 0GGBA 290,222 0

10.216 / 1890 INSTITUTION CAPACITY BUILDING GRANTS 25,638 0GGBA / PASS-THROUGH FROM SOUTHERN UNIVERSITY (P0026210): 25,638 0

10.217 / HIGHER EDUCATION - INSTITUTION CHALLENGE GRANTS PROGRAM 8,680 0GGBA / PASS-THROUGH FROM TEXAS TECH UNIVERSITY (21A453-01): 8,680 0

10.303 / INTEGRATED PROGRAMS 355,289 0GGBA 355,289 0

10.304 / HOMELAND SECURITY_AGRICULTURAL 47,975 0GGBA 24,596 0


10.307 / ORGANIC AGRICULTURE RESEARCH AND EXTENSION INITIATIVE 13,136 0GGBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (H005961602): 13,136 0

10.329 / CROP PROTECTION AND PEST MANAGEMENT COMPETITIVE GRANTS PROGRAM 18,140 0GGBA 18,140 0

10.330 / ALFALFA AND FORAGE RESEARCH PROGRAM 8,944 0GGBA / PASS-THROUGH FROM UNIVERSITY OF WYOMING (1003308B - CSU): 8,944 0

10.336 / VETERINARY SERVICES GRANT PROGRAM 4,456 0GGBA 4,456 0

DEPARTMENT OF AGRICULTURE, NATURAL RESOURCES CONSERVATION SERVICE

10.902 / SOIL AND WATER CONSERVATION 1,078,455 0GGBA 1,073,741 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF MONTANA (PG16-65078-01): 4,714 0

10.903 / SOIL SURVEY 381,720 0GGBA 363,153 0


10.907 / SNOW SURVEY AND WATER SUPPLY FORECASTING 18,693 0GGBA 18,693 0

10.912 / ENVIRONMENTAL QUALITY INCENTIVES PROGRAM 192,151 0GGBA 23,198 0

GGBA / PASS-THROUGH FROM BRIGHAM YOUNG UNIVERSITY (001745-00003): 42,004 0

GGBA / PASS-THROUGH FROM COLORADO LIVESTOCK ASSOCIATION (001685-00002): 5,481 0

GGBA / PASS-THROUGH FROM BRIGHAM YOUNG UNIVERSITY (14-0396): 95,823 0

GGBA / PASS-THROUGH FROM ENVIRONMENTAL DEFENSE FUND (PRIME 69-3A75-16-016): 25,645 0

DEPARTMENT OF AGRICULTURE, THE OFFICE OF THE CHIEF ECONOMIST

10.290 / AGRICULTURAL MARKET AND ECONOMIC RESEARCH 207,330 13,658GGBA 207,330 13,658

10.291 / AGRICULTURAL AND FOOD POLICY RESEARCH CENTERS 2,993 0GGBA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA (25-6338-0795-002): 2,993 0

DEPARTMENT OF AGRICULTURE, USDA, OFFICE OF THE CHIEF FINANCIAL OFFICER

10.EC-015996-01 / HIGH EFFICIENCY LOW COST ELECTROCHEMICAL AMMONIA PRODUCTION 46,801 0GLAA / PASS-THROUGH FROM PROTON ENERGY SYSTEMS (EC-015996-01): 46,801 0

DEPARTMENT OF COMMERCE, COMMERCE, DEPARTMENT OF

11.70NANB10H135 / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 22,472 0GFBA 22,472 0

11.70NANB15H226 / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 7,826,681 0GFBA 7,826,681 0

11.SA15-12 / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 1 0GFBA / PASS-THROUGH FROM CONSORTIUM FOR OCEAN LEADERSHI (SA15-12): 1 0

11.OCG6222B / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 108,149 0GFBA / PASS-THROUGH FROM GLOBAL SCIENCE AND TECHNOLOGY (OCG6222B): 108,149 0

V-16

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



11.OCG6304B / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 19,398 0GFBA / PASS-THROUGH FROM HARMONIC INTERNATIONAL (OCG6304B): 19,398 0

11.OCG6374B / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 34,086 0GFBA / PASS-THROUGH FROM GLOBAL SCIENCE AND TECHNOLOGY (OCG6374B): 34,086 0

11.44084 / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 17,602 0GFBA / PASS-THROUGH FROM TERC (44084): 17,602 0

11.DCI-16-000141 / DEPARTMENT OF COMMERCE RESEARCH AND DEVELOPMENT PROGRAMS 1,709 0GFBA / PASS-THROUGH FROM DAKOTA CONSULTING (DCI-16-000141): 1,709 0

11.IP1509 / ITS VIDEO TECHNOLOGY COLLABORATION 4,445 0GGBA 4,445 0

11.IP1510 / ITS OUTREACH PLAN COLLABORATION 4,450 0GGBA 4,450 0

DEPARTMENT OF COMMERCE, ECONOMIC DEVELOPMENT ADMINISTRATION

11.313 / TRADE ADJUSTMENT ASSISTANCE FOR FIRMS 1,150,108 0GFBA 1,150,108 0

DEPARTMENT OF COMMERCE, NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY (NIST)

11.013 / EDUCATION QUALITY AWARD AMBASSADORSHIP 43,524 0GFBA 43,524 0

11.609 / MEASUREMENT AND ENGINEERING RESEARCH AND STANDARDS 12,845,780 0GFBA 12,254,236 0

GFEA 102,498 0

GGBA 138,926 0

GLAA 323,323 0

GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (J99032KJ): 26,797 0

11.620 / SCIENCE, TECHNOLOGY, BUSINESS AND/OR EDUCATION OUTREACH 143,776 0GFBA 97,439 0

GLAA 46,337 0

11.612 / ADVANCED TECHNOLOGY PROGRAM 59,031 0GFBA / PASS-THROUGH FROM APPLIED RESEARCH ASSOCIATES (S-D00017.00019.09.RUC): 59,031 0

11.619 / ARRANGEMENTS FOR INTERDISCIPLINARY RESEARCH INFRASTRUCTURE 3,914,886 2,349,168GGBA 3,914,886 2,349,168

DEPARTMENT OF COMMERCE, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA)

11.011 / OCEAN EXPLORATION 125,940 0GFBA 125,940 0

11.431 / CLIMATE AND ATMOSPHERIC RESEARCH 3,622,696 40,502GFBA 2,689,052 31,502

GGBA 733,341 0

GFBA / PASS-THROUGH FROM UNIVERSITY CORP FOR ATMOSPHERI (Z12-96974): 64,603 9,000

GFBA / PASS-THROUGH FROM OREGON STATE UNIVERSITY (NA276A-A): -125 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF ALASKA (UAF-16-0048): 3,475 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF OKLAHOMA (2016-04): 57,933 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, LOS ANGELES (2095 G TA002): 15,748 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, LOS ANGELES (2095 G TA047): 58,669 0

11.432 / NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES 57,305,399 162,920GFBA 44,781,661 8,055

GGBA 12,523,738 154,865

11.459 / WEATHER AND AIR QUALITY RESEARCH 722,769 0GFBA 68,596 0

GGBA 654,173 0

11.467 / METEOROLOGIC AND HYDROLOGIC MODERNIZATION DEVELOPMENT 547,702 0GFBA 511,695 0

GFBA / PASS-THROUGH FROM UNIVERSITY CORP FOR ATMOSPHERI (Z16-23464): 11,094 0

GGBA / PASS-THROUGH FROM UCAR-NCAR-COMET ATMOSPHERIC TECH. DIVIS. (Z1623465): 4,647 0

GLAA / PASS-THROUGH FROM UNIVERSITY CORPORATION FOR ATMOSPHERIC RESEARCH (Z16-23489): 20,266 0

11.468 / APPLIED METEOROLOGICAL RESEARCH 557,469 38,817GFBA 413,297 38,817

GGBA 140,686 0

GGBA / PASS-THROUGH FROM GEORGE MASON UNIVERSITY (E203955-1): 3,486 0

11.483 / NOAA PROGRAMS FOR DISASTER RELIEF APPROPRIATIONS ACT - NON-CONSTRUCTION AND CONSTRUCTION 4,239,513 596,851GFBA 1,668,754 588,293

GGBA 2,570,759 8,558

11.012 / INTEGRATED OCEAN OBSERVING SYSTEM (IOOS) 5,281 0GFBA / PASS-THROUGH FROM TEXAS A&M UNIVERSITY (S120005): -4,688 0

GFBA / PASS-THROUGH FROM REMOTE SENSING SYSTEMS (6101): -18,239 0

GFBA / PASS-THROUGH FROM TEXAS A&M UNIVERSITY (02-S160273): 28,208 0

11.NA14NWS4830034 / INCORPORATING THE GOES-R GEOSTATIONAR... 1 0GGBA 1 0

11.NA14OAR4310148 / FOLLOWING EMISSIONS FROM NON-TRADITIO... 76,851 0GGBA 76,851 0

11.NA14OAR4320125 Amd #51 / EOY STAR PROJECT: CIRA SUPPORT TO RAM... 96,791 0GGBA 96,791 0

11.NA14OAR4320125 Amd #60 / ENHANCING NIDIS DROUGHT MONITORING AN... 91,434 0GGBA 91,434 0

11.NA14OAR4320125 Amd 104 / CIRA SUPPORT TO THE JPSS PROVING GROU... 14,599 0GGBA 14,599 0

11.NA14OAR4320125 Amd 110 / CSU/CIRA SUPPORT FOR ATMS SI TRACEABL... 119,793 0GGBA 119,793 0



11.NA14OAR4320125 Amd 69 / DYNAMICAL CORE SELECTION FOR THE NEXT... 11,846 0GGBA 11,846 0

11.NA14OAR4320125 Amd 73 / USING JPSS RETRIEVALS TO IMPLEMENT A ... 114,765 0GGBA 114,765 0

11.NA14OAR4320125 Amd 89 / HYDROMETEOROLOGICAL AND WATER RESOURC... 128,019 0GGBA 128,019 0

11.AG-3151-P-16-0288 / HYDROMETEOROLOGICAL AND WATER RESOURC... 24,438 0GGBA 24,438 0

11.NA14OAR4320125 Amd 86 (CSA for 5301135) / POES-GOES BLENDED HYDROMETEOROLOGICAL... 30,000 0GGBA 30,000 0

11.439 / MARINE MAMMAL DATA PROGRAM 63,338 0GGBA 63,338 0

V-17

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF DEFENSE

12.N00014-15-1-2809 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 2,351,326 786,701GFBA 2,351,326 786,701

12.D6108-S2 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 26 0GFBA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOG (D6108-S2): 26 0

12.OCG5475B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 78 0GFBA / PASS-THROUGH FROM COLORADO ENGINEERING INC (OCG5475B): 78 0

12.5710003057 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 10,175 0GFBA / PASS-THROUGH FROM MASSACHUSETTS INSTITUTE OF TEC (5710003057): 10,175 0

12.12 006888 B 04 / 12 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 50,801 0GFBA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS AM (12 006888 B 04 / 12): 50,801 0

12.OCG5581B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS -1,139 0GFBA / PASS-THROUGH FROM COLORADO ENGINEERING INC (OCG5581B): -1,139 0

12.OCG5645B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS -1,819 0GFBA / PASS-THROUGH FROM CHIARO TECHNOLOGIES (OCG5645B): -1,819 0

12.13-0040S / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS -3,103 0GFBA / PASS-THROUGH FROM ADA TECHNOLOGIES,INC (13-0040S): -3,103 0

12.OCG5743B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 2,664 0GFBA / PASS-THROUGH FROM BLUE CANYON TECHNOLOGIES LLC (OCG5743B): 2,664 0

12.8115-400212-DS / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 3,345 0GFBA / PASS-THROUGH FROM HRL LABORATORIES (8115-400212-DS): 3,345 0

12.OCG6080B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS -44 0GFBA / PASS-THROUGH FROM EAGLE HARBOR TECHNOLOGIES (OCG6080B): -44 0

12.OCG6090B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 20 0GFBA / PASS-THROUGH FROM BOULDER PRECISION ELECTRON-OPT (OCG6090B): 20 0

12.14-0405 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 57,782 0GFBA / PASS-THROUGH FROM BRIGHAM YOUNG UNIVERSITY (14-0405): 57,782 0

12.450321-19557 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 53,677 0GFBA / PASS-THROUGH FROM VIRGINIA TECH UNIVERSITY (450321-19557): 53,677 0

12.101052 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 112,237 0GFBA / PASS-THROUGH FROM MITRE CORPORATION (101052): 112,237 0

12.OCG6165B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 25,623 0GFBA / PASS-THROUGH FROM COLDQUANTA, INC (OCG6165B): 25,623 0

12.FFP-2015-UCB-0602 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 3 0GFBA / PASS-THROUGH FROM GLOBAL ENGINEERING AND MATERIA (FFP-2015-UCB-0602): 3 0

12.PO10172786 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 362,144 0GFBA / PASS-THROUGH FROM LEIDOS BIOMEDICAL RESEARCH , I (PO10172786): 362,144 0

12.W9011NF-12-C-0044 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 32,472 0GFBA / PASS-THROUGH FROM INVINCEA (W9011NF-12-C-0044): 32,472 0

12.A101255 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 71,513 0GFBA / PASS-THROUGH FROM WOODS HOLE OCEANOGRAPHIC INSTI (A101255): 71,513 0

12.OCG6244B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 4,689 0GFBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY RESEARCH (OCG6244B): 4,689 0

12.7500129352 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 545,464 13,073GFBA / PASS-THROUGH FROM NORTHRUP GRUMMAN CORPORATION (7500129352): 545,464 13,073

12.OCG6303B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 57,348 0GFBA / PASS-THROUGH FROM KAPTEYN-MURNANE LABORATORIES (OCG6303B): 57,348 0

12.CP0039813 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 43,833 0GFBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY RESEARCH (CP0039813): 43,833 0

12.UC 996516 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 42,069 0GFBA / PASS-THROUGH FROM NEW JERSEY INST OF TECHNOLOGY (UC 996516): 42,069 0

12.533180 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 342,567 0GFBA / PASS-THROUGH FROM BATTELLE MEMORIAL INSTITUTE (533180): 342,567 0

12.BE.1254.CU.16.01 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 55,962 0GFBA / PASS-THROUGH FROM TDA RESEARCH INC. (BE.1254.CU.16.01): 55,962 0

12.T19099 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 35,343 0GFBA / PASS-THROUGH FROM FIRST RF CORPORATION (T19099): 35,343 0

12.OCG6372B / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 8,492 0GFBA / PASS-THROUGH FROM ADVANCED SPACE (OCG6372B): 8,492 0

12.16-7900-0008-15-C3 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 15,767 0GFBA / PASS-THROUGH FROM UNIVERSAL TECHNOLOGY (16-7900-0008-15-C3): 15,767 0

12.A10552-0013-S004 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 24,183 0GFBA / PASS-THROUGH FROM WYLE LABORATORIES (A10552-0013-S004): 24,183 0

12.36-5360-2214-001 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 243,878 0GFBA / PASS-THROUGH FROM UNIVERSITY NEBRASKA MEDICAL CE (36-5360-2214-001): 243,878 0

12.P010196479 / DEPARTMENT OF DEFENSE RESEARCH AND DEVELOPMENT PROGRAMS 60,907 0GFBA / PASS-THROUGH FROM LEIDOS BIOMEDICAL RESEARCH , I (P010196479): 60,907 0

12.Agreement signed 3/28/17 / SUB RECIP RESEARCH (DEPARTMENT OF DEFENSE IS WHERE THE FUNDS ORGINATED FROM.) 5,209 0

GFCA / PASS-THROUGH FROM SEMQUEST INC. (AGREEMENT SIGNED 3/28/17): 5,209 0

12.201118515-02 / METHODS FOR ASSESSMENT OF SPECIES RIC... 37,659 0GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, DAVIS (201118515-02): 37,659 0

12.20140332 / WIND TURBINE RADAR CLUTTER MITIGATION... 90,202 0GGBA / PASS-THROUGH FROM MATRIX RESEARCH, INC. (20140332): 90,202 0

12.2014-0332 / WIND TURBINE RADAR CLUTTER MITIGATION... 36,256 0GGBA / PASS-THROUGH FROM MATRIX RESEARCH, INC. (2014-0332): 36,256 0

12.421-21-11A / RESTORING ECOLOGICAL FUNCTION TO A NO... 202,332 0GGBA / PASS-THROUGH FROM IOWA STATE UNIVERSITY (421-21-11A): 202,332 0

12.A003571416 / PERPENDICULAR MAGNETIC MATERIALS THIN... 253,859 0GGBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (A003571416): 253,859 0

12.COSU-S2002 / ANSWER TO 02: 3.3 GNSS PNT RELATED RE... 295,129 0GGBA / PASS-THROUGH FROM BERRIEHILL RESEARCH CORPORATION (COSU-S2002): 295,129 0

12.DRC.1185.00050.16 / DEVELOPMENT OF UNCERTAINTY QUANTIFICA... 45,695 0GGBA / PASS-THROUGH FROM RIVERSIDE RESEARCH (DRC.1185.00050.16): 45,695 0

12.SC73024-6800-001 / COMPRESSIVE SENSING FLASH IR 3D IMAGER 85,981 0GGBA / PASS-THROUGH FROM PHYSICAL SCIENCES, INC. (SC73024-6800-001): 85,981 0

12.TSC-1125-33023, W911QX-16-C-00 / SBIR SUBSEQUENT PHASE II: DETERMINATI... 103,785 0GGBA / PASS-THROUGH FROM TECHNOLOGY SERVICE CORPORATION (TSC-1125-33023, W911QX-16-C-00): 103,785 0

12.US001-0000487010 / VRP ALPHAVIRUS VACCINE DEVELOPMENT: T... 1,142,196 0GGBA / PASS-THROUGH FROM BATTELLE MEMORIAL INSTITUTE (US001-0000487010): 1,142,196 0

12.005731-00002 / FIELDABLE CANINE FREEZE-DRIED PLASMA ... 8,584 0GGBA / PASS-THROUGH FROM MANTEL TECHNOLOGIES (005731-00002): 8,584 0

12.N40192-14-2-8003 W9126G1420012 / RESTORATION PLAN FOR THE HABITAT MANA... 32,628 0GGBA 32,628 0

V-18

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.W911KB-10-2-0001 TO#0058 / ENVIRONMENTAL TOXIC SUBSTANCE CONTROL... 24,437 0GGBA 24,437 0

12.W911KB-10-2-0001 TO#0221 / MONITOR WETLANDS, JBER 69,505 0GGBA 69,505 0

12.W9128F-12-2-0001 TO#0074 / TESTING METHODS FOR DETERMINING THE F... 61,505 0GGBA 61,505 0

12.W9128F-12-2-0001 TO#0079 / RIPARIAN RESTORATION DEMONSTRATION ON... 42,635 0GGBA 42,635 0

12.W9128F-14-2-0001 TO#0020 / MUNICIPAL STORMWATER RESEARCH AND SUP... 49,726 0GGBA 49,726 0

12.W912HZ-14-2-0008 W912HZ0820004 / TESTING METHODS FOR DETERMINING THE F... 2,747 0GGBA 2,747 0

12.W913E5-15C-0007 / CHANGES IN CLIMATE AND ITS EFFECT ON ... 142,828 0GGBA 142,828 0

12.NA14OAR4320125 Amd 107 / SYNERGISTIC TREATMENT OF MIXED 1,4-DI... 1,525 0GGBA 1,525 0

12.N40192-16-2-8001 / MULTICHANNEL DETECTION AND ACOUSTIC C... 46,130 7,040GGBA 46,130 7,040

12.SG-16-013 / PROPOSAL FOR RESEARCH AND ENGINEERING... 1,994 0GGBA / PASS-THROUGH FROM APC-ACADEMY OF APPLIED SCIENCE (SG-16-013): 1,994 0

12.SG-16-014 / PROPOSAL FOR RESEARCH AND ENGINEERING... 1,932 0GGBA / PASS-THROUGH FROM APC-ACADEMY OF APPLIED SCIENCE (SG-16-014): 1,932 0

12.PROPOSAL 15-0360 / NANOPARTICLE CAPACITORS FOR MULTI-POINT INITIATION 10,774 0GLAA / PASS-THROUGH FROM AEGIS TECHNOLOGY (PROPOSAL 15-0360): 10,774 0

12.201494 / INVESTIGATING ELECTROCATALYTIC AND CATALYTIC APPROACHES FOR IN SITU TREATMENT OF PERFLUOROALKYL CONTAMINANTS IN GROUNDWATER 51,271 0

GLAA / PASS-THROUGH FROM CB&I (201494): 51,271 0

12.PO201489 / INVESTIGATING ELECTROCATALYTIC AND CATALYTIC APPROACHES FOR IN SITU TREATMENT OFPERFLUOROALKY CONTAMINANTS IN GROUNDWATER 104,760 0

GLAA / PASS-THROUGH FROM CB&I (PO201489): 104,760 0

12.CSM 17.-0280 / SBIR PHASE I FOR WOVEN AND BUNDLED GRAPHITE 4,768 0GLAA / PASS-THROUGH FROM TECHNOLOGY APPLICATIONS, INC. (CSM 17.-0280): 4,768 0

DEPARTMENT OF DEFENSE, ADVANCED RESEARCH PROJECTS AGENCY

12.910 / RESEARCH AND TECHNOLOGY DEVELOPMENT 7,605,767 1,829,770GFBA 5,409,415 1,829,770

GFEA 10,648 0

GGBA 831,717 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (560215): 59,683 0

GFBA / PASS-THROUGH FROM CALIFORNIA INSTITUTE OF TECHNO (67C-1094736): 147,279 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10038364-COL): 113,980 0

GFBA / PASS-THROUGH FROM LEIDOS BIOMEDICAL RESEARCH , I (PO10177783): 147,876 0

GFBA / PASS-THROUGH FROM BRAXTON TECHNOLOGIES (1059?2015?1): 116,097 0

GFBA / PASS-THROUGH FROM BBN TECHNOLOGIES (14544): 108,909 0

GFBA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (2(GG012379-03)): 112,811 0

GFBA / PASS-THROUGH FROM BAE SYSTEMS (925324): 233,720 0

GFBA / PASS-THROUGH FROM HARVARD UNIVERSITY (123926-5097298): 98,075 0

GFBA / PASS-THROUGH FROM SMART INFORMATION FLOW TECHNOL (CLIC-CU-01): 61,219 0

GFBA / PASS-THROUGH FROM QORVO (OCG6416B): 18,354 0

GFEA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOGY (RH202-G1): 94,950 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC9663): 41,034 0

12.Task Order Number 4 / REAL-TIME TABLETOP X-RAY NANOSCOPE 26,112 0GGBA / PASS-THROUGH FROM XUV LASERS, INC. (TASK ORDER NUMBER 4): 26,112 0

DEPARTMENT OF DEFENSE, DEFENSE INTELLIGENCE AGENCY

12.598 / CENTERS FOR ACADEMIC EXCELLENCE 591,849 0GFCA / PASS-THROUGH FROM TAU TECHNOLOGIES, LL (CONTRACT NO. TAU 2017-003): 8,515 0

GFCA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND COLLEGE PARK (35563-Z9208106): 583,334 0

DEPARTMENT OF DEFENSE, DEFENSE LOGISTICS AGENCY

12.BTO 2012-527/ TASK ORDER 01 / CASTING SOLUTIONS FOR READINESS: LUBE-FREE DIE CASTING 59,858 0GLAA / PASS-THROUGH FROM ADVANCED TECHNOLOGY INTERNATIONAL (BTO 2012-527/ TASK ORDER 01): 59,858 0

DEPARTMENT OF DEFENSE, DEFENSE THREAT REDUCTION AGENCY

12.351 / SCIENTIFIC RESEARCH - COMBATING WEAPONS OF MASS DESTRUCTION 871,002 81,063GFBA 549,014 81,063

GGBA 145,157 0

GLAA 176,831 0

12.228214 / Q-VAXCELERATE: DEVELOPMENT OF A T CEL... 122,702 0GGBA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (228214): 122,702 0

12.T669646 / PRECLINICAL DEVELOPMENT OF A BROADLY ... 25,504 0GGBA / PASS-THROUGH FROM EMORY UNIVERSITY (T669646): 25,504 0

DEPARTMENT OF DEFENSE, DEPARTMENT OF THE AIR FORCE, MATERIEL COMMAND

12.800 / AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM 10,114,434 2,160,879GFBA 7,037,391 2,096,749

GFCA 146,664 0

GGBA 1,493,122 64,130

GLAA 476,481 0

GFBA / PASS-THROUGH FROM SYRACUSE UNIVERSITY (23475-02131-S01): -3,316 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SA (45837195): 64,754 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (757226/UWSC7425): -1,701 0

GFBA / PASS-THROUGH FROM MASSACHUSETTS INSTITUTE OF TEC (5710003650): 317,648 0

GFBA / PASS-THROUGH FROM NORTHWEST RESEARCH ASSOCIATES (NWRA-14-S-172): 31,386 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF NEW HAMPSHIRE (16-012): 31,353 0

GFBA / PASS-THROUGH FROM UNIVERSAL TECHNOLOGY (15-7900-0006-10-C8): 2,307 0

GFBA / PASS-THROUGH FROM ORBIT LOGIC INC. (OCG6255B): -1,368 0

GFBA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOG (RE897-G2): 125,877 0

GFBA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOG (RG814-G1): 39,384 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT ARLINGT (26-0201-51-64): 92,486 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND COLLEGE (42177-Z8183004): 127,367 0

GFBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5515-UC-AFOSR-0388): 37,017 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC9473): 36,344 0

GFCA / PASS-THROUGH FROM ERC, INC (PS160029): 39,863 0

GFCA / PASS-THROUGH FROM GLOBAL CIRCUIT INNOVATIONS (16-AFSTTR-2710): 21,375 0

DEPARTMENT OF DEFENSE, DEPARTMENT OF THE ARMY, OFFICE OF THE CHIEF OF ENGINEERS

12.114 / COLLABORATIVE RESEARCH AND DEVELOPMENT -4,237 0GFEA -4,441 0

GFBA / PASS-THROUGH FROM TDA RESEARCH INC. (BE.1105.CU.14.02): 204 0

V-19

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.RM122-A / CATALYZING RAPID INFORMATION TRANSFER AMONG KEY STAKEHOLDERS ON PER- AND POLYFLUOROALKYL SUBSTANCES (PFASS) AT CONTAMINATED MILITARY SITES 14,863 0

GLAA / PASS-THROUGH FROM STATE OF OREGON SYSTEM OF HIGHER EDUCATION (RM122-A): 14,863 0

12.UTA15-000961 / BIOGEOCHEMICAL PROCESSES THAT CONTROL NATURAL ATTENUATION OF TRICHLOROETHYLENE IN LOW PERMEABILITY ZONES 4,261 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AUSTIN (UTA15-000961): 4,261 0

12.W912HQ-11-C-0052 / MURI: AN INTEGRATED MULTI-SCALE APPROACH FOR UNDERSTANDING ION TRANSPORT IN COMPLEX HETEROGENEOUS ORGANIC MATERIALS -17,889 0

GLAA -17,889 0

DEPARTMENT OF DEFENSE, DEPARTMENT OF THE NAVY, OFFICE OF THE CHIEF OF NAVAL RESEARCH

12.300 / BASIC AND APPLIED SCIENTIFIC RESEARCH 10,539,050 1,079,186GFBA 5,052,831 534,736

GFCA 71,735 0

GFEA 899,694 0

GGBA 2,164,411 469,697

GLAA 878,483 74,753

GSAA 135,476 0

GFBA / PASS-THROUGH FROM ATMOSPHERIC AND ENVIRONMENTAL (P1843-01): 69,799 0

GFBA / PASS-THROUGH FROM ATMOSPHERIC AND ENVIRONMENTAL (P1770-001): 40,369 0

GFBA / PASS-THROUGH FROM VANDERBILT UNIVERSITY (2664-013280): 3,717 0

GFBA / PASS-THROUGH FROM GLOBAL SCIENCE AND TECHNOLOGY (OCG15080139): 15,445 0


GFBA / PASS-THROUGH FROM BAE SYSTEMS (918657): 280,855 0

GFBA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (SP0028970-PROJ0010537): 103,827 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (16446): 104,896 0

GFBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (200716-364): 15,529 0

GFCA / PASS-THROUGH FROM TORCH TECHNOLOGIES, INC. (HQ0147-16-C-7611): 41,212 0

GFCA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (SUBAWARD NO. 200716-365): 21,447 0

GFEA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOGY (RG185-G1_AMD01): 29,174 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF KENTUCKY (3048111200-15-083): 42,475 0

GFEA / PASS-THROUGH FROM XDOT ENGINEERING AND ANALYSIS, LLC (2016-257): 47,484 0

GFEA / PASS-THROUGH FROM XDOT ENGINEERING AND ANALYSIS, LLC (PO# 2015-93): 57,072 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF SOUTHERN CALIFORNIA (10022364): 122,580 0

GGBA / PASS-THROUGH FROM HENRY M. JACKSON FOUNDATION (3062 PO852463): 155,672 0

GGBA / PASS-THROUGH FROM THE SCRIPPS RESEARCH INSTITUTE (78488520): 56,175 0

GGBA / PASS-THROUGH FROM PURDUE UNIVERSITY (SUBAWARD NUMBER 4104-78960): 10,746 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF OKLAHOMA (2011-21): 7,252 0

12.3GAHSS / REVIEW OF THIRD GENERATION ADVANCED HIGH STRENGTH STEEL PRODUCTION OPPORTUNITIES 77,869 0GLAA / PASS-THROUGH FROM LIFT (3GAHSS): 77,869 0

12.N39430-16-C-1861 / IN-DEPTH CHARACTERIZATION OF PER- AND POLYFLUOROALKYL SUBSTANCES (PFASS) OCCURRENCE, FATE, AND TRANSPORT AT AFFF-CONTAMINATED SITES 33,026 0

GLAA 33,026 0

DEPARTMENT OF DEFENSE, DEPT OF THE AIR FORCE

12.S-109-1D2-001 / DILATOMETRY FOR USAF 3,158 0GLAA / PASS-THROUGH FROM UES, INC (S-109-1D2-001): 3,158 0

12.RSC 16008 / IN-SITU BIAXIAL LOADING STUDIES OF DWELL FATIGUE CRACK INITIATION AND GROWTH IN TITANIUM ALLOYS 23,835 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF DAYTON RESEARCH INSTITUTE (RSC 16008): 23,835 0

12.FA9453-15-C-0066 / A TWO-TIERED APPROACH TO EVENT CALIBRATION ACROSS IRAN 88,348 3,872GLAA 88,348 3,872

12.FA8903-16-C-0019 / PERFLUOROCHEMICAL TREATMENT BY NANOFILTRATION PLUS SEQUENTIAL UV OXIDATIVE/REDUCTIVE TREATMENT OF REJECT WATER 130,169 12,267

GLAA 130,169 12,267

DEPARTMENT OF DEFENSE, NATIONAL SECURITY AGENCY

12.901 / MATHEMATICAL SCIENCES GRANTS PROGRAM 80,478 0GFBA 48,334 0

GGBA 32,144 0

12.905 / CYBERSECURITY CORE CURRICULUM 19,678 0GLAA 19,678 0

DEPARTMENT OF DEFENSE, OFFICE OF ECONOMIC ADJUSTMENT

12.617 / ECONOMIC ADJUSTMENT ASSISTANCE FOR STATE GOVERNMENTS 95,587 0GLAA / PASS-THROUGH FROM UNIVERSITY OF UTAH (ST1605-17-02): 95,587 0

DEPARTMENT OF DEFENSE, OFFICE OF THE SECRETARY OF DEFENSE

12.630 / BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING 706,987 0GFCA 348,331 0

GGBA 5,899 0

GFBA / PASS-THROUGH FROM QUANTUM RESEARCH INTERNATIONAL (QPO16-5296): 42,598 0



GFCA / PASS-THROUGH FROM GEORGE MASON UNIVERSITY (SUBAWARD NO. E203992-1): 31,912 0

GLAA / PASS-THROUGH FROM LIFT (SUB AWARD-0001): 59,463 0

12.632 / LEGACY RESOURCE MANAGEMENT PROGRAM 46,912 0GGBA 46,912 0

DEPARTMENT OF DEFENSE, U.S. ARMY MATERIEL COMMAND

12.431 / BASIC SCIENTIFIC RESEARCH 8,398,305 1,300,572GFBA 5,836,147 947,071

GGBA 789,769 157,995

GLAA 484,745 195,506


GFBA / PASS-THROUGH FROM MASSACHUSETTS INSTITUTE OF TEC (5710003051): -521 0

GFBA / PASS-THROUGH FROM YALE UNIVERSITY (C13J11495(J00210)): 310,912 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS (078449-15676): 97,034 0

GFBA / PASS-THROUGH FROM VIRGINIA TECH UNIVERSITY (450373-19557): 125,648 0

GFBA / PASS-THROUGH FROM NORTH CAROLINA STATE UNIVERSIT (2015-3221-01): 80,652 0

GFCA / PASS-THROUGH FROM ACADEMY OF APPLIED SCIENCES (SG-16-076/SG-16-077): 2,800 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2003371124): 4,581 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF NEW MEXICO (707617-87A5): 51,145 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA - IRVINE (2017-3397): 37,067 0

GLAA / PASS-THROUGH FROM MASSACHUSETTS INSTITUTE OF TECHNOLOGY (5710003684): 9,365 0

GLAA / PASS-THROUGH FROM STANFORD UNIVERSITY (61074264-119754): 172,969 0

12.085001.026.0229.2015.06 / MULTI-AXIAL MICROMECHANICS AND GRAIN ORIENTATION MAPPING OF METAL ALLOYS -3,672 0GLAA / PASS-THROUGH FROM SURVICE ENGINEERING COMPANY, LLC (085001.026.0229.2015.06): -3,672 0

V-20

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.095001.001.0229.2016.06 / MULTI-AXIAL MICROMECHANICS AND GRAIN ORIENTATION MAPPING OF METAL ALLOYS 121,771 0GLAA / PASS-THROUGH FROM SURVICE ENGINEERING COMPANY, LLC (095001.001.0229.2016.06): 121,771 0

DEPARTMENT OF DEFENSE, U.S. ARMY MEDICAL COMMAND

12.420 / MILITARY MEDICAL RESEARCH AND DEVELOPMENT 8,732,297 1,596,127GFBA 633,899 16,949

GFCA -1,495 0

GFEA 7,190,066 1,579,178

GGBA 302,012 0

GFBA / PASS-THROUGH FROM BOSTON UNIVERSITY (4500001399): -6,920 0

GFEA / PASS-THROUGH FROM AMERICAN BURN ASSOCIATION (W8IXWH-09-2-0194): 258 0

GFEA / PASS-THROUGH FROM FLASHBACK TECHNOLOGIES LLC (CF-146): 51,528 0

GFEA / PASS-THROUGH FROM FLASHBACK TECHNOLOGIES LLC (W81XWH-11-2-0091): -36 0

GFEA / PASS-THROUGH FROM FLASHBACK TECHNOLOGIES LLC (W81XWH-12-2-0112): -232 0

GFEA / PASS-THROUGH FROM FRED HUTCHINSON CANCER RESEARCH CENTER (0000839338_AMD01): 28,544 0

GFEA / PASS-THROUGH FROM GENEVA FOUNDATION (S-1276-01_AMD01): 76,473 0

GFEA / PASS-THROUGH FROM GENEVA FOUNDATION (S-1277-01): 31,427 0

GFEA / PASS-THROUGH FROM GEORGE MASON UNIVERSITY (W81XWH-10-2-0113): 0 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (AWD-154181): 77,997 0

GFEA / PASS-THROUGH FROM LOVELACE RESPIRATORY RESEARCH INSTITUTE (JK121533): 200 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1006775_UCDENVER): 12,710 0

GFEA / PASS-THROUGH FROM SMART INFORMATION FLOW TECHNOLOGIES (R3E-UCD-01): -7,051 0

GFEA / PASS-THROUGH FROM STRATATECH CORP (AWD-121102): 13,981 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10032338): -28,823 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10032338_AMD02): 74,365 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFUHS 441033 CTA-03_AMD01): 158,032 0

GGBA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1008990_CSU): 28,301 0

GGBA / PASS-THROUGH FROM ALLINA HEALTH SYSTEM (CSU-001): 7,403 0

GLAA / PASS-THROUGH FROM REGIS UNIVERSITY (W81XWH-15-1-0518): 89,658 0

12.AE-5-51523 / AMENDMENT - METABOLIC STRATEGY FOR FA... 4,478 0GGBA / PASS-THROUGH FROM OKLAHOMA STATE UNIVERSITY (AE-5-51523): 4,478 0

DEPARTMENT OF DEFENSE, UNIFORMED SERVICES UNIVERSITY OF THE HEALTH SCIENCES

12.750 / UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS 186,190 0GFCA / PASS-THROUGH FROM GENEVA FOUNDATION (S-1392-02): 7,216 0

GFEA / PASS-THROUGH FROM GENEVA FOUNDATION (S-10226-3): 26,884 0

GFEA / PASS-THROUGH FROM HENRY M. JACKSON FOUNDATION (HT9404-12-1-TS06): -1,055 0

GFEA / PASS-THROUGH FROM HENRY M. JACKSON FOUNDATION (SUB#2935_MOD02): 78,167 0

GGBA / PASS-THROUGH FROM HENRY M. JACKSON FOUNDATION (3325): 74,978 0

DEPARTMENT OF EDUCATION

84.OCG5714B / DEPARTMENT OF EDUCATION RESEARCH AND DEVELOPMENT PROGRAMS 21,892 0GFBA / PASS-THROUGH FROM BOULDER LANGUAGE TECHNOLOGIES (OCG5714B): 21,892 0

84.03-CO03 / PROGRAM INCOME FOR NATIONAL WRITING P... 14,594 0GGBA / PASS-THROUGH FROM NATIONAL WRITING PROJECT (03-CO03): 14,594 0

84.0152906 / HYDROTHERMAL PROCESSING OF BIOMASS: A... 4,140 0GGBA 4,140 0

84.338062 / BIOCHEMICAL PRODUCTION OF ISO-ALCOHOL... 189,882 0GGBA 189,882 0

DEPARTMENT OF EDUCATION, INSTITUTE OF EDUCATION SCIENCES

84.305 / EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION 1,533,887 661,663GFBA 1,309,186 661,663

GFEA -58 0

GKAA 170,219 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF HOUSTON (R-12-0097): 58,272 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF DENVER (SC36942A-01-00): -3,734 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT AUSTIN (UTA14-001219): 2 0

84.324 / RESEARCH IN SPECIAL EDUCATION 845,684 0GKAA 415,464 0

GFBA / PASS-THROUGH FROM GEORGIA STATE UNIVERSITY (SP00010919-03): 402,890 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NEVADA, RENO (UNR-12-81_AMD11): 27,330 0

DEPARTMENT OF EDUCATION, OFFICE OF ELEMENTARY AND SECONDARY EDUCATION

84.365 / ENGLISH LANGUAGE ACQUISITION STATE GRANTS 1,137,909 0GFBA 1,137,909 0

84.141 / MIGRANT EDUCATION_HIGH SCHOOL EQUIVALENCY PROGRAM 468,903 0GFBA 468,903 0

84.149 / MIGRANT EDUCATION_COLLEGE ASSISTANCE MIGRANT PROGRAM 375,737 0GFBA 375,737 0

DEPARTMENT OF EDUCATION, OFFICE OF POSTSECONDARY EDUCATION

84.334 / GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS 181,664 0GKAA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA, GREENSBORO (20130310): 139,171 0

GKAA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA, GREENSBORO (20140477): 42,493 0

84.022 / OVERSEAS PROGRAMS - DOCTORAL DISSERTATION RESEARCH ABROAD 30,622 0GFBA 30,622 0

84.200 / GRADUATE ASSISTANCE IN AREAS OF NATIONAL NEED 876,103 0GFBA 740,921 0

GGBA 135,182 0

84.031 / HIGHER EDUCATION_INSTITUTIONAL AID 2,265,082 296,448GYAA 1,988,170 296,448

GYAA / PASS-THROUGH FROM UNIVERSITY OF NEW MEXICO (008100-87W4): 276,912 0

84.407 / TRANSITION PROGRAMS FOR STUDENTS WITH INTELLECTUAL DISABILITIES INTO HIGHER EDUCATION 425,534 4,637GGBA 425,534 4,637

DEPARTMENT OF EDUCATION, OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES

84.326 / SPECIAL EDUCATION_TECHNICAL ASSISTANCE AND DISSEMINATION TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES 535,547 0

GFBA 192,033 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5039300_AMD04): 343,514 0

84.325 / SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES 584 0

GFBA 584 0

84.133 / NATIONAL INSTITUTE ON DISABILITY AND REHABILITATION RESEARCH 135,876 -4,634GFEA -22,522 -12,634

GFBA / PASS-THROUGH FROM GALLAUDET UNIVERSITY (23622): 158,398 8,000

84.235 / REHABILITATION SERVICES DEMONSTRATION AND TRAINING PROGRAMS 20,073 0GKAA / PASS-THROUGH FROM MEETING THE CHALLENGE INC. (22414): 20,073 0

V-21

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF ENERGY

81.64432 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 197,503 0GFBA 197,503 0

81.049 / OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM 16,758,279 1,036,163GFBA 9,748,557 450,872

GGBA 5,040,844 585,291

GLAA 1,015,069 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (10551-A87): 5,369 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10030473-S1): 4,701 0

GFBA / PASS-THROUGH FROM RENSSELAER POLYTECHNIC INSTITU (A12351): 27,159 0

GFBA / PASS-THROUGH FROM WAYNE STATE UNIVERSITY (WSU14138): 209,230 0

GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (UGA-0-41026-77): 74,286 0

GFBA / PASS-THROUGH FROM MASSACHUSETTS INSTITUTE OF TEC (5710003899): -298 0

GFBA / PASS-THROUGH FROM LODESTAR RESEARCH CORPORATION (OCG6293B): 105,641 0

GFBA / PASS-THROUGH FROM PACIFIC NORTHWEST NATIONAL LAB (PO-323896): 24,716 0

GFBA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORI (411323 / 1332622): 24,429 0


GFBA / PASS-THROUGH FROM CORNELL UNIVERSITY (79685-10803): 20,573 0

GFBA / PASS-THROUGH FROM BERKELEY NATIONAL LABORATORY (7329549): 10,946 0

GFBA / PASS-THROUGH FROM ANASYS INSTRUMENTS (OCG6406B): 29,988 0

GFBA / PASS-THROUGH FROM NCO TECHNOLOGIES (OCG6419B): 3,648 0


GGBA / PASS-THROUGH FROM STONY BROOK UNIVERSITY (63761): 321 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, RIVERSIDE (S-000684): 142,975 0

GLAA / PASS-THROUGH FROM ITN ENERGY SYSTEMS, INC. (TF81 PLAS MIM): -564 0

GLAA / PASS-THROUGH FROM STANFORD UNIVERSITY (61053108-118525): 5,166 0

GLAA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (SP00225434-PROJ0011187): 75,628 0

81.086 / CONSERVATION RESEARCH AND DEVELOPMENT 920,861 382,843GFBA 792,669 382,843

GLAA 128,192 0

81.087 / RENEWABLE ENERGY RESEARCH AND DEVELOPMENT 4,123,917 2,094,067GFBA 623,212 0

GGBA 165,735 22,483

GLAA 2,822,033 2,071,584

GFBA / PASS-THROUGH FROM VAISALA, INC. (DOE-WFIP2-CU-001): 100,179 0


GGBA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (14-371): 37,249 0

GGBA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (SUBAWARD NO. 17-087): 122,282 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS AT CHICAGO (CSM 17-0041): 57,949 0

GLAA / PASS-THROUGH FROM STANFORD UNIVERSITY (010628170): 55,523 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN - MADISON (642K460): 95,003 0

81.089 / FOSSIL ENERGY RESEARCH AND DEVELOPMENT 2,494,964 107,132GFBA 903,537 47,750

GGBA 530,087 45,355

GLAA 914,844 14,027

GFBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5004-UC-DOE-3590): 146,496 0

81.117 / ENERGY EFFICIENCY AND RENEWABLE ENERGY INFORMATION DISSEMINATION, OUTREACH, TRAINING AND TECHNICAL ANALYSIS/ASSISTANCE 17,089 0

GGBA 17,089 0

81.121 / NUCLEAR ENERGY RESEARCH, DEVELOPMENT AND DEMONSTRATION 2,650,379 311,855GFBA 321,560 0

GLAA 2,112,083 311,855

GFBA / PASS-THROUGH FROM UNIVERSITY OF IDAHO (ICK222 SB 001 / PO#): 67,956 0

GGBA / PASS-THROUGH FROM THE OHIO STATE UNIVERSITY (60054137): 27,745 0

GLAA / PASS-THROUGH FROM WASHINGTON STATE UNIVERSITY (DE-NE0008582): 94,182 0

GSAA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN MADISON (723K155): 26,853 0

81.135 / ADVANCED RESEARCH PROJECTS AGENCY - ENERGY 9,842,452 1,693,647GFBA 4,960,080 836,442

GGBA 2,853,435 757,939

GLAA 955,409 99,266

GFBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (13010701): 69,626 0

GFBA / PASS-THROUGH FROM SOLID POWER, LLC (DE AR0000399): 20,487 0

GFBA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (15-622): 60,619 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GG11916 151521): 162,388 0

GFBA / PASS-THROUGH FROM IOWA STATE UNIVERSITY (401-20-06A): 135,894 0

GFBA / PASS-THROUGH FROM AMERICAN MANUFACTURING (DE-AR0000777): 4,820 0

GFCA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (SUBAWARD 13010702): 237,010 0

GGBA / PASS-THROUGH FROM LI-COR BIOSCIENCES (1128-1509): 86,829 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (TBD): 174,136 0

GLAA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (17-148): 9,601 0

GLAA / PASS-THROUGH FROM ITN ENERGY SYSTEMS, INC. (DE-AR0000019): 48 0

GLAA / PASS-THROUGH FROM FUELCELL ENERGY, INC. (DE-AR0000808): 23,623 0

81.NFA-1-40652-01 / NF / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 5,812 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (NFA-1-40652-01 / NF): 5,812 0

81.UGA-0-41026-27 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS -7,507 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (UGA-0-41026-27): -7,507 0

81.SA-DE-FG02-07ER64457 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 17,974 0GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, MERC (SA-DE-FG02-07ER64457): 17,974 0

81.UGA-0-41026-30 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 905 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (UGA-0-41026-30): 905 0

81.UGA-0-41026-42 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 36,494 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (UGA-0-41026-42): 36,494 0

81.1265899 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 326 0GFBA / PASS-THROUGH FROM SANDIA NATIONAL LABORATORIES (1265899): 326 0



81.XGB-3-23012-01 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 46,746 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (XGB-3-23012-01): 46,746 0

81.A13-0708-S002 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 86,672 0GFBA / PASS-THROUGH FROM UNIVERSITY OF TENNESSEE (A13-0708-S002): 86,672 0

81.UGA-0-41026-55 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS -686 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (UGA-0-41026-55): -686 0

V-22

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO




81.233655 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS -920 0GFBA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORI (233655): -920 0


81.17900 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 38,000 0GFBA / PASS-THROUGH FROM KRELL INSTITUTE (17900): 38,000 0





81.7094866 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 139,205 0GFBA / PASS-THROUGH FROM BERKELEY NATIONAL LABORATORY (7094866): 139,205 0

81.124 / PREDICTIVE SCIENCE ACADEMIC ALLIANCE PROGRAM 263,004 0GFBA / PASS-THROUGH FROM TEXAS A&M UNIVERSITY (02-S140240): 181,818 0

GFBA / PASS-THROUGH FROM STANFORD UNIVERSITY (60548661-107908): 81,186 0


81.1479598 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 2,697 0GFBA / PASS-THROUGH FROM SANDIA NATIONAL LABORATORIES (1479598): 2,697 0



81.123 / NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM 5,926 0GFBA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORI (290748 / 133262): 5,926 0

81.UGA-0-41026-72 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS -6 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (UGA-0-41026-72): -6 0

81.18807 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 3,274 0GFBA / PASS-THROUGH FROM KRELL INSTITUTE (18807): 3,274 0


81.230859 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 2,332 0GFBA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORI (230859): 2,332 0

81.PO 4000136665 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 27,661 17,962GFBA / PASS-THROUGH FROM BATTELLE OAK RIDGE NATIONAL LA (PO 4000136665): 27,661 17,962



81.PO 1545533 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 62,515 0GFBA / PASS-THROUGH FROM SANDIA NATIONAL LABORATORIES (PO 1545533): 62,515 0


81.5F-31261 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 58,858 0GFBA / PASS-THROUGH FROM ARGONNE NATIONAL LABORATORY - (5F-31261): 58,858 0

81.1525527 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 10,046 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1525527): 10,046 0

81.5F-31321 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS -3,000 0GFBA / PASS-THROUGH FROM ARGONNE NATIONAL LABORATORY - (5F-31321): -3,000 0

81.ARI 10978-4 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 59,395 0GFBA / PASS-THROUGH FROM AERODYNE RESEARCH, INC. (ARI 10978-4): 59,395 0

81.401002626 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 55,767 0GFBA / PASS-THROUGH FROM GE GLOBAL RESEARCH (401002626): 55,767 0

81.331689 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 33,650 7,986GFBA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORI (331689): 33,650 7,986

81.ARI 10978-3 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 168,553 0GFBA / PASS-THROUGH FROM AERODYNE RESEARCH, INC. (ARI 10978-3): 168,553 0


81.PO 1441504 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 2,310 0GFBA / PASS-THROUGH FROM SANDIA NATIONAL LABORATORIES (PO 1441504): 2,310 0



81.625554 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 7,430 0GFBA / PASS-THROUGH FROM FERMI NATIONAL ACCELERATOR LAB (625554): 7,430 0


81.275880 Rev 1 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 21,016 0GFBA / PASS-THROUGH FROM BATTELLE MEMORIAL INSTITUTE (275880 REV 1): 21,016 0








81.618186 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 47,531 0GFBA / PASS-THROUGH FROM FERMI NATIONAL ACCELERATOR LAB (618186): 47,531 0

V-23

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO




81.W-0529-16 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 116,130 0GFBA / PASS-THROUGH FROM REDWAVE ENERGY (W-0529-16): 116,130 0

81.OCG6313B / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 297,604 0GFBA / PASS-THROUGH FROM REDWAVE ENERGY (OCG6313B): 297,604 0

81.PO 584684 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 114,441 0GFBA / PASS-THROUGH FROM FERMI NATIONAL ACCELERATOR LAB (PO 584684): 114,441 0


81.129 / ENERGY EFFICIENCY AND RENEWABLE ENERGY TECHNOLOGY DEPLOYMENT, DEMONSTRATION AND COMMERCIALIZATION 22,781 0



81.327038 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 27,578 0GFBA / PASS-THROUGH FROM PACIFIC NORTHWEST NATIONAL LAB (327038): 27,578 0



81.OCG6373B / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 3,795 0GFBA / PASS-THROUGH FROM KRELL INSTITUTE (OCG6373B): 3,795 0


81.329695 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 14,467 0GFBA / PASS-THROUGH FROM BATTELLE MEMORIAL INST PACIFIC (329695): 14,467 0

81.XEJ-7-62609-01 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 8,706 0GFBA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABO (XEJ-7-62609-01): 8,706 0



81.S015423-F / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 97,185 0GFBA / PASS-THROUGH FROM PRINCETON UNIVERSITY (S015423-F): 97,185 0





81.304025 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 4,628 0GFBA / PASS-THROUGH FROM BATTELLE MEMORIAL INST PACIFIC (304025): 4,628 0



81.171259 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 65,512 0GFBA / PASS-THROUGH FROM SLAC NATIONAL ACCELERATOR LABO (171259): 65,512 0

81.B621702 / DEPARTMENT OF ENERGY RESEARCH AND DEVELOPMENT PROGRAMS 4,253 0GFBA / PASS-THROUGH FROM LAWRENCE LIVERMORE NATIONAL LA (B621702): 4,253 0



81.No. B619563 / SUB RECIP RESEARCH (DEPARTMENT OF ENERGY IS WHERE THE FUNDS ORIGINATED FROM.) 13,090 0GFCA / PASS-THROUGH FROM LAWRENCE LIVERMORE NATIONAL LABORATORY (NO. B619563): 13,090 0

81.SUB. NO.4000135175 / SUB RECIP RESEARCH (DEPARTMENT OF ENERGY IS WHERE THE FUNDS ORIGINATED FROM.) 168,179 0GFCA / PASS-THROUGH FROM BATTELLE OAK RIDGE NATIONAL LAB (SUB. NO.4000135175): 168,179 0

81.108 / EPIDEMIOLOGY AND OTHER HEALTH STUDIES FINANCIAL ASSISTANCE PROGRAM 225,781 0GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (NJH 22085407): -5,022 0

GFEA / PASS-THROUGH FROM OAK RIDGE ASSOCIATED UNIVERSITIES (PO#600866_MOD12): 230,803 0

81.1439268 / CLOUDSAT DPC (CIRA) 1,242,601 0GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1439268): 1,242,601 0

81.1439268 / CLOUDSAT SCIENCE 489,604 178,889GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1439268): 489,604 178,889

81.167138 Task Order No. 02 / LASER-GENERATED UHED PLASMA 146,847 0GGBA / PASS-THROUGH FROM NATIONAL SECURITY TECHNOLOGIES, LLC (167138 TASK ORDER NO. 02): 146,847 0

81.167138 Task Order No. 03 / NSTEC: LASER-GENERATED UHED PLASMA 112,240 0GGBA / PASS-THROUGH FROM NATIONAL SECURITY TECHNOLOGIES, LLC (167138 TASK ORDER NO. 03): 112,240 0

81.257753 / CONTRIBUTIONS TO THE DEVELOPMENT OF L... 495,473 0GGBA / PASS-THROUGH FROM ASSOC. UNIVERSITIES, INC.-BROOKHAVEN LAB (257753): 495,473 0

81.307504 / CARBON MONITORING OF AGRICULTURAL LAN... 51,655 0GGBA / PASS-THROUGH FROM BATTELLE MEMORIAL INSTITUTE (307504): 51,655 0

81.Contract Number 15-11 / INTERMOUNTAIN WEST DATA WAREHOUSE DEV... 74,033 0GGBA / PASS-THROUGH FROM WESTERN STATES AIR RESOURCES COUNCIL (CONTRACT NUMBER 15-11): 74,033 0

81.Task Order Number 2 / HIGH POWER DIODE-PUMPED LASER AMPLIFI... 26,130 0GGBA / PASS-THROUGH FROM XUV LASERS, INC. (TASK ORDER NUMBER 2): 26,130 0

81.Task Order Number 3 / HIGH POWER DIODE-PUMPED LASER AMPLIFI... 88,028 0GGBA / PASS-THROUGH FROM XUV LASERS, INC. (TASK ORDER NUMBER 3): 88,028 0

81.00120133 / 11-2031: MULTISCALE MODELING AND UNCE... 28,836 0GGBA 28,836 0

81.0152906 / REAL TIME POWER SYSTEMS MODELING AND ... 44,025 0GGBA 44,025 0

81.4000108022 / RESOURCE MANAGEMENT MODELS AND METHOD... 28,930 0GGBA 28,930 0

81.4000127299 MOD 3 / BIOMASS STOVE CORROSION TESTING PROGRAM -24 0GGBA -24 0

81.4000137769 / CHEMICAL REACTIVITY OF SOLIDS: CHEMIC... 8,299 0GGBA 8,299 0

V-24

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



81.B604249 / EXTREME RESILIENT DISCRETIZATIONS 2,328 0GGBA 2,328 0

81.B606612 / THERMAL MANAGEMENT OF HIGH HEAT FLUX ... 54,917 0GGBA 54,917 0

81.B614354 / ACCELERATED CLIMATE MODELING FOR ENERGY 145,032 0GGBA 145,032 0

81.Contract Number 253609 / HYDROTHERMAL PROCESSING OF BIOMASS 7,549 0GGBA 7,549 0

81.DE-EE0007365 / NOVEL APPROACH TO FRONT-CONTACT PASSI... 104,422 0GGBA 104,422 0

81.PO 621138 / LLRF AND ELECTRON GUN RESONANCE CONTR... 19,423 0GGBA 19,423 0

81.UGA-0-41027-10 / ENABLING THE CIGS PV TECHNOLOGY 35,274 0GGBA 35,274 0

81.UGA-0-41027-11 / ANALYSIS OF SOLAR FORECAST ERROR -20,000 0GGBA -20,000 0

81.UGA-0-41027-17 Task # ER46T001 / THE SCIENCE AND APPLICATION OF MOLECU... 3,000 0GGBA 3,000 0

81.UGA-0-41027-18 / APPROACHING THE SQ LIMIT WITH CDTE 89,750 0GGBA 89,750 0

81.UGA04102723 / AN ADVANCED METHODOLOGY FOR INCREASIN... 28,058 0GGBA 28,058 0

81.UGA-0-41027-26 Task WFJJ.1097 / HOME BATTERY SYSTEM - CONTROLS AND US... 80,275 0GGBA 80,275 0

81.UGA-0-41027-27 Task ST6S0210 / OPPORTUNISTIC HYBRID COMMUNICATIONS S... 89,331 0GGBA 89,331 0

81.MCB-1330019 / DURAMAT PROGRAM DEVELOPMENT FOR IMPRO... 4,154 0GGBA 4,154 0

81.UGA-0-41027-31, ST6P.3311 / ECONOMIC EXPERTISE TO SUPPORT DEVELOP... 9,641 0GGBA 9,641 0

81.Agmt # UGA-0-41027-28 Task Number AM058000 / ORGANIC PHOTOVOLTAIC MATERIALS AND DE... 24,153 0GGBA 24,153 0

81.UGA-0-41027-30 / PARTICIPATION IN THE ARM CAMPAIGN AER... 60,903 0GGBA 60,903 0

81.B616208 / THERMAL MANAGEMENT OF HIGH HEAT FLUX ... 3,080 0GGBA 3,080 0

81.SubContract # B623711 / BET-HEDGING IN PATHOGENS: TARGETING B... 28,887 0GGBA 28,887 0

81.416180 / ATS SUSTAINABILITY ASSESSMENT 54,695 0GGBA 54,695 0

81.Standard PO # 1695812 / LASER PLASMA FORMATION FOR HIGH VOLTA... 20,786 0GGBA 20,786 0

81.Standard PO #1713897 / SANDIA BIOENERGY ANALYSIS SUPPORT 5,452 0GGBA 5,452 0

81.PO Number 1783084 / LASER PLASMA FORMATION FOR HIGH VOLTA... 1,287 0GGBA 1,287 0

81.PO# 1772723 / DESIGN OF A MW-CLASS COMPACT SRF ACCE... 15,000 0GGBA 15,000 0

81.PO #629352 / RFQ WATER SYSTEM ACTIVITIES FOR FERMI... 33,195 0GGBA 33,195 0

81.PO #631309 / REAL TIME POWER SYSTEMS MODELING AND ... 16,680 0GGBA 16,680 0

81.112 / STEWARDSHIP SCIENCE GRANT PROGRAM 145,601 45,843GLAA 116,974 45,843

GLAA / PASS-THROUGH FROM RUTGERS UNIVERSITY (S1928953-436005-10361): 28,627 0

81.113 / DEFENSE NUCLEAR NONPROLIFERATION RESEARCH 120,433 0GLAA 120,433 0

81.139 / ENVIRONMENTAL MANAGEMENT R&D AND VALIDATION TESTING ON HIGH EFFICIENCY PARTICULATE AIR (HEPA) FILTERS 395,300 0

GLAA 395,300 0

81.NO. SC-13-391-801.001 / FA 8.1.1-CRITICAL MATERIALS INSTITUTE: HUB MANAGEMENT 195,483 0GLAA / PASS-THROUGH FROM AMES LABORATORY (NO. SC-13-391-801.001): 195,483 0

81.SC-13-391-EQUIP ONLY / CRITICAL MATERIALS INSTITUTE: ACCELERATING ENERGY INNOVATIONS 57,798 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-EQUIP ONLY): 57,798 0

81.SC-13-391-403.001 / FA 4.3.1-CRITICAL MATERIALS INSTITUTE: CRITICALITY & SUSTAINABILITY ASSESS 227,107 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-403.001): 227,107 0

81.SC-13-391-403.002 / FA 4.3.2-CRITICAL MATERIALS INSTITUTE:ECON ANALYSIS OF MCI & GIBL MATL 133,002 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-403.002): 133,002 0

81.SC-13-391-101.001 / FA 1.1.1-CRITICAL MATERIALS INSTITUTE: ADVANCED BENEFICATION TECHNIQUES 473,269 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-101.001): 473,269 0

81.SC-13-391-102.002 / FA 1.2.2-CRITICAL MATERIALS INSTITUTE: CONVERSION TO METAL, ALLOYS & MATLS 292,046 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-102.002): 292,046 0

81.SC-13-391-301.003 / FA 3.1.5-CRITICAL MATERIALS INSTITUTE: TRANS REUSE & RECYCLE OF REM 113,400 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-301.003): 113,400 0

81.SC-13-391-301.001 / FA 3.1.1-CRITICAL MATERIALS INSTITUTE:RECOV OF REM FROM PHOSPHOR DUSTS 12,783 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-301.001): 12,783 0

81.SC-13-391-301.004 / FA 3.1.4-CRITICAL MATERIALS INSTITUTE: BENE OF PHOTO FUNCTIONAL COATINGS 113,273 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-301.004): 113,273 0

81.SC-13-391-402.001 / CRITICAL MATERIALS INSTITUTE: ACCELERATING ENERGY INNOVATIONS 0 0GLAA / PASS-THROUGH FROM AMES LABORATORY (SC-13-391-402.001): 0 0

81.NO. SC-13-39-802.001 / CRITICAL MATERIALS INSTITUTE: ACCELERATING ENERGY INNOVATIONS 125,233 0GLAA / PASS-THROUGH FROM AMES LABORATORY (NO. SC-13-39-802.001): 125,233 0

81.5F-30542 / IDEAS: INTEROPERABLE DESIGN OF EXTREME-SCALE APPLICATION SOFTWARE (IDEAS) 245,798 18,097GLAA / PASS-THROUGH FROM ARGONNE NATIONAL LABORATORY (5F-30542): 245,798 18,097

81.171979 / DEVELOPMENT OF A NEW APPROACH FOR PIE AT INL 18,314 0GLAA / PASS-THROUGH FROM BATTELLE ENERGY ALLIANCE, LLC (171979): 18,314 0

81.4-10114-10 / ENERGY MATERIALS MADE IN EXTREME ENVIRONMENTS 158,206 0GLAA / PASS-THROUGH FROM CARNEGIE INSTITUTION OF WASHINGTON (4-10114-10): 158,206 0

V-25

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



81.N000211140 / ADDITIVE MANUFACTURING OF CERAMICS 7,406 0GLAA / PASS-THROUGH FROM HONEYWELL FEDERAL MANUFACTURING & TECHNOLOGIES (N000211140): 7,406 0

81.00110265 / FUNDAMENTAL INVESTIGATIONS IN PHASE BEHAVIOR OF U-MO-M AND U-PSEUDO BINARY ALLOYS 53,584 0GLAA / PASS-THROUGH FROM IDAHO NATIONAL LABORATORY (00110265): 53,584 0

81.00128018 / ATOMIC ORDERING IN ALLOY 690 AND ITS EFFECT ON LONG-TERM STRUCTURAL STABILITY AND STRESS CORROSION CRACKING SUSCEPTIBILITY -7,230 0

GLAA / PASS-THROUGH FROM IDAHO NATIONAL LABORATORY (00128018): -7,230 0

81.0162949 / REDUCING ACTINIDE PRODUCTION USING INERT MATRIX FUELS -3,406 0GLAA / PASS-THROUGH FROM IDAHO NATIONAL LABORATORY (0162949): -3,406 0

81.CSM 11257 / DIRECT DIODE PUMPED 100-200KHZ (200W) TI:SAPPHIRE ULTRAFAST LASER SYSTEM FOR COMPACT, COSTEFFECTIVE EUV GENERATION 2,007 0

GLAA / PASS-THROUGH FROM KAPTEYN-MURNANE LABORATORIES INC. (CSM 11257): 2,007 0

81.PO 114158 / CHARACTERIZATION OF SUBMERGED ARC WELDED LOW-ALLOY STEEL IN THE STRESS-RELIEVED CONDITION 96,116 0GLAA / PASS-THROUGH FROM KNOLLS ATOMIC POWER LABORATORY KAPL, INC. (PO 114158): 96,116 0

81.PO#6980783 / COUPLING OF PARFLOW AND CRUNCHFLOW FOR HIGH RESOLUTION REACTIVE TRANSPORT MODELING OFVARIABLY SATURATED FLOW 228,700 0

GLAA / PASS-THROUGH FROM LAWRENCE BERKELEY NATIONAL LABORATORY (PO#6980783): 228,700 0

81.B613238 / IMPACTS OF REGIONAL CLIMATE CHANGE OF WATER RESOURCES TO THE PROVIDENCE CREEK ALPINEWATERSHED IN THE SIERRA NEVA 63,075 0

GLAA / PASS-THROUGH FROM LAWRENCE LIVERMORE NATIONAL LABORATORY (B613238): 63,075 0

81.B615699 / COLORADO SCHOOL OF MINES SUPPORT FOR THE NIFFTE TIME PROJECTION CHAMBER PROJECT 73,321 0GLAA / PASS-THROUGH FROM LAWRENCE LIVERMORE NATIONAL LABORATORY (B615699): 73,321 0

81.NO. B619900 / VALUE OF INFORMATION COMPARISON FOR DAS & TRADITIONAL SEISMIC DATA FROM BRADYSGEOTHERMAL FIELD 49,671 0

GLAA / PASS-THROUGH FROM LAWRENCE LIVERMORE NATIONAL LABORATORY (NO. B619900): 49,671 0

81.79589-001-10 / RESEARCH AND DEVELOPMENT FOR CARBON SEQUESTRATION-LABORATORY STUDIES IN COLUMNS AND TANKS -5 0

GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (79589-001-10): -5 0

81.PROPOSAL NO. 10263 / FELLOWSHIP FOR COLLABORATIVE RESEARCH MEMBERSHIP FOR CENTER FOR INTEGRATIVEMATERIALS JOINING SCIENCE FOR ENERGY APPLICATIONS 160,170 0

GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (PROPOSAL NO. 10263): 160,170 0

81.PO# 224793 / NANOSCALE STABLE PRECIPITATION-STRENGTHENED STEELS FOR NUCLEAR REACTOR APPLICATIONS -1,399 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (PO# 224793): -1,399 0

81.PROPOSAL #15-0135 / CENTER FOR ADVANCED NON- FERROUS STRUCTURAL ALLOYS 115,963 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (PROPOSAL #15-0135): 115,963 0

81.340519 / 153389 / SUPPLEMENT TO PROJECT 400125 20,361 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (340519 / 153389): 20,361 0

81.385444 / COMPUTATIONAL ESD STUDY 294,636 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (385444): 294,636 0

81.394916 / STEEL ALLOY MICRO STRUCTURE DEVELOPMENT 49,083 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (394916): 49,083 0

81.403275 / ADVANCED CHARACTERIZATION OF SOLIDIFICATION MICRO STRUCTURES 71,918 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (403275): 71,918 0

81.PRO144-1 / ULTRAHIGH EFFICIENCY PHOTOVOLTAICS AT ULTRALOW COSTS 19,400 0GLAA / PASS-THROUGH FROM MICROLINK DEVICES, INC. (PRO144-1): 19,400 0

81.ZGB-0-40647-01 / THE EFFECT OF SYSTEM CONTAMINANTS ON FUEL CELL PERFORMANCE AND DURABILITY -1,128 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (ZGB-0-40647-01): -1,128 0

81. GREG BOGIN / DR. GREGORY BOGIN-INDIVIDUAL JOINT APPOINTMENT AGREEMENT 42,368 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY ( GREG BOGIN): 42,368 0

81.UGA-0-41025-27 / INVESTIGATION OF THE STRUCTURE AND THE ELECTRICAL PROPERTIES OF GRAIN BOUNDARIES INCDTE SOLAR CELLS -934 0

GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-27): -934 0

81.UGA-0-41025-34 / FLUIDIZED BED REACTOR DESIGN FOR BIOMASS PYROLYSIS WTH THE AIM OF INTEGRATION INTOPLANT SIMULATIONS USED FOR TECHNO-ECONOMIC ANALYSIS -1,031 0

GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-34): -1,031 0

81.JOINT APPT: K JOHNSON / JOINT AGREEMENT WITH NREL CONTINUATION 76,645 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (JOINT APPT: K JOHNSON): 76,645 0

81.UGA-0-41025-44 / CONTROLLED FILM DELAMINATION AND WAFER REUSE FOR THIN FILM GAAS PHOTOVOLTAICS 0 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-44): 0 0

81.UGA-0-41025-50 / STRUCTURED CATALYSTS FOR DEOXYGENATION OF PYROLYSIS VAPORS AND LIGNIN -29 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-50): -29 0

81.UGA-0-41025-48 / SOLAR ENERGY RESEARCH INSTITUTE FOR INDIA AND THE UNITED STATES (SERIIUS) 232,234 200,210GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-48): 232,234 200,210

81.UGA-0-41025-60 / HIGH TEMPERATURE ROLL TO ROLL CDTE SUPERSTRATE DEVICES USING FLEXIBLE GLASS -345 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-60): -345 0

81.UGA-0-41025-65 / APPROACHING THE SHOCKLEY-QUUESSER LIMIT WITH EPITAXIAL CDTE 63,551 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-65): 63,551 0

81.UGA-0-41025-073 / ERIC + VLADAN: "NEXT-GENERATION THERMOELECTRIC MATERIALS FOR DIRECT SOLAR POWERCONVERSION" VLADAN: "HETEROINTERFACES LDRD" 59,969 0

GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-073): 59,969 0

81.UGA-0-41025-75 / INVESTIGATION OF THE STRUCTURAL, CHEMICAL AND ELECTRICAL PROPERTIES OF GRAINBOUNDARIES IN CIGS SOLAR CELLS 25,382 0


81.UGA-0-41025-77 / RAPID DEVELOPMENT OF CHALCOGENIDE THIN FILM SOLAR CELLS 47,500 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-77): 47,500 0

81.UGA-0-41025-28 / TERNARY COPPER NITRIDE ABSORBERS -405 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-28): -405 0

81.UGA-0-41025-81 / CENTER FOR NEXT GENERATION OF MATERIALS BY DESIGN: INCORPORATING METASTABILITY 185,217 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-81): 185,217 0

81.UGA-0-41025-86 / NOVEL POLYMER ELECTROLYTE DEVELOPMENT AND IMPLEMENTATION IN FUEL CELLS 55,293 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-86): 55,293 0

81.UGA-0-41025-84 / ENERGY PROJECT PLANNING FOR LARGE-SCALE ENERGY PRODUCTION AT DEPARTMENT OF ENERGYSITES -770 0

GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-84): -770 0

V-26

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



81.UGA-0-41025-89 / IDENTIFICATION OF HALOTOLERANT ALGAE WITH EXEMPLARY BIOMASS PRODUCTIVITY METRICS 60,123 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-89): 60,123 0

81.UGA-0-41025-91 / THE ELECTRICAL, STRUCTURAL AND CHEMICAL PROPERTIES OF INTERFACES IN CIGS AND CZTSSOLAR CELLS 45,585 0


81.UGA-0-41025-90 / OPTIMIZED, LOW-COST, >30% EFFICIENT INGAASP/SI TANDEM SOLAR CELLS 49,639 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-90): 49,639 0

81.UGA-0-41025-92 / ADVANCED CONTACT AND PASSIVATION DEVELOPMENT FOR HIGH EFFICIENCY N-CZ SI SOLAR CELLSAT NREL 5,621 0


81.UGA-0-41025-87 / "HTM'S FOR PSC'S" AND :MOLECULAR INTERFACE MODIFIERS FOR PV AND SOLAR FUELS" -5,762 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-87): -5,762 0

81.UGA-0-41025-88 / HORIZONTAL GEOTHERMAL WELL COMPLETIONS 293 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-88): 293 0

81.UGA-0-41025-93 / DEVELOPMENT OF EARTH ABUNDANT THIN FILM SOLAR CELLS 43,731 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-93): 43,731 0

81.UGA-041025-80 / SELECTIVE AREA GROWTH OF III-V MATERIALS ON SI PATTERNED USING NANOIMPRINT LITHOGRAPHY 10,026 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-041025-80): 10,026 0

81.UGA-0-41025-95 / FUEL IGNITION KINETIC MECHANISM DEVELOPMENT USING THE IGNITION QUALITY TESTER 22,750 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-95): 22,750 0

81.UGA-0-41025-96 / CHARACTERIZATION AND TESTING OF PEM MEMBRANE ELECTRODE ASSEMBLIES 80,762 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-96): 80,762 0

81.UGA-0-41025-98 / STUDIES OF PV RELIABILITY 15,107 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-98): 15,107 0

81.UGA-0-41025-103 / ADVANCED PASSIVATED CONTACT DEVELOPMENT FOR HIGH-EFFICIENCY IBC SI SOLAR CELLS 109,011 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-103): 109,011 0

81.UGA-0-41025-99 / HIGH-EFFICIENCY, LOW-COST, ONE-SUN, III-V PHOTOVOLTAICS 66,140 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-99): 66,140 0

81.UGA-0-41025-100 / CATALYTIC UPGRADING OF BIOMASS TO PRODUCE CHEMICAL INTERMIDIATES FOR FUELS ANDPOLYMERS 47,966 0


81.UGA-0-41025-101 / UNDERSTANDING AND PREVENTION OF SOILING ON PV MODULES 182,760 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-101): 182,760 0

81.UGA-41025-106 / CHARACTERIZATION IN SUPPORT OF ANION EXCHANGE MEMBRANE DEVELOPMENT74,149 0

GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-41025-106): 74,149 0

81.UGA-0-41025-107 / SUNLAMP - CONCURRENT OPTIMIZATION OF COMPONENT COST AND EXPECTED O&M 85,357 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-107): 85,357 0

81.UGA-0-41025-104 / MEMBRANE DISTILLATION FOR DESALINATION OF IMPAIRED WATER USING GEOTHERMAL ENERGY 236,832 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-104): 236,832 0

81.UGA-0-41025-105 / ADVANCED CATALYST CHARACTERIZATION FOR BIOMASS-TO-FUELS CATALYSTS 3,623 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-105): 3,623 0

81.UGA-0-41025-102 / POLYCRYSTALLINE FILM DEVELOPMENT FOR PASSIVATED CONTACTS TO N-CZ SI SOLAR CELLS 62,150 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-102): 62,150 0

81.UGA-0-40125-108 / 2D MATERIALS FOR LOW COST EPITAXIAL GROWTH OF SINGLE SUN GAAS PV 30,078 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-40125-108): 30,078 0

81.UGA-0-41025-113 / ECONOMIC EXPERTISE TO SUPPORT DEVELOPMENT OF CEMAC BENCHMARK PROJECT 654 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-113): 654 0

81.UGA-0-41025-110 / EXTENDED SURFACE ELECTROCATALYST DEVELOPMENT 134,949 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-110): 134,949 0

81.UGA-0-41025-111 / LEWIS ACID CATALYSIS FOR BIOMASS TRANSFORMATIONS 23,940 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-111): 23,940 0

81.UGA-0-41025-112 / ORE CHARACTERIZATION AT THE WHARF MINE, SOUTH DAKOTA 43,362 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-112): 43,362 0

81.UGA-0-42025-115 / OPPORTUNISTIC HYBRID COMMUNICATIONS SYSTEMS FOR DISTRIBUTED PV COORDINATION 42,517 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-42025-115): 42,517 0

81.UGA-0-41025-114 / SUNLAMP HTM'S FOR HPSC'S 78,697 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-114): 78,697 0

81.UGA-0-41025-117 / HIGH PERFORMANCE COMPUTING AND POWER-AWARE APPLICATION PERFORMAN 85,689 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-117): 85,689 0

81.UGA-0-41025-116 / STRUCTURE AND COMPOSITION OF METAL CARBIDE CATALYSTS IN EX SITU CATALYTIC FASTPYROLYSIS 123,261 0


81.UGA-0-41025-118 / APUP FOR MICRO-OPTICAL TANDEM LUMINESCENT SOLAR CONCENTRATORS 39,558 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-118): 39,558 0

81.UGA-0-41025-119 / GEOTHERMAL RESERVOIR MODELING WITH TOUGH2-EGS 9,030 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-119): 9,030 0

81.UGA-0-41025-120 / HIGH SPECIFIC POWER POLYCRYSTALLINE PHOTOVOLTAICS 15,440 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-120): 15,440 0

81.UGA-0-41025-122 / STRUCTURAL, CHEMICAL AND NANO-ELECTRICAL PROPERTIES OF SEI IN LI-ION BATTERIES 47,711 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-122): 47,711 0

81.UGA-0-41025-123 / STUDY OF DEGRADATION AND METASTABILITY IN SILICON PHOTOVOLTAIC MODULES 30,212 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-123): 30,212 0

81.UGA-0-41025-124 / STUDIES OF PV RELIABILITY 36,108 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-124): 36,108 0

81.UGA-0-41025-125 / LEWIS ACID CATALYSIS FOR BIOMASS TRANSFORMATION 43,186 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-125): 43,186 0

V-27

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



81.UGA-0-41025-126 / NOVEL POLYMER ELECTROLYTE DEVELOPMENT AND IMPLEMENTATION IN FUEL CELLS 55,411 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-126): 55,411 0

81.UGA-0-41025-121 / HARNESSING ORDER PARAMETER IN TERNARY II-IV-V2 SEMICONDUCTORS 32,419 0GLAA / PASS-THROUGH FROM NATIONAL RENEWABLE ENERGY LABORATORY (UGA-0-41025-121): 32,419 0

81.UGA-0-41025-127 / GEOTHERMAL RESERVOIR MODELING SUPPORT8,338 0


81.282448 / INTEGRATED COMPUTATIONAL MATERIALS ENGINEERING OF MEDIUM MANGANESE STEELS 88,972 0GLAA / PASS-THROUGH FROM PACIFIC NORTHWEST NATIONAL LABORATORY (282448): 88,972 0

81.325015 / INTEGRATED MULTI-SECTOR MULTI-SCALE MODELING (IM3) SCIENTIFIC FOCUS AREA 82,148 0GLAA / PASS-THROUGH FROM PACIFIC NORTHWEST NATIONAL LABORATORY (325015): 82,148 0

81.DE-SC0011353 / CATALYTIC CHEMISTRY MODELS FOR THEOXIDATIVE COUPLING OF METHANE (OCM) ON M-NA-W/SIO2-BASED CATALYSTS 22,007 0

GLAA / PASS-THROUGH FROM PRECISION COMBUSTION, INC. (DE-SC0011353): 22,007 0

81.10122-47 / PREDICTING HIGHER-THAN-AVERAGE PERMEABILITY ZONES IN TIGHT-GAS SANDS, PICEANCE BASIN: AN INTEGRATED STRUCTURAL AND STRATIGRAPHIC ANALYSIS 75,471 0

GLAA / PASS-THROUGH FROM RESEARCH PARTNERSHIP TO SECURE ENERGY FOR AMERICA (10122-47): 75,471 0

81.10122-39(CATH) / NOVEL ENGINEERED OSMOSIS TECHNOLOGY: A COMPREHENSIVE APPROACH TO THE TREATMENT AND REUSE OF PRODUCED WATER AND DRILLING WASTEWATER -4,870 0

GLAA / PASS-THROUGH FROM RESEARCH PARTNERSHIP TO SECURE ENERGY FOR AMERICA (10122-39(CATH)): -4,870 0

81.10121-4202-01(KOH) / HYDRATE MODELING AND FLOW LOOP EXPIERIMENTS FOR WATER CONTINUOUS AND DISPERSED SYSTEMS 513,994 350,455

GLAA / PASS-THROUGH FROM RESEARCH PARTNERSHIP TO SECURE ENERGY FOR AMERICA (10121-4202-01(KOH)): 513,994 350,455

81.10122-20 (WU) / DEVELOPMENT OF NON-CONTAMINATING CRYOGENIC FRACTURING TECHNOLOGY FOR SHALE AND TIGHT GAS RESERVOIRS -1,195 -80

GLAA / PASS-THROUGH FROM RESEARCH PARTNERSHIP TO SECURE ENERGY FOR AMERICA (10122-20 (WU)): -1,195 -80

81.11122-53 / ADVANCING A WEB-BASED TOOL FOR UNCONVENTIONAL NATURAL GAS DEVELOPMENT WITH FOCUS ON FLOWBACK AND PRODUCED WATER CHARACTERIZATION, TREATMENT AND BENEFICIAL USE 28,185 8,015

GLAA / PASS-THROUGH FROM RESEARCH PARTNERSHIP TO SECURE ENERGY FOR AMERICA (11122-53): 28,185 8,015

81.12122-95 / RECONCILING TOP-DOWN AND BOTTOM-UP GREENHOUSE GAS AND AIR POLLUTION EMISSION ESTIMATES FROM UNCONVENTIONAL GAS DEVELOPMENT IN THE DENVER-JULESBURG BASIN 163,883 90,760

GLAA / PASS-THROUGH FROM RESEARCH PARTNERSHIP TO SECURE ENERGY FOR AMERICA (12122-95): 163,883 90,760

81.PO1315339 / NONSTOICHIOMETRIC MIXED OXIDES FOR EFFICIENTLY CONVERTING SOLAR RADIATION TO CHEMICALFUELS 52,046 0

GLAA / PASS-THROUGH FROM SANDIA NATIONAL LABORATORIES (PO1315339): 52,046 0

81.PO 1415482 / MECHANISTIC MODELING FRAMEWORK FOR PREDICTING EXTREME BATTERY RESPONSE 3,798 0GLAA / PASS-THROUGH FROM SANDIA NATIONAL LABORATORIES (PO 1415482): 3,798 0

81.15-0564 / NH3 SYNTHESIS FOR ENERGY STORAGE, FUEL, AND AGRICULTURE APPLICATIONS 306,065 0GLAA / PASS-THROUGH FROM STARFIRE ENERGY (15-0564): 306,065 0

81.13-2837-AMP / MICROSTRUCTURAL DESIGN AND ANALYSIS OF ADVANCED HIGH STRENGTH STEELS - SUPPORT OF THE RESPONSE BY USAMP TO AREA OF INTEREST 2 OF DOE-FOA-0000648 42,587 0

GLAA / PASS-THROUGH FROM U.S. AUTOMOTIVE MATERIALS PARTNERSHIP (13-2837-AMP): 42,587 0

81.961083 / HEAT TREATING OF LABORATORY SPECIMENS FOR ICME PROJECT 37,357 0GLAA / PASS-THROUGH FROM U.S. AUTOMOTIVE MATERIALS PARTNERSHIP (961083): 37,357 0

81.PO# 10152826/ 43547979 / WATER HANDLING AND ENHANCED PRODUCTIVITY FROM GAS SHALES -464 0GLAA / PASS-THROUGH FROM UNIVERSITY OF SOUTHERN CALIFORNIA (PO# 10152826/ 43547979): -464 0

81.7296795 / WATERSHED FUNCTION SCIENCE FOCUS AREA 108,946 0GSAA / PASS-THROUGH FROM LAWRENCE BERKELEY NATIONAL LABORATORY (7296795): 108,946 0

81.Proposal 00-5519 / DESIGN AND ANALYSIS OF A CERAMIC, MICROCHANNEL HEAT EXCHANGER 4,388 0GLAA / PASS-THROUGH FROM CERAMATEC, INC. (PROPOSAL 00-5519): 4,388 0

81.Proposal 00-1280 / ADVANCED STEEL RESEARCH AND DEVELOPMENT 84,038 0GLAA / PASS-THROUGH FROM LOS ALAMOS NATIONAL LABORATORY (PROPOSAL 00-1280): 84,038 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES

93.16IPA1605204 / DEPARTMENT OF HEALTH AND HUMAN SERVICES RESEARCH AND DEVELOPMENT PROGRAMS 17,901 0GFBA 17,901 0

93.Task Order # 16-02 / LOW COST PERSONAL SAMPLING PUMP 34,922 0GGBA / PASS-THROUGH FROM ACCESS SENSOR TECHNOLOGIES, LLC (TASK ORDER # 16-02): 34,922 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR CHILDREN AND FAMILIES

93.600 / HEAD START 320,490 0GFEA 323,733 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (726451): -3,243 0

93.647 / SOCIAL SERVICES RESEARCH AND DEMONSTRATION 516,164 62,723GFEA 516,164 62,723

93.652 / ADOPTION OPPORTUNITIES 500,115 99,507GFEA 500,115 99,507

93.872 / TRIBAL MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING 108,724 12,811GFEA 108,724 12,811

93.605 / FAMILY CONNECTION GRANTS 45,580 0GFEA / PASS-THROUGH FROM OLMSTED COUNTY (5166-6037-16620): 45,580 0

93.648 / CHILD WELFARE RESEARCH TRAINING OR DEMONSTRATION 119,241 0GFEA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA LINCOLN (24-0520-0227-003): 119,241 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR COMMUNITY LIVING

93.433 / ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH 1,325,356 60,410GFEA 1,087,942 51,882

GGBA 182,326 8,528

GFBA / PASS-THROUGH FROM REHABILITATION INSTITUTE OF CH (3037): 51,966 0

GFEA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (200620-324): 3,122 0

93.631 / DEVELOPMENTAL DISABILITIES PROJECTS OF NATIONAL SIGNIFICANCE 319,073 80,451GFEA 319,073 80,451

93.632 / UNIVERSITY CENTERS FOR EXCELLENCE IN DEVELOPMENTAL DISABILITIES EDUCATION, RESEARCH, AND SERVICE 2,351 0GFEA 3,287 0

GFEA / PASS-THROUGH FROM LARIMER COUNTY DEPT OF HUMAN SERVICES (AWD-151904): -936 0

93.043 / SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART D_DISEASE PREVENTION AND HEALTH PROMOTION SERVICES 11,303 0

GFEA / PASS-THROUGH FROM JAEB CENTER FOR HEALTH RESEARCH (1UK4DJ108520-01_AMD01): 11,303 0

V-28

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF HEALTH AND HUMAN SERVICES, AGENCY FOR HEALTHCARE RESEARCH AND QUALITY

93.226 / RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES 8,357,598 3,463,500GFEA 7,926,929 3,452,007

GFEA / PASS-THROUGH FROM ACADEMYHEALTH (0731-2013-002CO): 11,188 0

GFEA / PASS-THROUGH FROM ACADEMYHEALTH (3-2789.731.02_AMD01): 58,296 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (109677): 0 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (113302): 80,361 0


GFEA / PASS-THROUGH FROM CASE WESTERN RESERVE UNIVERSITY (RES510314): 7,783 0

GFEA / PASS-THROUGH FROM CASE WESTERN RESERVE UNIVERSITY (RES510314_AMD02): 12,945 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3604B-4): -4,928 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3604B-7): 94,451 0

GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (2038052_AMD01): 7,336 0


GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (2039717): -3 0

GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (09DMAGI-05-UCD): 110 0

GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (11JGLAN-01-UCDM1): -4,080 0

GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (8236): 20 0

GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (R01HS021492): -254 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60037079 CHC_AMD01): -234 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60037079CHC): 9,766 9,514

GFEA / PASS-THROUGH FROM SEATTLE CHILDRENS RESEARCH INSTITUTE (11523SUB): 19,032 1,979

GFEA / PASS-THROUGH FROM UNIVERSITY OF TEXAS SW MEDICAL CENTER (GMO-140313): 0 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, AGENCY FOR TOXIC SUBSTANCES AND DISEASE REGISTRY

93.161 / HEALTH PROGRAM FOR TOXIC SUBSTANCES AND DISEASE REGISTRY 16,528 0GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E0952R): 14,551 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E0952Y): 1,977 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTERS FOR DISEASE CONTROL AND PREVENTION

93.068 / CHRONIC DISEASES: RESEARCH, CONTROL, AND PREVENTION 20,693 0GFEA / PASS-THROUGH FROM COLORADO RESEARCH PARTNERS LLC (2015-01): 18,969 0

GFEA / PASS-THROUGH FROM KAISER PERMANENTE (CS113608): 1,724 0

93.069 / PUBLIC HEALTH EMERGENCY PREPAREDNESS 0 0GFEA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS (6121808/RFS2011039): 0 0

93.073 / BIRTH DEFECTS AND DEVELOPMENTAL DISABILITIES - PREVENTION AND SURVEILLANCE 1,074,327 10,872GFEA 1,074,327 10,872

93.136 / INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS 803,087 0GFBA 799,392 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND COLLEGE PARK (1600184_AMD03): 3,976 0

GFEA / PASS-THROUGH FROM WEST VIRGINIA UNIVERSITY (04-441-UC-YR04): -281 0

93.262 / OCCUPATIONAL SAFETY AND HEALTH PROGRAM 4,456,563 1,055,081GFEA 653,644 28,497

GGBA 2,811,580 976,257

GLAA 595,339 0

GFBA / PASS-THROUGH FROM CENTER FOR CONSTRUCTION RESEAR (3001-603-01): 211,907 50,327

GGBA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1005580_CSU_STALLONES_PILOT): 9,326 0

GLAA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60039542 CSM): 174,767 0

93.268 / IMMUNIZATION COOPERATIVE AGREEMENTS 71,384 0GFEA / PASS-THROUGH FROM UNIVERSITY OF ROCHESTER (1640 G TB452): 71,384 0

93.283 / CENTERS FOR DISEASE CONTROL AND PREVENTION_INVESTIGATIONS AND TECHNICAL ASSISTANCE 352,034 0GFEA 7,800 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF SOUTH CAROLINA (15-2763/11520-FB44): 168,724 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF SOUTH CAROLINA (16-2984): 158,258 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND COLLEGE PARK (1600184): 567 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH CAROLINA (SUB#15-2764): 9,937 0

GFEA / PASS-THROUGH FROM WESTAT, INC (112404): 6,748 0

93.757 / STATE AND LOCAL PUBLIC HEALTH ACTIONS TO PREVENT OBESITY, DIABETES, HEART DISEASE AND STROKE (PPHF) 21,054 0

GFEA / PASS-THROUGH FROM APT THERAPEUTICS, INC (AWD-151932): 21,054 0

93.945 / ASSISTANCE PROGRAMS FOR CHRONIC DISEASE PREVENTION AND CONTROL 320,627 0GFEA 320,627 0

93.977 / PREVENTIVE HEALTH SERVICES_SEXUALLY TRANSMITTED DISEASES CONTROL GRANTS 36,138 0GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E4135D-2): 31,772 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E4135D-3): 4,366 0

93.084 / PREVENTION OF DISEASE, DISABILITY, AND DEATH BY INFECTIOUS DISEASES 15,374 0GFBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS MEDICAL BR (17-018): 15,374 0

93.065 / LABORATORY LEADERSHIP, WORKFORCE TRAINING AND MANAGEMENT DEVELOPMENT, IMPROVING PUBLIC HEALTH LABORATORY INFRASTRUCTURE -3 0

GFEA -3 0

93.185 / IMMUNIZATION RESEARCH, DEMONSTRATION, PUBLIC INFORMATION AND EDUCATION_TRAINING AND CLINICAL SKILLS IMPROVEMENT PROJECTS 570,759 80,202

GFEA 570,759 80,202

93.315 / RARE DISORDERS: RESEARCH, SURVEILLANCE, HEALTH PROMOTION, AND EDUCATION 206,040 0GFEA 206,040 0

93.061 / INNOVATIONS IN APPLIED PUBLIC HEALTH RESEARCH 107,127 29,600GFEA / PASS-THROUGH FROM AMBULATORY PARKINSON'S DISEASE MONITORIN (RSA-02-NIH004-01): 107,127 29,600

93.067 / GLOBAL AIDS 7,985 0GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (7430SC): 7,985 0

93.080 / BLOOD DISORDER PROGRAM: PREVENTION, SURVEILLANCE, AND RESEARCH 6,685 0GFEA / PASS-THROUGH FROM AMERICAN THROMBOSIS AND HEMOSTASIS NETWO (ATHN2015001-PI-1): 6,685 0

93.135 / CENTERS FOR RESEARCH AND DEMONSTRATION FOR HEALTH PROMOTION AND DISEASE PREVENTION 1,250 0GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00003351): 1,250 0

93.939 / HIV PREVENTION ACTIVITIES_NON-GOVERNMENTAL ORGANIZATION BASED 1,836,516 214,055GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (AWD-153474): -2,654 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (PS# 111674): 144,340 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (PS#111674): 166,034 0

GFEA / PASS-THROUGH FROM WESTAT, INC (6101-S035): 350,967 0

GFEA / PASS-THROUGH FROM WESTAT, INC (6101-S035_MOD04): -13,705 0

GFEA / PASS-THROUGH FROM WESTAT, INC (6101-S035_MOD06): 263,951 214,055

GFEA / PASS-THROUGH FROM WESTAT, INC (6101-S035_MOD08): 21,550 0



GFEA / PASS-THROUGH FROM WESTAT, INC (8530-S035): -59 0

V-29

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM WESTAT, INC (HHSN275201300003C): -11,494 0

93.941 / HIV DEMONSTRATION, RESEARCH, PUBLIC AND PROFESSIONAL EDUCATION PROJECTS -1,112 0GFEA / PASS-THROUGH FROM UNIVERSITY OF CHICAGO (FP061712-A): -1,112 0

93.947 / TUBERCULOSIS DEMONSTRATION, RESEARCH, PUBLIC AND PROFESSIONAL EDUCATION 246 0GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (8772SC): 246 0

93.200-2016-90154 / DEVELOPMENT OF AN INTEGRATED APPROACH TO STRESS-RELATED GROUND HAZARDS IN UNDERGROUND MINES 175,424 0

GLAA 175,424 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTERS FOR MEDICARE AND MEDICAID SERVICES

93.774 / MEDICARE_SUPPLEMENTARY MEDICAL INSURANCE 189,926 0GFEA / PASS-THROUGH FROM ABT ASSOCIATES INC (45885): 29,889 0

GFEA / PASS-THROUGH FROM ABT ASSOCIATES INC (47677): 160,037 0

93.779 / CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS 294,567 157,789GFEA 201,920 157,789

GFEA / PASS-THROUGH FROM LEWIN GROUP (TLG15044-5645.04_MOD01): 75,865 0

GFEA / PASS-THROUGH FROM LEWIN GROUP (TLG15-044-5646.04): 16,782 0

93.610 / HEALTH CARE INNOVATION AWARDS (HCIA) -1,818 0GFEA / PASS-THROUGH FROM METRO COMMUNITY PROVIDER NETWORK (141715): -1,818 0

93.793 / MEDICAID TRANSFORMATION GRANTS 1,448,547 0GFEA / PASS-THROUGH FROM ABT ASSOCIATES INC (SUB#43887): 87,238 0

GFEA / PASS-THROUGH FROM ABT ASSOCIATES INC (SUB#47417): 307,784 0

GFEA / PASS-THROUGH FROM INSIGHT POLICY RESEARCH (#144518): 232,721 0

GFEA / PASS-THROUGH FROM INSIGHT POLICY RESEARCH (144519): 795,531 0

GFEA / PASS-THROUGH FROM INSIGHT POLICY RESEARCH (APP144518): 25,273 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, FOOD AND DRUG ADMINISTRATION

93.103 / FOOD AND DRUG ADMINISTRATION_RESEARCH 931,790 429,774GFEA 503,155 395,615

GGBA 97,369 34,159

GFBA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3003692899): 223,762 0

GFEA / PASS-THROUGH FROM BOSTON UNIVERSITY (4500002013_AMD01): 10,011 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CINCINNATI (008222): 10,271 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CINCINNATI (008827-002): 2,636 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3003792741): 57,580 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND, BALTIMORE (SR00003082 / 3420): 27,006 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, HEALTH RESOURCES AND SERVICES ADMINISTRATION

93.110 / MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS 2,572,787 849,039GFEA 2,489,742 849,039

GFEA / PASS-THROUGH FROM CHILDREN'S HOSPITAL BOSTON (RSTFD0000687185): -46 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (9008441_UCD_AMD04): 52,425 0

GFEA / PASS-THROUGH FROM TEXAS HEALTH INSTITUTE (AWD-093259): -3,938 0

GFEA / PASS-THROUGH FROM TEXAS HEALTH INSTITUTE (AWD-153221): 37,889 0

GFEA / PASS-THROUGH FROM TEXAS HEALTH INSTITUTE (AWD-155187): -3,285 0

93.127 / EMERGENCY MEDICAL SERVICES FOR CHILDREN 144,869 0GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (2 (GG006266-04)): -325 0

GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (2(GG011695-02)): 145,194 0

93.191 / GRADUATE PSYCHOLOGY EDUCATION 214,918 0GFEA 214,918 0

93.153 / COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH 875,607 2,512GFEA 875,607 2,512

93.247 / ADVANCED NURSING EDUCATION GRANT PROGRAM 667,108 0GFEA 82,551 0

GKAA 584,557 0

93.251 / UNIVERSAL NEWBORN HEARING SCREENING 235,119 100,995GFEA 235,119 100,995

93.359 / NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS 445,044 25,000GFEA 445,044 25,000

93.887 / HEALTH CARE AND OTHER FACILITIES -1,128 0GFEA -1,128 0

93.888 / SPECIALLY SELECTED HEALTH PROJECTS 54,296 54,296GFEA 54,296 54,296

93.186 / NATIONAL RESEARCH SERVICE AWARD IN PRIMARY CARE MEDICINE 35,179 0GFEA / PASS-THROUGH FROM LIPOSCIENCE (AWD-141035): 35,179 0

93.822 / HEALTH CAREERS OPPORTUNITY PROGRAM -12,498 0GFEA / PASS-THROUGH FROM WESTAT, INC (8846.07-S02): -6,559 0

GFEA / PASS-THROUGH FROM WESTAT, INC (8846.70-S01): -5,939 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, INDIAN HEALTH SERVICE

93.123 / HEALTH PROFESSIONS PRE-GRADUATE SCHOLARSHIP PROGRAM FOR INDIANS -697 0GFBA -697 0

93.933 / DEMONSTRATION PROJECTS FOR INDIAN HEALTH 0 0GFEA / PASS-THROUGH FROM COLORADO SEMINARY (SC36801A-01-00): 0 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, NATIONAL INSTITUTES OF HEALTH

93.113 / ENVIRONMENTAL HEALTH 8,349,893 1,271,852GFBA -7,697 0

GFEA 5,096,022 994,238

GGBA 2,943,123 277,614

GFEA / PASS-THROUGH FROM CLEMSON UNIVERSITY (1737-209-2010273): 41,644 0

GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20095602_AMD01): 157,452 0

GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20095603): 60,085 0

GFEA / PASS-THROUGH FROM THOMAS JEFFERSON UNIVERSITY (080-04000-S12301_AMD03): 6,329 0

GFEA / PASS-THROUGH FROM THOMAS JEFFERSON UNIVERSITY (080-04000-S12301_AMD04): 4,688 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA AT BIRMINHAM (000508276-001): -4,713 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND COLLEGE PARK (Z036108): 7,475 0

GGBA / PASS-THROUGH FROM UMASS-UNIVERSITY OF MASSACHUSETTS (15-008486 A01): 4,832 0

GGBA / PASS-THROUGH FROM YALE UNIVERSITY (M15A12045 (A08640 & A09466)): 40,653 0

93.121 / ORAL DISEASES AND DISORDERS RESEARCH 8,293,730 1,195,604GFBA 1,262,898 119,702

GFEA 6,897,256 1,075,902

GFEA / PASS-THROUGH FROM FORSYTH INSTITUTE (UC24796-2520_AMD01): 9,160 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (UF10279_AMD04): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (565540): 29 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (567164_AMD01): 44,528 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6403-1081-00-C): 79,859 0

V-30

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



93.173 / RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS 5,908,024 191,905GFEA 5,643,382 191,905

GFBA / PASS-THROUGH FROM REHABILITATION INSTITUTE OF CH (82055): 97,512 0


GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1008367): 40,984 0

GKAA / PASS-THROUGH FROM CREARE LLC (73051): 749 0

GKAA / PASS-THROUGH FROM CREARE LLC (83873): 25,646 0

93.213 / RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH 481,523 0GFBA 114,470 0

GFEA 252,625 0

GFEA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (17-028): 8,422 0

GFEA / PASS-THROUGH FROM EAST CAROLINA UNIVERSITY (A15-0165-S001): 73,859 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFUHS 114690): 32,147 0

93.233 / NATIONAL CENTER ON SLEEP DISORDERS RESEARCH 108,851 17,429GFBA 105,900 17,429

GFBA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (108591): 103 0


93.242 / MENTAL HEALTH RESEARCH GRANTS 9,649,209 457,463GFBA 4,816,891 206,919

GFEA 3,984,846 180,533

GGBA 102,530 8,142

GFBA / PASS-THROUGH FROM INDIANA UNIVERSITY (IUPUI-4687065-UCB): -53 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA LOS A (2000 G PQ284): 150,398 61,869

GFBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT AUSTIN (UTA14-000920): 8,485 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF TORONTO (497417-SUBGRANT2): 194,026 0

GFBA / PASS-THROUGH FROM RESEARCH FOUNDATION FOR MENTAL (124377): 24,897 0


GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (9922/RNG200240-UCD): 7,491 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (9223-8336): 58,428 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA AT BIRMINHAM (000506211-001_AMD03): 26,571 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA AT BIRMINHAM (000506211-001_MOD01): -3,086 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT DAVIS (201224594-01): 4,057 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT DAVIS (201224594-01_AMD03): 14,926 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS (6150366/RFS2013131): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS WORCESTER (WA00318979/RFS20160): -19,265 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3003319157_AMD02): 6,771 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (SUB#3003319157): -6,771 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PITTSBURG (UPITTS 110184): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT AUSTIN (UTA14-000921): 1,075 0

GFEA / PASS-THROUGH FROM WAYNE STATE UNIVERSITY (1R01MH108442-01PRE): 6,502 0

GLAA / PASS-THROUGH FROM BOULDER NONLINEAR SYSTEMS, INC. (2R42MH102201-02): 137,551 0

93.273 / ALCOHOL RESEARCH PROGRAMS 4,208,410 395,535GFBA 971,048 84,421

GFEA 2,730,476 311,114

GFBA / PASS-THROUGH FROM MIND RESEARCH NETWORK (6136-001): 52,766 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF MISSOURI-COLUMBI (C00036679-1): 86,002 0

GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (2033370): 14,647 0


GFEA / PASS-THROUGH FROM RHODE ISLAND HOSPITAL (701-5475-1-CO): -3,174 0

GFEA / PASS-THROUGH FROM RHODE ISLAND HOSPITAL (701-5475-1-CO_AMD04): 5,772 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS (489214 E3370): 22,526 0

GFEA / PASS-THROUGH FROM YALE UNIVERSITY (M15A12009 (A10458)): 2,084 0

GFEA / PASS-THROUGH FROM YALE UNIVERSITY (M15A12009 (A10859)): 30,891 0

GFEA / PASS-THROUGH FROM YALE UNIVERSITY (M15A12098(A10072)): -13,912 0

GFEA / PASS-THROUGH FROM YALE UNIVERSITY (M15A12098(A10072)_AMD03): 38,292 0

93.279 / DRUG ABUSE AND ADDICTION RESEARCH PROGRAMS 10,540,923 1,131,039GFBA 3,437,718 525,410

GFEA 4,285,414 560,515

GGBA 1,355,608 0

GKAA 111,712 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF SOUTH DAKOTA (USD1206): 14,299 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF NEW MEXICO (3RB010): -76 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (A005020801): 1,123,939 45,114

GFBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERISTY (RUCDA040177): 55,848 0

GFEA / PASS-THROUGH FROM DEPAUL UNIVERSITY (501203SG133): 18,716 0

GFEA / PASS-THROUGH FROM NEW YORK UNIVERSITY (F4410-01): 35,797 0

GFEA / PASS-THROUGH FROM RTI INTERNATIONAL (3-312-0215457-52839L): 7,730 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND BALTIMORE COUNTY (SR00002163_AMD06): 37,264 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MIAMI (665571): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MIAMI (666902_YR03): 9,350 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ROCHESTER (414337-G): 597 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF SOUTHERN CALIFORNIA (45769258): 22,188 0

GKAA / PASS-THROUGH FROM BUTLER HOSPITAL (9006-8314): 11,246 0

GKAA / PASS-THROUGH FROM BOSTON UNIVERSITY (4500002278): 13,573 0

93.282 / MENTAL HEALTH NATIONAL RESEARCH SERVICE AWARDS FOR RESEARCH TRAINING 129,591 23,928GFBA -1 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (112404_YR03): 129,592 23,928

93.286 / DISCOVERY AND APPLIED RESEARCH FOR TECHNOLOGICAL INNOVATIONS TO IMPROVE HUMAN HEALTH 3,731,782 1,074,436GFBA 1,619,271 400,000

GFEA 1,523,330 568,358

GGBA 404,553 106,078

GFBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (N002059301): -18,135 0

GFBA / PASS-THROUGH FROM CLEVELAND CLINIC FOUNDATION (563-SUB / 540-SUB): 13,498 0

GFEA / PASS-THROUGH FROM SEATTLE CHILDRENS RESEARCH INSTITUTE (11082SUB): 122,137 0

GFEA / PASS-THROUGH FROM SEATTLE CHILDRENS RESEARCH INSTITUTE (11082SUB_02): 0 0

GGBA / PASS-THROUGH FROM THE OHIO STATE UNIVERSITY (SUBAWARD # 60051505, PRIME AWA): 26,681 0

GKAA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5529-UNC-DHHS-2562): 40,436 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA (PO# 10313802-SUB): 11 0

93.310 / TRANS-NIH RESEARCH SUPPORT 2,982,691 65,453GFBA 1,699,977 0

GFEA 1,271,134 63,901


V-31

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (N005471801PRE): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GC12238 146853): 5,593 1,552

93.351 / RESEARCH INFRASTRUCTURE PROGRAMS 4,892,050 506,430GFBA 737,050 0

GFEA 2,968,263 506,430

GGBA 1,125,976 0

GFBA / PASS-THROUGH FROM DENVER MUSEUM OF NATURE & SCIE (OCG6353): 60,761 0

93.393 / CANCER CAUSE AND PREVENTION RESEARCH 7,690,558 907,347GFBA 384,449 0

GFEA 5,510,626 689,515

GGBA 1,126,905 217,832

GFBA / PASS-THROUGH FROM NORTHEASTERN UNIVERSITY (500470-78051): 148,934 0

GFEA / PASS-THROUGH FROM BECKMAN RESEARCH INSTITUTE-CITY OF HOPE (52454.2002720.669204): 8,539 0

GFEA / PASS-THROUGH FROM BETH ISRAEL DEACONESS MEDICAL CENTER (01027406): -14 0

GFEA / PASS-THROUGH FROM BETH ISRAEL DEACONESS MEDICAL CENTER (01027406_AMD01): 4,560 0

GFEA / PASS-THROUGH FROM HEALTH RESEARCH INC (55-8008-01): 0 0

GFEA / PASS-THROUGH FROM HEALTH RESEARCH INC (65-01): 8,507 0

GFEA / PASS-THROUGH FROM ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI (0255-0851-4609): 12,083 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (221395): 28 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1005824_UCDENVER): -7,186 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1005824_UCDENVER_AMD02): 146,596 0

GFEA / PASS-THROUGH FROM STANFORD UNIVERSITY (60373168-110835-F): -5,049 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN DIEGO (73876500_AMD01): 29,688 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA LOS ANGELES (1640 G TB452_AMD01): 195,472 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (N005166102): 62,293 0


GFEA / PASS-THROUGH FROM VIRGINIA COMMONWEALTH UNIVERSITY (0054743(128479-2)_AMD): 27,912 0

GFEA / PASS-THROUGH FROM VIRGINIA COMMONWEALTH UNIVERSITY (PD303041-SC107111): 0 0

GFEA / PASS-THROUGH FROM WESTAT, INC (6426-S02): 10,447 0


GFEA / PASS-THROUGH FROM WESTAT, INC (8906-S05_YR06): -11 0

GGBA / PASS-THROUGH FROM KLEIN BUENDEL (0301-0152-000): 16,314 0

GGBA / PASS-THROUGH FROM YALE UNIVERSITY (M17A12681 (A11033)): 756 0

93.394 / CANCER DETECTION AND DIAGNOSIS RESEARCH 1,901,914 700,206GFBA 934,218 231,452

GFEA 737,773 468,754

GFEA / PASS-THROUGH FROM FRED HUTCHINSON CANCER RESEARCH CENTER (0000842702): 19,497 0


GFEA / PASS-THROUGH FROM FRED HUTCHINSON CANCER RESEARCH CENTER (000816416): -1,073 0

GFEA / PASS-THROUGH FROM KLEIN BUENDEL, INC. (0284-0148-001): 12,558 0

GFEA / PASS-THROUGH FROM KLEIN BUENDEL, INC. (0315-0166-000): 17,915 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN DIEGO (43955796): -29,242 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (SUB#631K665): 38,083 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (SUB#631K665_AMD01): 44,675 0

93.395 / CANCER TREATMENT RESEARCH 4,592,090 282,926GFEA 2,802,250 191,881

GGBA 386,906 91,045

GFBA / PASS-THROUGH FROM YALE UNIVERSITY (C13A11471(A08967)): 121,465 0

GFEA / PASS-THROUGH FROM ACRIN (U10CA180820-01-COLO): 325 0

GFEA / PASS-THROUGH FROM EASTERN COOPERATIVE ONCOLOGY GROUP (U01CA180820-03-COLO2): 120,778 0

GFEA / PASS-THROUGH FROM INDIANA UNIVERSITY (IN4684755UC_AMD01): 286,047 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00001911): -6,155 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00003628): -139 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00004195_AMD01): 51,418 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00004764): 80,484 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (3000788993): 260,492 0

GFEA / PASS-THROUGH FROM MAYO CLINIC ROCHESTER (MCR-0078-PC2): 383 0

GFEA / PASS-THROUGH FROM METCURE THERAPEUTICS, LLC (STTR-16-01UC): 56,395 0

GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20107201_UCD): 42,026 0

GFEA / PASS-THROUGH FROM NRG ONCOLOGY FOUNDATION , INC (RABEN-YR.2_YR03): 8,988 0

GFEA / PASS-THROUGH FROM NSABP FOUNDATION, INC (NSABP-TIND #340): 55,875 0


GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (PREAWAD): 0 0

GFEA / PASS-THROUGH FROM SOUTHWEST ONCOLOGY CANCER THERAPY RESEAR (SWOG-CA32102/37429): 117,563 0

GFEA / PASS-THROUGH FROM SOUTHWEST ONCOLOGY CANCER THERAPY RESEAR (SWOG-S0354): 0 0

GFEA / PASS-THROUGH FROM SOUTHWEST ONCOLOGY CANCER THERAPY RESEAR (SWOG-S0635): 0 0

GFEA / PASS-THROUGH FROM TISSUE GENETICS, LLC (1R41CA12601101A2JTH): -3,604 0

GFEA / PASS-THROUGH FROM UNIVERSITY NEBRASKA MEDICAL CENTER (34-5140-2058-001): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ARKANSAS (39573_AMD04): 19,696 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3002785635/3003921660): 435 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NEW MEXICO (3RN20): 78,806 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF OKLAHOMA HEALTH SCIENCES C (RS20121788-08): 12,671 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF OKLAHOMA HEALTH SCIENCES C (RS20121788-10): 4,512 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ROCHESTER (415894-G): 44,191 0

GGBA / PASS-THROUGH FROM MBC PHARMA, INC. (1R43CA203166-01): 39,336 0

93.396 / CANCER BIOLOGY RESEARCH 7,388,446 191,055GFBA 83,052 0

GFEA 7,143,191 191,055

GGBA 79,171 0

GFBA / PASS-THROUGH FROM BOSTON UNIVERSITY (GC208073NGC): 2,498 0

GFEA / PASS-THROUGH FROM CONNECTICUT COLLEGE (141581-A): 7,795 0

GFEA / PASS-THROUGH FROM ROSWELL PARK CANCER INSTITUTE (173-01): 8,362 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GC12131 144663): 153 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GC12131 149636): 37,637 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFHUS 557367): 26,587 0

93.398 / CANCER RESEARCH MANPOWER 2,399,107 32,386GFBA 259,461 0

GFEA 2,087,970 32,386

GFEA / PASS-THROUGH FROM UNIVERSITY OF ROCHESTER (416666): 2,779 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ROCHESTER (416666_AMD02): 48,897 0

93.837 / CARDIOVASCULAR DISEASES RESEARCH 18,238,735 1,581,918GFBA 2,696,853 329,040

GFEA 12,656,865 1,194,836

GGBA 405,713 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF DELAWARE (33539): 3,791 0

V-32

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFBA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA LINCOLN (24-1123-0004-003): 94,772 0

GFEA / PASS-THROUGH FROM ANN & ROBERT H. LURIE CHILDRENS HOSPITAL (901477-DENVER): 1,359 -2,415

GFEA / PASS-THROUGH FROM ANN & ROBERT H. LURIE CHILDRENS HOSPITAL (901477-DENVER_AMD01): 6,437 1,875

GFEA / PASS-THROUGH FROM ANN & ROBERT H. LURIE CHILDRENS HOSPITAL (901477-DENVER_AMD02): 13,533 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (113182_AMD01): 13,683 0



GFEA / PASS-THROUGH FROM CARNEGIE MELLON UNIVERSITY (1090415-347871): -6,965 0

GFEA / PASS-THROUGH FROM CARNEGIE MELLON UNIVERSITY (1090445-360929): 51,150 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (109363): -14,680 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (137829_AMD05): 31,868 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (SUB#135410): 85,917 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (SUB-138511): 224,055 0

GFEA / PASS-THROUGH FROM FRED HUTCHINSON CANCER RESEARCH CENTER (0000803471): -454 0

GFEA / PASS-THROUGH FROM GEISINGER MEDICAL CENTER (10180313): 13,929 0

GFEA / PASS-THROUGH FROM HOUSTON METHODIST RESEARCH INSTITUTE (15250026-152): 1,113 0

GFEA / PASS-THROUGH FROM INDIANA UNIVERSITY (IN4687768COLO_AMD01): 193,508 0


GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (RNG200225-UCD): 23,534 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (218586): 33,568 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (226651): 71,652 0

GFEA / PASS-THROUGH FROM MEDSHAPE, INC. (AWD-122922): 0 0

GFEA / PASS-THROUGH FROM MT.SINAI SCHOOL OF MEDICINE,NY (0255-1121-4609): 217,236 0

GFEA / PASS-THROUGH FROM MT.SINAI SCHOOL OF MEDICINE,NY (0255-3115-4609): -428 0

GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20082305): -3,722 0





GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20106601_UCD): 131,715 0


GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (20024304): 0 0

GFEA / PASS-THROUGH FROM NEW ENGLAND RESEARCH INSTITUTES (AWD-151489): 15,783 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60043010 UC): 9,943 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60043010 UC_AMD01): 9,030 0

GFEA / PASS-THROUGH FROM OHIO STATE UNIVERSITY (60041988): 4,795 0

GFEA / PASS-THROUGH FROM OKLAHOMA MEDICAL RESEARCH FOUNDATION (0280-04 / 0284-04): 37,240 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1002919-UCD): 16,282 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (1002919-UCD_AMD03): 54 0

GFEA / PASS-THROUGH FROM RAND CORPORATION (9920160010): 142,367 0

GFEA / PASS-THROUGH FROM UNIV OF TEXAS HSC HOUSTON (0008802O_AMD05): -2,947 -2,947

GFEA / PASS-THROUGH FROM UNIV OF TEXAS HSC HOUSTON (0011624O): 21,687 21,687

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT IRVINE (2014-3102): -4,902 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT IRVINE (2014-3102_AMD03): 66,761 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CINCINNATI (SUB#131950): 141,622 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF LOUISVILLE (ULRF 13-1442): 66,402 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3004171781_AMD01): 32,865 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5050197): 21,373 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5050197_AMD01): 44,723 33,382

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (AWD-153430): -217 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PITTSBURG (0013443 (126060-4)): 14,080 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF PITTSBURG (0028217(127996-1)): 15,997 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PITTSBURG (0053429(411849-1)_AMD01): 38,828 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10009050-06): 164,298 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10022504-05): -3,217 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10034136-06CRC): -329 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VERMONT (5UM 1HL120877-3): -134,458 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VERMONT (SUB-51511): -37 0

GFEA / PASS-THROUGH FROM VIRGINIA COMMONWEALTH UNIVERSITY (PD302652-SC103798): -2,054 0

GFEA / PASS-THROUGH FROM WASHINGTON UNIV IN ST LOUIS MISSOURI (WU-16-293): 23,889 0

GFEA / PASS-THROUGH FROM WAYNE STATE UNIVERSITY (WSU16069): 1,755 2,200

GFEA / PASS-THROUGH FROM WAYNE STATE UNIVERSITY (WSU16097-A1_AMD01): 8,104 4,260

GGBA / PASS-THROUGH FROM MAYO CLINIC - ROCHESTER (PO # 64761760): 216,578 0

GGBA / PASS-THROUGH FROM THE OHIO STATE UNIVERSITY (PTE #7R01KL119824-04, FAIN R01): -22,024 0

GGBA / PASS-THROUGH FROM THE OHIO STATE UNIVERSITY (004226-00003): 185,290 0

93.838 / LUNG DISEASES RESEARCH 18,860,007 4,321,861GFBA 265,103 0

GFEA 16,197,160 4,227,722




GFEA / PASS-THROUGH FROM FREE TO BREATHE (2012-LCMC-02): 29,084 0

GFEA / PASS-THROUGH FROM FREE TO BREATHE (2012-LCMC-02_AMD05): 74,767 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2002900198_AMD01): 36,529 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2002951203): 0 0




GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (224404): -2,944 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (224404_AMD01): 18,228 0



GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (229960): 11,777 11,777

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (AWD-160936_MOD01): 196,375 17,701



GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (2020024094): -12,434 0


GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (2020051710_MOD05): 450,863 0

GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (20079203): -31 0

GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (20079603_AMD09): 2,097 0

GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (20079703_AMD09): -141 0

GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (2020051709): 36,372 0

GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (22214003): -2,517 0

V-33

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (SP0016040 60038094): 45,685 0



GFEA / PASS-THROUGH FROM TEXAS TECH UNIVERSITY HEALTH SCIENCES CE (R01HL114677_AMD02): 54,516 0

GFEA / PASS-THROUGH FROM UNIV OF TEXAS HSC HOUSTON (0009575A): 42,020 0

GFEA / PASS-THROUGH FROM UNIV OF TEXAS HSC HOUSTON (0009575B): 23,736 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA AT BIRMINHAM (000508552-001): 9,640 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5102053): 16,264 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (559104): -141 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (569000): 2,399 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC9346): 42,165 0

GFEA / PASS-THROUGH FROM VANDERBILT UNIVERSITY (VUMC 58954): 476,475 0

GFEA / PASS-THROUGH FROM WESTAT, INC (9363-S02): -227 0

GGBA / PASS-THROUGH FROM EMORY UNIVERSITY (T702665): 54,747 0

GGBA / PASS-THROUGH FROM EMORY UNIVERSITY (T704766): 97,690 0

93.846 / ARTHRITIS, MUSCULOSKELETAL AND SKIN DISEASES RESEARCH 9,263,162 834,801GFBA 2,732,085 38,293

GFEA 4,742,286 715,084

GGBA 655,074 81,424



GFEA / PASS-THROUGH FROM CASE WESTERN RESERVE UNIVERSITY (RES510512): 27,440 0

GFEA / PASS-THROUGH FROM OHIO STATE UNIVERSITY (60037724_NCE): -2,589 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (SUB#1004653_UCDENVER_NCE): 579 0

GFEA / PASS-THROUGH FROM STANFORD UNIVERSITY (60923182-116088): 43,120 0

GFEA / PASS-THROUGH FROM STANFORD UNIVERSITY (60923182-116088_AMD01): 0 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF IOWA (1-1260900-01): 134 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF IOWA (1-1260900-01_AMD01): -38 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GC12060 151792): 33,954 0

GFEA / PASS-THROUGH FROM YALE UNIVERSITY (M15A12154 (A10111)): 673 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, LOS ANGELES (1554 G TD250): 198,190 0

GGBA / PASS-THROUGH FROM CYTEX THERAPEUTICS, INC. (2R44AR061916-02): 135,718 0

GGBA / PASS-THROUGH FROM M.I.T. MASSACHUSETTS INSTITUTE OF TECH. (5710003569): 497,920 0

GGBA / PASS-THROUGH FROM CYTEX THERAPEUTICS, INC. (R42AR066439): 6,668 0

93.847 / DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH 39,379,745 3,279,607GFBA 473,069 0

GFEA 30,725,888 3,010,704

GGBA 851,383 0

GFEA / PASS-THROUGH FROM ACADEMIC PEDIATRIC ASSOCIATION (AWD-163955): 9,148 0

GFEA / PASS-THROUGH FROM BATTELLE MEMORIAL INST PACIFIC NORTHWEST (277773_MOD01): 324,133 0

GFEA / PASS-THROUGH FROM BECKMAN RESEARCH INSTITUTE-CITY OF HOPE (51504.2000556.669304): 16,423 0

GFEA / PASS-THROUGH FROM CHILDRENS RESEARCH INSTITUTE (30000744-04_AMD04): -361 0

GFEA / PASS-THROUGH FROM DANA-FARBER/PARTNERS CANCER CARE (1216401): 116,819 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (12-D13_AMD03): 1,217 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (13-D11): 20,978 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (14-D13): 257,962 12,440

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (S-GRD1415-AC24): 115 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (S-GRD1516-AC24_AMD01): 154,832 99,475

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (S-GRD1617-AT24_MOD01): 691,973 103,818

GFEA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOGY (25034-92): 9,229 0

GFEA / PASS-THROUGH FROM GEORGIA REGENTS UNIVERSITY (30835-7): 57,864 0

GFEA / PASS-THROUGH FROM INDIANA UNIVERSITY (IN4684833UC): 13,011 0

GFEA / PASS-THROUGH FROM INDIANA UNIVERSITY (IN684833IC_AMD02): 44,804 0

GFEA / PASS-THROUGH FROM JAEB CENTER FOR HEALTH RESEARCH (R01 DK 085591 FF): -10,997 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS HOSPITAL (5P50DK082998): -3,199 0

GFEA / PASS-THROUGH FROM JOSLIN DIABETES CENTER INC (1987203-5_AMD04): 2,012 5,248

GFEA / PASS-THROUGH FROM JOSLIN DIABETES CENTER INC (1987203-5_NCE): 308,541 4,815

GFEA / PASS-THROUGH FROM LOS GATOS RESEARCH, INC (AWD-131507): -11,737 0

GFEA / PASS-THROUGH FROM MAYO CLINIC ROCHESTER (63295101): 13 0

GFEA / PASS-THROUGH FROM MAYO CLINIC ROCHESTER (PO# 63595874): -683 0

GFEA / PASS-THROUGH FROM MAYO CLINIC ROCHESTER (PO# 64094713): -6,836 0

GFEA / PASS-THROUGH FROM MAYO CLINIC ROCHESTER (UNI-217896): 28,883 0

GFEA / PASS-THROUGH FROM MEDICAL COLLEGE OF WISCONSIN INC (AWD-161557): 12,120 0

GFEA / PASS-THROUGH FROM MEDICAL UNIERSITY OF SOUTH CAROLINA (MUSC15-047): 25 0

GFEA / PASS-THROUGH FROM MEDICAL UNIERSITY OF SOUTH CAROLINA (MUSC15-047_AMD02): 133,274 0

GFEA / PASS-THROUGH FROM MEDICAL UNIERSITY OF SOUTH CAROLINA (MUSC15-105): -3,872 0

GFEA / PASS-THROUGH FROM MEDICAL UNIERSITY OF SOUTH CAROLINA (MUSC-15-106_AMD01): 88,516 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60037997 UC_AMD02): -15,703 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60037997UC): 99,781 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60042375 RUCO): 41,684 0

GFEA / PASS-THROUGH FROM NORTHWESTERN UNIVERSITY (60044864): 124,829 0

GFEA / PASS-THROUGH FROM RENSSELAER POLYTECHNIC INSTITUTE (A12598_AMD01): 80,302 42,115




GFEA / PASS-THROUGH FROM STANFORD UNIVERSITY (60982058-115260_AMD01): 33,391 0

GFEA / PASS-THROUGH FROM STANFORD UNIVERSITY (60982058-115260_AMD02): 143,159 0

GFEA / PASS-THROUGH FROM TUFTS UNIVERSITY (5011663_SERV): 178,980 0

GFEA / PASS-THROUGH FROM TUFTS UNIVERSITY (5011663-SERV): -1,718 0

GFEA / PASS-THROUGH FROM TUFTS UNIVERSITY (5011663-SERV_AMD04): 57,035 0

GFEA / PASS-THROUGH FROM TUFTS UNIVERSITY (5011663-SERV_AMD05): 12,988 0

GFEA / PASS-THROUGH FROM UNIV OF KANSAS MEDICAL CNTR RSRCH INSTIT (QP86570): 4,426 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA (UA15-044_AMD03): 20,142 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN DIEGO (77639334): 7,379 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (9211SC): 27,041 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (6163-1005-00-P_MOD02): 490,213 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (SUBK00003526_AMD01): 1,776 992

GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5034480): -459 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5-33279): 3,697 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA CHAPEL HILL (5-33710): 552,376 0

V-34

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO




GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6116-1276-00-U): -27,371 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6116-1276-00-U_MOD1): 4 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-114-00-Y): 158,064 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-114-00-Y-NH): 34,499 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-1144-00-Y): 99,020 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-1276-00-C): -3,864 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-1295-00-AZ): -56 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-1295-00-P): -18,009 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6119-1295-00-R): 76,675 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1005-00-AZ): 37,928 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1005-00-P): 325,034 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1008-00-BG): 78,311 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1008-00-P): 225,684 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1017-00-C): 622,847 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1017-00-C_MOD01): 372,187 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (6163-1017-00-U): 544,559 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF SOUTH FLORIDA (USF 6119-1276-00-C): -275,936 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10019509-00-929): 7,491 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC8802): 29,610 0

GFEA / PASS-THROUGH FROM VANDERBILT UNIVERSITY (VUMC 59672): 26,616 0

GFEA / PASS-THROUGH FROM VETERANS MEDICAL RESEARCH FOUNDATION (008740002-313528): -355 0

GFEA / PASS-THROUGH FROM VETERANS MEDICAL RESEARCH FOUNDATION (08740003-316202): 26,285 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFHUS 113617_AMD03): 18,236 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFUHS 110857_AMD02): 3,750 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFUHS 114580): 410,113 0

93.853 / EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS 16,894,405 1,357,502GFBA 1,858,531 134,549

GFEA 13,069,225 1,065,408

GGBA 1,471,451 149,666

GLAA 15,594 0


GFBA / PASS-THROUGH FROM TRISTAN TECHNOLOGIES (OCG6162B): 177,273 0



GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (15 (GG010312)): 50 0

GFEA / PASS-THROUGH FROM EMMES CORPORATION (AWD-121572): 6,664 0

GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (U54NS065701): 9,733 0

GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (RNG200620): 27,714 0

GFEA / PASS-THROUGH FROM KENNEDY KRIEGER INSTITUTE (AWD-161756): 10,735 0


GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (AVN011): 25,116 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS GENERAL HOSPITAL (AWD-143065): 46,925 0

GFEA / PASS-THROUGH FROM MEDICAL UNIERSITY OF SOUTH CAROLINA (MUSC17-018-8C718): 1,271 0

GFEA / PASS-THROUGH FROM SKULPT, INC (R44NS073188): 11,153 7,829



GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (7204SC_AMD04): 16,693 0


GGBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (N004730303): 18,083 0

93.855 / ALLERGY AND INFECTIOUS DISEASES RESEARCH 35,290,056 3,059,283GFBA 1,339,840 49,012

GFEA 15,195,224 1,432,796

GGBA 8,578,890 1,569,386

GKAA 92,099 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT DA (201401154-01): 30,114 0

GFCA / PASS-THROUGH FROM TEXAS A&M UNIVERSITY (23-S162337): 16,363 0

GFCA / PASS-THROUGH FROM UNIVERSITY OF NEW MEXICO (SUBAWARD 3RX98): 13,740 0

GFEA / PASS-THROUGH FROM ALBERT EINSTEIN COLLEGE OF MEDICINE OF Y (31594C): 9,837 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (0109805S19_NCE): 89,134 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (0109805S30): 37,933 0




GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (0109805S43_AMD01): 44,688 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY15109802): -2,264 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY15109803): 16,144 0


GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY15ITN129): -909 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY15ITN140): -209 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY15ITN170): 500 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY15ITN175): 1,276,780 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY16109801_NCE): 0 0


GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY16ITN129_AMD01): 11,486 0




GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY17ITN198_C.R.): 420 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (FY17ITN198_F.R.): 3,186 0

GFEA / PASS-THROUGH FROM BENAROYA RESEARCH INSTITUTE AT VIRGINIA (SUB#FY15109804): 2,330 0





GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (A5327): -424 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (A5327_MOD01): 36,051 0

GFEA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (AWD-144557): 297,682 0

GFEA / PASS-THROUGH FROM CHILDRENS HOSPITAL (G0100279_AMD02): -3,662 0

GFEA / PASS-THROUGH FROM CHILDRENS HOSPITAL (G0100279_AMD03): 3,662 0

GFEA / PASS-THROUGH FROM CHILDREN'S HOSPITAL LOS ANGELES (P2013-0259_UCO_14_1): -39,935 0


V-35

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (133848-ADMIN CORE): 68,217 0


GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135407_AMD02): 16,509 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135408): 998 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135408 CT1 OMEGA): 34,302 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135409): 39 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135409 CT2 DIET STUDY): 40,290 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135409-CT2-DIETSTUDY): 11,718 0

GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (2(GG012726-03)_AMD01): 31,617 0

GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (3 (GG010923-04)): 0 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E4058A): -56,487 0

GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (189925/201209/209235): 13,100 0

GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (C10-ASC01-UCD): 0 0

GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (D10-ASCI-UCD): -33,419 0

GFEA / PASS-THROUGH FROM EASTERN VIRGINIA MEDICAL SCHOOL (S140181-1): 41,541 0

GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (T418996): 73,217 0

GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (T418996_AMD03): 148,122 0


GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (T521690): -6,469 0

GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (T521990_AMD01): 159,579 0


GFEA / PASS-THROUGH FROM FAMILY HEALTH INTERNATIONAL (PO16002956_MOD01): 134,468 0

GFEA / PASS-THROUGH FROM FAMILY HEALTH INTERNATIONAL (PO17001905): 59,221 0

GFEA / PASS-THROUGH FROM FRED HUTCHINSON CANCER RESEARCH CENTER (0000818755): -163 0



GFEA / PASS-THROUGH FROM FRED HUTCHINSON CANCER RESEARCH CENTER (000721031): 580 0

GFEA / PASS-THROUGH FROM HEKTOEN INSTITUTE FOR MEDICAL RESEARCH (50711-R01-UC01): 85,489 0

GFEA / PASS-THROUGH FROM HEKTOEN INSTITUTE FOR MEDICAL RESEARCH (50711-R01-UC01_AMD01): 39,278 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2002127600_MOD02): 67,211 0









GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (LDR 01 MOD 03): 49,652 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (LDR 01_MOD03): 14,194 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (LDR01MOD04): 72,621 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (LDR01MOD05): 13,522 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (PO# 2002641780): 6,947 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (PO#2002292885): 8,889 0



GFEA / PASS-THROUGH FROM MAGEE-WOMENS RESEARCH INSTITUTE AND FOUN (4671): 216,289 0





GFEA / PASS-THROUGH FROM MAGEE-WOMENS RESEARCH INSTITUTE AND FOUN (SUB# 4659): -2,442 0

GFEA / PASS-THROUGH FROM NATIONAL INSTITUTE OF ALLERGY & INFECTIO (E4058A-1): 168,657 0



GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20096402 / 20097102): 383,710 0

GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (20096403 / 20097103): 45,963 0



GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (2020091792): -46 0

GFEA / PASS-THROUGH FROM NATIONAL JEWISH HEALTH (AI098417): -51 0

GFEA / PASS-THROUGH FROM NATL JEWISH HOSPITAL (20000131_AMD03): 29,026 0

GFEA / PASS-THROUGH FROM OKLAHOMA MEDICAL RESEARCH FOUNDATION (0247-05DEN_AMD06): 58,956 0

GFEA / PASS-THROUGH FROM OP-T-MUNE, INC (AWD-130668): -1,170 0

GFEA / PASS-THROUGH FROM OP-T-MUNE, INC (R414AI113977): 87,048 0

GFEA / PASS-THROUGH FROM RESEARCH FOUNDATION FOR MENTAL HYGIENE, (26289_AMD01): 86,819 0

GFEA / PASS-THROUGH FROM RUSH UNIVERSITY (14100301_AMD02): 239,440 0

GFEA / PASS-THROUGH FROM TAIGA BIOTECHNOLOGIES, INC. (FY11.R44HL091740-02): 17 0

GFEA / PASS-THROUGH FROM UNIVERSITY NEBRASKA MEDICAL CENTER (34-5319-2002-001): 4,790 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA AT BIRMINHAM (000502793-006_AMD01): -1,022 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF ARIZONA (339483): 25,632 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ARIZONA (339483_AMD01): 25,058 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN DIEGO (46963162_AMD05): -422 0





GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (9170SC_NCE): 233,567 0




GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKELEY (00008549): 42,014 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA LOS ANGELES (1650 G UA259): 117,467 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA LOS ANGELES (1650 G UA259_AMD01): 105,981 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS (6138670/RFS2012110): -51,770 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS WORCESTER (WA00418032/OSP2015175): 224,841 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (594K075): 8,089 8,089

GFEA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (594K075_AMD04): 19,575 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (692K963): 111,000 0

GFEA / PASS-THROUGH FROM VENTRIA BIOSCIENCE (R43AI106278): -133 0


GGBA / PASS-THROUGH FROM DREXEL UNIVERSITY (003526-00002): -2 0

V-36

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GGBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS HEALTH SCIENCE CENTER AT HOUSTON (0011877A): 1,001,991 0


GGBA / PASS-THROUGH FROM BRIGHAM AND WOMENS HOSPITAL (111898 AMEND 1): 96,703 0








GGBA / PASS-THROUGH FROM DENVER RESEARCH INSTITUTE (1195): 54,127 0

GGBA / PASS-THROUGH FROM CITY OF HOPE NATIONAL MEDICAL CENTER (23112.914124.6692): -37,386 0

GGBA / PASS-THROUGH FROM UNC-UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL (5034271): 28,019 0

GGBA / PASS-THROUGH FROM CITY OF HOPE NATIONAL MEDICAL CENTER (52829.2002418.669302): 142,674 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN (707K630): 21,166 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, SAN FRANCISCO (7536SC): 96,436 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF MISSOURI (C00045040-1): 202,589 0

GGBA / PASS-THROUGH FROM SAINT LOUIS UNIVERSITY (ERS#40536): 163,283 0

GGBA / PASS-THROUGH FROM INNOSENSE, LLC (ISL-COLOSTATE-3102-031417): 4,004 0

GGBA / PASS-THROUGH FROM MICROBIOTIX, INC. (MICROBIOTIX-PRIME#2R44AI098271): 362,273 0

GGBA / PASS-THROUGH FROM AEROPHASE, INC. (NTM25G): 10,311 0

GGBA / PASS-THROUGH FROM GLOBEIMMUNE, INC. (R01AI105053): 362,299 0

93.859 / BIOMEDICAL RESEARCH AND RESEARCH TRAINING 26,998,425 2,455,251GFBA 11,815,127 1,101,206

GFEA 8,879,308 610,444

GGBA 5,497,067 743,601

GKAA 30,484 0

GSAA 174,100 0

GFBA / PASS-THROUGH FROM NEW YORK UNIVERSITY (F7087-03 / UW477062): 37,777 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA SANTA (KK1408): 112,905 0

GFBA / PASS-THROUGH FROM MEADOWLARK OPTICS (OCG6114B): 9,708 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SA (64895397): -7,734 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GB10293 15196): 101,442 0


GFEA / PASS-THROUGH FROM BAYLOR COLLEGE OF MEDICINE (7000000110): 27,288 0


GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (T567671PRE): 82,154 0


GFEA / PASS-THROUGH FROM ENDOCRINE SOCIETY (10002): -28 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2001664592): -2,979 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2002308522_AMD20): 2,060 0

GFEA / PASS-THROUGH FROM MASSACHUSETTS INSTITUTE OF TECHNOLOGY (5710003375): 0 0


GFEA / PASS-THROUGH FROM WASHINGTON UNIV IN ST LOUIS MISSOURI (SUB#WU-12-248): 0 0

GFEA / PASS-THROUGH FROM WASHINGTON UNIV IN ST LOUIS MISSOURI (WU-17-16_MOD01): 32,983 0

GGBA / PASS-THROUGH FROM CRESTONE, INC. (PO# 820): 57,022 0

GGBA / PASS-THROUGH FROM CRESTONE, INC. (PO#1268): 18,266 0

GGBA / PASS-THROUGH FROM VIRGINIA POLYTECHNIC INSTITUTE (SCA #431667-19019, PTE R01GM09): 5,000 0

GGBA / PASS-THROUGH FROM JAMES MADISON UNIVERSITY (V13-226-01): 16,012 0

GSAA / PASS-THROUGH FROM SACNAS - SOCIETY FOR ADVANCEMENT OF CHICANOS/HISPANICS AND NATIVE AMERICANS

IN SCIENCE (5T36GM008285-29): 15,351 0

93.865 / CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH 14,629,890 3,377,595GFBA 2,228,932 401,673

GFCA 852,033 699,141

GFEA 9,692,364 2,264,001

GGBA 332,711 0

GLAA 19,197 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT DA (201014565-02): 174 0

GFBA / PASS-THROUGH FROM OHIO STATE UNIVERSITY (60035809-UC): 17,111 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (517K300): -168 0


GFCA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA (SUBAWARD NO. KK1503): 0 0

GFEA / PASS-THROUGH FROM DARTMOUTH COLLEGE (R871): 35,551 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (AWD-123243): -13,361 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (AWD-123811): 26,226 0

GFEA / PASS-THROUGH FROM GEORGE WASHINGTON UNIVERSITY (AWD-143998): -13,361 0

GFEA / PASS-THROUGH FROM HARVARD SCHOOL OF PUBLIC HEALTH (114074.1009.5041184): 3,021 0

GFEA / PASS-THROUGH FROM HARVARD SCHOOL OF PUBLIC HEALTH (114205-1109-5096821): 24,563 0

GFEA / PASS-THROUGH FROM HARVARD SCHOOL OF PUBLIC HEALTH (HD052102): 63 0

GFEA / PASS-THROUGH FROM HARVARD UNIVERSITY-SCHOOL OF PUBLIC HEAL (114074.0908.5041182): 2,327 0

GFEA / PASS-THROUGH FROM HARVARD UNIVERSITY-SCHOOL OF PUBLIC HEAL (114074.1008.5041182): 545 0

GFEA / PASS-THROUGH FROM HARVARD UNIVERSITY-SCHOOL OF PUBLIC HEAL (114205-1108-5096823): 33,724 0

GFEA / PASS-THROUGH FROM HARVARD UNIVERSITY-SCHOOL OF PUBLIC HEAL (14205-1109-5096821 + AMD0): 228,381 0

GFEA / PASS-THROUGH FROM HARVARD UNIVERSITY-SCHOOL OF PUBLIC HEAL (14205-1109-5096823): 25,613 0

GFEA / PASS-THROUGH FROM HARVARD UNIVERSITY-SCHOOL OF PUBLIC HEAL (14205-1109-5096823_AMD01): 273,427 0

GFEA / PASS-THROUGH FROM INFINITE BIOMEDICAL TECHNOLOGIES (AWD-162331): 24,959 0

GFEA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (NWCS602PRE): 108,867 0

GFEA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (AWD-170078): 3,458 0

GFEA / PASS-THROUGH FROM RHODE ISLAND HOSPITAL (5001111-U COLORADO_AMD01): 9,302 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA (000504713-006): 10,540 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT DAVIS (09-000148-10): -14,087 0



GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN DIEGO (60237136/S9000991): 0 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CHICAGO (FP061712-A_AMD01): 138,920 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CHICAGO (G018.UCD.01_AMD01): 38,137 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF DENVER (SC36868-01-00): 25,326 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF INDIANA (AWD-172807): 44,442 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (P003928103_NCE): 63,985 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF OKLAHOMA HEALTH SCIENCES C (RS20130769-12A1): 5,043 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GB10318 152784_AMD01): 30,847 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF WYOMING (10026961): 149,475 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WYOMING (1002696-UCD): -66,561 0

V-37

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO





GFEA / PASS-THROUGH FROM WAYNE STATE UNIVERSITY (WSU16029-A2): 306 0

GFEA / PASS-THROUGH FROM WAYNE STATE UNIVERSITY (WSU16029-A2_AMD02): 19,737 0

GFEA / PASS-THROUGH FROM WESTAT, INC (7887-S035_AMD12): 2,089 12,780

GGBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5594-CSU-DHHS-8170): 29,436 0

GGBA / PASS-THROUGH FROM MAYO CLINIC - ROCHESTER (PO 63695170): -2 0

93.866 / AGING RESEARCH 10,156,832 1,027,419GFBA 2,200,861 59,953

GFCA 83,435 55,929

GFEA 5,898,898 899,809

GGBA 632,447 11,728

GFBA / PASS-THROUGH FROM RSCH FUND STATE UNIVERSITY OF (67685/1116763/71021/11238): 46,890 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA RIVER (S000736): 1,140,061 0


GFCA / PASS-THROUGH FROM PIKES PEAK AREA COUNCIL OF GOVERNMENTS (AGING CENTER 15-16): -82 0

GFCA / PASS-THROUGH FROM UNIVERSITY OF NORTH TEXAS (RF00015-2017-0045): 17,513 0

GFEA / PASS-THROUGH FROM ALBERT EINSTEIN COLLEGE OF MEDICINE (31594F_AMD.07): 14,324 0

GFEA / PASS-THROUGH FROM ALBERT EINSTEIN COLLEGE OF MEDICINE OF Y (61594A): -1,309 0

GFEA / PASS-THROUGH FROM ALBERT EINSTEIN COLLEGE OF MEDICINE OF Y (9-526-5809): -120 0

GFEA / PASS-THROUGH FROM HEBREW REHABILITATION CENTER (10.10.91541_AMD01): 1,303 0

GFEA / PASS-THROUGH FROM OREGON RESEARCH INSTITUTE (R01 AG020048): 41,910 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (UFOER00010436_AMD02): 12 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VERMONT (30686SUB52098): 23,139 0

GFEA / PASS-THROUGH FROM VIRGINIA COMMONWEALTH UNIVERSITY (FP00003351_SA001): 22,333 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFUHS 16664): -340 0

GFEA / PASS-THROUGH FROM WAKE FOREST UNIVERSITY SCHOOL OF MEDICIN (WFUHS/UCD10064): -995 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3002811673): 28,590 0

93.867 / VISION RESEARCH 5,054,152 452,626GFBA 650,997 0

GFEA 3,660,107 452,626

GLAA 532 0

GFEA / PASS-THROUGH FROM CHILDREN'S HOSPITAL PHILADELPHIA (3209850817_AMD01): 6,504 0

GFEA / PASS-THROUGH FROM INDIANA UNIVERSITY (BL-4624276-UCD): 13,837 0

GFEA / PASS-THROUGH FROM MCMASTER UNIVERSITY (20002912_YR02): 241,136 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10031605-01): -1,524 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10031605-01_AMD02): 49,297 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10031605-01_AMD03): 16,777 0

GFEA / PASS-THROUGH FROM VIRGINIA COMMONWEALTH UNIVERSITY (PD303645-SC105445_AMD03): 216,316 0

93.701 / TRANS-NIH RECOVERY ACT RESEARCH SUPPORT 3 0GFEA -22 0

GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (DUKE173530): 25 0

93.879 / MEDICAL LIBRARY ASSISTANCE 1,341,879 0GFEA 1,210,029 0

GFBA / PASS-THROUGH FROM CHILDREN'S HOSPITAL BOSTON (GENFD0001158624): 142,850 0

GFEA / PASS-THROUGH FROM CHILDRENS HOSPITAL (G0100345): -11,443 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (UFDSP00010650): 443 0

93.397 / CANCER CENTERS SUPPORT GRANTS 3,939,682 0GFEA 3,652,300 0

GFBA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (2002373317): 65,487 0

GFEA / PASS-THROUGH FROM ACRIN (AWD-133320): 8,561 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00000510_YR04): 212,721 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (00004811): 613 0

93.143 / NIEHS SUPERFUND HAZARDOUS SUBSTANCES_BASIC RESEARCH AND EDUCATION 293,167 123,433GLAA 246,216 123,433


GFEA / PASS-THROUGH FROM SCHOOL OF MINES FOUNDATION (400763-5803): -6,175 0

93.172 / HUMAN GENOME RESEARCH 38,591 0GFBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (UCOHG008983): 18,079 0

GFEA / PASS-THROUGH FROM SAGE BIONETWORKS (2017ENCODE1): 8,342 0

GFEA / PASS-THROUGH FROM VANDERBILT UNIVERSITY (VUMC59996): 12,170 0

93.209 / CONTRACEPTION AND INFERTILITY RESEARCH LOAN REPAYMENT PROGRAM 6,885 0GFEA 6,885 0

93.307 / MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH 1,225,756 291,773GFEA 1,162,614 291,773

GFEA / PASS-THROUGH FROM COLLABORATIVE RESEARCH CENTER FOR AMERIC (SR-2015-11): 1,671 0

GFEA / PASS-THROUGH FROM WASHINGTON STATE UNIVERSITY (12687 G003650): 33,350 0

GFEA / PASS-THROUGH FROM WASHINGTON STATE UNIVERSITY (12687 G003650_AMD0A): 28,121 0

93.350 / NATIONAL CENTER FOR ADVANCING TRANSLATIONAL SCIENCES 10,159,322 2,035,650GFEA 9,892,681 2,035,650

GFEA / PASS-THROUGH FROM DYSTONIA MEDICAL RESEARCH FOUNDATION (AWD-164595): 89 0


GGBA / PASS-THROUGH FROM TRAILHEAD INSTITUTE (JP247A): 3,734 0

93.361 / NURSING RESEARCH 2,616,962 254,975GFEA 1,045,278 235,965

GFEA / PASS-THROUGH FROM DANA-FARBER/PARTNERS CANCER CARE (1283501): 32,640 19,010




GFEA / PASS-THROUGH FROM DUKE UNIVERSITY (203-8501): -1,009 0


GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (9782SCPRE): 206,203 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PITTSBURG (0043908 (126061-1)_AMD03): 273,855 0


93.399 / CANCER CONTROL 434,865 0GFEA 472,224 0

GFEA / PASS-THROUGH FROM M.D.ANDERSON CANCER CENTER AT UNIV OF TE (23676/98017942): -36,411 0

GFEA / PASS-THROUGH FROM SOUTHWEST ONCOLOGY CANCER THERAPY RESEAR (F021096): -948 0

93.839 / BLOOD DISEASES AND RESOURCES RESEARCH 2,460,783 767,677GFEA 1,328,194 310,308

GGBA 213,845 0

GLAA 674,372 336,745

GFEA / PASS-THROUGH FROM AMERICAN THROMBOSIS AND HEMOSTASIS NETWO (ATHM2015001-VIII-1): 152,989 120,624

GFEA / PASS-THROUGH FROM AMERICAN THROMBOSIS AND HEMOSTASIS NETWO (ATHN2015001-PI-2): 16,878 0

V-38

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM BLOODCENTER OF WISCONSIN (0115-81148): 19,964 0

GFEA / PASS-THROUGH FROM BLOODWORKS NORTHWEST (802-UW-2015): 0 0

GFEA / PASS-THROUGH FROM MEDICAL COLLEGE OF WISCONSIN INC (AWD-132415): 3,568 0

GFEA / PASS-THROUGH FROM PUGET SOUND BLOOD CENTER (802-UCHSC-2016): 19,389 0


93.840 / TRANSLATION AND IMPLEMENTATION SCIENCE RESEARCH FOR HEART, LUNG, BLOOD DISEASES, AND SLEEP DISORDERS 68,330 0

GFEA 14,005 0

GFEA / PASS-THROUGH FROM RTI INTERNATIONAL (4-312-0215445-52725L): 19,647 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MISSISSIPPI MEDICAL CENTER (66102700417-01UCD): 34,678 0

93.281 / MENTAL HEALTH RESEARCH CAREER/SCIENTIST DEVELOPMENT AWARDS 73,508 0GFEA / PASS-THROUGH FROM UNIVERSITY OF MASSACHUSETTS WORCESTER (RFS2016008_AMD02): 73,508 0

93.285 / NATIONAL INSTITUTES OF HEALTH PEDIATRIC RESEARCH LOAN REPAYMENT PROGRAM 0 0GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (S696376): 0 0

93.389 / NATIONAL CENTER FOR RESEARCH RESOURCES 124,516 0GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GB10282 151583): 15,784 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GB10282 151583_AMD02): 108,732 0

93.856 / MICROBIOLOGY AND INFECTIOUS DISEASES RESEARCH 369,284 125,962GGBA 371,946 125,962

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (135409-CT2-DIET STUDY): -9,007 0

GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (AWD-141241): -7,788 0


GFEA / PASS-THROUGH FROM WESTAT, INC (HHSN267200800001C): 4,259 0

93.PH15113031 / WOMEN AND THEIR CHILDREN'S HEALTH STU... 6,352 0GGBA / PASS-THROUGH FROM LOUISIANA STATE UNIVERSITY (PH15113031): 6,352 0

93.HHSN272201000009I/HHSN27200005 / TO A-81 TASK A ANTI-MYCOBACTERIAL EVA... 85,644 0GGBA 85,644 0

93.HHSN272201000009I/HHSN27200005 / TO A-81 TASK B ANTI-MYCOBACTERIAL EVA... 46,758 0GGBA 46,758 0

93.HHSN272201000009I/HHSN27200005 / TO A-81 TASK C ANTI-MYCOBACTERIAL EVA... 166,212 0GGBA 166,212 0

93.HHSN272201000009I/HHSN27200005 / TO A-81 TASK D ANTI-MYCOBACTERIAL EVA... 162,904 0GGBA 162,904 0

93.HHSN272201000009I/HHSN27200005 / TO A-81 TASK E ANTI-MYCOBACTERIAL EVA... 143,212 0GGBA 143,212 0

93.HHSN272201000009I/HHSN27200006 / TO A80 TASK A ADVANCED SMALL ANIMAL M... 228,442 0GGBA 228,442 0

93.HHSN272201000009I/HHSN27200006 / TO A80 TASK B ADVANCED SMALL ANIMAL M... 179,929 0GGBA 179,929 0

93.HHSN272201000009I/HHSN27200006 / TO A80 TASK C ADVANCED SMALL ANIMAL M... 167,248 0GGBA 167,248 0

93.HHSN272201000009I/HHSN27200006 / TO A80 TASK D ADVANCED SMALL ANIMAL M... 238,557 0GGBA 238,557 0

93.200-2012-42145 / TO A80 TASK A, OPTION 1ADVANCED SMALL... 54,971 0GGBA 54,971 0

93.HHSN272201000009I/HHSN27200006 / TO A80 TASK C, OPTION 1 ADVANCED SMAL... 40,529 0GGBA 40,529 0

93.HHSN272201000009I/HHSN27200006 / TO A80 TASK ORDER B OPTION 1 ADVANCED... 30,028 0GGBA 30,028 0

93.989 / INTERNATIONAL RESEARCH AND RESEARCH TRAINING 65,781 0GGBA 65,781 0

93.PO#211-2014-60050 / ENHANCED SAFETY AND HEALTH TRAINING FOR WESTERN MINE WORKERS 220,239 0GLAA 220,239 0

93.254-2015-M-87914 / RELATIVE DISPERSIBILITY EXPERIMENTS OF ROCK DUST AT THE COLORADO SCHOOL OF MINES' EDGAR MINE 17,470 0

GLAA 17,470 0

93.BAA-200-2016-90152 / DISPERSIBILITY TESTING OF DRIED WET AND FOAM ROCK DUST 224,112 0GLAA 224,112 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, OFFICE OF MINORITY HEALTH

93.910 / FAMILY AND COMMUNITY VIOLENCE PREVENTION PROGRAM 75,288 0GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10032145_AMD02): -2,639 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10032145_AMD04): 77,927 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, OFFICE OF THE SECRETARY

93.297 / TEENAGE PREGNANCY PREVENTION PROGRAM 106,595 8,799GFEA 50,848 8,799

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL (E2943B-6A): 55,747 0

93.015 / HIV PREVENTION PROGRAMS FOR WOMEN 0 0GFEA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA AT BIRMINHAM (SUB# 000406291-002_AMD02): 0 0

GFEA / PASS-THROUGH FROM WESTAT, INC (6101-S070): -22,778 0


93.343 / PUBLIC HEALTH SERVICE EVALUATION FUNDS 271,772 0GGBA 271,772 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION

93.243 / SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE 231,534 29,125GFEA 225,762 29,125

GFEA / PASS-THROUGH FROM ICF INTERNATIONAL (14TWSK0098): 5,772 0

DEPARTMENT OF HOMELAND SECURITY

97.784-24-592 / DEPARTMENT OF HOMELAND SECURITY RESEARCH AND DEVELOPMENT PROGRAMS 21,053 0GFBA / PASS-THROUGH FROM APPLIED TECHNOLOGY COUNCIL (784-24-592): 21,053 0



97.06-S160635 / FROM THE BENCH TO THE SHOP: CREATION ... 37,355 0GGBA / PASS-THROUGH FROM TEXAS A & M (06-S160635): 37,355 0

97.35342533 / THE RETROSPECTIVE FUTURE IN THE INTER... 114,523 0GGBA / PASS-THROUGH FROM UNIVERSITY OF SOUTHERN CALIFORNIA (35342533): 114,523 0

97.HSHQDC-13-C-B0018 / BIG DATA ANALYTICS OF EPIDEMIC OUTBREAKS 331,708 75,943GGBA 331,708 75,943

97.HSHQDC-13-C-B0028 P00002 / U.S. ANIMAL MOVEMENT MODEL (USAMM) AN... 84,098 55,773GGBA 84,098 55,773

97.PO# 2000017855 / TRACE METAL SIGNATURES ARISING FROM WORLDWIDE NUCLEAR FUEL CYCLE PROCESSES 45,926 0GLAA / PASS-THROUGH FROM UNIVERSITY OF SOUTH CAROLINA (PO# 2000017855): 45,926 0

V-39

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF HOMELAND SECURITY, DOMESTIC NUCLEAR DETECTION OFFICE (DNDO)

97.077 / HOMELAND SECURITY RESEARCH, DEVELOPMENT, TESTING, EVALUATION, AND DEMONSTRATION OF TECHNOLOGIES RELATED TO NUCLEAR THREAT DETECTION 427,826 0

GGBA 161,354 0

GLAA 266,472 0

DEPARTMENT OF HOMELAND SECURITY, FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA)

97.007 / HOMELAND SECURITY PREPAREDNESS TECHNICAL ASSISTANCE PROGRAM 236,713 117,548GFBA 236,713 117,548

97.045 / COOPERATING TECHNICAL PARTNERS 50,782 0GFBA / PASS-THROUGH FROM ASSOCIATION OF STATE FLOODPLAI (OCG6390B): 50,782 0

DEPARTMENT OF HOMELAND SECURITY, SCIENCE AND TECHNOLOGY (S&T)

97.061 / CENTERS FOR HOMELAND SECURITY 95,752 0GGBA / PASS-THROUGH FROM TEXAS A & M (06-S170641): 7,467 0

GGBA / PASS-THROUGH FROM UNC-UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL (5103192): 88,285 0

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF SUSTAINABLE HOUSING AND COMMUNITY

14.703 / SUSTAINABLE COMMUNITIES REGIONAL PLANNING GRANT 2 0GFEA / PASS-THROUGH FROM DENVER REGIONAL COUNCIL OF GOVERNMENTS (EX14016): 2 0

DEPARTMENT OF JUSTICE, BUREAU OF JUSTICE ASSISTANCE

16.754 / HAROLD ROGERS PRESCRIPTION DRUG MONITORING PROGRAM 183,891 0SJAA 183,891 0

DEPARTMENT OF JUSTICE, NATIONAL INSTITUTE OF JUSTICE

16.560 / NATIONAL INSTITUTE OF JUSTICE RESEARCH, EVALUATION, AND DEVELOPMENT PROJECT GRANTS 2,067,091 294,175GFBA 1,559,179 255,805

GFEA 242,221 38,370

GZAA 88,003 0


GFBA / PASS-THROUGH FROM SAM HOUSTON STATE UNIVERSITY (27049A): 134,811 0

16.2014-IJ-CX-0013 / DEPARTMENT OF JUSTICE 2,313 0GFCA 2,313 0

DEPARTMENT OF JUSTICE, VIOLENCE AGAINST WOMEN OFFICE

16.525 / GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS 141,990 0GFCA 141,990 0

DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS

17.002 / LABOR FORCE STATISTICS 122,436 0GFEA 122,436 0

DEPARTMENT OF LABOR, EMPLOYMENT TRAINING ADMINISTRATION

17.282 / TRADE ADJUSTMENT ASSISTANCE COMMUNITY COLLEGE AND CAREER TRAINING (TAACCCT) GRANTS 102,414 0GZAA 58,477 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (UFDSP00010700): 43,937 0

DEPARTMENT OF LABOR, MINE SAFETY AND HEALTH ADMINISTRATION

17.603 / BROOKWOOD-SAGO GRANT 203,102 0GLAA 203,102 0

DEPARTMENT OF STATE

19.004371-00002 / SECONDARY CITIES UNIVERSITY PARTNERSHIPS 201,045 0GGBA / PASS-THROUGH FROM AAG-ASSOCIATION OF AMERICAN GEOGRAPHERS (004371-00002): 201,045 0

19.WU-17-18 / NUTRIENT ANALYSIS ON MALAWI POWDERS 10,951 0GGBA / PASS-THROUGH FROM WASHINGTON UNIVERSITY IN ST. LOUIS (WU-17-18): 10,951 0

DEPARTMENT OF STATE, BUREAU OF DEMOCRACY, HUMAN RIGHTS AND LABOR

19.345 / INTERNATIONAL PROGRAMS TO SUPPORT DEMOCRACY, HUMAN RIGHTS AND LABOR 65,418 0GFBA / PASS-THROUGH FROM UNIVERSITY OF MICHIGAN (3003991863): 65,418 0

DEPARTMENT OF STATE, BUREAU OF ECONOMIC AND BUSINESS AFFAIRS

19.322 / ECONOMIC STATECRAFT 68,015 0GLAA 68,015 0

DEPARTMENT OF STATE, BUREAU OF OCEANS AND INTERNATIONAL ENVIRONMENTAL AND SCIENTIFIC AFFAIRS

19.017 / ENVIRONMENTAL AND SCIENTIFIC PARTNERSHIPS AND PROGRAMS 45,843 0GLAA 45,843 0

DEPARTMENT OF STATE, BUREAU OF POPULATION, REFUGEES, AND MIGRATION

19.522 / OVERSEAS REFUGEE ASSISTANCE PROGRAMS FOR STRATEGIC GLOBAL PRIORITIES 268,313 156,452GFBA 268,313 156,452

DEPARTMENT OF STATE, UNDER SECRETARY FOR PUBLIC DIPLOMACY AND PUBLIC AFFAIRS

19.040 / PUBLIC DIPLOMACY PROGRAMS 20,553 0GLAA 20,553 0

DEPARTMENT OF THE INTERIOR

15.R16PD00646 / DEPARTMENT OF THE INTERIOR RESEARCH AND DEVELOPMENT PROGRAMS 821,665 0GFBA 821,665 0

15.P1630501 / DEPARTMENT OF THE INTERIOR RESEARCH AND DEVELOPMENT PROGRAMS 11,930 0GFBA / PASS-THROUGH FROM CALIFORNIA DEPARTMENT OF FISH (P1630501): 11,930 0

15.D15PC00205 / NETBRANE: A SOFTWARE DEFINED DDOS PRO... 600,077 99,066GGBA 600,077 99,066

15.D15PC00278 / U.S. ANIMAL MOVEMENT MODEL (USAMM) AN... 472,957 224,376GGBA 472,957 224,376

15.D15PC00279 / ASSESSING THE EPIDEMIOLOGICAL AND ECO... 535,171 195,158GGBA 535,171 195,158

15.P15AC01356 P14AC00728 / AEROSOL RESEARCH AND DATA, DISSEMINAT... 22,028 0GGBA 22,028 0

15.P15AC01356 P14AC00728 / ASSISTANCE FOR VISIBILITY DATA ANALYS... 146,536 0GGBA 146,536 0

15.AV14-CO01 / STATEVIEW PROGRAM DEVELOPMENT AND OPE... 23,495 0GGBA / PASS-THROUGH FROM AMERICAVIEW (AV14-CO01): 23,495 0

DEPARTMENT OF THE INTERIOR, BUREAU OF INDIAN AFFAIRS

15.Ute Mountain/CSU / CLIMATE CHANGE VULNERABILITY ASSESSME... 5,351 0GGBA / PASS-THROUGH FROM UTE MOUNTAIN UTE TRIBE (UTE MOUNTAIN/CSU): 5,351 0

15.022 / TRIBAL SELF-GOVERNANCE 25,752 0GGBA / PASS-THROUGH FROM UNIVERSITY OF NEW HAMPSHIRE (15-022 PRIME ICER1313804): 25,752 0

15.17-17-FWF / RENEWABLE ENERGY FEASIBILITY STUDY AT FORT BERTHOLD INDIAN RESERVATION: PLANNED ACTIVITIES AND DELIVERABLE PROJECTS 10,004 0

GLAA / PASS-THROUGH FROM MHA NATION (17-17-FWF): 10,004 0

15.CSM 11544P / PAJARITO MOUNTAIN RARE EARTH ELEMENT DEPOSIT, MESCALERO APACHE RESERVATION, NEW MEXICO 40,444 0GLAA 40,444 0

V-40

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF THE INTERIOR, BUREAU OF LAND MANAGEMENT

15.229 / WILD HORSE AND BURRO RESOURCE MANAGEMENT 259,476 0GGBA 259,476 0

15.224 / CULTURAL AND PALEONTOLOGICAL RESOURCES MANAGEMENT 51,906 0GFBA 49,405 0

GGBA 2,501 0

15.232 / WILDLAND FIRE RESEARCH AND STUDIES 773,459 84,492GFBA 26,399 0

GFEA 8,161 0

GGBA 589,401 84,492

GLAA 95,252 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10040658): 46,243 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF OREGON (281190B): 8,003 0

15.225 / RECREATION RESOURCE MANAGEMENT 76,501 0GZAA 76,501 0

15.231 / FISH, WILDLIFE AND PLANT CONSERVATION RESOURCE MANAGEMENT 153,041 0GGBA 48,369 0

GKAA 26,792 0

GZAA 11,533 0

GGBA / PASS-THROUGH FROM THE NATURE CONSERVANCY (COFO_CSU_BLM GUNNISON_052015): 34,477 0

GTAA / PASS-THROUGH FROM SMITHSONIAN INSTITUTE (L11AC20325): 31,870 0

15.236 / ENVIRONMENTAL QUALITY AND PROTECTION 2,736 0GGBA 2,736 0

15.237 / RANGELAND RESOURCE MANAGEMENT 21,577 0GGBA 21,577 0

15.238 / CHALLENGE COST SHARE 11,802 0GKAA 11,802 0

15.239 / MANAGEMENT INITIATIVES 1,151 0GZAA 1,151 0

DEPARTMENT OF THE INTERIOR, BUREAU OF OCEAN ENERGY MANAGEMENT

15.423 / BUREAU OF OCEAN ENERGY MANAGEMENT (BOEM) ENVIRONMENTAL STUDIES (ES) 26,266 0GFBA / PASS-THROUGH FROM LEIDOS BIOMEDICAL RESEARCH , I (P010074113): 26,266 0

DEPARTMENT OF THE INTERIOR, BUREAU OF RECLAMATION

15.560 / SECURE WATER ACT Û RESEARCH AGREEMENTS 433,372 12,672GFBA 232,723 12,672

GGBA 199,925 0

GLAA 724 0

15.529 / UPPER COLORADO AND SAN JUAN RIVER BASINS ENDANGERED FISH RECOVERY 1,137,858 0GGBA 1,137,858 0

15.506 / WATER DESALINATION RESEARCH AND DEVELOPMENT 141,035 0GLAA 141,035 0

DEPARTMENT OF THE INTERIOR, FISH AND WILDLIFE SERVICE

15.650 / RESEARCH GRANTS (GENERIC) 60,463 0GGBA 60,463 0

15.670 / ADAPTIVE SCIENCE 97,415 0GFBA 48,322 0

GGBA 49,093 0

15.F14AC00608 60181BJ650 / NOXIOUS WEED MONITORING AT THE U. S. ... 60,744 0GGBA 60,744 0

15.L11AC20319 / DEVELOPMENT OF A SITE PLAN FOR WEED T... 3,148 0GGBA 3,148 0

15.F14AC00608 60181BJ650 / NOXIOUS WEED SURVEY AND WEED MANAGEME... 23,929 0GGBA 23,929 0

15.608 / FISH AND WILDLIFE MANAGEMENT ASSISTANCE 17,432 0GGBA 17,432 0

15.643 / ALASKA MIGRATORY BIRD CO-MANAGEMENT COUNCIL 36,629 0GGBA 36,629 0

15.655 / MIGRATORY BIRD MONITORING, ASSESSMENT AND CONSERVATION 40,474 1,209GGBA 40,474 1,209

15.678 / COOPERATIVE ECOSYSTEM STUDIES UNITS 16,596 0GGBA 16,596 0

DEPARTMENT OF THE INTERIOR, NATIONAL PARK SERVICE

15.945 / COOPERATIVE RESEARCH AND TRAINING PROGRAMS Û RESOURCES OF THE NATIONAL PARK SYSTEM 6,719,792 24,606GFBA 205,668 0

GFEA 141,330 0

GGBA 6,264,884 0

GKAA 3,271 0

GSAA 100,639 24,606

GZAA 4,000 0

15.933 / PRESERVATION OF JAPANESE AMERICAN CONFINEMENT SITES 73,371 0GFEA 19,100 0

GGBA 54,271 0

15.H1200090004 P12AC10581 CSURM-2 / INVESTIGATION OF NITROGEN DEPOSITION ... 7,706 0GGBA 7,706 0

15.H2370094000 P11AC91242 mod 8 / PROVIDE NPS GUIDANCE AND TECHNICAL SU... 39,958 0GGBA 39,958 0

15.P12AC10601 P14AC00749 RM257 / RESTORE HISTORIC WETLANDS NEAR MOUTH ... 3,562 0GGBA 3,562 0

15.P12AC10997 RM263 / MONITORING THE SECOND PHASE OF SALT S... 1,606 0GGBA 1,606 0

15.P13AC00274 RM PECO / REMOVE FINAL LEVEE SEGMENT TO COMPLET... 14,879 0GGBA 14,879 0

15.P14AC00728 P15AC00068 / IDENTIFICATION OF OUTSTANDING RESOURC... 16,517 0GGBA 16,517 0

15.P14AC01191 / WHITE-NOSE SYNDROME IN BATS OUTREACH ... 95,659 0GGBA 95,659 0

15.P15AC01698TA / DESIGN AND ASSESS COMMUNICATION EFFOR... 71,907 0GGBA 71,907 0

15.916 / OUTDOOR RECREATION_ACQUISITION, DEVELOPMENT AND PLANNING -10,052 0GGBA -10,052 0

DEPARTMENT OF THE INTERIOR, OFFICE OF SURFACE MINING

15.255 / SCIENCE AND TECHNOLOGY PROJECTS RELATED TO COAL MINING AND RECLAMATION 13,666 0GLAA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5596-CSM-USDI-0074): 13,666 0

V-41

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF THE INTERIOR, U.S. GEOLOGICAL SURVEY

15.807 / EARTHQUAKE HAZARDS PROGRAM ASSISTANCE 69,812 0GFBA 62,950 0

GLAA 6,862 0

15.808 / U.S. GEOLOGICAL SURVEY_ RESEARCH AND DATA COLLECTION 2,261,606 10,983GFBA 527,614 4,794

GFEA 5,369 0

GGBA 1,663,580 6,189

GLAA 65,043 0

15.805 / ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES 246,484 92,835GGBA 246,484 92,835

15.810 / NATIONAL COOPERATIVE GEOLOGIC MAPPING 187,818 0GGBA 17,279 0

GLAA 170,539 0

15.812 / COOPERATIVE RESEARCH UNITS 481,087 0GGBA 481,087 0

15.820 / NATIONAL CLIMATE CHANGE AND WILDLIFE SCIENCE CENTER 148,955 0GGBA 142,809 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, DAVIS (201403279-01): 6,146 0

15.809 / NATIONAL SPATIAL DATA INFRASTRUCTURE COOPERATIVE AGREEMENTS 53 0GLAA 53 0

15.814 / NATIONAL GEOLOGICAL AND GEOPHYSICAL DATA PRESERVATION 20,705 0GLAA 20,705 0

15.819 / ENERGY COOPERATIVES TO SUPPORT THE NATIONAL COAL RESOURCES DATA SYSTEM (NCRDS) 25,887 0GLAA 25,887 0

DEPARTMENT OF TRANSPORTATION

20.DTFH61-13-C-00024 / DEPARTMENT OF TRANSPORTATION RESEARCH AND DEVELOPMENT PROGRAMS 119,943 57,961GFBA 119,943 57,961

20.13-21 / DEPARTMENT OF TRANSPORTATION RESEARCH AND DEVELOPMENT PROGRAMS -23 0GFBA / PASS-THROUGH FROM ENGINEERING & SOFTWARE CONSULT (13-21): -23 0

20.UTA14-000735 / DEPARTMENT OF TRANSPORTATION RESEARCH AND DEVELOPMENT PROGRAMS 1,159 0GFBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT AUSTIN (UTA14-000735): 1,159 0

20.HR 14-36 / DEPARTMENT OF TRANSPORTATION RESEARCH AND DEVELOPMENT PROGRAMS 74,686 0GFBA / PASS-THROUGH FROM NATIONAL ACADEMY OF SCIENCE (HR 14-36): 74,686 0

DEPARTMENT OF TRANSPORTATION, FEDERAL AVIATION ADMINISTRATION (FAA)

20.109 / AIR TRANSPORTATION CENTERS OF EXCELLENCE 110,153 0GFBA 110,153 0

DEPARTMENT OF TRANSPORTATION, FEDERAL HIGHWAY ADMINISTRATION (FHWA)

20.200 / HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM 69,937 0GLAA 19,603 0

GFBA / PASS-THROUGH FROM UNIV OF KENTUCKY RESEARCH FOUN (3200000701-17-003): 50,334 0

DEPARTMENT OF TRANSPORTATION, FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION (FMCSA)

20.218 / MOTOR CARRIER SAFETY ASSISTANCE 25,321 0GFBA / PASS-THROUGH FROM HILL INTERNATIONAL, INC (NCHRP 10-92): 25,321 0

DEPARTMENT OF TRANSPORTATION, OFFICE OF THE SECRETARY (OST) ADMINISTRATION SECRETARIATE

20.701 / UNIVERSITY TRANSPORTATION CENTERS PROGRAM 827,816 49,872GLAA 285,189 49,872

GFEA / PASS-THROUGH FROM NORTH DAKOTA STATE UNIVERSITY (DTRT12-G-UTC08): -1,515 0

GFEA / PASS-THROUGH FROM NORTH DAKOTA STATE UNIVERSITY (DTRT13-G-UTC38): 189,679 0

GFEA / PASS-THROUGH FROM NORTH DAKOTA STATE UNIVERSITY (DTRT13-G-UTC38-03): 56,625 0

GFEA / PASS-THROUGH FROM NORTH DAKOTA STATE UNIVERSITY (FAR0019957): 15,773 0

GFEA / PASS-THROUGH FROM PORTLAND STATE UNIVERSITY (205NOR508): 20,000 0

GGBA / PASS-THROUGH FROM NORTH DAKOTA STATE UNIVERSITY (FAR0023139): 262,065 0

20.762 / RESEARCH GRANTS -35 0GFEA / PASS-THROUGH FROM ENGINEERING & SOFTWARE CONSULTANTS, INC. (ESC #15-33): -35 0

DEPARTMENT OF TRANSPORTATION, PIPELINE AND HAZARDOUS MATERIALS SAFETY ADMINISTRATION

20.724 / PIPELINE SAFETY RESEARCH COMPETITIVE ACADEMIC AGREEMENT PROGRAM (CAAP) 232,181 17,387GFBA 150,704 0

GFEA 57,519 17,387

GLAA 11,213 0


20.723 / PHMSA PIPELINE SAFETY RESEARCH AND DEVELOPMENT ÔOTHER TRANSACTION AGREEMENTSÖ 31,089 0GFEA / PASS-THROUGH FROM GAS TECHNOLOGY INSTITUTE (S585-21875_AMD01): 31,089 0

DEPARTMENT OF VETERANS AFFAIRS

64.16020062 / DEPARTMENT OF VETERANS AFFAIRS RESEARCH AND DEVELOPMENT PROGRAMS 147,731 0GFBA 147,731 0

DEPARTMENT OF VETERANS AFFAIRS, VA HEALTH ADMINISTRATION CENTER

64.009 / VETERANS MEDICAL CARE BENEFITS 32,246 0GFEA 32,246 0

DEPARTMENT OF VETERANS AFFAIRS, VETERANS BENEFITS ADMINISTRATION

64.126 / NATIVE AMERICAN VETERAN DIRECT LOAN PROGRAM 217 0GFEA 217 0

ENVIRONMENTAL PROTECTION AGENCY

66.FP-91767301-0 / ENVIRONMENTAL PROTECTION AGENCY RESEARCH AND DEVELOPMENT PROGRAMS 8,528 0GFBA 8,528 0

66.6064130418 / 606415 / ENVIRONMENTAL PROTECTION AGENCY RESEARCH AND DEVELOPMENT PROGRAMS 18 0GFBA / PASS-THROUGH FROM AMEC ENVIRONMENT & INFRASTRUCT (6064130418 / 606415): 18 0

66.F013600385 / ENVIRONMENTAL PROTECTION AGENCY RESEARCH AND DEVELOPMENT PROGRAMS 4,891 0GFBA / PASS-THROUGH FROM AMEC ENVIRONMENT & INFRASTRUCT (F013600385): 4,891 0

66.Project # LCASW2SG16 / LIFE CYCLE COSTS OF WATER INFRASTRUCT... 67,818 0GGBA / PASS-THROUGH FROM WATER ENVIRONMENT RESEARCH FOUNDATION (PROJECT # LCASW2SG16): 67,818 0

66.96805301 / SURVEY OF CRITICAL WETLANDS AND RIPAR... 106,827 0GGBA 106,827 0

66.FP-91770501-0 / EPA STAR FELLOWSHIP FBO ASHLEY EVANOS... 1 0GGBA 1 0

66.TAA15-033 / INDUSTRIAL DISCHARGE AND RELEASE OUTREACH FACT SHEETS 2,072 0GLAA 2,072 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF CHEMICAL SAFETY AND POLLUTION PREVENTION

66.714 / REGIONAL AGRICULTURAL IPM GRANTS 464 0GGBA 464 0

V-42

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF RESEARCH AND DEVELOPMENT (ORD)

66.509 / SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM 3,434,058 975,154GFBA 1,678,051 738,946

GGBA 1,101,844 236,208

GFBA / PASS-THROUGH FROM UNIVERSITY OF IOWA (W000319235 / PO 100): -2,083 0



GLAA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (14-492): 79,008 0

66.511 / OFFICE OF RESEARCH AND DEVELOPMENT CONSOLIDATED RESEARCH/TRAINING/FELLOWSHIPS 567,984 40,913GFBA -954 0

GLAA 261,849 40,913

GFBA / PASS-THROUGH FROM WATER RESEARCH FOUNDATION (4636): 303,225 0

GFBA / PASS-THROUGH FROM DREXEL UNIVERSITY (850028): 3,864 0

66.514 / SCIENCE TO ACHIEVE RESULTS (STAR) FELLOWSHIP PROGRAM 19,851 0GFBA 19,851 0

66.510 / SURVEYS, STUDIES, INVESTIGATIONS AND SPECIAL PURPOSE GRANTS WITHIN THE OFFICE OF RESEARCH AND DEVELOPMENT -1,411 0

GFEA -1,411 0

66.516 / P3 AWARD: NATIONAL STUDENT DESIGN COMPETITION FOR SUSTAINABILITY 11,862 0GLAA 11,862 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF THE CHIEF FINANCIAL OFFICER

66.202 / CONGRESSIONALLY MANDATED PROJECTS 6,793 6,793GGBA / PASS-THROUGH FROM WATER ENVIRONMENT RESEARCH FOUNDATION (SWC1R06-TO5B): 6,793 6,793

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF WATER

66.461 / REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS 160,501 0GGBA 160,501 0

INSTITUTE OF MUSEUM AND LIBRARY SERVICES

45.312 / NATIONAL LEADERSHIP GRANTS 52,283 0GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT IR (2016-3380): 52,283 0

45.301 / MUSEUMS FOR AMERICA 86,586 0GFBA 86,586 0

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

43.007 / SPACE OPERATIONS 1,316,132 52,882GFBA 1,135,924 0

GLAA 159,750 52,882

GFBA / PASS-THROUGH FROM HOUSTON METHODIST RESEARCH INS (18050011): 20,458 0

43.NNH10CC04C / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 25,010,422 5,064,743GFBA 25,010,422 5,064,743

43.001 / SCIENCE 32,324,568 3,905,140GFBA 24,063,216 3,286,666

GFCA 11,101 0

GGBA 4,923,872 597,259

GLAA 651,077 12,609

GFBA / PASS-THROUGH FROM UNIVERSITY CORP FOR ATMOSPHERI (Z10-81044): 5 0

GFBA / PASS-THROUGH FROM SMITHSONIAN ASTROPHYSICAL OBSE (PF2-130098): -13,519 0

GFBA / PASS-THROUGH FROM PRISMA BASIC RESEARCH (OCG5636B): 46,043 0





GFBA / PASS-THROUGH FROM PLANETARY SCIENCE INSTITUTE (1276): 2,571 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT IR (2013-2955): 62,853 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT ARLINGT (26-1201-3061): 166 0

GFBA / PASS-THROUGH FROM SMITHSONIAN ASTROPHYSICAL OBSE (GO4-15113X): 2,583 0


GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (1415GC0061): 33,325 0


GFBA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (1(GG008566)): 17,083 0

GFBA / PASS-THROUGH FROM WOODS HOLE OCEANOGRAPHIC INSTI (A101133): 93,360 0

GFBA / PASS-THROUGH FROM VIRGINIA TECH UNIVERSITY (426671-19557): 105,594 0

GFBA / PASS-THROUGH FROM GEORGE MASON UNIVERSITY (E2033581): 10,652 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF MONTANA (PG15-26850-03): 128,667 0


GFBA / PASS-THROUGH FROM NORTHERN ARIZONA UNIVERSITY (1002484-02): 39,135 0


GFBA / PASS-THROUGH FROM SMITHSONIAN ASTROPHYSICAL OBSE (AR5-16010A): 16,426 0

GFBA / PASS-THROUGH FROM STANFORD UNIVERSITY (60815711-112527): -9,287 0


GFBA / PASS-THROUGH FROM RSCH FUND STATE UNIVERSITY OF (69620-1121043-2): 10,594 0

GFBA / PASS-THROUGH FROM FLORIDA STATE UNIVERSITY (R01772): 84,911 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA LOS A (0995-S-SB147): 5,345 0


GFBA / PASS-THROUGH FROM PREDICTIVE SCIENCE INC. (OCG6192B): 45,197 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF IOWA (W000727348): 12,145 0

GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (H99055CO): 824 0

GFBA / PASS-THROUGH FROM OLD DOMINION UNIVERSITY RESEAR (16-125-100511-010): 36,463 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF MARYLAND BALTIMO (16587): 15,536 0

GFBA / PASS-THROUGH FROM PLANETARY SCIENCE INSTITUTE (1385): 64,569 0


GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1538400): 14,886 0


GFBA / PASS-THROUGH FROM PRINCETON UNIVERSITY (SUB0000099): 53,612 0

GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (J99020CO): 5,686 0

GFBA / PASS-THROUGH FROM MONTANA STATE UNIVERSITY (G176-16-W5850): 41,489 0

GFBA / PASS-THROUGH FROM STONE AEROSPACE/PSC, INC. (SAS (OCG6248B): 2,151 0

GFBA / PASS-THROUGH FROM RICE UNIVERSITY (R53601): 620 0

GFBA / PASS-THROUGH FROM UNIVERSITIES SPACE RESEARCH AS (SOF 04-0136 HARPER): 24,708 0

GFBA / PASS-THROUGH FROM SPACE SCIENCE INSTITUTE (01-2740 00745): 3,108 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (163405529): 45,042 0


V-43

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFBA / PASS-THROUGH FROM CALIFORNIA INSTITUTE OF TECHNO (44B-1097259): 112,658 0

GFBA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (134342): 12,048 8,606


GFBA / PASS-THROUGH FROM OREGON STATE UNIVERSITY (NS279A-A): 35,461 0



GFBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (A005821702): 239,051 0

GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (J99079LW): 3,464 0

GFBA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOG (RH809-G5): 104,297 0

GFBA / PASS-THROUGH FROM SMITHSONIAN ASTROPHYSICAL OBSE (AR7-18010X): 30,002 0

GFBA / PASS-THROUGH FROM SMITHSONIAN ASTROPHYSICAL OBSE (GO6-17009X): 513 0


GFBA / PASS-THROUGH FROM SMITHSONIAN ASTROPHYSICAL OBSE (GO7-18005X): 171 0


GGBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5068-CSU-NASA-J17G): 15,244 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN (510K230): 50,543 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN (699K893 143769): 31,235 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF ALASKA AT FAIRBANKS (PO FP44033 SUBAWARD UAF14-0107): 63,428 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF MIAMI (S1548 ORDER NO. AC71723): 84,737 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA IN HUNTSVILLE (SUB2013-184): 86,342 0

GGBA / PASS-THROUGH FROM UCAR-NCAR-NAT CTR FOR ATMOSPHERIC RES (Z15-16977): 67,266 0


GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1559514): 1,651 0

GKAA / PASS-THROUGH FROM UNIVERSITY OF MAINE AT FORT KENT (NASA 3400075 EH): 8,916 0

GLAA / PASS-THROUGH FROM IOWA STATE UNIVERSITY (I5 10146 23): 62,843 0

43.002 / AERONAUTICS 22,543,537 1,048,819GFBA 17,346,550 509,311

GFBA / PASS-THROUGH FROM BALL AEROSPACE (97BSM00005): 871,297 0

GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (278985Q): 250,101 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKE (SA3649-26326): 63,164 0

GFBA / PASS-THROUGH FROM HAMPTON UNIVERSITY (42804): 1,614,056 203,979

GFBA / PASS-THROUGH FROM CARNEGIE INSTITUTE OF WASHINGT (DTM-3250-01 (PHASE): 253,699 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (X5336545103): 42,994 0


GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1409073): 1,582,869 335,529


GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-GO-13485.002-A): 518 0



GFBA / PASS-THROUGH FROM NET-CENTRIC DESIGN PROFESSIONA (BOA-2014-01): 26,365 0


GFBA / PASS-THROUGH FROM ORBITAL ATK (3021500142): 21,249 0





GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1539241): -10,826 0


GFBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5424-UC-JPL-7612): 23,630 0

GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1564341): 596 0

43.003 / EXPLORATION 2,175,633 849,377GFBA 244,297 16,571

GGBA 1,821,716 832,806

GFBA / PASS-THROUGH FROM UNIVERSITY OF CENTRAL FLORIDA (66016031-6): 49,597 0

GFBA / PASS-THROUGH FROM NATIONAL SPACE GRANT FOUNDATIO (XHAB 2016-04): 1,113 0

GFBA / PASS-THROUGH FROM NATIONAL SPACE GRANT FOUNDATIO (XHAB 2017-04): 13,892 0


43.008 / EDUCATION 1,149,674 25,184GFBA 1,084,525 25,184

GLAA 42,900 0

GFCA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA (SUB2012-037): 22,249 0

43.009 / CROSS AGENCY SUPPORT 748,496 0GFBA 639,904 0

GGBA 64,390 0

GLAA / PASS-THROUGH FROM MISSOURI UNIVERSITY OF SCIENCE AND TECHNOLOGY (00047533-02): 44,202 0

43.012 / SPACE TECHNOLOGY 902,851 0GFBA 866,090 0

GFBA / PASS-THROUGH FROM GEOOPTICS (OCG6331B): 36,761 0

43.299449Q / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 146,567 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (299449Q): 146,567 0

43.599791Q / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 2,516,392 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (599791Q): 2,516,392 0

43.699050X / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 444,288 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (699050X): 444,288 0

43.PZ07064 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 785,973 0GFBA / PASS-THROUGH FROM UNIVERSITY OF NEW HAMPSHIRE (PZ07064): 785,973 0

43.943276 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 446,638 0GFBA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (943276): 446,638 0

43.1394511 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -10,566 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1394511): -10,566 0

43.00007448 / 20000362 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 475,358 0GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKE (00007448 / 20000362): 475,358 0

43.Y603254 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 311,194 0GFBA / PASS-THROUGH FROM UNIVERSITY OF ARIZONA (Y603254): 311,194 0

43.HST-GO-12612.01-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 880 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-GO-12612.01-A): 880 0

V-44

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



43.1443525 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 1,450 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1443525): 1,450 0

43.66016029-01 / 66016018-02 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 5,228,732 1,252,538

GFBA / PASS-THROUGH FROM UNIVERSITY OF CENTRAL FLORIDA (66016029-01 / 66016018-02): 5,228,732 1,252,538

43.HST-GO-12542.01-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 8,191 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-GO-12542.01-A): 8,191 0



43.HST-AR-12814.01-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 15,126 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-AR-12814.01-A): 15,126 0




43.OCG5705B / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 75 0GFBA / PASS-THROUGH FROM EMERGENT SPACE TECHNOLOGIES (OCG5705B): 75 0


43.OCG5712B / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 24,521 0GFBA / PASS-THROUGH FROM BLACK SWIFT TECHNOLOGIES (OCG5712B): 24,521 0

43.XHAB 2014-05 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -1,041 0GFBA / PASS-THROUGH FROM NATIONAL SPACE GRANT FOUNDATIO (XHAB 2014-05): -1,041 0


43.1477083 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 25,628 17,009GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1477083): 25,628 17,009



43.F99092HP / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 14,560 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (F99092HP): 14,560 0

43.HST-GO-13481.01-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -11 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-GO-13481.01-A): -11 0

43.8209 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 47,889 0GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKE (8209): 47,889 0



43.21211-12-070 / 2121 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 73 0GFBA / PASS-THROUGH FROM SCIENCE SYSTEMS & APPLICATIONS (21211-12-070 / 2121): 73 0

43.HST-AR-13254.04-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 31 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-AR-13254.04-A): 31 0




43.599791Q / PO G69122 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -3,842 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (599791Q / PO G69122): -3,842 0




V-45

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO





43.1415GC0044 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 189,788 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (1415GC0044): 189,788 0







43.1523738 / 1502690 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 98,847 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1523738 / 1502690): 98,847 0


43.GA-2014-139 / TO2 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 4,230 0GFBA / PASS-THROUGH FROM CNTR FOR ADVANCEMENT OF SCIENC (GA-2014-139 / TO2): 4,230 0




43.HST-HF2-51336.001-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 99,954 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-HF2-51336.001-A): 99,954 0




43.OCG6124B / PO 63404 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -5,876 0GFBA / PASS-THROUGH FROM MAYO CLINIC JACKSONVILLE , FLO (OCG6124B / PO 63404): -5,876 0









43.HST-GO-13650.005-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -57 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-GO-13650.005-A): -57 0



V-46

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO




43.HST-AR-13913.002-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 676 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-AR-13913.002-A): 676 0

43.NNL14AA14C-UCO / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 3,029 0GFBA / PASS-THROUGH FROM SIMPSON WEATHER ASSOCIATES, IN (NNL14AA14C-UCO): 3,029 0



43.H99021MO / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 162,159 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (H99021MO): 162,159 0

43.1523624 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -385 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1523624): -385 0


43.SOF 03-0091 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 171 0GFBA / PASS-THROUGH FROM UNIVERSITIES SPACE RESEARCH AS (SOF 03-0091): 171 0





43.HST-EO-13650.001-A / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 21,004 0GFBA / PASS-THROUGH FROM SPACE TELESCOPE SCIENCE INSTIT (HST-EO-13650.001-A): 21,004 0

43.1528588 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS -597 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1528588): -597 0

43.H99049KJ / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 20,483 0GFBA / PASS-THROUGH FROM SOUTHWEST RESEARCH INSTITUTE (H99049KJ): 20,483 0

43.1531260 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 2,205,876 15,657GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1531260): 2,205,876 15,657

43.1532690 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 108,986 12,500GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1532690): 108,986 12,500


43.GA-2014-139 TO4 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 128,463 0GFBA / PASS-THROUGH FROM CNTR FOR ADVANCEMENT OF SCIENC (GA-2014-139 TO4): 128,463 0



43.SC-SP01-0709 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 37,264 0GFBA / PASS-THROUGH FROM SOLID POWER, LLC (SC-SP01-0709): 37,264 0



43.131646 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 71,818 0GFBA / PASS-THROUGH FROM JOHNS HOPKINS UNIVERSITY (131646): 71,818 0



43.16DLB30574 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 28,010 0GFBA / PASS-THROUGH FROM BALL AEROSPACE (16DLB30574): 28,010 0



V-47

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



43.9135 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 23,430 0GFBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKE (9135): 23,430 0



43.AMA16-0010 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 122,336 0GFBA / PASS-THROUGH FROM AURORA FLIGHT SCIENCES (AMA16-0010): 122,336 0


43.OCG6273B / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 48,336 0GFBA / PASS-THROUGH FROM ORBIT LOGIC INC. (OCG6273B): 48,336 0

43.RSA 1549042 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 344,432 0GFBA / PASS-THROUGH FROM JET PROPULSION LABORATORY (RSA 1549042): 344,432 0






43.21101-16-005 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 1,902,553 0GFBA / PASS-THROUGH FROM SCIENCE SYSTEMS & APPLICATIONS (21101-16-005): 1,902,553 0


43.GA-2016-239 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 243,797 49,799GFBA / PASS-THROUGH FROM CNTR FOR ADVANCEMENT OF SCIENC (GA-2016-239): 243,797 49,799


43.17-003 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 352,741 0GFBA / PASS-THROUGH FROM UNIVERSITY OF NEW HAMPSHIRE (17-003): 352,741 0

43.OCG6281B / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 188,974 0GFBA / PASS-THROUGH FROM 490 BIOTECH (OCG6281B): 188,974 0


43.TO-139 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 56,344 0GFBA / PASS-THROUGH FROM HARRIS CORPORATION (TO-139): 56,344 0





43.2225-3 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 28,278 0GFBA / PASS-THROUGH FROM INTELLIGENT AUTOMATION, INC. (2225-3): 28,278 0







V-48

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO










43.3021600204 / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 148,674 0GFBA / PASS-THROUGH FROM ORBITAL ATK (3021600204): 148,674 0




43.SOF 05-0184 Muller-Sanche / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 1,061 0

GFBA / PASS-THROUGH FROM UNIVERSITIES SPACE RESEARCH AS (SOF 05-0184 MULLER-SANCHE): 1,061 0

43.SOF 05-0076 Bally / NATIONAL AERONAUTICS AND SPACE ADMINISTRATION RESEARCH AND DEVELOPMENT PROGRAMS 3,453 0GFBA / PASS-THROUGH FROM UNIVERSITIES SPACE RESEARCH AS (SOF 05-0076 BALLY): 3,453 0


43.1439002 mod 9 / ORBITING CARBON OBSERVATORY (OCO-2) TASK 268,077 0GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1439002 MOD 9): 268,077 0

43.1479151 MOD 2 / A DATA RECORD OF THE CLOUDY BOUNDARY ... 84,874 0GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1479151 MOD 2): 84,874 0

43.1504310 / GPS RADIO OCCULTATION DATA FOR CLIMAT... 11,827 0GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1504310): 11,827 0

43.1555713 / UNDERSTANDING CONVECTIVE PROCESSES US... 47,299 0GGBA / PASS-THROUGH FROM CALIF. INST. OF TECH/JET PROPULSION LAB (1555713): 47,299 0

43.Sub Agmt CSU01NA06 / SHORT PULSED LASER TECHNIQUES FOR MEA... 56,388 0GGBA / PASS-THROUGH FROM METROLASER, INC. (SUB AGMT CSU01NA06): 56,388 0

43.005600-00002 / GEOCARB 5,128 0GGBA / PASS-THROUGH FROM UNIVERSITY OF OKLAHOMA (005600-00002): 5,128 0

43.231795 / CARBON MONITORING OF AGRICULTURAL LAN... 5,316 0GGBA 5,316 0

43.NNX16AE41G / ENTRAINING LARGE SCALE ENVIRONMENTAL ... 122,881 0GGBA 122,881 0

43.PO141-0660 (CM33-DOMEA2) / COLLABORATIVE RESEARCH: COMPUTATIONAL MODELS OF CILIA AND FLAGELLA IN A BRINKMAN FLUID 3,502 0

GLAA / PASS-THROUGH FROM ITN ENERGY SYSTEMS, INC. (PO141-0660 (CM33-DOMEA2)): 3,502 0

43.1479970 / JPL INSIGHT MARS LANDER PROJECT 25,292 0GLAA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1479970): 25,292 0

43.SC#1529383 / ELECTRONIC STRUCTURE ENGINEERING IN SKUTTERUDITE THERMOELECTRICS 21,503 0GLAA / PASS-THROUGH FROM JET PROPULSION LABORATORY (SC#1529383): 21,503 0

43.1543732 / PLANETARY HEAT FLUX SIMULATOR 30,178 0GLAA / PASS-THROUGH FROM JET PROPULSION LABORATORY (1543732): 30,178 0

43.1083 - NNX16CA35P / A NOVEL, MEMBRANE-BASED BIOREACTOR DESIGN TO ENABLE A CLOSED-LOOP SYSTEM ON EARTH AND BEYOND 37,496 0

GLAA / PASS-THROUGH FROM MANGO MATERIALS (1083 - NNX16CA35P): 37,496 0

43.C12-2876-CSM / POWDER CORE TUBULAR WIRE MANUFACTURING FOR ELECTRON BEAM FREEFORM FABRICATION 46,176 0GLAA / PASS-THROUGH FROM NATIONAL INSTITUTE OF AEROSPACE (C12-2876-CSM): 46,176 0

43.NNC15VC85P CANFSA-1001 / CENTER FOR ADVANCED NON-FERROUS STRUCTURAL ALLOYS 60,692 0GLAA 60,692 0

43.NNX15AW89H / FELLOWSHIP: NASA STEM EDUCATION AND ACCOUNTABILITY PROJECTS (SEAP) SCHOLARSHIP PROGRAM (CONNOR BRAY) 9,000 0

GLAA 9,000 0

43.NNX15AW78H / FELLOWSHIP: NASA STEM EDUCATION AND ACCOUNTABILITY PROJECTS (SEAP) SCHOLARSHIP PROGRAM - 2015 (WILLIAM MACHEMER) 9,000 0

GLAA 9,000 0

43.NNC16VA76P / ROLLING CONTACT FATIGUE MEASUREMENTS OF NOVEL NICKEL-TITANIUM-(HAFNIUM, ZIRCONIUM) ALLOYS 14,072 0GLAA 14,072 0

NATIONAL ENDOWMENT FOR THE ARTS

45.PC-15-8-027 / NATIONAL ENDOWMENT FOR THE ARTS RESEARCH AND DEVELOPMENT PROGRAMS 20,436 0GFBA 20,436 0

NATIONAL ENDOWMENT FOR THE HUMANITIES

45.149 / PROMOTION OF THE HUMANITIES_DIVISION OF PRESERVATION AND ACCESS 3,258 0GFBA 3,258 0

45.160 / PROMOTION OF THE HUMANITIES_FELLOWSHIPS AND STIPENDS 65,659 0GFBA 65,659 0

GKAA 0 0

V-49

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



NATIONAL SCIENCE FOUNDATION

47.076 / EDUCATION AND HUMAN RESOURCES 20,635,105 1,993,319GFBA 12,931,513 1,262,125

GFCA 241,460 0

GFEA 1,258,705 116,722

GGBA 4,230,320 581,442

GKAA 352,811 0

GLAA 556,380 23,517

GSAA 43,792 0

GYAA 53,592 0

GFBA / PASS-THROUGH FROM PURDUE UNIVERSITY (4101-38574): 6,151 0

GFBA / PASS-THROUGH FROM TERC (4052): 18,769 0

GFBA / PASS-THROUGH FROM EXPLORATORIUM (S-DUE-1238253-UCI): -81,499 0

GFBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (RC102625UC): 549 0



GFBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (490K906): 12,577 0

GFBA / PASS-THROUGH FROM MATHEMATICAL ASSOCIATION OF AM (3-8-710-953): 25,215 0

GFBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (RC104162UC): 65,912 0

GFBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (RC103138UCB): 46,962 0

GFBA / PASS-THROUGH FROM TWIN CITIES PUBLIC TELEVISION (21211-01-03563): 73,326 0


GFBA / PASS-THROUGH FROM TWIN CITIES PUBLIC TELEVISION (21217-03626): 68,259 0



GGBA / PASS-THROUGH FROM NATIONAL WRITING PROJECT (03CO03NSF2014): 30,694 9,513

GGBA / PASS-THROUGH FROM AMERICAN MATHEMATICAL SOCIETY (38710954): 68,557 0

GGBA / PASS-THROUGH FROM RUTGERS - STATE UNIVERSITY OF NEW JERSEY (5724): 101,516 0

GGBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (RC104101CSU): 82,335 0

GLAA / PASS-THROUGH FROM THE REGENTS OF THE UNIVERSITY OF CALIFORNIA (201016466-01): 8,954 0

GSAA / PASS-THROUGH FROM U.S. AIR FORCE ACADEMY (1226090): 5,246 0

47.GEO 1331958 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 310,015 0GFBA 310,015 0

47.041 / ENGINEERING GRANTS 19,925,269 2,245,607GFBA 8,810,436 303,260

GFCA 126,107 0

GFEA 539,978 0

GGBA 5,885,430 1,833,919

GLAA 2,757,697 108,428

GSAA 38,935 0





GFBA / PASS-THROUGH FROM UNIV OF TEXAS HSC HOUSTON (0011229A): 47,377 0

GFBA / PASS-THROUGH FROM BIG BLUE TECHNOLOGIES, LLC (OCG6312B): 112,123 0

GFBA / PASS-THROUGH FROM YALE UNIVERSITY (C17D12544): 5,510 0



GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, IRVINE (2016-3357): 3,807 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (A005262301): 139,447 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, IRVINE (SUBAWARD NO. 2016-3367): 24,628 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF ALABAMA (UA15-057): 9,973 0

GLAA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (RC104101CSM): 190,844 0

GLAA / PASS-THROUGH FROM STANFORD UNIVERSITY (28139600-50542-B): 767,727 0

GLAA / PASS-THROUGH FROM STANFORD UNIVERSITY (60334599-108886-A): 30,887 0

47.049 / MATHEMATICAL AND PHYSICAL SCIENCES 24,282,130 1,268,536GFBA 15,654,272 543,313

GFCA 119,089 0

GFEA 576,408 0

GGBA 4,798,122 670,223

GLAA 2,137,106 0

GFBA / PASS-THROUGH FROM OREGON STATE UNIVERSITY (S1315A-G): 65,968 0

GFBA / PASS-THROUGH FROM NATIONAL RADIO ASTRONOMY OBSER (PO 346956 / OCG6104): 3,221 0

GFBA / PASS-THROUGH FROM NATIONAL RADIO ASTRONOMY OBSER (OCG6098B / PO 347845): 19,997 0


GFBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5146-UCB-NSF-0620): 212,593 0

GFBA / PASS-THROUGH FROM NATIONAL RADIO ASTRONOMY OBSER (SOSPA2-022): 12,340 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF NORTH CAROLINA C (5105687): 62,675 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKELEY (00008793): 69,092 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA BERKELEY (00008793_AMD04): 110,585 55,000

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, SAN DIEGO (45214642 PO #S9000427): 211,938 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF NOTRE DAME (NONE): 2,700 0

GLAA / PASS-THROUGH FROM NMC INC. (NMC-2016-0443-01): 51,606 0

GLAA / PASS-THROUGH FROM ILLINOIS INSTITUTE OF TECHNOLOGY (SA16-0036-S0001): 2,681 0

47.050 / GEOSCIENCES 27,961,224 1,601,594GFBA 17,682,072 1,444,006

GFEA 207,455 0

GGBA 6,264,650 157,588

GLAA 1,006,204 0

GSAA 71,746 0






GFBA / PASS-THROUGH FROM UNIVERSITY OF MIAMI (S13-0014): 2,623 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF CHICAGO (FP052668): 219,160 0


GFBA / PASS-THROUGH FROM VANDERBILT UNIVERSITY (2414-015020): 226,253 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF ALASKA (UAF 15-0018): 83,881 0

GFBA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (6(GG008855) / PO# G05334): 100,331 0

V-50

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFBA / PASS-THROUGH FROM UNIVERSITY OF CHICAGO (FP057790-B): 6,520 0

GFBA / PASS-THROUGH FROM RSCH FUND OF CITY UNIVERSITY O (40E45-A): 15,828 0

GFBA / PASS-THROUGH FROM UNIVERSITY CORP FOR ATMOSPHERI (P1518708): -820 0

GFBA / PASS-THROUGH FROM RSCH FUND STATE UNIVERSITY OF (65816): 33,995 0

GFBA / PASS-THROUGH FROM OREGON STATE UNIVERSITY (S1731A-A): 27,110 0


GFBA / PASS-THROUGH FROM WOODS HOLE OCEANOGRAPHIC INSTI (A101260): 23,637 0

GFBA / PASS-THROUGH FROM SRI INTERNATIONAL (168-000042): 21,476 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF ALASKA (UAF-16-0047): 27,588 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (A003176710): 59,135 0

GFBA / PASS-THROUGH FROM STANFORD UNIVERSITY (601150806-107605): 112,446 0

GFBA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (1(GG010814)): 18,394 0

GFBA / PASS-THROUGH FROM UNIVERSITY CORP FOR ATMOSPHERI (P1625281): 8,521 0

GFBA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (1(GG010799-05)): 44,055 0


GFBA / PASS-THROUGH FROM UNIVERSITY CORP FOR ATMOSPHERI (P1782187): 16,452 0

GGBA / PASS-THROUGH FROM UMASS-UNIVERSITY OF MASSACHUSETTS (14-007985 B 00 PO A000167217): 194,535 0


GGBA / PASS-THROUGH FROM NORTH CAROLINA AGRICULTURAL & TECHNICAL STATE UNIVERSITY (260272A): 8,778 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF ARIZONA (285317): 99,400 0

GGBA / PASS-THROUGH FROM BOSTON UNIVERSITY (4500001252): 53,885 0

GGBA / PASS-THROUGH FROM GIT-GEORGIA INSTITUTE OF TECHNOLOGY (RE700-G1): 16,805 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF MIAMI (S1602): 28,377 0


GLAA / PASS-THROUGH FROM SOUTHERN CALIFORNIA EARTHQUAKE CENTER (49156163 SCEC#EAR-1033462): 309 0

GLAA / PASS-THROUGH FROM THE TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK (40(GG009393)): 62,676 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA LOS ANGELES (2155 G QA132): 60,198 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS @ CHAMPAIGN-URBANA (2015-03407-01): 90,844 0

GLAA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS @ CHAMPAIGN-URBANA (2015-03047-01): -8,650 0

GSAA / PASS-THROUGH FROM THE PENNSYLVANIA STATE UNIVERSITY (5281-FLC-NSF-5636): 33,713 0

47.070 / COMPUTER AND INFORMATION SCIENCE AND ENGINEERING 12,517,606 462,090GFBA 7,051,152 385,918

GFCA 957,810 2,835

GFEA 371,249 0

GGBA 2,752,286 41,045

GLAA 1,058,552 32,292

GFBA / PASS-THROUGH FROM UNIVERSITY OF VIRGINIA (GA10882-136917): 22,995 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF WISCONSIN SYSTEM (675K986): 39,264 0

GFCA / PASS-THROUGH FROM UNIVERSITY OF TEXAS (126100609610): 7,195 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, LOS ANGELES (0145GSA351): 122,013 0

GGBA / PASS-THROUGH FROM RUTGERS - STATE UNIVERSITY OF NEW JERSEY (4959 PO# S1844083): 34,250 0

GGBA / PASS-THROUGH FROM THE OHIO STATE UNIVERSITY (60056882): 11,298 0

GGBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (PTE CNS-1320561, RC103019CSU): 18,021 0

GGBA / PASS-THROUGH FROM BOISE STATE UNIVERSITY (SUBAWARD NUMBER 7476-B): 34,661 0

47.074 / BIOLOGICAL SCIENCES 13,360,219 1,046,691GFBA 5,808,656 266,905

GFCA 251,114 0

GFEA 1,206,554 29,299

GGBA 5,350,497 750,487

GFBA / PASS-THROUGH FROM LOUISIANA STATE UNIVERSITY (84384/PO0000001491): 166,195 0



GGBA / PASS-THROUGH FROM ARIZONA STATE UNIVERSITY (14-349): 63,922 0

GGBA / PASS-THROUGH FROM SOUTH DAKOTA STATE UNIVERSITY (3TD097): 41,368 0

GGBA / PASS-THROUGH FROM CORNELL UNIVERSITY (73690-10564): 172,597 0

GGBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (RC105851CSU): 9,260 0


GGBA / PASS-THROUGH FROM KANSAS STATE UNIVERSITY (SUBAWARD AGREEMENT S15100.02): 11,366 0

GGBA / PASS-THROUGH FROM MICHIGAN STATE UNIVERSITY (SUBAWARD NO. RC105238CSU): 39,196 0

GKAA / PASS-THROUGH FROM UNIVERSITY OF TEXAS AT ARLINGTON (12610063061): 641 0

47.075 / SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES 4,828,685 505,562GFBA 3,579,125 402,033

GFEA 168,680 0

GGBA 656,752 103,529

GKAA 48,990 0

GLAA 117,765 0


GFBA / PASS-THROUGH FROM NATIONAL BUREAU OF ECONOMIC RE (303555000797107000): 107 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS (2009-04695-02-00): 20,616 0


GFBA / PASS-THROUGH FROM UNIVERSITY OF LOUISVILLE (ULRF 16-0243-02): 41,607 0

GFBA / PASS-THROUGH FROM RSCH FUND OF CITY UNIVERSITY O (40E37-C): 54,664 0


GLAA / PASS-THROUGH FROM MACALESTER COLLEGE (200086-01): 2,831 0

GLAA / PASS-THROUGH FROM RESOURCES FOR THE FUTURE (CSM-PROP17-0134): 45,660 0

47.078 / POLAR PROGRAMS 374,762 0GFBA 347,394 0

GGBA 1,009 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF ALASKA AT ANCHORAGE (PO# P0491050 SUBAWARD# 1304879): 26,359 0

47.079 / OFFICE OF INTERNATIONAL SCIENCE AND ENGINEERING 862,161 121,146GFBA 10,435 0

GFCA 72,597 0

GGBA 146,171 0

GLAA 592,712 121,146

GFEA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (A003418205): 40,246 0

47.080 / OFFICE OF CYBERINFRASTRUCTURE 139,454 13,685GGBA 88,268 13,685


47.082 / TRANS-NSF RECOVERY ACT REASEARCH SUPPORT -67 0GFBA -67 0

47.083 / OFFICE OF INTEGRATIVE ACTIVITIES 98,684 0GFBA 88,039 0

GFBA / PASS-THROUGH FROM UNIVERSITY OF ROCHESTER (416749-G): 10,645 0

V-51

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



47.TSCN-CU-2012-2 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 27 0GFBA / PASS-THROUGH FROM SCIENCE EDUCATION SOLUTIONS (TSCN-CU-2012-2): 27 0

47.OCG5722B / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 14 0GFBA / PASS-THROUGH FROM ENDURING ENERGY LLC (OCG5722B): 14 0

47.4101250201 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 5,724 0GFBA / PASS-THROUGH FROM LOCKHEED MARTIN (4101250201): 5,724 0

47.14463-PETTT-BOULDER / HPT / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 102,793 0GFBA / PASS-THROUGH FROM ENGILITY CORPORATION (14463-PETTT-BOULDER / HPT): 102,793 0

47.PO 41S1758681 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 111,326 0GFBA / PASS-THROUGH FROM LOCKHEED MARTIN (PO 41S1758681): 111,326 0

47.PHY1208930 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 4,259 0GFBA / PASS-THROUGH FROM BETHEL UNIVERSITY (PHY1208930): 4,259 0

47.OCG6233B / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 79,722 0GFBA / PASS-THROUGH FROM GEOFF-HAINES-STILES PRODUCTION (OCG6233B): 79,722 0

47.OCG6213B / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 76,683 0GFBA / PASS-THROUGH FROM ASSOCIATION OF PUBLIC LAND-GRA (OCG6213B): 76,683 0

47.CC2015-04 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 1,298 0GFBA / PASS-THROUGH FROM NATIONAL GIRLS COLLABORATIVE P (CC2015-04): 1,298 0

47.NWRA-16-S-190 / NATIONAL SCIENCE FOUNDATION RESEARCH AND DEVELOPMENT PROGRAMS 24,063 0GFBA / PASS-THROUGH FROM NORTHWEST RESEARCH ASSOCIATES (NWRA-16-S-190): 24,063 0

47.Cost Share for 5301042 / ADVANCED THIN-FILM PHOTOVOLTAICS FOR ... 27,490 0GGBA / PASS-THROUGH FROM FIRST SOLAR, INC. (COST SHARE FOR 5301042): 27,490 0

47.1506116 / COLLABORATIVE RESEARCH: R&D TOWARDS H... 13,521 0GGBA 13,521 0

47.CNS-1253908 / PART SUPPORT TO MASTER: CAREER: ROBUS... 1,691 0GGBA 1,691 0

47.DEB-1257174 / REU - COLLABORATIVE RESEARCH: DOES TH... 12,110 0GGBA 12,110 0

47.IIP-1414259 / PFI: AIR - TT: TECHNOLOGY TRANSLATION... -556 0GGBA -556 0

47.F14AC00608 60181BJ650 / INTERNATIONAL UNDERGRADUATE RESEARCH ... 49,741 0GGBA 49,741 0

47.IIA-1358004 / DEVELOPMENT OF A TECHNIQUE TO DETECT ... 40,412 0GGBA 40,412 0

47.1649324 / JOINT SYMPOSIUM FOR GRADUATE TRAINING... 23,083 0GGBA 23,083 0

47.1450032 / PRELOADING OF RNA POLYMERASE II: FEAT... 5,504 0GGBA 5,504 0

47.2015-16 / CSM/UNC COLLABORATION TO ESTABLISH A NEW PHYSTEC COMPREHENSIVE SITE 26,369 0GLAA / PASS-THROUGH FROM AMERICAN PHYSICAL SOCIETY (2015-16): 26,369 0

47.PLR-1327315 / ICE DRILLING PROGRAM OFFICE 3,138 0GLAA / PASS-THROUGH FROM DARTMOUTH COLLEGE (PLR-1327315): 3,138 0

47.CHECK NO 1001 / INVESTIGATING THE FATE OF MICROBEADS IN WASTEWATER TREATMENT SYSTEMS 24,902 0GLAA / PASS-THROUGH FROM MANGO MATERIALS (CHECK NO 1001): 24,902 0

47.Y86606 / THE 1992 LANDERS RUPTURE RE-EXAMINED USING TOPOGRAPHY GENERATED FROM LEGACY AIR-PHOTOS 1,942 0GLAA / PASS-THROUGH FROM SOUTHERN CALIFORNIA EARTHQUAKE CENTER (Y86606): 1,942 0

47.CSM 16-0062 / INCREASED PRECIPITATION EXTREMES IN GREENHOUSE CONDITIONS: AN INTEGRATED PALEOCLIMATE AND ANTHROPOGENIC PERSPECTIVE 2,538 0

GLAA / PASS-THROUGH FROM THE GEOLOGICAL SOCIETY OF AMERICA (CSM 16-0062): 2,538 0

NUCLEAR REGULATORY COMMISSION

77.009 / U.S. NUCLEAR REGULATORY COMMISSION OFFICE OF RESEARCH FINANCIAL ASSISTANCE PROGRAM 216,782 0GFBA 216,782 0

77.008 / U.S. NUCLEAR REGULATORY COMMISSION SCHOLARSHIP AND FELLOWSHIP PROGRAM 92,500 0GLAA 92,500 0

77.006 / U. S. NUCLEAR REGULATORY COMMISSION NUCLEAR EDUCATION GRANT PROGRAM 86,414 0GLAA 86,414 0

OFFICE OF PERSONNEL MANAGEMENT

27.011 / INTERGOVERNMENTAL PERSONNEL ACT (IPA) MOBILITY PROGRAM 4,461,816 0GFEA 4,461,816 0

TENNESSEE VALLEY AUTHORITY

62.4415 / TENNESSEE VALLEY AUTHORITY 257,770 0GFBA 257,770 0

62.CADSWES-TVA TO4 / TENNESSEE VALLEY AUTHORITY 30,119 0GFBA / PASS-THROUGH FROM RIVERSIDE TECHNOLOGY INC (CADSWES-TVA TO4): 30,119 0

UNITED STATES INSTITUTE OF PEACE

91.001 / ANNUAL GRANT COMPETITION 13,934 0GFBA 13,934 0

VIETNAM EDUCATION FOUNDATION

85.801 / U.S. FACULTY SCHOLAR GRANTS 6,986 0GFBA 6,986 0

SNAP CLUSTER 769,612,393 43,452,029DEPARTMENT OF AGRICULTURE, FOOD AND NUTRITION SERVICE

10.551 / SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM 712,309,934 0IHAA 712,309,934 0

10.561 / STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM 57,302,459 43,452,029IHAA 57,302,459 43,452,029

SPECIAL EDUCATION CLUSTER (IDEA) 164,291,403 147,780,759DEPARTMENT OF EDUCATION, OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES

84.027 / SPECIAL EDUCATION_GRANTS TO STATES 159,808,298 144,421,540DAAA 159,808,298 144,421,540

84.173 / SPECIAL EDUCATION_PRESCHOOL GRANTS 4,483,105 3,359,219DAAA 4,483,105 3,359,219

STUDENT FINANCIAL ASSISTANCE PROGRAMS CLUSTER 1,383,395,055 0DEPARTMENT OF EDUCATION, OFFICE OF FEDERAL STUDENT AID

84.007 / FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS 6,291,267 0GFBA 1,062,115 0

GFCA 100,466 0

GFEA 400,704 0

GGBA 502,102 0

GGJA 495,027 0

V-52

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GJBA 171,477 0

GJCA 175,898 0

GJDA 305,875 0

GJEA 406,667 0

GJFA 13,279 0

GJGA 22,976 0

GJHA 31,471 0

GJJA 458,923 0

GJKA 170,714 0

GJLA 175,586 0

GJMA 62,304 0

GJRA 32,222 0

GJTA 25,368 0

GKAA 264,108 0

GLAA 113,742 0

GSAA 106,198 0

GTAA 794,515 0

GWAA 85,760 0

GYAA 145,580 0

GZAA 168,190 0

84.033 / FEDERAL WORK-STUDY PROGRAM 8,955,442 0GFBA 1,491,920 0

GFCA 502,569 0

GFEA 1,291,170 0

GGBA 1,088,377 0

GGJA 564,902 0

GJBA 158,350 0

GJCA 124,200 0

GJDA 258,825 0

GJEA 414,530 0

GJFA 14,979 0

GJGA 22,370 0

GJHA 60,820 0

GJJA 249,532 0

GJKA 167,617 0

GJLA 178,273 0

GJMA 143,538 0

GJRA 98,055 0

GJTA 32,484 0

GKAA 416,218 0

GLAA 263,222 0

GSAA 156,041 0

GTAA 525,614 0

GWAA 187,283 0

GYAA 289,320 0

GZAA 255,233 0

84.063 / FEDERAL PELL GRANT PROGRAM 249,494,197 0GFBA 19,528,505 0

GFCA 14,132,068 0

GFEA 16,321,370 0

GGBA 22,166,984 0

GGEA 9,930,186 0

GGJA 8,008,423 0

GJBA 5,723,920 0

GJCA 7,631,482 0

GJDA 12,135,448 0

GJEA 18,767,091 0

GJFA 1,065,547 0

GJGA 1,419,221 0

GJHA 2,391,628 0

GJJA 18,648,923 0

GJKA 9,733,218 0

GJLA 7,283,137 0

GJMA 2,647,896 0

GJRA 1,923,658 0

GJTA 1,025,374 0

GKAA 12,469,596 0

GLAA 2,907,748 0

GSAA 5,355,869 0

GTAA 27,317,604 0

GWAA 2,440,697 0

GYAA 4,633,634 0

GZAA 13,884,970 0

84.268 / FEDERAL DIRECT STUDENT LOANS 1,049,397,289 0GFBA 136,163,672 0

GFCA 66,584,991 0

GFEA 183,378,928 0

GGBA 173,117,789 0

GGEA 89,198,649 0

GGJA 21,936,948 0

GJBA 10,469,827 0

GJCA 9,143,602 0

GJDA 10,726,550 0

GJEA 36,487,151 0

GJFA 1,214,053 0

GJGA 873,674 0

GJHA 1,723,837 0

GJJA 13,875,482 0

GJKA 10,373,587 0

GJLA 9,151,596 0

GJMA 1,708,636 0

GJRA 3,468,536 0

GJTA 2,208,945 0

GKAA 73,860,608 0

GLAA 29,601,364 0

V-53

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GSAA 13,515,625 0

GTAA 73,475,580 0

GWAA 13,868,628 0

GYAA 21,337,174 0

GZAA 41,931,857 0

84.379 / TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) 182,594 0GFEA 57,047 0

GGJA 69,171 0

GKAA 1,854 0

GTAA 47,066 0

GZAA 7,456 0

DEPARTMENT OF EDUCATION, OFFICE OF STUDENT FINANCIAL ASSISTANCE PROGRAMS

84.038 / FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS 67,783,037 0GFBA 17,360,689 0

GFCA 519,048 0

GFEA 975,713 0

GGBA 15,123,400 0

GGJA 6,569,648 0

GJTA 106,600 0

GKAA 8,132,573 0

GLAA 4,046,726 0

GSAA 2,255,688 0

GTAA 10,861,739 0

GWAA 1,102,356 0

GYAA 728,857 0


93.264 / NURSE FACULTY LOAN PROGRAM (NFLP) 381,332 0GFEA 233,205 0

GKAA 148,127 0

93.342 / HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS/LOANS FOR DISADVANTAGED STUDENTS 360,248 0GFEA 360,248 0

93.364 / NURSING STUDENT LOANS 549,649 0GFEA 549,649 0

TANF CLUSTER 134,982,369 123,811,091DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR CHILDREN AND FAMILIES

93.558 / TEMPORARY ASSISTANCE FOR NEEDY FAMILIES 134,982,369 123,811,091IHAA 134,982,369 123,811,091

TRANSIT SERVICES PROGRAMS CLUSTER 4,963,673 4,520,489DEPARTMENT OF TRANSPORTATION, FEDERAL TRANSIT ADMINISTRATION (FTA)

20.513 / ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES 4,724,766 4,281,582HAAA 4,724,766 4,281,582

20.516 / JOB ACCESS AND REVERSE COMMUTE PROGRAM 206,907 206,907HAAA 206,907 206,907

20.521 / NEW FREEDOM PROGRAM 32,000 32,000HAAA 32,000 32,000

TRIO CLUSTER 12,155,080 0DEPARTMENT OF EDUCATION, OFFICE OF POSTSECONDARY EDUCATION

84.042 / TRIO_STUDENT SUPPORT SERVICES 5,551,430 0GFBA 255,464 0

GFEA 246,530 0

GGBA 339,527 0

GGJA 278,181 0

GJCA 374,876 0

GJDA 280,488 0

GJEA 231,746 0

GJHA 229,314 0

GJJA 400,039 0

GJKA 339,921 0

GJLA 246,798 0

GJMA 530,904 0

GJRA 285,282 0

GKAA 285,993 0

GSAA 490,299 0

GTAA 299,909 0

GYAA 226,329 0

GZAA 209,830 0

84.047 / TRIO_UPWARD BOUND 4,122,850 0GFBA 326,181 0

GFEA 243,719 0

GGBA 494,177 0

GGJA 600,330 0

GJKA 364,462 0

GJMA 403,802 0

GKAA 276,663 0

GSAA 266,200 0

GTAA 693,268 0

GYAA 454,048 0

84.217 / TRIO_MCNAIR POST-BACCALAUREATE ACHIEVEMENT 242,861 0GKAA 240,869 0

GFBA / PASS-THROUGH FROM GRAND VALLEY STATE UNIVERSITY (GVSU-201467-01): 1,992 0

84.044 / TRIO_TALENT SEARCH 929,873 0GGBA 395,430 0

GGJA 195,527 0

GJBA 40,279 0

GSAA 298,637 0

84.066 / TRIO_EDUCATIONAL OPPORTUNITY CENTERS 1,308,066 0GGBA 562,427 0

GGJA 71,232 0

GJDA 674,407 0

WIOA CLUSTER 36,265,884 28,607,494DEPARTMENT OF LABOR, EMPLOYMENT TRAINING ADMINISTRATION

17.258 / WIA/WIOA ADULT PROGRAM 10,247,254 8,434,835KADA 10,247,254 8,434,835

V-54

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



17.259 / WIA/WIOA YOUTH ACTIVITIES 10,504,428 9,012,834KADA 10,504,428 9,012,834

17.278 / WIA/WIOA DISLOCATED WORKER FORMULA GRANTS 15,514,202 11,159,825KADA 15,514,202 11,159,825

UNCLUSTERED PROGRAMS 2,556,544,987 871,164,663AGENCY FOR INTERNATIONAL DEVELOPMENT

98.10035947-S1 / GCAS-WATER 252,373 0GGBA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10035947-S1): 252,373 0

CORPORATION FOR NATIONAL AND COMMUNITY SERVICE

94.003 / STATE COMMISSIONS 287,040 0EBBA 287,040 0

94.006 / AMERICORPS 4,588,932 0EBBA 4,588,932 0

94.007 / PROGRAM DEVELOPMENT AND INNOVATION GRANTS 51,651 0EBBA 51,651 0

94.009 / TRAINING AND TECHNICAL ASSISTANCE 141,823 0EBBA 141,823 0

94.002 / RETIRED AND SENIOR VOLUNTEER PROGRAM 68,567 0GKAA 68,567 0

DEPARTMENT OF AGRICULTURE, AGRICULTURAL MARKETING SERVICE

10.163 / MARKET PROTECTION AND PROMOTION 65,592 0BIAA 1,751 0

BDAA 63,841 0

10.156 / FEDERAL-STATE MARKETING IMPROVEMENT PROGRAM 70,549 0BMAA 70,549 0

10.153 / MARKET NEWS 25,563 0BMAA 25,563 0

10.170 / SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL 663,198 13,321BMAA 663,198 13,321

10.168 / FARMERS' MARKET AND LOCAL FOOD PROMOTION PROGRAM 33,292 0GCAA 33,292 0

DEPARTMENT OF AGRICULTURE, AGRICULTURAL RESEARCH SERVICE

10.001 / AGRICULTURAL RESEARCH_BASIC AND APPLIED RESEARCH 70,618 0BDAA 70,618 0

DEPARTMENT OF AGRICULTURE, ANIMAL AND PLANT HEALTH INSPECTION SERVICE

10.025 / PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE 891,680 0BPAA 350,328 0

BDAA 68,227 0

BEAA 387,624 0

PMAA 85,501 0

10.028 / WILDLIFE SERVICES 25,742 0GGBA 25,742 0

10.1571000370GR / RABIES IN THE AMERICAS CONFERENCE SUP... 10,158 0GGBA 10,158 0

10.16-9208-0452-CA / EXPANDED ENHANCED PASSIVE SURVEILLANC... 6,000 0GGBA 6,000 0

10.16-9200-0389-CA / DEVELOPMENT OF A GEOSPATIAL RISK MODE... 48,084 0GGBA 48,084 0

DEPARTMENT OF AGRICULTURE, DEPARTMENTAL MANAGEMENT

10.443 / OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS 111,748 0GYAA 111,748 0

DEPARTMENT OF AGRICULTURE, FARM SERVICE AGENCY

10.117 / BIOFUEL INFRASTRUCTURE PARTNERSHIP 500,000 0BMAA 500,000 0

10.435 / STATE MEDIATION GRANTS 24,816 0BIAA 24,816 0

10.171 / ORGANIC CERTIFICATION COST SHARE PROGRAMS 216,776 0BPAA 216,776 0

DEPARTMENT OF AGRICULTURE, FOOD AND NUTRITION SERVICE

10.547 / PROFESSIONAL STANDARDS FOR SCHOOL NUTRITION EMPLOYEES 54,783 0DAAA 54,783 0

10.560 / STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION 2,394,981 187,808DAAA 1,655,758 0

IHAA 739,223 187,808

10.574 / TEAM NUTRITION GRANTS 136,357 0DAAA 29,776 0

FAAA 106,581 0

10.579 / CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY 525,540 460,085DAAA 525,540 460,085

10.582 / FRESH FRUIT AND VEGETABLE PROGRAM 3,005,319 2,956,724DAAA 3,005,319 2,956,724

10.557 / SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN 81,227,442 21,123,600FAAA 81,227,442 21,123,600

10.558 / CHILD AND ADULT CARE FOOD PROGRAM 28,058,849 26,801,724FAAA 28,058,849 26,801,724

10.578 / WIC GRANTS TO STATES (WGS) 1,011,994 75,838FAAA 1,011,994 75,838

DEPARTMENT OF AGRICULTURE, FOOD SAFETY AND INSPECTION SERVICE

10.479 / FOOD SAFETY COOPERATIVE AGREEMENTS 256,522 0BIAA 256,522 0

DEPARTMENT OF AGRICULTURE, FOREIGN AGRICULTURAL SERVICE

10.613 / FACULTY EXCHANGE PROGRAM 466 0GGBA 466 0

10.777 / NORMAN E. BORLAUG INTERNATIONAL AGRICULTURAL SCIENCE AND TECHNOLOGY FELLOWSHIP 19,360 0GGBA 16,621 0


10.962 / COCHRAN FELLOWSHIP PROGRAM-INTERNATIONAL TRAINING-FOREIGN PARTICIPANT 98,117 0GGBA 98,117 0

DEPARTMENT OF AGRICULTURE, FOREST SERVICE

10.680 / FOREST HEALTH PROTECTION 265,750 114,560BDAA 153,475 114,560

GGBA 112,275 0

V-55

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



10.684 / INTERNATIONAL FORESTRY PROGRAMS 472,513 0GGBA 472,513 0

10.1002560-02 / DESIGNING A BROAD-SCALE MONITORING FR... 35,280 0GGBA / PASS-THROUGH FROM NORTHERN ARIZONA UNIVERSITY (1002560-02): 35,280 0

10.11-CS-11221638-191 / INTERIOR WEST COMPONENTS OF THE FORES... 149,887 0GGBA 149,887 0

10.13-CR-11132422-029 / AIR POLLUTION RELATED VALUES SAMPLE T... 45,612 0GGBA 45,612 0

10.13-CS-11020000-024 / BIOMASS PROGRAM COORDINATOR 37,486 0GGBA 37,486 0

10.13-CS-11132420-254 / AN EVALUATION OF THE INTEGRATED RESOU... 3,452 3,002GGBA 3,452 3,002

10.14-CS-11020900-025 / SMALL MAMMAL SURVEYS IN THE RIO GRAND... 6,247 0GGBA 6,247 0

10.15-JV-11221636-126 / INCORPORATING CLIMATE CHANGE CONSIDER... 26,712 0GGBA 26,712 0

10.15-PA-11020000-071 / UPPER SOUTH PLATTE COHESIVE STRATEGY ... 157,555 0GGBA 157,555 0

10.W911KB-10-2-0001 TO#0214 / ENVIRONMENTAL MISSION DATA LAYER DEVE... 62,781 0GGBA 62,781 0

10.16-9208-0460-CA / INFORMATION MANAGEMENT SUPPORT FOR TH... 3,364 0GGBA 3,364 0

10.16-CS-11021200-045 / AN EVALUATION OF THE INTEGRATED RESOU... 5,681 0GGBA 5,681 0

10.16-CS-11090902-036 / CHEATGRASS SEEDLING REDUCTION FOR RES... 8,166 0GGBA 8,166 0

10.16-CS-11020000-062 / NATURAL RESOURCE CAREER DEVELOPMENT P... 8,210 0GGBA 8,210 0

10.16-CS-11132214-337 / PAWNEE MONTANE SKIPPER CONSERVATION P... 12,000 0GGBA 12,000 0

10.16-CS-11021211-046 / PLANNING FOR BIOLOGICAL RESOURCE CONS... 6,391 0GGBA 6,391 0

10.17-CS-11020000-007 / SAN JUAN NATIONAL FOREST PINE MARTEN ... 6,933 0GGBA 6,933 0

10.16-CS-11046000-007 / WHITE RIVER NATIONAL FOREST CAVE BAT ... 1,350 0GGBA 1,350 0

10.16-JV-11120101-012 / CA ARNG ITAM PROGRAM SUPPORT 128,851 0GGBA 128,851 0

10.17-CR-11221611-030 / CALIFORNIA ARMY NATIONAL GUARD CULTUR... 98 0GGBA 98 0

10.17-JV-11221634-066 / DESCRIPTION OF THE HISTORICAL AND CUR... 9,972 0GGBA 9,972 0

10.16-JV-11221632-133 / FORT STEWART ITAM SRP 336,088 0GGBA 336,088 0

10.17-CR-11221611-013 / FORT STEWART ITAM/SRP TRAVEL (MIPR 10... 4,247 0GGBA 4,247 0

10.17-CR-11221611-049 / FORT STEWART NATURAL RESOURCES GIS SU... 61,397 0GGBA 61,397 0

10.17-CR-11221611-014 / GEOGRAPHIC INFORMATION SYSTEM SERVICE... 38,018 0GGBA 38,018 0

10.17-CR-11221611-048 / INTERIOR WEST COMPONENTS OF THE FORES... 967,617 0GGBA 967,617 0

10.16-CR-11221638-113 / ITAM SRA TRAINING MATERIALS, FORT IRW... 6,617 0GGBA 6,617 0

10.16-CS-11020000-051 / NATIONAL TRAINING CENTER, FORT IRWIN,... 657 0GGBA 657 0

10.17-CR-11221611-055 / NATURAL RESOURCE MANAGEMENT FOR THE M... 25,901 0GGBA 25,901 0

10.16-JV-11221611-165 / STRATEGIC SCIENCE APPLICATION AND DEL... 10,310 0GGBA 10,310 0

10.16-JV-11221632-110 / US FOREST SERVICE REGION 2 DATA EXCHANGE 3,452 0GGBA 3,452 0

10.664 / COOPERATIVE FORESTRY ASSISTANCE 4,921,662 969,221GGBA 4,921,662 969,221

10.674 / WOOD UTILIZATION ASSISTANCE 131,007 0GGBA 131,007 0

10.676 / FOREST LEGACY PROGRAM 9,900 0GGBA 9,900 0

10.691 / GOOD NEIGHBOR AUTHORITY 44,861 0GGBA 44,861 0

10.699 / PARTNERSHIP AGREEMENTS 6,237 0GWAA 6,237 0

10.09CS11020407038 / COOPERATIVE AGREEMENT - FOREST SERVICE 22,678 0GWAA 22,678 0

10.672 / RURAL DEVELOPMENT, FORESTRY, AND COMMUNITIES 50,000 0PAAA 50,000 0

10.693 / WATERSHED RESTORATION AND ENHANCEMENT AGREEMENT AUTHORITY 445,755 0PKAA 445,755 0

10.000043 / AQUATIC NUISANCE SPECIES BOAT INSPECTIONS 137,661 0PMAA 137,661 0

10.16CS46 / (16-CS-11021300-046) WEMINUCHE BIGHORN SHEEP MONITORING PROJ 6,497 0PMAA 6,497 0

10.16PA43 / WILDLIFE WATER GUZZLER - (16-PA-11021500-043) 4,843 0PMAA 4,843 0

10.17CS50 / 17-CS-11020000-050 COOPERATIVE ANS BOAT INSPECTIONS 39,803 0PMAA 39,803 0

10.400031 / 11020400031 TAYLOR PARK RESERVOIR BOAT INSPECTIONS 23,147 0PMAA 23,147 0

10.603027 / 11020603027 STEAMBOAT OFFICE SHARE ASSISTANCE 15,619 0PMAA 15,619 0

DEPARTMENT OF AGRICULTURE, NATIONAL INSTITUTE OF FOOD AND AGRICULTURE

10.311 / BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM 38,324 0EDAA 38,324 0

10.310 / AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) 283,894 0GGBA 283,894 0

V-56

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



10.215 / SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION 762 0GGBA / PASS-THROUGH FROM UTAH STATE UNIVERSITY (200592-00001-306): 762 0

10.200 / GRANTS FOR AGRICULTURAL RESEARCH, SPECIAL RESEARCH GRANTS 388,145 130,663GGBA 388,145 130,663

10.500 / COOPERATIVE EXTENSION SERVICE 5,216,689 204,163GGBA 4,928,477 204,163

GGBA / PASS-THROUGH FROM UNIVERSITY OF ILLINOIS (2013-03058-01): 6,108 0

GGBA / PASS-THROUGH FROM PENNSYLVANIA STATE UNIVERSITY (5032-CSU-UM-9802): 67,296 0

GGBA / PASS-THROUGH FROM PURDUE UNIVERSITY (8000072169): 115,386 0

GGBA / PASS-THROUGH FROM PURDUE UNIVERSITY (8000078735-AG): 47,916 0


GGBA / PASS-THROUGH FROM PURDUE UNIVERSITY (005497-00002): 29,741 0

10.210 / HIGHER EDUCATION Û GRADUATE FELLOWSHIPS GRANT PROGRAM 128,478 0GGBA 128,478 0

10.217 / HIGHER EDUCATION - INSTITUTION CHALLENGE GRANTS PROGRAM 9,974 0GGBA / PASS-THROUGH FROM SOUTH DAKOTA STATE UNIVERSITY (3TF607): 9,974 0

10.304 / HOMELAND SECURITY_AGRICULTURAL 10,729 0GGBA / PASS-THROUGH FROM KANSAS STATE UNIVERSITY (S13016): 10,729 0

10.318 / WOMEN AND MINORITIES IN SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS FIELDS 56,929 8,451GGBA 56,929 8,451

10.328 / NATIONAL FOOD SAFETY TRAINING, EDUCATION, EXTENSION, OUTREACH, AND TECHNICAL ASSISTANCE COMPETITIVE GRANTS PROGRAM 51,252 0

GGBA / PASS-THROUGH FROM OREGON STATE UNIVERSITY (C0494A-A): 51,252 0

10.329 / CROP PROTECTION AND PEST MANAGEMENT COMPETITIVE GRANTS PROGRAM 75,086 0GGBA 75,086 0

DEPARTMENT OF AGRICULTURE, NATURAL RESOURCES CONSERVATION SERVICE

10.902 / SOIL AND WATER CONSERVATION 938,566 524,264BDAA 697,548 524,264

GGBA 123,619 0

PMAA 117,399 0

10.912 / ENVIRONMENTAL QUALITY INCENTIVES PROGRAM 444,360 110,601GGBA 375,775 110,601


GGBA / PASS-THROUGH FROM DUCKS UNLIMITED (SUB-AWARD #69-3A75-16-031): 20,681 0

10.923 / EMERGENCY WATERSHED PROTECTION PROGRAM 11,287,645 7,543,334PDAA 11,287,645 7,543,334

10.093 / VOLUNTARY PUBLIC ACCESS AND HABITAT INCENTIVE PROGRAM 627,151 74,859PMAA 627,151 74,859

DEPARTMENT OF AGRICULTURE, RISK MANAGEMENT AGENCY

10.460 / RISK MANAGEMENT EDUCATION PARTNERSHIPS 27,125 0GGBA 27,125 0

DEPARTMENT OF AGRICULTURE, RURAL BUSINESS-COOPERATIVE SERVICE

10.868 / RURAL ENERGY FOR AMERICA PROGRAM 20,275 0GGBA 20,275 0

10.769 / RURAL BUSINESS ENTERPRISE GRANTS 30,767 0GJHA 12,054 0

GYAA 18,713 0

10.RBS-14-31 / ENHANCING PROGRAM ACCESSIBILITY IN UNDERSERVED RURAL COMMUNITIES 25,000 0GYAA 25,000 0

DEPARTMENT OF COMMERCE, NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY (NIST)

11.609 / MEASUREMENT AND ENGINEERING RESEARCH AND STANDARDS 230,100 0GFCA 193,343 0

GTAA 36,757 0

11.620 / SCIENCE, TECHNOLOGY, BUSINESS AND/OR EDUCATION OUTREACH 39,930 0GJJA 39,930 0

11.611 / MANUFACTURING EXTENSION PARTNERSHIP 35,576 0GJEA / PASS-THROUGH FROM COLORADO MANUFACTURING EXTENSION PARTNERSHIP (NA): 35,576 0

DEPARTMENT OF COMMERCE, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA)

11.431 / CLIMATE AND ATMOSPHERIC RESEARCH 3,027 0GGBA / PASS-THROUGH FROM UCAR-NCAR-NAT CTR FOR ATMOSPHERIC RES (SUBAWD000017): 3,027 0

11.210022 / MRFSS STATISTICAL SUPPORT CONTRACT 23,455 0GGBA / PASS-THROUGH FROM ECS FEDERAL, INC. (210022): 23,455 0

11.211641 / MRFSS STATISTICAL SUPPORT CONTRACT 19,861 0GGBA / PASS-THROUGH FROM ECS FEDERAL, INC. (211641): 19,861 0

DEPARTMENT OF COMMERCE, NATIONAL TELECOMMUNICATIONS AND INFORMATION ADMINISTRATION

11.549 / STATE AND LOCAL IMPLEMENTATION GRANT PROGRAM 400,070 0RFAA 400,070 0

DEPARTMENT OF DEFENSE

12.Contract 06 FEA 00020 / LOWRY PRIVATIZATION II LONG TERM PROJECT 45,240 0FAAA 45,240 0

12.W911KB-10-2-0001 TO#0102 / JOINT BASE ELMENDORF/RICHARDSON COMPL... 129,390 0GGBA 129,390 0

12.W911KB-10-2-0001 TO#0109 / ARCHAEOLOGICAL SURVEYS FOR FOREST MAN... 396 0GGBA 396 0

12.W911KB-10-2-0001 TO#0110 / HISTORIC PRESERVATION STUDY SUPPORT A... 6,689 0GGBA 6,689 0

12.W911KB-10-2-0001 TO#0112 / CULTURAL RESOURCE SURVEY AND DOCUMENT... 20,180 0GGBA 20,180 0

12.W911KB-10-2-0001 TO#0118 / ENVIRONMENTAL COMPLIANCE PROGRAM EVAL... -16 0GGBA -16 0

12.W911KB-10-2-0001 TO#0125 / WETLAND AND WATERBODY MAPPING AND ASS... -14,047 0GGBA -14,047 0

12.W911KB-10-2-0001 TO#0126 / WETLAND AND WATERBODY MAPPING AND ASS... -88 0GGBA -88 0

12.W911KB-10-2-0001 TO#0137 / ENVIRONMENTAL COMPLIANCE SUPPORT AT B... 3,822 0GGBA 3,822 0

12.W911KB-10-2-0001 TO#0141 / LITTLE BROWN BAT STUDY ON TFTA AND YTA 43,748 0GGBA 43,748 0

12.W911KB-10-2-0001 TO#0150 / NATURAL RESOURCE STUDY SUPPORT WETLAN... 25,424 0GGBA 25,424 0

12.W911KB-10-2-0001 TO#0151 / CLEAN WATER ACT INSPECTION AND STORMW... 48,536 0GGBA 48,536 0

12.W911KB-10-2-0001 TO#0152 / PRECONSTRUCTION ENVIRONMENTAL STUDY O... 25,042 0GGBA 25,042 0

V-57

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.W911KB-10-2-0001 TO#0153 / ARCHAEOLOGICAL SURVEYS FOR FOREST MAN... 19,687 0GGBA 19,687 0

12.W911KB-10-2-0001 TO#0154 / ECOSYSTEM MONITORING STUDY, FORT WAIN... 41,071 0GGBA 41,071 0

12.W911KB-10-2-0001 TO#0155 / FAUNA PLANNING LEVEL STUDY FOR AVIAN ... 264 0GGBA 264 0

12.W911KB-10-2-0001 TO#0156 / HISTORIC PRESERVATION STUDY SUPPORT 25,904 0GGBA 25,904 0

12.W911KB-10-2-0001 TO#0157 / SURVEYING FORT WAINWRIGHT'S BUILDING ... 27,486 0GGBA 27,486 0

12.W911KB-10-2-0001 TO#0158 / SECTION 106 HISTORIC BUILDINGS SURVEY... 27,417 0GGBA 27,417 0

12.W911KB-10-2-0001 TO#0159 / BAX SDZ MONITORING, FORT WAINWRIGHT, AK 42,338 0GGBA 42,338 0

12.W911KB-10-2-0001 TO#0160 / VEGETATION PLANNING LEVEL STUDY, FORT... 29,274 0GGBA 29,274 0

12.W911KB-10-2-0001 TO#0161 / WETLAND PLANNING LEVEL STUDIES, FORT ... 64,767 0GGBA 64,767 0

12.W911KB-10-2-0001 TO#0162 / INVASIVE PLANT SPECIES VEGETATION PLA... 9,677 0GGBA 9,677 0

12.W911KB-10-2-0001 TO#0163 / NATIONAL ENVIRONMENTAL POLICY ACT (NE... 10,555 0GGBA 10,555 0

12.W911KB-10-2-0001 TO#0164 / FISHERIES AND WILDLIFE SUPPORT, JBER -531 0GGBA -531 0

12.W911KB-10-2-0001 TO#0165 / LAND MANAGEMENT AND FORESTRY SUPPORT,... -3,299 0GGBA -3,299 0

12.W911KB-10-2-0001 TO#0168 / MIGRATORY BIRD NESTING HABITAT STUDY ... 54,739 0GGBA 54,739 0

12.W911KB-10-2-0001 TO#0170 / DONNELLY TRAINING AREA HISTORIC CONTEXT 12,113 0GGBA 12,113 0

12.W911KB-10-2-0001 TO#0171 / ARCHAEOLOGICAL STUDY FOR ARMY TRAININ... 42,372 0GGBA 42,372 0

12.W911KB-10-2-0001 TO#0172 / DTA RANGE AND TRAINING LAND ASSESSMENT 10,743 0GGBA 10,743 0

12.W911KB-10-2-0001 TO#0173 / FWA RANGE AND TRAINING LAND ASSESSMENT 4,417 0GGBA 4,417 0

12.W911KB-10-2-0001 TO#0174 / RTA RANGE AND TRAINING LAND ASSESSMEN... 53,012 0GGBA 53,012 0

12.W911KB-10-2-0001 TO#0175 / STREAM, LAKE AND HABITAT SURVEY AND M... 7,079 0GGBA 7,079 0

12.W911KB-10-2-0001 TO#0178 / ICRMP DEVELOPMENT 194,507 0GGBA 194,507 0

12.W911KB-10-2-0001 TO#0179 / ARCHAEOLOGICAL SURVEY AND TESTING 9,495 0GGBA 9,495 0

12.W911KB-10-2-0001 TO#0180 / FWA ENVIRONMENTAL GIS SUPPORT 99,541 0GGBA 99,541 0

12.W911KB-10-2-0001 TO#0181 / RYFO ENVIRONMENTAL IMPACT STATEMENT 31,596 0GGBA 31,596 0

12.W911KB-10-2-0001 TO#0184 / BAX SDZ MONITORING 61,711 0GGBA 61,711 0

12.W911KB-10-2-0001 TO#0185 / SECTION 106 MITIGATION REQUIRING REEV... 18,253 0GGBA 18,253 0

12.W911KB-10-2-0001 TO#0186 / SECTION 106 HISTORIC CONTEXT AND SURV... 21,086 0GGBA 21,086 0

12.W911KB-10-2-0001 TO#0187 / SURVEYING FWA BUILDINGS AND STRUCTURES 6,128 0GGBA 6,128 0

12.W911KB-10-2-0001 TO#0188 / WETLAND PLANNING LEVEL STUDIES 11,412 0GGBA 11,412 0

12.W911KB-10-2-0001 TO#0189 / ARCHAEOLOGICAL SURVEYS FOR FOREST MAN... 32,072 0GGBA 32,072 0

12.W911KB-10-2-0001 TO#0190 / VEGETATION PLS 22,926 0GGBA 22,926 0

12.W911KB-10-2-0001 TO#0191 / MEW GULL STUDY 40,806 0GGBA 40,806 0

12.W911KB-10-2-0001 TO#0192 / EVALUATING BAT HABITAT ON DONNELLY TR... 38,939 0GGBA 38,939 0

12.W911KB-10-2-0001 TO#0193 / SECTION 106 ARCHAEOLOGICAL STUDY FOR ... 35,935 0GGBA 35,935 0

12.W911KB-10-2-0001 TO#0194 / SECTION 106 ARCHAEOLOGICAL SURVEY FOR... 12,357 0GGBA 12,357 0

12.W911KB-10-2-0001 TO#0195 / SECTION 106 ARCHAEOLOGICAL SURVEY FOR... 9,644 0GGBA 9,644 0

12.W911KB-10-2-0001 TO#0196 / SECTION 106 HISTORIC ARCHITECTURAL SU... 7,423 0GGBA 7,423 0

12.W911KB-10-2-0001 TO#0197 / SECTION 106 HISTORIC ARCHITECTURE AND... 6,604 0GGBA 6,604 0

12.W911KB-10-2-0001 TO#0198 / SECTION 106 HISTORIC BUILDING SURVEY ... 11,270 0GGBA 11,270 0

12.W911KB-10-2-0001 TO#0199 / SECTION 106 ARCHAEOLOGICAL SURVEYS FO... 14,529 0GGBA 14,529 0

12.W911KB-10-2-0001 TO#0200 / SECTION 106 ARCHAEOLOGICAL STUDY FOR ... 12,850 0GGBA 12,850 0

12.W911KB-10-2-0001 TO#0201 / SECTION 106 ARCHAEOLOGICAL SITE EVALU... 14,317 0GGBA 14,317 0

12.W911KB-10-2-0001 TO#0202 / MITIGATION OF MIGRATORY BIRD FLIGHT R... 14,442 0GGBA 14,442 0

12.W911KB-10-2-0001 TO#0203 / TFTA KING SALMON HABITAT STUDY 38,944 0GGBA 38,944 0

12.W911KB-10-2-0001 TO#0204 / ECOSYSTEM MONITORING STUDY 5,364 0GGBA 5,364 0

12.W911KB-10-2-0001 TO#0205 / FAUNA PLS FOR AVIAN SPECIES AND DISTR... 12,552 0GGBA 12,552 0

12.W911KB-10-2-0001 TO#0208 / DTA SUSTAINABLE RANGE STUDY 176,518 0GGBA 176,518 0

V-58

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.W911KB-10-2-0001 TO#0209 / FWA SUSTAINABLE RANGE STUDY 271,747 0GGBA 271,747 0

12.W911KB-10-2-0001 TO#0210 / RTA SUSTAINABLE RANGE STUDY 284,161 0GGBA 284,161 0

12.W911KB-10-2-0001 TO#0212 / NATURAL, CULTURAL, AND ENVIRONMENTAL ... 158,610 0GGBA 158,610 0

12.W911KB-10-2-0001 TO#0214 / ENVIRONMENTAL MISSION DATA LAYER DEVE... 48,122 0GGBA 48,122 0

12.W911KB-10-2-0001 TO#0215 / ENVIRONMENTAL COMPLIANCE SUPPORT PROJ... -66 0GGBA -66 0

12.W911KB-10-2-0001 TO#0217 / SOLID WASTE AND RECYCLING EFFICIENCY ... 1,866 0GGBA 1,866 0

12.W911KB-10-2-0001 TO#0218 / FOREST HABITAT STUDY, FORT WAINWRIGHT... 16,548 0GGBA 16,548 0

12.W911KB-10-2-0001 TO#0219 / NATURAL RESOURCE SUPPORT FOR JOINT BA... 494,804 0GGBA 494,804 0

12.W911KB-10-2-0001 TO#0220 / SPECIES BELUGA WHALE PREY 38,019 0GGBA 38,019 0

12.W911KB-10-2-0001 TO#0222 / NEPA SUPPORT, FORT WAINWRIGHT, ALASKA 13,006 0GGBA 13,006 0

12.W911KB-10-2-0001 TO#0223 / STORMWATER MANAGEMENT PLAN COMPLIANCE... 42,765 0GGBA 42,765 0

12.W911KB-10-2-0001 TO#0224 / STREAM, LAKE & HABITAT SURVEY & SILVI... 108,536 0GGBA 108,536 0

12.W911KB-10-2-0001 TO#0225 / BIRD STUDY, JBER, ALASKA 22,704 0GGBA 22,704 0

12.W911KB-15-2-0001 TO#0001 / STORM WATER DISCHARGE MONITORING AND ... 15,769 0GGBA 15,769 0

12.W911KB-15-2-0001 TO#0002 / INTEGRATED NATURAL RESOURCES MANAGEME... 24,341 0GGBA 24,341 0

12.W9128F-12-2-0001 TO#0035 / ENVIRONMENTAL COMPLIANCE TECHNICAL AS... 29,821 0GGBA 29,821 0

12.W9128F-12-2-0001 TO#0051 / PROVIDE ENVIRONMENTAL RESTORATION TEC... 1,890 0GGBA 1,890 0

12.W9128F-12-2-0001 TO#0056 / CULTURAL AND NATURAL RESOURCES SUPPOR... 6,732 0GGBA 6,732 0

12.W9128F-12-2-0001 TO#0060 / WILDLAND FIRE TRAINING FOR THE ARMY I... 3,585 0GGBA 3,585 0

12.W9128F-12-2-0001 TO#0069 / PROVIDE ENVIRONMENTAL TECHNICAL EXPER... -101 0GGBA -101 0

12.W9128F-12-2-0001 TO#0076 / PROVIDE FIRE MANAGEMENT TECHNICAL EXP... -471 0GGBA -471 0

12.W9128F-12-2-0001 TO#0082 / CULTURAL RESOURCES TECHNICAL EXPERTIS... 42,736 0GGBA 42,736 0

12.W9128F-12-2-0001 TO#0085 / TECHNICAL EXPERTISE FOR ENVIRONMENTAL... 212,264 0GGBA 212,264 0

12.W9128F-12-2-0001 TO#0088 / PROVIDE AIR SPACE MANAGEMENT TECHNICA... -16,200 0GGBA -16,200 0

12.W9128F-12-2-0001 TO#0089 / CULTURAL RESOURCES PROFESSIONAL TECHN... -272 0GGBA -272 0

12.W9128F-12-2-0001 TO#0090 / INTEGRATED TRAINING AREA MANAGEMENT (... 3,556 0GGBA 3,556 0

12.W9128F-12-2-0001 TO#0092 / NATURAL RESOURCES TECHNICAL SUPPORT A... 13,844 0GGBA 13,844 0

12.W9128F-12-2-0001 TO#0093 / CULTURAL SUPPORT AT FORT RILEY, KANSAS 5,704 0GGBA 5,704 0

12.W9128F-12-2-0001 TO#0095 / SUSTAINABLE RANGE PROGRAM/INTEGRATED ... 5,431 0GGBA 5,431 0

12.W9128F-12-2-0001 TO#0097 / INFORMATION MANAGEMENT SUPPORT FOR TH... -5,037 0GGBA -5,037 0

12.W9128F-12-2-0001 TO#0098 / SUSTAINABLE RANGE PROGRAM ITAM PROGRA... 91,998 0GGBA 91,998 0


12.W9128F-14-2-0001 TO#0001 / CULTURAL RESOURCES GEOPHYSICAL ARCHAE... -11,472 0GGBA -11,472 0

12.W9128F-14-2-0001 TO#0002 / THE ACTIVE CHANNEL AND THE ORDINARY H... 8,152 0GGBA 8,152 0

12.W9128F-14-2-0001 TO#0003 / FORT A.P. HILL CLEAN AIR ACT, TOXIC S... 29,056 0GGBA 29,056 0

12.W9128F-14-2-0001 TO#0004 / FORT A.P. HILL ENVIRONMENTAL COMPLIAN... 92,025 0GGBA 92,025 0

12.W9128F-14-2-0001 TO#0005 / ENVIRONMENTAL RESTORATION TECHNICAL E... -153 0GGBA -153 0

12.W9128F-14-2-0001 TO#0006 / TO PROVIDE TECHNICAL EXPERTISE FOR EN... 664,950 0GGBA 664,950 0


12.W9128F-14-2-0001 TO#0008 / PROVIDE TECHNICAL SUPPORT FOR AFCEC N... 1,049,464 700,471GGBA 1,049,464 700,471

12.W9128F-14-2-0001 TO#0009 / PROVIDE CR TECHNICAL & TRIBAL CONSULT... 95,031 -11,050GGBA 95,031 -11,050

12.W9128F-14-2-0001 TO#0010 / PROVIDE ENVIRONMENTAL CONSERVATION TE... 36,354 0GGBA 36,354 0

12.W9128F-14-2-0001 TO#0011 / TO PROVIDE GEORANGE TECHNICAL SUPPORT... 20,299 0GGBA 20,299 0

12.W9128F-14-2-0001 TO#0012 / PREBLE'S MEADOW JUMPING MOUSE HABITAT... 10,979 2,883GGBA 10,979 2,883

12.W9128F-14-2-0001 TO#0013 / LRAM AND RTLA SUPPORT 54,538 0GGBA 54,538 0

12.W9128F-14-2-0001 TO#0014 / SRP ANALYSIS SUPPORT: SITE EVALUATION... 98,022 0GGBA 98,022 0

12.W9128F-14-2-0001 TO#0015 / SUSTAINABLE RANGE PROGRAM SUPPORT FOR... 79,926 0GGBA 79,926 0

V-59

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.W9128F-14-2-0001 TO#0016 / TRAINING LAND RESTORATION PROJECT SUP... 125,664 0GGBA 125,664 0

12.W9128F-14-2-0001 TO#0017 / CONSERVATION PROGRAMS SUPPORT FOR EAS... 581,509 0GGBA 581,509 0

12.W9128F-14-2-0001 TO#0018 / NATURAL RESOURCE SUPPORT AT TRAVIS AI... 2,221 0GGBA 2,221 0

12.W9128F-14-2-0001 TO#0019 / ENVIRONMENTAL COMPLIANCE PROGRAMS SUP... 16,903 0GGBA 16,903 0

12.W9128F-14-2-0001 TO#0021 / CULTURAL RESOURCES HISTORICAL DOCUMEN... 26,232 0GGBA 26,232 0

12.W9128F-14-2-0001 TO#0022 / GEOGRAPHIC INFORMATION SYSTEMS SUPPOR... -582 0GGBA -582 0

12.W9128F-14-2-0001 TO#0023 / SUSTAINABLE RANGE PROGRAM, ITAM PROGR... 91,184 0GGBA 91,184 0

12.W9128F-14-2-0001 TO#0024 / FORT HUNTER LIGGETT CULTURAL STUDIES ... 269,422 0GGBA 269,422 0

12.W9128F-14-2-0001 TO#0025 / ENVIRONMENTAL COMPLIANCE SUPPORT, FOR... 234,556 0GGBA 234,556 0

12.W9128F-14-2-0001 TO#0027 / ARMY NATIONAL GUARD TSS / SRP TECHNIC... 90,753 0GGBA 90,753 0

12.W9128F-14-2-0001 TO#0029 / HAZARDOUS MATERIAL, HAZARDOUS WASTE, ... 339,420 0GGBA 339,420 0

12.W9128F-14-2-0001 TO#0030 / ENVIRONMENTAL CONSERVATION TECHNICAL ... 12,582 0GGBA 12,582 0

12.W9128F-14-2-0001 TO#0033 / NATURAL RESOURCES AND CULTURAL RESOUR... 84,962 0GGBA 84,962 0

12.W9128F-14-2-0001 TO#0034 / INTEGRATED TRAINING AREA MANAGEMENT P... 1,427,932 0GGBA 1,427,932 0

12.W9128F-14-2-0001 TO#0037 / NAVAL CULTURAL SUPPORT 97,635 0GGBA 97,635 0

12.W9128F-14-2-0001 TO#0039 / ARNG ENVIRONMENTAL STRATEGIC CLEANUP ... 14,141 0GGBA 14,141 0


12.W9128F-14-2-0001 TO#0041 / WILDLIFE SURVEYS AT PARKS RESERVE FOR... 97,647 0GGBA 97,647 0

12.W9128F-14-2-0001 TO#0042 / NATURAL RESOURCE TECHNICAL EXPERTISE,... 157,610 0GGBA 157,610 0

12.W9128F-14-2-0001 TO#0043 / US ARMY GARRISON FORT HUNTER LIGGETT ... 26,081 0GGBA 26,081 0

12.W9128F-14-2-0001 TO#0044 / ENVIRONMENTAL SUPPORT, 1ST SPECIAL OP... 110,980 0GGBA 110,980 0

12.W9128F-14-2-0001 TO#0045 / SURVEY/INVENTORY UPDATE CULTURAL RESO... 90,911 0GGBA 90,911 0


12.W9128F-14-2-0001 TO#0047 / SUPPORT POSITIONS AT FORT RILEY, KANSAS 219,887 0GGBA 219,887 0

12.W9128F-14-2-0001 TO#0048 / ARMY NATIONAL GUARD INSTALLATIONS GIS... 135,925 0GGBA 135,925 0

12.W9128F-14-2-0001 TO#0050 / ARNG COMPLIANCE SUPPORT 1,322,774 0GGBA 1,322,774 0

12.W9128F-14-2-0001 TO#0051 / AP HILL CLEAN AIR ACT, TOXIC SUBSTANC... 85,556 0GGBA 85,556 0

12.W9128F-14-2-0001 TO#0052 / VANDENBERG NATURAL RESOURCES SUPPORT 137,893 74,394GGBA 137,893 74,394

12.W9128F-14-2-0001 TO#0054 / US ARMY GARRISON ENVIRONMENTAL COMPLI... 67,615 0GGBA 67,615 0

12.W9128F-14-2-0001 TO#0055 / FIELD SUPPORT FOR CLEAN AIR ACT AND S... 74,796 0GGBA 74,796 0

12.W9128F-14-2-0001 TO#0056 / BIOSECURITY AND INVASIVE SPECIES TECH... 132,037 0GGBA 132,037 0

12.W9128F-14-2-0001 TO#0057 / NATURAL AND CULTURAL RESOURCES PROFES... 713,626 0GGBA 713,626 0

12.W9128F-14-2-0001 TO#0058 / USAG HAWAII ENVIRONMENTAL COMPLIANCE ... 159,561 0GGBA 159,561 0

12.W9128F-14-2-0001 TO#0059 / CULTURAL RESOURCES TECHNICAL AND TRIB... 704,881 0GGBA 704,881 0

12.W9128F-14-2-0001 TO#0060 / POHAKULOA TRAINING AREA (PTA) ENVIRON... 77,430 0GGBA 77,430 0

12.W9128F-14-2-0001 TO#0061 / ENVIRONMENTAL PROGRAM EVALUATION PROJ... 76,782 0GGBA 76,782 0

12.W9128F-14-2-0001 TO#0062 / ITAM TRAINING SUPPORT INFORMATION PRO... 46,436 0GGBA 46,436 0

12.W9128F-14-2-0001 TO#0063 / USAG HAWAII SPILL PREVENTION, CONTROL... 78,995 0GGBA 78,995 0

12.W9128F-14-2-0001 TO#0066 / USAG HAWAII CLEAN WATER ACT AND WASTE... 107,416 0GGBA 107,416 0

12.W9128F-14-2-0001 TO#0068 / ENVIRONMENTAL TECHNICAL EXPERTISE FOR... 88,845 0GGBA 88,845 0

12.W9128F-14-2-0001 TO#0071 / FIRE MANAGEMENT TECHNICAL EXPERTISE F... 2,136,154 0GGBA 2,136,154 0

12.W9128F-14-2-0001 TO#0072 / NATURAL RESOURCE PROGRAM SUPPORT AT B... 598,849 0GGBA 598,849 0

12.W9128F-14-2-0001 TO#0074 / CLEAN WATER ACT AND WASTEWATER SUPPOR... 88,172 0GGBA 88,172 0

12.W9128F-14-2-0001 TO#0075 / CONSERVATION EDUCATION AND TRAINING S... 80,031 0GGBA 80,031 0

12.W9128F-14-2-0001 TO#0077 / ARMY NATIONAL GUARD TSS / SRP TECHNIC... 1,445,278 0GGBA 1,445,278 0

12.W9128F-14-2-0001 TO#0080 / USAG HI SPILL PREVENTION, CONTROLS & ... 148,343 0GGBA 148,343 0

12.W9128F-14-2-0001 TO#0084 / SUSTAINABLE RANGE PROGRAM/INTEGRATED ... 110,936 0GGBA 110,936 0

V-60

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.W9128F-14-2-0001 TO#0092 / SURVEY-INVENTORY UPDATE, CULTURAL RES... 114,454 0GGBA 114,454 0

12.W912HZ-16-2-0024 W912HZ-08-2-0 / EVALUATION OF HERPETOFAUNA POPULATION... 6,317 0GGBA 6,317 0

12.W912HZ-16-2-0024 W912HZ-08-2-0006 / CULTURAL RESOURCE SUPPORT, FORT WAINW... 19,358 0GGBA 19,358 0

12.W911KB-15-2-0001 TO#0008 / INFORMATION TECHNOLOGY SUPPORT FOR EN... 68,622 0GGBA 68,622 0

12.W911KB-15-2-0001 TO#0009 / MONITOR WETLANDS, JOINT BASE ELMENDOR... 24,022 0GGBA 24,022 0

12.W911KB-15-2-0001 TO#0007 / MUNICIPAL SEPARATOR STORM SEWER SYSTE... 14,883 0GGBA 14,883 0

12.W911KB-15-2-0001 TO#0010 / NATURAL RESOURCES STUDIES, FORT WAINW... 1,975 0GGBA 1,975 0

12.W911KB-15-2-0001 TO#0004 / TECHNICAL EXPERTISE FOR ENVIRONMENTAL... 177,608 0GGBA 177,608 0

12.W911KB-15-2-0001 TO#0005 / TECHNICAL EXPERTISE FOR ENVIRONMENTAL... 87,873 0GGBA 87,873 0

12.W911KB-15-2-0001 TO#0005 / TECHNICAL SUPPORT FOR THE RECYCLING P... 96,501 0GGBA 96,501 0

12.W911KB-15-2-0001 TO#0006 / AIR SPACE MANAGEMENT TECHNICAL ASSIST... 578,387 0GGBA 578,387 0

12.W9128F-14-2-0001 TO#0126 / AP HILL COMPLIANCE SUPPORT 51,882 0GGBA 51,882 0

12.W9128F-14-2-0001 TO#0053 / CONDUCT ARCHAEOLOGICAL SITE SURVEY, S... 219,619 0GGBA 219,619 0




12.W9128F-14-2-0001 TO#0122 / CULTURAL RESOURCES MANAGEMENT SUPPORT... 117,501 0GGBA 117,501 0

12.W9128F-14-2-0001 TO#0067 / ENVIRONMENTAL COMPLIANCE PROGRAMS SUP... 339,210 0GGBA 339,210 0



12.W9128F-16-2-0020 TO#0005 / ENVIRONMENTAL TECHNICAL EXPERTISE FOR... 74,978 0GGBA 74,978 0

12.W9128F-14-2-0001 TO#0093 / FIELD SUPPORT FOR THE RECYCLING PROGRAM 76,768 0GGBA 76,768 0

12.W9128F-14-2-0001 TO#0094 / GEORANGE TECHNICAL SUPPORT FOR EGLIN ... 55,228 0GGBA 55,228 0



12.W9128F-14-2-0001 TO#0111 / INTEGRATED TRAINING AREA MANAGMENT (I... 309,063 0GGBA 309,063 0

12.W9128F-14-2-0001 TO#0089 / ITAM PLANNING, BUDGETING, AND SUPPORT... 186,682 0GGBA 186,682 0

12.W9128F-14-2-0001 TO#0119 / MUNICIPAL SEPARATE STORM SEWER SYSTEM... 79,435 0GGBA 79,435 0

12.W9128F-14-2-0001 TO#0102 / NATIVE AMERICAN CONSULTATION SERVICES... 190,708 0GGBA 190,708 0

12.W9128F-16-2-0020 TO#0028 / NATURAL RESOURCE SUPPORT FOR VANDENB... 82,955 52,140GGBA 82,955 52,140

12.W9128F-14-2-0001 TO#0070 / NATURAL AND CULTURAL RESOURCES SUPPOR... 247,558 0GGBA 247,558 0

12.W9128F-14-2-0001 TO#0115 / NATURAL RESOURCE PROGRAM SUPPORT, BEA... 38,984 0GGBA 38,984 0

12.W9128F-14-2-0001 TO#0130 / NATURAL RESOURCE SUPPORT FOR JOINT BA... 8,922 0GGBA 8,922 0

12.W9128F-14-2-0001 TO#0116 / NELLIS AFB NATURAL RESOURCES SUPPORT 73,699 0GGBA 73,699 0

12.W9128F-16-2-0020 TO#0012 / PROVIDE CULTURAL RESOURCES TECHNICAL ... 75,031 0GGBA 75,031 0

12.W9128F-14-2-0001 TO#0087 / PROVIDE ENVIRONMENTAL CONSERVATION TE... 78,244 0GGBA 78,244 0

12.W9128F-14-2-0001 TO#0090 / PROVIDE INFORMATION MANAGEMENT SUPPOR... 101,017 0GGBA 101,017 0


12.W9128F-14-2-0001 TO#0098 / SUSTAINABLE RANGE PROGRAM, MANAGEMENT... 180,112 0GGBA 180,112 0

12.W9128F-16-2-0020 TO#0008 / SUSTAINABLE RANGE PROGRAM/ITAM PROGRA... 50,505 0GGBA 50,505 0

12.W9128F-14-2-0001 TO#0100 / SUSTAINABLE RANGE STUDY, RICHARDSON T... 303,221 0GGBA 303,221 0



12.W9128F-14-2-0001 TO#0097 / TO IMPLEMENT CULTURAL AND NATURAL RES... 165,223 0GGBA 165,223 0

12.W9128F-14-2-0001 TO#0125 / TSCA ENVIRONMENTAL COMPLIANCE AND POL... 64,946 0GGBA 64,946 0

12.W9128F-14-2-0001 TO#0104 / TSCA INSPECTION SUPPORT FOR ANNUAL WO... 48,737 0GGBA 48,737 0

12.W9128F-16-2-0020 TO#0010 / VANDENBERG AND PILLAR POINT AFB/AFB N... 410,653 398,626GGBA 410,653 398,626

V-61

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



12.W9128F-14-2-0001 TO#0082 / VANDENBERG AND PILLAR POINT AFB/AFB N... 9,295 0GGBA 9,295 0

12.W9128F-14-2-0001 TO#0082 / VANDENBERG NATURAL RESOURCES SUPPORT 28,052 0GGBA 28,052 0

12.W9128F-14-2-0001 TO#0052 / INVASIVE SPECIES MANAGEMENT AT JOINT ... 180,910 0GGBA 180,910 0

12.033001 / COE-CHATFIELD RECREATION PROJECT 104,241 0PMAA 104,241 0

DEPARTMENT OF DEFENSE, ADVANCED RESEARCH PROJECTS AGENCY

12.910 / RESEARCH AND TECHNOLOGY DEVELOPMENT 90,045 0GGBA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (2(GG010681-01)): 90,045 0

DEPARTMENT OF DEFENSE, DEPARTMENT OF THE ARMY, OFFICE OF THE CHIEF OF ENGINEERS

12.113 / STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES 1,175,729 0FAAA 1,175,729 0

12.114 / COLLABORATIVE RESEARCH AND DEVELOPMENT 61,479 0GGBA 61,479 0

12.130 / ESTUARY HABITAT RESTORATION PROGRAM 117,220 0GGBA 117,220 0

12.106 / FLOOD CONTROL PROJECTS 67,664 67,664WAAA 67,664 67,664

DEPARTMENT OF DEFENSE, DEPARTMENT OF THE NAVY, OFFICE OF THE CHIEF OF NAVAL RESEARCH

12.300 / BASIC AND APPLIED SCIENTIFIC RESEARCH 12,670,022 0GFEA 1,125,863 0

GGBA 11,544,159 0

DEPARTMENT OF DEFENSE, DEPT OF DEFENSE EDUCATION ACTIVITY (DODEA)

12.N3569715MDTSTCO / TROOPS TO TEACHERS 252,755 252,755DAAA 252,755 252,755

DEPARTMENT OF DEFENSE, DEPT OF THE AIR FORCE

12.6650PJSM-6460LV E3510C 250 11AJOO 03099 / EDUCATION PARTNERSHIP AGREEMENT 100,000 0GWAA 100,000 0

DEPARTMENT OF DEFENSE, FEDERAL VOTING ASSISTANCE PROGRAM

12.217 / ELECTRONIC ABSENTEE SYSTEMS FOR ELECTIONS 30,000 0VAAA 30,000 0

DEPARTMENT OF DEFENSE, NATIONAL GUARD BUREAU

12.401 / NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS 13,382,155 0OAAA 13,382,155 0

12.400 / MILITARY CONSTRUCTION, NATIONAL GUARD 231,418 0OAAA 231,418 0

DEPARTMENT OF DEFENSE, NATIONAL SECURITY AGENCY

12.900 / LANGUAGE GRANT PROGRAM 108,181 0GFBA 108,181 0

12.902 / INFORMATION SECURITY GRANTS 217,895 0GFCA 217,895 0

12.H98230-15-1-0204 / SW COLORADO MATH TEACHERS' CIRCLE 3,576 0GSAA / PASS-THROUGH FROM AMERICAN INSTITUTE OF MATHEMATICS (H98230-15-1-0204): 3,576 0

DEPARTMENT OF DEFENSE, OFFICE OF ECONOMIC ADJUSTMENT

12.617 / ECONOMIC ADJUSTMENT ASSISTANCE FOR STATE GOVERNMENTS 3,103,606 0EDAA 3,103,606 0

12.614 / COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR ADVANCE PLANNING AND ECONOMIC DIVERSIFICATION 10,216 0GJJA 10,216 0

DEPARTMENT OF DEFENSE, OFFICE OF THE SECRETARY OF DEFENSE

12.630 / BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING 516,004 0GGBA 368,612 0

GYAA 147,392 0

12.632 / LEGACY RESOURCE MANAGEMENT PROGRAM 7,314,178 51,690GGBA 7,276,351 51,690

OAAA 37,827 0

DEPARTMENT OF DEFENSE, U.S. ARMY MATERIEL COMMAND

12.431 / BASIC SCIENTIFIC RESEARCH 73,350 0GFBA 20,000 0

GGBA 1,115 0

GFCA / PASS-THROUGH FROM TECHNOLOGY STUDENT ASSOCIATION (EMAIL DATED 1/28/2016): 26,204 0

GFCA / PASS-THROUGH FROM TECHNOLOGY STUDENT ASSOCIATION (LETTER DATED 12/8/2016): 26,031 0

DEPARTMENT OF DEFENSE, U.S. ARMY MEDICAL COMMAND

12.Cooperative Agreement / PUEBLO CHEMICAL DEMILITARIZATION 84,411 0FAAA 84,411 0

12.REIMS6D-09-UCOLO07 / PUEBLO CHEMICAL DEMILITARIZATION 3,828 1,553FAAA 3,828 1,553

12.REIMS6-09-UCOLO4739 / PUEBLO CHEMICAL DEMILITARIZATION 1,827,881 29,758FAAA 1,827,881 29,758

12.420 / MILITARY MEDICAL RESEARCH AND DEVELOPMENT 15,093 0GFEA 15,093 0

DEPARTMENT OF EDUCATION

84.413 / RACE TO THE TOP 803,134 155,150DAAA 803,134 155,150

84.P047A120867 action 3 / PROGRAM INCOME FOR UPWARD BOUND 14,038 0GGBA 14,038 0

84.412 / RACE TO THE TOP EARLY LEARNING CHALLENGE 15,573,874 4,162,465IHAA 15,573,874 4,162,465

DEPARTMENT OF EDUCATION, INSTITUTE OF EDUCATION SCIENCES

84.ED-IES-14-C-0066 / OIES-NCES-NAEP STATE COORDINATOR 144,285 0DAAA 144,285 0

84.ED-IES-14-C-0066 / OIES-NCES-BASIC PARTICIPATION 3,398 0DAAA 3,398 0

DEPARTMENT OF EDUCATION, OFFICE OF CAREER, TECHNICAL, AND ADULT EDUCATION

84.002 / ADULT EDUCATION - BASIC GRANTS TO STATES 6,634,466 5,763,444DAAA 6,634,466 5,763,444

84.048 / CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES 12,830,504 4,095,484GJAA 12,830,504 4,095,484

DEPARTMENT OF EDUCATION, OFFICE OF ELEMENTARY AND SECONDARY EDUCATION

84.010 / TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES 143,036,300 140,991,115DAAA 143,036,300 140,991,115

V-62

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



84.011 / MIGRANT EDUCATION_STATE GRANT PROGRAM 6,955,352 5,463,826DAAA 6,955,352 5,463,826

84.013 / TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH 432,904 432,904DAAA 432,904 432,904

84.144 / MIGRANT EDUCATION_COORDINATION PROGRAM 49,564 0DAAA 49,564 0

84.184 / SCHOOL SAFETY NATIONAL ACTIVITIES (FORMERLY, SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES-NATIONAL PROGRAMS) 208,777 120,180

DAAA 208,777 120,180

84.196 / EDUCATION FOR HOMELESS CHILDREN AND YOUTH 639,179 513,192DAAA 639,179 513,192

84.206 / JAVITS GIFTED AND TALENTED STUDENTS EDUCATION 477,313 311,296DAAA 477,313 311,296

84.287 / TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS 12,458,892 11,990,194DAAA 12,458,892 11,990,194

84.330 / ADVANCED PLACEMENT PROGRAM (ADVANCED PLACEMENT TEST FEE; ADVANCED PLACEMENT INCENTIVE PROGRAM GRANTS) 602,536 602,536

DAAA 602,536 602,536

84.358 / RURAL EDUCATION 456,541 435,514DAAA 456,541 435,514

84.360 / HIGH SCHOOL GRADUATION INITIATIVE 309,982 170,376DAAA 309,982 170,376

84.365 / ENGLISH LANGUAGE ACQUISITION STATE GRANTS 10,119,043 8,475,892DAAA 8,825,645 8,410,552

GFCA 193,901 0

GFEA 120,265 23,051

GGJA 373,151 0

GKAA 145,144 42,289

GYAA 431,866 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF NEBRASKA AT LINCOLN (24-1708-0112-003): 29,071 0

84.366 / MATHEMATICS AND SCIENCE PARTNERSHIPS 1,576,321 1,374,067DAAA 1,464,510 1,374,067

GKAA / PASS-THROUGH FROM NORTHWEST BOCES (82614): 101,426 0

GKAA / PASS-THROUGH FROM EAGLE COUNTY SCHOOL DISTRICT (102214): 10,665 0

GKAA / PASS-THROUGH FROM PUEBLO COUNTY SCHOOL DISTRICT (101414): -280 0

84.367 / SUPPORTING EFFECTIVE INSTRUCTION STATE GRANT (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) 24,855,641 23,503,539DAAA 24,337,314 23,503,539

GAAA 482,657 0

GFEA / PASS-THROUGH FROM NATIONAL WRITING PROJECT (00-CO02-SEED2016): 12,714 0

GFEA / PASS-THROUGH FROM NATIONAL WRITING PROJECT (00-CO02-SEED2017-CAMP): 11,274 0

GFEA / PASS-THROUGH FROM NATIONAL WRITING PROJECT (00-CO02-SEED2017-CRWPPD): 1,613 0

GFEA / PASS-THROUGH FROM NATIONAL WRITING PROJECT (00-CO02-SEED2017-ILI): 10,069 0

84.369 / GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES 6,092,192 0DAAA 6,092,192 0

84.377 / SCHOOL IMPROVEMENT GRANTS 4,458,017 3,656,712DAAA 4,458,017 3,656,712

84.149 / MIGRANT EDUCATION_COLLEGE ASSISTANCE MIGRANT PROGRAM 891,918 0GTAA 422,878 0

GYAA 401,123 0

GGJA / PASS-THROUGH FROM KANSAS STATE UNIVERSITY (S149A140021 - 16): 67,917 0

84.004 / CIVIL RIGHTS TRAINING AND ADVISORY SERVICES (ALSO KNOWN AS EQUITY ASSISTANCE CENTERS) 1,079,749 0GTAA 1,079,749 0

DEPARTMENT OF EDUCATION, OFFICE OF INNOVATION AND IMPROVEMENT

84.282 / CHARTER SCHOOLS 7,185,999 6,689,473DAAA 7,185,999 6,689,473

84.336 / TEACHER QUALITY PARTNERSHIP GRANTS 1,893,554 383,585GFEA 1,868,554 383,585

GYAA / PASS-THROUGH FROM PUBLIC EDUCATION & BUSINESS COALITION (NONE GIVEN): 25,000 0

84.350 / TRANSITION TO TEACHING 51,043 0GFEA -132 0

GTAA / PASS-THROUGH FROM OHIO STATE UNIVERSITY (60031733): 51,175 0

DEPARTMENT OF EDUCATION, OFFICE OF POSTSECONDARY EDUCATION

84.334 / GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS 4,912,304 0GAAA 4,785,224 0

GFCA 127,080 0

84.200 / GRADUATE ASSISTANCE IN AREAS OF NATIONAL NEED 79,779 0GFEA 79,779 0

84.016 / UNDERGRADUATE INTERNATIONAL STUDIES AND FOREIGN LANGUAGE PROGRAMS 58,085 0GFBA 4,982 0

GGBA 41,338 0

GGBA / PASS-THROUGH FROM THE INSTITUTE FOR SHIPBOARD EDUCATION (P016A160074): 11,765 0

84.031 / HIGHER EDUCATION_INSTITUTIONAL AID 4,008,931 0GFCA 313,826 0

GGJA 1,413,931 0

GJDA 179,452 0

GJHA 1,132,508 0

GJMA 377,238 0

GJRA 434,139 0

GYAA 157,837 0

84.335 / CHILD CARE ACCESS MEANS PARENTS IN SCHOOL 747,433 70,415GFCA 110,692 0

GGBA 210,522 70,415

GJJA 269,990 0

GJLA 156,229 0

84.220 / CENTERS FOR INTERNATIONAL BUSINESS EDUCATION 266,299 0GFEA 266,299 0

84.116 / FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION 67,962 62,563GJAA / PASS-THROUGH FROM QUINSIGAMOND COMMUNITY COLLEGE (5710004016-01): 66,962 62,563

GJDA / PASS-THROUGH FROM GEORGIA TECH CAMI (P116F140452): 1,000 0

84.382 / STRENGTHENING MINORITY-SERVING INSTITUTIONS 625,311 0GSAA 625,311 0

V-63

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



DEPARTMENT OF EDUCATION, OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES

84.323 / SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT 524,915 17,174DAAA 524,915 17,174

84.326 / SPECIAL EDUCATION_TECHNICAL ASSISTANCE AND DISSEMINATION TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES 359,444 6,302

DAAA 149,208 6,302

GFEA / PASS-THROUGH FROM UNIVERSITY OF OREGON (224440O): 180,036 0

GFEA / PASS-THROUGH FROM WESTERN OREGON UNIVERSITY (TRSUB17.05): 30,200 0

84.327 / SPECIAL EDUCATION_EDUCATIONAL TECHNOLOGY MEDIA, AND MATERIALS FOR INDIVIDUALS WITH DISABILITIES 15,789 0DAAA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (H325A12003): 15,789 0

84.325 / SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES 1,225,215 0

GFEA 238,623 0

GKAA 737,163 0

GKAA / PASS-THROUGH FROM SALUS UNIVERSITY (UNC 88401-15-16): 4,989 0

GKAA / PASS-THROUGH FROM SALUS UNIVERSITY (UNC 88402-16-17): 244,440 0

84.129 / REHABILITATION LONG-TERM TRAINING 193,158 0GKAA 193,158 0

84.160 / TRAINING INTERPRETERS FOR INDIVIDUALS WHO ARE DEAF AND INDIVIDUALS WHO ARE DEAF-BLIND 268,223 0GKAA 268,223 0

84.126 / REHABILITATION SERVICES_VOCATIONAL REHABILITATION GRANTS TO STATES 37,653,376 6,806,224IHAA 360,502 0

KAVA 37,292,874 6,806,224

84.169 / INDEPENDENT LIVING_STATE GRANTS 183,046 145,798KAVA 183,046 145,798

84.177 / REHABILITATION SERVICES_INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND 556,936 311,588KAVA 556,936 311,588

84.181 / SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES 8,002,608 3,218,257IHAA 8,002,608 3,218,257

84.187 / SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES 370,091 0IHAA -1,087 0

KAVA 371,178 0

84.418 / PROMOTING READINESS OF MINORS IN SUPPLEMENTAL SECURITY INCOME 987,376 0KAVA / PASS-THROUGH FROM UTAH (H418P130009): 987,376 0

DEPARTMENT OF EDUCATION, OFFICE OF STUDENT FINANCIAL ASSISTANCE PROGRAMS

84.032 / FEDERAL FAMILY EDUCATION LOANS 349,062,354 0GDAA 343,434,951 0

GKAA 5,627,403 0

84.037 / PERKINS LOANS CANCELLATIONS 457,479 0GFBA 70,018 0

GFCA 9,168 0

GFEA 239,121 0

GSAA 3,976 0

GTAA 135,196 0

DEPARTMENT OF ENERGY

81.136 / LONG-TERM SURVEILLANCE AND MAINTENANCE 413,950 0FAAA 413,950 0

81.041 / STATE ENERGY PROGRAM 499,795 0EFAA 499,795 0

81.042 / WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS 5,145,017 0EFAA 5,145,017 0

81.119 / STATE ENERGY PROGRAM SPECIAL PROJECTS 112,768 0EFAA 112,768 0

81.138 / STATE HEATING OIL AND PROPANE PROGRAM 658 0EFAA 658 0

81.117 / ENERGY EFFICIENCY AND RENEWABLE ENERGY INFORMATION DISSEMINATION, OUTREACH, TRAINING AND TECHNICAL ANALYSIS/ASSISTANCE 138,366 0

GFCA 138,366 0

81.OCG6122B / DEPARTMENT OF ENERGY PROGRAMS 52,981 0GFBA 52,981 0

81.168357 / SUPPORT OF INSTRUMENTATION AND CONTRO... 63,863 0GGBA / PASS-THROUGH FROM SLAC NATIONAL ACCELERATOR LABORATORY (168357): 63,863 0

81.Purchase Order No. 623528 / ICARUS COSMIC RAY TAGGER DEVELOPMENT 31,391 0GGBA 31,391 0

81.333890 / PLANARIZATION OF OPTICAL COATINGS WIT... 49,977 0GGBA 49,977 0

81.106 / TRANSPORT OF TRANSURANIC WASTES TO THE WASTE ISOLATION PILOT PLANT: STATES AND TRIBAL CONCERNS, PROPOSED SOLUTIONS 184,401 0

RBAA / PASS-THROUGH FROM WESTERN GOVERNORS' ASSOCIATION (30-316-03D): 184,401 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES

93.GRAD PROGRAM ENHANC / DEPARTMENT OF HEALTH AND HUMAN SERVICES RESEARCH AND DEVELOPMENT PROGRAMS -3,342 0GFBA -3,342 0

93.OCG6388B / DEPARTMENT OF HEALTH AND HUMAN SERVICES PROGRAMS 172,236 0GFBA / PASS-THROUGH FROM MENTAL HEALTH CTR BOULDER CNTY (OCG6388B): 172,236 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR CHILDREN AND FAMILIES

93.235 / AFFORDABLE CARE ACT (ACA) ABSTINENCE EDUCATION PROGRAM 823,989 686,854DAAA 823,989 686,854

93.600 / HEAD START 7,106,318 0GJHA 6,636,859 0

IHAA 141,707 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY OF PEDIATRICS (719150 NRC): 151,650 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY OF PEDIATRICS (719150 NRC_AMD01): 117,478 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY OF PEDIATRICS (719150 NRC_YR02_AMD01): 23,040 0

GFEA / PASS-THROUGH FROM CITY AND COUNTY OF DENVER (201628775): 35,584 0

93.612 / NATIVE AMERICAN PROGRAMS 121,263 0GFEA / PASS-THROUGH FROM CALIFORNIA RURAL INDIAN HEALTH BOARD (589YR7_MOD05): 121,263 0

93.658 / FOSTER CARE_TITLE IV-E 84,364,448 72,228,856IHAA 84,367,515 72,228,856

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10044957): -98 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10044957_YR03): 5,369 0

V-64

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM UNIVERSITY OF UTAH (10044957_YR03PRE): -8,338 0

93.659 / ADOPTION ASSISTANCE 16,903,234 16,373,525IHAA 16,796,173 16,373,525

GFEA / PASS-THROUGH FROM CHAPIN HALL AT THE UNIVERSITY OF CHICAGO (AWD-153974): -3,835 0

GFEA / PASS-THROUGH FROM CHAPIN HALL AT THE UNIVERSITY OF CHICAGO (AWD-164477_AMD01): 110,896 0

93.569 / COMMUNITY SERVICES BLOCK GRANT 5,641,824 5,032,348NLAA 5,520,899 5,032,348

GJDA / PASS-THROUGH FROM CITY AND COUNTY OF DENVER (2015-22154-02): 120,925 0

93.090 / GUARDIANSHIP ASSISTANCE 624,514 573,421IHAA 624,514 573,421

93.092 / AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM 781,711 0IHAA 781,711 0

93.556 / PROMOTING SAFE AND STABLE FAMILIES 2,844,863 2,423,350IHAA 2,844,863 2,423,350

93.563 / CHILD SUPPORT ENFORCEMENT 55,397,369 43,769,887IHAA 55,397,369 43,769,887

93.564 / CHILD SUPPORT ENFORCEMENT RESEARCH 154,314 0IHAA 154,314 0

93.566 / REFUGEE AND ENTRANT ASSISTANCE_STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS 8,189,079 6,985,137IHAA 8,189,079 6,985,137

93.568 / LOW-INCOME HOME ENERGY ASSISTANCE 51,962,795 39,345,546IHAA 51,962,795 39,345,546

93.576 / REFUGEE AND ENTRANT ASSISTANCE_DISCRETIONARY GRANTS 514,753 430,824IHAA 514,753 430,824

93.583 / REFUGEE AND ENTRANT ASSISTANCE_WILSON/FISH PROGRAM 2,855,805 2,257,624IHAA 2,855,805 2,257,624

93.584 / REFUGEE AND ENTRANT ASSISTANCE_TARGETED ASSISTANCE GRANTS 737,384 729,640IHAA 737,384 729,640

93.590 / COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS 366,039 168,212IHAA 366,039 168,212

93.599 / CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) 451,567 0IHAA 451,567 0

93.603 / ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS 16,549 0IHAA 16,549 0

93.643 / CHILDREN'S JUSTICE GRANTS TO STATES 399,474 0IHAA 399,474 0

93.645 / STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM 4,019,549 4,019,549IHAA 4,019,549 4,019,549

93.667 / SOCIAL SERVICES BLOCK GRANT 25,889,772 25,815,331IHAA 25,889,772 25,815,331

93.669 / CHILD ABUSE AND NEGLECT STATE GRANTS 493,414 0IHAA 493,414 0

93.670 / CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES 580,001 213,014IHAA 580,001 213,014

93.671 / FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES 1,616,223 1,502,529IHAA 1,616,223 1,502,529

93.674 / CHAFEE FOSTER CARE INDEPENDENCE PROGRAM 2,052,274 1,564,756IHAA 2,052,274 1,564,756

93.586 / STATE COURT IMPROVEMENT PROGRAM 479,357 0JAAA 479,357 0

93.551 / ABANDONED INFANTS 359,830 0JAAA 359,830 0

93.597 / GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS 78,905 0JAAA 78,905 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, ADMINISTRATION FOR COMMUNITY LIVING

93.761 / EVIDENCE-BASED FALLS PREVENTION PROGRAMS FINANCED SOLELY BY PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) 81,829 14,022

FAAA 81,829 14,022

93.632 / UNIVERSITY CENTERS FOR EXCELLENCE IN DEVELOPMENTAL DISABILITIES EDUCATION, RESEARCH, AND SERVICE 516,642 0GFEA 516,642 0

93.464 / ACL ASSISTIVE TECHNOLOGY 337,485 0GFEA 337,485 0

93.043 / SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART D_DISEASE PREVENTION AND HEALTH PROMOTION SERVICES 211,080 168,912

IHAA 211,080 168,912

93.041 / SPECIAL PROGRAMS FOR THE AGING_TITLE VII, CHAPTER 3_PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION 40,731 38,035

IHAA 40,731 38,035

93.042 / SPECIAL PROGRAMS FOR THE AGING_TITLE VII, CHAPTER 2_LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS 230,728 181,249

IHAA 230,728 181,249

93.048 / SPECIAL PROGRAMS FOR THE AGING_TITLE IV_AND TITLE II_DISCRETIONARY PROJECTS 520,395 151,110IHAA 123,560 0

SFAA 183,750 90,500

UHAA 213,085 60,610

93.051 / ALZHEIMER'S DISEASE DEMONSTRATION GRANTS TO STATES 187,901 163,658IHAA 187,901 163,658

93.052 / NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E 2,057,716 1,695,489IHAA 2,057,716 1,695,489

93.072 / LIFESPAN RESPITE CARE PROGRAM 183,923 178,587IHAA 183,923 178,587

93.234 / TRAUMATIC BRAIN INJURY STATE DEMONSTRATION GRANT PROGRAM 317,831 0IHAA 317,831 0

93.630 / DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS 820,958 217,777IHAA 820,958 217,777

93.734 / EMPOWERING OLDER ADULTS AND ADULTS WITH DISABILITIES THROUGH CHRONIC DISEASE SELF-MANAGEMENT EDUCATION PROGRAMS Û FINANCED BY PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) 17,913 1,446

IHAA 17,913 1,446

93.747 / ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM 66,782 0IHAA 66,782 0

V-65

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



93.071 / MEDICARE ENROLLMENT ASSISTANCE PROGRAM 280,709 274,466SFAA 280,709 274,466

93.617 / VOTING ACCESS FOR INDIVIDUALS WITH DISABILITIES_GRANTS TO STATES 9,973 0VAAA 9,973 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, AGENCY FOR HEALTHCARE RESEARCH AND QUALITY

93.226 / RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES 12,659 0GFEA 1,691 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3415-1): -148 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (9008531_UCDENVER): -5,467 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (9008531_UCDENVER_AMD05): 10,854 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (9008531_UCDENVER-MOD4): 5,729 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, AGENCY FOR TOXIC SUBSTANCES AND DISEASE REGISTRY

93.161 / HEALTH PROGRAM FOR TOXIC SUBSTANCES AND DISEASE REGISTRY 7,274 0FAAA 7,274 0

93.240 / STATE CAPACITY BUILDING 310,098 0FAAA 310,098 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTERS FOR DISEASE CONTROL AND PREVENTION

93.079 / COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE 91,083 28,075

DAAA 91,083 28,075

93.068 / CHRONIC DISEASES: RESEARCH, CONTROL, AND PREVENTION 92,790 0FAAA 92,790 0

93.069 / PUBLIC HEALTH EMERGENCY PREPAREDNESS 8,868,004 5,683,980FAAA 8,868,004 5,683,980

93.070 / ENVIRONMENTAL PUBLIC HEALTH AND EMERGENCY RESPONSE 158,444 0FAAA / PASS-THROUGH FROM UTAH DEPT OF HEALTH (143704): 158,444 0

93.073 / BIRTH DEFECTS AND DEVELOPMENTAL DISABILITIES - PREVENTION AND SURVEILLANCE 187,623 20,482FAAA 169,137 20,482

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3663A-1): 0 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3663A-2): 5,762 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3663A-3): 12,724 0

93.074 / HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS 2,483,779 1,143,581

FAAA 2,483,779 1,143,581

93.094 / WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION 823,171 75,847FAAA 823,171 75,847

93.116 / PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS 285,855 65,294FAAA 285,855 65,294

93.136 / INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS 1,973,421 492,641FAAA 1,965,256 492,641

FAAA / PASS-THROUGH FROM UNIV OF FL (UFDSP00011613): 8,165 0

93.262 / OCCUPATIONAL SAFETY AND HEALTH PROGRAM 2,147,204 30,890FAAA 167,735 0

GFEA 1,573,209 2,670

GGBA 309,261 28,220

GFEA / PASS-THROUGH FROM ASSOCIATION FOR PUBLIC HEALTH LABORATORI (56400-200-802-17-02): 96,999 0

93.268 / IMMUNIZATION COOPERATIVE AGREEMENTS 57,565,042 56,330,056FAAA 57,565,042 56,330,056

93.270 / ADULT VIRAL HEPATITIS PREVENTION AND CONTROL 88,905 0FAAA 88,905 0

93.283 / CENTERS FOR DISEASE CONTROL AND PREVENTION_INVESTIGATIONS AND TECHNICAL ASSISTANCE 11,973,483 2,011,273FAAA 11,973,484 2,011,273

GFEA / PASS-THROUGH FROM NATIONAL AHEC ORGANIZATION (1H23IP000960-01): -1 0

93.323 / EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) 1,321,941 37,441FAAA 1,321,941 37,441

93.424 / NON-ACA/PPHFÙBUILDING CAPACITY OF THE PUBLIC HEALTH SYSTEM TO IMPROVE POPULATION HEALTH THROUGH NATIONAL NONPROFIT ORGANIZATIONS 28,499 0

FAAA / PASS-THROUGH FROM ASSOC OF STATE AND TERRITORIAL HEALTH OFFICIALS (63-10604): 3,743 0

FAAA / PASS-THROUGH FROM COUNCIL OF STATE AND TERRITORIAL EPIDEMIOLOGISTS (1U38OT000143-03): 24,756 0

93.521 / THE AFFORDABLE CARE ACT: BUILDING EPIDEMIOLOGY, LABORATORY, AND HEALTH INFORMATION SYSTEMS CAPACITY IN THE EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASE (ELC) AND EMERGING INFECTIONS PROGRAM (EIP) COOPERATIVE AGREEMENTS; PPHF 2,349,698 318,365

FAAA 2,349,698 318,365

93.524 / BUILDING CAPACITY OF THE PUBLIC HEALTH SYSTEM TO IMPROVE POPULATION HEALTH THROUGH NATIONAL, NON-PROFIT ORGANIZATIONS- FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) 78,018 -13,932

FAAA / PASS-THROUGH FROM ASSOC OF STATE AND TERRITORIAL HEALTH OFFICIALS (83-12303): 78,018 -13,932

93.538 / AFFORDABLE CARE ACT - NATIONAL ENVIRONMENTAL PUBLIC HEALTH TRACKING PROGRAM-NETWORK IMPLEMENTATION 794,284 0

FAAA 794,284 0

93.539 / PPHF CAPACITY BUILDING ASSISTANCE TO STRENGTHEN PUBLIC HEALTH IMMUNIZATION INFRASTRUCTURE AND PERFORMANCE FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH FUNDS 1,314,144 91,204

FAAA 1,314,144 91,204

93.733 / CAPACITY BUILDING ASSISTANCE TO STRENGTHEN PUBLIC HEALTH IMMUNIZATION INFRASTRUCTURE AND PERFORMANCE Û FINANCED IN PART BY THE PREVENTION AND PUBLIC HEALTH FUND (PPHF) 1,329,811 0

FAAA 1,329,811 0

93.745 / PPHF: HEALTH CARE SURVEILLANCE/HEALTH STATISTICS Û SURVEILLANCE PROGRAM ANNOUNCEMENT: BEHAVIORAL RISK FACTOR SURVEILLANCE SYSTEM FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH FUND 10,051 0

FAAA 10,051 0

93.753 / CHILD LEAD POISONING PREVENTION SURVEILLANCE FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH (PPHF) PROGRAM 231,331 105,869

FAAA 231,331 105,869

93.755 / SURVEILLANCE FOR DISEASES AMONG IMMIGRANTS AND REFUGEES FINANCED IN PART BY PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) 386,128 146,755

FAAA 41,014 0

IHAA 345,114 146,755

V-66

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



93.757 / STATE AND LOCAL PUBLIC HEALTH ACTIONS TO PREVENT OBESITY, DIABETES, HEART DISEASE AND STROKE (PPHF) 1,641,239 260,353

FAAA 1,641,239 260,353

93.815 / DOMESTIC EBOLA SUPPLEMENT TO THE EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC). 644,832 0

FAAA 644,832 0

93.875 / ASSISTANCE FOR ORAL DISEASE PREVENTION AND CONTROL 141,990 37,451FAAA 141,990 37,451

93.940 / HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED 5,449,528 1,838,766FAAA 5,449,528 1,838,766

93.944 / HUMAN IMMUNODEFICIENCY VIRUS (HIV)/ACQUIRED IMMUNODEFICIENCY VIRUS SYNDROME (AIDS) SURVEILLANCE 865,757 58,679FAAA 865,757 58,679

93.945 / ASSISTANCE PROGRAMS FOR CHRONIC DISEASE PREVENTION AND CONTROL 1,098,529 118,852FAAA 1,098,529 118,852

93.946 / COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS 239,641 3,500

FAAA 239,641 3,500

93.977 / PREVENTIVE HEALTH SERVICES_SEXUALLY TRANSMITTED DISEASES CONTROL GRANTS 1,199,833 113,169FAAA 1,199,996 113,169

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E4135D-1): -163 0

93.991 / PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT 2,134,207 36,728FAAA 2,134,207 36,728

93.084 / PREVENTION OF DISEASE, DISABILITY, AND DEATH BY INFECTIOUS DISEASES 13,449 0GFEA / PASS-THROUGH FROM NATIONAL NETWORK OF PUBLIC HEALTH INSTIT (C1011): 8,559 0

GFEA / PASS-THROUGH FROM NATIONAL NETWORK OF PUBLIC HEALTH INSTIT (C871): 4,890 0

93.067 / GLOBAL AIDS 60,023 0GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (9832SC): 60,023 0

93.939 / HIV PREVENTION ACTIVITIES_NON-GOVERNMENTAL ORGANIZATION BASED 412 0GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3979-1A): 412 0

93.941 / HIV DEMONSTRATION, RESEARCH, PUBLIC AND PROFESSIONAL EDUCATION PROJECTS 0 0GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E3062B-5A): 0 0

93.Agmt # UGA-0-41027-29 Task Number BB148060 / ATTENDING VETERINARIAN SERVICES FOR T... 2,127 0GGBA 2,127 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTERS FOR MEDICARE AND MEDICAID SERVICES

93.774 / MEDICARE_SUPPLEMENTARY MEDICAL INSURANCE 196,021 0FAAA 196,021 0

93.779 / CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS 588,901 366,852SFAA 588,901 366,852

93.634 / ACA SUPPORT FOR DEMONSTRATION OMBUDSMAN PROGRAMS SERVING BENEFICIARIES OF STATE DEMONSTRATIONS TO INTEGRATE CARE FOR MEDICARE-MEDICAID 265,083 235,335

IHAA 265,083 235,335

93.881 / THE HEALTH INSURANCE ENFORCEMENT AND CONSUMER PROTECTIONS GRANT PROGRAM 72,415 0SFAA 72,415 0

93.511 / AFFORDABLE CARE ACT (ACA) GRANTS TO STATES FOR HEALTH INSURANCE PREMIUM REVIEW 721,072 0SFAA 721,072 0

93.829 / SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES 948,742 0UHAA 948,742 0

93.628 / AFFORDABLE CARE ACT IMPLEMENTATION SUPPORT FOR STATE DEMONSTRATIONS TO INTEGRATE CARE FOR MEDICARE-MEDICAID ENROLLEES 1,165,229 0

UHAA 1,165,229 0

93.644 / ADULT MEDICAID QUALITY: IMPROVING MATERNAL AND INFANT HEALTH OUTCOMES IN MEDICAID AND CHIP 781 0UHAA 781 0

93.791 / MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION 1,891,734 0UHAA 1,891,734 0

93.624 / ACA - STATE INNOVATION MODELS: FUNDING FOR MODEL DESIGN AND MODEL TESTING ASSISTANCE 13,880,762 451,656UHAA 13,880,762 451,656

93.638 / ACA-TRANSFORMING CLINICAL PRACTICE INITIATIVE: PRACTICE TRANSFORMATION NETWORKS (PTNS) 3,963,472 0UHAA 3,963,472 0

93.627 / AFFORDABLE CARE ACT: TESTING EXPERIENCE AND FUNCTIONAL ASSESSMENT TOOLS 969,627 0UHAA 969,627 0

93.767 / CHILDREN'S HEALTH INSURANCE PROGRAM 232,321,738 399,328UHAA 232,321,738 399,328

DEPARTMENT OF HEALTH AND HUMAN SERVICES, FOOD AND DRUG ADMINISTRATION

93.103 / FOOD AND DRUG ADMINISTRATION_RESEARCH 1,293,500 0BIAA 787,214 0

FAAA 454,459 0

GGBA 2,500 0

BIAA / PASS-THROUGH FROM ASSOCIATION OF FOOD AND DRUG OFFICIALS (G-1703-00379): 1,676 0

FAAA / PASS-THROUGH FROM ASSOC OF FOOD AND DRUG (G-MP-1611-03756): 19,875 0

FAAA / PASS-THROUGH FROM ASSOC OF FOOD AND DRUG (G-SP-1611-03760): 2,912 0

FAAA / PASS-THROUGH FROM ASSOC OF FOOD AND DRUG (G-T-1612-00258): 5,144 0

FAAA / PASS-THROUGH FROM ASSOC OF FOOD AND DRUG (G-MT-1612-00508): 10,140 0

FAAA / PASS-THROUGH FROM ASSOC OF FOOD AND DRUG (G-ST-1612-00373): 9,580 0

93.448 / FOOD SAFETY AND SECURITY MONITORING PROJECT 595,410 0FAAA 595,410 0

93.876 / ANTIMICROBIAL RESISTANCE SURVEILLANCE IN RETAIL FOOD SPECIMENS 36,228 0FAAA 36,228 0


93.110 / MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS 1,223,579 19,200FAAA 667,058 19,200

GFEA 345,846 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY OF PEDIATRICS (753101-UCD): 0 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY OF PEDIATRICS (753102-UCD): 12 0

GFEA / PASS-THROUGH FROM ASSOCIATION FOR PUBLIC HEALTH LABORATORI (56300-600-150-16-02): -98 0



GFEA / PASS-THROUGH FROM ASSOCIATION FOR PUBLIC HEALTH LABORATORI (56300-600-160-16-08_AMD01): 16,028 0

GFEA / PASS-THROUGH FROM OREGON HEALTH SCIENCES UNIVERSITY (9008441_UCD): 216 0

V-67

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GFEA / PASS-THROUGH FROM TEXAS HEALTH INSTITUTE (AWD110026): -12,698 0

GFEA / PASS-THROUGH FROM TEXAS HEALTH INSTITUTE (AWD-130267): -564 0

GFEA / PASS-THROUGH FROM TEXAS HEALTH INSTITUTE (AWD-160136): -121 0

GGBA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA, LOS ANGELES (1920 G RA026): 12,519 0

93.127 / EMERGENCY MEDICAL SERVICES FOR CHILDREN 125,799 110,570FAAA 125,799 110,570

93.130 / COOPERATIVE AGREEMENTS TO STATES/TERRITORIES FOR THE COORDINATION AND DEVELOPMENT OF PRIMARY CARE OFFICES 347,814 0

FAAA 347,814 0

93.165 / GRANTS TO STATES FOR LOAN REPAYMENT PROGRAM 1,088,870 1,088,870FAAA 1,088,870 1,088,870

93.236 / GRANTS TO STATES TO SUPPORT ORAL HEALTH WORKFORCE ACTIVITIES 558,712 319,785FAAA 558,712 319,785

93.917 / HIV CARE FORMULA GRANTS 23,187,670 11,887,708FAAA 23,187,575 11,887,708

GJDA / PASS-THROUGH FROM DENVER OFFICE OF HIV RESOURCES (HRSA 2 H89HA00027-22-00): 95 0

93.994 / MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES 7,311,471 3,947,108FAAA 7,311,471 3,947,108

93.178 / NURSING WORKFORCE DIVERSITY 47,212 0GFCA 47,212 0

93.191 / GRADUATE PSYCHOLOGY EDUCATION 145,213 0GFCA 145,213 0

93.247 / ADVANCED NURSING EDUCATION GRANT PROGRAM 492,405 155,757GFEA 492,405 155,757

93.107 / AREA HEALTH EDUCATION CENTERS 496,535 413,721GFEA 496,535 413,721

93.117 / PREVENTIVE MEDICINE AND PUBLIC HEALTH RESIDENCY TRAINING PROGRAM, INTEGRATIVE MEDICINE PROGRAM, AND NATIONAL CENTER FOR INTEGRATIVE PRIMARY HEALTHCARE 492,815 0

GFEA 492,815 0

93.145 / HIV-RELATED TRAINING AND TECHNICAL ASSISTANCE 635,590 0GFEA -12,344 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWASC8705_AMD02): 238,689 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC8705 (BPO10461)): 17,767 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC8715*(BPO10572)): 30,836 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF WASHINGTON (UWSC8715_AMD01): 360,642 0

93.186 / NATIONAL RESEARCH SERVICE AWARD IN PRIMARY CARE MEDICINE -1,353 0GFEA -1,353 0

93.510 / AFFORDABLE CARE ACT (ACA) PRIMARY CARE RESIDENCY EXPANSION PROGRAM 30,729 0GFEA 30,729 0

93.516 / PUBLIC HEALTH TRAINING CENTERS PROGRAM 1,121,792 387,041GFEA 1,098,892 387,041

GFEA / PASS-THROUGH FROM NATL ASSN OF CHRONIC DISEASE DIRECTORS (1862016): 22,900 0

93.884 / GRANTS FOR PRIMARY CARE TRAINING AND ENHANCEMENT 322,850 28,220GFEA 177,544 28,220

GJLA 145,306 0

93.924 / RYAN WHITE HIV/AIDS DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS 340,012 131,672GFEA 340,012 131,672

93.914 / HIV EMERGENCY RELIEF PROJECT GRANTS 72,831 0GFEA / PASS-THROUGH FROM COLORADO NONPROFIT DEVELOPMENT CENTER (H89HA00027): 72,831 0

93.408 / ARRA - NURSE FACULTY LOAN PROGRAM 1,990 0GFEA 1,990 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, INDIAN HEALTH SERVICE

93.228 / INDIAN HEALTH SERVICE_HEALTH MANAGEMENT DEVELOPMENT PROGRAM 1,211,382 279,658GFEA 1,211,382 279,658

93.284 / INJURY PREVENTION PROGRAM FOR AMERICAN INDIANS AND ALASKAN NATIVES_COOPERATIVE AGREEMENTS 114,904 0GFEA 114,904 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, NATIONAL INSTITUTES OF HEALTH

93.113 / ENVIRONMENTAL HEALTH 38,196 0GFEA 38,196 0

93.121 / ORAL DISEASES AND DISORDERS RESEARCH 54,681 0GFEA 1,531 0

GGBA 53,150 0

93.173 / RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS 400,724 0GFEA 400,724 0

93.242 / MENTAL HEALTH RESEARCH GRANTS 12,636 0GFEA 12,636 0

93.273 / ALCOHOL RESEARCH PROGRAMS 305,877 0GFEA 305,877 0

93.279 / DRUG ABUSE AND ADDICTION RESEARCH PROGRAMS 212,067 0GFEA 99,177 0

GGBA 27,871 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY CHILD ADOLESCENT PSYCHI (AWD-143780): 0 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY CHILD ADOLESCENT PSYCHI (K12DA000357): 7,225 0

GFEA / PASS-THROUGH FROM AMERICAN ACADEMY CHILD ADOLESCENT PSYCHI (K12DA000357_AMD01): 76,040 0

GFEA / PASS-THROUGH FROM DENVER HEALTH AND HOSPITAL AUTHORITY (E4041A): 1,754 0

93.310 / TRANS-NIH RESEARCH SUPPORT 556,751 0GFEA 334,051 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (UFDSP00010649): 88,575 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (N005259903): 2,063 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF MINNESOTA (N005259903_AMD03): 119,788 0


93.351 / RESEARCH INFRASTRUCTURE PROGRAMS 319,775 0GFEA 254,653 0

GGBA 65,122 0

93.393 / CANCER CAUSE AND PREVENTION RESEARCH -9,612 0GFEA / PASS-THROUGH FROM KAISER FOUNDATION HEALTH PLAN COLORADO (115-9341-UCOL-01): -9,612 0

93.395 / CANCER TREATMENT RESEARCH 6,689 0GFEA / PASS-THROUGH FROM NRG ONCOLOGY FOUNDATION , INC (UCD-YR.1_YR03): 6,689 0

93.398 / CANCER RESEARCH MANPOWER 1,238,662 0GFBA 3,820 0

GFEA 1,234,842 0

93.837 / CARDIOVASCULAR DISEASES RESEARCH 2,163,100 19,123GFEA 2,119,315 19,123

V-68

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



GGBA 34,234 0


93.838 / LUNG DISEASES RESEARCH 1,436,442 6,545GFEA 1,436,442 6,545

93.846 / ARTHRITIS, MUSCULOSKELETAL AND SKIN DISEASES RESEARCH 846,528 0GFEA 846,528 0

93.847 / DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH 1,610,040 20,911GFEA 1,605,466 20,911

GFEA / PASS-THROUGH FROM GEORGIA INSTITUTE OF TECHNOLOGY (30835-31): 4,574 0

93.853 / EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS 604,245 83,550GFEA 566,978 83,550

GGBA 37,487 0

GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (1(GG010312-06)): 0 0

GFEA / PASS-THROUGH FROM COLUMBIA UNIVERSITY (AWD-161142): -220 0

93.855 / ALLERGY AND INFECTIOUS DISEASES RESEARCH 1,156,244 0GFEA 948,602 0

GGBA 160,022 0




GFEA / PASS-THROUGH FROM EMORY UNIVERSITY, ATLANTA (T521990PRE): 5,987 0

93.859 / BIOMEDICAL RESEARCH AND RESEARCH TRAINING 1,776,860 0GFEA 1,776,860 0

93.865 / CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH 1,024,948 -29,689GFEA 852,057 -29,689

GGBA 20,379 0

GFEA / PASS-THROUGH FROM AUTISM SOCIETY OF COLORADO (H6MMC22737-JFK): 1,162 0


GFEA / PASS-THROUGH FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL C (138406): 85,635 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF CALIFORNIA AT SAN FRANCISC (7313SC): -794 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (564112): -83 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (564122): -1,548 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF PENNSYLVANIA (567034): 0 0


GFEA / PASS-THROUGH FROM WASHINGTON UNIV IN ST LOUIS MISSOURI (WU-16-92): -122 0

93.866 / AGING RESEARCH 813,886 0GFBA -563 0

GFEA 720,503 0

GGBA 1,910 0

GFCA / PASS-THROUGH FROM PIKES PEAK AREA COUNCIL (UCC1617): 92,036 0

93.879 / MEDICAL LIBRARY ASSISTANCE 1,007,654 0GFEA 856,936 0

GFEA / PASS-THROUGH FROM UNIVERSITY OF FLORIDA (UFDSP00010650_AMD02): 25,960 0


93.350 / NATIONAL CENTER FOR ADVANCING TRANSLATIONAL SCIENCES 272,434 0GFEA 272,434 0

93.361 / NURSING RESEARCH -5,791 0GFEA -5,791 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, OFFICE OF POPULATION AFFAIRS

93.217 / FAMILY PLANNING_SERVICES 3,633,208 3,426,265FAAA 3,633,208 3,426,265

DEPARTMENT OF HEALTH AND HUMAN SERVICES, OFFICE OF THE SECRETARY

93.817 / HOSPITAL PREPAREDNESS PROGRAM (HPP) EBOLA PREPAREDNESS AND RESPONSE ACTIVITIES 1,599,225 1,475,404FAAA 1,599,225 1,475,404

93.889 / NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM 3,278,764 3,019,897FAAA 3,278,764 3,019,897

93.085 / RESEARCH ON RESEARCH INTEGRITY 38,552 0GGBA 38,552 0

93.719 / ADVANCE INTEROPERABLE HEALTH INFORMATION TECHNOLOGY SERVICES TO SUPPORT HEALTH INFORMATION EXCHANGE 1,679,200 0

UHAA 1,679,200 0

DEPARTMENT OF HEALTH AND HUMAN SERVICES, SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION

93.243 / SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE 11,771,485 5,069,145DAAA 2,107,680 1,376,480

EAAA 728,468 0

GFEA 314,008 24,291

GJLA 81,123 0

GTAA 492,941 0

GZAA 101,378 0

IHAA 6,447,745 3,668,374

JAAA 1,464,704 0

GGBA / PASS-THROUGH FROM LARIMER COUNTY (005605-00002): 33,438 0

93.138 / PROTECTION AND ADVOCACY FOR INDIVIDUALS WITH MENTAL ILLNESS 264,853 9,083FAAA 264,853 9,083

93.104 / COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) 475,557 170,924

IHAA 475,557 170,924

93.150 / PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) 1,177,227 1,158,795IHAA 1,177,227 1,158,795

93.788 / OPIOID STR 2,250 2,250IHAA 2,250 2,250

93.958 / BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES 8,276,005 6,247,993IHAA 8,276,005 6,247,993

93.959 / BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE 26,424,019 21,966,186IHAA 26,424,019 21,966,186

DEPARTMENT OF HOMELAND SECURITY

97.HSHQDC-12-P-00141 / LAB BIOWATCH PROGRAM 148,500 0FAAA 148,500 0

DEPARTMENT OF HOMELAND SECURITY, FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA)

97.045 / COOPERATING TECHNICAL PARTNERS 764,356 0PDAA 764,356 0

V-69

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



97.023 / COMMUNITY ASSISTANCE PROGRAM STATE SUPPORT SERVICES ELEMENT (CAP-SSSE) 109,832 0PDAA 109,832 0

97.041 / NATIONAL DAM SAFETY PROGRAM 180,927 21,000PEAA 180,927 21,000

97.008 / NON-PROFIT SECURITY PROGRAM 163,844 149,794RFAA 163,844 149,794

97.029 / FLOOD MITIGATION ASSISTANCE 4,998 0RFAA 4,998 0

97.036 / DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) 53,531,904 45,791,578RFAA 53,531,904 45,791,578

97.039 / HAZARD MITIGATION GRANT 8,133,422 7,552,269RFAA 8,133,422 7,552,269

97.040 / CHEMICAL STOCKPILE EMERGENCY PREPAREDNESS PROGRAM 4,498,058 3,607,587RFAA 4,498,058 3,607,587

97.042 / EMERGENCY MANAGEMENT PERFORMANCE GRANTS 6,549,576 3,191,615RFAA 6,549,576 3,191,615

97.044 / ASSISTANCE TO FIREFIGHTERS GRANT 467,057 0RCAA 467,057 0

97.047 / PRE-DISASTER MITIGATION 4,468,074 4,410,183RFAA 4,468,074 4,410,183

97.067 / HOMELAND SECURITY GRANT PROGRAM 5,399,322 4,271,138RFAA 5,399,322 4,271,138

97.046 / FIRE MANAGEMENT ASSISTANCE GRANT 7,537,798 0RFAA 7,537,798 0

DEPARTMENT OF HOMELAND SECURITY, OFFICE OF HEALTH AFFAIRS (OHA)

97.091 / HOMELAND SECURITY BIOWATCH PROGRAM 268,028 0FAAA 268,028 0

DEPARTMENT OF HOMELAND SECURITY, SCIENCE AND TECHNOLOGY (S&T)

97.061 / CENTERS FOR HOMELAND SECURITY 49,010 0BEAA / PASS-THROUGH FROM TEXAS A&M (06-S140624): 46,930 0


DEPARTMENT OF HOMELAND SECURITY, U.S. CITIZENSHIP AND IMMIGRATION SERVICES (USCIS)

97.010 / CITIZENSHIP EDUCATION AND TRAINING 23,843 0GJCA / PASS-THROUGH FROM COLORADO AFRICAN ORGANIZATION (CAO CITIZENSHIP PROJECT 134818): 23,843 0

DEPARTMENT OF HOMELAND SECURITY, U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT (ICE)

97.COCSP0000 / IMMIGRATION AND CUSTOMS ENFORCEMENT 25,638 0RBAA 25,638 0

DEPARTMENT OF HOMELAND SECURITY, UNITED STATES COAST GUARD (USCG)

97.012 / BOATING SAFETY FINANCIAL ASSISTANCE 757,829 0PMAA 757,829 0

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF COMMUNITY PLANNING AND DEVELOPMENT

14.228 / COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII 9,628,086 9,016,320NHAA 2,462,730 2,184,448

NLAA 7,165,356 6,831,872

14.231 / EMERGENCY SOLUTIONS GRANT PROGRAM 1,734,832 1,661,876NHAA 1,734,832 1,661,876

14.239 / HOME INVESTMENT PARTNERSHIPS PROGRAM 3,351,893 2,462,536NHAA 3,351,893 2,462,536

14.241 / HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS 405,901 403,166NHAA 405,901 403,166

14.267 / CONTINUUM OF CARE PROGRAM 6,460,053 831,320NHBA 6,460,053 831,320

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF FAIR HOUSING AND EQUAL OPPORTUNITY

14.401 / FAIR HOUSING ASSISTANCE PROGRAM_STATE AND LOCAL 543,654 0SDAA 543,654 0

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF HOUSING-FEDERAL HOUSING COMMISSIONER

14.171 / MANUFACTURED HOME DISPUTE RESOLUTION 11,871 0NHAA 11,871 0

14.326 / PROJECT RENTAL ASSISTANCE DEMONSTRATION (PRA DEMO) PROGRAM OF SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES 48,429 0

NHBA 48,429 0

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, OFFICE OF PUBLIC AND INDIAN HOUSING

14.896 / FAMILY SELF-SUFFICIENCY PROGRAM 64,873 52,288NHBA 64,873 52,288

DEPARTMENT OF JUSTICE

16.281D-DN-C68842 / FEDERAL DRUG ENFORECEMENT PROGRAMS 15,251 0RBAA 15,251 0

16.INAUG17-MPD029 / PRESIDENTIAL INAUGURATION TASK FORCE 107,488 0RBAA / PASS-THROUGH FROM METROPOLITAN POLICE DEPT OF WASHINGTON, D.C. (INAUG17-MPD029): 107,488 0

16.288-DN-C2696156 / FBI CYBER CRIME PREVENTION TASK FORCE 39,032 0REAA 39,032 0

16.G16RM0018A/OCDETF / FEDERAL DRUG ENFORECEMENT PROGRAMS 14,938 0REAA 14,938 0

DEPARTMENT OF JUSTICE, BUREAU OF JUSTICE ASSISTANCE

16.812 / SECOND CHANCE ACT REENTRY INITIATIVE 363,398 111,772CAAA 79,043 0

JAAA 45,915 0

NHAA 38,786 29,110

RDAA 199,654 82,662

16.735 / PREA PROGRAM: DEMONSTRATION PROJECTS TO ESTABLISH 'ZERO TOLERANCE' CULTURES FOR SEXUAL ASSAULT IN CORRECTIONAL FACILITIES 172,026 0

CAAA 132,221 0

RDAA 39,805 0

16.828 / SWIFT, CERTAIN, AND FAIR (SCF) SANCTIONS PROGRAM: REPLICATING THE CONCEPTS BEHIND PROJECT HOPE 177,831 0CAAA 177,831 0

16.606 / STATE CRIMINAL ALIEN ASSISTANCE PROGRAM 4,560,793 0CAAA 4,560,793 0

16.754 / HAROLD ROGERS PRESCRIPTION DRUG MONITORING PROGRAM 94,571 -29,510FAAA 94,571 -29,510

16.815 / TRIBAL CIVIL AND CRIMINAL LEGAL ASSISTANCE GRANTS, TRAINING AND TECHNICAL ASSISTANCE 68,557 13,381GKAA 68,557 13,381

V-70

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



16.585 / DRUG COURT DISCRETIONARY GRANT PROGRAM 1,030,156 0JAAA 1,030,156 0

16.593 / RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS 155,475 0RDAA 155,475 0

16.738 / EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM 3,068,397 2,113,817RDAA 3,068,397 2,113,817

16.751 / EDWARD BYRNE MEMORIAL COMPETITIVE GRANT PROGRAM 56,289 0RDAA 56,289 0

16.816 / JOHN R. JUSTICE PROSECUTORS AND DEFENDERS INCENTIVE ACT 34,588 31,130RDAA 34,588 31,130

DEPARTMENT OF JUSTICE, BUREAU OF JUSTICE STATISTICS

16.554 / NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) 333,598 86,240RDAA 333,598 86,240

DEPARTMENT OF JUSTICE, DRUG ENFORCEMENT ADMINISTRATION

16.001 / LAW ENFORCEMENT ASSISTANCE_NARCOTICS AND DANGEROUS DRUGS_LABORATORY ANALYSIS 40,863 0RBAA 40,863 0

DEPARTMENT OF JUSTICE, FEDERAL BUREAU OF INVESTIGATION

16.50-DN-5331654 / TRAFFICKING AND ORGANIZED CRIME COALITION 10,212 0RBAA 10,212 0

16.31E-DN-C68574 / SAFE STREETS TASK FORCE 14,832 0RBAA 14,832 0

16.66F-DN-A53538-D / JOINT TERRORISM TASK FORCE (CSP INTERNATIONAL) 16,944 0RBAA 16,944 0

16.66F-DN-A53538-D / JOINT TERRORISM TASK FORCE (CBI) 8,414 0REAA 8,414 0

16.9A-DN-A-62491 / SAFE STREETS TASK FORCE (CBI) 6,836 0REAA 6,836 0

DEPARTMENT OF JUSTICE, NATIONAL INSTITUTE OF JUSTICE

16.741 / DNA BACKLOG REDUCTION PROGRAM 347,881 0REAA 347,881 0

16.742 / PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM 46,665 14,748RDAA 46,665 14,748

DEPARTMENT OF JUSTICE, OFFICE FOR VICTIMS OF CRIME

16.320 / SERVICES FOR TRAFFICKING VICTIMS 195,174 0JAAA 195,174 0

16.575 / CRIME VICTIM ASSISTANCE 13,324,196 11,778,811RDAA 13,324,196 11,778,811

16.576 / CRIME VICTIM COMPENSATION 6,322,877 6,072,783RDAA 6,322,877 6,072,783

16.582 / CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS 124,094 70,721RDAA 124,094 70,721

DEPARTMENT OF JUSTICE, OFFICE OF JUVENILE JUSTICE AND DELINQUENCY PREVENTION

16.726 / JUVENILE MENTORING PROGRAM 90,086 0GFEA / PASS-THROUGH FROM AURORA MENTAL HEALTH CENTER (AWD-122249): -37 0

GGBA / PASS-THROUGH FROM NATIONAL 4-H COUNCIL (2015-JU-FX-0015): 63,156 0

GGBA / PASS-THROUGH FROM NATIONAL 4-H COUNCIL (2016-JU-FX-0022): 26,967 0

16.123 / COMMUNITY-BASED VIOLENCE PREVENTION PROGRAM 31,696 31,696JAAA / PASS-THROUGH FROM CITY AND COUNTY OF DENVER (P03_SCITY-201100301-01 ): 31,696 31,696

16.523 / JUVENILE ACCOUNTABILITY BLOCK GRANTS 125,121 32,400RDAA 125,121 32,400

16.540 / JUVENILE JUSTICE AND DELINQUENCY PREVENTION_ALLOCATION TO STATES 582,975 107,432RDAA 582,975 107,432

DEPARTMENT OF JUSTICE, OFFICE OF SEX OFFENDER SENTENCING, MONITORING, APPREHENDING, REGISTERING, AND TRACKING

16.750 / SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM 313,418 89,619RDAA 313,418 89,619

DEPARTMENT OF JUSTICE, VIOLENCE AGAINST WOMEN OFFICE

16.526 / OVW TECHNICAL ASSISTANCE INITIATIVE 302,662 0GFEA 302,662 0

16.590 / GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM 382,848 191,354JAAA 94,339 0

RDAA 288,509 191,354

16.017 / SEXUAL ASSAULT SERVICES FORMULA PROGRAM 227,720 215,933RDAA 227,720 215,933

16.588 / VIOLENCE AGAINST WOMEN FORMULA GRANTS 2,218,409 1,768,790RDAA 2,218,409 1,768,790

DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS

17.005 / COMPENSATION AND WORKING CONDITIONS 35,263 0FAAA 35,263 0

17.002 / LABOR FORCE STATISTICS 1,280,396 0KAFA 1,280,396 0

DEPARTMENT OF LABOR, EMPLOYMENT TRAINING ADMINISTRATION

17.282 / TRADE ADJUSTMENT ASSISTANCE COMMUNITY COLLEGE AND CAREER TRAINING (TAACCCT) GRANTS 6,042,406 0GJBA 954,263 0

GJDA 491,728 0

GJEA 2,462,362 0

GJFA 211,699 0

GJJA 666,135 0

GJKA 559,823 0

GJLA 366,827 0

GTAA 329,569 0

17.268 / H-1B JOB TRAINING GRANTS 689,520 120,133GJCA 540,873 120,133

GJEA 148,647 0

17.235 / SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM 872,563 830,044IHAA 872,563 830,044

17.270 / REENTRY EMPLOYMENT OPPORTUNITIES 46,213 0JAAA 46,213 0

17.225 / UNEMPLOYMENT INSURANCE 525,736,749 213,758KABA 468,974,398 0

KADA 56,762,351 213,758

V-71

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



17.245 / TRADE ADJUSTMENT ASSISTANCE 1,310,884 1,051,365KADA 1,310,884 1,051,365

17.271 / WORK OPPORTUNITY TAX CREDIT PROGRAM (WOTC) 216,918 0KADA 216,918 0

17.273 / TEMPORARY LABOR CERTIFICATION FOR FOREIGN WORKERS 282,261 36,806KADA 282,261 36,806

17.277 / WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS 2,303,150 2,125,618KADA 2,303,150 2,125,618

17.285 / APPRENTICESHIP USA GRANTS 249,838 789KADA 249,838 789

DEPARTMENT OF LABOR, MINE SAFETY AND HEALTH ADMINISTRATION

17.603 / BROOKWOOD-SAGO GRANT 102,879 0PKAA 102,879 0

17.602 / MINE HEALTH AND SAFETY EDUCATION AND TRAINING 183,741 0PKAA 183,741 0

DEPARTMENT OF LABOR, OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION

17.504 / CONSULTATION AGREEMENTS 1,073,531 0GGBA 1,073,531 0

17.502 / OCCUPATIONAL SAFETY AND HEALTH_SUSAN HARWOOD TRAINING GRANTS 137,571 0GJLA 137,571 0

DEPARTMENT OF STATE

19.004725-00002 / BUILDING ACADEMIC NETWORKS FOR MAPPIN... 161,274 0GGBA / PASS-THROUGH FROM AAG-ASSOCIATION OF AMERICAN GEOGRAPHERS (004725-00002): 161,274 0

19.1009301215223 / TERRITORY IDENTITY OF RUSSIA AND AMER... 39,234 0GGBA / PASS-THROUGH FROM TOMSK POLYTECHNIC UNIVERSITY (1009301215223): 39,234 0

DEPARTMENT OF STATE, BUREAU OF EDUCATIONAL AND CULTURAL AFFAIRS

19.408 / ACADEMIC EXCHANGE PROGRAMS - TEACHERS 944 0GKAA / PASS-THROUGH FROM IREX (FY14-TEA-UNC-01): 944 0

DEPARTMENT OF STATE, INTERNATIONAL NARCOTICS AND LAW ENFORCEMENT AFFAIRS

19.703 / CRIMINAL JUSTICE SYSTEMS 3,183,188 0CFAA 3,183,188 0

DEPARTMENT OF STATE, UNDER SECRETARY FOR PUBLIC DIPLOMACY AND PUBLIC AFFAIRS

19.040 / PUBLIC DIPLOMACY PROGRAMS 46 0GKAA 46 0

DEPARTMENT OF THE INTERIOR

15.40311897 / DEPARTMENT OF THE INTERIOR PROGRAMS 19,785 0GFBA 19,785 0

15.P15AC01473_MOD02 / NPS AIR RESOURCES 29,425 0GFEA 29,425 0

15.UASFS1 / UASFS1 UPPER ARKANSAS SUPER FUND SETTLEMENT 23,739 0PKAA 23,739 0

DEPARTMENT OF THE INTERIOR, BUREAU OF INDIAN AFFAIRS

15.156 / TRIBAL CLIMATE RESILIENCE 2,374 0GGBA 2,374 0

DEPARTMENT OF THE INTERIOR, BUREAU OF LAND MANAGEMENT

15.229 / WILD HORSE AND BURRO RESOURCE MANAGEMENT 1,610,112 0CFAA 1,610,112 0

15.224 / CULTURAL AND PALEONTOLOGICAL RESOURCES MANAGEMENT 103,103 0GCAA 30,000 0

GFEA 23,586 0

GGBA 23,759 0

GWAA 15,684 0

GYAA 10,074 0

15.232 / WILDLAND FIRE RESEARCH AND STUDIES 194,591 24,431GGBA 149,938 24,431

GWAA 44,653 0

15.225 / RECREATION RESOURCE MANAGEMENT 109,511 62,190GFEA 47,321 0

PMAA 62,190 62,190

15.W912HQ-17-C-0002 / RARE PLANT FIELD GUIDE UPDATE FOR PLA... 447 0GGBA 447 0

15.231 / FISH, WILDLIFE AND PLANT CONSERVATION RESOURCE MANAGEMENT 188,924 0GGBA 53,278 0

PMAA 135,646 0

15.233 / FORESTS AND WOODLANDS RESOURCE MANAGEMENT 20,000 0GGBA 20,000 0

15.236 / ENVIRONMENTAL QUALITY AND PROTECTION 424,308 0GWAA 19,684 0

GYAA 13,303 0

PKAA 391,321 0

15.238 / CHALLENGE COST SHARE 11,321 0GGBA 11,321 0

15.227 / DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS 90,997,673 90,997,673WAAA 90,997,673 90,997,673

DEPARTMENT OF THE INTERIOR, BUREAU OF RECLAMATION

15.509 / TITLE II, COLORADO RIVER BASIN SALINITY CONTROL 1,420,448 15,500BCAA 1,179,911 15,500

PMAA 240,537 0

15.529 / UPPER COLORADO AND SAN JUAN RIVER BASINS ENDANGERED FISH RECOVERY 449,449 0GGBA 143,484 0

PEAA 9,356 0

PMAA 296,609 0

15.524 / RECREATION RESOURCES MANAGEMENT 638,707 58,000PMAA 638,707 58,000

15.402431 / B605FC402431 BOR IMPROVEMENT AND DEVELOPMENT OF RECREATION 291,812 0PMAA 291,812 0

15.517 / FISH AND WILDLIFE COORDINATION ACT 56,638 0PMAA 56,638 0

15.527 / SAN LUIS UNIT, CENTRAL VALLEY 23,341 0PMAA 23,341 0

DEPARTMENT OF THE INTERIOR, FISH AND WILDLIFE SERVICE

15.670 / ADAPTIVE SCIENCE 39,553 7,158GGBA 39,553 7,158

15.F14AC00608 60181BJ650 / PREBLE'S MEADOW JUMPING MOUSE POPULAT... 49,452 0GGBA 49,452 0

V-72

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



15.F14AC00608 60181BJ650 / SENSITIVE SPECIES/BIODIVERSITY MANAGE... 8,450 0GGBA 8,450 0

15.608 / FISH AND WILDLIFE MANAGEMENT ASSISTANCE 177,444 0PMAA 177,444 0

15.657 / ENDANGERED SPECIES CONSERVATION Û RECOVERY IMPLEMENTATION FUNDS 29,188 23,060PMAA 24,781 23,060

GGBA / PASS-THROUGH FROM WILDLIFE MANAGEMENT INSTITUTE (WNS 2016-3): 4,407 0

15.615 / COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND 12,354 5,677PMAA 12,354 5,677

15.647 / MIGRATORY BIRD CONSERVATION 147 0PMAA 147 0

15.634 / STATE WILDLIFE GRANTS 945,960 -1,208PMAA 945,960 -1,208

15.626 / ENHANCED HUNTER EDUCATION AND SAFETY 161,961 161,961PMAA 161,961 161,961

15.622 / SPORTFISHING AND BOATING SAFETY ACT 100,000 0PMAA 100,000 0

DEPARTMENT OF THE INTERIOR, NATIONAL PARK SERVICE

15.904 / HISTORIC PRESERVATION FUND GRANTS-IN-AID 1,029,858 0GCAA 1,029,858 0

15.922 / NATIVE AMERICAN GRAVES PROTECTION AND REPATRIATION ACT 10,650 0GCAA 10,650 0

15.945 / COOPERATIVE RESEARCH AND TRAINING PROGRAMS Û RESOURCES OF THE NATIONAL PARK SYSTEM 932,780 0GFEA 244,279 0

GGBA 582,776 0

PMAA 7,906 0

GFEA / PASS-THROUGH FROM ROCKY MOUNTAIN COOPERATIVE ECOSYSTEM STU (P15AC00608_NCE): 97,819 0

15.P11AC91247 RM / DEVELOP, VERIFY, PROCESS, MAINTAIN & ... 19,871 0GGBA 19,871 0

15.916 / OUTDOOR RECREATION_ACQUISITION, DEVELOPMENT AND PLANNING 678,798 678,798PMAA 678,798 678,798

15.946 / CULTURAL RESOURCES MANAGEMENT 394 0GJFA 394 0

15.939 / NATIONAL HERITAGE AREA FEDERAL FINANCIAL ASSISTANCE 25,855 0GYAA / PASS-THROUGH FROM SANGRE DE CRISTO NATIONAL HERITAGE AREA (2015-001A): 8,917 0

GYAA / PASS-THROUGH FROM SANGRE DE CRISTO NATIONAL HERITAGE AREA (2015-002A): 1,083 0

GYAA / PASS-THROUGH FROM SANGRE DE CRISTO NATIONAL HERITAGE AREA (MOU): 600 0

GYAA / PASS-THROUGH FROM SANGRE DE CRISTO NATIONAL HERITAGE AREA (2016-02): 4,681 0



15.944 / NATURAL RESOURCE STEWARDSHIP 12,314 0PMAA 12,314 0

DEPARTMENT OF THE INTERIOR, OFFICE OF SURFACE MINING

15.255 / SCIENCE AND TECHNOLOGY PROJECTS RELATED TO COAL MINING AND RECLAMATION 4,044 0GYAA 4,044 0

15.252 / ABANDONED MINE LAND RECLAMATION (AMLR) 4,424,403 15,000PKAA 4,424,403 15,000

15.250 / REGULATION OF SURFACE COAL MINING AND SURFACE EFFECTS OF UNDERGROUND COAL MINING 2,318,070 0PKAA 2,318,070 0

DEPARTMENT OF THE INTERIOR, OFFICE OF THE SECRETARY

15.427 / FEDERAL OIL AND GAS ROYALTY MANAGEMENT STATE AND TRIBAL COORDINATION 908,207 0TAAA 908,207 0

DEPARTMENT OF THE INTERIOR, U.S. GEOLOGICAL SURVEY

15.808 / U.S. GEOLOGICAL SURVEY_ RESEARCH AND DATA COLLECTION 2,192 0PEAA 2,192 0

15.820 / NATIONAL CLIMATE CHANGE AND WILDLIFE SCIENCE CENTER 1,420,405 748,473GGBA 1,420,405 748,473

15.817 / NATIONAL GEOSPATIAL PROGRAM: BUILDING THE NATIONAL MAP 749,995 0PDAA 749,995 0

DEPARTMENT OF TRANSPORTATION, FEDERAL HIGHWAY ADMINISTRATION (FHWA)

20.215 / HIGHWAY TRAINING AND EDUCATION 14,309 0GFEA 14,309 0

20.Project 20827 / Routing #16-HA / BIKE CAGE AT UNIVERSITY STATION OF MA... 83,116 0GGBA / PASS-THROUGH FROM BOULDER COUNTY, COLORADO (PROJECT 20827 / ROUTING #16-HA): 83,116 0

DEPARTMENT OF TRANSPORTATION, FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION (FMCSA)

20.218 / MOTOR CARRIER SAFETY ASSISTANCE 4,071,497 0RBAA 4,071,497 0

20.232 / COMMERCIAL DRIVER'S LICENSE PROGRAM IMPROVEMENT GRANT 103,156 0TAAA 103,156 0

DEPARTMENT OF TRANSPORTATION, FEDERAL TRANSIT ADMINISTRATION (FTA)

20.514 / PUBLIC TRANSPORTATION RESEARCH, TECHNICAL ASSISTANCE, AND TRAINING 61,257 0GJDA / PASS-THROUGH FROM RTD (141733): 61,257 0

20.509 / FORMULA GRANTS FOR RURAL AREAS 14,280,677 13,698,597HAAA 14,280,677 13,698,597

DEPARTMENT OF TRANSPORTATION, PIPELINE AND HAZARDOUS MATERIALS SAFETY ADMINISTRATION

20.703 / INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS 310,141 60,000RFAA 310,141 60,000

20.700 / PIPELINE SAFETY PROGRAM STATE BASE GRANT 385,657 0SGAA 385,657 0

20.721 / PHMSA PIPELINE SAFETY PROGRAM ONE CALL GRANT 36,046 0SGAA 36,046 0

DEPARTMENT OF VETERANS AFFAIRS, VA HEALTH ADMINISTRATION CENTER

64.018 / SHARING SPECIALIZED MEDICAL RESOURCES 795,185 0GFEA 795,185 0

64.014 / VETERANS STATE DOMICILIARY CARE 522,428 0IHAA 522,428 0

64.015 / VETERANS STATE NURSING HOME CARE 29,543,835 0IHAA 29,543,835 0

DEPARTMENT OF VETERANS AFFAIRS, VETERANS BENEFITS ADMINISTRATION

64.UNKNOWN / VETERAN'S RECORDING FEE 5,265 0GGJA 5,265 0

64.124 / ALL-VOLUNTEER FORCE EDUCATIONAL ASSISTANCE 4,499 0GJBA 4,499 0

V-73

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



64.027 / POST-9/11 VETERANS EDUCATIONAL ASSISTANCE 14,693 0GJEA 8,674 0

GJLA 6,019 0

64.101 / BURIAL EXPENSES ALLOWANCE FOR VETERANS 113,025 0OBAA 113,025 0

ENVIRONMENTAL PROTECTION AGENCY

66.CT1518 / CT2015-018 SAN JUAN RC&D BULLION KING 45,000 0PKAA 45,000 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF AIR AND RADIATION

66.034 / SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT 642,590 0

FAAA 642,590 0

66.039 / NATIONAL CLEAN DIESEL EMISSIONS REDUCTION PROGRAM 1,795 0FAAA 1,795 0

66.040 / STATE CLEAN DIESEL GRANT PROGRAM 224,243 0FAAA 224,243 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF ENFORCEMENT AND COMPLIANCE ASSURANCE

66.700 / CONSOLIDATED PESTICIDE ENFORCEMENT COOPERATIVE AGREEMENTS 5,000 0GGBA 5,000 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF ENVIRONMENTAL INFORMATION

66.608 / ENVIRONMENTAL INFORMATION EXCHANGE NETWORK GRANT PROGRAM AND RELATED ASSISTANCE 276,825 0FAAA 276,825 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF SOLID WASTE AND EMERGENCY RESPONSE

66.802 / SUPERFUND STATE, POLITICAL SUBDIVISION, AND INDIAN TRIBE SITE-SPECIFIC COOPERATIVE AGREEMENTS 15,222,775 247,602FAAA 15,209,068 247,602

PKAA 13,707 0

66.809 / SUPERFUND STATE AND INDIAN TRIBE CORE PROGRAM COOPERATIVE AGREEMENTS 16,225 0FAAA 16,225 0

66.817 / STATE AND TRIBAL RESPONSE PROGRAM GRANTS 546,925 0FAAA 546,925 0

66.818 / BROWNFIELDS ASSESSMENT AND CLEANUP COOPERATIVE AGREEMENTS 51,705 42,587FAAA 42,345 33,227

NHAA 9,360 9,360

66.805 / LEAKING UNDERGROUND STORAGE TANK TRUST FUND CORRECTIVE ACTION PROGRAM 875,821 0KATA 875,821 0

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF THE ADMINISTRATOR

66.605 / PERFORMANCE PARTNERSHIP GRANTS 8,770,225 378,478BPAA 350,597 0

BDAA 42,824 0

FAAA 8,376,804 378,478

ENVIRONMENTAL PROTECTION AGENCY, OFFICE OF WATER

66.419 / WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT 344,875 176,111FAAA 344,875 176,111

66.454 / WATER QUALITY MANAGEMENT PLANNING 130,176 84,555FAAA 130,176 84,555

66.460 / NONPOINT SOURCE IMPLEMENTATION GRANTS 873,128 840,423FAAA 873,128 840,423

66.433 / STATE UNDERGROUND WATER SOURCE PROTECTION 83,000 0PHAA 83,000 0

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION

30.013 / EMPLOYMENT DISCRIMINATION-TITLE II OF THE GENETIC INFORMATION NONDISCRIMINATION ACT OF 2008 128,483 0SDAA 128,483 0

EXECUTIVE OFFICE OF THE PRESIDENT

95.001 / HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM 223,992 0RBAA 118,756 0

REAA 105,236 0

FEDERAL COMMUNICATIONS COMMISSION

32.001 / COMMUNICATIONS INFORMATION AND ASSISTANCE AND INVESTIGATION OF COMPLAINTS 163,591 0IHAA 163,591 0

INSTITUTE OF MUSEUM AND LIBRARY SERVICES

45.310 / GRANTS TO STATES 2,820,068 269,000DAAA 2,820,068 269,000

45.312 / NATIONAL LEADERSHIP GRANTS 60,772 0DAAA 60,772 0

45.301 / MUSEUMS FOR AMERICA 141,427 0GCAA 141,427 0

LIBRARY OF CONGRESS

42.002 / COPYRIGHT SERVICE 95,693 0GKAA 95,693 0

42.GA08C0012 / LIBRARY OF CONGRESS - TPS COLORADO 175,549 0GTAA 175,549 0

42.GA08C0018 / LIBRARY OF CONGRESS - TPS REGIONAL 295,009 0GTAA 295,009 0

42.GA08C0012 / LIBRARY OF CONGRESS - TPS NETWORK 170,795 0GTAA 170,795 0

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

43.001 / SCIENCE 43,160 0GGBA 43,160 0

NATIONAL ARCHIVES AND RECORDS ADMINISTRATION

89.003 / NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS 103,085 24,131AAAA 77,903 24,131

GCAA 25,182 0

NATIONAL ENDOWMENT FOR THE ARTS

45.025 / PROMOTION OF THE ARTS_PARTNERSHIP AGREEMENTS 739,600 0EDAA 739,600 0

45.024 / PROMOTION OF THE ARTS_GRANTS TO ORGANIZATIONS AND INDIVIDUALS 55,979 0GKAA 31,709 0

GSAA 24,270 0

NATIONAL ENDOWMENT FOR THE HUMANITIES

45.PJ-250167-16 / NEH - NATIONAL DIGITAL NEWSPAPER PROGRAM 59,121 0GCAA 59,121 0

V-74

PROGRAM CLUSTER




TOTAL

EXPENDITURES

AMOUNT PASSED

THROUGH TO

SUBRECIPIENTS

STATE OF COLORADO



45.149 / PROMOTION OF THE HUMANITIES_DIVISION OF PRESERVATION AND ACCESS 40,196 0GGBA 6,000 0

GKAA 5,534 0

GGBA / PASS-THROUGH FROM COLORADO HUMANITIES (CSU-01): 28,662 0

45.163 / PROMOTION OF THE HUMANITIES_PROFESSIONAL DEVELOPMENT 11,313 0GWAA 11,313 0

45.164 / PROMOTION OF THE HUMANITIES_PUBLIC PROGRAMS 1 0GKAA / PASS-THROUGH FROM AMERICAN LIBRARY ASSOCIATION (LA105725): 1 0

45.161 / PROMOTION OF THE HUMANITIES_RESEARCH 55,472 0GTAA 55,472 0

NATIONAL SCIENCE FOUNDATION

47.076 / EDUCATION AND HUMAN RESOURCES 2,031,653 67,366GCAA 217,080 0

GFBA -96 0

GFEA 741,068 0

GGJA 76,124 0

GJCA 176,100 0

GJEA 27,349 0

GJLA 259,202 0

GKAA 147,067 0

GTAA 329,151 67,366

GJLA / PASS-THROUGH FROM UNIV. OF TULSA (14-2-1203355-94834): 17,727 0

GKAA / PASS-THROUGH FROM CARLETON COLLEGE (28-1976-UNC): 40,881 0

47.041 / ENGINEERING GRANTS 86,027 15,097GFBA 35,042 0

GFEA 50,985 15,097

47.049 / MATHEMATICAL AND PHYSICAL SCIENCES 77,821 0GFCA 1 0

GJCA / PASS-THROUGH FROM UNIVERSITY OF DENVER (SUBWARD #: SC37232-01-00): 4,576 0

GKAA / PASS-THROUGH FROM AMERICAN PHYSICAL SOCIETY (70715): 73,244 0

47.050 / GEOSCIENCES 89,339 0GJEA 38,702 0

GWAA 50,637 0

47.070 / COMPUTER AND INFORMATION SCIENCE AND ENGINEERING 62,383 0GGJA 60,000 0

GWAA 2,383 0

47.074 / BIOLOGICAL SCIENCES 21,007 0GTAA 21,007 0

47.OCG6236B (1622520) / NATIONAL SCIENCE FOUNDATION PROGRAMS 44,289 0GFBA 44,289 0

47.CWC-014 / NATIONAL SCIENCE FOUNDATION PROGRAMS 2,878 0GFBA / PASS-THROUGH FROM AMERICAN PHYSICAL SOCIETY (CWC-014): 2,878 0

NUCLEAR REGULATORY COMMISSION

77.008 / U.S. NUCLEAR REGULATORY COMMISSION SCHOLARSHIP AND FELLOWSHIP PROGRAM 147,195 0GGBA 147,195 0

OFFICE OF PERSONNEL MANAGEMENT

27.011 / INTERGOVERNMENTAL PERSONNEL ACT (IPA) MOBILITY PROGRAM 237,000 0GFEA 237,000 0

SMALL BUSINESS ADMINISTRATION

59.061 / STATE TRADE EXPANSION 192,265 0EDAA 192,265 0

59.037 / SMALL BUSINESS DEVELOPMENT CENTERS 1,925,264 0EDAA 1,925,264 0

SMITHSONIAN INSTITUTION

60.15-PO-503-0000312842 / NMAI ARTIST LEADERSHIP PROGRAM 1,221 0GSAA 1,221 0

U.S. ELECTION ASSISTANCE COMMISSION

90.401 / HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS 409,145 0VAAA 409,145 0

Grand Total $11,914,332,255 $1,832,708,855

V-75

FOOTNOTES – SCHEDULE OF EXPENDITURES OF FEDERAL AWARD FOR THE FISCAL YEAR ENDING JUNE 30, 2017

V-76

Note 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the State of Colorado agencies and institutions of higher education. The information in this schedule is presented in accordance with the requirements 2 C.F.R. §200.510(b). Under 2 C.F.R. §200.502, an award is considered expended when certain events related to the award occur. These include: • Expenditure/expense transactions associated with grants, cost reimbursement contracts, cooperative agreements, and direct

appropriations. The State of Colorado recognizes expenditures/expenses on the modified accrual or full accrual basis depending on the fund used. See note 1 of the Basic Financial Statements for additional information.

• Disbursement of amounts entitling the State to an interest subsidy • Use of loan proceeds under loan and loan guarantee programs • Distribution or consumption of food commodities • Receipt of property or surplus property • Disbursement of funds to subrecipients • The period when insurance is in force • Receipt or use of program income

As a result of these criteria, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Note 2. Indirect Costs The State of Colorado does not elect to charge a statewide de minimis rate of 10% of modified total direct costs. Note 3. Subrecipients All amounts passed-through to subrecipients are identified in the Report under the column titled “AMOUNT PASSED THROUGH TO SUBRECIPIENT”. Note 4. Unemployment Insurance Expenditures The State Department of Labor and Employment expended $525,736,748 for grant 17.225 - Unemployment Insurance for Federal Employee Compensation Act (FECA) Reimbursable, Federal Extended Benefits, and Temporary Extended Unemployment Compensation (TEUC) Benefit Payments. The total expenditure amount includes the federal portion of the grants and the required state match in the amounts of $56,762,350 and $468,974,398, respectively. Note 5. Disaster Relief Grants The State Department of Public Safety reported expenditures of $7,537,798 for grant 97.046 - Fire Management Assistance Grant and $53,531,904 for grant 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters). $7,537,798 and $21,522 of these amounts, respectively, are related to reimbursements received in Fiscal Year 2017 for expenditures incurred in prior fiscal years.


V-77

Note 6. Loan Balances for Federal Loan Programs Federal student loan programs administered directly by Colorado institutions of higher education and the balances of directly administered loans outstanding as of June 30, 2017 are listed below. The amounts listed below reflect the balances, net of allowance for doubtful accounts. The balances and transactions relating to these programs are included in the State of Colorado’s basic financial statements.


V-78

Note 7. State Department Codes and Names

Dept Code Dept Description Dept

Code Dept Description

AAAA DEPARTMENT OF PERSONNEL AND ADMINISTRATION GWAA WESTERN STATE COLORADO UNIVERSITY

BAAA DEPARTMENT OF AGRICULTURE GYAA ADAMS STATE UNIVERSITY

BCAA CONSERVATION BOARD GZAA COLORADO MESA UNIVERSITY

BDAA AGRICULTURAL SERVICES CONSERVATION HAAA DEPARTMENT OF TRANSPORTATION

BEAA AGRICULTURAL SERVICES ANIMAL HTBA STATEWIDE BRIDGE ENTERPRISE

BIAA AGRICULT SERVICES INSPECTION CONSUMER SERVICES HTCA HIGH PERFORMANCE TRANSPORTATION ENTERPRISE

BMAA AGRICULTURAL MARKETS DIVISION IHAA DEPARTMENT OF HUMAN SERVICES

BPAA AGRICULTURAL SERVICES PLANT JAAA JUDICIAL BRANCH

CAAA DEPARTMENT OF CORRECTIONS KAAA DEPARTMENT OF LABOR AND EMPLOYMENT

CFAA CORRECTIONAL INDUSTRIES KABA DIVISION OF UNEMPLOYMENT INSURANCE

DAAA DEPARTMENT OF EDUCATION KADA DIVISION OF EMPLOYMENT AND TRAINING

EAAA OFFICE OF THE GOVERNOR KAFA LABOR MARKET INFORMATION

EBBA COMMISSION ON COMMUNITY SERVICE KATA DIVISION OF OIL AND PUBLIC SAFETY

EDAA OFFICE OF ECONOMIC DEVELOPMENT KAVA DIVISION OF VOCATIONAL REHABILITATION

EFAA COLORADO ENERGY OFFICE LAAA DEPARTMENT OF LAW

FAAA DEPARTMENT OF PUBLIC HEALTH AND ENVIRONMENT NAAA DEPARTMENT OF LOCAL AFFAIRS

GAAA DEPARTMENT OF HIGHER EDUCATION NDRA COMM DEVELOPMENT BLOCK GRANT-DISASTER RECOVERY

GCAA HISTORY COLORADO NHAA DIVISION OF HOUSING

GDAA COLLEGE ASSIST NHBA DIVISION OF HOUSING-PUBLIC HOUSING AGENCY

GFBA UNIVERSITY OF COLORADO - BOULDER NLAA DIVISION OF LOCAL GOVERNMENT

GFCA UNIVERSITY OF COLORADO - COLORADO SPRINGS OAAA DMVA - NATIONAL GUARD

GFEA UNIVERSITY OF COLORADO - DENVER OBAA DMVA - VETERANS AFFAIRS

GGBA COLORADO STATE UNIVERSITY PAAA DEPARTMENT OF NATURAL RESOURCES

GGEA COLORADO STATE UNIVERSITY - GLOBAL CAMPUS PDAA WATER CONSERVATION BOARD

GGJA COLORADO STATE UNIVERSITY - PUEBLO PEAA DIVISION OF WATER RESOURCES

GJAA COLORADO COMMUNITY COLLEGE SYSTEM PHAA OIL AND GAS CONSERVATION COMMISSION

GJBA ARAPAHOE COMMUNITY COLLEGE PKAA DIVISION OF RECLAMATION MINING AND SAFETY

GJCA COMMUNITY COLLEGE OF AURORA PMAA DIVISION OF PARKS AND WILDLIFE

GJDA COMMUNITY COLLEGE OF DENVER RAAA DEPARTMENT OF PUBLIC SAFETY

GJEA FRONT RANGE COMMUNITY COLLEGE RBAA COLORADO STATE PATROL

GJFA LAMAR COMMUNITY COLLEGE RCAA DIVISION OF FIRE PREVENTION AND CONTROL

GJGA MORGAN COMMUNITY COLLEGE RDAA DIVISION OF CRIMINAL JUSTICE

GJHA OTERO COMMUNITY COLLEGE REAA COLORADO BUREAU OF INVESTIGATION

GJJA PIKES PEAK COMMUNITY COLLEGE RFAA DIV OF HOMELAND SECURITY AND EMERGENCY MGMT

GJKA PUEBLO COMMUNITY COLLEGE SAAA DEPARTMENT OF REGULATORY AGENCIES

GJLA RED ROCKS COMMUNITY COLLEGE SDAA CIVIL RIGHTS DIVISION

GJMA TRINIDAD STATE JUNIOR COLLEGE SFAA DIVISION OF INSURANCE

GJRA NORTHEASTERN JUNIOR COLLEGE SGAA PUBLIC UTILITIES COMMISSION

GJTA COLORADO NORTHWESTERN COMMUNITY COLLEGE SJAA PHARMACY BOARD

GKAA UNIVERSITY OF NORTHERN COLORADO TAAA DEPARTMENT OF REVENUE

GLAA COLORADO SCHOOL OF MINES UHAA DEPARTMENT OF HEALTH CARE POLICY AND FINANCE

GSAA FORT LEWIS COLLEGE VAAA DEPARTMENT OF STATE

GTAA METROPOLITAN STATE UNIVERSITY OF DENVER WAAA DEPARTMENT OF TREASURY - ADMINISTRATION

REQUIRED COMMUNICATIONS

LETTER

VI-1

DIANNE E. RAY, CPA ——

STATE AUDITOR

OFFICE OF THE STATE AUDITOR 1525 SHERMAN STREET

7TH FLOOR DENVER, COLORADO

80203

303.869.2800

OFFICE

February 6, 2018

INDEPENDENT AUDITOR’S COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE


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 Colorado (State) for the year ended June 30, 2017. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated September 5, 2017. Professional standards also require that we communicate to you the following information related to our audit.

SIGNIFICANT AUDIT FINDINGS

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the State are described in Note 1 to the financial statements contained in the Fiscal Year 2017 Comprehensive Annual Financial Report issued under separate cover. As described in Note 1 to the financial statements, the State implemented Statements of Governmental Accounting Standards (GASB

OF THE STATE AUDITOR

VI-2

Statements) No.73 in the prior year; however, according to the summary, the requirements of this Statement that address employers and governmental nonemployer contributing entities for pensions that are not within the scope of Statement 68, were excluded from the prior year and are effective for fiscal years beginning after June 15, 2016; No. 74-Financial

Reporting for Postemployment Benefit Plans Other Than Pension Plans; No. 77-Tax

Abatements Disclosures; and No. 82-Pensions Issues-an amendment of GASB Statements

No. 67, No. 68, and No. 73, in Fiscal Year 2017. We noted no transactions entered into by the State during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the State’s financial statements were taxes receivable, allowance for doubtful accounts, depreciation of capital assets, self-insurance liabilities, incurred but not reported medical assistance liabilities, net pension liabilities and associated pension expense, pollution remediation obligation estimates, and unemployment benefits payable. We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were investments, pension obligations, other postemployment benefits, prior period adjustments, over-expenditures, contingencies, and subsequent events. The financial statement disclosures are neutral, consistent, and clear. DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered difficulties in the timely performance and completion of our audit for Fiscal Year 2017. Specifically, the completion of our audit was delayed by nearly 2 months during

VI-3

Fiscal Year 2017 because of issues resulting from the continued implementation of GASB Statement No. 68, Accounting and Financial Reporting for Pensions—an amendment of

GASB statement No. 27. We encountered no significant difficulties in dealing with management throughout the course of our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. SECTION VII: APPENDIX B summarizes uncorrected misstatements of the financial statements. Management has determined, and we agree, that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. SECTION VII: APPENDIX B also summarizes misstatements corrected by management that were detected as a result of audit procedures. DISAGREEMENTS WITH MANAGEMENT For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. No such disagreements arose during the course of our audit. MANAGEMENT REPRESENTATIONS We have requested and received certain representations from management that are included in the management representation letter dated February 6, 2018. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the State’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check

VI-4

with us to determine that the consultant has all the relevant facts. During our audit we became aware that management had consulted with other accountants relating to the accounting and reporting of service concession arrangements and to provide monitoring of concession performance and financial results of concessionaire performance. Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year as the State’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. OTHER MATTERS We applied certain limited procedures to the management’s discussion and analysis, budgetary and actual schedules–budgetary basis, and notes to the required supplementary information, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures on the RSI do not provide us with sufficient evidence to express an opinion or provide any assurance on the RSI. We were engaged to report on the combining and individual nonmajor fund financial statements, the schedule of capital assets used in governmental activities, the schedule of other funds detail, and the Schedule of TABOR revenue and computations which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled

VI-5

the supplementary information to the underlying accounting records used to prepare the financial statements and/or to the financial statements themselves.

We were not engaged to report on the introductory section, the budget and actual schedules-budgetary basis non-appropriated, or the statistical section, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

RESTRICTION ON USE

This information is intended solely for the use of the Legislative Audit Committee and management of the State and is not intended to be, and should not be, used by anyone other than these specified parties. However, upon release by the Legislative Audit Committee this report is a public document.

Very truly yours,

Denver, CO February 6, 2018

APPENDIX A

VII—A–1

FEDERAL SINGLE AUDIT RECOMMENDATION

LOCATOR

REC. NO.

PAGE NO.

RECOMMENDATION SUMMARY

CFDA NO. / COMPLIANCE

REQUIREMENT / FEDERAL ENTITY

DEPARTMENT RESPONSE

IMPLEMENTATION DATE

CONTACT FOR CORRECTIVE ACTION PLAN

DEPARTMENT OF AGRICULTURE 2017-001 II-7 The Colorado State Fair Authority should

continue the implementation of the Strategic Business Plan for long-term financial stability. This may also include continuing to work with the Colorado Department of Agriculture and the Joint Budget Committee to obtain additional appropriations in the State Long Bill, seeking new sources and increased contributions to ensure continued operations. OTHER MATTER

N/A AGREE ONGOING N/A

DEPARTMENT OF CORRECTIONS 2017-002 II-14 The Department of Corrections

(Department) should strengthen its internal controls over inventory by (a) establishing written procedures over the inventory reconciliation process involving Colorado Correctional Industries (CCI), and the general accounting office. The written procedures should address the monthly and yearly reconciliation process among the inventory counts, the CCI inventory tracking spreadsheet, and the Colorado Operations Resource Engine balances and (b) establishing and implementing training procedures on inventory reconciliation processes to ensure that all staff are adequately trained. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 6/2018 B 6/2018

N/A

VII—A–2

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-049 III-7 The Department of Corrections should strengthen its internal controls to ensure it complies with federal requirements for allowable costs and activities for the Wild Horse and Burro Resource Management program (WHIP) by (a) developing and implementing policies and procedures for allocating payroll costs to WHIP. These should include documentation requirements to support the actual amount of time staff spent on the WHIP and a reconciliation process for any payroll charges that are based on a budget estimate; (b) improving the supervisory review process over expenditures charged to the WHIP to ensure the expenditures are allowable under the grant award; and (c) Correcting known errors for payroll to ensure the Department’s accounting records accurately reflect actual costs incurred for the WHIP. MATERIAL WEAKNESS

15.229 (A)(B) DOI

A AGREE B AGREE C AGREE

A 3/2018 B 3/2018 C 4/2018

Lenny Merriam 719-269-4214

2017-050 III-12 The Department of Corrections should strengthen its internal controls to ensure it complies with the cash management requirements for the Wild Horse and Burro Resource Management program (WHIP) by (a) revising its cash management policies and procedures to align with the Bureau of Land Management WHIP requirement to request actual cost reimbursements; (b) submitting a corrected reimbursement request for the noted errors related to the period of July 2016 through January 2017 based on actual costs incurred for this period and working with Bureau of Land Management staff to resolve identified differences in reimbursements, including returning federal WHIP funds, as appropriate and (c) providing program staff and Department management charged with grant oversight ongoing training over cash management compliance. MATERIAL WEAKNESS

15.229 (C)

DOI


A 6/2018 B 6/2018 C 6/2018


VII—A–3

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-051 III-18 The Department of Corrections should strengthen its internal controls to ensure it complies with federal reporting requirements for the Wild Horse and Burro Resource Management program by (a) updating and implementing grant procedures related to federal reporting, to include reconciliation of reports to supporting documentation; documented supervisory reviews of the reports to ensure accuracy; and retainage of all required support, including submission confirmations; (b) providing training to all grant and internal audit staff on the requirements for federal reporting as specified under Uniform Guidance–Subpart F, including information on the Office of the State Auditor’s (OSA) responsibility for auditing the Department as part of the Statewide Single Audit; (c) working with the Bureau of Land Management (BLM) to provide accurate cumulative expenditures, either with a revised SF-425 report or some other method approved by BLM; and (d) developing grant communication procedures that require timely notification to the OSA and/or the Office of the State Controller’s when the Department receives a Single Audit request by a Federal agency. MATERIAL WEAKNESS

15.229 (L)

DOI

A AGREE B AGREE C AGREE D AGREE

A 3/2018 B 6/2018 C 6/2018 D 1/2018


VII—A–4

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-052 III-23 The Department of Corrections should strengthen its internal controls to ensure it complies with federal suspension and debarment requirements for the federal Wild Horse and Burro Resource Management (WHIP) program by (a) providing training to all grant staff on the federal compliance requirements associated with suspension and debarment; (b) implementing procedures specifically addressing the federal requirements for the verification of entities to ensure they are not suspended or debarred by utilizing one or more of the methods described in 2 CFR 180.300; and (c) implementing a tracking method for all contracts associated with the WHIP and identifying an individual who will be responsible for monitoring procurement transactions to ensure that all future contracts for covered transactions incorporate federal language regarding entities being suspended or debarred. MATERIAL WEAKNESS

15.229 (I)

DOI


A 6/2018 B 3/2018 C 3/2018


OFFICE OF THE GOVERNOR 2017-003 II-22 The Office of the Governor (Office) should

strengthen its internal controls to ensure compliance with Governmental Accounting Standards Board (GASB) Statement No. 77 by (a) developing and implementing formal written policies and procedures to create a comprehensive process to analyze current and future programs administered by the Office of Economic Development and International Trade to ensure that the Office accurately reports these programs as part of the Exhibit U2 to the Office of the State Controller in accordance with GASB Statement No. 77 and (b) requiring Office staff to attend training on future GASB requirements, as applicable. MATERIAL WEAKNESS

N/A A AGREE B AGREE

A 4/2018 B 12/2018

N/A

VII—A–5

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-004 II-27 The Governor’s Office of Information Technology (OIT) should prioritize staffing assignments to improve mainframe information security controls by (a) ensuring compliance with Colorado Information Security Policies and internal agency procedures; and (b) working with the Department of Personnel & Administration’s Office of the State Controller (OSC), to clarify and document control responsibilities between the OSC and OIT. MATERIAL WEAKNESS

N/A A AGREE B AGREE

A 1/2018 B 1/2018

N/A

2017-005 II-28 The Office of the State Controller should strengthen application information security controls over the Colorado Personnel Payroll System (CPPS) by continuing to work with the Governor’s Office of Information Technology to ensure that the mitigating controls identified and agreed to in prior year audit recommendations are implemented. MATERIAL WEAKNESS

N/A AGREE 1/2018 N/A

2017-006 II-30 The Governor’s Office of Information Technology should prioritize staffing assignments to improve Colorado Personnel Payroll System (CPPS) change management controls by requiring regular reviews over access management to the CPPS test and production environments to ensure that access is provisioned appropriately. SIGNIFICANT DEFICIENCY


2017-007 II-34 The Governor’s Office of Information Technology (OIT) should identify and reprioritize staff to improve GenTax information security controls by establishing procedures to monitor audit logs and ensuring that all access to the GenTax database is logged according to Security Policy requirements. OIT should also review audit settings on a regular basis to confirm that policy requirements are being configured, implemented, and retained appropriately over time. SIGNIFICANT DEFICIENCY


VII—A–6

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-008 II-37 The Governor’s Office of Information Technology should improve oversight of vendor contract compliance by formalizing a methodology when accepting other information security standards/frameworks in lieu of Colorado Information Security Policies (Security Policies), including actions to be performed to monitor compliance with such exceptions over the life of such contracts, and maintaining documentation of the rationale, approval, and monitoring actions for these vendors. SIGNIFICANT DEFICIENCY


2017-009 II-40 The Governor’s Office of Information Technology (OIT) should ensure physical security over the State’s main data center by (a) establishing formalized access management processes to mitigate the specific related problems noted in the confidential finding; (b) ensuring compliance with Colorado Information Security Policies, OIT Cyber Policies, and OIT’s data center standard operating procedures, related to physical access management; (c) establishing formalized policies, procedures, and written agreements over physical access to mitigate the specific related problems noted in the confidential finding; and (d) establishing formalized policies, procedures, and written agreements over physical access to mitigate the specific related problems noted in the confidential finding. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE C AGREE D AGREE

A 1/2018 B 2/2018 C 1/2020 D 1/2020

N/A

2017-010 II-45 The Governor’s Office of Information Technology (OIT) should continue to require all OIT staff to annually complete training on the Security Policies and improve information technology internal controls by reconfiguring the online learning system to ensure that it will document, record, and maintain OIT staff training records during the completion of annual training conducted during Fiscal Year 2018 and beyond. SIGNIFICANT DEFICIENCY

N/A AGREE

1/2018 N/A

VII—A–7

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-011 II-50 The Governor’s Office of Information Technology should strengthen its internal controls over capital assets by (a) updating its current capital asset policies and procedures to incorporate a follow-up process in regard to unclear invoices and developing detailed guidance to analyze expenditures to ensure they are capitalized or expensed in compliance with Governmental Accounting Standards Board Statement No. 51 (GASB 51), the Office of the State Controller’s Fiscal Procedures Manual (Manual), and State Fiscal Rules; and (b) ensuring that the current review process over capital asset transactions and related supporting information is performed with sufficient detail to properly capitalize or expense the costs in accordance with GASB 51, the Manual, and State Fiscal Rules. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 7/2018 B 7/2018

N/A

2017-012 II-53 The Governor’s Office of Information Technology (OIT) should improve internal controls over its service level commitment processes with other Executive Branch agencies by (a) documenting a written service level commitment procedure and communicating it to OIT staff responsible for drafting and managing service level commitments between OIT and the Executive Branch agencies; (b) finalizing a service level commitment template that clearly outlines the minimum requirements. This template should be included with the service level commitment procedure recommended in PART A; and (c) instituting a tracking mechanism to ensure that service level commitments are in place, reviewed, and updated, as necessary. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE C AGREE

A 10/2017 B 10/2017 C 10/2017

N/A

VII—A–8

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-013 II-53 The Governor’s Office of Information Technology (OIT) should improve oversight of CGI, as the CORE application’s third-party service provider, to ensure compliance with the Colorado Information Security Policies (Security Policy or Policies) by (a) amending the CGI contract as necessary to clearly and unambiguously state that the contractor is required to comply with all current and future updated State of Colorado Information Security Policies; (b) ensuring it has a process and effective mechanism in place to assess CGI for compliance with the CISPs including ensuring that CGI’s policies and procedures for CORE comply with the Security Policies; and (c) amending the CGI contract as necessary to assign DPA/OSC primary responsibility for contract oversight, while stipulating that OIT should continue to ensure compliance with the Security Policies. SIGNIFICANT DEFICIENCY


A IMPLEMENTED B 7/2018 C 12/2017

NA

VII—A–9

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-014 II-53 The Governor’s Office of Information Technology (OIT) should improve information technology service agreement controls by (a) formalizing an agreement with the State Internet Portal Authority (SIPA) to ensure that SIPA complies with Colorado Information Security Policies, includes provisions required by OIT’s vendor management policy and other applicable legal and regulatory information security requirements, and requires OIT’s review and approval of any contract initiated by an Executive Branch agency for IT services provided by SIPA. This could be accomplished through a master agreement to ensure coverage of all state contracts; (b) instituting an effective mechanism to track vendor agreements with SIPA; (c) communicating with Executive Branch agencies OIT’s responsibility to review and approve all SIPA contracts, in the event a formalized agreement is not put in place, as described in PART A; and (d) updating all existing and future information technology service contracts between Executive Branch agencies and SIPA, as applicable, to comply with Colorado Information Security Policies and include the provisions required by the OIT’s vendor management policy and other applicable legal and regulatory information security requirements, in the event that a formalized agreement is not put in place, as described in PART A. SIGNIFICANT DEFICIENCY


A 10/2017 B IMPLEMENTED C IMPLEMENTED D 10/2017

N/A

VII—A–10

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-015 II-53 The Governor’s Office of Information Technology (OIT) should strengthen information security system operations, and change management controls over the State’s accounting system, the Colorado Operations Resource Engine (CORE) interface server by (a) enforcing existing information security system configuration policies and procedures for the CORE interface server; (b) enforcing existing change management policies and procedures to ensure that requests for change (RFC)s are assigned to appropriate technical teams and personnel and that change requests are only closed upon verification that the requests have been adequately fulfilled; and (c) ensuring that the interface server is configured as required in the OIT RFC, which was closed inappropriately before applying the change. SIGNIFICANT DEFICIENCY


A 7/2017 B 7/2017 C IMPLEMENTED

N/A

2017-016 II-53 The Governor’s Office of Information Technology (OIT) should improve GenTax information security controls by (a) disabling GenTax system access upon notification from the Department, as required by Security Policies; (b) granting GenTax new user access to the system in accordance with Security Policies by requiring that user access roles be clearly listed on the access request forms; and (c) working with the Department of Revenue (Department) to configure the Department’s operating system to automatically disable users after 90 days of inactivity, as required by Security Policies. MATERIAL WEAKNESS


A IMPLEMENTED B IMPLEMENTED C 7/2017

N/A

VII—A–11

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-017 II-53 The Governor’s Office of Information Technology (OIT) should improve GenTax information security controls by (a) ensuring that account management criteria is followed when assigning support staff to the GenTax application and supporting systems; (b) including account management criteria for periodic user access reviews performed on the GenTax supporting systems; (c) establishing timelines for management to provide notification of user access removal to the access control team; and (d) following and documenting compliance with Colorado Information Security Policy requirements. MATERIAL WEAKNESS


A IMPLEMENTED B 12/2017 C 12/2017 D 7/2017

N/A

2017-028 II-120 The Governor’s Office of Information Technology (OIT) should work with the Department of Labor and Employment to improve internal controls over the Colorado Unemployment Benefits System (CUBS), Colorado Automated Tax System (CATS), and the Colorado Labor and Employment Applicant Resource (CLEAR) by (a) developing and establishing adequate processes to comply with Security and OIT Cyber Policies, and IRS Publication 1075; and (b) reconfiguring system settings and refining practices to mitigate the specific problems noted in the confidential finding related to account management. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 6/2018 B 6/2018

N/A

2017-030 II-126 Once the Unemployment Insurance Modernization project is implemented and operational, the Governor’s Office of Information Technology (OIT) should ensure that logging, monitoring, and reporting capabilities are in place; logs are reviewed and analyzed for inappropriate activity; and audit records are retained in accordance with applicable security requirements as agreed upon with the Department of Labor and Employment and in compliance with Colorado Information Security and OIT Cyber Policies. SIGNIFICANT DEFICIENCY


VII—A–12

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF HEALTH CARE POLICY AND FINANCING 2017-018 II-63 The Department of Health Care Policy and

Financing should strengthen its internal controls over capital assets by (a) updating its capital asset policies and procedures to ensure that it is in compliance with Governmental Accounting Standards Board Statement No. 51 (GASB 51), the Office of the State Controller’s Fiscal Procedures Manual (Manual), and State Fiscal Rules; (b) implementing an adequate review process over capital asset costs, including information provided by other divisions within the Department, and ensuring that the information is accurate and complete prior to capitalizing or expensing the costs in accordance with GASB 51, the Manual, and State Fiscal Rules; and (c) completing an analysis and reconciliation of all capitalized expenditures and depreciation and/or amortization, as applicable, related to the COMMIT project, including payroll, recorded in the State’s accounting system, the Colorado Operations Resource Engine, and working with Office of the State Controller to correct the errors. MATERIAL WEAKNESS


A 6/2018 B 6/2018 C 6/2018

N/A

2017-019 II-65 The Department of Health Care Policy and Financing (Department) should safeguard information contained in the Colorado Operations Resource Engine (CORE) system by (a) updating, implementing, and complying with its own procedures for disabling CORE user access in a timely manner for employees that leave the Department. This should include establishing a specific timeframe and steps for disabling user accounts; (b) reconciling CORE access to current employee listings on a monthly basis to ensure that access is appropriately disabled; and (c) cross training other employees within the finance division to ensure monthly CORE access reconciliations are performed. SIGNIFICANT DEFICIENCY


A 9/2017 B 9/2017 C 9/2017

N/A

VII—A–13

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-053 III-33 The Department of Health Care Policy and Financing should improve controls over its financial reporting internal controls, and ensure compliance with federal regulations by holding vendors accountable for contract provisions, including requirements to provide SOC 1, Type II reports, as well as reports from related subservice organizations, on an annual basis, for systems implemented under the COMMIT project. The reports should cover all managed system components, including database controls, relevant to internal controls over financial reporting. MATERIAL WEAKNESS

93.767 93.777 93.778

(A)(B)(N) HHS

AGREE 12/2018 Donna Kellow 303-866-3676

Greg Tanner

303-866-2764

2017-054

III-40 The Department of Health Care Policy and Financing (Department) should strengthen its internal controls over the Medicaid Program by (a) providing training to the counties and Medical Assistance (MA) sites to ensure that caseworkers are updating information in the Colorado Benefits Management System (CBMS) in a timely manner, maintaining the required documentation to support eligibility, entering information correctly into CBMS, and processing applications in a timely manner; (b) resolving CBMS system issues to ensure correct beneficiary information is displayed and processed, and that CBMS enrolls beneficiaries into the correct Medicaid program; (c) ensuring CBMS matches supporting documentation in the case file when updating the information in the system, and (d) resolving the discrepancy with the Department User Reference Guide that is defined in the state regulations by providing the document or updating the regulation. SIGNIFICANT DEFICIENCY

93.777 93.778

(A)(B)(E) HHS

A AGREE B AGREE C AGREE D AGREE

A 12/2018 B 12/2018 C 12/2018 D 12/2018

Donna Kellow 303-866-3676

Greg Tanner

303-866-2764

VII—A–14

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-055

III-47 The Department of Health Care Policy and Financing should improve its controls over providers participating in the Medicaid program by (a) ensuring that provider licensing information contained in Colorado interChange is current, and ensuring that providers are appropriately licensed and in compliance with federal regulations while enrolled in the program; and (b) documenting policies and procedures for the monitoring process over its Medicaid provider eligibility fiscal agent to ensure that the fiscal agent is in compliance with their contract. SIGNIFICANT DEFICIENCY

93.767 93.777 93.778

(A)(B)(N) HHS

A AGREE B AGREE

A 12/2018 B 12/2018


Greg Tanner

303-866-2764

2017-056

III-53 The Department of Health Care Policy and Financing should improve its internal controls over the timely processing of medical claims for the Medicaid program by (a) ensuring that monthly claims payment monitoring reports are generated and reviewed by the Department throughout the fiscal year and (b) documenting policies and procedures over the timely processing of claims payments to ensure the fiscal agent is in compliance with its contract, including a requirement for appropriate documentation to substantiate that monitoring activities were conducted. SIGNIFICANT DEFICIENCY

93.777 93.778 (A)(B) HHS

A AGREE B AGREE

A 12/2018 B 12/2018


Greg Tanner

303-866-2764

2017-057

III-57 The Department of Health Care Policy and Financing should comply with the Federal Funding Accountability and Transparency Act’s reporting requirements for the Medicaid and Children’s Basic Health Plan programs by developing and implementing policies and procedures to prepare and submit the required reports. SIGNIFICANT DEFICIENCY

93.767 93.777 93.778

(L) HHS


Greg Tanner

303-866-2764

2017-058

III-61 The Department of Health Care Policy and Financing should develop and implement interim policies and procedures to ensure that personnel costs charged to federal grant programs are compliant with federal cost regulations while it awaits for the implementation of the State’s new timekeeping system. SIGNIFICANT DEFICIENCY

93.767 93.777 93.778

(B) HHS


Greg Tanner

303-866-2764

VII—A–15

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-059

III-63 The Department of Health Care Policy and Financing should improve its controls over the Medicaid and Children’s Health Insurance Program provider eligibility determination and enrollment to ensure that it complies with federal and state requirements. Specifically, it should (a) ensure that the new provider enrollment system is appropriately marking the results of the database matches; (b) provide and maintain clear documentation within application records to demonstrate compliance with federal requirements and state regulations; (c) establish a process to obtain required information to complete Social Security Administration Death Master File database checks during enrollment and monthly post enrollment checks for owners, agents, and managing employees to ensure that they are not excluded from participating in the Medicaid program; (d) revalidate all existing providers as required by federal regulations; and (e) ensure that post-enrollment site visits of providers who are designated as ‘‘moderate’’ or ‘‘high’’ categorical risks are completed in accordance with federal requirements upon implementation of Colorado interChange. MATERIAL WEAKNESS

93.767 93.777 93.778

(A)(B)(E)(N) HHS

A AGREE B AGREE C AGREE D AGREE E AGREE

A 7/2017 B 7/2017 C 7/2017 D 7/2017 E 7/2017


Greg Tanner

303-866-2764

2017-060 III-63 The Department of Health Care Policy and Financing (Department) should strengthen its internal controls over third-party “service organizations” systems for Medicaid Management Information System (MMIS) and Colorado Benefits Management System (CBMS) by (a) establishing a formal process to review SSAE 16 reports for MMIS and CBMS SSAE 16 reports; (b) instituting and documenting a monitoring process over its third-party service organizations to ensure they are held accountable for information system controls over the MMIS and CBMS, and that exceptions noted in the SSAE 16 reports are remediated in a timely manner; and (c) ensuring that Complementary User Entity Controls noted in the SSAE 16 reports are fully assessed and implemented by the Department. SIGNIFICANT DEFICIENCY

93.767 93.777 93.778

(A)(B)(E)(N) HHS


A 7/2017 B 7/2017 C 7/2017


Greg Tanner

303-866-2764

VII—A–16

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-061 III-64 The Department of Health Care Policy and Financing should improve its controls over subrecipient monitoring for the Medicaid and the State Children’s Health Insurance Program by updating its current subrecipient monitoring policies to ensure compliance with Uniform Guidance, including performing the required risk assessments. SIGNIFICANT DEFICIENCY

93.767 93.777 93.778

(M) HHS


Greg Tanner

303-866-2764

DEPARTMENT OF HIGHER EDUCATION—ADAMS STATE UNIVERSITY 2017-020 II-74 Adams State University should continue to

identify opportunities for revenue growth by considering new strategies in its recruitment efforts and by considering alternative avenues of financing. In addition, the University should search for efficiencies in its operations to decrease expenses and to minimize future losses. OTHER MATTER


2017-021 II-78 Adams State University should improve its internal controls over financial activities by (a) ensuring that the University’s formal policies and procedures over all financial activities are put into practice; (b) ensuring proper segregation of duties is present at the transactional and reconciliation level, and a secondary review is conducted over all transactions and bank reconciliations; (c) providing adequate training to staff over the effective implementation of policies and procedures; and (d) following the procedures in accordance with the University’s Financial Management Manual to assess the collectability of student accounts receivable and adjust the allowance for doubtful accounts based on the assessment. MATERIAL WEAKNESS


A 2/2018 B 2/2018 C 2/2018 D 2/2018

N/A

VII—A–17

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF HIGHER EDUCATION— AURARIA HIGHER EDUCATION CENTER 2017-022 II-87 The Auraria Higher Education Center

(Center) should ensure compliance with relevant accounting standards by (a) developing, documenting, and implementing policies and procedures to record pension liability balances; (b) increasing training for staff creating and approving journal entries for pension liability balances and new staff to ensure an understanding of the accounting policies and procedures; (c) developing, documenting, and implementing policies and procedures to reconcile cash accounts, including Treasury cash and due to/from other accounts, on a monthly basis; (d) developing, documenting, and implementing policies and procedures to ensure assets are properly capitalized, construction in progress balances are reviewed for existence, and capital assets are supported by appropriate documentation; (e) working with the MIP consultant to develop reports in MIP that provide detailed information of accounts payable and implementing a process to reconcile these reports to the general ledger; and (f) updating the accrual policy to determine an appropriate threshold for evaluating invoices received after close that should be accrued and consistently applying the policy. MATERIAL WEAKNESS

N/A A AGREE B AGREE C AGREE D AGREE E AGREE F AGREE

A 6/2018 B 5/2018 C 2/2018 D 3/2018 E 6/2018 F 4/2018

N/A

VII—A–18

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-023 II-97 The Auraria Higher Education Center (Center) should strengthen its internal controls over financial reporting to ensure compliance with statutory reporting requirements by (a) evaluating Accounting Services resources to ensure staffing is commensurate with workload and that staff are properly trained on the MIP system and financial reporting processes, and Office of the State Controller requirements, including deadlines; (b) developing, documenting, and implementing policies and procedures to timely reconcile MIP and the Colorado Operations Resource Engine (CORE); (c) addressing system challenges preventing the timely reconciliation of CORE and MIP. Specifically, the Center should work with its consultant to investigate and correct feed errors between MIP and CORE and complete the automated reconciliation; (d) documenting difficulties encountered in the MIP implementation to identify areas to improve for future system implementations; (e) evaluating system capabilities to not allow the same user to create and post the same journal entry and implementing the controls, as applicable; and (f) implementing formal documented policies and procedures regarding requirements for reviews of journal entries, including requirements for supervisory reviews and hard copy sign-offs and comparisons of all entries posted in MIP to the manual journal entry sign off, and training staff on the policies. MATERIAL WEAKNESS


A 2/2018 B 3/2018 C 3/2018 D 1/2018 E 2/2018 F 4/2018

N/A

VII—A–19

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-024 II-102 The Auraria Higher Education Center (the Center) should prioritize staff time to improve information technology controls to safeguard information contained in MIP by (a) developing, documenting, and implementing IT policies and procedures, including those related to system account management and change management; (b) ensuring compliance with the National Institute of Standards and Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding; (c) formalizing account management procedures, as well as documenting and retaining evidence to mitigate the specific related problems noted in the confidential finding; (d) ensuring compliance with the National Institute of Standards and Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding; (e) ensuring compliance with the National Institute of Standards and Technology (NIST) security framework to mitigate the specific related problems noted in the confidential finding; and (f) developing, documenting, and implementing program change controls to mitigate the specific related problems noted in the confidential finding. MATERIAL WEAKNESS


A 6/2018 B 1/2018 C 1/2018 D 1/2018 E 1/2018 F 2/2018

N/A

2017-025 II-107 The Auraria Higher Education Center (Center) should improve information technology controls to safeguard information contained in CORE by developing, documenting, and implementing procedures for (a) disabling CORE user access in a timely manner for employees that leave the Center and (b) periodically reconciling CORE access for all staff to ensure that access is disabled appropriately for terminated employees. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 7/2017 B 7/2017

N/A

VII—A–20

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF HIGHER EDUCATION— COMMUNITY COLLEGE SYSTEM 2017-062 III-72 The Colorado Community College System

should ensure the various community colleges meet Title IV reporting requirements by (a) ensuring that Morgan Community College, Northeastern Junior College, and Pueblo Community College continue to identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 10 business-day timeframe, which should include continuing to obtain and utilize the SCHER5 report; and (b) assisting Front Range Community College in developing policies and procedures to obtain and utilize the SCHER5 report to identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 10 business-day timeframe. SIGNIFICANT DEFICIENCY

84.063 84.268

(N) ED

A AGREE B AGREE

A 12/2017 B 12/2017

Lisa Grefrath 303-595-1575

2017-063 III-76 The Colorado Community College System should provide oversight and training to assist Northeastern Junior College with implementing internal controls over Direct Loan Student Account Statement data file reconciliations. The internal controls should include establishing policies and procedures to help ensure the SAS data files are obtained, reconciliations performed between the SAS data files and the institutional records, and the documentation maintained on a monthly basis. SIGNIFICANT DEFICIENCY

84.268 (N) ED

AGREE 1/2018 Lisa Grefrath 303-595-1575

VII—A–21

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF HIGHER EDUCATION— COLORADO STATE UNIVERSITY SYSTEM 2017-064 III-85 Colorado State University–System should

improve internal controls over Student Financial Aid Pell and Direct Loan Program enrollment reporting to the National Student Loan Data System (NSLDS) by (a) continuing to develop and implement policies and procedures to ensure participating students’ enrollment information is reported to NSLDS accurately and within 60 days for all students with a change in enrollment occurring during the school year. Specifically, the policies and procedures should include steps to ensure information provided to NSLDS is accurate and to follow up with NSLDS, as appropriate, to resolve issues if files are not being submitted in a timely manner; and (b) continuing to work with the National Student Clearinghouse to identify and resolve errors noted on roster files and resubmit corrections to NSLDS within the required 15 business-day timeframe. MATERIAL WEAKNESS

84.063 84.268

(N) ED

A AGREE B AGREE

A 1/ 2018 B 8/2017 & 11/ 2017

Lynn Johnson 970-491-5257

DEPARTMENT OF HUMAN SERVICES 2017-065

III-93 The Department of Human Services

(Department) should strengthen its internal controls over the Colorado Child Care Assistance Program (CCCAP or Program) by (a) continuing to provide detailed training to county caseworkers over CCCAP program areas and internal control procedures, including areas to address the issues identified in the audit; (b) improving the Program’s follow-up on the quality assurance review process to ensure that caseworkers follow the CCCAP’s policy and procedure manual regarding case file documentation, timely processing of applications and redeterminations, and proper data entry and income calculations; and (c) continuing to work on Child Care Automated Tracking System issues that caused incorrect parental fee calculations. MATERIAL WEAKNESS

93.575 93.596

(A)(B)(E)(M) HHS


A 12/2018 B 8/2018 C 12/2018

Clint Woodruff 303-866-2732

VII—A–22

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-066 III-98 The Department of Human Services should work with the Governor’s Office of Information Technology to strengthen information technology general controls over the Childcare Automated Tracking System (CHATS) by (a) implementing separation of duties and access management procedures to address the problems identified in the detailed confidential finding and (b) developing and communicating separation of duties and access management policies and procedures for CHATS, as identified in the detailed confidential finding. MATERIAL WEAKNESS

93.575 93.596

(A)(B)(E)(M) HHS

A AGREE B AGREE

A 6/2018 B 6/2018


2017-067 III-103 The Department of Human Services (Department) should improve its internal controls over licensed child care providers under the Child Care Development Fund provider inspection process by (a) strengthening its monitoring process to ensure that licensing staff maintain required documentation in provider inspection files, follow up on untimely submitted provider responses, and ensure providers acknowledge inspection reports (Reports) at the time they receive the Reports; and (b) ensuring that child care licensing specialists receive additional training on specific requirements for the inspection processes defined within the Department’s Standard Operating Procedures. SIGNIFICANT DEFICIENCY

93.575 93.596

(N) HHS

A AGREE B AGREE

A 7/2018 B 4/2018


VII—A–23

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-068 III-110 The Department of Human Services (Department) should strengthen its internal controls and processes over the cash management of grant programs by (a) working with the Colorado Department of the Treasury to identify the appropriate draw patterns for its federal programs to ensure an interest neutral movement of funds and adjusting draw patterns contained in the Treasury-State Cash Management Improvement Act Agreement, as appropriate; (b) creating procedures to set the draw request dates submitted via federal draw systems to meet the required draw patterns; and (c) developing a plan to perform outstanding cash management reconciliations of grant activity prior to July 2016 to identify any remaining outstanding funds that should be requested from the federal programs. SIGNIFICANT DEFICIENCY

10.561 93.558 93.575 93.596 93.563 93.568 96.001

(C) USDA HHS SSA


A 9/2018 B 3/2018 C 3/2018


2017-069 III-115 The Department of Human Service (Department) should strengthen its internal controls over the preparation of the Exhibit K1, Schedule of Federal Assistance by (a) training staff on Exhibit K1 reporting requirements, including requirements for direct and pass-through expenditure classification, to ensure expenditures are reported appropriately on the Exhibit K1; and (b) improving the supervisory review process to provide for a complete and thorough review and approval of the Exhibit K1 completed by the Department. SIGNIFICANT DEFICIENCY

10.551 10.561 93.558 93.575 93.596 93.563 93.568 96.001

(L) USDA HHS SSA

A AGREE B AGREE

A 6/2018 B 6/2018


VII—A–24

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-070 III-117 The Department of Human Services (Department) should strengthen its internal controls over third-party “service organizations” systems by (a) establishing policies and procedures over reviews associated with the SSAE 16 reports; (b) documenting the review process over its third-party service providers to ensure that they are held accountable for information system controls over their systems and that the exceptions noted in the SSAE 16 reports are remediated in a timely manner; and (c) ensuring that Complementary User Entity Controls noted in the SSAE 16 reports are fully assessed and implemented by the Department. SIGNIFICANT DEFICIENCY

10.551 10.561 93.558 93.575 93.596 93.658

(A) (B) (E) (N) HHS USDA


A 7/2017 B 7/2017 C 7/2017


DEPARTMENT OF LABOR AND EMPLOYMENT 2017-026 II-114 The Department of Labor and Employment

(Department) should strengthen its account management internal controls over the Colorado Operations Resource Engine (CORE) system by implementing an effective review process to ensure that access to the system is appropriate, including reviewing for terminated users and current users with multiple IDs to disable such access in a timely manner in accordance with departmental procedures and Office of the State Controller’s requirements. SIGNIFICANT DEFICIENCY


VII—A–25

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-027 II-119 The Department of Labor and Employment (Department) should work with the Governor’s Office of Information Technology (OIT), and the CLEAR vendor, as applicable, to improve internal controls over the Colorado Unemployment Benefits System (CUBS), Colorado Automated Tax System (CATS), and the Colorado Labor and Employment Applicant Resource (CLEAR) by (a) developing and establishing adequate processes to comply with Security and OIT Cyber Policies and IRS Publication 1075, as applicable; (b) implementing appropriate procedures to mitigate the specific problems noted in the confidential finding related to safeguarding data backups; (c) reconfiguring system settings and refining practices to mitigate the specific problems noted in the confidential finding related to account management; (d) implementing appropriate procedures to mitigate the specific problems noted in the confidential finding relating to CLEAR system event logs; and (e) ensuring that these issues are addressed in the Unemployment Insurance systems modernization project. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE C AGREE D AGREE E AGREE

A 6/2018 B 6/2018 C 6/2018 D 6/2018 E 12/2019

N/A

2017-029 II-125 The Colorado Department of Labor and Employment should work with the Governor’s Office of Information Technology to ensure compliance with Colorado Information Security Policies and improve information technology general controls over the Colorado Unemployment Benefits System and Colorado Automated Tax System by ensuring that audit logging is designed, built, implemented, and operational as part of the Unemployment Insurance Modernization project. SIGNIFICANT DEFICIENCY


VII—A–26

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-071 III-119 The Department of Human Services (DHS) should work with the Department of Labor and Employment (DOLE) through the transition between departments to strengthen controls over the Vocational Rehabilitation Program (Program) to ensure compliance with federal and state eligibility requirements and with the Program’s Policy Manual by (a) Implementing a transition plan for the Program’s administration, which includes instituting monitoring and supervisory review processes and revising and enforcing counselors’ use of the Program’s Policy Manual, as appropriate; (b) providing additional training to Program staff on overall Program requirements, including required case file documentation, and requirements for comprehensive assessments, Individualized Plans of Employment, checks for comparable benefits, financial needs analysis, communication contact with clients, and timely eligibility determination; and (c) ensuring that issues such as those identified in our audit and the Program’s reviews are addressed and resolved by Program staff. SIGNIFICANT DEFICIENCY

84.126 (A) (B) (E)

ED


A 1/2018 B 1/2018 C 1/2018

Tammy Nelson 303-318-8101

DEPARTMENT OF NATURAL RESOURCES 2017-031 II-134 The Department of Natural Resources

should safeguard information contained in the Colorado Operations Resource Engine (CORE) by (a) monitoring the termination processes between centralized and decentralized offices throughout the State to ensure terminated employees with network and CORE access are removed in a timely manner to comply with CORE User Access Procedures, and (b) establishing and implementing formal procedures to reconcile terminated employees to CORE access status for all staff on a periodic basis to ensure that access is disabled for former staff. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 6/2018 B 6/2018

N/A

VII—A–27

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF PERSONNEL & ADMINISTRATION 2017-032 II-144 The Office of the State Controller should

ensure compliance with pension-related Governmental Accounting Standards Board-issued statements by (a) documenting its policies and procedures for calculating and recording the year-end account adjustments required by GASB Statement No. 68, Accounting and Financial Reporting for Pensions (GASB 68), in order to ensure minimal revisions; (b) expanding its supervisory review process over GASB 68 calculations and note disclosures to include a verification of the calculations and reconciliation of the calculations to key balances provided by the Colorado Public Employees’ Retirement Association in a timely manner; (c) ensuring that accurate information for financial reporting of GASB 68 is provided in a timely manner with minimal revisions to the departments with separately issued financial statements which are included in the State’s financial statements for statewide consistency in financial reporting of GASB 68; and (d) implementing a process for the State’s Fiscal Year 2018 required implementation of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (GASB 75), including up-front planning, and holding timely discussions with impacted state departments and higher education institutions that issue separate financial statements, to ensure that GASB 75 is accurately, timely, and appropriately implemented in accordance with the relevant requirements. MATERIAL WEAKNESS


A 1/2018 B 2/2018 C 1/2018 D 6/2018

N/A

2017-033 II-149 The Department of Personnel & Administration’s Office of the State Controller should strengthen internal controls within the Central Payroll Division over payroll account balances to ensure that balances are fairly stated at fiscal year-end by creating, documenting, and implementing formalized procedures for monitoring payroll accounts throughout the year as well as at fiscal year-end. MATERIAL WEAKNESS


VII—A–28

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-034 II-155 The Department of Personnel & Administration’s Office of the State Controller (OSC) should strengthen its internal controls over labor allocation by (a) updating and implementing procedures to document the timing of reconciliations of labor allocation and documenting the supervisory reviews; and (b) establishing, documenting, and implementing a monitoring process to ensure that labor allocation reconciliations performed by the departments are performed accurately and in a timely manner. These procedures should address the follow-up process to be used when departments report they have not completed their reconciliation and the OSC staff responsible for ensuring that reconciliations are completed. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 2/2018 B 3/2018

N/A

2017-035 II-161 The Department of Personnel & Administration’s Office of the State Controller (OSC) should strengthen its internal controls over financial reporting to ensure that the OSC’s fiscal year-end accounting processes result in compliance with statutory deadlines. SIGNIFICANT DEFICIENCY


2017-036 II-168 The Office of the State Controller (OSC) should strengthen information security system operations and controls over the Colorado Resource Engine (CORE) system by (a) following the OSC’s Security and Workflow Policy and Procedure for provisioning administrative user access in order to meet Colorado Information Security Policies (Security Policies); (b) configuring and verifying CORE audit logging to log database and application events, including administrative access privilege changes, to meet current Security Policies; and (c) working with CGI to ensure that the SOC 1, Type II report covering the CGI managed components of the CORE system contains database layer controls relevant to internal controls over financial reporting. MATERIAL WEAKNESS


A IMPLEMENTED B IMPLEMENTED C IMPLEMENTATIO

N DATE IS CONDITIONAL UPON FUNDING.

N/A

VII—A–29

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-037 II-172 The Department of Personnel & Administration’s Office of the State Controller should strengthen application information security controls over the Colorado Personnel Payroll System (CPPS) by working with the Governor’s Office of Information Technology to prioritize staffing to address prior audit recommendations and ensure that CPPS application audit logs are retained for the required time frame of 1 year, that all passwords are configured to expire at regular intervals, that accounts are configured to lock out after the maximum number of invalid log-in attempts, and that service accounts do not allow interactive log-ins. SIGNIFICANT DEFICIENCY


2017-038 II-176 The Department of Personnel & Administration’s Office of the State Controller should improve Colorado Personnel Payroll System (CPPS) controls over system interfaces and disaster recovery processes by working with the Governor’s Office of Information Technology to prioritize staffing assignments and create processes to (a) review all interfaces related to CPPS, ensuring that interfaces are reviewed on a periodic basis, security controls are enforced, and personnel are identified and held accountable for managing these interfaces; and (b) update the CPPS disaster recovery plan, incorporating all critical components associated with CPPS and the requirements of the Colorado Information Security Policies. SIGNIFICANT DEFICIENCY

N/A A AGREE B AGREE

A 6/2018 B 4/2018

N/A

VII—A–30

2017-039 II-178 The Department of Personnel & Administration (Department) should work with the Office of the Attorney General, or tax specialists as appropriate, to assess the State’s compliance with Internal Revenue Service (IRS) requirements for reporting employees’ vehicle fringe benefits. At a minimum, this should include (a) assessing whether the policy for valuing commuting fringe benefits based on a standard number of days (i.e., 20 days per month), regardless of the actual number of days commuted, can substitute for information from the employee about the actual number of days commuted, and if not, revising Department rules and State Fiscal Rules to require agencies to collect information from employees on the number of days commuted and use the information for valuing the employee’s commuting fringe benefit; (b) determining a method for valuing commuting fringe benefits for control employees that is in compliance with the IRS (e.g., using the lease value rule or cents-per-mile rule) and updating Department rules, State Fiscal Rules, and other guidance accordingly; (c) assessing whether the State collects sufficient information from non-commuters to substantiate their business use of state-owned vehicles for valuing vehicle fringe benefits and making any necessary changes to Department rules, State Fiscal Rules, and other guidance accordingly; (d) revising Department rules to ensure the definition of “de minimis” use of a state-owned vehicle is consistent with IRS requirements and specify that any personal use of a state-owned vehicle that is more than “de minimis” use is valued as a taxable fringe benefit; (e) ensuring that the State’s requirements for qualified nonpersonal use vehicle exemptions are in line with those of the IRS, such as specifying that law enforcement using unmarked vehicles need to regularly carry firearms, and be authorized to execute search warrants and to make arrests, and the commuting use needs to be incident to law enforcement functions, and providing a citation in Department rules and/or State Fiscal Rules for the IRS definitions related to qualified nonpersonal use vehicles; and (f) sharing any revised rules or guidance with the Judicial and Legislative Branches and the State’s institutions of higher education so that they can revise their requirements and processes as each determines is necessary. SIGNIFICANT DEFICIENCY


A 9/2017 B 9/2017 C 9/2017 D 9/2017 E 9/2017 F 9/2017

N/A

VII—A–31

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-040 II-178 The Department of Personnel & Administration (Department) should assess whether its waiver approved in March 2016 allowing all peace officers at one agency to be exempt commuters is compliant with Internal Revenue Service (IRS) requirements. If the Department determines the waiver is not compliant with IRS requires, the Department should amend or rescind the waiver. SIGNIFICANT DEFICIENCY


2017-041 II-178 The Department of Personnel & Administration should work with agencies to review the vehicles fringe benefits of employees with take- home vehicles in Calendar Year 2015 and report any necessary corrections to W-2s to employees and the Internal Revenue Service. SIGNIFICANT DEFICIENCY


2017-042 II-178 The Department of Personnel & Administration’s Office of the State Controller should strengthen its internal controls over the labor allocation process by (a) ensuring that payroll costs are allocated appropriately and in a timely manner across programs, with adequate documentation for staff to follow; and (b) coordinating with the new human resource information system implementation team during the planning and testing phases to address potential deficiencies to ensure the new human resources information system interfaces with the Colorado Operations Resource Engine before the new system becomes functional. MATERIAL WEAKNESS

N/A A AGREE B AGREE

A 3/2018 B 12/2017

N/A

VII—A–32

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-043 II-178 The Department of Personnel and Administration’s (DPA’s) Office of the State Controller (OSC) should remediate over the Colorado Personnel Payroll System (CPPS) security risks by working with the Governor’s Office of Information Technology (OIT) to create processes to (a) review all data transmissions related to CPPS and ensure that sensitive data are encrypted during internal and external transmissions; (b) review all interfaces related to CPPS, ensuring that interfaces are reviewed on a periodic basis, security controls are enforced, and personnel are identified and held accountable for managing these interfaces; (c) update the CPPS disaster recovery plan, incorporating all critical components associated with CPPS and the requirements of the Colorado Information Security Policies; and (d) test the disaster recovery plan, mitigate identified gaps, and ensure that the required infrastructure components to restore the system are in place. SIGNIFICANT DEFICIENCY

N/A A PARTIALLY AGREE

B AGREE C AGREE D AGREE

A FISCAL YEAR 2019

B 6/2018 C 4/2018 D IMPLEMENTED

N/A

DEPARTMENT OF PUBLIC SAFETY 2017-072 III-125 The Department of Public Safety

(Department) should ensure that it complies with federal cash management regulations, including the Cash Management Improvement Act of 1990 and the Treasury-State Agreement. This should include updating the Department’s policies and procedures over cash management and providing training on the importance of compliance with required draw down patterns. SIGNIFICANT DEFICIENCY

97.036 (C)

DHS

AGREE 6/2018 Dean McDaniel 303-239-4487

VII—A–33

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-073 III-129 The Department of Public Safety (Department) should strengthen its internal controls over the preparation of the Exhibit K1, Schedule of Federal Assistance (Exhibit K1). This should include instituting a more detailed supervisory review process over the Exhibit K1 to ensure that federal grant expenditures are reported on the Exhibit K1 in the format prescribed by Uniform Guidance and the Department of Personnel & Administration’s Office of the State Controller. SIGNIFICANT DEFICIENCY

97.036 (L)

DHS

AGREE 9/2018 Dean McDaniel 303-239-4487

VII—A–34

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF REVENUE 2017-044 II-179 The Department of Revenue (Department)

should improve GenTax information security controls by (a) ensuring that Department staff send notifications in a timely manner to the Governor’s Office of Information Technology’s (OIT) access control team to disable user access as required by Colorado Information Security Policies; (b) evaluating and modifying Department procedures, as needed, and holding staff accountable on follow-up when GenTax application security group owners do not perform access reviews in a timely manner; (c) updating Department procedures to establish a timeline for when management should complete follow-up on late user access reviews at the application layer; (d) updating Department procedures and reviewing GenTax application user access to clarify expectations when GenTax security groups are updated, as well as documenting and maintaining the reviews; (e) formally training new and existing GenTax application layer security group owners responsible for performing user access reviews on the procedures formalized by the Department to ensure expectations are well understood. Training materials should be documented and maintained; (f) establishing and documenting procedures to perform GenTax database access reviews; (g) working with OIT to resume tracking of the annual Federal Tax Information (FTI) training requirement for OIT support staff at the state data centers, to ensure that they receive FTI training as required by Department policy; (h) developing a process to effectively hold supervisors accountable when employees are not compliant with FTI training requirements; and (i) working with OIT to configure the Department’s operating system to automatically disable users after 90 days of inactivity, as required by Colorado Information Security Policies. MATERIAL WEAKNESS

N/A A AGREE B AGREE C AGREE D AGREE E AGREE F AGREE G AGREE H AGREE I AGREE

A 7/2017 B IMPLEMENTED C IMPLEMENTED D IMPLEMENTED E IMPLEMENTED F 7/2017 G 7/2017 H 7/2017 I 7/2017

N/A

VII—A–35

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


2017-045 II-179 The Department of Revenue (Department) should improve GenTax information security controls by (a) working with the Governor’s Office of Information Technology (OIT) when initially assigning users to GenTax, for compliance with Colorado Information Security Policies; (b) including account management criteria for periodic user access reviews; (c) establishing timelines for supervisors to provide notification of user access removal to OIT’s access control team; and (d) establishing an efficient centralized process to maintain, review and update its list of contractors with access to the GenTax system to ensure accuracy and completeness. MATERIAL WEAKNESS


A 7/2017 B IMPLEMENTED C 7/2017 D 7/2017

N/A

2017-046 II-179 The Department of Revenue should implement appropriate change management controls to ensure that changes made to the GenTax system meet required Colorado Information Security Policies. SIGNIFICANT DEFICIENCY


2017-047 II-179 The Department of Revenue should improve IT general controls related to the oversight of the GenTax vendor by formalizing a process to review and assess the vendor’s independent assurance report annually, to gain assurance over its control environment over its proprietary application software used by the Department to ensure that it is maintaining a secure and confidential system environment for all state records and information. The process should include actions to conclude on the contents, opinions, and findings of the independent reviewers’ report and remediate any findings or control issues noted in the report. SIGNIFICANT DEFICIENCY


VII—A–36

REC. NO.

PAGE NO.




DEPARTMENT RESPONSE

IMPLEMENTATION DATE


DEPARTMENT OF THE TREASURY 2017-048 II-188 The Department of the Treasury

(Department) should improve internal controls over interest earnings by (a) updating and implementing internal control processes for interest earnings recording and allocation to include supervisory review over the interest distribution calculations as well as the inclusion of new funds in the distribution. This should include updating the Department’s policies and procedures over this area; (b) updating and implementing the Department’s processes over the Property Tax Deferral Program to specifically include all necessary steps and guidance, such as inclusion of complete and accurate supporting documentation for transactions, check processing time guidelines, and refund policy. This should include updating the Department’s policies and procedures over this area; and (c) providing training to Department staff on the new and updated interest earnings and Property Tax Deferral Program policies and procedures. SIGNIFICANT DEFICIENCY


A 3/2018 B 5/2018 C 6/2018

N/A

COMPLIANCE REQUIREMENTS FEDERAL ENTITIES A Activities Allowed or Unallowed DHS Department of Homeland Security B Allowable Costs/Cost Principles DOI Department of the Interior C Cash Management ED Department of Education E Eligibility HHS Department of Health and Human Services F Equipment and Real Property Management SSA Social Security Administration G Matching, Level of Effort, Earmarking USDA United States Department of Agriculture H Period of Performance I Procurement and Suspension and Debarment J Program Income L Reporting M Subrecipient Monitoring N Special Tests and Provisions

APPENDIX B

VII—B–1

NET UNCORRECTED AUDIT MISSTATEMENTS BY AGENCY FOR FISCAL YEAR ENDED JUNE 30, 2017

INCREASE (DECREASE)

AGENCY ASSET DEFERRED

OUTFLOW OF RESOURCES

LIABILITY DEFERRED INFLOW OF RESOURCES

NET POSITION REVENUE EXPENDITURE

AGRICULTURE $ - $ - $ - $ - $ 173,360 $ - $ 173,360 CORRECTIONS $ (2,280,159) $ - $ - $ - $ - $ - $ 2,280,159 EDUCATION $ - $ - $ - $ - $ - $ - $ - GOVERNOR $ (259,717) $ - $ - $ - $ - $ - $ 259,717 HEALTH CARE POLICY AND FINANCING

$ 130,424 $ - $ (517,544) $ - $ - $ - $ (647,968)

HIGHER EDUCATION $ 2,657,388 $ 2,421,327 $ 14,058,022 $ (31,500) $ (2,331,869) $ 2,340,198 $ 8,956,134 HUMAN SERVICES $ - $ - $ - $ - $ - $ - $ - JUDICIAL $ - $ - $ - $ - $ - $ - $ - LABOR AND EMPLOYMENT

$ - $ - $ - $ - $ - $ - $ -

LAW $ - $ - $ - $ - $ - $ - $ - LEGISLATIVE $ - $ - $ - $ - $ - $ - $ - LOCAL AFFAIRS $ - $ - $ - $ - $ - $ - $ - MILITARY AFFAIRS $ - $ - $ - $ - $ - $ - $ - NATURAL RESOURCES $ - $ - $ - $ - $ - $ $ - PERSONNEL & ADMINISTRATION

$ - $ - $ (264,819) $ - $ 33,683,181 $ - $ 33,418,362

PUBLIC HEALTH AND ENVIRONMENT

$ - $ - $ - $ - $ - $ - $ -

PUBLIC SAFETY $ (85,018) $ - $ - $ - $ - $ (85,018) $ - REGULATORY AGENCIES

$ - $ - $ - $ - $ 3,000 $ (3,000) $ -

REVENUE $ - $ (71,057) $ - $ 7,558 $ - $ 1,137,980 $ 1,216,595 STATE $ 373 $ - $ - $ - $ - $ - $ (373) TRANSPORTATION $ 1,353,036 $ - $ 57,165 $ - $ - $ - $ (1,295,871) TREASURY $ - $ - $ - $ - $ - $ - $ - NET INCREASE(DECREASE) $ 1,516,328 $ 2,350,270 $ 13,332,823 $ (23,943) $ 31,527,672 $ 3,390,160 $ 44,360,115

VII—B–2

GROSS UNCORRECTED AUDIT MISSTATEMENTS BY AGENCY FOR FISCAL YEAR ENDED JUNE 30, 2017




NET POSITION

REVENUE EXPENDITURE

AGRICULTURE $ - $ - $ - $ - $ 173,360 $ - $ 173,360 CORRECTIONS $ 3,624,069 $ - $ - $ - $ - $ - $ 2,280,159 EDUCATION $ - $ - $ - $ - $ - $ - $ - GOVERNOR $ 1,101,374 $ $ - $ - $ - $ - $ 669,180 HEALTH CARE POLICY AND FINANCING

$ 807,290 $ - $ 517,544 $ - $ - $ - $ 1,324,835

HIGHER EDUCATION

$ 30,346,571 $ 3,499,937 $ 14,898,986 $ 91,952 $ 3,953,807 $ 5,914,802 $ 15,048,849

HUMAN SERVICES $ - $ - $ - $ - $ - $ - $ - JUDICIAL $ - $ - $ - $ - $ - $ - $ - LABOR AND EMPLOYMENT

$ - $ - $ - $ - $ - $ - $ -

LAW $ - $ - $ - $ - $ - $ - $ - LEGISLATIVE $ - $ - $ - $ - $ - $ - $ - LOCAL AFFAIRS $ - $ - $ - $ - $ - $ - $ - MILITARY AFFAIRS

$ - $ - $ - $ - $ - $ - $ -

NATURAL RESOURCES

$ - $ - $ - $ - $ - $ - $ -


$ - $ - $ 605,906 $ - $ 33,737,956 $ - $ 34,002,775


$ - $ - $ - $ - $ - $ - $ -

PUBLIC SAFETY $ 85,018 $ - $ - $ - $ - $ 85,018 $ - REGULATORY AGENCIES

$ - $ - $ - $ - $ 3,000 $ 3,000 $ -

REVENUE $ 2,275,960 $ 71,057 $ - $ 7,558 $ - $ 1,137,980 $ 1,302,764 STATE $ 373 $ - $ - $ - $ - $ - $ 373 TRANSPORTATION $ 1,871,168 $ - $ 7,253,295 $ - $ - $ - $ 5,900,259 TREASURY $ - $ - $ - $ - $ - $ - $ - $ 40,111,824 $ 3,570,994 $ 23,275,732 $ 99,510 $ 37,868,122 $ 7,140,800 $ 60,702,553

VII—B–3

NET CORRECTED AUDIT MISSTATEMENTS BY AGENCY FOR FISCAL YEAR ENDED JUNE 30, 2017

INCREASE (DECREASE)





AGRICULTURE $ (69,141) $ - $ (69,141) $ - $ - $ - $ - CORRECTIONS $ - $ - $ - $ - $ - $ - $ - EDUCATION $ - $ - $ - $ - $ - $ - $ - GOVERNOR $ - $ - $ - $ - $ - $ - $ - HEALTH CARE POLICY AND FINANCING

$ - $ - $ - $ - $ 97,416,002 $ - $ 97,416,002

HIGHER EDUCATION

$ (14,107,254) $ (278,427) $ (10,945,866) $ (1,602,405) $ (274,713) $ (1,410,344) $ 152,352

HUMAN SERVICES $ - $ - $ - $ - $ - $ - $ - JUDICIAL $ - $ - $ - $ - $ - $ - $ - LABOR AND EMPLOYMENT

$ - $ - $ - $ - $ - $ - $ -

LAW $ - $ - $ - $ - $ - $ - $ - LEGISLATIVE $ - $ - $ - $ - $ - $ - $ - LOCAL AFFAIRS $ - $ - $ - $ - $ - $ - $ - MILITARY AFFAIRS $ - $ - $ - $ - $ - $ - $ - NATURAL RESOURCES

$ - $ - $ - $ - $ - $ - $ -


$ 2,166,130 $ - $ 2,166,130 $ - $ - $ - $ -


$ - $ - $ - $ - $ - $ - $ -

PUBLIC SAFETY $ - $ - $ (542,440) $ - $ - $ 542,440 $ - REGULATORY AGENCIES

$ - $ - $ - $ - $ - $ - $ -

REVENUE $ - $ - $ - $ - $ - $ - $ - STATE $ - $ - $ - $ - $ - $ - $ - TRANSPORTATION $ - $ - $ - $ - $ - $ - $ - TREASURY $ - $ - $ - $ - $ - $ - $ - NET INCREASE (DECREASE)

$ (12,010,266) $ (278,427) $ (9,391,317) $ (1,602,405) $ 97,141,288 $ (867,905) $ 97,568,354

VII—B–4

GROSS CORRECTED AUDIT MISSTATEMENTS BY AGENCY FOR FISCAL YEAR ENDED JUNE 30, 2017

INCREASE (DECREASE)





AGRICULTURE $ 69,141 $ - $ 69,141 $ - $ - $ - $ - CORRECTIONS $ - $ - $ - $ - $ - $ - $ - EDUCATION $ - $ - $ - $ - $ - $ - $ - GOVERNOR $ - $ - $ - $ - $ - $ - $ - HEALTH CARE POLICY AND FINANCING

$ - $ - $ - $ - $ 97,416,002 $ - $ 97,416,002

HIGHER EDUCATION $ 41,404,522 $ 95,580,582 $ 111,441,688 $ 8,321,323 $ 274,713 $ 17,418,557 $ 112,723,807 HUMAN SERVICES $ - $ - $ - $ - $ - $ 102,933 $ - JUDICIAL $ - $ - $ - $ - $ - $ - $ - LABOR AND EMPLOYMENT

$ - $ - $ - $ - $ - $ $

LAW $ - $ - $ - $ - $ - $ - $ - LEGISLATIVE $ - $ - $ - $ - $ - $ - $ - LOCAL AFFAIRS $ - $ - $ - $ - $ - $ - $ - MILITARY AFFAIRS $ - $ - $ - $ - $ - $ - $ - NATURAL RESOURCES

$ - $ - $ - $ - $ - $ - $ -


$ 2,166,130 $ - $ 2,659,072,883 $ - $ - $ - $ -


$ - $ - $ - $ - $ - $ - $ -

PUBLIC SAFETY $ - $ - $ 542,440 $ - $ - $ 542,440 $ - REGULATORY AGENCIES

$ - $ - $ - $ - $ - $ - $ -

REVENUE $ - $ - $ - $ - $ - $ - $ - STATE $ - $ - $ - $ - $ - $ - $ - TRANSPORTATION $ - $ - $ - $ - $ - $ - $ - TREASURY $ - $ - $ - $ - $ - $ - $ - $ 43,639,792 $ 95,580,582 $ 2,771,126,151 $ 8,321,323 $ 97,690,715 $ 18,063,930 $ 210,139,809